#aadth ,,congress #ast ,session ,in the ,house of ,representatives1 ,u4 ,s41 ,october #bh1 #bjae ,,house ,,amendment ,,to ,,senate ,,amendment3 ,that the ,house agree to the amendment of the ,senate to the bill 7,h4,r4 #acad7 entitled ,an ,act to amend the ,internal ,revenue ,code of #aihf to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations41 with the following ,in lieu of the matter proposed to be inserted by the amendment of the ,senate1 insert the following3 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,bipartisan ,budget ,act of #bjae4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,title ,i--,budget enforcement ,sec4 #aja4 ,amendments to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,sec4 #ajb4 ,authority for fiscal year #bjag budget resolution in the ,senate4 ,title ,,ii--,agriculture ,sec4 #bja4 ,standard ,reinsurance ,agreement4 ,title ,,iii--,commerce ,sec4 #cja4 ,debt collection improvements4 ,title ,,iv--,strategic ,petroleum ,reserve ,sec4 #dja4 ,strategic ,petroleum ,reserve test drawdown and sale notification and definition change4 ,sec4 #djb4 ,strategic ,petroleum ,reserve mission readiness optimization4 ,sec4 #djc4 ,strategic ,petroleum ,reserve drawdown and sale4 ,sec4 #djd4 ,energy ,security and ,infrastructure ,modernization ,fund4 ,title ,v--,pensions ,sec4 #eja4 ,single employer plan annual premium rates4 ,sec4 #ejb4 ,pension ,payment ,acceleration4 ,sec4 #ejc4 ,mortality tables4 ,sec4 #ejd4 ,extension of current funding stabilization percentages to #bjah1 #bjai1 and #bjbj4 ,title ,,vi--,health ,care ,sec4 #fja4 ,maintaining #bjaf ,medicare part ,b premium and deductible levels consistent with actuarially fair rates4 ,sec4 #fjb4 ,applying the ,medicaid additional rebate requirement to generic drugs4 ,sec4 #fjc4 ,treatment of off-campus outpatient departments of a provider4 ,sec4 #fjd4 ,repeal of automatic enrollment requirement4 ,title ,,vii--,judiciary ,sec4 #gja4 ,civil monetary penalty inflation adjustments4 ,sec4 #gjb4 ,crime ,victims ,fund4 ,sec4 #gjc4 ,assets ,forfeiture ,fund4 ,title ,,viii--,social ,security ,sec4 #hja4 ,short title4 ,subtitle ,a--,ensuring ,correct ,payments and ,reducing ,fraud ,sec4 #haa4 ,expansion of cooperative disability investigations units4 ,sec4 #hab4 ,exclusion of certain medical sources of evidence4 ,sec4 #hac4 ,new and stronger penalties4 ,sec4 #had4 ,references to ,social ,security and ,medicare in electronic communications4 ,sec4 #hae4 ,change to cap adjustment authority4 ,subtitle ,b--,promoting ,opportunity for ,disability ,beneficiaries ,sec4 #hba4 ,temporary reauthorization of disability insurance demonstration project authority4 ,sec4 #hbb4 ,modification of demonstration project authority4 ,sec4 #hbc4 ,promoting opportunity demonstration project4 ,sec4 #hbd4 ,use of electronic payroll data to improve program administration4 ,sec4 #hbe4 ,treatment of earnings derived from services4 ,sec4 #hbf4 ,electronic reporting of earnings4 ,subtitle ,c--,protecting ,social ,security ,benefits ,sec4 #hca4 ,closure of unintended loopholes4 ,sec4 #hcb4 ,requirement for medical review4 ,sec4 #hcc4 ,reallocation of payroll tax revenue4 ,sec4 #hcd4 ,access to financial information for waivers and adjustments of recovery4 ,subtitle ,d--,relieving ,administrative ,burdens and ,miscellaneous ,provisions ,sec4 #hda4 ,interagency coordination to improve program administration4 ,sec4 #hdb4 ,elimination of quinquennial determinations relating to wage credits for military service prior to #aieg4 ,sec4 #hdc4 ,certification of benefits payable to a divorced spouse of a railroad worker to the ,railroad ,retirement ,board4 ,sec4 #hdd4 ,technical amendments to eliminate obsolete provisions4 ,sec4 #hde4 ,reporting requirements to ,congress4 ,sec4 #hdf4 ,expedited examination of administrative law judges4 ,title ,,ix--,temporary extension of public debt limit ,sec4 #ija4 ,temporary extension of public debt limit4 ,sec4 #ijb4 ,restoring congressional authority over the national debt4 ,title ,x--,spectrum ,pipeline ,sec4 #ajja4 ,short title4 ,sec4 #ajjb4 ,definitions4 ,sec4 #ajjc4 ,rule of construction4 ,sec4 #ajjd4 ,identification1 reallocation1 and auction of ,federal spectrum4 ,sec4 #ajje4 ,additional uses of ,spectrum ,relocation ,fund4 ,sec4 #ajjf4 ,plans for auction of certain spectrum4 ,sec4 #ajjg4 ,,fcc auction authority4 ,sec4 #ajjh4 ,reports to ,congress4 ,title ,,xi--,revenue provisions related to tax compliance ,sec4 #aaja4 ,partnership audits and adjustments4 ,sec4 #aajb4 ,partnership interests created by gift4 ,title ,,xii--,designation of ,small ,house ,rotunda ,sec4 #abja4 ,designating small ,house rotunda as ,freedom ,foyer4 ,i ,budget enforcement #aja4 ,amendments to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7a7 ,revised discretionary spending limits ,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#c7 and 7#d7 and inserting the following3 7#c7 for fiscal year #bjaf-- 7,a7 for the revised security category1 #edh1jia1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category #eah1dia1jjj1jjj in new budget authority2 7#d7 for fiscal year #bjag-- 7,a7 for the revised security category1 #eea1jfh1jjj1jjj in new budget authority2 and 7,b7 for the revised nonsecurity category1 #eah1eca1jjj1jjj in new budget authority2 4 7b7 ,direct spending adjustments for fiscal years #bjaf and #bjag ,section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a71 is amended-- 7#a7 in paragraph 7#e77;,b71 by striking paragraph 7#aj7 and inserting paragraphs 7#aj7 and 7#aa72 and 7#b7 by adding at the end the following3 7#aa7 ,implementing direct spending reductions for fiscal years #bjaf and #bjag 7,a7 ,,omb shall make the calculations necessary to implement the direct spending reductions calculated pursuant to paragraphs 7#c7 and 7#d7 without regard to the amendment made to section #bea7;c7 revising the discretionary spending limits for fiscal years #bjaf and #bjag by the ,bipartisan ,budget ,act of #bjae4 7,b7 ,paragraph 7#e77;,b7 shall not be implemented for fiscal years #bjaf and #bjag4 4 7c7 ,extension of direct spending reductions for fiscal year #bjbe ,section #bea;,a7#f7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a7#f77 is amended-- 7#a7 in subparagraph 7,b71 in the matter preceding clause 7i71 by striking and for fiscal year #bjbd and by inserting for fiscal year #bjbd1 and for fiscal year #bjbe2 7#b7 by striking subparagraph 7,c7 and redesignating subparagraph 7,d7 as subparagraph 7,c72 and 7#c7 in subparagraph 7,c7 7as so redesignated71 by striking fiscal year #bjbd and inserting fiscal year #bjbe4 7d7 ,overseas contingency operations amounts ,in fiscal years #bjaf and #bjag1 the adjustments under section #bea7;b77#b77;,a7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,a77 for ,overseas ,contingency ,operations_/,global ,war on ,terrorism appropriations will be as follows3 7#a7 ,for budget function #aej-- 7,a7 for fiscal year #bjaf1 #ad1hie1jjj1jjj2 and 7,b7 for fiscal year #bjag1 #ad1hie1jjj1jjj4 7#b7 ,for budget function #jej-- 7,a7 for fiscal year #bjaf1 #eh1gih1jjj1jjj2 and 7,b7 for fiscal year #bjag1 #eh1gih1jjj1jjj4 ,this subsection shall not affect the applicability of section #bea7;b77#b77;,a7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #ajb4 ,authority for fiscal year #bjag budget resolution in the ,senate 7a7 ,fiscal year #bjag ,for the purpose of enforcing the ,congressional ,budget ,act of #aigd1 after ,april #ae1 #bjaf1 and enforcing budgetary points of order in prior concurrent resolutions on the budget1 the allocations1 aggregates1 and levels provided for in subsection 7b7 shall apply in the ,senate in the same manner as for a concurrent resolution on the budget for fiscal year #bjag with appropriate budgetary levels for fiscal years #bjah through #bjbf4 7b7 ,committee allocations1 aggregates1 and levels ,after ,april #ae1 #bjaf1 but not later than ,may #ae1 #bjaf1 the ,chairman of the ,committee on the ,budget of the ,senate shall file-- 7#a7 for the ,committee on ,appropriations1 committee allocations for fiscal year #bjag consistent with discretionary spending limits set forth in section #bea7;c77#d7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe1 as amended by this ,act1 for the purpose of enforcing section #cjb of the ,congressional ,budget ,act of #aigd2 7#b7 for all committees other than the ,committee on ,appropriations1 committee allocations for fiscal years #bjag1 #bjag through #bjba1 and #bjag through #bjbf consistent with the most recent baseline of the ,congressional ,budget ,office1 as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement1 for the purpose of enforcing section #cjb of the ,congressional ,budget ,act of #aigd2 7#c7 aggregate spending levels for fiscal year #bjag in accordance with the allocations established under paragraphs 7#a7 and 7#b71 for the purpose of enforcing section #caa of the ,congressional ,budget ,act of #aigd2 7#d7 aggregate revenue levels for fiscal years #bjag1 #bjag through #bjba1 and #bjag through #bjbf consistent with the most recent baseline of the ,congressional ,budget ,office1 as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement1 for the purpose of enforcing section #caa of the ,congressional ,budget ,act of #aigd2 and 7#e7 levels of ,social ,security revenues and outlays for fiscal years #bjag1 #bjag through #bjba1 and #bjag through #bjbf consistent with the most recent baseline of the ,congressional ,budget ,office1 as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement1 for the purpose of enforcing sections #cjb and #caa of the ,congressional ,budget ,act of #aigd4 7c7 ,additional matter ,the filing referred to in subsection 7b7 may also include for fiscal year #bjag the matter contained in subtitles ,a and ,b of title ,,iv of ,s4 ,con4 ,res4 #aa 7#aadth ,congress7 updated by #a fiscal year4 7d7 ,expiration ,this section shall expire if a concurrent resolution on the budget for fiscal year #bjag is agreed to by the ,senate and the ,house of ,representatives pursuant to section #cja of the ,congressional ,budget ,act of #aigd4 ,,ii ,agriculture #bja4 ,standard ,reinsurance ,agreement ,section #ejh7k77#h7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7k77#h77 is amended-- 7#a7 in subparagraph 7,a71 in the matter preceding clause 7i71 by striking may renegotiate and all that follows through the end of clause 7ii7 and inserting the following3 8shall renegotiate the financial terms and conditions of each ,standard ,reinsurance ,agreement-- 7i7 not later than ,december #ca1 #bjaf2 and 7ii7 not less than once during each period of #e reinsurance years thereafter4 2 and 7#b7 by striking subparagraph 7,e7 and inserting the following3 7,e7 ,cap on overall rate of return ,notwithstanding subparagraph 7,f71 the ,board shall ensure that the ,standard ,reinsurance ,agreement renegotiated under subparagraph 7,a77i7 establishes a target rate of return for the approved insurance providers1 taken as a whole1 that does not exceed #h4i percent of retained premium for each of the #bjag through #bjbf reinsurance years4 4 ,,iii ,commerce #cja4 ,debt collection improvements 7a7 ,in general ,section #bbg7;b7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #bbg7;b77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in subparagraph 7,a77iii71 by inserting 1 unless such call is made solely to collect a debt owed to or guaranteed by the ,united ,states after charged for the call2 and 7,b7 in subparagraph 7,b71 by inserting 1 is made solely pursuant to the collection of a debt owed to or guaranteed by the ,united ,states1 after purposes2 and 7#b7 in paragraph 7#b7-- 7,a7 in subparagraph 7,f71 by striking and at the end2 7,b7 in subparagraph 7,g71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,h7 may restrict or limit the number and duration of calls made to a telephone number assigned to a cellular telephone service to collect a debt owed to or guaranteed by the ,united ,states4 4 7b7 ,deadline for regulations ,not later than #i months after the date of enactment of this ,act1 the ,federal ,communications ,commission1 in consultation with the ,department of the ,treasury1 shall prescribe regulations to implement the amendments made by this section4 ,,iv ,strategic ,petroleum ,reserve #dja4 ,strategic ,petroleum ,reserve test drawdown and sale notification and definition change 7a7 ,notice to ,congress ,section #afa7;g7 of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbda7;g77 is amended by striking paragraph 7#h7 and inserting the following3 7#h7 ,notice to ,congress 7,a7 ,prior notice ,not less than #ad days before the date on which a test is carried out under this subsection1 the ,secretary shall notify both ,houses of ,congress of the test4 7,b7 ,emergency ,the prior notice requirement in subparagraph 7,a7 shall not apply if the ,secretary determines that an emergency exists which requires a test to be carried out1 in which case the ,secretary shall notify both ,houses of ,congress of the test as soon as possible4 7,c7 ,detailed description 7i7 ,in general ,not later than #ahj days after the date on which a test is completed under this subsection1 the ,secretary shall submit to both ,houses of ,congress a detailed description of the test4 7ii7 ,report ,a detailed description submitted under clause 7i7 may be included as part of a report made to the ,president and ,congress under section #afe4 4 7b7 ,definition change ,section #c7h77;,c77iii7 of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbjb7h77;,c77iii77 is amended by striking sabotage or an act of ,god and inserting sabotage1 an act of terrorism1 or an act of ,god4 #djb4 ,strategic ,petroleum ,reserve mission readiness optimization ,not later than #ahj days after the date of enactment of this ,act1 the ,secretary shall-- 7#a7 complete a long-range strategic review of the ,strategic ,petroleum ,reserve2 and 7#b7 develop and submit to ,congress a proposed action plan1 including a proposed implementation schedule1 that-- 7,a7 specifies near- and long-term roles of the ,strategic ,petroleum ,reserve relative to the energy and economic security goals and objectives of the ,united ,states2 7,b7 describes whether existing legal authorities that govern the policies1 configuration1 and capabilities of the ,strategic ,petroleum ,reserve are adequate to ensure that the ,strategic ,petroleum ,reserve can meet the current and future energy and economic security goals and objectives of the ,united ,states2 7,c7 identifies the configuration and performance capabilities of the ,strategic ,petroleum ,reserve and recommends an action plan to achieve the optimal-- 7i7 capacity1 location1 and composition of petroleum products in the ,strategic ,petroleum ,reserve2 and 7ii7 storage and distributional capabilities2 and 7,d7 estimates the resources required to attain and maintain the long-term sustainability and operational effectiveness of the ,strategic ,petroleum ,reserve4 #djc4 ,strategic ,petroleum ,reserve drawdown and sale 7a7 ,drawdown and sale ,notwithstanding section #afa of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbda71 except as provided in subsection 7b71 the ,secretary of ,energy shall draw down and sell-- 7#a7 #e1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjah2 7#b7 #e1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjai2 7#c7 #e1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjbj2 7#d7 #e1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjba2 7#e7 #h1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjbb2 7#f7 #aj1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjbc2 7#g7 #aj1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjbd2 and 7#h7 #aj1jjj1jjj barrels of crude oil from the ,strategic ,petroleum ,reserve during fiscal year #bjbe4 7b7 ,emergency protection ,the ,secretary shall not draw down and sell crude oil under this section in amounts that would limit the authority to sell petroleum products under section #afa7;h7 of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbda7;h77 in the full amount authorized by that subsection4 7c7 ,proceeds ,proceeds from a sale under this section shall be deposited into the general fund of the ,treasury during the fiscal year in which the sale occurs4 #djd4 ,energy ,security and ,infrastructure ,modernization ,fund 7a7 ,establishment ,there is hereby established in the ,treasury of the ,united ,states a fund to be known as the ,energy ,security and ,infrastructure ,modernization ,fund 7referred to in this section as the ,fund71 consisting of-- 7#a7 collections deposited in the ,fund under subsection 7c72 and 7#b7 amounts otherwise appropriated to the ,fund4 7b7 ,purpose ,the purpose of the ,fund is to provide for the construction1 maintenance1 repair1 and replacement of ,strategic ,petroleum ,reserve facilities4 7c7 ,collection and deposit of sale proceeds in fund 7#a7 ,drawdown and sale ,notwithstanding section #afa of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbda71 to the extent provided in advance in appropriation ,acts1 the ,secretary of ,energy shall draw down and sell crude oil from the ,strategic ,petroleum ,reserve in amounts as authorized under subsection 7e71 except as provided in paragraph 7#b74 ,amounts received for a sale under this paragraph shall be deposited into the ,fund during the fiscal year in which the sale occurs4 ,such amounts shall remain available in the ,fund without fiscal year limitation4 7#b7 ,emergency protection ,the ,secretary shall not draw down and sell crude oil under this subsection in amounts that would limit the authority to sell petroleum products under section #afa7;h7 of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbda7;h77 in the full amount authorized by that subsection4 7d7 ,authorized uses of fund 7#a7 ,in general ,amounts in the ,fund may be used for1 or may be credited as offsetting collections for amounts used for1 carrying out the program described in paragraph 7#b77;,b71 to the extent provided in advance in appropriation ,acts4 7#b7 ,program to modernize the ,strategic ,petroleum ,reserve 7,a7 ,findings ,congress finds the following3 7i7 ,the ,strategic ,petroleum ,reserve is one of the ,nation's most valuable energy security assets4 7ii7 ,the age and condition of the ,strategic ,petroleum ,reserve have diminished its value as a ,federal energy security asset4 7iii7 ,global oil markets and the location and amount of ,united ,states oil production and refining capacity have dramatically changed in the #dj years since the establishment of the ,strategic ,petroleum ,reserve4 7iv7 ,maximizing the energy security value of the ,strategic ,petroleum ,reserve requires a modernized infrastructure that meets the drawdown and distribution