#aad? ,,congress #a/ ,session ,9 ! ,h\se ( ,repres5tatives1 ,u4 ,s41 ,octob] #bh1 #bjae ,,h\se ,,am5dm5t ,,to ,,s5ate ,,am5dm5t3 ,t ! ,h\se agree to ! am5dm5t ( ! ,s5ate to ! bill 7,h4,r4 #acad7 entitl$ ,an ,act to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = a "r to an adm9i/rative appeal relat+ to adv]se det]m9ations ( tax-exempt /atus ( c]ta9 organizations41 ) ! foll[+ ,9 lieu ( ! matt] propos$ to be ins]t$ by ! am5dm5t ( ! ,s5ate1 ins]t ! foll[+3 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,bip>tisan ,budget ,act ( #bjae4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,title ,i--,budget en=cem5t ,sec4 #aja4 ,am5dm5ts to ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe4 ,sec4 #ajb4 ,au?ority = fiscal ye> #bjag budget resolution 9 ! ,s5ate4 ,title ,,ii--,agriculture ,sec4 #bja4 ,/&>d ,re9surance ,agreem5t4 ,title ,,iii--,comm]ce ,sec4 #cja4 ,debt collection improvem5ts4 ,title ,,iv--,/rategic ,petroleum ,res]ve ,sec4 #dja4 ,/rategic ,petroleum ,res]ve te/ drawd[n & sale notification & def9ition *ange4 ,sec4 #djb4 ,/rategic ,petroleum ,res]ve mission read9ess optimization4 ,sec4 #djc4 ,/rategic ,petroleum ,res]ve drawd[n & sale4 ,sec4 #djd4 ,en]gy ,security & ,infra/ructure ,mod]nization ,fund4 ,title ,v--,p5sions ,sec4 #eja4 ,s+le employ] plan annual premium rates4 ,sec4 #ejb4 ,p5sion ,paym5t ,accel]ation4 ,sec4 #ejc4 ,mortality tables4 ,sec4 #ejd4 ,ext5sion ( curr5t fund+ /abilization p]c5tages to #bjah1 #bjai1 & #bjbj4 ,title ,,vi--,heal? ,c>e ,sec4 #fja4 ,ma9ta9+ #bjaf ,m$ic>e "p ,b premium & d$uctible levels consi/5t ) actu>ially fair rates4 ,sec4 #fjb4 ,apply+ ! ,m$icaid additional rebate requirem5t to g5]ic drugs4 ,sec4 #fjc4 ,treatm5t ( (f-campus outpati5t dep>tm5ts ( a provid]4 ,sec4 #fjd4 ,repeal ( automatic enrollm5t requirem5t4 ,title ,,vii--,judici>y ,sec4 #gja4 ,civil monet>y p5alty inflation adju/m5ts4 ,sec4 #gjb4 ,crime ,victims ,fund4 ,sec4 #gjc4 ,assets ,=feiture ,fund4 ,title ,,viii--,social ,security ,sec4 #hja4 ,%ort title4 ,subtitle ,a--,ensur+ ,correct ,paym5ts & ,r$uc+ ,fraud ,sec4 #haa4 ,expansion ( coop]ative disability inve/igations units4 ,sec4 #hab4 ,exclusion ( c]ta9 m$ical s\rces ( evid5ce4 ,sec4 #hac4 ,new & /rong] p5alties4 ,sec4 #had4 ,ref]5ces to ,social ,security & ,m$ic>e 9 electronic communications4 ,sec4 #hae4 ,*ange to cap adju/m5t au?ority4 ,subtitle ,b--,promot+ ,opportunity = ,disability ,b5efici>ies ,sec4 #hba4 ,tempor>y reau?orization ( disability insurance demon/ration project au?ority4 ,sec4 #hbb4 ,modification ( demon/ration project au?ority4 ,sec4 #hbc4 ,promot+ opportunity demon/ration project4 ,sec4 #hbd4 ,use ( electronic payroll data to improve program adm9i/ration4 ,sec4 #hbe4 ,treatm5t ( e>n+s d]iv$ f s]vices4 ,sec4 #hbf4 ,electronic report+ ( e>n+s4 ,subtitle ,c--,protect+ ,social ,security ,b5efits ,sec4 #hca4 ,closure ( un9t5d$ loopholes4 ,sec4 #hcb4 ,requirem5t = m$ical review4 ,sec4 #hcc4 ,reallocation ( payroll tax rev5ue4 ,sec4 #hcd4 ,access to f9ancial in=mation = waiv]s & adju/m5ts ( recov]y4 ,subtitle ,d--,reliev+ ,adm9i/rative ,burd5s & ,miscellane\s ,provisions ,sec4 #hda4 ,int]ag5cy coord9ation to improve program adm9i/ration4 ,sec4 #hdb4 ,elim9ation ( qu9qu5nial det]m9ations relat+ to wage cr$its = milit>y s]vice prior to #aieg4 ,sec4 #hdc4 ,c]tification ( b5efits payable to a divorc$ sp\se ( a railroad work] to ! ,railroad ,retirem5t ,bo>d4 ,sec4 #hdd4 ,te*nical am5dm5ts to elim9ate obsolete provisions4 ,sec4 #hde4 ,report+ requirem5ts to ,congress4 ,sec4 #hdf4 ,exp$it$ exam9ation ( adm9i/rative law judges4 ,title ,,ix--,tempor>y ext5sion ( public debt limit ,sec4 #ija4 ,tempor>y ext5sion ( public debt limit4 ,sec4 #ijb4 ,re/or+ congressional au?ority ov] ! national debt4 ,title ,x--,spectrum ,pipel9e ,sec4 #ajja4 ,%ort title4 ,sec4 #ajjb4 ,def9itions4 ,sec4 #ajjc4 ,rule ( con/ruction4 ,sec4 #ajjd4 ,id5tification1 reallocation1 & auction ( ,f$]al spectrum4 ,sec4 #ajje4 ,additional uses ( ,spectrum ,relocation ,fund4 ,sec4 #ajjf4 ,plans = auction ( c]ta9 spectrum4 ,sec4 #ajjg4 ,,fcc auction au?ority4 ,sec4 #ajjh4 ,reports to ,congress4 ,title ,,xi--,rev5ue provisions relat$ to tax compliance ,sec4 #aaja4 ,p>tn]%ip audits & adju/m5ts4 ,sec4 #aajb4 ,p>tn]%ip int]e/s creat$ by gift4 ,title ,,xii--,designation ( ,small ,h\se ,rotunda ,sec4 #abja4 ,designat+ small ,h\se rotunda z ,fre$om ,foy]4 ,i ,budget en=cem5t #aja4 ,am5dm5ts to ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7a7 ,revis$ discretion>y sp5d+ limits ,section #bea7;c7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija7;c77 is am5d$ by /rik+ p>agraphs 7#c7 & 7#d7 & ins]t+ ! foll[+3 7#c7 = fiscal ye> #bjaf-- 7,a7 = ! revis$ security category1 #edh1jia1jjj1jjj 9 new budget au?ority2 & 7,b7 = ! revis$ nonsecurity category #eah1dia1jjj1jjj 9 new budget au?ority2 7#d7 = fiscal ye> #bjag-- 7,a7 = ! revis$ security category1 #eea1jfh1jjj1jjj 9 new budget au?ority2 & 7,b7 = ! revis$ nonsecurity category1 #eah1eca1jjj1jjj 9 new budget au?ority2 4 7b7 ,direct sp5d+ adju/m5ts = fiscal ye>s #bjaf & #bjag ,section #bea;,a ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija;a71 is am5d$-- 7#a7 9 p>agraph 7#e77;,b71 by /rik+ p>agraph 7#aj7 & ins]t+ p>agraphs 7#aj7 & 7#aa72 & 7#b7 by add+ at ! end ! foll[+3 7#aa7 ,implem5t+ direct sp5d+ r$uctions = fiscal ye>s #bjaf & #bjag 7,a7 ,,omb %all make ! calculations necess>y to implem5t ! direct sp5d+ r$uctions calculat$ pursuant to p>agraphs 7#c7 & 7#d7 )\t reg>d to ! am5dm5t made to section #bea7;c7 revis+ ! discretion>y sp5d+ limits = fiscal ye>s #bjaf & #bjag by ! ,bip>tisan ,budget ,act ( #bjae4 7,b7 ,p>agraph 7#e77;,b7 %all n be implem5t$ = fiscal ye>s #bjaf & #bjag4 4 7c7 ,ext5sion ( direct sp5d+ r$uctions = fiscal ye> #bjbe ,section #bea;,a7#f7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija;a7#f77 is am5d$-- 7#a7 9 subp>agraph 7,b71 9 ! matt] prec$+ clause 7i71 by /rik+ & = fiscal ye> #bjbd & by ins]t+ = fiscal ye> #bjbd1 & = fiscal ye> #bjbe2 7#b7 by /rik+ subp>agraph 7,c7 & r$esignat+ subp>agraph 7,d7 z subp>agraph 7,c72 & 7#c7 9 subp>agraph 7,c7 7z s r$esignat$71 by /rik+ fiscal ye> #bjbd & ins]t+ fiscal ye> #bjbe4 7d7 ,ov]seas cont+5cy op]ations am\nts ,9 fiscal ye>s #bjaf & #bjag1 ! adju/m5ts "u section #bea7;b77#b77;,a7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,a77 = ,ov]seas ,cont+5cy ,op]ations_/,global ,w> on ,t]rorism appropriations w be z foll[s3 7#a7 ,= budget function #aej-- 7,a7 = fiscal ye> #bjaf1 #ad1hie1jjj1jjj2 & 7,b7 = fiscal ye> #bjag1 #ad1hie1jjj1jjj4 7#b7 ,= budget function #jej-- 7,a7 = fiscal ye> #bjaf1 #eh1gih1jjj1jjj2 & 7,b7 = fiscal ye> #bjag1 #eh1gih1jjj1jjj4 ,?is subsection %all n affect ! applicability ( section #bea7;b77#b77;,a7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe4 #ajb4 ,au?ority = fiscal ye> #bjag budget resolution 9 ! ,s5ate 7a7 ,fiscal ye> #bjag ,= ! purpose ( en=c+ ! ,congressional ,budget ,act ( #aigd1 aft] ,april #ae1 #bjaf1 & en=c+ budget>y po9ts ( ord] 9 prior concurr5t resolutions on ! budget1 ! allocations1 aggregates1 & levels provid$ = 9 subsection 7b7 %all apply 9 ! ,s5ate 9 ! same mann] z = a concurr5t resolution on ! budget = fiscal ye> #bjag ) appropriate budget>y levels = fiscal ye>s #bjah ?r\gh #bjbf4 7b7 ,committee allocations1 aggregates1 & levels ,aft] ,april #ae1 #bjaf1 b n lat] ?an ,may #ae1 #bjaf1 ! ,*airman ( ! ,committee on ! ,budget ( ! ,s5ate %all file-- 7#a7 = ! ,committee on ,appropriations1 committee allocations = fiscal ye> #bjag consi/5t ) discretion>y sp5d+ limits set =? 9 section #bea7;c77#d7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe1 z am5d$ by ?is ,act1 = ! purpose ( en=c+ section #cjb ( ! ,congressional ,budget ,act ( #aigd2 7#b7 = all committees o!r ?an ! ,committee on ,appropriations1 committee allocations = fiscal ye>s #bjag1 #bjag ?r\gh #bjba1 & #bjag ?r\gh #bjbf consi/5t ) ! mo/ rec5t basel9e ( ! ,congressional ,budget ,(fice1 z adju/$ = ! budget>y effects ( any provision ( law enact$ dur+ ! p]iod beg9n+ on ! date su* basel9e is issu$ & end+ on ! date ( submission ( su* /atem5t1 = ! purpose ( en=c+ section #cjb ( ! ,congressional ,budget ,act ( #aigd2 7#c7 aggregate sp5d+ levels = fiscal ye> #bjag 9 accordance ) ! allocations e/abli%$ "u p>agraphs 7#a7 & 7#b71 = ! purpose ( en=c+ section #caa ( ! ,congressional ,budget ,act ( #aigd2 7#d7 aggregate rev5ue levels = fiscal ye>s #bjag1 #bjag ?r\gh #bjba1 & #bjag ?r\gh #bjbf consi/5t ) ! mo/ rec5t basel9e ( ! ,congressional ,budget ,(fice1 z adju/$ = ! budget>y effects ( any provision ( law enact$ dur+ ! p]iod beg9n+ on ! date su* basel9e is issu$ & end+ on ! date ( submission ( su* /atem5t1 = ! purpose ( en=c+ section #caa ( ! ,congressional ,budget ,act ( #aigd2 & 7#e7 levels ( ,social ,security rev5ues & outlays = fiscal ye>s #bjag1 #bjag ?r\gh #bjba1 & #bjag ?r\gh #bjbf consi/5t ) ! mo/ rec5t basel9e ( ! ,congressional ,budget ,(fice1 z adju/$ = ! budget>y effects ( any provision ( law enact$ dur+ ! p]iod beg9n+ on ! date su* basel9e is issu$ & end+ on ! date ( submission ( su* /atem5t1 = ! purpose ( en=c+ sections #cjb & #caa ( ! ,congressional ,budget ,act ( #aigd4 7c7 ,additional matt] ,! fil+ ref]r$ to 9 subsection 7b7 may also include = fiscal ye> #bjag ! matt] conta9$ 9 subtitles ,a & ,b ( title ,,iv ( ,s4 ,con4 ,res4 #aa 7#aad? ,congress7 updat$ by #a fiscal ye>4 7d7 ,expiration ,?is section %all expire if a concurr5t resolution on ! budget = fiscal ye> #bjag is agre$ to by ! ,s5ate & ! ,h\se ( ,repres5tatives pursuant to section #cja ( ! ,congressional ,budget ,act ( #aigd4 ,,ii ,agriculture #bja4 ,/&>d ,re9surance ,agreem5t ,section #ejh7k77#h7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7k77#h77 is am5d$-- 7#a7 9 subp>agraph 7,a71 9 ! matt] prec$+ clause 7i71 by /rik+ may r5egotiate & all t foll[s ?r\gh ! end ( clause 7ii7 & ins]t+ ! foll[+3 8%all r5egotiate ! f9ancial t]ms & conditions ( ea* ,/&>d ,re9surance ,agreem5t-- 7i7 n lat] ?an ,decemb] #ca1 #bjaf2 & 7ii7 n less ?an once dur+ ea* p]iod ( #e re9surance ye>s !reaft]4 2 & 7#b7 by /rik+ subp>agraph 7,e7 & ins]t+ ! foll[+3 7,e7 ,cap on ov]all rate ( return ,not)/&+ subp>agraph 7,f71 ! ,bo>d %all ensure t ! ,/&>d ,re9surance ,agreem5t r5egotiat$ "u subp>agraph 7,a77i7 e/abli%es a t>get rate ( return = ! approv$ insurance provid]s1 tak5 z a :ole1 t does n exce$ #h4i p]c5t ( reta9$ premium = ea* ( ! #bjag ?r\gh #bjbf re9surance ye>s4 4 ,,iii ,comm]ce #cja4 ,debt collection improvem5ts 7a7 ,9 g5]al ,section #bbg7;b7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #bbg7;b77 is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9 subp>agraph 7,a77iii71 by ins]t+ 1 unless su* call is made solely to collect a debt ow$ to or gu>ante$ by ! ,unit$ ,/ates aft] *>g$ = ! call2 & 7,b7 9 subp>agraph 7,b71 by ins]t+ 1 is made solely pursuant to ! collection ( a debt ow$ to or gu>ante$ by ! ,unit$ ,/ates1 aft] purposes2 & 7#b7 9 p>agraph 7#b7-- 7,a7 9 subp>agraph 7,f71 by /rik+ & at ! end2 7,b7 9 subp>agraph 7,g71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by add+ at ! end ! foll[+3 7,h7 may re/rict or limit ! numb] & duration ( calls made to a telephone numb] assign$ to a cellul> telephone s]vice to collect a debt ow$ to or gu>ante$ by ! ,unit$ ,/ates4 4 7b7 ,deadl9e = regulations ,n lat] ?an #i mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,f$]al ,communications ,commission1 9 consultation ) ! ,dep>tm5t ( ! ,treasury1 %all prescribe regulations to implem5t ! am5dm5ts made by ?is section4 ,,iv ,/rategic ,petroleum ,res]ve #dja4 ,/rategic ,petroleum ,res]ve te/ drawd[n & sale notification & def9ition *ange 7a7 ,notice to ,congress ,section #afa7;g7 ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbda7;g77 is am5d$ by /rik+ p>agraph 7#h7 & ins]t+ ! foll[+3 7#h7 ,notice to ,congress 7,a7 ,prior notice ,n less ?an #ad days be=e ! date on :i* a te/ is c>ri$ out "u ?is subsection1 ! ,secret>y %all notify bo? ,h\ses ( ,congress ( ! te/4 7,b7 ,em]g5cy ,! prior notice requirem5t 9 subp>agraph 7,a7 %all n apply if ! ,secret>y det]m9es t an em]g5cy exi/s :i* requires a te/ to be c>ri$ out1 9 :i* case ! ,secret>y %all notify bo? ,h\ses ( ,congress ( ! te/ z soon z possible4 7,c7 ,detail$ description 7i7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date on :i* a te/ is complet$ "u ?is subsection1 ! ,secret>y %all submit to bo? ,h\ses ( ,congress a detail$ description ( ! te/4 7ii7 ,report ,a detail$ description submitt$ "u clause 7i7 may be includ$ z "p ( a report made to ! ,presid5t & ,congress "u section #afe4 4 7b7 ,def9ition *ange ,section #c7h77;,c77iii7 ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbjb7h77;,c77iii77 is am5d$ by /rik+ sabotage or an act ( ,god & ins]t+ sabotage1 an act ( t]rorism1 or an act ( ,god4 #djb4 ,/rategic ,petroleum ,res]ve mission read9ess optimization ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all-- 7#a7 complete a long-range /rategic review ( ! ,/rategic ,petroleum ,res]ve2 & 7#b7 develop & submit to ,congress a propos$ action plan1 includ+ a propos$ implem5tation s*$ule1 t-- 7,a7 specifies ne>- & long-t]m roles ( ! ,/rategic ,petroleum ,res]ve relative to ! en]gy & economic security goals & objectives ( ! ,unit$ ,/ates2 7,b7 describes :e!r exi/+ legal au?orities t gov]n ! policies1 configuration1 & capabilities ( ! ,/rategic ,petroleum ,res]ve are adequate to ensure t ! ,/rategic ,petroleum ,res]ve c meet ! curr5t & future en]gy & economic security goals & objectives ( ! ,unit$ ,/ates2 7,c7 id5tifies ! configuration & p]=mance capabilities ( ! ,/rategic ,petroleum ,res]ve & recomm5ds an action plan to a*ieve ! optimal-- 7i7 capacity1 location1 & composition ( petroleum products 9 ! ,/rategic ,petroleum ,res]ve2 & 7ii7 /orage & di/ributional capabilities2 & 7,d7 e/imates ! res\rces requir$ to atta9 & ma9ta9 ! long-t]m su/a9ability & op]ational effectiv5ess ( ! ,/rategic ,petroleum ,res]ve4 #djc4 ,/rategic ,petroleum ,res]ve drawd[n & sale 7a7 ,drawd[n & sale ,not)/&+ section #afa ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbda71 except z provid$ 9 subsection 7b71 ! ,secret>y ( ,en]gy %all draw d[n & sell-- 7#a7 #e1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjah2 7#b7 #e1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjai2 7#c7 #e1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjbj2 7#d7 #e1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjba2 7#e7 #h1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjbb2 7#f7 #aj1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjbc2 7#g7 #aj1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjbd2 & 7#h7 #aj1jjj1jjj b>rels ( crude oil f ! ,/rategic ,petroleum ,res]ve dur+ fiscal ye> #bjbe4 7b7 ,em]g5cy protection ,! ,secret>y %all n draw d[n & sell crude oil "u ?is section 9 am\nts t w\ld limit ! au?ority to sell petroleum products "u section #afa7;h7 ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbda7;h77 9 ! full am\nt au?oriz$ by t subsection4 7c7 ,proce$s ,proce$s f a sale "u ?is section %all be deposit$ into ! g5]al fund ( ! ,treasury dur+ ! fiscal ye> 9 :i* ! sale occurs4 #djd4 ,en]gy ,security & ,infra/ructure ,mod]nization ,fund 7a7 ,e/abli%m5t ,!re is h]eby e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates a fund to be kn[n z ! ,en]gy ,security & ,infra/ructure ,mod]nization ,fund 7ref]r$ to 9 ?is section z ! ,fund71 consi/+ (-- 7#a7 collections deposit$ 9 ! ,fund "u subsection 7c72 & 7#b7 am\nts o!rwise appropriat$ to ! ,fund4 7b7 ,purpose ,! purpose ( ! ,fund is to provide = ! con/ruction1 ma9t5ance1 repair1 & replacem5t ( ,/rategic ,petroleum ,res]ve facilities4 7c7 ,collection & deposit ( sale proce$s 9 fund 7#a7 ,drawd[n & sale ,not)/&+ section #afa ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbda71 to ! ext5t provid$ 9 advance 9 appropriation ,acts1 ! ,secret>y ( ,en]gy %all draw d[n & sell crude oil f ! ,/rategic ,petroleum ,res]ve 9 am\nts z au?oriz$ "u subsection 7e71 except z provid$ 9 p>agraph 7#b74 ,am\nts receiv$ = a sale "u ?is p>agraph %all be deposit$ into ! ,fund dur+ ! fiscal ye> 9 :i* ! sale occurs4 ,su* am\nts %all rema9 available 9 ! ,fund )\t fiscal ye> limitation4 7#b7 ,em]g5cy protection ,! ,secret>y %all n draw d[n & sell crude oil "u ?is subsection 9 am\nts t w\ld limit ! au?ority to sell petroleum products "u section #afa7;h7 ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbda7;h77 9 ! full am\nt au?oriz$ by t subsection4 7d7 ,au?oriz$ uses ( fund 7#a7 ,9 g5]al ,am\nts 9 ! ,fund may be us$ =1 or may be cr$it$ z (fsett+ collections = am\nts us$ =1 c>ry+ out ! program describ$ 9 p>agraph 7#b77;,b71 to ! ext5t provid$ 9 advance 9 appropriation ,acts4 7#b7 ,program to mod]nize ! ,/rategic ,petroleum ,res]ve 7,a7 ,f9d+s ,congress f9ds ! foll[+3 7i7 ,! ,/rategic ,petroleum ,res]ve is "o ( ! ,nation's mo/ valuable en]gy security assets4 7ii7 ,! age & condition ( ! ,/rategic ,petroleum ,res]ve h dim9i%$ its value z a ,f$]al en]gy security asset4 7iii7 ,global oil m>kets & ! location & am\nt ( ,unit$ ,/ates oil production & ref9+ capacity h dramatically *ang$ 9 ! #dj ye>s s9ce ! e/abli%m5t ( ! ,/rategic ,petroleum ,res]ve4 7iv7 ,maximiz+ ! en]gy security value ( ! ,/rategic ,petroleum ,res]ve requires a mod]niz$ infra/ructure t meets ! drawd[n & di/ribution ne$s ( *ang$ dome/ic & int]national oil & ref9+ m>ket conditions4 7,b7 ,program ,! ,secret>y ( ,en]gy %all e/abli% a ,/rategic ,petroleum ,res]ve mod]nization program to protect ! ,unit$ ,/ates economy f ! impacts ( em]g5cy product supply disruptions4 ,! program may include-- 7i7 op]ational improvem5ts to ext5d ! useful life ( surface & subsurface infra/ructure2 7ii7 ma9t5ance ( cav]n /orage integrity2 & 7iii7 addition ( infra/ructure & facilities to optimize ! drawd[n & increm5tal di/ribution capacity ( ! ,/rategic ,petroleum ,res]ve4 7e7 ,au?orization ( appropriations ,!re are au?oriz$ to be appropriat$ 7& drawd[ns & sales "u subsection 7c7 9 an equal am\nt are au?oriz$7 = c>ry+ out subsection 7d77#b77;,b71 #b1jjj1jjj1jjj = ! p]iod encompass+ fiscal ye>s #bjag ?r\gh #bjbj4 7f7 ,transmission ( dep>tm5t budget reque/s ,! ,secret>y ( ,en]gy %all prep>e & submit 9 ! ,dep>tm5t's annual budget reque/ to ,congress-- 7#a7 an itemization ( ! am\nts ( funds necess>y to c>ry out subsection 7d72 & 7#b7 a designation ( any activities !reund] = :i* a multiye> budget au?ority w\ld be appropriate4 7g7 ,sunset ,! au?ority ( ! ,secret>y to draw d[n & sell crude oil f ! ,/rategic ,petroleum ,res]ve "u ?is section %all expire at ! end ( fiscal ye> #bjbj4 ,v ,p5sions #eja4 ,s+le employ] plan annual premium rates 7a7 ,flat-,rate premium 7#a7 ,9 g5]al ,section #djjf7;a77#c77;,a77i7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #acjf7;a77#c77;,a77i77 is am5d$ by /rik+ & at ! end ( subclause 7,,iv71 by /rik+ ! p]iod at ! end ( subclause 7,v7 & ins]t+ a semicolon1 & by ins]t+ aft] subclause 7,v7 ! foll[+3 7,,vi7 = plan ye>s beg9n+ aft] ,decemb] #ca1 #bjaf1 & be=e ,janu>y #a1 #bjah1 #fi2 7,,vii7 = plan ye>s beg9n+ aft] ,decemb] #ca1 #bjag1 & be=e ,janu>y #a1 #bjai1 #gd2 & 7,,viii7 = plan ye>s beg9n+ aft] ,decemb] #ca1 #bjah1 #hj4 4 7#b7 ,premium rates aft] #bjai ,section #djjf7;a77#c77;,g7 ( su* ,act 7#bi ,u4,s4,c4 #acjf7;a77#c77;,g77 is am5d$-- 7,a7 9 ! matt] prec$+ clause 7i71 by /rik+ #bjaf & ins]t+ #bjai2 & 7,b7 9 clause 7i77,,ii7 by /rik+ #bjad & ins]t+ #bjag4 7b7 ,v>iable-,rate premium increases 7#a7 ,9 g5]al ,section #djjf7;a77#h77;,c7 ( su* ,act 7#bi ,u4,s4,c4 #acjf7;a77#h77;,c77 is am5d$-- 7,a7 9 ! subp>agraph head+1 by /rik+ increase 9 #bjad & #bjae & ins]t+ increases2 7,b7 9 clause 7ii71 by /rik+ & at ! end2 7,c7 9 clause 7iii71 by /rik+ ! p]iod at ! end & ins]t+ a semicolon2 & 7,d7 by add+ at ! end ! foll[+3 7iv7 9 ! case ( plan ye>s beg9n+ 9 cal5d> ye> #bjag1 by #c2 7v7 9 ! case ( plan ye>s beg9n+ 9 cal5d> ye> #bjah1 by #d2 & 7vi7 9 ! case ( plan ye>s beg9n+ 9 cal5d> ye> #bjai1 by #d4 4 7#b7 ,con=m+ am5dm5ts ,section #djjf7;a77#h7 ( su* ,act 7#bi ,u4,s4,c4 #acjf7;a77#h77 is am5d$-- 7,a7 9 subp>agraph 7,a7-- 7i7 9 clause 7iii71 by /rik+ & at ! end2 7ii7 9 clause 7iv71 by /rik+ ! p]iod at ! end & ins]t+ a semicolon2 & 7iii7 by add+ at ! end ! foll[+3 7v7 = plan ye>s beg9n+ aft] cal5d> ye> #bjag1 ! am\nt 9 effect = plan ye>s beg9n+ 9 #bjag 7det]m9$ aft] application ( subp>agraph 7,c772 7vi7 = plan ye>s beg9n+ aft] cal5d> ye> #bjah1 ! am\nt 9 effect = plan ye>s beg9n+ 9 #bjah 7det]m9$ aft] application ( subp>agraph 7,c772 & 7vii7 = plan ye>s beg9n+ aft] cal5d> ye> #bjai1 ! am\nt 9 effect = plan ye>s beg9n+ 9 #bjai 7det]m9$ aft] application ( subp>agraph 7,c774 2 & 7,b7 9 subp>agraph 7,d7-- 7i7 9 clause 7iii71 by /rik+ & at ! end2 7ii7 9 clause 7iv71 by /rik+ ! p]iod at ! end & ins]t+ a semicolon2 & 7iii7 by add+ at ! end ! foll[+3 7v7 #bjae1 9 ! case ( plan ye>s beg9n+ aft] cal5d> ye> #bjag2 7vi7 #bjaf1 9 ! case ( plan ye>s beg9n+ aft] cal5d> ye> #bjah2 & 7vii7 #bjag1 9 ! case ( plan ye>s beg9n+ aft] cal5d> ye> #bjai4 4 7#c7 ,effective date ,! am5dm5ts made by ?is section %all apply to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 #ejb4 ,p5sion ,paym5t ,accel]ation ,not)/&+ section #djjg7;a7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #acjg7;a77 & section #djjg4aa ( title #bi1 ,code ( ,f$]al ,regulations1 = plan ye>s comm5c+ aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbf1 ! premium due date = su* plan ye>s %all be ! fifte5? day ( ! n9? cal5d> mon? t beg9s on or aft] ! fir/ day ( ! premium paym5t ye>4 #ejc4 ,mortality tables 7a7 ,cr$ibility ,= purposes ( subclause 7,i7 ( section #dcj7;h77#c77;,c77iii7 ( ! ,int]nal ,rev5ue ,code ( #aihf & subclause 7,i7 ( section #cjc7;h77#c77;,c77iii7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd1 ! det]m9ation ( :e!r plans h cr$ible in=mation %all be made 9 accordance ) e/abli%$ actu>ial cr$ibility !ory1 :i*-- 7#a7 is mat]ially diff]5t f rules "u su* section ( su* ,code1 includ+ ,rev5ue ,proc$ure #bjjg-cg1 t are 9 effect on ! date ( ! enactm5t ( ?is ,act2 & 7#b7 p]mits ! use ( tables t reflect adju/m5ts to ! tables describ$ 9 subp>agraphs 7,a7 & 7,b7 ( section #dcj7;h77#c7 ( su* ,code1 & subp>agraphs 7,a7 & 7,b7 ( section #cjc7;h77#c7 ( su* ,act1 if su* adju/m5ts are bas$ on ! exp]i5ce describ$ 9 subclause 7,,ii7 ( section #dcj7;h77#c77;,c77iii7 ( su* ,code & 9 subclause 7,,ii7 ( section #cjc7;h77#c77;,c77iii7 ( su* ,act4 7b7 ,effective date ,?is section %all apply to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 #ejd4 ,ext5sion ( curr5t fund+ /abilization p]c5tages to #bjah1 #bjai1 & #bjbj 7a7 ,fund+ /abilization "u ! ,int]nal ,rev5ue ,code ( #aihf ,! table 9 subclause 7,,ii7 ( section #dcj7;h77#b77;,c77iv7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 ,if ! cal5d> ye> is3,! applicable m9imum p]c5tage is3,! applicable maximum p]c5tage is3 #bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 #bjag1 #bjah1 #bjai1 or #bjbjijaaj #bjbaheaae #bjbbhjabj #bjbcgeabe ,aft] #bjbcgjacj 4 7b7 ,fund+ /abilization "u ,employee ,retirem5t ,income ,security ,act ( #aigd 7#a7 ,9 g5]al ,! table 9 subclause 7,,ii7 ( section #cjc7;h77#b77;,c77iv7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajhc7;h77#b77;,c77iv77 is am5d$ to read z foll[s3 ,if ! cal5d> ye> is3,! applicable m9imum p]c5tage is3,! applicable maximum p]c5tage is3 #bjab1 #bjac1 #bjad1 #bjae1 #bjaf1 #bjag1 #bjah1 #bjai1 or #bjbjijaaj #bjbaheaae #bjbbhjabj #bjbcgeabe ,aft] #bjbcgjacj 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,9 g5]al ,section #aja7;f77#b77;,d7 ( su* ,act 7#bi ,u4,s4,c4 #ajba7;f77#b77;,d77 is am5d$-- 7i7 9 clause 7i7 by /rik+ & ! ,highway & ,transportation ,fund+ ,act ( #bjad bo? places x appe>s & ins]t+ 1 ! ,highway & ,transportation ,fund+ ,act ( #bjad1 & ! ,bip>tisan ,budget ,act ( #bjae2 & 7ii7 9 clause 7ii7 by /rik+ #bjbj & ins]t+ #bjbc4 7,b7 ,/atem5ts ,! ,secret>y ( ,labor %all modify ! /atem5ts requir$ "u subclauses 7,i7 & 7,,ii7 ( section #aja7;f77#b77;,d77i7 ( su* ,act to con=m to ! am5dm5ts made by ?is section4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 ,,vi ,heal? ,c>e #fja4 ,ma9ta9+ #bjaf ,m$ic>e "p ,b premium & d$uctible levels consi/5t ) actu>ially fair rates 7a7 #bjaf premium & d$uctible & repaym5t ?r\gh future premiums ,section #ahci7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acier7a77 is am5d$-- 7#a7 9 ! second s5t5ce ( p>agraph 7#a71 by /rik+ ,su* & ins]t+ ,subject to p>agraphs 7#e7 & 7#f71 su*2 & 7#b7 by add+ at ! end ! foll[+3 7#e7 7,a7 ,9 apply+ ?is "p 7includ+ subsection 7i7 & section #ahcc7;b771 ! mon?ly actu>ial rate = enrollees age #fe & ov] = #bjaf %all be det]m9$ z if subsection 7f7 did n apply4 7,b7 ,subsection 7f7 %all cont9ue to be appli$ to p>agraph 7#f77;,a7 7dur+ a repaym5t mon?1 z describ$ 9 p>agraph 7#f77;,b77 & )\t reg>d to ! application ( subp>agraph 7,a74 7#f7 7,a7 ,) respect to a repaym5t mon? 7z describ$ 9 subp>agraph 7,b771 ! mon?ly premium o!rwise e/abli%$ "u p>agraph 7#c7 %all be increas$ by1 subject to subp>agraph 7,d71 #c4 7,b7 ,= purposes ( ?is p>agraph1 a repaym5t mon? is a mon? dur+ a ye>1 beg9n+ ) #bjaf1 = :i* a balance due am\nt is comput$ "u subp>agraph 7,c7 z great] ?an z]o4 7,c7 ,= purposes ( ?is p>agraph1 ! balance due am\nt comput$ "u ?is subp>agraph1 ) respect to a mon?1 is ! am\nt e/imat$ by ! ,*ief ,actu>y ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices to be equal to-- 7i7 ! am\nt transf]r$ "u section #ahdd7;d77#a72 plus 7ii7 ! am\nt t is equal to ! aggregate r$uction1 = all individuals enroll$ "u ?is "p1 9 ! income relat$ mon?ly adju/m5t am\nt z a result ( ! application ( p>agraph 7#e72 m9us 7iii7 ! am\nts payable "u ?is "p z a result ( ! application ( ?is p>agraph = prec$+ mon?s4 7,d7 ,if ! balance due am\nt comput$ "u subp>agraph 7,c71 )\t reg>d to ?is subp>agraph1 = ,decemb] ( a ye> w\ld be less ?an z]o1 ! ,*ief ,actu>y ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices %all e/imate1 & ! ,secret>y %all apply1 a r$uction to ! doll> am\nt increase appli$ "u subp>agraph 7,a7 = ea* mon? dur+ su* ye> 9 a mann] su* t ! balance due am\nt = ,janu>y ( ! subsequ5t ye> is equal to z]o4 4 7b7 ,transitional gov]nm5t contribution ,section #ahdd ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciew7 is am5d$-- 7#a7 9 subsection 7a71 by add+ at ! end ! foll[+3 ,9 apply+ p>agraph 7#a71 ! am\nts transf]r$ "u subsection 7d77#a7 ) respect to enrollees describ$ 9 subp>agraphs 7,a7 & 7,b7 ( su* subsection %all be treat$ z premiums payable & deposit$ 9 ! ,tru/ ,fund "u subp>agraphs 7,a7 & 7,b71 respectively1 ( p>agraph 7#a74 2 & 7#b7 by add+ at ! end ! foll[+3 7d7 7#a7 ,= #bjaf1 !re %all be transf]r$ f ! ,g5]al ,fund to ! ,tru/ ,fund an am\nt1 z e/imat$ by ! ,*ief ,actu>y ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 equal to ! r$uction 9 aggregate premiums payable "u ?is "p = a mon? 9 su* ye> 7exclud+ any *anges 9 am\nts collect$ "u section #ahci7;i77 t is attributable to ! application ( section #ahci7;a77#e77;,a7 ) respect to-- 7,a7 enrollees age #fe & ov]2 & 7,b7 enrollees "u age #fe4 ,su* am\nts %all be transf]r$ f "t to "t z appropriate4 7#b7 ,premium increases affect$ "u section #ahci7;a77#f7 %all n be tak5 into acc\nt 9 apply+ subsection 7a74 7#c7 ,!re %all be transf]r$ f ! ,tru/ ,fund to ! ,g5]al ,fund ( ! ,treasury am\nts equival5t to ! additional premiums payable z a result ( ! application ( section #ahci7;a77#f71 exclud+ ! aggregate paym5ts attributable to ! application ( section #ahci7;i77#c77;,a77ii77,,ii74 4 7c7 ,con=m+ application ( high income adju/m5ts to increas$ mon?ly premium 9 same mann] z = regul> ,m$ic>e premiums ,section #ahci7;i77#c77;,a77ii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acier7i77#c77;,a77ii77 is am5d$-- 7#a7 by /rik+ am\nt4--#bjj p]c5t & ins]t+ ! foll[+3 am\nt4-- 7,i7 #bjj p]c5t 2 & 7#b7 by /rik+ ! p]iod at ! end & ins]t+ 2 plus2 & 7#c7 by add+ at ! end ! foll[+ new subclause3 7,,ii7 #d times ! am\nt ( ! increase 9 ! mon?ly premium "u subsection 7a77#f7 = a mon? 9 ! ye>4 4 7d7 ,conditional application to #bjag if no ,social ,security ,,cola = #bjag ,if !re is no increase 9 ! mon?ly insurance b5efits payable "u title ,,ii ) respect to ,decemb] #bjaf pursuant to section #bae7;i71 !n ! am5dm5ts made by ?is section %all be appli$ z if-- 7#a7 ! ref]5ce to #bjaf 9 p>agraph 7#e77;,a7 ( section #ahci7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acier7a771 z add$ by subsection 7a77#b71 0 a ref]5ce to #bjaf & #bjag2 7#b7 ! ref]5ce to a mon? dur+ a ye>1 beg9n+ ) #bjaf 9 p>agraph 7#f77;,b7 ( section #ahci ( su* ,act 7#db ,u4,s4,c4 #acier7a771 z add$ by subsection 7a77#b71 0 a ref]5ce to a mon? 9 a ye>1 beg9n+ ) #bjaf & beg9n+ ) #bjag1 respectively2 & 7#c7 ! ref]5ce to #bjaf 9 subsection 7d77#a7 ( section #ahdd ( su* ,act 7#db ,u4,s4,c4 #aciew71 z add$ by subsection 7b77#b71 0 a ref]5ce to ea* ( #bjaf & #bjag4 ,any increase 9 premiums effect$ "u ?is subsection %all be 9 addition to ! increase effect$ by ! am5dm5ts made by subsection 7a74 7e7 ,con/ruction reg>d+ no au?ority to initiate application to ye>s aft] #bjag ,no?+ 9 subsection 7d7 or ! am5dm5ts made by ?is section %all be con/ru$ z au?oriz+ ! ,secret>y ( ,heal? & ,human ,s]vices to initiate application ( su* subsection or am5dm5ts = a ye> aft] #bjag4 #fjb4 ,apply+ ! ,m$icaid additional rebate requirem5t to g5]ic drugs 7a7 ,9 g5]al ,section #aibg7;c77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;c77#c77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ ,! am\nt & ins]t+ ,except z provid$ 9 subp>agraph 7,c71 ! am\nt2 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,additional rebate 7i7 ,9 g5]al ,! am\nt ( ! rebate specifi$ 9 ?is p>agraph = a rebate p]iod1 ) respect to ea* dosage =m & /r5g? ( a cov]$ outpati5t drug o!r ?an a s+le s\rce drug or an innovator multiple s\rce drug ( a manufactur]1 %all be increas$ 9 ! mann] t ! rebate = a dosage =m & /r5g? ( a s+le s\rce drug or an innovator multiple s\rce drug is increas$ "u subp>agraphs 7,a7 & 7,d7 ( p>agraph 7#b71 except z provid$ 9 clause 7ii74 7ii7 ,special rules = application ( provision ,9 apply+ subp>agraphs 7,a7 & 7,d7 ( p>agraph 7#b7 "u clause 7i7-- 7,i7 ! ref]5ce 9 subp>agraph 7,a77i7 ( su* p>agraph to #aiij %all be deem$ a ref]5ce to #bjad2 7,,ii7 subject to clause 7iii71 ! ref]5ce 9 subp>agraph 7,a77ii7 ( su* p>agraph to ! cal5d> qu>t] beg9n+ ,july #a1 #aiij %all be deem$ a ref]5ce to ! cal5d> qu>t] beg9n+ ,july #a1 #bjad2 & 7,,iii7 subject to clause 7iii71 ! ref]5ce 9 subp>agraph 7,a77ii7 ( su* p>agraph to ,septemb] #aiij %all be deem$ a ref]5ce to ,septemb] #bjad2 7,,iv7 ! ref]5ces 9 subp>agraph 7,d7 ( su* p>agraph to p>agraph 7#a77;,a77ii71 ?is p>agraph1 & ,decemb] #ca1 #bjji %all be deem$ ref]5ces to subp>agraph 7,a71 ?is subp>agraph1 & ,decemb] #ca1 #bjad1 respectively2 & 7,v7 any ref]5ce 9 su* p>agraph to a s+le s\rce drug or an innovator multiple s\rce drug %all be deem$ to be a ref]5ce to a drug to :i* clause 7i7 applies4 7iii7 ,special rule = c]ta9 non9novator multiple s\rce drugs ,9 apply+ p>agraph 7#b77;,a77ii77,,ii7 "u clause 7i7 ) respect to a cov]$ outpati5t drug t is fir/ m>ket$ z a drug o!r ?an a s+le s\rce drug or an innovator multiple s\rce drug aft] ,april #a1 #bjac1 su* p>agraph %all be appli$-- 7,i7 by sub/itut+ ! applicable qu>t] = ! cal5d> qu>t] beg9n+ ,july #a1 #aiij2 & 7,,ii7 by sub/itut+ ! la/ mon? 9 su* applicable qu>t] = ,septemb] #aiij4 7iv7 ,applicable qu>t] def9$ ,9 ?is subsection1 ! t]m applicable qu>t] means1 ) respect to a drug describ$ 9 clause 7iii71 ! fif? full cal5d> qu>t] aft] :i* ! drug is m>ket$ z a drug o!r ?an a s+le s\rce drug or an innovator multiple s\rce drug4 4 7b7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply to rebate p]iods beg9n+ aft] ! date t is "o ye> aft] ! date ( ! enactm5t ( ?is ,act4 #fjc4 ,treatm5t ( (f-campus outpati5t dep>tm5ts ( a provid] ,section #ahcc7t7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciel7t77 is am5d$-- 7#a7 9 p>agraph 7#a77;,b7-- 7,a7 9 clause 7iii71 by /rik+ b at ! end2 7,b7 9 clause 7iv71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by add+ at ! end ! foll[+ new clause3 7v7 does n include applicable items & s]vices 7z def9$ 9 subp>agraph 