needs of changed domestic and international oil and refining market conditions4 7,b7 ,program ,the ,secretary of ,energy shall establish a ,strategic ,petroleum ,reserve modernization program to protect the ,united ,states economy from the impacts of emergency product supply disruptions4 ,the program may include-- 7i7 operational improvements to extend the useful life of surface and subsurface infrastructure2 7ii7 maintenance of cavern storage integrity2 and 7iii7 addition of infrastructure and facilities to optimize the drawdown and incremental distribution capacity of the ,strategic ,petroleum ,reserve4 7e7 ,authorization of appropriations ,there are authorized to be appropriated 7and drawdowns and sales under subsection 7c7 in an equal amount are authorized7 for carrying out subsection 7d77#b77;,b71 #b1jjj1jjj1jjj for the period encompassing fiscal years #bjag through #bjbj4 7f7 ,transmission of department budget requests ,the ,secretary of ,energy shall prepare and submit in the ,department's annual budget request to ,congress-- 7#a7 an itemization of the amounts of funds necessary to carry out subsection 7d72 and 7#b7 a designation of any activities thereunder for which a multiyear budget authority would be appropriate4 7g7 ,sunset ,the authority of the ,secretary to draw down and sell crude oil from the ,strategic ,petroleum ,reserve under this section shall expire at the end of fiscal year #bjbj4 ,v ,pensions #eja4 ,single employer plan annual premium rates 7a7 ,flat-,rate premium 7#a7 ,in general ,section #djjf7;a77#c77;,a77i7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acjf7;a77#c77;,a77i77 is amended by striking and at the end of subclause 7,,iv71 by striking the period at the end of subclause 7,v7 and inserting a semicolon1 and by inserting after subclause 7,v7 the following3 7,,vi7 for plan years beginning after ,december #ca1 #bjaf1 and before ,january #a1 #bjah1 #fi2 7,,vii7 for plan years beginning after ,december #ca1 #bjag1 and before ,january #a1 #bjai1 #gd2 and 7,,viii7 for plan years beginning after ,december #ca1 #bjah1 #hj4 4 7#b7 ,premium rates after #bjai ,section #djjf7;a77#c77;,g7 of such ,act 7#bi ,u4,s4,c4 #acjf7;a77#c77;,g77 is amended-- 7,a7 in the matter preceding clause 7i71 by striking #bjaf and inserting #bjai2 and 7,b7 in clause 7i77,,ii7 by striking #bjad and inserting #bjag4 7b7 ,variable-,rate premium increases 7#a7 ,in general ,section #djjf7;a77#h77;,c7 of such ,act 7#bi ,u4,s4,c4 #acjf7;a77#h77;,c77 is amended-- 7,a7 in the subparagraph heading1 by striking increase in #bjad and #bjae and inserting increases2 7,b7 in clause 7ii71 by striking and at the end2 7,c7 in clause 7iii71 by striking the period at the end and inserting a semicolon2 and 7,d7 by adding at the end the following3 7iv7 in the case of plan years beginning in calendar year #bjag1 by #c2 7v7 in the case of plan years beginning in calendar year #bjah1 by #d2 and 7vi7 in the case of plan years beginning in calendar year #bjai1 by #d4 4 7#b7 ,conforming amendments ,section #djjf7;a77#h7 of such ,act 7#bi ,u4,s4,c4 #acjf7;a77#h77 is amended-- 7,a7 in subparagraph 7,a7-- 7i7 in clause 7iii71 by striking and at the end2 7ii7 in clause 7iv71 by striking the period at the end and inserting a semicolon2 and 7iii7 by adding at the end the following3 7v7 for plan years beginning after calendar year #bjag1 the amount in effect for plan years beginning in #bjag 7determined after application of subparagraph 7,c772 7vi7 for plan years beginning after calendar year #bjah1 the amount in effect for plan years beginning in #bjah 7determined after application of subparagraph 7,c772 and 7vii7 for plan years beginning after calendar year #bjai1 the amount in effect for plan years beginning in #bjai 7determined after application of subparagraph 7,c774 2 and 7,b7 in subparagraph 7,d7-- 7i7 in clause 7iii71 by striking and at the end2 7ii7 in clause 7iv71 by striking the period at the end and inserting a semicolon2 and 7iii7 by adding at the end the following3 7v7 #bjae1 in the case of plan years beginning after calendar year #bjag2 7vi7 #bjaf1 in the case of plan years beginning after calendar year #bjah2 and 7vii7 #bjag1 in the case of plan years beginning after calendar year #bjai4 4 7#c7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjaf4 #ejb4 ,pension ,payment ,acceleration ,notwithstanding section #djjg7;a7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #acjg7;a77 and section #djjg4aa of title #bi1 ,code of ,federal ,regulations1 for plan years commencing after ,december #ca1 #bjbd1 and before ,january #a1 #bjbf1 the premium due date for such plan years shall be the fifteenth day of the ninth calendar month that begins on or after the first day of the premium payment year4 #ejc4 ,mortality tables 7a7 ,credibility ,for purposes of subclause 7,i7 of section #dcj7;h77#c77;,c77iii7 of the ,internal ,revenue ,code of #aihf and subclause 7,i7 of section #cjc7;h77#c77;,c77iii7 of the ,employee ,retirement ,income ,security ,act of #aigd1 the determination of whether plans have credible information shall be made in accordance with established actuarial credibility theory1 which-- 7#a7 is materially different from rules under such section of such ,code1 including ,revenue ,procedure #bjjg-cg1 that are in effect on the date of the enactment of this ,act2 and 7#b7 permits the use of tables that reflect adjustments to the tables described in subparagraphs 7,a7 and 7,b7 of section #dcj7;h77#c7 of such ,code1 and subparagraphs 7,a7 and 7,b7 of section #cjc7;h77#c7 of such ,act1 if such adjustments are based on the experience described in subclause 7,,ii7 of section #dcj7;h77#c77;,c77iii7 of such ,code and in subclause 7,,ii7 of section #cjc7;h77#c77;,c77iii7 of such ,act4 7b7 ,effective date ,this section shall apply to plan years beginning after ,december #ca1 #bjae4 #ejd4 ,extension of current funding stabilization percentages to #bjah1 #bjai1 and #bjbj 7a7 ,funding stabilization under the ,internal ,revenue ,code of #aihf ,the table in subclause 7,,ii7 of section #dcj7;h77#b77;,c77iv7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 ,if the calendar year is3,the applicable minimum percentage is3,the applicable maximum percentage is3 #bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 #bjag1 #bjah1 #bjai1 or #bjbjijaaj #bjbaheaae #bjbbhjabj #bjbcgeabe ,after #bjbcgjacj 4 7b7 ,funding stabilization under ,employee ,retirement ,income ,security ,act of #aigd 7#a7 ,in general ,the table in subclause 7,,ii7 of section #cjc7;h77#b77;,c77iv7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajhc7;h77#b77;,c77iv77 is amended to read as follows3 ,if the calendar year is3,the applicable minimum percentage is3,the applicable maximum percentage is3 #bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 #bjag1 #bjah1 #bjai1 or #bjbjijaaj #bjbaheaae #bjbbhjabj #bjbcgeabe ,after #bjbcgjacj 4 7#b7 ,conforming amendments 7,a7 ,in general ,section #aja7;f77#b77;,d7 of such ,act 7#bi ,u4,s4,c4 #ajba7;f77#b77;,d77 is amended-- 7i7 in clause 7i7 by striking and the ,highway and ,transportation ,funding ,act of #bjad both places it appears and inserting 1 the ,highway and ,transportation ,funding ,act of #bjad1 and the ,bipartisan ,budget ,act of #bjae2 and 7ii7 in clause 7ii7 by striking #bjbj and inserting #bjbc4 7,b7 ,statements ,the ,secretary of ,labor shall modify the statements required under subclauses 7,i7 and 7,,ii7 of section #aja7;f77#b77;,d77i7 of such ,act to conform to the amendments made by this section4 7c7 ,effective date ,the amendments made by this section shall apply with respect to plan years beginning after ,december #ca1 #bjae4 ,,vi ,health ,care #fja4 ,maintaining #bjaf ,medicare part ,b premium and deductible levels consistent with actuarially fair rates 7a7 #bjaf premium and deductible and repayment through future premiums ,section #ahci7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acier7a77 is amended-- 7#a7 in the second sentence of paragraph 7#a71 by striking ,such and inserting ,subject to paragraphs 7#e7 and 7#f71 such2 and 7#b7 by adding at the end the following3 7#e7 7,a7 ,in applying this part 7including subsection 7i7 and section #ahcc7;b771 the monthly actuarial rate for enrollees age #fe and over for #bjaf shall be determined as if subsection 7f7 did not apply4 7,b7 ,subsection 7f7 shall continue to be applied to paragraph 7#f77;,a7 7during a repayment month1 as described in paragraph 7#f77;,b77 and without regard to the application of subparagraph 7,a74 7#f7 7,a7 ,with respect to a repayment month 7as described in subparagraph 7,b771 the monthly premium otherwise established under paragraph 7#c7 shall be increased by1 subject to subparagraph 7,d71 #c4 7,b7 ,for purposes of this paragraph1 a repayment month is a month during a year1 beginning with #bjaf1 for which a balance due amount is computed under subparagraph 7,c7 as greater than zero4 7,c7 ,for purposes of this paragraph1 the balance due amount computed under this subparagraph1 with respect to a month1 is the amount estimated by the ,chief ,actuary of the ,centers for ,medicare ,medicaid ,services to be equal to-- 7i7 the amount transferred under section #ahdd7;d77#a72 plus 7ii7 the amount that is equal to the aggregate reduction1 for all individuals enrolled under this part1 in the income related monthly adjustment amount as a result of the application of paragraph 7#e72 minus 7iii7 the amounts payable under this part as a result of the application of this paragraph for preceding months4 7,d7 ,if the balance due amount computed under subparagraph 7,c71 without regard to this subparagraph1 for ,december of a year would be less than zero1 the ,chief ,actuary of the ,centers for ,medicare ,medicaid ,services shall estimate1 and the ,secretary shall apply1 a reduction to the dollar amount increase applied under subparagraph 7,a7 for each month during such year in a manner such that the balance due amount for ,january of the subsequent year is equal to zero4 4 7b7 ,transitional government contribution ,section #ahdd of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew7 is amended-- 7#a7 in subsection 7a71 by adding at the end the following3 ,in applying paragraph 7#a71 the amounts transferred under subsection 7d77#a7 with respect to enrollees described in subparagraphs 7,a7 and 7,b7 of such subsection shall be treated as premiums payable and deposited in the ,trust ,fund under subparagraphs 7,a7 and 7,b71 respectively1 of paragraph 7#a74 2 and 7#b7 by adding at the end the following3 7d7 7#a7 ,for #bjaf1 there shall be transferred from the ,general ,fund to the ,trust ,fund an amount1 as estimated by the ,chief ,actuary of the ,centers for ,medicare ,medicaid ,services1 equal to the reduction in aggregate premiums payable under this part for a month in such year 7excluding any changes in amounts collected under section #ahci7;i77 that is attributable to the application of section #ahci7;a77#e77;,a7 with respect to-- 7,a7 enrollees age #fe and over2 and 7,b7 enrollees under age #fe4 ,such amounts shall be transferred from time to time as appropriate4 7#b7 ,premium increases affected under section #ahci7;a77#f7 shall not be taken into account in applying subsection 7a74 7#c7 ,there shall be transferred from the ,trust ,fund to the ,general ,fund of the ,treasury amounts equivalent to the additional premiums payable as a result of the application of section #ahci7;a77#f71 excluding the aggregate payments attributable to the application of section #ahci7;i77#c77;,a77ii77,,ii74 4 7c7 ,conforming application of high income adjustments to increased monthly premium in same manner as for regular ,medicare premiums ,section #ahci7;i77#c77;,a77ii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acier7i77#c77;,a77ii77 is amended-- 7#a7 by striking amount4--#bjj percent and inserting the following3 amount4-- 7,i7 #bjj percent 2 and 7#b7 by striking the period at the end and inserting 2 plus2 and 7#c7 by adding at the end the following new subclause3 7,,ii7 #d times the amount of the increase in the monthly premium under subsection 7a77#f7 for a month in the year4 4 7d7 ,conditional application to #bjag if no ,social ,security ,,cola for #bjag ,if there is no increase in the monthly insurance benefits payable under title ,,ii with respect to ,december #bjaf pursuant to section #bae7;i71 then the amendments made by this section shall be applied as if-- 7#a7 the reference to #bjaf in paragraph 7#e77;,a7 of section #ahci7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acier7a771 as added by subsection 7a77#b71 was a reference to #bjaf and #bjag2 7#b7 the reference to a month during a year1 beginning with #bjaf in paragraph 7#f77;,b7 of section #ahci of such ,act 7#db ,u4,s4,c4 #acier7a771 as added by subsection 7a77#b71 was a reference to a month in a year1 beginning with #bjaf and beginning with #bjag1 respectively2 and 7#c7 the reference to #bjaf in subsection 7d77#a7 of section #ahdd of such ,act 7#db ,u4,s4,c4 #aciew71 as added by subsection 7b77#b71 was a reference to each of #bjaf and #bjag4 ,any increase in premiums effected under this subsection shall be in addition to the increase effected by the amendments made by subsection 7a74 7e7 ,construction regarding no authority to initiate application to years after #bjag ,nothing in subsection 7d7 or the amendments made by this section shall be construed as authorizing the ,secretary of ,health and ,human ,services to initiate application of such subsection or amendments for a year after #bjag4 #fjb4 ,applying the ,medicaid additional rebate requirement to generic drugs 7a7 ,in general ,section #aibg7;c77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;c77#c77 is amended-- 7#a7 in subparagraph 7,a71 by striking ,the amount and inserting ,except as provided in subparagraph 7,c71 the amount2 and 7#b7 by adding at the end the following new subparagraph3 7,c7 ,additional rebate 7i7 ,in general ,the amount of the rebate specified in this paragraph for a rebate period1 with respect to each dosage form and strength of a covered outpatient drug other than a single source drug or an innovator multiple source drug of a manufacturer1 shall be increased in the manner that the rebate for a dosage form and strength of a single source drug or an innovator multiple source drug is increased under subparagraphs 7,a7 and 7,d7 of paragraph 7#b71 except as provided in clause 7ii74 7ii7 ,special rules for application of provision ,in applying subparagraphs 7,a7 and 7,d7 of paragraph 7#b7 under clause 7i7-- 7,i7 the reference in subparagraph 7,a77i7 of such paragraph to #aiij shall be deemed a reference to #bjad2 7,,ii7 subject to clause 7iii71 the reference in subparagraph 7,a77ii7 of such paragraph to the calendar quarter beginning ,july #a1 #aiij shall be deemed a reference to the calendar quarter beginning ,july #a1 #bjad2 and 7,,iii7 subject to clause 7iii71 the reference in subparagraph 7,a77ii7 of such paragraph to ,september #aiij shall be deemed a reference to ,september #bjad2 7,,iv7 the references in subparagraph 7,d7 of such paragraph to paragraph 7#a77;,a77ii71 this paragraph1 and ,december #ca1 #bjji shall be deemed references to subparagraph 7,a71 this subparagraph1 and ,december #ca1 #bjad1 respectively2 and 7,v7 any reference in such paragraph to a single source drug or an innovator multiple source drug shall be deemed to be a reference to a drug to which clause 7i7 applies4 7iii7 ,special rule for certain noninnovator multiple source drugs ,in applying paragraph 7#b77;,a77ii77,,ii7 under clause 7i7 with respect to a covered outpatient drug that is first marketed as a drug other than a single source drug or an innovator multiple source drug after ,april #a1 #bjac1 such paragraph shall be applied-- 7,i7 by substituting the applicable quarter for the calendar quarter beginning ,july #a1 #aiij2 and 7,,ii7 by substituting the last month in such applicable quarter for ,september #aiij4 7iv7 ,applicable quarter defined ,in this subsection1 the term applicable quarter means1 with respect to a drug described in clause 7iii71 the fifth full calendar quarter after which the drug is marketed as a drug other than a single source drug or an innovator multiple source drug4 4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply to rebate periods beginning after the date that is one year after the date of the enactment of this ,act4 #fjc4 ,treatment of off-campus outpatient departments of a provider ,section #ahcc7t7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciel7t77 is amended-- 7#a7 in paragraph 7#a77;,b7-- 7,a7 in clause 7iii71 by striking but at the end2 7,b7 in clause 7iv71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following new clause3 7v7 does not include applicable items and services 7as defined in subparagraph 7,a7 of paragraph 7#ba77 that are furnished on or after ,january #a1 #bjag1 by an off-campus outpatient department of a provider 7as defined in subparagraph 7,b7 of such paragraph74 2 and 7#b7 by adding at the end the following new paragraph3 7#ba7 ,services furnished by an off-campus outpatient department of a provider 7,a7 ,applicable items and services ,for purposes of paragraph 7#a77;,b77v7 and this paragraph1 the term applicable items and services means items and services other than items and services furnished by a dedicated emergency department 7as defined in section #dhi4bd7;b7 of title #db of the ,code of ,federal ,regulations74 7,b7 ,off-campus outpatient department of a provider 7i7 ,in general ,for purposes of paragraph 7#a77;,b77v7 and this paragraph1 subject to clause 7ii71 the term off-campus outpatient department of a provider means a department of a provider 7as defined in section #dac4fe7;a77#b7 of title #db of the ,code of ,federal ,regulations1 as in effect as of the date of the enactment of this paragraph7 that is not located-- 7,i7 on the campus 7as defined in such section #dac4fe7;a77#b77 of such provider2 or 7,,ii7 within the distance 7described in such definition of campus7 from a remote location of a hospital facility 7as defined in such section #dac4fe7;a77#b774 7ii7 ,exception ,for purposes of paragraph 7#a77;,b77v7 and this paragraph1 the term off-campus outpatient department of a provider shall not include a department of a provider 7as so defined7 that was billing under this subsection with respect to covered ,,opd services furnished prior to the date of the enactment of this paragraph4 7,c7 ,availability of payment under other payment systems ,payments for applicable items and services furnished by an off-campus outpatient department of a provider that are described in paragraph 7#a77;,b77v7 shall be made under the applicable payment