7,a7 ( p>agraph 7#ba77 t are furni%$ on or aft] ,janu>y #a1 #bjag1 by an (f-campus outpati5t dep>tm5t ( a provid] 7z def9$ 9 subp>agraph 7,b7 ( su* p>agraph74 2 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#ba7 ,s]vices furni%$ by an (f-campus outpati5t dep>tm5t ( a provid] 7,a7 ,applicable items & s]vices ,= purposes ( p>agraph 7#a77;,b77v7 & ?is p>agraph1 ! t]m applicable items & s]vices means items & s]vices o!r ?an items & s]vices furni%$ by a d$icat$ em]g5cy dep>tm5t 7z def9$ 9 section #dhi4bd7;b7 ( title #db ( ! ,code ( ,f$]al ,regulations74 7,b7 ,(f-campus outpati5t dep>tm5t ( a provid] 7i7 ,9 g5]al ,= purposes ( p>agraph 7#a77;,b77v7 & ?is p>agraph1 subject to clause 7ii71 ! t]m (f-campus outpati5t dep>tm5t ( a provid] means a dep>tm5t ( a provid] 7z def9$ 9 section #dac4fe7;a77#b7 ( title #db ( ! ,code ( ,f$]al ,regulations1 z 9 effect z ( ! date ( ! enactm5t ( ?is p>agraph7 t is n locat$-- 7,i7 on ! campus 7z def9$ 9 su* section #dac4fe7;a77#b77 ( su* provid]2 or 7,,ii7 )9 ! di/ance 7describ$ 9 su* def9ition ( campus7 f a remote location ( a hospital facility 7z def9$ 9 su* section #dac4fe7;a77#b774 7ii7 ,exception ,= purposes ( p>agraph 7#a77;,b77v7 & ?is p>agraph1 ! t]m (f-campus outpati5t dep>tm5t ( a provid] %all n include a dep>tm5t ( a provid] 7z s def9$7 t 0 bill+ "u ?is subsection ) respect to cov]$ ,,opd s]vices furni%$ prior to ! date ( ! enactm5t ( ?is p>agraph4 7,c7 ,availability ( paym5t "u o!r paym5t sy/ems ,paym5ts = applicable items & s]vices furni%$ by an (f-campus outpati5t dep>tm5t ( a provid] t are describ$ 9 p>agraph 7#a77;,b77v7 %all be made "u ! applicable paym5t sy/em "u ?is "p 7o!r ?an "u ?is subsection7 if ! requirem5ts = su* paym5t are o!rwise met4 7,d7 ,in=mation ne$$ = implem5tation ,ea* hospital %all provide to ! ,secret>y su* in=mation z ! ,secret>y det]m9es appropriate to implem5t ?is p>agraph & p>agraph 7#a77;,b77v7 7:i* may include report+ ( in=mation on a hospital claim us+ a code or modifi] & report+ in=mation ab\t (f-campus outpati5t dep>tm5ts ( a provid] on ! enrollm5t =m describ$ 9 section #ahff7;j774 7,e7 ,limitations ,!re %all be no adm9i/rative or judicial review "u section #ahfi1 section #ahgh1 or o!rwise ( ! foll[+3 7i7 ,! det]m9ation ( ! applicable items & s]vices "u subp>agraph 7,a7 & applicable paym5t sy/ems "u subp>agraph 7,c74 7ii7 ,! det]m9ation ( :e!r a dep>tm5t ( a provid] meets ! t]m describ$ 9 subp>agraph 7,b74 7iii7 ,any in=mation t hospitals are requir$ to report pursuant to subp>agraph 7,d74 4 #fjd4 ,repeal ( automatic enrollm5t requirem5t ,! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq47 is am5d$ by repeal+ section #ah;,a 7z add$ by section #aeaa ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7,public ,law #aaa-adh774 ,,vii ,judici>y #gja4 ,civil monet>y p5alty inflation adju/m5ts 7a7 ,%ort title ,?is section may be cit$ z ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae4 7b7 ,am5dm5ts ,! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ( #aiij 7#bh ,u4,s4,c4 #bdfa note7 is am5d$-- 7#a7 9 section #d-- 7,a7 by /rik+ ! matt] prec$+ p>agraph 7#a7 & ins]t+ ! foll[+3 7a7 ,9 g5]al ,n lat] ?an ,july #a1 #bjaf1 & n lat] ?an ,janu>y #ae ( e ye> !reaft]1 & subject to subsections 7c7 & 7d71 ! head ( ea* ag5cy %all-- 2 7,b7 9 p>agraph 7#a7-- 7i7 by /rik+ by regulation adju/ & ins]t+ 9 accordance ) subsection 7b71 adju/2 & 7ii7 by /rik+ 1 ! ,t>iff ,act ( #aicj1 ! ,occupational ,safety & ,heal? ,act ( #aigj1 or ! ,social ,security ,act & ins]t+ or ! ,t>iff ,act ( #aicj2 7,c7 9 p>agraph 7#b71 by /rik+ su* regulation & ins]t+ su* adju/m5t2 & 7,d7 by add+ at ! end ! foll[+3 7b7 ,proc$ures = adju/m5ts 7#a7 ,cat* up adju/m5t ,= ! fir/ adju/m5t made "u subsection 7a7 aft] ! date ( enactm5t ( ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae-- 7,a7 ! head ( an ag5cy %all adju/ civil monet>y p5alties ?r\gh an int]im f9al rulemak+2 & 7,b7 ! adju/m5t %all take effect n lat] ?an ,augu/ #a1 #bjaf4 7#b7 ,subsequ5t adju/m5ts ,= ! second adju/m5t made "u subsection 7a7 aft] ! date ( enactm5t ( ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae1 & ea* adju/m5t !reaft]1 ! head ( an ag5cy %all adju/ civil monet>y p5alties & %all make ! adju/m5t not)/&+ section #eec ( title #e1 ,unit$ ,/ates ,code4 7c7 ,exception ,= ! fir/ adju/m5t made "u subsection 7a7 aft] ! date ( enactm5t ( ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae1 ! head ( an ag5cy may adju/ ! am\nt ( a civil monet>y p5alty by less ?an ! o!rwise requir$ am\nt if-- 7#a7 ! head ( ! ag5cy1 aft] publi%+ a notice ( propos$ rulemak+ & provid+ an opportunity = comm5t1 det]m9es 9 a f9al rule t-- 7,a7 increas+ ! civil monet>y p5alty by ! o!rwise requir$ am\nt w h a negative economic impact2 or 7,b7 ! social co/s ( increas+ ! civil monet>y p5alty by ! o!rwise requir$ am\nt outweigh ! b5efits2 & 7#b7 ! ,director ( ! ,(fice ( ,managem5t & ,budget concurs ) ! det]m9ation ( ! head ( ! ag5cy "u p>agraph 7#a74 7d7 ,o!r adju/m5ts made ,if a civil monet>y p5alty subject to a co/-(-liv+ adju/m5t "u ?is ,act is1 dur+ ! #ab mon?s prec$+ a requir$ co/-(-liv+ adju/m5t1 increas$ by an am\nt great] ?an ! am\nt ( ! adju/m5t requir$ "u subsection 7a71 ! head ( ! ag5cy is n requir$ to make ! co/-(-liv+ adju/m5t = t civil monet>y p5alty 9 t ye>4 2 7#b7 9 section #e-- 7,a7 9 subsection 7a71 by /rik+ to ! ne>e/-- & all t foll[s ?r\gh ! end ( subsection 7a7 & ins]t+ to ! ne>e/ multiple ( #a42 & 7,b7 by am5d+ subsection 7b7 to read z foll[s3 7b7 ,def9ition 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 = purposes ( subsection 7a71 ! t]m co/-(-liv+ adju/m5t means ! p]c5tage 7if any7 = ea* civil monet>y p5alty by :i*-- 7,a7 ! ,consum] ,price ,index = ! mon? ( ,octob] prec$+ ! date ( ! adju/m5t1 exce$s 7,b7 ! ,consum] ,price ,index = ! mon? ( ,octob] #a ye> be=e ! mon? ( ,octob] ref]r$ to 9 subp>agraph 7,a74 7#b7 ,initial adju/m5t 7,a7 ,9 g5]al ,subject to subp>agraph 7,c71 = ! fir/ inflation adju/m5t "u section #d made by an ag5cy aft] ! date ( enactm5t ( ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae1 ! t]m co/-(-liv+ adju/m5t means ! p]c5tage 7if any7 = ea* civil monet>y p5alty by :i* ! ,consum] ,price ,index = ! mon? ( ,octob]1 #bjae exce$s ! ,consum] ,price ,index = ! mon? ( ,octob] ( ! cal5d> ye> dur+ :i* ! am\nt ( su* civil monet>y p5alty 0 e/abli%$ or adju/$ "u a provision ( law o!r ?an ?is ,act4 7,b7 ,application ( adju/m5t ,! co/-(-liv+ adju/m5t describ$ 9 subp>agraph 7,a7 %all be appli$ to ! am\nt ( ! civil monet>y p5alty z x 0 mo/ rec5tly e/abli%$ or adju/$ "u a provision ( law o!r ?an ?is ,act4 7,c7 ,maximum adju/m5t ,! am\nt ( ! increase 9 a civil monet>y p5alty "u subp>agraph 7,a7 %all n exce$ #aej p]c5t ( ! am\nt ( t civil monet>y p5alty on ! date ( enactm5t ( ! ,f$]al ,civil ,p5alties ,inflation ,adju/m5t ,act ,improvem5ts ,act ( #bjae4 2 7#c7 9 section #f1 by /rik+ violations :i* occur & ins]t+ civil monet>y p5alties1 includ+ ^? ^: associat$ violation pr$at$ su* increase1 :i* are assess$2 & 7#d7 by add+ at ! end ! foll[+3 #g4 ,implem5tation & ov]sight enhancem5ts 7a7 ,,omb guidance ,n lat] ?an ,febru>y #bi1 #bjaf1 n lat] ?an ,decemb] #ae1 #bjaf1 & ,decemb] #ae ( e ye> !reaft]1 ! ,director ( ! ,(fice ( ,managem5t & ,budget %all issue guidance to ag5cies on implem5t+ ! inflation adju/m5ts requir$ "u ?is ,act4 7b7 ,ag5cy ,f9ancial ,reports ,! head ( ea* ag5cy %all include 9 ! ,ag5cy ,f9ancial ,report submitt$ "u ,,omb ,circul> ,a-#acf1 or any successor !reto1 in=mation ab\t ! civil monet>y p5alties )9 ! jurisdiction ( ! ag5cy1 includ+ ! adju/m5t ( ! civil monet>y p5alties by ! head ( ! ag5cy "u ?is ,act4 7c7 ,,gao review ,! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all annually submit to ,congress a report assess+ ! compliance ( ag5cies ) ! inflation adju/m5ts requir$ "u ?is ,act1 :i* may be includ$ z "p ( ano!r report submitt$ to ,congress4 4 7c7 ,repeal ,section #cajja7s7 ( ! ,debt ,collection ,improvem5t ,act ( #aiif 7#bh ,u4,s4,c4 #bdfa note7 is am5d$ by /rik+ p>agraph 7#b74 #gjb4 ,crime ,victims ,fund ,!re is h]eby resc9d$ & p]man5tly cancel$ #a1ejj1jjj1jjj ( ! funds deposit$ or available 9 ! ,crime ,victims ,fund creat$ by section #adjb ( ! ,victims ( ,crime ,act ( #aihd 7#db ,u4,s4,c4 #ajfja74 #gjc4 ,assets ,=feiture ,fund ,( ! am\nts deposit$ 9 ! ,dep>tm5t ( ,ju/ice ,assets ,=feiture ,fund1 #gdf1jjj1jjj are h]eby resc9d$ & p]man5tly cancell$4 ,,viii ,social ,security #hja4 ,%ort title ,?is title may be cit$ z ! ,social ,security ,b5efit ,protection & ,opportunity ,enhancem5t ,act ( #bjae4 ,a ,ensur+ ,correct ,paym5ts & ,r$uc+ ,fraud #haa4 ,expansion ( coop]ative disability inve/igations units 7a7 ,9 g5]al ,n lat] ?an ,octob] #a1 #bjbb1 ! ,commission] ( ,social ,security %all take any necess>y actions1 subject to ! availability ( appropriations1 to ensure t coop]ative disability inve/igations units h be5 e/abli%$1 9 areas :]e !re is coop]ation ) local law en=cem5t ag5cies1 t w\ld cov] ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 ,pu]to ,rico1 ,guam1 ! ,nor!rn ,m>iana ,isl&s1 ! ,virg9 ,isl&s1 & ,am]ican ,samoa4 7b7 ,report ,n lat] ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act & annually !reaft] until ! e>li] ( #bjbb or ! date on :i* nationwide cov]age is a*iev$1 ! ,commission] ( ,social ,security %all submit to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate a report describ+ a plan to implem5t ! nationwide cov]age describ$ 9 subsection 7a7 & outl9+ areas :]e ! ,social ,security ,adm9i/ration did n receive ! coop]ation ( local law en=cem5t ag5cies4 #hab4 ,exclusion ( c]ta9 m$ical s\rces ( evid5ce 7a7 ,9 g5]al ,section #bbc7;d77#e7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;d77#e77 is am5d$ by add+ at ! end ! foll[+3 7,c7 7i7 ,9 mak+ any det]m9ation ) respect to :e!r an individual is "u a disability or cont9ues to be "u a disability1 ! ,commission] ( ,social ,security may n consid] 7except = good cause z det]m9$ by ! ,commission]7 any evid5ce furni%$ by-- 7,i7 any individual or entity :o has be5 convict$ ( a felony "u section #bjh or "u section #afcb2 7,,ii7 any individual or entity :o has be5 exclud$ f p>ticipation 9 any ,f$]al heal? c>e program "u section #aabh2 or 7,,iii7 any p]son ) respect to :om a civil money p5alty or assessm5t has be5 impos$ "u section #aabi = ! submission ( false evid5ce4 7ii7 ,to ! ext5t & at su* times z is necess>y = ! effective implem5tation ( clause 7i7 ( ?is subp>agraph-- 7,i7 ! ,inspector ,g5]al ( ! ,social ,security ,adm9i/ration %all transmit to ! ,commission] in=mation relat+ to p]sons describ$ 9 subclause 7,i7 or 7,,iii7 ( clause 7i72 7,,ii7 ! ,secret>y ( ,heal? & ,human ,s]vices %all transmit to ! ,commission] in=mation relat+ to p]sons describ$ 9 subclause 7,,ii7 ( clause 7i72 & 4 7b7 ,regulations ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,commission] ( ,social ,security %all issue regulations to c>ry out ! am5dm5t made by subsection 7a74 7c7 ,effective date ,! am5dm5t made by subsection 7a7 %all apply ) respect to det]m9ations ( disability made on or aft] ! e>li] (-- 7#a7 ! effective date ( ! regulations issu$ by ! ,commission] "u subsection 7b72 or 7#b7 "o ye> aft] ! date ( ! enactm5t ( ?is ,act4 #hac4 ,new & /rong] p5alties 7a7 ,conspiracy to commit social security fraud 7#a7 ,am5dm5t to title ,,ii ,section #bjh7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djh7;a77 is am5d$-- 7,a7 9 p>agraph 7#g77;,c71 by /rik+ or at ! end2 7,b7 9 p>agraph 7#h71 by add+ or at ! end2 & 7,c7 by ins]t+ aft] p>agraph 7#h7 ! foll[+3 7#i7 conspires to commit any (f5se describ$ 9 any ( p>agraphs 7#a7 ?r\gh 7#d71 4 7#b7 ,am5dm5t to title ,,viii ,section #haa7;a7 ( su* ,act 7#db ,u4,s4,c4 #ajaa7;a77 is am5d$-- 7,a7 9 p>agraph 7#c71 by /rik+ or at ! end2 7,b7 9 p>agraph 7#d71 by /rik+ ! comma & add+ 2 or at ! end2 & 7,c7 by ins]t+ aft] p>agraph 7#d7 ! foll[+3 7#e7 conspires to commit any (f5se describ$ 9 any ( p>agraphs 7#a7 ?r\gh 7#c71 4 7#c7 ,am5dm5t to title ,,xvi ,section #afcb7;a7 ( su* ,act 7#db ,u4,s4,c4 #achc;a7a77 is am5d$-- 7,a7 9 p>agraph 7#c71 by /rik+ or at ! end2 7,b7 9 p>agraph 7#d71 by add+ or at ! end2 & 7,c7 by ins]t+ aft] p>agraph 7#d7 ! foll[+3 7#e7 conspires to commit any (f5se describ$ 9 any ( p>agraphs 7#a7 ?r\gh 7#c71 4 7b7 ,increas$ crim9al p5alties = c]ta9 individuals violat+ positions ( tru/ 7#a7 ,am5dm5t to title ,,ii ,section #bjh7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djh7;a771 z am5d$ by subsection 7a71 is fur!r am5d$ by /rik+ ! p]iod at ! end & ins]t+ 1 except t 9 ! case ( a p]son :o receives a fee or o!r income = s]vices p]=m$ 9 connection ) any det]m9ation ) respect to b5efits "u ?is title 7includ+ a claimant repres5tative1 translator1 or curr5t or =m] employee ( ! ,social ,security ,adm9i/ration71 or :o is a physician or o!r heal? c>e provid] :o submits1 or causes ! submission (1 m$ical or o!r evid5ce 9 connection ) any su* det]m9ation1 su* p]son %all be guilty ( a felony & ^u conviction !re( %all be f9$ "u title #ah1 ,unit$ ,/ates ,code1 or imprison$ = n m ?an t5 ye>s1 or bo?44 7#b7 ,am5dm5t to title ,,viii ,section #haa7;a7 ( su* ,act 7#db ,u4,s4,c4 #ajaa7;a771 z am5d$ by subsection 7a71 is fur!r am5d$ by /rik+ ! p]iod at ! end & ins]t+ 1 except t 9 ! case ( a p]son :o receives a fee or o!r income = s]vices p]=m$ 9 connection ) any det]m9ation ) respect to b5efits "u ?is title 7includ+ a claimant repres5tative1 translator1 or curr5t or =m] employee ( ! ,social ,security ,adm9i/ration71 or :o is a physician or o!r heal? c>e provid] :o submits1 or causes ! submission (1 m$ical or o!r evid5ce 9 connection ) any su* det]m9ation1 su* p]son %all be guilty ( a felony & ^u conviction !re( %all be f9$ "u title #ah1 ,unit$ ,/ates ,code1 or imprison$ = n m ?an t5 ye>s1 or bo?44 7#c7 ,am5dm5t to title ,,xvi ,section #afcb7;a7 ( su* ,act 7#db ,u4,s4,c4 #achc;a7a771 z am5d$ by subsection 7a71 is fur!r am5d$ by /rik+ ! p]iod at ! end & ins]t+ 1 except t 9 ! case ( a p]son :o receives a fee or o!r income = s]vices p]=m$ 9 connection ) any det]m9ation ) respect to b5efits "u ?is title 7includ+ a claimant repres5tative1 translator1 or curr5t or =m] employee ( ! ,social ,security ,adm9i/ration71 or :o is a physician or o!r heal? c>e provid] :o submits1 or causes ! submission (1 m$ical or o!r evid5ce 9 connection ) any su* det]m9ation1 su* p]son %all be guilty ( a felony & ^u conviction !re( %all be f9$ "u title #ah1 ,unit$ ,/ates ,code1 or imprison$ = n m ?an t5 ye>s1 or bo?44 7c7 ,increas$ civil monet>y p5alties = c]ta9 individuals violat+ positions ( tru/ ,section #aabi7;a77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#a77 is am5d$1 9 ! matt] foll[+ subp>agraph 7,c71 by ins]t+ aft] )hold+ disclosure ( su* fact ! foll[+3 1 except t 9 ! case ( su* a p]son :o receives a fee or o!r income = s]vices p]=m$ 9 connection ) any su* det]m9ation 7includ+ a claimant repres5tative1 translator1 or curr5t or =m] employee ( ! ,social ,security ,adm9i/ration7 or :o is a physician or o!r heal? c>e provid] :o submits1 or causes ! submission (1 m$ical or o!r evid5ce 9 connection ) any su* det]m9ation1 ! am\nt ( su* p5alty %all be n m ?an #g1ejj4 7d7 ,no b5efits payable to individuals = :om a civil monet>y p5alty is impos$ = fraudul5tly conceal+ "w activity ,section #bbb7;c77#e7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbb7;c77#e77 is am5d$ by ins]t+ aft] conviction by a ,f$]al c\rt ! foll[+3 1 or ! imposition ( a civil monet>y p5alty "u section #aabi14 #had4 ,ref]5ces to ,social ,security & ,m$ic>e 9 electronic communications 7a7 ,9 g5]al ,section #aadj7;a77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#aj7;a77#a77 is am5d$ by ins]t+ 7includ+ any ,int]net or o!r electronic communication7 aft] or o!r communication4 7b7 ,ea* communication treat$ z sep>ate violation ,section #aadj7;b7 ( su* ,act 7#db ,u4,s4,c4 #acbj;b-#aj7;b77 is am5d$ by ins]t+ aft] ! second s5t5ce ! foll[+3 ,9 ! case ( any items ref]r$ to 9 subsection 7a77#a7 consi/+ ( ,int]net or o!r electronic communications1 ea* dissem9ation1 view+1 or access+ ( su* a communication :i* conta9s "o or m