system under this part 7other than under this subsection7 if the requirements for such payment are otherwise met4 7,d7 ,information needed for implementation ,each hospital shall provide to the ,secretary such information as the ,secretary determines appropriate to implement this paragraph and paragraph 7#a77;,b77v7 7which may include reporting of information on a hospital claim using a code or modifier and reporting information about off-campus outpatient departments of a provider on the enrollment form described in section #ahff7;j774 7,e7 ,limitations ,there shall be no administrative or judicial review under section #ahfi1 section #ahgh1 or otherwise of the following3 7i7 ,the determination of the applicable items and services under subparagraph 7,a7 and applicable payment systems under subparagraph 7,c74 7ii7 ,the determination of whether a department of a provider meets the term described in subparagraph 7,b74 7iii7 ,any information that hospitals are required to report pursuant to subparagraph 7,d74 4 #fjd4 ,repeal of automatic enrollment requirement ,the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bja et seq47 is amended by repealing section #ah;,a 7as added by section #aeaa of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh774 ,,vii ,judiciary #gja4 ,civil monetary penalty inflation adjustments 7a7 ,short title ,this section may be cited as the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae4 7b7 ,amendments ,the ,federal ,civil ,penalties ,inflation ,adjustment ,act of #aiij 7#bh ,u4,s4,c4 #bdfa note7 is amended-- 7#a7 in section #d-- 7,a7 by striking the matter preceding paragraph 7#a7 and inserting the following3 7a7 ,in general ,not later than ,july #a1 #bjaf1 and not later than ,january #ae of every year thereafter1 and subject to subsections 7c7 and 7d71 the head of each agency shall-- 2 7,b7 in paragraph 7#a7-- 7i7 by striking by regulation adjust and inserting in accordance with subsection 7b71 adjust2 and 7ii7 by striking 1 the ,tariff ,act of #aicj1 the ,occupational ,safety and ,health ,act of #aigj1 or the ,social ,security ,act and inserting or the ,tariff ,act of #aicj2 7,c7 in paragraph 7#b71 by striking such regulation and inserting such adjustment2 and 7,d7 by adding at the end the following3 7b7 ,procedures for adjustments 7#a7 ,catch up adjustment ,for the first adjustment made under subsection 7a7 after the date of enactment of the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae-- 7,a7 the head of an agency shall adjust civil monetary penalties through an interim final rulemaking2 and 7,b7 the adjustment shall take effect not later than ,august #a1 #bjaf4 7#b7 ,subsequent adjustments ,for the second adjustment made under subsection 7a7 after the date of enactment of the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae1 and each adjustment thereafter1 the head of an agency shall adjust civil monetary penalties and shall make the adjustment notwithstanding section #eec of title #e1 ,united ,states ,code4 7c7 ,exception ,for the first adjustment made under subsection 7a7 after the date of enactment of the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae1 the head of an agency may adjust the amount of a civil monetary penalty by less than the otherwise required amount if-- 7#a7 the head of the agency1 after publishing a notice of proposed rulemaking and providing an opportunity for comment1 determines in a final rule that-- 7,a7 increasing the civil monetary penalty by the otherwise required amount will have a negative economic impact2 or 7,b7 the social costs of increasing the civil monetary penalty by the otherwise required amount outweigh the benefits2 and 7#b7 the ,director of the ,office of ,management and ,budget concurs with the determination of the head of the agency under paragraph 7#a74 7d7 ,other adjustments made ,if a civil monetary penalty subject to a cost-of-living adjustment under this ,act is1 during the #ab months preceding a required cost-of-living adjustment1 increased by an amount greater than the amount of the adjustment required under subsection 7a71 the head of the agency is not required to make the cost-of-living adjustment for that civil monetary penalty in that year4 2 7#b7 in section #e-- 7,a7 in subsection 7a71 by striking to the nearest-- and all that follows through the end of subsection 7a7 and inserting to the nearest multiple of #a42 and 7,b7 by amending subsection 7b7 to read as follows3 7b7 ,definition 7#a7 ,in general ,except as provided in paragraph 7#b71 for purposes of subsection 7a71 the term cost-of-living adjustment means the percentage 7if any7 for each civil monetary penalty by which-- 7,a7 the ,consumer ,price ,index for the month of ,october preceding the date of the adjustment1 exceeds 7,b7 the ,consumer ,price ,index for the month of ,october #a year before the month of ,october referred to in subparagraph 7,a74 7#b7 ,initial adjustment 7,a7 ,in general ,subject to subparagraph 7,c71 for the first inflation adjustment under section #d made by an agency after the date of enactment of the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae1 the term cost-of-living adjustment means the percentage 7if any7 for each civil monetary penalty by which the ,consumer ,price ,index for the month of ,october1 #bjae exceeds the ,consumer ,price ,index for the month of ,october of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this ,act4 7,b7 ,application of adjustment ,the cost-of-living adjustment described in subparagraph 7,a7 shall be applied to the amount of the civil monetary penalty as it was most recently established or adjusted under a provision of law other than this ,act4 7,c7 ,maximum adjustment ,the amount of the increase in a civil monetary penalty under subparagraph 7,a7 shall not exceed #aej percent of the amount of that civil monetary penalty on the date of enactment of the ,federal ,civil ,penalties ,inflation ,adjustment ,act ,improvements ,act of #bjae4 2 7#c7 in section #f1 by striking violations which occur and inserting civil monetary penalties1 including those whose associated violation predated such increase1 which are assessed2 and 7#d7 by adding at the end the following3 #g4 ,implementation and oversight enhancements 7a7 ,,omb guidance ,not later than ,february #bi1 #bjaf1 not later than ,december #ae1 #bjaf1 and ,december #ae of every year thereafter1 the ,director of the ,office of ,management and ,budget shall issue guidance to agencies on implementing the inflation adjustments required under this ,act4 7b7 ,agency ,financial ,reports ,the head of each agency shall include in the ,agency ,financial ,report submitted under ,,omb ,circular ,a-#acf1 or any successor thereto1 information about the civil monetary penalties within the jurisdiction of the agency1 including the adjustment of the civil monetary penalties by the head of the agency under this ,act4 7c7 ,,gao review ,the ,comptroller ,general of the ,united ,states shall annually submit to ,congress a report assessing the compliance of agencies with the inflation adjustments required under this ,act1 which may be included as part of another report submitted to ,congress4 4 7c7 ,repeal ,section #cajja7s7 of the ,debt ,collection ,improvement ,act of #aiif 7#bh ,u4,s4,c4 #bdfa note7 is amended by striking paragraph 7#b74 #gjb4 ,crime ,victims ,fund ,there is hereby rescinded and permanently canceled #a1ejj1jjj1jjj of the funds deposited or available in the ,crime ,victims ,fund created by section #adjb of the ,victims of ,crime ,act of #aihd 7#db ,u4,s4,c4 #ajfja74 #gjc4 ,assets ,forfeiture ,fund ,of the amounts deposited in the ,department of ,justice ,assets ,forfeiture ,fund1 #gdf1jjj1jjj are hereby rescinded and permanently cancelled4 ,,viii ,social ,security #hja4 ,short title ,this title may be cited as the ,social ,security ,benefit ,protection and ,opportunity ,enhancement ,act of #bjae4 ,a ,ensuring ,correct ,payments and ,reducing ,fraud #haa4 ,expansion of cooperative disability investigations units 7a7 ,in general ,not later than ,october #a1 #bjbb1 the ,commissioner of ,social ,security shall take any necessary actions1 subject to the availability of appropriations1 to ensure that cooperative disability investigations units have been established1 in areas where there is cooperation with local law enforcement agencies1 that would cover each of the #ej ,states1 the ,district of ,columbia1 ,puerto ,rico1 ,guam1 the ,northern ,mariana ,islands1 the ,virgin ,islands1 and ,american ,samoa4 7b7 ,report ,not later than #ij days after the date of the enactment of this ,act and annually thereafter until the earlier of #bjbb or the date on which nationwide coverage is achieved1 the ,commissioner of ,social ,security shall submit to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate a report describing a plan to implement the nationwide coverage described in subsection 7a7 and outlining areas where the ,social ,security ,administration did not receive the cooperation of local law enforcement agencies4 #hab4 ,exclusion of certain medical sources of evidence 7a7 ,in general ,section #bbc7;d77#e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;d77#e77 is amended by adding at the end the following3 7,c7 7i7 ,in making any determination with respect to whether an individual is under a disability or continues to be under a disability1 the ,commissioner of ,social ,security may not consider 7except for good cause as determined by the ,commissioner7 any evidence furnished by-- 7,i7 any individual or entity who has been convicted of a felony under section #bjh or under section #afcb2 7,,ii7 any individual or entity who has been excluded from participation in any ,federal health care program under section #aabh2 or 7,,iii7 any person with respect to whom a civil money penalty or assessment has been imposed under section #aabi for the submission of false evidence4 7ii7 ,to the extent and at such times as is necessary for the effective implementation of clause 7i7 of this subparagraph-- 7,i7 the ,inspector ,general of the ,social ,security ,administration shall transmit to the ,commissioner information relating to persons described in subclause 7,i7 or 7,,iii7 of clause 7i72 7,,ii7 the ,secretary of ,health and ,human ,services shall transmit to the ,commissioner information relating to persons described in subclause 7,,ii7 of clause 7i72 and 4 7b7 ,regulations ,not later than #a year after the date of the enactment of this ,act1 the ,commissioner of ,social ,security shall issue regulations to carry out the amendment made by subsection 7a74 7c7 ,effective date ,the amendment made by subsection 7a7 shall apply with respect to determinations of disability made on or after the earlier of-- 7#a7 the effective date of the regulations issued by the ,commissioner under subsection 7b72 or 7#b7 one year after the date of the enactment of this ,act4 #hac4 ,new and stronger penalties 7a7 ,conspiracy to commit social security fraud 7#a7 ,amendment to title ,,ii ,section #bjh7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djh7;a77 is amended-- 7,a7 in paragraph 7#g77;,c71 by striking or at the end2 7,b7 in paragraph 7#h71 by adding or at the end2 and 7,c7 by inserting after paragraph 7#h7 the following3 7#i7 conspires to commit any offense described in any of paragraphs 7#a7 through 7#d71 4 7#b7 ,amendment to title ,,viii ,section #haa7;a7 of such ,act 7#db ,u4,s4,c4 #ajaa7;a77 is amended-- 7,a7 in paragraph 7#c71 by striking or at the end2 7,b7 in paragraph 7#d71 by striking the comma and adding 2 or at the end2 and 7,c7 by inserting after paragraph 7#d7 the following3 7#e7 conspires to commit any offense described in any of paragraphs 7#a7 through 7#c71 4 7#c7 ,amendment to title ,,xvi ,section #afcb7;a7 of such ,act 7#db ,u4,s4,c4 #achc;a7a77 is amended-- 7,a7 in paragraph 7#c71 by striking or at the end2 7,b7 in paragraph 7#d71 by adding or at the end2 and 7,c7 by inserting after paragraph 7#d7 the following3 7#e7 conspires to commit any offense described in any of paragraphs 7#a7 through 7#c71 4 7b7 ,increased criminal penalties for certain individuals violating positions of trust 7#a7 ,amendment to title ,,ii ,section #bjh7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djh7;a771 as amended by subsection 7a71 is further amended by striking the period at the end and inserting 1 except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title 7including a claimant representative1 translator1 or current or former employee of the ,social ,security ,administration71 or who is a physician or other health care provider who submits1 or causes the submission of1 medical or other evidence in connection with any such determination1 such person shall be guilty of a felony and upon conviction thereof shall be fined under title #ah1 ,united ,states ,code1 or imprisoned for not more than ten years1 or both44 7#b7 ,amendment to title ,,viii ,section #haa7;a7 of such ,act 7#db ,u4,s4,c4 #ajaa7;a771 as amended by subsection 7a71 is further amended by striking the period at the end and inserting 1 except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title 7including a claimant representative1 translator1 or current or former employee of the ,social ,security ,administration71 or who is a physician or other health care provider who submits1 or causes the submission of1 medical or other evidence in connection with any such determination1 such person shall be guilty of a felony and upon conviction thereof shall be fined under title #ah1 ,united ,states ,code1 or imprisoned for not more than ten years1 or both44 7#c7 ,amendment to title ,,xvi ,section #afcb7;a7 of such ,act 7#db ,u4,s4,c4 #achc;a7a771 as amended by subsection 7a71 is further amended by striking the period at the end and inserting 1 except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title 7including a claimant representative1 translator1 or current or former employee of the ,social ,security ,administration71 or who is a physician or other health care provider who submits1 or causes the submission of1 medical or other evidence in connection with any such determination1 such person shall be guilty of a felony and upon conviction thereof shall be fined under title #ah1 ,united ,states ,code1 or imprisoned for not more than ten years1 or both44 7c7 ,increased civil monetary penalties for certain individuals violating positions of trust ,section #aabi7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#a77 is amended1 in the matter following subparagraph 7,c71 by inserting after withholding disclosure of such fact the following3 1 except that in the case of such a person who receives a fee or other income for services performed in connection with any such determination 7including a claimant representative1 translator1 or current or former employee of the ,social ,security ,administration7 or who is a physician or other health care provider who submits1 or causes the submission of1 medical or other evidence in connection with any such determination1 the amount of such penalty shall be not more than #g1ejj4 7d7 ,no benefits payable to individuals for whom a civil monetary penalty is imposed for fraudulently concealing work activity ,section #bbb7;c77#e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbb7;c77#e77 is amended by inserting after conviction by a ,federal court the following3 1 or the imposition of a civil monetary penalty under section #aabi14 #had4 ,references to ,social ,security and ,medicare in electronic communications 7a7 ,in general ,section #aadj7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#aj7;a77#a77 is amended by inserting 7including any ,internet or other electronic communication7 after or other communication4 7b7 ,each communication treated as separate violation ,section #aadj7;b7 of such ,act 7#db ,u4,s4,c4 #acbj;b-#aj7;b77 is amended by inserting after the second sentence the following3 ,in the case of any items referred to in subsection 7a77#a7 consisting of ,internet or other electronic communications1 each dissemination1 viewing1 or accessing of such a communication which contains one or more words1 letters1 symbols1 or emblems in violation of subsection 7a7 shall represent a separate violation4 #hae4 ,change to cap adjustment authority ,section #bea7;b77#b77;,b7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,b77 is amended-- 7#a7 in clause 7i7-- 7,a7 in the matter before subclause 7,i71 by striking and for the cost associated with conducting redeterminations of eligibility under title ,,xvi of the ,social ,security ,act and inserting 1 for the cost associated with conducting redeterminations of eligibility under title ,,xvi of the ,social ,security ,act1 for the cost of co-operative disability investigation units1 and for the cost associated with the prosecution of fraud in the programs and operations of the ,social ,security ,administration by ,special ,assistant ,united ,states ,attorneys2 7,b7 in subclause 7,,vi71 by striking #a1cji1jjj1jjj and inserting #a1edf1jjj1jjj2 7,c7 in subclause 7,,vii71 by striking #a1cji1jjj1jjj and inserting #a1dfb1jjj1jjj2 7,d7 in subclause 7,,viii71 by striking #a1cji1jjj1jjj and inserting #a1daj1jjj1jjj2 and 7,e7 in subclause 7,x71 by striking #a1cji1jjj1jjj and inserting #a1cjb1jjj1jjj2 7#b7 in clause 7ii77,i71 by inserting 1 including work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity before the semicolon2 and 7#c7 in clause 7ii77,,iii71 by striking and redeterminations and inserting 1 redeterminations1 co-operative disability investigation units1 and fraud prosecutions4 ,b ,promoting ,opportunity for ,disability ,beneficiaries #hba4 ,temporary reauthorization of disability insurance demonstration project authority 7a7 ,termination date ,section #bcd7;d77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;d77#b77 is amended by striking ,december #ah1 #bjje and inserting ,december #ca1 #bjba1 and the authority to carry out such projects shall terminate on ,december #ca1 #bjbb4 7b7 ,authority to waive compliance with benefits requirements ,section #bcd7;c7 of such ,act is amended by striking ,december #ag1 #bjje and inserting ,december #cj1 #bjba4 #hbb4 ,modification of demonstration project authority 7a7 ,in general ,section #bcd7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;a77#a77 is amended in the matter preceding subparagraph 7,a7 by inserting to promote attachment to the labor force and after designed4 7b7 ,congressional review period ,section #bcd7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;c771 as amended by section #hba7;b7 of this ,act1 is further amended by inserting including the objectives of the experiment or demonstration project1 the expected annual and total costs1 and the dates on which the experiment or demonstration project is expected to start and finish1 after thereof1 7c7 ,additional requirements ,section #bcd of the ,social ,security ,act 7#db ,u4,s4,c4 #dcd71 as amended by subsection 7b71 is further amended by adding at the end the following3 7e7 ,additional requirements ,in developing and carrying out any experiment or demonstration project under this section1 the ,commissioner may not require any individual to participate in such experiment or demonstration project and shall ensure-- 7#a7 that the voluntary participation of individuals in such experiment or demonstration project is obtained through informed written consent which satisfies the requirements for informed consent established by the ,commissioner for use in such experiment or demonstration project in which human subjects are at risk2 7#b7 that any individual's voluntary agreement to participate in any such experiment or demonstration project may be revoked by such individual at any time2 and 7#c7 that such experiment or demonstration project is expected to yield statistically significant results4 4 7d7 ,annual reporting deadline ,section #bcd7;d77#a7 of such ,act is amended by striking ,june #i and inserting ,september #cj4 #hbc4 ,promoting opportunity demonstration project ,section #bcd of the ,social ,security ,act 7#db ,u4,s4,c4 #dcd71 as amended by section #hbb of this ,act1 is further amended by adding at the end the following3 7f7 ,promoting opportunity demonstration project 7#a7 ,in general ,the ,commissioner shall carry out a demonstration project under this subsection as described in paragraph 7#b7 during a #e-year period beginning not later than ,january #a1 #bjag4 7#b7 ,benefit offset ,under the demonstration project described in this paragraph1 with respect to any individual participating in the project who is otherwise entitled to a benefit under section #bbc7;a77#a7 for a month-- 7,a7 any such benefit otherwise payable to the individual for such month 7other than a benefit payable for any month prior to the #ast month beginning after the date on which the individual's entitlement to such benefit is determined7 shall be reduced by #a for each #b by which the individual's earnings derived from services paid during such month exceeds an amount equal to the individual's impairment-related work expenses for such month 7as determined under paragraph 7#c771 except that such benefit may not be reduced below #j2 7,b7 no benefit shall be payable under section #bjb on the basis of the wages and self-employment income of the individual for any month for which the benefit of such individual under section #bbc7;a77#a7 is reduced to #j pursuant to subparagraph 7,a72 7,c7 entitlement to any benefit described in subparagraph 7,a7 or 7,b7 shall not terminate due to earnings derived from services except following the first month for which such benefit has been reduced to #j pursuant to subparagraph 7,a7 7and the trial work period 7as defined in section #bbb7;c77 and extended period of eligibility shall not apply to any such individual for any such month72 and 7,d7 in any case in which such an individual is entitled to hospital insurance benefits under part ,a of title ,,xviii by reason of section #bbf7;b7 and such individual's entitlement to a benefit described in subparagraph 7,a7 or 7,b7 or status as a qualified railroad retirement beneficiary is terminated pursuant to subparagraph 7,c71 such individual shall be deemed to be entitled to such benefits or to occupy such status 7notwithstanding the termination of such entitlement or status7 for the period of consecutive months throughout all of which the physical or mental impairment1 on which such entitlement or status was based1 continues1 and throughout all of which such individual would have been entitled to monthly insurance benefits under title ,,ii or as a qualified railroad retirement beneficiary had such termination of entitlement or status not occurred1 but not in excess of #ic such months4 7#c7 ,impairment-related work expenses 7,a7 ,in general ,for purposes of paragraph 7#b77;,a7 and except as provided in subparagraph 7,c71 the amount of an individual's impairment-related work expenses for a month is deemed to be the minimum threshold amount4 7,b7 ,minimum threshold amount ,in this paragraph1 the term minimum threshold amount means an amount1 to be determined by the ,commissioner1 which shall not exceed the amount sufficient to demonstrate that an individual has rendered services in a month1 as determined by the ,commissioner under section #bbb7;c77#d77;,a74 ,the ,commissioner may test multiple minimum threshold amounts4 7,c7 ,exception for itemized impairment-related work expenses 7i7 ,in general ,notwithstanding subparagraph 7,a71 in any case in which the amount of such an individual's itemized impairment-related work expenses 7as defined in clause 7ii77 for a month is greater than the minimum threshold amount1 the amount of the individual's impairment-related work expenses for the month shall be equal to the amount of the individual's itemized impairment-related work expenses 7as so defined7 for the month4 7ii7 ,definition ,in this subparagraph1 the term itemized impairment-related work expenses means the amount excluded under section #bbc7;d77#d77;,a7 from an individual's earnings for a month in determining whether an individual is able to engage in substantial gainful activity by reason of such earnings in such month1 except that such amount does not include the cost to the individual of any item or service for which the individual does not provide to the ,commissioner a satisfactory itemized accounting4 7,d7 ,limitation ,notwithstanding the other provisions of this paragraph1 for purposes of paragraph 7#b77;,a71 the amount of an individual's impairment-related work expenses for a month shall not exceed the amount of earnings derived from services1 prescribed by the ,commissioner under regulations issued pursuant to section #bbc7;d77#d77;,a71 sufficient to demonstrate an individual's ability to engage in substantial gainful activity4 4 #hbd4 ,use of electronic payroll data to improve program administration 7a7 ,in general ,title ,,xi of the ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is amended by inserting after section #aahc the following3 #aahd4 ,information exchange with payroll data providers 7a7 ,in general ,the ,commissioner of ,social ,security may enter into an information exchange with a payroll data provider for purposes of-- 7#a7 efficiently administering-- 7,a7 monthly insurance benefits under subsections 7d77#a77;,b77ii71 7d77#f77;,a77ii71 7d77#f77;,b71 7e77#a77;,b77ii71 and 7f77#a77;,b77ii7 of section #bjb and subsection 7a77#a7 of section #bbc2 and 7,b7 supplemental security income benefits under title ,,xvi2 and 7#b7 preventing improper payments of such benefits without the need for verification by independent or collateral sources4 7b7 ,notification requirements ,before entering into an information exchange pursuant to subsection 7a71 the ,commissioner shall publish in the ,federal ,register a notice describing the information exchange and the extent to which the information received through such exchange is-- 7#a7 relevant and necessary to-- 7,a7 accurately determine entitlement to1 and the amount of1 benefits described under subparagraph 7,a7 of subsection 7a77#a72 7,b7 accurately determine eligibility for1 and the amount of1 benefits described in subparagraph 7,b7 of such subsection2 and 7,c7 prevent improper payment of such benefits2 and 7#b7 sufficiently accurate1 up-to-date1 and complete4 7c7 ,definitions ,for purposes of this section3 7#a7 ,payroll data provider ,the term payroll data provider means payroll providers1 wage verification companies1 and other commercial or non-commercial entities that collect and maintain data regarding employment and wages1 without regard to whether the entity provides such data for a fee or without cost4 7#b7 ,information exchange ,the term information exchange means the automated comparison of a system of records maintained by the commissioner of ,social ,security with records maintained by a payroll data provider4 4 7b7 ,authorization to access information held by payroll data providers 7#a7 ,amendment to title ,,ii ,section #bbe of the ,social ,security ,act 7#db ,u4,s4,c4 #dbe7 is amended by adding at the end the following3 7c7 ,access to information held by payroll data providers 7#a7 ,the ,commissioner of ,social ,security may require each individual who applies for or is entitled to monthly insurance benefits under subsections 7d77#a77;,b77ii71 7d77#f77;,a77ii71 7d77#f77;,b71 7e77#a77;,b77ii71 and 7f77#a77;,b77ii7 of section #bjb and subsection 7a77#a7 of section #bbc to provide authorization by the individual for the ,commissioner to obtain from any payroll data provider 7as defined in section #aahd7;c77#a77 any record held by the payroll data provider with respect to the individual whenever the ,commissioner determines the record is needed in connection with a determination of initial or ongoing entitlement to such benefits4 7#b7 ,an authorization provided by an individual under this subsection shall remain effective until the earliest of-- 7,a7 the rendering of a final adverse decision on the individual's application or entitlement to benefits under this title2 7,b7 the termination of the individual's entitlement to benefits under this title2 or 7,c7 the express revocation by the individual of the authorization1 in a written notification to the ,commissioner4 7#c7 ,the ,commissioner of ,social ,security is not required to furnish any authorization obtained pursuant to this subsection to the payroll data provider4 7#d7 ,the ,commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization4 7#e7 ,if an individual who applies for or is entitled to benefits under this title refuses to provide1 or revokes1 any authorization under this subsection1 subsection 7d7 shall not apply to such individual beginning with the first day of the first month in which he or she refuses or revokes such authorization4 4 7#b7 ,title xvi ,section #afca7;e77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achc7;e77#a77;,b77 is amended by adding at the end the following3 7iii7 7,i7 ,the ,commissioner of ,social ,security may require each applicant for1 or recipient of1 benefits under this title to provide authorization by the applicant1 recipient or legal guardian 7or by any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient for such benefits7 for the ,commissioner to obtain from any payroll data provider 7as defined in section #aahd7;c77#a77 any record held by the payroll data provider with respect to the applicant or recipient 7or any such other person7 whenever the ,commissioner determines the record is needed in connection with a determination of initial or ongoing eligibility or the amount of such benefits4 7,,ii7 ,an authorization provided by an applicant1 recipient or legal guardian 7or any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient7 under this clause shall remain effective until the earliest of-- 7aa7 the rendering of a final adverse decision on the applicant's application for eligibility for benefits under this title2 7bb7 the cessation of the recipient's eligibility for benefits under this title2 7cc7 the express revocation by the applicant1 or recipient 7or such other person referred to in subclause 7,i77 of the authorization1 in a written notification to the ,commissioner2 or 7dd7 the termination of the basis upon which the ,commissioner considers another person's income and resources available to the applicant or recipient4 7,,iii7 ,the ,commissioner of ,social ,security is not required to furnish any authorization obtained pursuant to this clause to the payroll data provider4 7,,iv7 ,the ,commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization4 7,v7 ,if an applicant for1 or recipient of1 benefits under this title 7or any such other person referred to in subclause 7,i77 refuses to provide1 or revokes1 any authorization required by subclause 7,i71 paragraph 7#b77;,b7 and paragraph 7#aj7 shall not apply to such applicant or recipient beginning with the first day of the first month in which he or she refuses or revokes such authorization4 4 7c7 ,reporting responsibilities for beneficiaries subject to information exchange with payroll data provider 7#a7 ,amendment to title ,,ii ,section #bbe of the ,social ,security 7#db ,u4,s4,c4 #dbe71 as amended by subsection 7b77#a71 is further amended by adding at the end the following3 7d7 ,an individual who has authorized the ,commissioner of ,social ,security to obtain records from a payroll data provider under subsection 7c7 shall not be subject to a penalty under section #aabi;,a for any omission or error with respect to such individual's wages as reported by the payroll data provider4 4 7#b7 ,amendment to title ,,xvi ,section #afca7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achc7;e77 is amended-- 7,a7 in paragraph 7#b7-- 7i7 by striking ,in the case of the failure and inserting 7,a7 ,in the case of the failure2 7ii7 by redesignating subparagraphs 7,a7 through 7,c7 as clauses 7i7 through 7iii71 respectively2 and 7iii7 by adding at the end the following3 7,b7 ,for purposes of subparagraph 7,a71 the ,commissioner of ,social ,security shall find that good cause exists for the failure of1 or delay by1 an individual in submitting a report of an event or change in circumstances relevant to eligibility for or amount of benefits under this title in any case where-- 7i7 the individual 7or another person referred to in paragraph 7#a77;,b77iii77,i77 has provided authorization to the ,commissioner to access payroll data records related to the individual2 and 7ii7 the event or change in circumstance is a change in the individual's employer4 2 and 7,b7 by adding at the end the following3 7#aj7 ,an individual who has authorized the ,commissioner of ,social ,security to obtain records from a payroll data provider under paragraph 7#a77;,b77iii7 7or on whose behalf another person described in subclause 7,i7 of such paragraph has provided such authorization7 shall not be subject to a penalty under section #aabi;,a for any omission or error with respect to such individual's wages as reported by the payroll data provider4 4 7d7 ,regulations ,not later than #a year after the date of the enactment of this ,act1 the ,commissioner of ,social ,security shall prescribe by regulation procedures for implementing the ,commissioner's access to and use of information held by payroll providers1 including-- 7#a7 guidelines for establishing and maintaining information exchanges with payroll providers1 pursuant to section #aahd of the ,social ,security ,act2 7#b7 beneficiary authorizations2 7#c7 reduced wage reporting responsibilities for individuals who authorize the ,commissioner to access information held by payroll data providers through an information exchange2 and 7#d7 procedures for notifying individuals in writing when they become subject to such reduced wage reporting requirements and when such reduced wage reporting requirements no longer apply to them4 7e7 ,effective date ,the amendments made by this section shall take effect on the date that is #a year after the date of the enactment of this ,act4 #hbe4 ,treatment of earnings derived from services 7a7 ,in general ,section #bbc7;d77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;d77#d77 is amended by adding at the end the following3 7,c7 7i7 ,subject to clause 7ii71 in determining when earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity1 such earnings shall be presumed to have been earned-- 7,i7 in making a determination of initial entitlement on the basis of disability1 in the month in which the services were performed from which such earnings were derived2 and 7,,ii7 in any other case1 in the month in which such earnings were paid4 7ii7 ,a presumption made under clause 7i7 shall not apply to a determination described in such clause if-- 7,i7 the ,commissioner can reasonably establish1 based on evidence readily available at the time of such determination1 that the earnings were earned in a different month than when paid2 or 7,,ii7 in any case in which there is a determination that no benefit is payable due to earnings1 after the individual is notified of the presumption made and provided with an opportunity to submit additional information along with an explanation of what additional information is needed1 the individual shows to the satisfaction of the ,commissioner that such earnings were earned in another month4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall take effect upon the date of the enactment of this ,act1 or as soon as practicable thereafter4 #hbf4 ,electronic reporting of earnings 7a7 ,in general ,not later than ,september #cj1 #bjag1 the ,commissioner of ,social ,security shall establish and implement a system that-- 7#a7 allows an individual entitled to a monthly insurance benefit based on disability under title ,,ii of the ,social ,security ,act 7or a representative of the individual7 to report to the ,commissioner the individual's earnings derived from services through electronic means1 including by telephone and ,internet2 and 7#b7 automatically issues a receipt to the individual 7or representative7 after receiving each such report4 7b7 ,supplemental security income reporting system as model ,the ,commissioner shall model the system established under subsection 7a7 on the electronic wage reporting systems for recipients of supplemental security income under title ,,xvi of such ,act4 ,c ,protecting ,social ,security ,benefits #hca4 ,closure of unintended loopholes 7a7 ,presumed filing of application by individuals eligible for old-,age insurance benefits and for wife's or husband's insurance benefits 7#a7 ,in general ,section #bjb7r7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7r77 is amended by striking paragraphs 7#a7 and 7#b7 and inserting the following3 7#a7 ,if an individual is eligible for a wife's or husband's insurance benefit 7except in the case of eligibility pursuant to clause 7ii7 of subsection 7b77#a77;,b7 or subsection 7c77#a77;,b71 as appropriate71 in any month for which the individual is entitled to an old-age insurance benefit1 such individual shall be deemed to have filed an application for wife's or husband's insurance benefits for such month4 7#b7 ,if an individual is eligible 7but for section #bjb7k77#d77 for an old-age insurance benefit in any month for which the individual is entitled to a wife's or husband's insurance benefit 7except in the case of entitlement pursuant to clause 7ii7 of subsection 