words1 lett]s1 symbols1 or emblems 9 violation ( subsection 7a7 %all repres5t a sep>ate violation4 #hae4 ,*ange to cap adju/m5t au?ority ,section #bea7;b77#b77;,b7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija7;b77#b77;,b77 is am5d$-- 7#a7 9 clause 7i7-- 7,a7 9 ! matt] be=e subclause 7,i71 by /rik+ & = ! co/ associat$ ) conduct+ r$et]m9ations ( eligibility "u title ,,xvi ( ! ,social ,security ,act & ins]t+ 1 = ! co/ associat$ ) conduct+ r$et]m9ations ( eligibility "u title ,,xvi ( ! ,social ,security ,act1 = ! co/ ( co-op]ative disability inve/igation units1 & = ! co/ associat$ ) ! prosecution ( fraud 9 ! programs & op]ations ( ! ,social ,security ,adm9i/ration by ,special ,assi/ant ,unit$ ,/ates ,attorneys2 7,b7 9 subclause 7,,vi71 by /rik+ #a1cji1jjj1jjj & ins]t+ #a1edf1jjj1jjj2 7,c7 9 subclause 7,,vii71 by /rik+ #a1cji1jjj1jjj & ins]t+ #a1dfb1jjj1jjj2 7,d7 9 subclause 7,,viii71 by /rik+ #a1cji1jjj1jjj & ins]t+ #a1daj1jjj1jjj2 & 7,e7 9 subclause 7,x71 by /rik+ #a1cji1jjj1jjj & ins]t+ #a1cjb1jjj1jjj2 7#b7 9 clause 7ii77,i71 by ins]t+ 1 includ+ "w-relat$ cont9u+ disability reviews to det]m9e :e!r e>n+s d]iv$ f s]vices demon/rate an individual's ability to engage 9 sub/antial ga9ful activity be=e ! semicolon2 & 7#c7 9 clause 7ii77,,iii71 by /rik+ & r$et]m9ations & ins]t+ 1 r$et]m9ations1 co-op]ative disability inve/igation units1 & fraud prosecutions4 ,b ,promot+ ,opportunity = ,disability ,b5efici>ies #hba4 ,tempor>y reau?orization ( disability insurance demon/ration project au?ority 7a7 ,t]m9ation date ,section #bcd7;d77#b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;d77#b77 is am5d$ by /rik+ ,decemb] #ah1 #bjje & ins]t+ ,decemb] #ca1 #bjba1 & ! au?ority to c>ry out su* projects %all t]m9ate on ,decemb] #ca1 #bjbb4 7b7 ,au?ority to waive compliance ) b5efits requirem5ts ,section #bcd7;c7 ( su* ,act is am5d$ by /rik+ ,decemb] #ag1 #bjje & ins]t+ ,decemb] #cj1 #bjba4 #hbb4 ,modification ( demon/ration project au?ority 7a7 ,9 g5]al ,section #bcd7;a77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;a77#a77 is am5d$ 9 ! matt] prec$+ subp>agraph 7,a7 by ins]t+ to promote atta*m5t to ! labor =ce & aft] design$4 7b7 ,congressional review p]iod ,section #bcd7;c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcd7;c771 z am5d$ by section #hba7;b7 ( ?is ,act1 is fur!r am5d$ by ins]t+ includ+ ! objectives ( ! exp]im5t or demon/ration project1 ! expect$ annual & total co/s1 & ! dates on :i* ! exp]im5t or demon/ration project is expect$ to />t & f9i%1 aft] !re(1 7c7 ,additional requirem5ts ,section #bcd ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcd71 z am5d$ by subsection 7b71 is fur!r am5d$ by add+ at ! end ! foll[+3 7e7 ,additional requirem5ts ,9 develop+ & c>ry+ out any exp]im5t or demon/ration project "u ?is section1 ! ,commission] may n require any individual to p>ticipate 9 su* exp]im5t or demon/ration project & %all ensure-- 7#a7 t ! volunt>y p>ticipation ( individuals 9 su* exp]im5t or demon/ration project is obta9$ ?r\gh in=m$ writt5 cons5t :i* satisfies ! requirem5ts = in=m$ cons5t e/abli%$ by ! ,commission] = use 9 su* exp]im5t or demon/ration project 9 :i* human subjects are at risk2 7#b7 t any individual's volunt>y agreem5t to p>ticipate 9 any su* exp]im5t or demon/ration project may be revok$ by su* individual at any "t2 & 7#c7 t su* exp]im5t or demon/ration project is expect$ to yield /ati/ically significant results4 4 7d7 ,annual report+ deadl9e ,section #bcd7;d77#a7 ( su* ,act is am5d$ by /rik+ ,june #i & ins]t+ ,septemb] #cj4 #hbc4 ,promot+ opportunity demon/ration project ,section #bcd ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcd71 z am5d$ by section #hbb ( ?is ,act1 is fur!r am5d$ by add+ at ! end ! foll[+3 7f7 ,promot+ opportunity demon/ration project 7#a7 ,9 g5]al ,! ,commission] %all c>ry out a demon/ration project "u ?is subsection z describ$ 9 p>agraph 7#b7 dur+ a #e-ye> p]iod beg9n+ n lat] ?an ,janu>y #a1 #bjag4 7#b7 ,b5efit (fset ,"u ! demon/ration project describ$ 9 ?is p>agraph1 ) respect to any individual p>ticipat+ 9 ! project :o is o!rwise entitl$ to a b5efit "u section #bbc7;a77#a7 = a mon?-- 7,a7 any su* b5efit o!rwise payable to ! individual = su* mon? 7o!r ?an a b5efit payable = any mon? prior to ! #a/ mon? beg9n+ aft] ! date on :i* ! individual's entitlem5t to su* b5efit is det]m9$7 %all be r$uc$ by #a = ea* #b by :i* ! individual's e>n+s d]iv$ f s]vices paid dur+ su* mon? exce$s an am\nt equal to ! individual's impairm5t-relat$ "w exp5ses = su* mon? 7z det]m9$ "u p>agraph 7#c771 except t su* b5efit may n be r$uc$ bel[ #j2 7,b7 no b5efit %all be payable "u section #bjb on ! basis ( ! wages & self-employm5t income ( ! individual = any mon? = :i* ! b5efit ( su* individual "u section #bbc7;a77#a7 is r$uc$ to #j pursuant to subp>agraph 7,a72 7,c7 entitlem5t to any b5efit describ$ 9 subp>agraph 7,a7 or 7,b7 %all n t]m9ate due to e>n+s d]iv$ f s]vices except foll[+ ! fir/ mon? = :i* su* b5efit has be5 r$uc$ to #j pursuant to subp>agraph 7,a7 7& ! trial "w p]iod 7z def9$ 9 section #bbb7;c77 & ext5d$ p]iod ( eligibility %all n apply to any su* individual = any su* mon?72 & 7,d7 9 any case 9 :i* su* an individual is entitl$ to hospital insurance b5efits "u "p ,a ( title ,,xviii by reason ( section #bbf7;b7 & su* individual's entitlem5t to a b5efit describ$ 9 subp>agraph 7,a7 or 7,b7 or /atus z a qualifi$ railroad retirem5t b5efici>y is t]m9at$ pursuant to subp>agraph 7,c71 su* individual %all be deem$ to be entitl$ to su* b5efits or to occupy su* /atus 7not)/&+ ! t]m9ation ( su* entitlem5t or /atus7 = ! p]iod ( consecutive mon?s ?r\gh\t all ( :i* ! physical or m5tal impairm5t1 on :i* su* entitlem5t or /atus 0 bas$1 cont9ues1 & ?r\gh\t all ( :i* su* individual w\ld h be5 entitl$ to mon?ly insurance b5efits "u title ,,ii or z a qualifi$ railroad retirem5t b5efici>y _h su* t]m9ation ( entitlem5t or /atus n occurr$1 b n 9 excess ( #ic su* mon?s4 7#c7 ,impairm5t-relat$ "w exp5ses 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#b77;,a7 & except z provid$ 9 subp>agraph 7,c71 ! am\nt ( an individual's impairm5t-relat$ "w exp5ses = a mon? is deem$ to be ! m9imum ?re%old am\nt4 7,b7 ,m9imum ?re%old am\nt ,9 ?is p>agraph1 ! t]m m9imum ?re%old am\nt means an am\nt1 to be det]m9$ by ! ,commission]1 :i* %all n exce$ ! am\nt suffici5t to demon/rate t an individual has r5d]$ s]vices 9 a mon?1 z det]m9$ by ! ,commission] "u section #bbb7;c77#d77;,a74 ,! ,commission] may te/ multiple m9imum ?re%old am\nts4 7,c7 ,exception = itemiz$ impairm5t-relat$ "w exp5ses 7i7 ,9 g5]al ,not)/&+ subp>agraph 7,a71 9 any case 9 :i* ! am\nt ( su* an individual's itemiz$ impairm5t-relat$ "w exp5ses 7z def9$ 9 clause 7ii77 = a mon? is great] ?an ! m9imum ?re%old am\nt1 ! am\nt ( ! individual's impairm5t-relat$ "w exp5ses = ! mon? %all be equal to ! am\nt ( ! individual's itemiz$ impairm5t-relat$ "w exp5ses 7z s def9$7 = ! mon?4 7ii7 ,def9ition ,9 ?is subp>agraph1 ! t]m itemiz$ impairm5t-relat$ "w exp5ses means ! am\nt exclud$ "u section #bbc7;d77#d77;,a7 f an individual's e>n+s = a mon? 9 det]m9+ :e!r an individual is able to engage 9 sub/antial ga9ful activity by reason ( su* e>n+s 9 su* mon?1 except t su* am\nt does n include ! co/ to ! individual ( any item or s]vice = :i* ! individual does n provide to ! ,commission] a satisfactory itemiz$ acc\nt+4 7,d7 ,limitation ,not)/&+ ! o!r provisions ( ?is p>agraph1 = purposes ( p>agraph 7#b77;,a71 ! am\nt ( an individual's impairm5t-relat$ "w exp5ses = a mon? %all n exce$ ! am\nt ( e>n+s d]iv$ f s]vices1 prescrib$ by ! ,commission] "u regulations issu$ pursuant to section #bbc7;d77#d77;,a71 suffici5t to demon/rate an individual's ability to engage 9 sub/antial ga9ful activity4 4 #hbd4 ,use ( electronic payroll data to improve program adm9i/ration 7a7 ,9 g5]al ,title ,,xi ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is am5d$ by ins]t+ aft] section #aahc ! foll[+3 #aahd4 ,in=mation ex*ange ) payroll data provid]s 7a7 ,9 g5]al ,! ,commission] ( ,social ,security may ent] into an in=mation ex*ange ) a payroll data provid] = purposes (-- 7#a7 effici5tly adm9i/]+-- 7,a7 mon?ly insurance b5efits "u subsections 7d77#a77;,b77ii71 7d77#f77;,a77ii71 7d77#f77;,b71 7e77#a77;,b77ii71 & 7f77#a77;,b77ii7 ( section #bjb & subsection 7a77#a7 ( section #bbc2 & 7,b7 supplem5tal security income b5efits "u title ,,xvi2 & 7#b7 prev5t+ improp] paym5ts ( su* b5efits )\t ! ne$ = v]ification by indep5d5t or collat]al s\rces4 7b7 ,notification requirem5ts ,be=e ent]+ into an in=mation ex*ange pursuant to subsection 7a71 ! ,commission] %all publi% 9 ! ,f$]al ,regi/] a notice describ+ ! in=mation ex*ange & ! ext5t to :i* ! in=mation receiv$ ?r\gh su* ex*ange is-- 7#a7 relevant & necess>y to-- 7,a7 accurately det]m9e entitlem5t to1 & ! am\nt (1 b5efits describ$ "u subp>agraph 7,a7 ( subsection 7a77#a72 7,b7 accurately det]m9e eligibility =1 & ! am\nt (1 b5efits describ$ 9 subp>agraph 7,b7 ( su* subsection2 & 7,c7 prev5t improp] paym5t ( su* b5efits2 & 7#b7 suffici5tly accurate1 up-to-date1 & complete4 7c7 ,def9itions ,= purposes ( ?is section3 7#a7 ,payroll data provid] ,! t]m payroll data provid] means payroll provid]s1 wage v]ification companies1 & o!r comm]cial or non-comm]cial entities t collect & ma9ta9 data reg>d+ employm5t & wages1 )\t reg>d to :e!r ! entity provides su* data = a fee or )\t co/4 7#b7 ,in=mation ex*ange ,! t]m in=mation ex*ange means ! automat$ comp>ison ( a sy/em ( records ma9ta9$ by ! commission] ( ,social ,security ) records ma9ta9$ by a payroll data provid]4 4 7b7 ,au?orization to access in=mation held by payroll data provid]s 7#a7 ,am5dm5t to title ,,ii ,section #bbe ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbe7 is am5d$ by add+ at ! end ! foll[+3 7c7 ,access to in=mation held by payroll data provid]s 7#a7 ,! ,commission] ( ,social ,security may require ea* individual :o applies = or is entitl$ to mon?ly insurance b5efits "u subsections 7d77#a77;,b77ii71 7d77#f77;,a77ii71 7d77#f77;,b71 7e77#a77;,b77ii71 & 7f77#a77;,b77ii7 ( section #bjb & subsection 7a77#a7 ( section #bbc to provide au?orization by ! individual = ! ,commission] to obta9 f any payroll data provid] 7z def9$ 9 section #aahd7;c77#a77 any record held by ! payroll data provid] ) respect to ! individual :5ev] ! ,commission] det]m9es ! record is ne$$ 9 connection ) a det]m9ation ( initial or ongo+ entitlem5t to su* b5efits4 7#b7 ,an au?orization provid$ by an individual "u ?is subsection %all rema9 effective until ! e>lie/ (-- 7,a7 ! r5d]+ ( a f9al adv]se decision on ! individual's application or entitlem5t to b5efits "u ?is title2 7,b7 ! t]m9ation ( ! individual's entitlem5t to b5efits "u ?is title2 or 7,c7 ! express revocation by ! individual ( ! au?orization1 9 a writt5 notification to ! ,commission]4 7#c7 ,! ,commission] ( ,social ,security is n requir$ to furni% any au?orization obta9$ pursuant to ?is subsection to ! payroll data provid]4 7#d7 ,! ,commission] %all in=m any p]son :o provides au?orization pursuant to ?is clause ( ! duration & scope ( ! au?orization4 7#e7 ,if an individual :o applies = or is entitl$ to b5efits "u ?is title refuses to provide1 or revokes1 any au?orization "u ?is subsection1 subsection 7d7 %all n apply to su* individual beg9n+ ) ! fir/ day ( ! fir/ mon? 9 :i* he or %e refuses or revokes su* au?orization4 4 7#b7 ,title xvi ,section #afca7;e77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #achc7;e77#a77;,b77 is am5d$ by add+ at ! end ! foll[+3 7iii7 7,i7 ,! ,commission] ( ,social ,security may require ea* applicant =1 or recipi5t (1 b5efits "u ?is title to provide au?orization by ! applicant1 recipi5t or legal gu>dian 7or by any o!r p]son ^: income or res\rces are mat]ial to ! det]m9ation ( ! eligibility ( ! applicant or recipi5t = su* b5efits7 = ! ,commission] to obta9 f any payroll data provid] 7z def9$ 9 section #aahd7;c77#a77 any record held by ! payroll data provid] ) respect to ! applicant or recipi5t 7or any su* o!r p]son7 :5ev] ! ,commission] det]m9es ! record is ne$$ 9 connection ) a det]m9ation ( initial or ongo+ eligibility or ! am\nt ( su* b5efits4 7,,ii7 ,an au?orization provid$ by an applicant1 recipi5t or legal gu>dian 7or any o!r p]son ^: income or res\rces are mat]ial to ! det]m9ation ( ! eligibility ( ! applicant or recipi5t7 "u ?is clause %all rema9 effective until ! e>lie/ (-- 7aa7 ! r5d]+ ( a f9al adv]se decision on ! applicant's application = eligibility = b5efits "u ?is title2 7bb7 ! cessation ( ! recipi5t's eligibility = b5efits "u ?is title2 7cc7 ! express revocation by ! applicant1 or recipi5t 7or su* o!r p]son ref]r$ to 9 subclause 7,i77 ( ! au?orization1 9 a writt5 notification to ! ,commission]2 or 7dd7 ! t]m9ation ( ! basis ^u :i* ! ,commission] consid]s ano!r p]son's income & res\rces available to ! applicant or recipi5t4 7,,iii7 ,! ,commission] ( ,social ,security is n requir$ to furni% any au?orization obta9$ pursuant to ?is clause to ! payroll data provid]4 7,,iv7 ,! ,commission] %all in=m any p]son :o provides au?orization pursuant to ?is clause ( ! duration & scope ( ! au?orization4 7,v7 ,if an applicant =1 or recipi5t (1 b5efits "u ?is title 7or any su* o!r p]son ref]r$ to 9 subclause 7,i77 refuses to provide1 or revokes1 any au?orization requir$ by subclause 7,i71 p>agraph 7#b77;,b7 & p>agraph 7#aj7 %all n apply to su* applicant or recipi5t beg9n+ ) ! fir/ day ( ! fir/ mon? 9 :i* he or %e refuses or revokes su* au?orization4 4 7c7 ,report+ responsibilities = b5efici>ies subject to in=mation ex*ange ) payroll data provid] 7#a7 ,am5dm5t to title ,,ii ,section #bbe ( ! ,social ,security 7#db ,u4,s4,c4 #dbe71 z am5d$ by subsection 7b77#a71 is fur!r am5d$ by add+ at ! end ! foll[+3 7d7 ,an individual :o has au?oriz$ ! ,commission] ( ,social ,security to obta9 records f a payroll data provid] "u subsection 7c7 %all n be subject to a p5alty "u section #aabi;,a = any omission or error ) respect to su* individual's wages z report$ by ! payroll data provid]4 4 7#b7 ,am5dm5t to title ,,xvi ,section #afca7;e7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #achc7;e77 is am5d$-- 7,a7 9 p>agraph 7#b7-- 7i7 by /rik+ ,9 ! case ( ! failure & ins]t+ 7,a7 ,9 ! case ( ! failure2 7ii7 by r$esignat+ subp>agraphs 7,a7 ?r\gh 7,c7 z clauses 7i7 ?r\gh 7iii71 respectively2 & 7iii7 by add+ at ! end ! foll[+3 7,b7 ,= purposes ( subp>agraph 7,a71 ! ,commission] ( ,social ,security %all f9d t good cause exi/s = ! failure (1 or delay by1 an individual 9 submitt+ a report ( an ev5t or *ange 9 circum/ances relevant to eligibility = or am\nt ( b5efits "u ?is title 9 any case :]e-- 7i7 ! individual 7or ano!r p]son ref]r$ to 9 p>agraph 7#a77;,b77iii77,i77 has provid$ au?orization to ! ,commission] to access payroll data records relat$ to ! individual2 & 7ii7 ! ev5t or *ange 9 circum/ance is a *ange 9 ! individual's employ]4 2 & 7,b7 by add+ at ! end ! foll[+3 7#aj7 ,an individual :o has au?oriz$ ! ,commission] ( ,social ,security to obta9 records f a payroll data provid] "u p>agraph 7#a77;,b77iii7 7or on ^: behalf ano!r p]son describ$ 9 subclause 7,i7 ( su* p>agraph has provid$ su* au?orization7 %all n be subject to a p5alty "u section #aabi;,a = any omission or error ) respect to su* individual's wages z report$ by ! payroll data provid]4 4 7d7 ,regulations ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,commission] ( ,social ,security %all prescribe by regulation proc$ures = implem5t+ ! ,commission]'s access to & use ( in=mation held by payroll provid]s1 includ+-- 7#a7 guidel9es = e/abli%+ & ma9ta9+ in=mation ex*anges ) payroll provid]s1 pursuant to section #aahd ( ! ,social ,security ,act2 7#b7 b5efici>y au?orizations2 7#c7 r$uc$ wage report+ responsibilities = individuals :o au?orize ! ,commission] to access in=mation held by payroll data provid]s ?r\gh an in=mation ex*ange2 & 7#d7 proc$ures = notify+ individuals 9 writ+ :5 !y become subject to su* r$uc$ wage report+ requirem5ts & :5 su* r$uc$ wage report+ requirem5ts no long] apply to !m4 7e7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 #hbe4 ,treatm5t ( e>n+s d]iv$ f s]vices 7a7 ,9 g5]al ,section #bbc7;d77#d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;d77#d77 is am5d$ by add+ at ! end ! foll[+3 7,c7 7i7 ,subject to clause 7ii71 9 det]m9+ :5 e>n+s d]iv$ f s]vices demon/rate an individual's ability to engage 9 sub/antial ga9ful activity1 su* e>n+s %all be presum$ to h be5 e>n$-- 7,i7 9 mak+ a det]m9ation ( initial entitlem5t on ! basis ( disability1 9 ! mon? 9 :i* ! s]vices 7 p]=m$ f :i* su* e>n+s 7 d]iv$2 & 7,,ii7 9 any o!r case1 9 ! mon? 9 :i* su* e>n+s 7 paid4 7ii7 ,a presumption made "u clause 7i7 %all n apply to a det]m9ation describ$ 9 su* clause if-- 7,i7 ! ,commission] c reasonably e/abli%1 bas$ on evid5ce readily available at ! "t ( su* det]m9ation1 t ! e>n+s 7 e>n$ 9 a diff]5t mon? ?an :5 paid2 or 7,,ii7 9 any case 9 :i* !re is a det]m9ation t no b5efit is payable due to e>n+s1 aft] ! individual is notifi$ ( ! presumption made & provid$ ) an opportunity to submit additional in=mation along ) an explanation ( :at additional in=mation is ne$$1 ! individual %[s to ! satisfaction ( ! ,commission] t su* e>n+s 7 e>n$ 9 ano!r mon?4 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all take effect ^u ! date ( ! enactm5t ( ?is ,act1 or z soon z practicable !reaft]4 #hbf4 ,electronic report+ ( e>n+s 7a7 ,9 g5]al ,n lat] ?an ,septemb] #cj1 #bjag1 ! ,commission] ( ,social ,security %all e/abli% & implem5t a sy/em t-- 7#a7 all[s an individual entitl$ to a mon?ly insurance b5efit bas$ on disability "u title ,,ii ( ! ,social ,security ,act 7or a repres5tative ( ! individual7 to report to ! ,commission] ! individual's e>n+s d]iv$ f s]vices ?r\gh electronic means1 includ+ by telephone & ,int]net2 & 7#b7 automatically issues a receipt to ! individual 7or repres5tative7 aft] receiv+ ea* su* report4 7b7 ,supplem5tal security income report+ sy/em z model ,! ,commission] %all model ! sy/em e/abli%$ "u subsection 7a7 on ! electronic wage report+ sy/ems = recipi5ts ( supplem5tal security income "u title ,,xvi ( su* ,act4 ,c ,protect+ ,social ,security ,b5efits #hca4 ,closure ( un9t5d$ loopholes 7a7 ,presum$ fil+ ( application by individuals eligible = old-,age insurance b5efits & = wife's or husb&'s insurance b5efits 7#a7 ,9 g5]al ,section #bjb7r7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7r77 is am5d$ by /rik+ p>agraphs 7#a7 & 7#b7 & ins]t+ ! foll[+3 7#a7 ,if an individual is eligible = a wife's or husb&'s insurance b5efit 7except 9 ! case ( eligibility pursuant to clause 7ii7 ( subsection 7b77#a77;,b7 or subsection 7c77#a77;,b71 z appropriate71 9 any mon? = :i* ! individual is entitl$ to an old-age insurance b5efit1 su* individual %all be deem$ to h fil$ an application = wife's or husb&'s insurance b5efits = su* mon?4 7#b7 ,if an individual is eligible 7b = section #bjb7k77#d77 = an old-age insurance b5efit 9 any mon? = :i* ! individual is entitl$ to a wife's or husb&'s insurance b5efit 7except 9 ! case ( entitlem5t pursuant to clause 7ii7 ( subsection 7b77#a77;,b7 or subsection 7c77#a77;,b71 z appropriate71 su* individual %all be deem$ to h fil$ an application = old-age insurance b5efits-- 7,a7 = su* mon?1 or 7,b7 if su* individual is also entitl$ to a disability insurance b5efit = su* mon?1 9 ! fir/ subsequ5t mon? = :i* su* individual is n entitl$ to a disability insurance b5efit4 4 7#b7 ,con=m+ am5dm5t ,section #bjb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is am5d$-- 7,a7 9 subsection 7b77#a71 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 7i7 has atta9$ age #fb1 or 7ii7 9 ! case ( a wife1 has 9 h] c>e 7individually or jo9tly ) su* individual7 at ! "t ( fil+ su* application a *ild entitl$ to a *ild's insurance b5efit on ! basis ( ! wages & self-employm5t income ( su* individual1 2 & 7,b7 9 subsection 7c77#a71 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 7i7 has atta9$ age #fb1 or 7ii7 9 ! case ( a husb&1 has 9 8 c>e 7individually or jo9tly ) su* individual7 at ! "t ( fil+ su* application a *ild entitl$ to a *ild's insurance b5efit on ! basis ( ! wages & self-employm5t income ( su* individual1 4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply ) respect to individuals :o atta9 age #fb 9 any cal5d> ye> aft] #bjae4 7b7 ,volunt>y susp5sion ( b5efits 7#a7 ,9 g5]al ,section #bjb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7 is am5d$ by add+ at ! end ! foll[+3 7z7 ,volunt>y susp5sion 7#a7 7,a7 ,except z o!rwise provid$ 9 ?is subsection1 any individual :o has atta9$ retirem5t age 7z def9$ 9 section #baf7l77 & is entitl$ to old-age insurance b5efits may reque/ t paym5t ( su* b5efits be susp5d$-- 7i7 beg9n+ ) ! mon? foll[+ ! mon? 9 :i* su* reque/ is receiv$ by ! ,commission]1 & 7ii7 end+ ) ! e>li] ( ! mon? foll[+ ! mon? 9 :i* a reque/ by ! individual = a resumption ( su* b5efits is s receiv$ or ! mon? foll[+ ! mon? 9 :i* ! individual atta9s ! age ( #gj4 7#b7 ,an individual may n susp5d su* b5efits "u ?is subsection1 & any susp5sion ( su* b5efits "u ?is subsection %all end1 effective ) respect to any mon? 9 :i* ! individual becomes subject to-- 7,a7 m&atory susp5sion ( su* b5efits "u section #bjb7x72 7,b7 t]m9ation ( su* b5efits "u section #bjb7n72 7,c7 a p5alty "u section #aabi;,a impos+ nonpaym5t ( su* b5efits2 or 7,d7 any o!r )hold+1 9 :ole or 9 "p1 ( su* b5efits "u any o!r provision ( law t au?orizes recov]y ( a debt by )hold+ su* b5efits4 7#c7 ,9 ! case ( an individual :o reque/s t su* b5efits be susp5d$ "u ?is subsection1 = any mon? dur+ ! p]iod 9 :i* ! susp5sion is 9 effect-- 7,a7 no retroactive b5efits 7z def9$ 9 subsection 7j77#d77;,b77iii77 %all be payable to su* individual2 7,b7 no mon?ly b5efit %all be payable to any o!r individual on ! basis ( su* individual's wages & self-employm5t income2 & 7,c7 no mon?ly b5efit %all be payable to su* individual on ! basis ( ano!r individual's wages & self-employm5t income4 4 7#b7 ,con=m+ am5dm5t ,section #bjb7w77#b77;,b77ii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7w77#b77;,b77ii77 is am5d$ by ins]t+ "u section #bjb7z7 aft] reque/4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply ) respect to reque/s = b5efit susp5sion submitt$ beg9n+ at lea/ #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 #hcb4 ,requirem5t = m$ical review 7a7 ,9 g5]al ,section #bba7;h7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dba7;h77 is am5d$ to read z foll[s3 7h7 ,an initial det]m9ation "u subsection 7a71 7c71 7g71 or 7i7 %all n be made until ! ,commission] ( ,social ,security has made e reasonable ef=t to ensure-- 7#a7 9 any case :]e !re is evid5ce :i* indicates ! exi/5ce ( a m5tal impairm5t1 t a qualifi$ psy*iatri/ or psy*ologi/ has complet$ ! m$ical portion ( ! case review & any applicable residual functional capacity assessm5t2 & 7#b7 9 any case :]e !re is evid5ce :i* indicates ! exi/5ce ( a physical impairm5t1 t a qualifi$ physician has complet$ ! m$ical portion ( ! case review & any applicable residual functional capacity assessm5t4 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all apply ) respect to det]m9ations ( disability made on or aft] ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 #hcc4 ,reallocation ( payroll tax rev5ue 7#a7 ,wages ,section #bja7;b77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7;b77#a77 is am5d$ by /rik+ & 7,r7 #a4hj p] c5tum ( ! wages 7z s def9$7 paid aft] ,decemb] #ca1 #aiii1 & s report$ & ins]t+ 7,r7 #a4hj p] c5tum ( ! wages 7z s def9$7 paid aft] ,decemb] #ca1 #aiii1 & be=e ,janu>y #a1 #bjaf1 & s report$1 7,s7 #b4cg p] c5tum ( ! wages 7z s def9$7 paid aft] ,decemb] #ca1 #bjae1 & be=e ,janu>y #a1 #bjai1 & s report$1 & 7,t7 #a4hj p] c5tum ( ! wages 7z s def9$7 paid aft] ,decemb] #ca1 #bjah1 & s report$14 7#b7 ,self-employm5t income ,section #bja7;b77#b7 ( su* ,act 7#db ,u4,s4,c4 #dja7;b77#b77 is am5d$ by /rik+ & 7,r7 #a4hj p] c5tum ( ! am\nt ( self-employm5t income 7z s def9$7 s report$ = any taxable ye> beg9n+ aft] ,decemb] #ca1 #aiii & ins]t+ 7,r7 #a4hj p] c5tum ( ! am\nt ( self-employm5t income 7z s def9$7 s report$ = any taxable ye> beg9n+ aft] ,decemb] #ca1 #aiii1 & be=e ,janu>y #a1 #bjaf1 7,s7 #b4cg p] c5tum ( ! am\nt ( self-employm5t income 7z s def9$7 s report$ = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjae1 & be=e ,janu>y #a1 #bjai1 & 7,t7 #a4hj p] c5tum ( ! am\nt ( self-employm5t income 7z s def9$7 s report$ = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjah4 7#c7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to wages paid aft] ,decemb] #ca1 #bjae1 & self-employm5t income = taxable ye>s beg9n+ aft] su* date4 #hcd4 ,access to f9ancial in=mation = waiv]s & adju/m5ts ( recov]y 7a7 ,access to f9ancial in=mation = old-age1 survivors1 & disability insurance waiv]s ,section #bjd7;b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djd7;b77 is am5d$ to read z foll[s3 7b7 7#a7 ,9 any case 9 :i* m ?an ! correct am\nt ( paym5t has be5 made1 !re %all be no adju/m5t ( paym5ts to1 or recov]y by ! ,unit$ ,/ates f1 any p]son :o is )\t fault if su* adju/m5t or recov]y w\ld defeat ! purpose ( ?is title or w\ld be aga9/ equity & good consci5ce4 7#b7 ,9 mak+ = purposes ( ?is subsection any det]m9ation ( :e!r any individual is )\t fault1 ! ,commission] ( ,social ,security %all specifically take into acc\nt any physical1 m5tal1 educational1 or l+ui/ic limitation su* individual may h 7includ+ any lack ( facility ) ! ,engli% language74 7#c7 7,a7 ,9 mak+ = purposes ( ?is subsection any det]m9ation ( :e!r su* adju/m5t or recov]y w\ld defeat ! purpose ( ?is title1 ! ,commission] ( ,social ,security %all require an individual to provide au?orization = ! ,commission] to obta9 7subject to ! co/ reimbursem5t requirem5ts ( section #aaae7;a7 ( ! ,"r to ,f9ancial ,privacy ,act7 f any f9ancial in/itution 7)9 ! mean+ ( section #aaja7a7 ( su* ,act7 any f9ancial record 7)9 ! mean+ ( section #aaja7b7 ( su* ,act7 held by ! in/itution ) respect to su* individual :5ev] ! ,commission] det]m9es ! record is ne$$ 9 connection ) a det]m9ation ) respect to su* adju/m5t or recov]y4 7,b7 ,not)/&+ section #aajd7;a77#a7 ( ! ,"r to ,f9ancial ,privacy ,act1 an au?orization provid$ by an individual pursuant ?is p>agraph %all rema9 effective until ! e>li] (-- 7i7 ! r5d]+ ( a f9al decision on :e!r adju/m5t or recov]y w\ld defeat ! purpose ( ?is title2 or 7ii7 ! express revocation by ! individual ( ! au?orization1 9 a writt5 notification to ! ,commission]4 7,c7 7i7 ,an au?orization obta9$ by ! ,commission] ( ,social ,security pursuant ?is p>agraph %all be consid]$ to meet ! requirem5ts ( ! ,"r to ,f9ancial ,privacy ,act = purposes ( section #aajc7;a7 ( su* ,act1 & ne$ n be furni%$ to ! f9ancial in/itution1 not)/&+ section #aajd7;a7 ( su* ,act4 7ii7 ,! c]tification requirem5ts ( section #aajc7;b7 ( ! ,"r to ,f9ancial ,privacy ,act %all n apply to reque/s by ! ,commission] ( ,social ,security pursuant to an au?orization provid$ "u ?is p>agraph4 7iii7 ,a reque/ by ! ,commission] pursuant to an au?orization provid$ "u ?is p>agraph is deem$ to meet ! requirem5ts ( section #aajd7;a77#c7 ( ! ,"r to ,f9ancial ,privacy ,act & ! flu% language ( section #aajb ( su* ,act4 7,d7 ,! ,commission] %all in=m any p]son :o provides au?orization pursuant to ?is p>agraph ( ! duration & scope ( ! au?orization4 7,e7 ,if an individual refuses to provide1 or revokes1 any au?orization = ! ,commission] ( ,social ,security to obta9 f any f9ancial in/itution any f9ancial record1 ! ,commission] may1 on t basis1 det]m9e t adju/m5t or recov]y w\ld n defeat ! purpose ( ?is title4 4 7b7 ,access to f9ancial in=mation = supplem5tal security income waiv]s 7#a7 ,9 g5]al ,section #afca7;b77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #achc7;b77#a77;,b77 is am5d$ by add+ at ! end ! foll[+3 ,9 mak+ = purposes ( ?is subp>agraph a det]m9ation ( :e!r an adju/m5t or recov]y w\ld defeat ! purpose ( ?is title1 ! ,commission] ( ,social ,security %all require an individual to provide au?orization = ! ,commission] to obta9 7subject to ! co/ reimbursem5t requirem5ts ( section #aaae7;a7 ( ! ,"r to ,f9ancial ,privacy ,act7 f any f9ancial in/itution 7)9 ! mean+ ( section #aaja7a7 ( su* ,act7 any f9ancial record 7)9 ! mean+ ( section #aaja7b7 ( su* ,act7 held by ! in/itution ) respect to su* individual :5ev] ! ,commission] det]m9es t ! record is ne$$ 9 connection ) a det]m9ation ) respect to su* adju/m5t or recov]y1 "u ! t]ms & conditions e/abli%$ "u subsection 7e77#a77;,b744 7#b7 ,con=m+ am5dm5t ,section #afca7;e77#a77;,b77ii77,v7 ( su* ,act 7#db ,u4,s4,c4 #achc7;e77#a77;,b77ii77,v77 is am5d$ by ins]t+ 1 det]m9e t adju/m5t or recov]y on acc\nt ( an ov]paym5t ) respect to ! applicant or recipi5t w\ld n defeat ! purpose ( ?is title1 or bo? be=e ! p]iod at ! end4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to det]m9ations made on or aft] ! date t is #c mon?s aft] ! date ( ! enactm5t ( ?is section4 ,d ,reliev+ ,adm9i/rative ,burd5s & ,miscellane\s ,provisions #hda4 ,int]ag5cy coord9ation to improve program adm9i/ration 7a7 ,9 g5]al ,title ,,xi ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acja et seq47 is am5d$ by ins]t+ aft] section #aabg ! foll[+3 #aabg;,a4 ,int]ag5cy coord9ation to improve program adm9i/ration 7a7 ,coord9ation agreem5t ,not)/&+ any o!r provision ( law1 includ+ section #bjg ( ?is ,act1 ! ,commission] ( ,social ,security 7ref]r$ to 9 ?is section z #8! ,commission]'7 & ! ,director ( ! ,(fice ( ,p]sonnel ,managem5t 7ref]r$ to 9 ?is section z #8! ,director'7 %all ent] into an agreem5t "u :i* a sy/em is e/abli%$ to c>ry out ! foll[+ proc$ure3 7#a7 ,! ,director %all notify ! ,commission] :5 any individual is det]m9$ to be entitl$ to a mon?ly disability annuity paym5t pursuant to sub*apt] ,v ( *apt] #hd ( subp>t ,g ( "p ,,iii ( title #e1 ,unit$ ,/ates ,code1 & %all c]tify t su* individual has provid$ ! au?orization describ$ 9 subsection 7f74 7#b7 ,if ! ,commission] det]m9es t an individual describ$ 9 p>agraph 7#a7 is also entitl$ to pa/-due b5efits "u section #bbc1 ! ,commission] %all notify ! ,director ( su* fact4 7#c7 ,n lat] ?an #cj days aft] receiv+ a notification describ$ 9 p>agraph 7#b7 ) respect to an individual1 ! ,director %all provide ! ,commission] ) ! total am\nt ( any disability annuity ov]paym5ts made to su* individual1 z well z any o!r in=mation 79 su* =m & mann] z ! ,commission] %all require7 t ! ,commission] det]m9es is necess>y to c>ry out ?is section4 7#d7 ,if ! ,director provides ! ,commission] ) ! in=mation describ$ 9 p>agraph 7#c7 9 a timely mann]1 ! ,commission] may )hold pa/-due b5efits "u section #bbc to :i* su* individual is entitl$ & may pay ! am\nt describ$ 9 p>agraph 7#c7 to ! ,(fice ( ,p]sonnel ,managem5t = any disability annuity ov]paym5ts made to su* individual4 7#e7 ,! ,director %all cr$it any am\nt receiv$ "u p>agraph 7#d7 ) respect to an individual t[>d any disability annuity ov]paym5t ow$ by su* individual4 7b7 ,limitations 7#a7 ,priority ( o!r r$uctions ,b5efits %all only be )held "u ?is section aft] any o!r r$uction applicable "u ?is ,act1 includ+ sections #bjf7;a77#d71 #bbd1 & #aabg7;a74 7#b7 ,timely notification requir$ ,! ,commission] may n )hold b5efits "u ?is section if ! ,director does n provide ! notice describ$ 9 subsection 7a77#c7 )9 ! "t p]iod describ$ 9 su* subsection4 7c7 ,delay$ paym5t ( pa/-,due b5efits ,if ! ,commission] is requir$ to make a notification describ$ 9 subsection 7a77#b7 ) respect to an individual1 ! ,commission] %all n make any paym5t ( pa/-due b5efits "u section #bbc to su* individual until aft] ! p]iod describ$ 9 subsection 7a77#c74 7d7 ,review ,not)/&+ section #bje or any o!r provision ( law1 any det]m9ation reg>d+ ! )hold+ ( pa/-due b5efits "u ?is section %all only be subject to adjudication & review by ! ,director "u section #hdfa ( title #e1 ,unit$ ,/ates ,code4 7e7 ,disability annuity ov]paym5t def9$ ,= purposes ( ?is section1 ! t]m disability annuity ov]paym5t means ! am\nt ( ! r$uction "u section #hdeb7;a77#b7 ( title #e1 ,unit$ ,/ates ,code1 applicable to a mon?ly annuity paym5t made to an individual pursuant to sub*apt] ,v ( *apt] #hd ( subp>t ,g ( "p ,,iii ( su* title due to ! individual's concurr5t entitlem5t to a disability insurance b5efit "u section #bbc dur+ su* mon?4 7f7 ,au?orization to )hold b5efits ,! au?orization describ$ 9 ?is subsection1 ) respect to an individual1 is writt5 au?orization provid$ by ! individual to ! ,director :i* au?orizes ! ,commission] to )hold pa/-due b5efits "u section #bbc to :i* su* individual is entitl$ 9 ord] to pay ! am\nt )held to ! ,(fice ( ,p]sonnel ,managem5t = any disability ov]paym5ts made to su* individual4 7g7 ,exp5ses ,! ,director %all pay to ! ,social ,security ,adm9i/ration an am\nt equal to ! am\nt e/imat$ by ! ,commission] z ! total co/ incurr$ by ! ,social ,security ,adm9i/ration 9 c>ry+ out ?is section = ea* cal5d> qu>t]4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to pa/-due disability insurance b5efits payable on or aft] ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is section4 #hdb4 ,elim9ation ( qu9qu5nial det]m9ations relat+ to wage cr$its = milit>y s]vice prior to #aieg ,section #bag7;g77#b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dag7;g77#b77 is am5d$-- 7#a7 by ins]t+ ?r\gh #bjaj aft] ea* fif? ye> !reaft]2 & 7#b7 by ins]t+ aft] ! fir/ s5t5ce ! foll[+3 ,! ,secret>y ( ,heal? & ,human ,s]vices %all revise ! am\nt det]m9$ "u p>agraph 7#a7 ) respect to ! ,f$]al ,hospital ,insurance ,tru/ ,fund "u title ,,xviii 9 #bjae & ea* fif? ye> !reaft] ?r\gh su* date1 & us+ su* data1 z ! ,secret>y det]m9es appropriate on ! basis ( ! am\nt ( b5efits & adm9i/rative exp5ses actually paid f su* ,tru/ ,fund "u title ,,xviii & ! relevant actu>ial assumptions set =? 