7b77#a77;,b7 or subsection 7c77#a77;,b71 as appropriate71 such individual shall be deemed to have filed an application for old-age insurance benefits-- 7,a7 for such month1 or 7,b7 if such individual is also entitled to a disability insurance benefit for such month1 in the first subsequent month for which such individual is not entitled to a disability insurance benefit4 4 7#b7 ,conforming amendment ,section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is amended-- 7,a7 in subsection 7b77#a71 by striking subparagraph 7,b7 and inserting the following3 7,b7 7i7 has attained age #fb1 or 7ii7 in the case of a wife1 has in her care 7individually or jointly with such individual7 at the time of filing such application a child entitled to a child's insurance benefit on the basis of the wages and self-employment income of such individual1 2 and 7,b7 in subsection 7c77#a71 by striking subparagraph 7,b7 and inserting the following3 7,b7 7i7 has attained age #fb1 or 7ii7 in the case of a husband1 has in his care 7individually or jointly with such individual7 at the time of filing such application a child entitled to a child's insurance benefit on the basis of the wages and self-employment income of such individual1 4 7#c7 ,effective date ,the amendments made by this subsection shall apply with respect to individuals who attain age #fb in any calendar year after #bjae4 7b7 ,voluntary suspension of benefits 7#a7 ,in general ,section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is amended by adding at the end the following3 7z7 ,voluntary suspension 7#a7 7,a7 ,except as otherwise provided in this subsection1 any individual who has attained retirement age 7as defined in section #baf7l77 and is entitled to old-age insurance benefits may request that payment of such benefits be suspended-- 7i7 beginning with the month following the month in which such request is received by the ,commissioner1 and 7ii7 ending with the earlier of the month following the month in which a request by the individual for a resumption of such benefits is so received or the month following the month in which the individual attains the age of #gj4 7#b7 ,an individual may not suspend such benefits under this subsection1 and any suspension of such benefits under this subsection shall end1 effective with respect to any month in which the individual becomes subject to-- 7,a7 mandatory suspension of such benefits under section #bjb7x72 7,b7 termination of such benefits under section #bjb7n72 7,c7 a penalty under section #aabi;,a imposing nonpayment of such benefits2 or 7,d7 any other withholding1 in whole or in part1 of such benefits under any other provision of law that authorizes recovery of a debt by withholding such benefits4 7#c7 ,in the case of an individual who requests that such benefits be suspended under this subsection1 for any month during the period in which the suspension is in effect-- 7,a7 no retroactive benefits 7as defined in subsection 7j77#d77;,b77iii77 shall be payable to such individual2 7,b7 no monthly benefit shall be payable to any other individual on the basis of such individual's wages and self-employment income2 and 7,c7 no monthly benefit shall be payable to such individual on the basis of another individual's wages and self-employment income4 4 7#b7 ,conforming amendment ,section #bjb7w77#b77;,b77ii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7w77#b77;,b77ii77 is amended by inserting under section #bjb7z7 after request4 7#c7 ,effective date ,the amendments made by this subsection shall apply with respect to requests for benefit suspension submitted beginning at least #ahj days after the date of the enactment of this ,act4 #hcb4 ,requirement for medical review 7a7 ,in general ,section #bba7;h7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dba7;h77 is amended to read as follows3 7h7 ,an initial determination under subsection 7a71 7c71 7g71 or 7i7 shall not be made until the ,commissioner of ,social ,security has made every reasonable effort to ensure-- 7#a7 in any case where there is evidence which indicates the existence of a mental impairment1 that a qualified psychiatrist or psychologist has completed the medical portion of the case review and any applicable residual functional capacity assessment2 and 7#b7 in any case where there is evidence which indicates the existence of a physical impairment1 that a qualified physician has completed the medical portion of the case review and any applicable residual functional capacity assessment4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply with respect to determinations of disability made on or after the date that is #a year after the date of the enactment of this ,act4 #hcc4 ,reallocation of payroll tax revenue 7#a7 ,wages ,section #bja7;b77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7;b77#a77 is amended by striking and 7,r7 #a4hj per centum of the wages 7as so defined7 paid after ,december #ca1 #aiii1 and so reported and inserting 7,r7 #a4hj per centum of the wages 7as so defined7 paid after ,december #ca1 #aiii1 and before ,january #a1 #bjaf1 and so reported1 7,s7 #b4cg per centum of the wages 7as so defined7 paid after ,december #ca1 #bjae1 and before ,january #a1 #bjai1 and so reported1 and 7,t7 #a4hj per centum of the wages 7as so defined7 paid after ,december #ca1 #bjah1 and so reported14 7#b7 ,self-employment income ,section #bja7;b77#b7 of such ,act 7#db ,u4,s4,c4 #dja7;b77#b77 is amended by striking and 7,r7 #a4hj per centum of the amount of self-employment income 7as so defined7 so reported for any taxable year beginning after ,december #ca1 #aiii and inserting 7,r7 #a4hj per centum of the amount of self-employment income 7as so defined7 so reported for any taxable year beginning after ,december #ca1 #aiii1 and before ,january #a1 #bjaf1 7,s7 #b4cg per centum of the amount of self-employment income 7as so defined7 so reported for any taxable year beginning after ,december #ca1 #bjae1 and before ,january #a1 #bjai1 and 7,t7 #a4hj per centum of the amount of self-employment income 7as so defined7 so reported for any taxable year beginning after ,december #ca1 #bjah4 7#c7 ,effective date ,the amendments made by this section shall apply with respect to wages paid after ,december #ca1 #bjae1 and self-employment income for taxable years beginning after such date4 #hcd4 ,access to financial information for waivers and adjustments of recovery 7a7 ,access to financial information for old-age1 survivors1 and disability insurance waivers ,section #bjd7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #djd7;b77 is amended to read as follows3 7b7 7#a7 ,in any case in which more than the correct amount of payment has been made1 there shall be no adjustment of payments to1 or recovery by the ,united ,states from1 any person who is without fault if such adjustment or recovery would defeat the purpose of this title or would be against equity and good conscience4 7#b7 ,in making for purposes of this subsection any determination of whether any individual is without fault1 the ,commissioner of ,social ,security shall specifically take into account any physical1 mental1 educational1 or linguistic limitation such individual may have 7including any lack of facility with the ,english language74 7#c7 7,a7 ,in making for purposes of this subsection any determination of whether such adjustment or recovery would defeat the purpose of this title1 the ,commissioner of ,social ,security shall require an individual to provide authorization for the ,commissioner to obtain 7subject to the cost reimbursement requirements of section #aaae7;a7 of the ,right to ,financial ,privacy ,act7 from any financial institution 7within the meaning of section #aaja7a7 of such ,act7 any financial record 7within the meaning of section #aaja7b7 of such ,act7 held by the institution with respect to such individual whenever the ,commissioner determines the record is needed in connection with a determination with respect to such adjustment or recovery4 7,b7 ,notwithstanding section #aajd7;a77#a7 of the ,right to ,financial ,privacy ,act1 an authorization provided by an individual pursuant this paragraph shall remain effective until the earlier of-- 7i7 the rendering of a final decision on whether adjustment or recovery would defeat the purpose of this title2 or 7ii7 the express revocation by the individual of the authorization1 in a written notification to the ,commissioner4 7,c7 7i7 ,an authorization obtained by the ,commissioner of ,social ,security pursuant this paragraph shall be considered to meet the requirements of the ,right to ,financial ,privacy ,act for purposes of section #aajc7;a7 of such ,act1 and need not be furnished to the financial institution1 notwithstanding section #aajd7;a7 of such ,act4 7ii7 ,the certification requirements of section #aajc7;b7 of the ,right to ,financial ,privacy ,act shall not apply to requests by the ,commissioner of ,social ,security pursuant to an authorization provided under this paragraph4 7iii7 ,a request by the ,commissioner pursuant to an authorization provided under this paragraph is deemed to meet the requirements of section #aajd7;a77#c7 of the ,right to ,financial ,privacy ,act and the flush language of section #aajb of such ,act4 7,d7 ,the ,commissioner shall inform any person who provides authorization pursuant to this paragraph of the duration and scope of the authorization4 7,e7 ,if an individual refuses to provide1 or revokes1 any authorization for the ,commissioner of ,social ,security to obtain from any financial institution any financial record1 the ,commissioner may1 on that basis1 determine that adjustment or recovery would not defeat the purpose of this title4 4 7b7 ,access to financial information for supplemental security income waivers 7#a7 ,in general ,section #afca7;b77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achc7;b77#a77;,b77 is amended by adding at the end the following3 ,in making for purposes of this subparagraph a determination of whether an adjustment or recovery would defeat the purpose of this title1 the ,commissioner of ,social ,security shall require an individual to provide authorization for the ,commissioner to obtain 7subject to the cost reimbursement requirements of section #aaae7;a7 of the ,right to ,financial ,privacy ,act7 from any financial institution 7within the meaning of section #aaja7a7 of such ,act7 any financial record 7within the meaning of section #aaja7b7 of such ,act7 held by the institution with respect to such individual whenever the ,commissioner determines that the record is needed in connection with a determination with respect to such adjustment or recovery1 under the terms and conditions established under subsection 7e77#a77;,b744 7#b7 ,conforming amendment ,section #afca7;e77#a77;,b77ii77,v7 of such ,act 7#db ,u4,s4,c4 #achc7;e77#a77;,b77ii77,v77 is amended by inserting 1 determine that adjustment or recovery on account of an overpayment with respect to the applicant or recipient would not defeat the purpose of this title1 or both before the period at the end4 7c7 ,effective date ,the amendments made by this section shall apply with respect to determinations made on or after the date that is #c months after the date of the enactment of this section4 ,d ,relieving ,administrative ,burdens and ,miscellaneous ,provisions #hda4 ,interagency coordination to improve program administration 7a7 ,in general ,title ,,xi of the ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is amended by inserting after section #aabg the following3 #aabg;,a4 ,interagency coordination to improve program administration 7a7 ,coordination agreement ,notwithstanding any other provision of law1 including section #bjg of this ,act1 the ,commissioner of ,social ,security 7referred to in this section as #8the ,commissioner'7 and the ,director of the ,office of ,personnel ,management 7referred to in this section as #8the ,director'7 shall enter into an agreement under which a system is established to carry out the following procedure3 7#a7 ,the ,director shall notify the ,commissioner when any individual is determined to be entitled to a monthly disability annuity payment pursuant to subchapter ,v of chapter #hd of subpart ,g of part ,,iii of title #e1 ,united ,states ,code1 and shall certify that such individual has provided the authorization described in subsection 7f74 7#b7 ,if the ,commissioner determines that an individual described in paragraph 7#a7 is also entitled to past-due benefits under section #bbc1 the ,commissioner shall notify the ,director of such fact4 7#c7 ,not later than #cj days after receiving a notification described in paragraph 7#b7 with respect to an individual1 the ,director shall provide the ,commissioner with the total amount of any disability annuity overpayments made to such individual1 as well as any other information 7in such form and manner as the ,commissioner shall require7 that the ,commissioner determines is necessary to carry out this section4 7#d7 ,if the ,director provides the ,commissioner with the information described in paragraph 7#c7 in a timely manner1 the ,commissioner may withhold past-due benefits under section #bbc to which such individual is entitled and may pay the amount described in paragraph 7#c7 to the ,office of ,personnel ,management for any disability annuity overpayments made to such individual4 7#e7 ,the ,director shall credit any amount received under paragraph 7#d7 with respect to an individual toward any disability annuity overpayment owed by such individual4 7b7 ,limitations 7#a7 ,priority of other reductions ,benefits shall only be withheld under this section after any other reduction applicable under this ,act1 including sections #bjf7;a77#d71 #bbd1 and #aabg7;a74 7#b7 ,timely notification required ,the ,commissioner may not withhold benefits under this section if the ,director does not provide the notice described in subsection 7a77#c7 within the time period described in such subsection4 7c7 ,delayed payment of past-,due benefits ,if the ,commissioner is required to make a notification described in subsection 7a77#b7 with respect to an individual1 the ,commissioner shall not make any payment of past-due benefits under section #bbc to such individual until after the period described in subsection 7a77#c74 7d7 ,review ,notwithstanding section #bje or any other provision of law1 any determination regarding the withholding of past-due benefits under this section shall only be subject to adjudication and review by the ,director under section #hdfa of title #e1 ,united ,states ,code4 7e7 ,disability annuity overpayment defined ,for purposes of this section1 the term disability annuity overpayment means the amount of the reduction under section #hdeb7;a77#b7 of title #e1 ,united ,states ,code1 applicable to a monthly annuity payment made to an individual pursuant to subchapter ,v of chapter #hd of subpart ,g of part ,,iii of such title due to the individual's concurrent entitlement to a disability insurance benefit under section #bbc during such month4 7f7 ,authorization to withhold benefits ,the authorization described in this subsection1 with respect to an individual1 is written authorization provided by the individual to the ,director which authorizes the ,commissioner to withhold past-due benefits under section #bbc to which such individual is entitled in order to pay the amount withheld to the ,office of ,personnel ,management for any disability overpayments made to such individual4 7g7 ,expenses ,the ,director shall pay to the ,social ,security ,administration an amount equal to the amount estimated by the ,commissioner as the total cost incurred by the ,social ,security ,administration in carrying out this section for each calendar quarter4 4 7b7 ,effective date ,the amendment made by this section shall apply to past-due disability insurance benefits payable on or after the date that is #a year after the date of the enactment of this section4 #hdb4 ,elimination of quinquennial determinations relating to wage credits for military service prior to #aieg ,section #bag7;g77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dag7;g77#b77 is amended-- 7#a7 by inserting through #bjaj after each fifth year thereafter2 and 7#b7 by inserting after the first sentence the following3 ,the ,secretary of ,health and ,human ,services shall revise the amount determined under paragraph 7#a7 with respect to the ,federal ,hospital ,insurance ,trust ,fund under title ,,xviii in #bjae and each fifth year thereafter through such date1 and using such data1 as the ,secretary determines appropriate on the basis of the amount of benefits and administrative expenses actually paid from such ,trust ,fund under title ,,xviii and the relevant actuarial assumptions set forth in the report of the ,board of ,trustees of such ,trust ,fund for such year under section #ahag7;b744 #hdc4 ,certification of benefits payable to a divorced spouse of a railroad worker to the ,railroad ,retirement ,board ,section #bje7;i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dje7;i77 is amended by inserting or divorced wife or divorced husband after the wife or husband4 #hdd4 ,technical amendments to eliminate obsolete provisions 7a7 ,elimination of reference in section #bbf to a repealed provision ,section #bbf of the ,social ,security ,act 7#db ,u4,s4,c4 #dbf7 is amended-- 7#a7 by striking subsection 7i72 and 7#b7 by redesignating subsection 7j7 as subsection 7i74 7b7 ,elimination of reference in section #bbf;,a to a repealed provision ,section #bbf;,a of such ,act 7#db ,u4,s4,c4 #dbf-a7 is amended by striking the second subsection 7c74 #hde4 ,reporting requirements to ,congress 7a7 ,report on fraud and improper payment prevention activities ,section #gjd7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #ijd7;b77 is amended by adding at the end the following3 7#c7 ,for each fiscal year beginning with #bjaf and ending with #bjba1 the ,commissioner shall include in the annual budget prepared pursuant to subparagraph 7,a7 a report describing the purposes for which amounts made available for purposes described in section #bea7;b77#b77;,b7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe for the fiscal year were expended by the ,social ,security ,administration and the purposes for which the ,commissioner plans for the ,administration to expend such funds in the succeeding fiscal year1 including-- 7,a7 the total such amount expended2 7,b7 the amount expended on co-operative disability investigation units2 7,c7 the number of cases of fraud prevented by co-operative disability investigation units and the amount expended on such cases 7as reported to the ,commissioner by the ,inspector ,general of the ,social ,security ,administration72 7,d7 the number of felony cases prosecuted under section #bjh 7as reported to the ,commissioner by the ,inspector ,general7 and the amount expended by the ,social ,security ,administration in supporting the prosecution of such cases2 7,e7 the amount of such felony cases successfully prosecuted 7as reported to the ,commissioner by the ,inspector ,general7 and the amount expended by the ,social ,security ,administration in supporting the prosecution of such cases2 7,f7 the amount expended on and the number of completed-- 7i7 continuing disability reviews conducted by mail2 7ii7 redeterminations conducted by mail2 7iii7 medical continuing disability reviews conducted pursuant to section #bba7;i72 7iv7 medical continuing disability reviews conducted pursuant to #afad7;a77#c77;,h72 7v7 redeterminations conducted pursuant to section #afaa7;c72 and 7vi7 work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity2 7,g7 the number of cases of fraud identified for which benefits were terminated as a result of medical continuing disability reviews 7as reported to the ,commissioner by the ,inspector ,general71 work-related continuing disability reviews1 and redeterminations1 and the amount of resulting savings for each such type of review or redetermination2 and 7,h7 the number of work-related continuing disability reviews in which a beneficiary improperly reported earnings derived from services for more than #c consecutive months1 and the amount of resulting savings4 4 7b7 ,report on work-,related continuing disability reviews ,the ,commissioner of ,social ,security shall annually submit to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate a report on the number of work-related continuing disability reviews conducted each year to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity4 ,such report shall include-- 7#a7 the number of individuals receiving benefits based on disability under title ,,ii of such ,act for whom reports of earnings were received from any source by the ,commissioner in the previous calendar year1 reported as a total number and separately by the source of the report2 7#b7 the number of individuals for whom such reports resulted in a determination to conduct a work-related continuing disability review1 and the basis on which such determinations were made2 7#c7 in the case of a beneficiary selected for a work-related continuing disability review on the basis of a report of earnings from any source-- 7,a7 the average number of days-- 7i7 between the receipt of the report and the initiation of the review2 7ii7 between the initiation and the completion of the review2 and 7iii7 the average amount of overpayment1 if any2 7,b7 the number of such reviews completed during such calendar year1 and the number of such reviews that resulted in a suspension or termination of benefits2 7,c7 the number of such reviews initiated in the current year that had not been completed as of the end of such calendar year2 7,d7 the number of such reviews initiated in a prior year that had not been completed as of the end of such calendar year2 7#d7 the total savings to the ,trust ,funds and the ,treasury generated from benefits suspended or terminated as a result of such reviews2 and 7#e7 with respect to individuals for whom a work-related continuing disability review was completed during such calendar year-- 7,a7 the number who participated in the ,ticket to ,work program under section #aadh during such calendar year2 7,b7 the number who used any program work incentives during such calendar year2 and 7,c7 the number who received vocational rehabilitation services during such calendar year with respect to which the ,commissioner of ,social ,security reimbursed a ,state agency under section #bbb7;d74 7c7 ,report on overpayment waivers ,not later than ,january #a of each calendar year1 the ,commissioner of ,social ,security shall submit to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate a report on-- 7#a7 the number and total value of overpayments recovered or scheduled to be recovered by the ,social ,security ,administration during the previous fiscal year of benefits under title ,,ii and title ,,xvi1 respectively1 including the terms and conditions of repayment of such overpayments2 and 7#b7 the number and total value of overpayments waived by the ,social ,security ,administration during the previous fiscal year of benefits under title ,,ii and title ,,xvi1 respectively4 #hdf4 ,expedited examination of administrative law judges 7a7 ,in general ,notwithstanding any other provision of law1 the ,office of ,personnel ,management shall1 upon request of the ,commissioner of ,social ,security1 expeditiously administer a sufficient number of competitive examinations1 as determined by the ,commissioner1 for the purpose of identifying an adequate number of candidates to be appointed as ,administrative ,law ,judges under section #caje of title #e1 ,united ,states ,code4 ,the first such examination shall take place not later than ,april #a1 #bjaf and other examinations shall take place at such time or times requested by the ,commissioner1 but not later than ,december #ca1 #bjbb4 ,such examinations shall proceed even if one or more individuals who took a prior examination have appealed an adverse determination and one or more of such appeals have not concluded1 provided that-- 7#a7 the ,commissioner of ,social ,security has made a determination that delaying the examination poses a significant risk that an adequate number of ,administrative ,law ,judges will not be available to meet the need of the ,social ,security ,administration to reduce or prevent a backlog of cases awaiting a hearing2 7#b7 an individual whose appeal is pending is provided an option to continue their appeal or elects to take the new examination1 in which case the appeal is considered vacated2 and 7#c7 an individual who decides to continue his or her appeal and who ultimately prevails in the appeal shall receive expeditious consideration for hire by the ,office ,personnel ,management and the ,commissioner of ,social ,security4 7b7 ,payment of costs ,notwithstanding any other provision of law1 the ,commissioner of ,social ,security shall pay the full cost associated with each examination conducted pursuant to subsection 7a74 ,,ix ,temporary extension of public debt limit #ija4 ,temporary extension of public debt limit 7a7 ,in general ,section #caja7;b7 of title #ca1 ,united ,states ,code1 shall not apply for the period beginning on the date of the enactment of this ,act and ending on ,march #ae1 #bjag4 7b7 ,special rule relating to obligations issued during extension period ,effective ,march #af1 #bjag1 the limitation in effect under section #caja7;b7 of title #ca1 ,united ,states ,code1 shall be increased to the extent that-- 7#a7 the face amount of obligations issued under chapter #ca of such title and the face amount of obligations whose principal and interest are guaranteed by the ,united ,states ,government 7except guaranteed obligations held by the ,secretary of the ,treasury7 outstanding on ,march #af1 #bjag1 exceeds 7#b7 the face amount of such obligations outstanding on the date of the enactment of this ,act4 #ijb4 ,restoring congressional authority over the national debt 7a7 ,extension limited to necessary obligations ,an obligation shall not be taken into account under section #ija7;b77#a7 unless the issuance of such obligation was necessary to fund a commitment incurred pursuant to law by the ,federal ,government that required payment before ,march #af1 #bjag4 7b7 ,prohibition on creation of cash reserve during extension period ,the ,secretary of the ,treasury shall not issue obligations during the period specified in section #ija7;a7 for the purpose of increasing the cash balance above normal operating balances in anticipation of the expiration of such period4 ,x ,spectrum ,pipeline #ajja4 ,short title ,this title may be cited as the ,spectrum ,pipeline ,act of #bjae4 #ajjb4 ,definitions ,in this title3 7#a7 ,assistant ,secretary ,the term ,assistant ,secretary means the ,assistant ,secretary of ,commerce for ,communications and ,information4 7#b7 ,commission ,the term ,commission means the ,federal ,communications ,commission4 7#c7 ,federal entity ,the term ,federal entity has the meaning given such term in section #aac7l7 of the ,national ,telecommunications and ,information ,administration ,organization ,act 7#dg ,u4,s4,c4 #ibc7l774 7#d7 ,secretary ,the term ,secretary means the ,secretary of ,commerce4 #ajjc4 ,rule of construction ,each range of frequencies described in this title shall be construed to be inclusive of the upper and lower frequencies in the range4 #ajjd4 ,identification1 reallocation1 and auction of ,federal spectrum 7a7 ,identification of spectrum ,not later than ,january #a1 #bjbb1 the ,secretary shall submit to the ,president and to the ,commission a report identifying #cj megahertz of electromagnetic spectrum 7in bands of not less than #aj megahertz of contiguous frequencies7 below the frequency of #c gigahertz 7except for the spectrum between the frequencies of #afge megahertz and #afie megahertz7 for reallocation from ,federal use to non-,federal use or shared ,federal and non-,federal use1 or a combination thereof4 7b7 ,clearing of spectrum ,the ,president shall-- 7#a7 not later than ,january #a1 #bjbb1 begin the process of withdrawing or modifying the assignment to a ,federal ,government station of the electromagnetic spectrum identified under subsection 7a72 and 7#b7 not later than #cj days after completing the withdrawal or modification1 notify the ,commission that the withdrawal or modification is complete4 7c7 ,reallocation and ,auction 7#a7 ,in general ,the ,commission shall-- 7,a7 reallocate the electromagnetic spectrum identified under subsection 7a7 for non-,federal use or shared ,federal and non-,federal use1 or a combination thereof2 and 7,b7 notwithstanding paragraph 7#ae77;,a7 of section #cji7;j7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j771 not later than ,july #a1 #bjbd1 begin a system of competitive bidding under such section to grant new initial licenses for the use of such spectrum1 subject to flexible-use service rules4 7#b7 ,proceeds to cover #aaj percent of federal relocation or sharing costs ,nothing in paragraph 7#a7 shall be construed to relieve the ,commission from the requirements of section #cji7;j77#af77;,b7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#af77;,b774 #ajje4 ,additional uses of ,spectrum ,relocation ,fund 7a7 ,in general ,section #aah of the ,national ,telecommunications and ,information ,administration ,organization ,act 7#dg ,u4,s4,c4 #ibh7 is amended-- 7#a7 by redesignating subsection 7g7 as subsection 7i72 and 7#b7 by inserting after subsection 7f7 the following3 7g7 ,additional payments for research and development and planning activities 7#a7 ,amounts available ,notwithstanding subsections 7c7 through 7e7-- 7,a7 there are appropriated from the ,fund on the date of the enactment of the ,spectrum ,pipeline ,act of #bjae1 and available to the ,director of ,,omb for use in accordance with paragraph 7#b71 not more than #ejj1jjj1jjj from amounts in the ,fund on such date of enactment2 and 7,b7 there are appropriated from the ,fund after such date of enactment1 and available to the ,director of ,,omb for use in accordance with such paragraph1 not more than #aj percent of the amounts deposited in the ,fund after such date of enactment4 7#b7 ,use of amounts 7,a7 ,in general ,the ,director of ,,omb may use amounts made available under paragraph 7#a7 to make payments requested by ,federal entities for research and development1 engineering studies1 economic analyses1 activities with respect to systems1 or other planning activities intended to improve the efficiency and effectiveness of the spectrum use of ,federal entities in order to make available frequencies described in subparagraph 7,c7 for reallocation for non-,federal use or shared ,federal and non-,federal use1 or a combination thereof1 and for auction in accordance with such reallocation4 7,b7 ,systems that improve efficiency and effectiveness of ,federal spectrum use ,for purposes of a payment under subparagraph 7,a7 for activities with respect to systems that improve the efficiency and effectiveness of the spectrum use of ,federal entities1 such systems include the following3 7i7 ,systems that have increased functionality or that increase the ability of a ,federal entity to accommodate spectrum sharing with non-,federal entities4 7ii7 ,systems that consolidate functions or services that have been provided using separate systems4 7iii7 ,non-spectrum technology or systems4 7,c7 ,frequencies described ,the frequencies described in this subparagraph are1 with respect to a payment under subparagraph 7,a71 frequencies that-- 7i7 are assigned to a ,federal entity2 and 7ii7 at the time of the activities conducted with such payment1 are not identified for auction4 7,d7 ,conditions ,the ,director of ,,omb may not make a payment to a ,federal entity under subparagraph 7,a7-- 7i7 unless-- 7,i7 the ,federal entity has submitted to the ,technical ,panel established under section #aac7;h77#c7 a plan describing the activities that the ,federal entity will conduct with such payment2 7,,ii7 the ,technical ,panel has approved such plan under subparagraph 7,e72 and 7,,iii7 the ,director of ,,omb has submitted the plan approved under subparagraph 7,e7 to the congressional committees described in subsection 7d77#b77;,c72 and 7ii7 until #fj days have elapsed after submission of the plan under clause 7i77,,iii74 7,e7 ,review by ,technical ,panel 7i7 ,in general ,not later than #abj days after a ,federal entity submits a plan under subparagraph 7,d77i77,i7 to the ,technical ,panel established under section #aac7;h77#c71 the ,technical ,panel shall approve or disapprove such plan4 7ii7 ,criteria for review ,in considering whether to approve or disapprove a plan under this subparagraph1 the ,technical ,panel shall consider whether-- 7,i7 the activities that the ,federal entity will conduct with the payment will-- 7aa7 increase the probability of relocation from or sharing of ,federal spectrum2 7bb7 facilitate an auction intended to occur not later than #h years after the payment2 and 7cc7 increase the net expected auction proceeds in an amount not less than the time value of the amount of the payment2 and 7,,ii7 the transfer will leave sufficient amounts in the ,fund for the other purposes of the ,fund4 7h7 ,prioritization of payments ,in determining whether to make payments under subsections 7f7 and 7g71 the ,director of ,,omb shall1 to the extent practicable1 prioritize payments under subsection 7g74 4 7b7 ,administrative support for ,technical ,panel ,section #aac7;h77#c77;,c7 of the ,national ,telecommunications and ,information ,administration ,organization ,act 7#dg ,u4,s4,c4 #ibc7;h77#c77;,c77 is amended by striking this subsection and subsection 7i7 and inserting this subsection1 subsection 7i71 and section #aah7;g77#b77;,e74 7c7 ,eligible ,federal entities ,section #aac of the ,national ,telecommunications and ,information ,administration ,organization ,act 7#dg ,u4,s4,c4 #ibc7 is amended-- 7#a7 in subsection 7g7-- 7,a7 in paragraph 7#a7-- 7i7 by striking authorized to use a band of eligible frequencies described in paragraph 7#b7 and2 7ii7 by inserting eligible after auction of2 7iii7 by inserting eligible after reallocation of2 and 7,b7 in paragraph 7#c77;,a71 by striking previously assigned to such entity or the sharing of spectrum frequencies assigned to such entity and inserting or the sharing of spectrum frequencies2 and 7#b7 in subsection 7h77#a71 by striking authorized to use any such frequency4 #ajjf4 ,plans for auction of certain spectrum 7a7 ,reports to ,congress ,in accordance with each paragraph of subsection 7c71 the ,commission1 in coordination with the ,assistant ,secretary1 shall submit to the ,committee on ,energy and ,commerce of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation of the ,senate a report containing a proposed plan for the assignment of new licenses for non-,federal use of the spectrum identified under such paragraph1 including-- 7#a7 an assessment of the operations of ,federal entities that operate ,federal ,government stations authorized to use such spectrum2 7#b7 an estimated timeline for the competitive bidding process2 and 7#c7 a proposed plan for balance between unlicensed and licensed use4 7b7 ,information for assessment of ,federal entity operations ,the ,assistant ,secretary1 in coordination with the affected ,federal entities1 shall provide to the ,commission the necessary information to carry out subsection 7a77#a74 7c7 ,report deadlines2 identification of spectrum ,the ,commission shall submit reports under subsection 7a7 as follows3 7#a7 ,not later than ,january #a1 #bjbb1 for at least #ej megahertz of spectrum 7in bands of not less than #aj megahertz of contiguous frequencies7 below #f gigahertz1 to be identified by the ,commission1 in coordination with the ,assistant ,secretary1 from spectrum other than the spectrum identified under section #ajjd7;a74 7#b7 ,not later than ,january #a1 #bjbd1 for at least #ej megahertz of spectrum 7in bands of not less than #aj megahertz of contiguous frequencies7 below #f gigahertz1 to be identified by the ,commission1 in coordination with the ,assistant ,secretary1 from spectrum other than the spectrum identified under paragraph 7#a7 or section #ajjd7;a74 #ajjg4 ,,fcc auction authority ,section #cji7;j77#aa7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa77 is amended by inserting before the period at the end the following3 1 except that1 with respect to the electromagnetic spectrum identified under section #ajjd7;a7 of the ,spectrum ,pipeline ,act of #bjae1 such authority shall expire on ,september #cj1 #bjbe4 #ajjh4 ,reports to ,congress ,not later than #c years after the date of the enactment of this ,act1 the ,commission shall submit to ,congress-- 7#a7 a report containing an analysis of the results of the rules changes relating to the frequencies between #ceej megahertz and #cfej megahertz2 and 7#b7 a report containing an analysis of proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed1 and unlicensed services under such rules and identification of at least #a gigahertz between #f gigahertz and #eg ,g,hz for such use4 ,,xi ,revenue provisions related to tax compliance #aaja4 ,partnership audits and adjustments 7a7 ,repeal of ,,tefra partnership audit rules ,chapter #fc of the ,internal ,revenue ,code of #aihf is amended by striking subchapter ,c 7and by striking the item relating