9 ! report ( ! ,bo>d ( ,tru/ees ( su* ,tru/ ,fund = su* ye> "u section #ahag7;b744 #hdc4 ,c]tification ( b5efits payable to a divorc$ sp\se ( a railroad work] to ! ,railroad ,retirem5t ,bo>d ,section #bje7;i7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dje7;i77 is am5d$ by ins]t+ or divorc$ wife or divorc$ husb& aft] ! wife or husb&4 #hdd4 ,te*nical am5dm5ts to elim9ate obsolete provisions 7a7 ,elim9ation ( ref]5ce 9 section #bbf to a repeal$ provision ,section #bbf ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbf7 is am5d$-- 7#a7 by /rik+ subsection 7i72 & 7#b7 by r$esignat+ subsection 7j7 z subsection 7i74 7b7 ,elim9ation ( ref]5ce 9 section #bbf;,a to a repeal$ provision ,section #bbf;,a ( su* ,act 7#db ,u4,s4,c4 #dbf-a7 is am5d$ by /rik+ ! second subsection 7c74 #hde4 ,report+ requirem5ts to ,congress 7a7 ,report on fraud & improp] paym5t prev5tion activities ,section #gjd7;b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #ijd7;b77 is am5d$ by add+ at ! end ! foll[+3 7#c7 ,= ea* fiscal ye> beg9n+ ) #bjaf & end+ ) #bjba1 ! ,commission] %all include 9 ! annual budget prep>$ pursuant to subp>agraph 7,a7 a report describ+ ! purposes = :i* am\nts made available = purposes describ$ 9 section #bea7;b77#b77;,b7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe = ! fiscal ye> 7 exp5d$ by ! ,social ,security ,adm9i/ration & ! purposes = :i* ! ,commission] plans = ! ,adm9i/ration to exp5d su* funds 9 ! succe$+ fiscal ye>1 includ+-- 7,a7 ! total su* am\nt exp5d$2 7,b7 ! am\nt exp5d$ on co-op]ative disability inve/igation units2 7,c7 ! numb] ( cases ( fraud prev5t$ by co-op]ative disability inve/igation units & ! am\nt exp5d$ on su* cases 7z report$ to ! ,commission] by ! ,inspector ,g5]al ( ! ,social ,security ,adm9i/ration72 7,d7 ! numb] ( felony cases prosecut$ "u section #bjh 7z report$ to ! ,commission] by ! ,inspector ,g5]al7 & ! am\nt exp5d$ by ! ,social ,security ,adm9i/ration 9 support+ ! prosecution ( su* cases2 7,e7 ! am\nt ( su* felony cases successfully prosecut$ 7z report$ to ! ,commission] by ! ,inspector ,g5]al7 & ! am\nt exp5d$ by ! ,social ,security ,adm9i/ration 9 support+ ! prosecution ( su* cases2 7,f7 ! am\nt exp5d$ on & ! numb] ( complet$-- 7i7 cont9u+ disability reviews conduct$ by mail2 7ii7 r$et]m9ations conduct$ by mail2 7iii7 m$ical cont9u+ disability reviews conduct$ pursuant to section #bba7;i72 7iv7 m$ical cont9u+ disability reviews conduct$ pursuant to #afad7;a77#c77;,h72 7v7 r$et]m9ations conduct$ pursuant to section #afaa7;c72 & 7vi7 "w-relat$ cont9u+ disability reviews to det]m9e :e!r e>n+s d]iv$ f s]vices demon/rate an individual's ability to engage 9 sub/antial ga9ful activity2 7,g7 ! numb] ( cases ( fraud id5tifi$ = :i* b5efits 7 t]m9at$ z a result ( m$ical cont9u+ disability reviews 7z report$ to ! ,commission] by ! ,inspector ,g5]al71 "w-relat$ cont9u+ disability reviews1 & r$et]m9ations1 & ! am\nt ( result+ sav+s = ea* su* type ( review or r$et]m9ation2 & 7,h7 ! numb] ( "w-relat$ cont9u+ disability reviews 9 :i* a b5efici>y improp]ly report$ e>n+s d]iv$ f s]vices = m ?an #c consecutive mon?s1 & ! am\nt ( result+ sav+s4 4 7b7 ,report on "w-,relat$ cont9u+ disability reviews ,! ,commission] ( ,social ,security %all annually submit to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate a report on ! numb] ( "w-relat$ cont9u+ disability reviews conduct$ ea* ye> to det]m9e :e!r e>n+s d]iv$ f s]vices demon/rate an individual's ability to engage 9 sub/antial ga9ful activity4 ,su* report %all include-- 7#a7 ! numb] ( individuals receiv+ b5efits bas$ on disability "u title ,,ii ( su* ,act = :om reports ( e>n+s 7 receiv$ f any s\rce by ! ,commission] 9 ! previ\s cal5d> ye>1 report$ z a total numb] & sep>ately by ! s\rce ( ! report2 7#b7 ! numb] ( individuals = :om su* reports result$ 9 a det]m9ation to conduct a "w-relat$ cont9u+ disability review1 & ! basis on :i* su* det]m9ations 7 made2 7#c7 9 ! case ( a b5efici>y select$ = a "w-relat$ cont9u+ disability review on ! basis ( a report ( e>n+s f any s\rce-- 7,a7 ! av]age numb] ( days-- 7i7 betwe5 ! receipt ( ! report & ! initiation ( ! review2 7ii7 betwe5 ! initiation & ! completion ( ! review2 & 7iii7 ! av]age am\nt ( ov]paym5t1 if any2 7,b7 ! numb] ( su* reviews complet$ dur+ su* cal5d> ye>1 & ! numb] ( su* reviews t result$ 9 a susp5sion or t]m9ation ( b5efits2 7,c7 ! numb] ( su* reviews initiat$ 9 ! curr5t ye> t _h n be5 complet$ z ( ! end ( su* cal5d> ye>2 7,d7 ! numb] ( su* reviews initiat$ 9 a prior ye> t _h n be5 complet$ z ( ! end ( su* cal5d> ye>2 7#d7 ! total sav+s to ! ,tru/ ,funds & ! ,treasury g5]at$ f b5efits susp5d$ or t]m9at$ z a result ( su* reviews2 & 7#e7 ) respect to individuals = :om a "w-relat$ cont9u+ disability review 0 complet$ dur+ su* cal5d> ye>-- 7,a7 ! numb] :o p>ticipat$ 9 ! ,ticket to ,"w program "u section #aadh dur+ su* cal5d> ye>2 7,b7 ! numb] :o us$ any program "w inc5tives dur+ su* cal5d> ye>2 & 7,c7 ! numb] :o receiv$ vocational rehabilitation s]vices dur+ su* cal5d> ye> ) respect to :i* ! ,commission] ( ,social ,security reimburs$ a ,/ate ag5cy "u section #bbb7;d74 7c7 ,report on ov]paym5t waiv]s ,n lat] ?an ,janu>y #a ( ea* cal5d> ye>1 ! ,commission] ( ,social ,security %all submit to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate a report on-- 7#a7 ! numb] & total value ( ov]paym5ts recov]$ or s*$ul$ to be recov]$ by ! ,social ,security ,adm9i/ration dur+ ! previ\s fiscal ye> ( b5efits "u title ,,ii & title ,,xvi1 respectively1 includ+ ! t]ms & conditions ( repaym5t ( su* ov]paym5ts2 & 7#b7 ! numb] & total value ( ov]paym5ts waiv$ by ! ,social ,security ,adm9i/ration dur+ ! previ\s fiscal ye> ( b5efits "u title ,,ii & title ,,xvi1 respectively4 #hdf4 ,exp$it$ exam9ation ( adm9i/rative law judges 7a7 ,9 g5]al ,not)/&+ any o!r provision ( law1 ! ,(fice ( ,p]sonnel ,managem5t %all1 ^u reque/ ( ! ,commission] ( ,social ,security1 exp$iti\sly adm9i/] a suffici5t numb] ( competitive exam9ations1 z det]m9$ by ! ,commission]1 = ! purpose ( id5tify+ an adequate numb] ( c&idates to be appo9t$ z ,adm9i/rative ,law ,judges "u section #caje ( title #e1 ,unit$ ,/ates ,code4 ,! fir/ su* exam9ation %all take place n lat] ?an ,april #a1 #bjaf & o!r exam9ations %all take place at su* "t or times reque/$ by ! ,commission]1 b n lat] ?an ,decemb] #ca1 #bjbb4 ,su* exam9ations %all proce$ ev5 if "o or m individuals :o took a prior exam9ation h appeal$ an adv]se det]m9ation & "o or m ( su* appeals h n conclud$1 provid$ t-- 7#a7 ! ,commission] ( ,social ,security has made a det]m9ation t delay+ ! exam9ation poses a significant risk t an adequate numb] ( ,adm9i/rative ,law ,judges w n be available to meet ! ne$ ( ! ,social ,security ,adm9i/ration to r$uce or prev5t a backlog ( cases await+ a he>+2 7#b7 an individual ^: appeal is p5d+ is provid$ an option to cont9ue _! appeal or elects to take ! new exam9ation1 9 :i* case ! appeal is consid]$ vacat$2 & 7#c7 an individual :o decides to cont9ue 8 or h] appeal & :o ultimately prevails 9 ! appeal %all receive exp$iti\s consid]ation = hire by ! ,(fice ,p]sonnel ,managem5t & ! ,commission] ( ,social ,security4 7b7 ,paym5t ( co/s ,not)/&+ any o!r provision ( law1 ! ,commission] ( ,social ,security %all pay ! full co/ associat$ ) ea* exam9ation conduct$ pursuant to subsection 7a74 ,,ix ,tempor>y ext5sion ( public debt limit #ija4 ,tempor>y ext5sion ( public debt limit 7a7 ,9 g5]al ,section #caja7;b7 ( title #ca1 ,unit$ ,/ates ,code1 %all n apply = ! p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act & end+ on ,m>* #ae1 #bjag4 7b7 ,special rule relat+ to obligations issu$ dur+ ext5sion p]iod ,effective ,m>* #af1 #bjag1 ! limitation 9 effect "u section #caja7;b7 ( title #ca1 ,unit$ ,/ates ,code1 %all be increas$ to ! ext5t t-- 7#a7 ! face am\nt ( obligations issu$ "u *apt] #ca ( su* title & ! face am\nt ( obligations ^: pr9cipal & int]e/ are gu>ante$ by ! ,unit$ ,/ates ,gov]nm5t 7except gu>ante$ obligations held by ! ,secret>y ( ! ,treasury7 out/&+ on ,m>* #af1 #bjag1 exce$s 7#b7 ! face am\nt ( su* obligations out/&+ on ! date ( ! enactm5t ( ?is ,act4 #ijb4 ,re/or+ congressional au?ority ov] ! national debt 7a7 ,ext5sion limit$ to necess>y obligations ,an obligation %all n be tak5 into acc\nt "u section #ija7;b77#a7 unless ! issuance ( su* obligation 0 necess>y to fund a commitm5t incurr$ pursuant to law by ! ,f$]al ,gov]nm5t t requir$ paym5t be=e ,m>* #af1 #bjag4 7b7 ,prohibition on creation ( ca% res]ve dur+ ext5sion p]iod ,! ,secret>y ( ! ,treasury %all n issue obligations dur+ ! p]iod specifi$ 9 section #ija7;a7 = ! purpose ( increas+ ! ca% balance above normal op]at+ balances 9 anticipation ( ! expiration ( su* p]iod4 ,x ,spectrum ,pipel9e #ajja4 ,%ort title ,?is title may be cit$ z ! ,spectrum ,pipel9e ,act ( #bjae4 #ajjb4 ,def9itions ,9 ?is title3 7#a7 ,assi/ant ,secret>y ,! t]m ,assi/ant ,secret>y means ! ,assi/ant ,secret>y ( ,comm]ce = ,communications & ,in=mation4 7#b7 ,commission ,! t]m ,commission means ! ,f$]al ,communications ,commission4 7#c7 ,f$]al entity ,! t]m ,f$]al entity has ! mean+ giv5 su* t]m 9 section #aac7l7 ( ! ,national ,telecommunications & ,in=mation ,adm9i/ration ,organization ,act 7#dg ,u4,s4,c4 #ibc7l774 7#d7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,comm]ce4 #ajjc4 ,rule ( con/ruction ,ea* range ( frequ5cies describ$ 9 ?is title %all be con/ru$ to be inclusive ( ! upp] & l[] frequ5cies 9 ! range4 #ajjd4 ,id5tification1 reallocation1 & auction ( ,f$]al spectrum 7a7 ,id5tification ( spectrum ,n lat] ?an ,janu>y #a1 #bjbb1 ! ,secret>y %all submit to ! ,presid5t & to ! ,commission a report id5tify+ #cj megah]tz ( electromagnetic spectrum 79 b&s ( n less ?an #aj megah]tz ( contigu\s frequ5cies7 bel[ ! frequ5cy ( #c gigah]tz 7except = ! spectrum betwe5 ! frequ5cies ( #afge megah]tz & #afie megah]tz7 = reallocation f ,f$]al use to non-,f$]al use or %>$ ,f$]al & non-,f$]al use1 or a comb9ation !re(4 7b7 ,cle>+ ( spectrum ,! ,presid5t %all-- 7#a7 n lat] ?an ,janu>y #a1 #bjbb1 beg9 ! process ( )draw+ or modify+ ! assignm5t to a ,f$]al ,gov]nm5t /ation ( ! electromagnetic spectrum id5tifi$ "u subsection 7a72 & 7#b7 n lat] ?an #cj days aft] complet+ ! )drawal or modification1 notify ! ,commission t ! )drawal or modification is complete4 7c7 ,reallocation & ,auction 7#a7 ,9 g5]al ,! ,commission %all-- 7,a7 reallocate ! electromagnetic spectrum id5tifi$ "u subsection 7a7 = non-,f$]al use or %>$ ,f$]al & non-,f$]al use1 or a comb9ation !re(2 & 7,b7 not)/&+ p>agraph 7#ae77;,a7 ( section #cji7;j7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j771 n lat] ?an ,july #a1 #bjbd1 beg9 a sy/em ( competitive bidd+ "u su* section to grant new initial lic5ses = ! use ( su* spectrum1 subject to flexible-use s]vice rules4 7#b7 ,proce$s to cov] #aaj p]c5t ( f$]al relocation or %>+ co/s ,no?+ 9 p>agraph 7#a7 %all be con/ru$ to relieve ! ,commission f ! requirem5ts ( section #cji7;j77#af77;,b7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j77#af77;,b774 #ajje4 ,additional uses ( ,spectrum ,relocation ,fund 7a7 ,9 g5]al ,section #aah ( ! ,national ,telecommunications & ,in=mation ,adm9i/ration ,organization ,act 7#dg ,u4,s4,c4 #ibh7 is am5d$-- 7#a7 by r$esignat+ subsection 7g7 z subsection 7i72 & 7#b7 by ins]t+ aft] subsection 7f7 ! foll[+3 7g7 ,additional paym5ts = rese>* & developm5t & plann+ activities 7#a7 ,am\nts available ,not)/&+ subsections 7c7 ?r\gh 7e7-- 7,a7 !re are appropriat$ f ! ,fund on ! date ( ! enactm5t ( ! ,spectrum ,pipel9e ,act ( #bjae1 & available to ! ,director ( ,,omb = use 9 accordance ) p>agraph 7#b71 n m ?an #ejj1jjj1jjj f am\nts 9 ! ,fund on su* date ( enactm5t2 & 7,b7 !re are appropriat$ f ! ,fund aft] su* date ( enactm5t1 & available to ! ,director ( ,,omb = use 9 accordance ) su* p>agraph1 n m ?an #aj p]c5t ( ! am\nts deposit$ 9 ! ,fund aft] su* date ( enactm5t4 7#b7 ,use ( am\nts 7,a7 ,9 g5]al ,! ,director ( ,,omb may use am\nts made available "u p>agraph 7#a7 to make paym5ts reque/$ by ,f$]al entities = rese>* & developm5t1 eng9e]+ /udies1 economic analyses1 activities ) respect to sy/ems1 or o!r plann+ activities int5d$ to improve ! effici5cy & effectiv5ess ( ! spectrum use ( ,f$]al entities 9 ord] to make available frequ5cies describ$ 9 subp>agraph 7,c7 = reallocation = non-,f$]al use or %>$ ,f$]al & non-,f$]al use1 or a comb9ation !re(1 & = auction 9 accordance ) su* reallocation4 7,b7 ,sy/ems t improve effici5cy & effectiv5ess ( ,f$]al spectrum use ,= purposes ( a paym5t "u subp>agraph 7,a7 = activities ) respect to sy/ems t improve ! effici5cy & effectiv5ess ( ! spectrum use ( ,f$]al entities1 su* sy/ems include ! foll[+3 7i7 ,sy/ems t h increas$ functionality or t increase ! ability ( a ,f$]al entity to accommodate spectrum %>+ ) non-,f$]al entities4 7ii7 ,sy/ems t consolidate functions or s]vices t h be5 provid$ us+ sep>ate sy/ems4 7iii7 ,non-spectrum te*nology or sy/ems4 7,c7 ,frequ5cies describ$ ,! frequ5cies describ$ 9 ?is subp>agraph are1 ) respect to a paym5t "u subp>agraph 7,a71 frequ5cies t-- 7i7 are assign$ to a ,f$]al entity2 & 7ii7 at ! "t ( ! activities conduct$ ) su* paym5t1 are n id5tifi$ = auction4 7,d7 ,conditions ,! ,director ( ,,omb may n make a paym5t to a ,f$]al entity "u subp>agraph 7,a7-- 7i7 unless-- 7,i7 ! ,f$]al entity has submitt$ to ! ,te*nical ,panel e/abli%$ "u section #aac7;h77#c7 a plan describ+ ! activities t ! ,f$]al entity w conduct ) su* paym5t2 7,,ii7 ! ,te*nical ,panel has approv$ su* plan "u subp>agraph 7,e72 & 7,,iii7 ! ,director ( ,,omb has submitt$ ! plan approv$ "u subp>agraph 7,e7 to ! congressional committees describ$ 9 subsection 7d77#b77;,c72 & 7ii7 until #fj days h elaps$ aft] submission ( ! plan "u clause 7i77,,iii74 7,e7 ,review by ,te*nical ,panel 7i7 ,9 g5]al ,n lat] ?an #abj days aft] a ,f$]al entity submits a plan "u subp>agraph 7,d77i77,i7 to ! ,te*nical ,panel e/abli%$ "u section #aac7;h77#c71 ! ,te*nical ,panel %all approve or disapprove su* plan4 7ii7 ,crit]ia = review ,9 consid]+ :e!r to approve or disapprove a plan "u ?is subp>agraph1 ! ,te*nical ,panel %all consid] :e!r-- 7,i7 ! activities t ! ,f$]al entity w conduct ) ! paym5t w-- 7aa7 increase ! probability ( relocation f or %>+ ( ,f$]al spectrum2 7bb7 facilitate an auction int5d$ to occur n lat] ?an #h ye>s aft] ! paym5t2 & 7cc7 increase ! net expect$ auction proce$s 9 an am\nt n less ?an ! "t value ( ! am\nt ( ! paym5t2 & 7,,ii7 ! transf] w leave suffici5t am\nts 9 ! ,fund = ! o!r purposes ( ! ,fund4 7h7 ,prioritization ( paym5ts ,9 