to such subchapter in the table of subchapters for such chapter74 7b7 ,repeal of electing large partnership rules 7#a7 ,in general ,subchapter ,k of chapter #a of such ,code is amended by striking part ,,iv 7and by striking the item relating to such part in the table of parts for such subchapter74 7#b7 ,assessment rules relating to electing large partnerships ,chapter #fc of such ,code is amended by striking subchapter ,d 7and by striking the item relating to such subchapter in the table of subchapters for such chapter74 7c7 ,partnership audit reform 7#a7 ,in general ,chapter #fc of such ,code1 as amended by the preceding provisions of this section1 is amended by inserting after subchapter ,b the following new subchapter3 ,c ,treatment of partnerships ,part ,i--,in general ,part ,,ii--,partnership adjustments ,part ,,iii--,procedure ,part ,,iv--,definitions and special rules ,i ,in general ,sec4 #fbba4 ,determination at partnership level4 ,sec4 #fbbb4 ,partner's return must be consistent with partnership return4 ,sec4 #fbbc4 ,designation of partnership representative4 #fbba4 ,determination at partnership level 7a7 ,in general ,any adjustment to items of income1 gain1 loss1 deduction1 or credit of a partnership for a partnership taxable year 7and any partner's distributive share thereof7 shall be determined1 any tax attributable thereto shall be assessed and collected1 and the applicability of any penalty1 addition to tax1 or additional amount which relates to an adjustment to any such item or share shall be determined1 at the partnership level pursuant to this subchapter4 7b7 ,election out for certain partnerships with #ajj or fewer partners1 etc 7#a7 ,in general ,this subchapter shall not apply with respect to any partnership for any taxable year if-- 7,a7 the partnership elects the application of this subsection for such taxable year1 7,b7 for such taxable year the partnership is required to furnish #ajj or fewer statements under section #fjca7;b7 with respect to its partners1 7,c7 each of the partners of such partnership is an individual1 a ,c corporation1 any foreign entity that would be treated as a ,c corporation were it domestic1 an ,s corporation1 or an estate of a deceased partner1 7,d7 the election-- 7i7 is made with a timely filed return for such taxable year1 and 7ii7 includes 7in the manner prescribed by the ,secretary7 a disclosure of the name and taxpayer identification number of each partner of such partnership1 and 7,e7 the partnership notifies each such partner of such election in the manner prescribed by the ,secretary4 7#b7 ,special rules relating to certain partners 7,a7 ,s corporation partners ,in the case of a partner that is an ,s corporation-- 7i7 the partnership shall only be treated as meeting the requirements of paragraph 7#a77;,c7 with respect to such partner if such partnership includes 7in the manner prescribed by the ,secretary7 a disclosure of the name and taxpayer identification number of each person with respect to whom such ,s corporation is required to furnish a statement under section #fjcg7;b7 for the taxable year of the ,s corporation ending with or within the partnership taxable year for which the application of this subsection is elected1 and 7ii7 the statements such ,s corporation is required to so furnish shall be treated as statements furnished by the partnership for purposes of paragraph 7#a77;,b74 7,b7 ,foreign partners ,for purposes of paragraph 7#a77;,d77ii71 the ,secretary may provide for alternative identification of any foreign partners4 7,c7 ,other partners ,the ,secretary may by regulation or other guidance prescribe rules similar to the rules of subparagraph 7,a7 with respect to any partners not described in such subparagraph or paragraph 7#a77;,c74 #fbbb4 ,partner's return must be consistent with partnership return 7a7 ,in general ,a partner shall1 on the partner's return1 treat each item of income1 gain1 loss1 deduction1 or credit attributable to a partnership in a manner which is consistent with the treatment of such income1 gain1 loss1 deduction1 or credit on the partnership return4 7b7 ,underpayment due to inconsistent treatment assessed as math error ,any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection 7a7 shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner's return4 ,paragraph 7#b7 of section #fbac7;b7 shall not apply to any assessment of an underpayment referred to in the preceding sentence4 7c7 ,exception for notification of inconsistent treatment 7#a7 ,in general ,in the case of any item referred to in subsection 7a71 if-- 7,a7 7i7 the partnership has filed a return but the partner's treatment on the partner's return is 7or may be7 inconsistent with the treatment of the item on the partnership return1 or 7ii7 the partnership has not filed a return1 and 7,b7 the partner files with the ,secretary a statement identifying the inconsistency1 subsections 7a7 and 7b7 shall not apply to such item4 7#b7 ,partner receiving incorrect information ,a partner shall be treated as having complied with subparagraph 7,b7 of paragraph 7#a7 with respect to an item if the partner-- 7,a7 demonstrates to the satisfaction of the ,secretary that the treatment of the item on the partner's return is consistent with the treatment of the item on the statement furnished to the partner by the partnership1 and 7,b7 elects to have this paragraph apply with respect to that item4 7d7 ,final decision on certain positions not binding on partnership ,any final decision with respect to an inconsistent position identified under subsection 7c7 in a proceeding to which the partnership is not a party shall not be binding on the partnership4 7e7 ,addition to tax for failure to comply with section ,for addition to tax in the case of a partner's disregard of the requirements of this section1 see part ,,ii of subchapter ,a of chapter #fh4 #fbbc4 ,partners bound by actions of partnership 7a7 ,designation of partnership representative ,each partnership shall designate 7in the manner prescribed by the ,secretary7 a partner 7or other person7 with a substantial presence in the ,united ,states as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter4 ,in any case in which such a designation is not in effect1 the ,secretary may select any person as the partnership representative4 7b7 ,binding effect ,a partnership and all partners of such partnership shall be bound-- 7#a7 by actions taken under this subchapter by the partnership1 and 7#b7 by any final decision in a proceeding brought under this subchapter with respect to the partnership4 ,,ii ,partnership adjustments ,sec4 #fbbe4 ,partnership adjustment by ,secretary4 ,sec4 #fbbf4 ,alternative to payment of imputed underpayment by partnership4 ,sec4 #fbbg4 ,administrative adjustment request by partnership4 #fbbe4 ,partnership adjustment by ,secretary 7a7 ,in general ,in the case of any adjustment by the ,secretary in the amount of any item of income1 gain1 loss1 deduction1 or credit of a partnership1 or any partner's distributive share thereof-- 7#a7 the partnership shall pay any imputed underpayment with respect to such adjustment in the adjustment year as provided in section #fbcb1 and 7#b7 any adjustment that does not result in an imputed underpayment shall be taken into account by the partnership in the adjustment year-- 7,a7 except as provided in subparagraph 7,b71 as a reduction in non-separately stated income or an increase in non-separately stated loss 7whichever is appropriate7 under section #gjb7;a77#h71 or 7,b7 in the case of an item of credit1 as a separately stated item4 7b7 ,determination of imputed underpayments ,for purposes of this subchapter-- 7#a7 ,in general ,except as provided in subsection 7c71 any imputed underpayment with respect to any partnership adjustment for any reviewed year shall be determined-- 7,a7 by netting all adjustments of items of income1 gain1 loss1 or deduction and multiplying such net amount by the highest rate of tax in effect for the reviewed year under section #a or #aa1 7,b7 by treating any net increase or decrease in loss under subparagraph 7,a7 as a decrease or increase1 respectively1 in income1 and 7,c7 by taking into account any adjustments to items of credit as an increase or decrease1 as the case may be1 in the amount determined under subparagraph 7,a74 7#b7 ,adjustments to distributive shares of partners not netted ,in the case of any adjustment which reallocates the distributive share of any item from one partner to another1 such adjustment shall be taken into account under paragraph 7#a7 by disregarding-- 7,a7 any decrease in any item of income or gain1 and 7,b7 any increase in any item of deduction1 loss1 or credit4 7c7 ,modification of imputed underpayments 7#a7 ,in general ,the ,secretary shall establish procedures under which the imputed underpayment amount may be modified consistent with the requirements of this subsection4 7#b7 ,amended returns of partners 7,a7 ,in general ,such procedures shall provide that if-- 7i7 one or more partners file returns 7notwithstanding section #feaa7 for the taxable year of the partners which includes the end of the reviewed year of the partnership1 7ii7 such returns take into account all adjustments under subsection 7a7 properly allocable to such partners 7and for any other taxable year with respect to which any tax attribute is affected by reason of such adjustments71 and 7iii7 payment of any tax due is included with such return1 then the imputed underpayment amount shall be determined without regard to the portion of the adjustments so taken into account4 7,b7 ,reallocation of distributive share ,in the case of any adjustment which reallocates the distributive share of any item from one partner to another1 paragraph 7#b7 shall apply only if returns are filed by all partners affected by such adjustment4 7#c7 ,tax-exempt partners ,such procedures shall provide for determining the imputed underpayment without regard to the portion thereof that the partnership demonstrates is allocable to a partner that would not owe tax by reason of its status as a tax-exempt entity 7as defined in section #afh7;h77#b774 7#d7 ,modification of applicable highest tax rates 7,a7 ,in general ,such procedures shall provide for taking into account a rate of tax lower than the rate of tax described in subsection 7b77#a77;,a7 with respect to any portion of the imputed underpayment that the partnership demonstrates is allocable to a partner which-- 7i7 in the case of ordinary income1 is a ,c corporation1 or 7ii7 in the case of a capital gain or qualified dividend1 is an individual4 ,in no event shall the lower rate determined under the preceding sentence be less than the highest rate in effect with respect to the income and taxpayer described in clause 7i7 or clause 7ii71 as the case may be4 ,for purposes of clause 7ii71 an ,s corporation shall be treated as an individual4 7,b7 ,portion of imputed underpayment to which lower rate applies 7i7 ,in general ,except as provided in clause 7ii71 the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph 7,a7 shall be determined by reference to the partners' distributive share of items to which the imputed underpayment relates4 7ii7 ,rule in case of varied treatment of items among partners ,if the imputed underpayment is attributable to the adjustment of more than #a item1 and any partner's distributive share of such items is not the same with respect to all such items1 then the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph 7,a7 shall be determined by reference to the amount which would have been the partner's distributive share of net gain or loss if the partnership had sold all of its assets at their fair market value as of the close of the reviewed year of the partnership4 7#e7 ,other procedures for modification of imputed underpayment ,the ,secretary may by regulations or guidance provide for additional procedures to modify imputed underpayment amounts on the basis of such other factors as the ,secretary determines are necessary or appropriate to carry out the purposes of this subsection4 7#f7 ,year and day for submission to ,secretary ,anything required to be submitted pursuant to paragraph 7#a7 shall be submitted to the ,secretary not later than the close of the #bgj-;day period beginning on the date on which the notice of a proposed partnership adjustment is mailed under section #fbca unless such period is extended with the consent of the ,secretary4 7#g7 ,decision of ,secretary ,any modification of the imputed underpayment amount under this subsection shall be made only upon approval of such modification by the ,secretary4 7d7 ,definitions ,for purposes of this subchapter-- 7#a7 ,reviewed year ,the term reviewed year means the partnership taxable year to which the item being adjusted relates4 7#b7 ,adjustment year ,the term adjustment year means the partnership taxable year in which-- 7,a7 in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section #fbcd1 such decision becomes final1 7,b7 in the case of an administrative adjustment request under section #fbbg1 such administrative adjustment request is made1 or 7,c7 in any other case1 notice of the final partnership adjustment is mailed under section #fbca4 #fbbf4 ,alternative to payment of imputed underpayment by partnership 7a7 ,in general ,if the partnership-- 7#a7 not later than #de days after the date of the notice of final partnership adjustment1 elects the application of this section with respect to an imputed underpayment1 and 7#b7 at such time and in such manner as the ,secretary may provide1 furnishes to each partner of the partnership for the reviewed year and to the ,secretary a statement of the partner's share of any adjustment to income1 gain1 loss1 deduction1 or credit 7as determined in the notice of final partnership adjustment71 section #fbbe shall not apply with respect to such underpayment and each such partner shall take such adjustment into account as provided in subsection 7b74 ,the election under paragraph 7#a7 shall be made in such manner as the ,secretary may provide and1 once made1 shall be revocable only with the consent of the ,secretary4 7b7 ,adjustments taken into account by partner 7#a7 ,tax imposed in year of statement ,each partner's tax imposed by chapter #a for the taxable year which includes the date the statement was furnished under subsection 7a7 shall be increased by the aggregate of the adjustment amounts determined under paragraph 7#b7 for the taxable years referred to therein4 7#b7 ,adjustment amounts ,the adjustment amounts determined under this paragraph are-- 7,a7 in the case of the taxable year of the partner which includes the end of the reviewed year1 the amount by which the tax imposed under chapter #a would increase if the partner's share of the adjustments described in subsection 7a7 were taken into account for such taxable year1 plus 7,b7 in the case of any taxable year after the taxable year referred to in subparagraph 7,a7 and before the taxable year referred to in paragraph 7#a71 the amount by which the tax imposed under chapter #a would increase by reason of the adjustment to tax attributes under paragraph 7#c74 7#c7 ,adjustment of tax attributes ,any tax attribute which would have been affected if the adjustments described in subsection 7a7 were taken into account for the taxable year referred to in paragraph 7#b77;,a7 shall-- 7,a7 in the case of any taxable year referred to in paragraph 7#b77;,b71 be appropriately adjusted for purposes of applying such paragraph1 and 7,b7 in the case of any subsequent taxable year1 be appropriately adjusted4 7c7 ,penalties and interest 7#a7 ,penalties ,notwithstanding subsections 7a7 and 7b71 any penalties1 additions to tax1 or additional amount shall be determined as provided under section #fbba and the partners of the partnership for the reviewed year shall be liable for any such penalty1 addition to tax1 or additional amount4 7#b7 ,interest ,in the case of an imputed underpayment with respect to which the application of this section is elected1 interest shall be determined-- 7,a7 at the partner level1 7,b7 from the due date of the return for the taxable year to which the increase is attributable 7determined by taking into account any increases attributable to a change in tax attributes for a taxable year under subsection 7b77#b771 and 7,c7 at the underpayment rate under section #ffba7;a77#b71 determined by substituting #e percentage points for #c percentage points in subparagraph 7,b7 thereof4 #fbbg4 ,administrative adjustment request by partnership 7a7 ,in general ,a partnership may file a request for an administrative adjustment in the amount of one or more items of income1 gain1 loss1 deduction1 or credit of the partnership for any partnership taxable year4 7b7 ,adjustment ,any such adjustment under subsection 7a7 shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is made-- 7#a7 by the partnership under rules similar to the rules of section #fbbe 7other than paragraphs 7#b71 7#f7 and 7#g7 of subsection 7c7 thereof7 for the partnership taxable year in which the administrative adjustment request is made1 or 7#b7 by the partnership and partners under rules similar to the rules of section #fbbf 7determined without regard to the substitution described in subsection 7c77#b77;,c7 thereof74 ,in the case of an adjustment that would not result in an imputed underpayment1 paragraph 7#a7 shall not apply and paragraph 7#b7 shall apply with appropriate adjustments4 7c7 ,period of limitations ,a partnership may not file such a request more than #c years after the later of-- 7#a7 the date on which the partnership return for such year is filed1 or 7#b7 the last day for filing the partnership return for such year 7determined without regard to extensions74 ,in no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section #fbca4 #a ,procedure ,sec4 #fbca4 ,notice of proceedings and adjustment4 ,sec4 #fbcb4 ,assessment1 collection1 and payment4 ,sec4 #fbcc4 ,interest and penalties4 ,sec4 #fbcd4 ,judicial review of partnership adjustment4 ,sec4 #fbce4 ,period of limitations on making adjustments4 #fbca4 ,notice of proceedings and adjustment 7a7 ,in general ,the ,secretary shall mail to the partnership and the partnership representative-- 7#a7 notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any item of income1 gain1 loss1 deduction1 or credit of a partnership for a partnership taxable year1 or any partner's distributive share thereof1 7#b7 notice of any proposed partnership adjustment resulting from such proceeding1 and 7#c7 notice of any final partnership adjustment resulting from such proceeding4 ,any notice of a final partnership adjustment shall not be mailed earlier than #bgj