det]m9+ :e!r to make paym5ts "u subsections 7f7 & 7g71 ! ,director ( ,,omb %all1 to ! ext5t practicable1 prioritize paym5ts "u subsection 7g74 4 7b7 ,adm9i/rative support = ,te*nical ,panel ,section #aac7;h77#c77;,c7 ( ! ,national ,telecommunications & ,in=mation ,adm9i/ration ,organization ,act 7#dg ,u4,s4,c4 #ibc7;h77#c77;,c77 is am5d$ by /rik+ ?is subsection & subsection 7i7 & ins]t+ ?is subsection1 subsection 7i71 & section #aah7;g77#b77;,e74 7c7 ,eligible ,f$]al entities ,section #aac ( ! ,national ,telecommunications & ,in=mation ,adm9i/ration ,organization ,act 7#dg ,u4,s4,c4 #ibc7 is am5d$-- 7#a7 9 subsection 7g7-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ au?oriz$ to use a b& ( eligible frequ5cies describ$ 9 p>agraph 7#b7 &2 7ii7 by ins]t+ eligible aft] auction (2 7iii7 by ins]t+ eligible aft] reallocation (2 & 7,b7 9 p>agraph 7#c77;,a71 by /rik+ previ\sly assign$ to su* entity or ! %>+ ( spectrum frequ5cies assign$ to su* entity & ins]t+ or ! %>+ ( spectrum frequ5cies2 & 7#b7 9 subsection 7h77#a71 by /rik+ au?oriz$ to use any su* frequ5cy4 #ajjf4 ,plans = auction ( c]ta9 spectrum 7a7 ,reports to ,congress ,9 accordance ) ea* p>agraph ( subsection 7c71 ! ,commission1 9 coord9ation ) ! ,assi/ant ,secret>y1 %all submit to ! ,committee on ,en]gy & ,comm]ce ( ! ,h\se ( ,repres5tatives & ! ,committee on ,comm]ce1 ,sci5ce1 & ,transportation ( ! ,s5ate a report conta9+ a propos$ plan = ! assignm5t ( new lic5ses = non-,f$]al use ( ! spectrum id5tifi$ "u su* p>agraph1 includ+-- 7#a7 an assessm5t ( ! op]ations ( ,f$]al entities t op]ate ,f$]al ,gov]nm5t /ations au?oriz$ to use su* spectrum2 7#b7 an e/imat$ timel9e = ! competitive bidd+ process2 & 7#c7 a propos$ plan = balance betwe5 unlic5s$ & lic5s$ use4 7b7 ,in=mation = assessm5t ( ,f$]al entity op]ations ,! ,assi/ant ,secret>y1 9 coord9ation ) ! affect$ ,f$]al entities1 %all provide to ! ,commission ! necess>y in=mation to c>ry out subsection 7a77#a74 7c7 ,report deadl9es2 id5tification ( spectrum ,! ,commission %all submit reports "u subsection 7a7 z foll[s3 7#a7 ,n lat] ?an ,janu>y #a1 #bjbb1 = at lea/ #ej megah]tz ( spectrum 79 b&s ( n less ?an #aj megah]tz ( contigu\s frequ5cies7 bel[ #f gigah]tz1 to be id5tifi$ by ! ,commission1 9 coord9ation ) ! ,assi/ant ,secret>y1 f spectrum o!r ?an ! spectrum id5tifi$ "u section #ajjd7;a74 7#b7 ,n lat] ?an ,janu>y #a1 #bjbd1 = at lea/ #ej megah]tz ( spectrum 79 b&s ( n less ?an #aj megah]tz ( contigu\s frequ5cies7 bel[ #f gigah]tz1 to be id5tifi$ by ! ,commission1 9 coord9ation ) ! ,assi/ant ,secret>y1 f spectrum o!r ?an ! spectrum id5tifi$ "u p>agraph 7#a7 or section #ajjd7;a74 #ajjg4 ,,fcc auction au?ority ,section #cji7;j77#aa7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa77 is am5d$ by ins]t+ be=e ! p]iod at ! end ! foll[+3 1 except t1 ) respect to ! electromagnetic spectrum id5tifi$ "u section #ajjd7;a7 ( ! ,spectrum ,pipel9e ,act ( #bjae1 su* au?ority %all expire on ,septemb] #cj1 #bjbe4 #ajjh4 ,reports to ,congress ,n lat] ?an #c ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,commission %all submit to ,congress-- 7#a7 a report conta9+ an analysis ( ! results ( ! rules *anges relat+ to ! frequ5cies betwe5 #ceej megah]tz & #cfej megah]tz2 & 7#b7 a report conta9+ an analysis ( proposals to promote & id5tify additional spectrum b&s t c be %>$ betwe5 incumb5t uses & new lic5s$1 & unlic5s$ s]vices "u su* rules & id5tification ( at lea/ #a gigah]tz betwe5 #f gigah]tz & #eg ,g,hz = su* use4 ,,xi ,rev5ue provisions relat$ to tax compliance #aaja4 ,p>tn]%ip audits & adju/m5ts 7a7 ,repeal ( ,,tefra p>tn]%ip audit rules ,*apt] #fc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ sub*apt] ,c 7& by /rik+ ! item relat+ to su* sub*apt] 9 ! table ( sub*apt]s = su* *apt]74 7b7 ,repeal ( elect+ l>ge p>tn]%ip rules 7#a7 ,9 g5]al ,sub*apt] ,k ( *apt] #a ( su* ,code is am5d$ by /rik+ "p ,,iv 7& by /rik+ ! item relat+ to su* "p 9 ! table ( p>ts = su* sub*apt]74 7#b7 ,assessm5t rules relat+ to elect+ l>ge p>tn]%ips ,*apt] #fc ( su* ,code is am5d$ by /rik+ sub*apt] ,d 7& by /rik+ ! item relat+ to su* sub*apt] 9 ! table ( sub*apt]s = su* *apt]74 7c7 ,p>tn]%ip audit re=m 7#a7 ,9 g5]al ,*apt] #fc ( su* ,code1 z am5d$ by ! prec$+ provisions ( ?is section1 is am5d$ by ins]t+ aft] sub*apt] ,b ! foll[+ new sub*apt]3 ,c ,treatm5t ( p>tn]%ips ,"p ,i--,9 g5]al ,"p ,,ii--,p>tn]%ip adju/m5ts ,"p ,,iii--,proc$ure ,"p ,,iv--,def9itions & special rules ,i ,9 g5]al ,sec4 #fbba4 ,det]m9ation at p>tn]%ip level4 ,sec4 #fbbb4 ,p>tn]'s return mu/ be consi/5t ) p>tn]%ip return4 ,sec4 #fbbc4 ,designation ( p>tn]%ip repres5tative4 #fbba4 ,det]m9ation at p>tn]%ip level 7a7 ,9 g5]al ,any adju/m5t to items ( income1 ga91 loss1 d$uction1 or cr$it ( a p>tn]%ip = a p>tn]%ip taxable ye> 7& any p>tn]'s di/ributive %>e !re(7 %all be det]m9$1 any tax attributable !reto %all be assess$ & collect$1 & ! applicability ( any p5alty1 addition to tax1 or additional am\nt :i* relates to an adju/m5t to any su* item or %>e %all be det]m9$1 at ! p>tn]%ip level pursuant to ?is sub*apt]4 7b7 ,election out = c]ta9 p>tn]%ips ) #ajj or few] p>tn]s1 etc 7#a7 ,9 g5]al ,?is sub*apt] %all n apply ) respect to any p>tn]%ip = any taxable ye> if-- 7,a7 ! p>tn]%ip elects ! application ( ?is subsection = su* taxable ye>1 7,b7 = su* taxable ye> ! p>tn]%ip is requir$ to furni% #ajj or few] /atem5ts "u section #fjca7;b7 ) respect to its p>tn]s1 7,c7 ea* ( ! p>tn]s ( su* p>tn]%ip is an individual1 a ,c corporation1 any =eign entity t w\ld be treat$ z a ,c corporation 7 x dome/ic1 an ,s corporation1 or an e/ate ( a deceas$ p>tn]1 7,d7 ! election-- 7i7 is made ) a timely fil$ return = su* taxable ye>1 & 7ii7 includes 79 ! mann] prescrib$ by ! ,secret>y7 a disclosure ( ! "n & taxpay] id5tification numb] ( ea* p>tn] ( su* p>tn]%ip1 & 7,e7 ! p>tn]%ip notifies ea* su* p>tn] ( su* election 9 ! mann] prescrib$ by ! ,secret>y4 7#b7 ,special rules relat+ to c]ta9 p>tn]s 7,a7 ,s corporation p>tn]s ,9 ! case ( a p>tn] t is an ,s corporation-- 7i7 ! p>tn]%ip %all only be treat$ z meet+ ! requirem5ts ( p>agraph 7#a77;,c7 ) respect to su* p>tn] if su* p>tn]%ip includes 79 ! mann] prescrib$ by ! ,secret>y7 a disclosure ( ! "n & taxpay] id5tification numb] ( ea* p]son ) respect to :om su* ,s corporation is requir$ to furni% a /atem5t "u section #fjcg7;b7 = ! taxable ye> ( ! ,s corporation end+ ) or )9 ! p>tn]%ip taxable ye> = :i* ! application ( ?is subsection is elect$1 & 7ii7 ! /atem5ts su* ,s corporation is requir$ to s furni% %all be treat$ z /atem5ts furni%$ by ! p>tn]%ip = purposes ( p>agraph 7#a77;,b74 7,b7 ,=eign p>tn]s ,= purposes ( p>agraph 7#a77;,d77ii71 ! ,secret>y may provide = alt]native id5tification ( any =eign p>tn]s4 7,c7 ,o!r p>tn]s ,! ,secret>y may by regulation or o!r guidance prescribe rules simil> to ! rules ( subp>agraph 7,a7 ) respect to any p>tn]s n describ$ 9 su* subp>agraph or p>agraph 7#a77;,c74 #fbbb4 ,p>tn]'s return mu/ be consi/5t ) p>tn]%ip return 7a7 ,9 g5]al ,a p>tn] %all1 on ! p>tn]'s return1 treat ea* item ( income1 ga91 loss1 d$uction1 or cr$it attributable to a p>tn]%ip 9 a mann] :i* is consi/5t ) ! treatm5t ( su* income1 ga91 loss1 d$uction1 or cr$it on ! p>tn]%ip return4 7b7 ,und]paym5t due to inconsi/5t treatm5t assess$ z ma? error ,any und]paym5t ( tax by a p>tn] by reason ( fail+ to comply ) ! requirem5ts ( subsection 7a7 %all be assess$ & collect$ 9 ! same mann] z if su* und]paym5t 7 on acc\nt ( a ma!matical or cl]ical error appe>+ on ! p>tn]'s return4 ,p>agraph 7#b7 ( section #fbac7;b7 %all n apply to any assessm5t ( an und]paym5t ref]r$ to 9 ! prec$+ s5t5ce4 7c7 ,exception = notification ( inconsi/5t treatm5t 7#a7 ,9 g5]al ,9 ! case ( any item ref]r$ to 9 subsection 7a71 if-- 7,a7 7i7 ! p>tn]%ip has fil$ a return b ! p>tn]'s treatm5t on ! p>tn]'s return is 7or may be7 inconsi/5t ) ! treatm5t ( ! item on ! p>tn]%ip return1 or 7ii7 ! p>tn]%ip has n fil$ a return1 & 7,b7 ! p>tn] files ) ! ,secret>y a /atem5t id5tify+ ! inconsi/5cy1 subsections 7a7 & 7b7 %all n apply to su* item4 7#b7 ,p>tn] receiv+ incorrect in=mation ,a p>tn] %all be treat$ z hav+ compli$ ) subp>agraph 7,b7 ( p>agraph 7#a7 ) respect to an item if ! p>tn]-- 7,a7 demon/rates to ! satisfaction ( ! ,secret>y t ! treatm5t ( ! item on ! p>tn]'s return is consi/5t ) ! treatm5t ( ! item on ! /atem5t furni%$ to ! p>tn] by ! p>tn]%ip1 & 7,b7 elects to h ?is p>agraph apply ) respect to t item4 7d7 ,f9al decision on c]ta9 positions n b9d+ on p>tn]%ip ,any f9al decision ) respect to an inconsi/5t position id5tifi$ "u subsection 7c7 9 a proce$+ to :i* ! p>tn]%ip is n a p>ty %all n be b9d+ on ! p>tn]%ip4 7e7 ,addition to tax = failure to comply ) section ,= addition to tax 9 ! case ( a p>tn]'s disreg>d ( ! requirem5ts ( ?is section1 see "p ,,ii ( sub*apt] ,a ( *apt] #fh4 #fbbc4 ,p>tn]s b\nd by actions ( p>tn]%ip 7a7 ,designation ( p>tn]%ip repres5tative ,ea* p>tn]%ip %all designate 79 ! mann] prescrib$ by ! ,secret>y7 a p>tn] 7or o!r p]son7 ) a sub/antial pres5ce 9 ! ,unit$ ,/ates z ! p>tn]%ip repres5tative :o %all h ! sole au?ority to act on behalf ( ! p>tn]%ip "u ?is sub*apt]4 ,9 any case 9 :i* su* a designation is n 9 effect1 ! ,secret>y may select any p]son z ! p>tn]%ip repres5tative4 7b7 ,b9d+ effect ,a p>tn]%ip & all p>tn]s ( su* p>tn]%ip %all be b\nd-- 7#a7 by actions tak5 "u ?is sub*apt] by ! p>tn]%ip1 & 7#b7 by any f9al decision 9 a proce$+ br\ght "u ?is sub*apt] ) respect to ! p>tn]%ip4 ,,ii ,p>tn]%ip adju/m5ts ,sec4 #fbbe4 ,p>tn]%ip adju/m5t by ,secret>y4 ,sec4 #fbbf4 ,alt]native to paym5t ( imput$ und]paym5t by p>tn]%ip4 ,sec4 #fbbg4 ,adm9i/rative adju/m5t reque/ by p>tn]%ip4 #fbbe4 ,p>tn]%ip adju/m5t by ,secret>y 7a7 ,9 g5]al ,9 ! case ( any adju/m5t by ! ,secret>y 9 ! am\nt ( any item ( income1 ga91 loss1 d$uction1 or cr$it ( a p>tn]%ip1 or any p>tn]'s di/ributive %>e !re(-- 7#a7 ! p>tn]%ip %all pay any imput$ und]paym5t ) respect to su* adju/m5t 9 ! adju/m5t ye> z provid$ 9 section #fbcb1 & 7#b7 any adju/m5t t does n result 9 an imput$ und]paym5t %all be tak5 into acc\nt by ! p>tn]%ip 9 ! adju/m5t ye>-- 7,a7 except z provid$ 9 subp>agraph 7,b71 z a r$uction 9 non-sep>ately /at$ income or an increase 9 non-sep>ately /at$ loss 7:i*ev] is appropriate7 "u section #gjb7;a77#h71 or 7,b7 9 ! case ( an item ( cr$it1 z a sep>ately /at$ item4 7b7 ,det]m9ation ( imput$ und]paym5ts ,= purposes ( ?is sub*apt]-- 7#a7 ,9 g5]al ,except z provid$ 9 subsection 7c71 any imput$ und]paym5t ) respect to any p>tn]%ip adju/m5t = any review$ ye> %all be det]m9$-- 7,a7 by nett+ all adju/m5ts ( items ( income1 ga91 loss1 or d$uction & multiply+ su* net am\nt by ! highe/ rate ( tax 9 effect = ! review$ ye> "u section #a or #aa1 7,b7 by treat+ any net increase or decrease 9 loss "u subp>agraph 7,a7 z a decrease or increase1 respectively1 9 income1 & 7,c7 by tak+ into acc\nt any adju/m5ts to items ( cr$it z an increase or decrease1 z ! case may be1 9 ! am\nt det]m9$ "u subp>agraph 7,a74 7#b7 ,adju/m5ts to di/ributive %>es ( p>tn]s n nett$ ,9 ! case ( any adju/m5t :i* reallocates ! di/ributive %>e ( any item f "o p>tn] to ano!r1 su* adju/m5t %all be tak5 into acc\nt "u p>agraph 7#a7 by disreg>d+-- 7,a7 any decrease 9 any item ( income or ga91 & 7,b7 any increase 9 any item ( d$uction1 loss1 or cr$it4 7c7 ,modification ( imput$ und]paym5ts 7#a7 ,9 g5]al ,! ,secret>y %all e/abli% proc$ures "u :i* ! imput$ und]paym5t am\nt may be modifi$ consi/5t ) ! requirem5ts ( ?is subsection4 7#b7 ,am5d$ returns ( p>tn]s 7,a7 ,9 g5]al ,su* proc$ures %all provide t if-- 7i7 "o or m p>tn]s file returns 7not)/&+ section #feaa7 = ! taxable ye> ( ! p>tn]s :i* includes ! end ( ! review$ ye> ( ! p>tn]%ip1 7ii7 su* returns take into acc\nt all adju/m5ts "u subsection 7a7 prop]ly allocable to su* p>tn]s 7& = any o!r taxable ye> ) respect to :i* any tax attribute is affect$ by reason ( su* adju/m5ts71 & 7iii7 paym5t ( any tax due is includ$ ) su* return1 !n ! imput$ und]paym5t am\nt %all be det]m9$ )\t reg>d to ! portion ( ! adju/m5ts s tak5 into acc\nt4 7,b7 ,reallocation ( di/ributive %>e ,9 ! case ( any adju/m5t :i* reallocates ! di/ributive %>e ( any item f "o p>tn] to ano!r1 p>agraph 7#b7 %all apply only if returns are fil$ by all p>tn]s affect$ by su* adju/m5t4 7#c7 ,tax-exempt p>tn]s ,su* proc$ures %all provide = det]m9+ ! imput$ und]paym5t )\t reg>d to ! portion !re( t ! p>tn]%ip demon/rates is allocable to a p>tn] t w\ld n owe tax by reason ( its /atus z a tax-exempt entity 7z def9$ 9 section #afh7;h77#b774 7#d7 ,modification ( applicable highe/ tax rates 7,a7 ,9 g5]al ,su* proc$ures %all provide = tak+ into acc\nt a rate ( tax l[] ?an ! rate ( tax describ$ 9 subsection 7b77#a77;,a7 ) respect to any portion ( ! imput$ und]paym5t t ! p>tn]%ip demon/rates is allocable to a p>tn] :i*-- 7i7 9 ! case ( ord9>y income1 is a ,c corporation1 or 7ii7 9 ! case ( a capital ga9 or qualifi$ divid5d1 is an individual4 ,9 no ev5t %all ! l[] rate det]m9$ "u ! prec$+ s5t5ce be less ?an ! highe/ rate 9 effect ) respect to ! income & taxpay] describ$ 9 clause 7i7 or clause 7ii71 z ! case may be4 ,= purposes ( clause 7ii71 an ,s corporation %all be treat$ z an individual4 7,b7 ,portion ( imput$ und]paym5t to :i* l[] rate applies 7i7 ,9 g5]al ,except z provid$ 9 clause 7ii71 ! portion ( ! imput$ und]paym5t to :i* ! l[] rate applies ) respect to a p>tn] "u subp>agraph 7,a7 %all be det]m9$ by ref]5ce to ! p>tn]s' di/ributive %>e ( items to :i* ! imput$ und]paym5t relates4 7ii7 ,rule 9 case ( v>i$ treatm5t ( items among p>tn]s ,if ! imput$ und]paym5t is attributable to ! adju/m5t ( m ?an #a item1 & any p>tn]'s di/ributive %>e ( su* items is n ! same ) respect to all su* items1 !n ! portion ( ! imput$ und]paym5t to :i* ! l[] rate applies ) respect to a p>tn] "u subp>agraph 7,a7 %all be det]m9$ by ref]5ce to ! am\nt :i* w\ld h be5 ! p>tn]'s di/ributive %>e ( net ga9 or loss if ! p>tn]%ip _h sold all ( its assets at _! fair m>ket value z ( ! close ( ! review$ ye> ( ! p>tn]%ip4 7#e7 ,o!r proc$ures = modification ( imput$ und]paym5t ,! ,secret>y may by regulations or guidance provide = additional proc$ures to modify imput$ und]paym5t am\nts on ! basis ( su* o!r factors z ! ,secret>y det]m9es are necess>y or appropriate to c>ry out ! purposes ( ?is subsection4 7#f7 ,ye> & day = submission to ,secret>y ,any?