days after the date on which the notice of the proposed partnership adjustment is mailed4 ,such notices shall be sufficient if mailed to the last known address of the partnership representative or the partnership 7even if the partnership has terminated its existence74 ,the first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section #fbbg4 7b7 ,further notices restricted ,if the ,secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section #fbcd with respect to such notice1 in the absence of a showing of fraud1 malfeasance1 or misrepresentation of a material fact1 the ,secretary shall not mail another such notice to such partnership with respect to such taxable year4 7c7 ,authority to rescind notice with partnership consent ,the ,secretary may1 with the consent of the partnership1 rescind any notice of a partnership adjustment mailed to such partnership4 ,any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter1 and the taxpayer shall have no right to bring a proceeding under section #fbcd with respect to such notice4 #fbcb4 ,assessment1 collection1 and payment 7a7 ,in general ,any imputed underpayment shall be assessed and collected in the same manner as if it were a tax imposed for the adjustment year by subtitle ,a1 except that in the case of an administrative adjustment request to which section #fbbg7;b77#a7 applies1 the underpayment shall be paid when the request is filed4 7b7 ,limitation on assessment ,except as otherwise provided in this chapter1 no assessment of a deficiency may be made 7and no levy or proceeding in any court for the collection of any amount resulting from such adjustment may be made1 begun or prosecuted7 before-- 7#a7 the close of the #ijth day after the day on which a notice of a final partnership adjustment was mailed1 and 7#b7 if a petition is filed under section #fbcd with respect to such notice1 the decision of the court has become final4 7c7 ,premature action may be enjoined ,notwithstanding section #gdba7;a71 any action which violates subsection 7b7 may be enjoined in the proper court1 including the ,tax ,court4 ,the ,tax ,court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section #fbcd and then only in respect of the adjustments that are the subject of such petition4 7d7 ,exceptions to restrictions on adjustments 7#a7 ,adjustments arising out of math or clerical errors 7,a7 ,in general ,if the partnership is notified that1 on account of a mathematical or clerical error appearing on the partnership return1 an adjustment to a item is required1 rules similar to the rules of paragraphs 7#a7 and 7#b7 of section #fbac7;b7 shall apply to such adjustment4 7,b7 ,special rule ,if a partnership is a partner in another partnership1 any adjustment on account of such partnership's failure to comply with the requirements of section #fbbb7;a7 with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph 7,a71 except that paragraph 7#b7 of section #fbac7;b7 shall not apply to such adjustment4 7#b7 ,partnership may waive restrictions ,the partnership may at any time 7whether or not any notice of partnership adjustment has been issued71 by a signed notice in writing filed with the ,secretary1 waive the restrictions provided in subsection 7b7 on the making of any partnership adjustment4 7e7 ,limit where no proceeding begun ,if no proceeding under section #fbcd is begun with respect to any notice of a final partnership adjustment during the #ij-;day period described in subsection 7b7 thereof1 the amount for which the partnership is liable under section #fbbe shall not exceed the amount determined in accordance with such notice4 #fbcc4 ,interest and penalties 7a7 ,interest and penalties determined from reviewed year 7#a7 ,in general ,except to the extent provided in section #fbbf7;c71 in the case of a partnership adjustment for a reviewed year-- 7,a7 interest shall be computed under paragraph 7#b71 and 7,b7 the partnership shall be liable for any penalty1 addition to tax1 or additional amount as provided in paragraph 7#c74 7#b7 ,determination of amount of interest ,the interest computed under this paragraph with respect to any partnership adjustment is the interest which would be determined under chapter #fg for the period beginning on the day after the return due date for the reviewed year and ending on the return due date for the adjustment year 7or1 if earlier1 the date payment of the imputed underpayment is made74 ,proper adjustments in the amount determined under the preceding sentence shall be made for adjustments required for partnership taxable years after the reviewed year and before the adjustment year by reason of such partnership adjustment4 7#c7 ,penalties ,any penalty1 addition to tax1 or additional amount shall be determined at the partnership level as if such partnership had been an individual subject to tax under chapter #a for the reviewed year and the imputed underpayment were an actual underpayment 7or understatement7 for such year4 7b7 ,interest and penalties with respect to adjustment year return 7#a7 ,in general ,in the case of any failure to pay an imputed underpayment on the date prescribed therefor1 the partnership shall be liable-- 7,a7 for interest as determined under paragraph 7#b71 and 7,b7 for any penalty1 addition to tax1 or additional amount as determined under paragraph 7#c74 7#b7 ,interest ,interest determined under this paragraph is the interest that would be determined by treating the imputed underpayment as an underpayment of tax imposed in the adjustment year4 7#c7 ,penalties ,penalties1 additions to tax1 or additional amounts determined under this paragraph are the penalties1 additions to tax1 or additional amounts that would be determined-- 7,a7 by applying section #ffea7;a77#b7 to such failure to pay1 and 7,b7 by treating the imputed underpayment as an underpayment of tax for purposes of part ,,ii of subchapter ,a of chapter #fh4 #fbcd4 ,judicial review of partnership adjustment 7a7 ,in general ,within #ij days after the date on which a notice of a final partnership adjustment is mailed under section #fbca with respect to any partnership taxable year1 the partnership may file a petition for a readjustment for such taxable year with-- 7#a7 the ,tax ,court1 7#b7 the district court of the ,united ,states for the district in which the partnership's principal place of business is located1 or 7#c7 the ,claims ,court4 7b7 ,jurisdictional requirement for bringing action in district court or ,claims ,court 7#a7 ,in general ,a readjustment petition under this section may be filed in a district court of the ,united ,states or the ,claims ,court only if the partnership filing the petition deposits with the ,secretary1 on or before the date the petition is filed1 the amount of the imputed underpayment 7as of the date of the filing of the petition7 if the partnership adjustment was made as provided by the notice of final partnership adjustment4 ,the court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected4 7#b7 ,interest payable ,any amount deposited under paragraph 7#a71 while deposited1 shall not be treated as a payment of tax for purposes of this title 7other than chapter #fg74 7c7 ,scope of judicial review ,a court with which a petition is filed in accordance with this section shall have jurisdiction to determine all items of income1 gain1 loss1 deduction1 or credit of the partnership for the partnership taxable year to which the notice of final partnership adjustment relates1 the proper allocation of such items among the partners1 and the applicability of any penalty1 addition to tax1 or additional amount for which the partnership may be liable under this subchapter4 7d7 ,determination of court reviewable ,any determination by a court under this section shall have the force and effect of a decision of the ,tax ,court or a final judgment or decree of the district court or the ,claims ,court1 as the case may be1 and shall be reviewable as such4 ,the date of any such determination shall be treated as being the date of the court's order entering the decision4 7e7 ,effect of decision dismissing action ,if an action brought under this section is dismissed other than by reason of a rescission under section #fbca7;c71 the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct1 and an appropriate order shall be entered in the records of the court4 #fbce4 ,period of limitations on making adjustments 7a7 ,in general ,except as otherwise provided in this section1 no adjustment under this subpart for any partnership taxable year may be made after the later of-- 7#a7 the date which is #c years after the latest of-- 7,a7 the date on which the partnership return for such taxable year was filed1 7,b7 the return due date for the taxable year1 or 7,c7 the date on which the partnership filed an administrative adjustment request with respect to such year under section #fbbg1 or 7#b7 in the case of any modification of an imputed underpayment under section #fbbe7;c71 the date that is #bgj days 7plus the number of days of any extension consented to by the ,secretary under paragraph 7#d7 thereof7 after the date on which everything required to be submitted to the ,secretary pursuant to such section is so submitted1 or 7#c7 in the case of any notice of a proposed partnership adjustment under section #fbca7;a77#b71 the date that is #bgj days after the date of such notice4 7b7 ,extension by agreement ,the period described in subsection 7a7 7including an extension period under this subsection7 may be extended by an agreement entered into by the ,secretary and the partnership before the expiration of such period4 7c7 ,special rule in case of fraud1 etc 7#a7 ,false return ,in the case of a false or fraudulent partnership return with intent to evade tax1 the adjustment may be made at any time4 7#b7 ,substantial omission of income ,if any partnership omits from gross income an amount properly includible therein and such amount is described in section #feja7;e77#a77;,a71 subsection 7a7 shall be applied by substituting #f years for #c years4 7#c7 ,no return ,in the case of a failure by a partnership to file a return for any taxable year1 the adjustment may be made at any time4 7#d7 ,return filed by ,secretary ,for purposes of this section1 a return executed by the ,secretary under subsection 7b7 of section #fjbj on behalf of the partnership shall not be treated as a return of the partnership4 7d7 ,suspension when ,secretary mails notice of adjustment ,if notice of a final partnership adjustment with respect to any taxable year is mailed under section #fbca1 the running of the period specified in subsection 7a7 7as modified by the other provisions of this section7 shall be suspended-- 7#a7 for the period during which an action may be brought under section #fbcd 7and1 if a petition is filed under such section with respect to such notice1 until the decision of the court becomes final71 and 7#b7 for #a year thereafter4 #b ,definitions and special rules ,sec4 #fbda4 ,definitions and special rules4 #fbda4 ,definitions and special rules ,for purposes of this subchapter-- 7#a7 ,partnership ,the term partnership means any partnership required to file a return under section #fjca7;a74 7#b7 ,partnership adjustment ,the term partnership adjustment means any adjustment in the amount of any item of income1 gain1 loss1 deduction1 or credit of a partnership1 or any partner's distributive share thereof4 7#c7 ,return due date ,the term return due date means1 with respect to the taxable year1 the date prescribed for filing the partnership return for such taxable year 7determined without regard to extensions74 7#d7 ,payments nondeductible ,no deduction shall be allowed under subtitle ,a for any payment required to be made by a partnership under this subchapter4 7#e7 ,partnerships having principal place of business outside ,united ,states ,for purposes of sections #fbcd1 a principal place of business located outside the ,united ,states shall be treated as located in the ,district of ,columbia4 7#f7 ,partnerships in cases under title #aa of ,united ,states ,code 7,a7 ,suspension of period of limitations on making adjustment1 assessment1 or collection ,the running of any period of limitations provided in this subchapter on making a partnership adjustment 7or provided by section #feja or #fejb on the assessment or collection of any imputed underpayment determined under this subchapter7 shall1 in a case under title #aa of the ,united ,states ,code1 be suspended during the period during which the ,secretary is prohibited by reason of such case from making the adjustment 7or assessment or collection7 and-- 7i7 for adjustment or assessment1 #fj days thereafter1 and 7ii7 for collection1 #f months thereafter4 ,a rule similar to the rule of section #fbac7;f77#b7 shall apply for purposes of section #fbcb7;b74 7,b7 ,suspension of period of limitation for filing for judicial review ,the running of the period specified in section #fbcd shall1 in a case under title #aa of the ,united ,states ,code1 be suspended during the period during which the partnership is prohibited by reason of such case from filing a petition under section #fbcd and for #fj days thereafter4 7#g7 ,treatment where partnership ceases to exist ,if a partnership ceases to exist before a partnership adjustment under this subchapter takes effect1 such adjustment shall be taken into account by the former partners of such partnership under regulations prescribed by the ,secretary4 7#h7 ,extension to entities filing partnership return ,if a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership 7or that there is no entity7 for such year1 then1 to the extent provided in regulations1 the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity4 4 7#b7 ,clerical amendment ,the table of subchapters for chapter #fc of the ,internal ,revenue ,code of #aihf1 as amended by the preceding provisions of this section1 is amended by inserting after the item relating to subchapter ,b the following new item3 ,subchapter ,c4 ,treatment of partnerships4 4 7d7 ,binding nature of partnership adjustment proceedings ,section #fccj7;c77#d7 of such ,code is amended by striking or at the end of subparagraph 7,a71 by striking the period at the end of subparagraph 7,b7 and inserting 2 or1 and by inserting after subparagraph 7,b7 the following new subparagraph3 7,c7 a final determination has been made with respect to such issue in a proceeding brought under subchapter ,c of chapter #fc4 4 7e7 ,restriction on authority to amend partner information statements ,section #fjca7;b7 of such ,code is amended by adding at the end the following3 ,except as provided in the procedures under section #fbbe7;c71 with respect to statements under section #fbbf1 or as otherwise provided by the ,secretary1 information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection 7a7 to which such information relates44 7f7 ,conforming amendments 7#a7 ,section #fjca7;b7 of such ,code is amended by striking the last sentence4 7#b7 ,section #fdbb of such ,code is amended by striking paragraph 7#ab74 7#c7 ,section #feja7n7 of such ,code is amended by striking paragraphs 7#b7 and 7#c7 and by striking ,cross references and all that follows through ,for period of limitations and inserting ,cross reference4--,for period of limitations4 7#d7 ,section #fejc7;a77#a7 of such ,code is amended by striking 7or section #fbbi and all that follows through of section #fbcj7;a774 7#e7 ,section #fejd of such ,code is amended by striking paragraph 7#aa74 7#f7 ,section #feaa of such ,code is amended by striking subsection 7g74 7#g7 ,section #feab7;b77#c7 of such ,code is amended by striking the second sentence4 7#h7 ,section #feae of such ,code is amended by striking paragraph 7#f74 7#i7 ,section #ffja7;c7 of such ,code is amended by striking the last sentence4 7#aj7 ,section #gdba7;a7 of such ,code is amended by striking #fbbe7;b71 #fbdf7;b7 and inserting #fbcb7;c74 7#aa7 ,section #gdbb of such ,code is amended by striking subsection 7h74 7#ab7 ,section #gdei7;c7 of such ,code is amended by striking section #fbbf and all that follows through or #fbeb and inserting section #fbcd4 7#ac7 ,section #gdhb7;b77#a7 of such ,code is amended-- 7,a7 in subparagraph 7,e71 by striking section #fbbf1 #fbbh1 #fbdg1 or #fbeb and inserting section #fbcd1 7,b7 by striking subparagraph 7,f71 by striking or at the end of subparagraph 7,e7 and inserting a period1 and by inserting or at the end of subparagraph 7,d71 and 7,c7 in the last sentence1 by striking section #fbbf1 #fbbh7;a71 or #fbcd7;c7 and inserting section #fbcd4 7#ad7 ,section #gdhe7;b7 of such ,code is amended by striking section #fbbf1 #fbbh7;a71 #fbdg1 or #fbeb and inserting section #fbcd4 7g7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to returns filed for partnership taxable years beginning after ,december #ca1 #bjag4 7#b7 ,administrative adjustment requests ,in the case of administrative adjustment request under section #fbbg of such ,code1 the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after ,december #ca1 #bjag4 7#c7 ,adjusted partners statements ,in the case of a partnership electing the application of section #fbbf of such ,code1 the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after ,december #ca1 #bjag4 7#d7 ,election ,a partnership may elect 7at such time and in such form and manner as the ,secretary of the ,treasury may prescribe7 for the amendments made by this section 7other than the election under section #fbba7;b7 of such ,code 7as added by this ,act77 to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this ,act and before ,january #a1 #bjah4 #aajb4 ,partnership interests created by gift 7a7 ,in general ,section #gfa7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 ,in the case of a capital interest in a partnership in which capital is a material income-producing factor1 whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person44 7b7 ,conforming amendments ,section #gjd7;e7 of such ,code is amended-- 7#a7 by striking paragraph 7#a7 and by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#a7 and 7#b71 respectively1 7#b7 by striking this section in paragraph 7#b7 7as so redesignated7 and inserting this subsection1 and 7#c7 by striking ,family partnerships in the heading and inserting ,partnership interests created by gift4 7c7 ,effective date ,the amendments made by this section shall apply to partnership taxable years beginning after ,december #ca1 #bjae4 ,,xii ,designation of ,small ,house ,rotunda #abja4 ,designating small ,house rotunda as ,freedom ,foyer ,the first floor of the area of the ,house of ,representatives wing of the ,united ,states ,capitol known as the small ,house rotunda is designated the ,freedom ,foyer4 ,clerk4