+ requir$ to be submitt$ pursuant to p>agraph 7#a7 %all be submitt$ to ! ,secret>y n lat] ?an ! close ( ! #bgj-;day p]iod beg9n+ on ! date on :i* ! notice ( a propos$ p>tn]%ip adju/m5t is mail$ "u section #fbca unless su* p]iod is ext5d$ ) ! cons5t ( ! ,secret>y4 7#g7 ,decision ( ,secret>y ,any modification ( ! imput$ und]paym5t am\nt "u ?is subsection %all be made only ^u approval ( su* modification by ! ,secret>y4 7d7 ,def9itions ,= purposes ( ?is sub*apt]-- 7#a7 ,review$ ye> ,! t]m review$ ye> means ! p>tn]%ip taxable ye> to :i* ! item be+ adju/$ relates4 7#b7 ,adju/m5t ye> ,! t]m adju/m5t ye> means ! p>tn]%ip taxable ye> 9 :i*-- 7,a7 9 ! case ( an adju/m5t pursuant to ! decision ( a c\rt 9 a proce$+ br\ght "u section #fbcd1 su* decision becomes f9al1 7,b7 9 ! case ( an adm9i/rative adju/m5t reque/ "u section #fbbg1 su* adm9i/rative adju/m5t reque/ is made1 or 7,c7 9 any o!r case1 notice ( ! f9al p>tn]%ip adju/m5t is mail$ "u section #fbca4 #fbbf4 ,alt]native to paym5t ( imput$ und]paym5t by p>tn]%ip 7a7 ,9 g5]al ,if ! p>tn]%ip-- 7#a7 n lat] ?an #de days aft] ! date ( ! notice ( f9al p>tn]%ip adju/m5t1 elects ! application ( ?is section ) respect to an imput$ und]paym5t1 & 7#b7 at su* "t & 9 su* mann] z ! ,secret>y may provide1 furni%es to ea* p>tn] ( ! p>tn]%ip = ! review$ ye> & to ! ,secret>y a /atem5t ( ! p>tn]'s %>e ( any adju/m5t to income1 ga91 loss1 d$uction1 or cr$it 7z det]m9$ 9 ! notice ( f9al p>tn]%ip adju/m5t71 section #fbbe %all n apply ) respect to su* und]paym5t & ea* su* p>tn] %all take su* adju/m5t into acc\nt z provid$ 9 subsection 7b74 ,! election "u p>agraph 7#a7 %all be made 9 su* mann] z ! ,secret>y may provide &1 once made1 %all be revocable only ) ! cons5t ( ! ,secret>y4 7b7 ,adju/m5ts tak5 into acc\nt by p>tn] 7#a7 ,tax impos$ 9 ye> ( /atem5t ,ea* p>tn]'s tax impos$ by *apt] #a = ! taxable ye> :i* includes ! date ! /atem5t 0 furni%$ "u subsection 7a7 %all be increas$ by ! aggregate ( ! adju/m5t am\nts det]m9$ "u p>agraph 7#b7 = ! taxable ye>s ref]r$ to !re94 7#b7 ,adju/m5t am\nts ,! adju/m5t am\nts det]m9$ "u ?is p>agraph are-- 7,a7 9 ! case ( ! taxable ye> ( ! p>tn] :i* includes ! end ( ! review$ ye>1 ! am\nt by :i* ! tax impos$ "u *apt] #a w\ld increase if ! p>tn]'s %>e ( ! adju/m5ts describ$ 9 subsection 7a7 7 tak5 into acc\nt = su* taxable ye>1 plus 7,b7 9 ! case ( any taxable ye> aft] ! taxable ye> ref]r$ to 9 subp>agraph 7,a7 & be=e ! taxable ye> ref]r$ to 9 p>agraph 7#a71 ! am\nt by :i* ! tax impos$ "u *apt] #a w\ld increase by reason ( ! adju/m5t to tax attributes "u p>agraph 7#c74 7#c7 ,adju/m5t ( tax attributes ,any tax attribute :i* w\ld h be5 affect$ if ! adju/m5ts describ$ 9 subsection 7a7 7 tak5 into acc\nt = ! taxable ye> ref]r$ to 9 p>agraph 7#b77;,a7 %all-- 7,a7 9 ! case ( any taxable ye> ref]r$ to 9 p>agraph 7#b77;,b71 be appropriately adju/$ = purposes ( apply+ su* p>agraph1 & 7,b7 9 ! case ( any subsequ5t taxable ye>1 be appropriately adju/$4 7c7 ,p5alties & int]e/ 7#a7 ,p5alties ,not)/&+ subsections 7a7 & 7b71 any p5alties1 additions to tax1 or additional am\nt %all be det]m9$ z provid$ "u section #fbba & ! p>tn]s ( ! p>tn]%ip = ! review$ ye> %all be liable = any su* p5alty1 addition to tax1 or additional am\nt4 7#b7 ,int]e/ ,9 ! case ( an imput$ und]paym5t ) respect to :i* ! application ( ?is section is elect$1 int]e/ %all be det]m9$-- 7,a7 at ! p>tn] level1 7,b7 f ! due date ( ! return = ! taxable ye> to :i* ! increase is attributable 7det]m9$ by tak+ into acc\nt any increases attributable to a *ange 9 tax attributes = a taxable ye> "u subsection 7b77#b771 & 7,c7 at ! und]paym5t rate "u section #ffba7;a77#b71 det]m9$ by sub/itut+ #e p]c5tage po9ts = #c p]c5tage po9ts 9 subp>agraph 7,b7 !re(4 #fbbg4 ,adm9i/rative adju/m5t reque/ by p>tn]%ip 7a7 ,9 g5]al ,a p>tn]%ip may file a reque/ = an adm9i/rative adju/m5t 9 ! am\nt ( "o or m items ( income1 ga91 loss1 d$uction1 or cr$it ( ! p>tn]%ip = any p>tn]%ip taxable ye>4 7b7 ,adju/m5t ,any su* adju/m5t "u subsection 7a7 %all be det]m9$ & tak5 into acc\nt = ! p>tn]%ip taxable ye> 9 :i* ! adm9i/rative adju/m5t reque/ is made-- 7#a7 by ! p>tn]%ip "u rules simil> to ! rules ( section #fbbe 7o!r ?an p>agraphs 7#b71 7#f7 & 7#g7 ( subsection 7c7 !re(7 = ! p>tn]%ip taxable ye> 9 :i* ! adm9i/rative adju/m5t reque/ is made1 or 7#b7 by ! p>tn]%ip & p>tn]s "u rules simil> to ! rules ( section #fbbf 7det]m9$ )\t reg>d to ! sub/itution describ$ 9 subsection 7c77#b77;,c7 !re(74 ,9 ! case ( an adju/m5t t w\ld n result 9 an imput$ und]paym5t1 p>agraph 7#a7 %all n apply & p>agraph 7#b7 %all apply ) appropriate adju/m5ts4 7c7 ,p]iod ( limitations ,a p>tn]%ip may n file su* a reque/ m ?an #c ye>s aft] ! lat] (-- 7#a7 ! date on :i* ! p>tn]%ip return = su* ye> is fil$1 or 7#b7 ! la/ day = fil+ ! p>tn]%ip return = su* ye> 7det]m9$ )\t reg>d to ext5sions74 ,9 no ev5t may a p>tn]%ip file su* a reque/ aft] a notice ( an adm9i/rative proce$+ ) respect to ! taxable ye> is mail$ "u section #fbca4 #a ,proc$ure ,sec4 #fbca4 ,notice ( proce$+s & adju/m5t4 ,sec4 #fbcb4 ,assessm5t1 collection1 & paym5t4 ,sec4 #fbcc4 ,int]e/ & p5alties4 ,sec4 #fbcd4 ,judicial review ( p>tn]%ip adju/m5t4 ,sec4 #fbce4 ,p]iod ( limitations on mak+ adju/m5ts4 #fbca4 ,notice ( proce$+s & adju/m5t 7a7 ,9 g5]al ,! ,secret>y %all mail to ! p>tn]%ip & ! p>tn]%ip repres5tative-- 7#a7 notice ( any adm9i/rative proce$+ initiat$ at ! p>tn]%ip level ) respect to an adju/m5t ( any item ( income1 ga91 loss1 d$uction1 or cr$it ( a p>tn]%ip = a p>tn]%ip taxable ye>1 or any p>tn]'s di/ributive %>e !re(1 7#b7 notice ( any propos$ p>tn]%ip adju/m5t result+ f su* proce$+1 & 7#c7 notice ( any f9al p>tn]%ip adju/m5t result+ f su* proce$+4 ,any notice ( a f9al p>tn]%ip adju/m5t %all n be mail$ e>li] ?an #bgj days aft] ! date on :i* ! notice ( ! propos$ p>tn]%ip adju/m5t is mail$4 ,su* notices %all be suffici5t if mail$ to ! la/ kn[n address ( ! p>tn]%ip repres5tative or ! p>tn]%ip 7ev5 if ! p>tn]%ip has t]m9at$ its exi/5ce74 ,! fir/ s5t5ce %all apply to any proce$+ ) respect to an adm9i/rative adju/m5t reque/ fil$ by a p>tn]%ip "u section #fbbg4 7b7 ,fur!r notices re/rict$ ,if ! ,secret>y mails a notice ( a f9al p>tn]%ip adju/m5t to any p>tn]%ip = any p>tn]%ip taxable ye> & ! p>tn]%ip files a petition "u section #fbcd ) respect to su* notice1 9 ! abs5ce ( a %[+ ( fraud1 malfeasance1 or misrepres5tation ( a mat]ial fact1 ! ,secret>y %all n mail ano!r su* notice to su* p>tn]%ip ) respect to su* taxable ye>4 7c7 ,au?ority to resc9d notice ) p>tn]%ip cons5t ,! ,secret>y may1 ) ! cons5t ( ! p>tn]%ip1 resc9d any notice ( a p>tn]%ip adju/m5t mail$ to su* p>tn]%ip4 ,any notice s resc9d$ %all n be treat$ z a notice ( a p>tn]%ip adju/m5t = purposes ( ?is sub*apt]1 & ! taxpay] %all h no "r to br+ a proce$+ "u section #fbcd ) respect to su* notice4 #fbcb4 ,assessm5t1 collection1 & paym5t 7a7 ,9 g5]al ,any imput$ und]paym5t %all be assess$ & collect$ 9 ! same mann] z if x 7 a tax impos$ = ! adju/m5t ye> by subtitle ,a1 except t 9 ! case ( an adm9i/rative adju/m5t reque/ to :i* section #fbbg7;b77#a7 applies1 ! und]paym5t %all be paid :5 ! reque/ is fil$4 7b7 ,limitation on assessm5t ,except z o!rwise provid$ 9 ?is *apt]1 no assessm5t ( a defici5cy may be made 7& no levy or proce$+ 9 any c\rt = ! collection ( any am\nt result+ f su* adju/m5t may be made1 begun or prosecut$7 be=e-- 7#a7 ! close ( ! #ij? day aft] ! day on :i* a notice ( a f9al p>tn]%ip adju/m5t 0 mail$1 & 7#b7 if a petition is fil$ "u section #fbcd ) respect to su* notice1 ! decision ( ! c\rt has become f9al4 7c7 ,premature action may be enjo9$ ,not)/&+ section #gdba7;a71 any action :i* violates subsection 7b7 may be enjo9$ 9 ! prop] c\rt1 includ+ ! ,tax ,c\rt4 ,! ,tax ,c\rt %all h no jurisdiction to enjo9 any action "u ?is subsection unless a timely petition has be5 fil$ "u section #fbcd & !n only 9 respect ( ! adju/m5ts t are ! subject ( su* petition4 7d7 ,exceptions to re/rictions on adju/m5ts 7#a7 ,adju/m5ts aris+ out ( ma? or cl]ical errors 7,a7 ,9 g5]al ,if ! p>tn]%ip is notifi$ t1 on acc\nt ( a ma!matical or cl]ical error appe>+ on ! p>tn]%ip return1 an adju/m5t to a item is requir$1 rules simil> to ! rules ( p>agraphs 7#a7 & 7#b7 ( section #fbac7;b7 %all apply to su* adju/m5t4 7,b7 ,special rule ,if a p>tn]%ip is a p>tn] 9 ano!r p>tn]%ip1 any adju/m5t on acc\nt ( su* p>tn]%ip's failure to comply ) ! requirem5ts ( section #fbbb7;a7 ) respect to its int]e/ 9 su* o!r p>tn]%ip %all be treat$ z an adju/m5t ref]r$ to 9 subp>agraph 7,a71 except t p>agraph 7#b7 ( section #fbac7;b7 %all n apply to su* adju/m5t4 7#b7 ,p>tn]%ip may waive re/rictions ,! p>tn]%ip may at any "t 7:e!r or n any notice ( p>tn]%ip adju/m5t has be5 issu$71 by a sign$ notice 9 writ+ fil$ ) ! ,secret>y1 waive ! re/rictions provid$ 9 subsection 7b7 on ! mak+ ( any p>tn]%ip adju/m5t4 7e7 ,limit :]e no proce$+ begun ,if no proce$+ "u section #fbcd is begun ) respect to any notice ( a f9al p>tn]%ip adju/m5t dur+ ! #ij-;day p]iod describ$ 9 subsection 7b7 !re(1 ! am\nt = :i* ! p>tn]%ip is liable "u section #fbbe %all n exce$ ! am\nt det]m9$ 9 accordance ) su* notice4 #fbcc4 ,int]e/ & p5alties 7a7 ,int]e/ & p5alties det]m9$ f review$ ye> 7#a7 ,9 g5]al ,except to ! ext5t provid$ 9 section #fbbf7;c71 9 ! case ( a p>tn]%ip adju/m5t = a review$ ye>-- 7,a7 int]e/ %all be comput$ "u p>agraph 7#b71 & 7,b7 ! p>tn]%ip %all be liable = any p5alty1 addition to tax1 or additional am\nt z provid$ 9 p>agraph 7#c74 7#b7 ,det]m9ation ( am\nt ( int]e/ ,! int]e/ comput$ "u ?is p>agraph ) respect to any p>tn]%ip adju/m5t is ! int]e/ :i* w\ld be det]m9$ "u *apt] #fg = ! p]iod beg9n+ on ! day aft] ! return due date = ! review$ ye> & end+ on ! return due date = ! adju/m5t ye> 7or1 if e>li]1 ! date paym5t ( ! imput$ und]paym5t is made74 ,prop] adju/m5ts 9 ! am\nt det]m9$ "u ! prec$+ s5t5ce %all be made = adju/m5ts requir$ = p>tn]%ip taxable ye>s aft] ! review$ ye> & be=e ! adju/m5t ye> by reason ( su* p>tn]%ip adju/m5t4 7#c7 ,p5alties ,any p5alty1 addition to tax1 or additional am\nt %all be det]m9$ at ! p>tn]%ip level z if su* p>tn]%ip _h be5 an individual subject to tax "u *apt] #a = ! review$ ye> & ! imput$ und]paym5t 7 an actual und]paym5t 7or und]/atem5t7 = su* ye>4 7b7 ,int]e/ & p5alties ) respect to adju/m5t ye> return 7#a7 ,9 g5]al ,9 ! case ( any failure to pay an imput$ und]paym5t on ! date prescrib$ !re=1 ! p>tn]%ip %all be liable-- 7,a7 = int]e/ z det]m9$ "u p>agraph 7#b71 & 7,b7 = any p5alty1 addition to tax1 or additional am\nt z det]m9$ "u p>agraph 7#c74 7#b7 ,int]e/ ,int]e/ det]m9$ "u ?is p>agraph is ! int]e/ t w\ld be det]m9$ by treat+ ! imput$ und]paym5t z an und]paym5t ( tax impos$ 9 ! adju/m5t ye>4 7#c7 ,p5alties ,p5alties1 additions to tax1 or additional am\nts det]m9$ "u ?is p>agraph are ! p5alties1 additions to tax1 or additional am\nts t w\ld be det]m9$-- 7,a7 by apply+ section #ffea7;a77#b7 to su* failure to pay1 & 7,b7 by treat+ ! imput$ und]paym5t z an und]paym5t ( tax = purposes ( "p ,,ii ( sub*apt] ,a ( *apt] #fh4 #fbcd4 ,judicial review ( p>tn]%ip adju/m5t 7a7 ,9 g5]al ,)9 #ij days aft] ! date on :i* a notice ( a f9al p>tn]%ip adju/m5t is mail$ "u section #fbca ) respect to any p>tn]%ip taxable ye>1 ! p>tn]%ip may file a petition = a readju/m5t = su* taxable ye> )-- 7#a7 ! ,tax ,c\rt1 7#b7 ! di/rict c\rt ( ! ,unit$ ,/ates = ! di/rict 9 :i* ! p>tn]%ip's pr9cipal place ( bus9ess is locat$1 or 7#c7 ! ,claims ,c\rt4 7b7 ,jurisdictional requirem5t = br++ action 9 di/rict c\rt or ,claims ,c\rt 7#a7 ,9 g5]al ,a readju/m5t petition "u ?is section may be fil$ 9 a di/rict c\rt ( ! ,unit$ ,/ates or ! ,claims ,c\rt only if ! p>tn]%ip fil+ ! petition deposits ) ! ,secret>y1 on or be=e ! date ! petition is fil$1 ! am\nt ( ! imput$ und]paym5t 7z ( ! date ( ! fil+ ( ! petition7 if ! p>tn]%ip adju/m5t 0 made z provid$ by ! notice ( f9al p>tn]%ip adju/m5t4 ,! c\rt may by ord] provide t ! jurisdictional requirem5ts ( ?is p>agraph are satisfi$ :]e !re has be5 a good fai? attempt to satisfy su* requirem5t & any %ortfall ( ! am\nt requir$ to be deposit$ is timely correct$4 7#b7 ,int]e/ payable ,any am\nt deposit$ "u p>agraph 7#a71 :ile deposit$1 %all n be treat$ z a paym5t ( tax = purposes ( ?is title 7o!r ?an *apt] #fg74 7c7 ,scope ( judicial review ,a c\rt ) :i* a petition is fil$ 9 accordance ) ?is section %all h jurisdiction to det]m9e all items ( income1 ga91 loss1 d$uction1 or cr$it ( ! p>tn]%ip = ! p>tn]%ip taxable ye> to :i* ! notice ( f9al p>tn]%ip adju/m5t relates1 ! prop] allocation ( su* items among ! p>tn]s1 & ! applicability ( any p5alty1 addition to tax1 or additional am\nt = :i* ! p>tn]%ip may be liable "u ?is sub*apt]4 7d7 ,det]m9ation ( c\rt reviewable ,any det]m9ation by a c\rt "u ?is section %all h ! =ce & effect ( a decision ( ! ,tax ,c\rt or a f9al judgm5t or decree ( ! di/rict c\rt or ! ,claims ,c\rt1 z ! case may be1 & %all be reviewable z su*4 ,! date ( any su* det]m9ation %all be treat$ z be+ ! date ( ! c\rt's ord] ent]+ ! decision4 7e7 ,effect ( decision dismiss+ action ,if an action br\ght "u ?is section is dismiss$ o!r ?an by reason ( a rescission "u section #fbca7;c71 ! decision ( ! c\rt dismiss+ ! action %all be consid]$ z its decision t ! notice ( f9al p>tn]%ip adju/m5t is correct1 & an appropriate ord] %all be ent]$ 9 ! records ( ! c\rt4 #fbce4 ,p]iod ( limitations on mak+ adju/m5ts 7a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is section1 no adju/m5t "u ?is subp>t = any p>tn]%ip taxable ye> may be made aft] ! lat] (-- 7#a7 ! date :i* is #c ye>s aft] ! late/ (-- 7,a7 ! date on :i* ! p>tn]%ip return = su* taxable ye> 0 fil$1 7,b7 ! return due date = ! taxable ye>1 or 7,c7 ! date on :i* ! p>tn]%ip fil$ an adm9i/rative adju/m5t reque/ ) respect to su* ye> "u section #fbbg1 or 7#b7 9 ! case ( any modification ( an imput$ und]paym5t "u section #fbbe7;c71 ! date t is #bgj days 7plus ! numb] ( days ( any ext5sion cons5t$ to by ! ,secret>y "u p>agraph 7#d7 !re(7 aft] ! date on :i* ev]y?+ requir$ to be submitt$ to ! ,secret>y pursuant to su* section is s submitt$1 or 7#c7 9 ! case ( any notice ( a propos$ p>tn]%ip adju/m5t "u section #fbca7;a77#b71 ! date t is #bgj days aft] ! date ( su* notice4 7b7 ,ext5sion by agreem5t ,! p]iod describ$ 9 subsection 7a7 7includ+ an ext5sion p]iod "u ?is subsection7 may be ext5d$ by an agreem5t ent]$ into by ! ,secret>y & ! p>tn]%ip be=e ! expiration ( su* p]iod4 7c7 ,special rule 9 case ( fraud1 etc 7#a7 ,false return ,9 ! case ( a false or fraudul5t p>tn]%ip return ) int5t to evade tax1 ! adju/m5t may be made at any "t4 7#b7 ,sub/antial omission ( income ,if any p>tn]%ip omits f gross income an am\nt prop]ly includible !re9 & su* am\nt is describ$ 9 section #feja7;e77#a77;,a71 subsection 7a7 %all be appli$ by sub/itut+ #f ye>s = #c ye>s4 7#c7 ,no return ,9 ! case ( a failure by a p>tn]%ip to file a return = any taxable ye>1 ! adju/m5t may be made at any "t4 7#d7 ,return fil$ by ,secret>y ,= purposes ( ?is section1 a return execut$ by ! ,secret>y "u subsection 7b7 ( section #fjbj on behalf ( ! p>tn]%ip %all n be treat$ z a return ( ! p>tn]%ip4 7d7 ,susp5sion :5 ,secret>y mails notice ( adju/m5t ,if notice ( a f9al p>tn]%ip adju/m5t ) respect to any taxable ye> is mail$ "u section #fbca1 ! runn+ ( ! p]iod specifi$ 9 subsection 7a7 7z modifi$ by ! o!r provisions ( ?is section7 %all be susp5d$-- 7#a7 = ! p]iod dur+ :i* an action may be br\ght "u section #fbcd 7&1 if a petition is fil$ "u su* section ) respect to su* notice1 until ! decision ( ! c\rt becomes f9al71 & 7#b7 = #a ye> !reaft]4 #b ,def9itions & special rules ,sec4 #fbda4 ,def9itions & special rules4 #fbda4 ,def9itions & special rules ,= purposes ( ?is sub*apt]-- 7#a7 ,p>tn]%ip ,! t]m p>tn]%ip means any p>tn]%ip requir$ to file a return "u section #fjca7;a74 7#b7 ,p>tn]%ip adju/m5t ,! t]m p>tn]%ip adju/m5t means any adju/m5t 9 ! am\nt ( any item ( income1 ga91 loss1 d$uction1 or cr$it ( a p>tn]%ip1 or any p>tn]'s di/ributive %>e !re(4 7#c7 ,return due date ,! t]m return due date means1 ) respect to ! taxable ye>1 ! date prescrib$ = fil+ ! p>tn]%ip return = su* taxable ye> 7det]m9$ )\t reg>d to ext5sions74 7#d7 ,paym5ts nond$uctible ,no d$uction %all be all[$ "u subtitle ,a = any paym5t requir$ to be made by a p>tn]%ip "u ?is sub*apt]4 7#e7 ,p>tn]%ips hav+ pr9cipal place ( bus9ess outside ,unit$ ,/ates ,= purposes ( sections #fbcd1 a pr9cipal place ( bus9ess locat$ outside ! ,unit$ ,/ates %all be treat$ z locat$ 9 ! ,di/rict ( ,columbia4 7#f7 ,p>tn]%ips 9 cases "u title #aa ( ,unit$ ,/ates ,code 7,a7 ,susp5sion ( p]iod ( limitations on mak+ adju/m5t1 assessm5t1 or collection ,! runn+ ( any p]iod ( limitations provid$ 9 ?is sub*apt] on mak+ a p>tn]%ip adju/m5t 7or provid$ by section #feja or #fejb on ! assessm5t or collection ( any imput$ und]paym5t det]m9$ "u ?is sub*apt]7 %all1 9 a case "u title #aa ( ! ,unit$ ,/ates ,code1 be susp5d$ dur+ ! p]iod dur+ :i* ! ,secret>y is prohibit$ by reason ( su* case f mak+ ! adju/m5t 7or assessm5t or collection7 &-- 7i7 = adju/m5t or assessm5t1 #fj days !reaft]1 & 7ii7 = collection1 #f mon?s !reaft]4 ,a rule simil> to ! rule ( section #fbac7;f77#b7 %all apply = purposes ( section #fbcb7;b74 7,b7 ,susp5sion ( p]iod ( limitation = fil+ = judicial review ,! runn+ ( ! p]iod specifi$ 9 section #fbcd %all1 9 a case "u title #aa ( ! ,unit$ ,/ates ,code1 be susp5d$ dur+ ! p]iod dur+ :i* ! p>tn]%ip is prohibit$ by reason ( su* case f fil+ a petition "u section #fbcd & = #fj days !reaft]4 7#g7 ,treatm5t :]e p>tn]%ip ceases to exi/ ,if a p>tn]%ip ceases to exi/ be=e a p>tn]%ip adju/m5t "u ?is sub*apt] takes effect1 su* adju/m5t %all be tak5 into acc\nt by ! =m] p>tn]s ( su* p>tn]%ip "u regulations prescrib$ by ! ,secret>y4 7#h7 ,ext5sion to entities fil+ p>tn]%ip return ,if a p>tn]%ip return is fil$ by an entity = a taxable ye> b x is det]m9$ t ! entity is n a p>tn]%ip 7or t !re is no entity7 = su* ye>1 !n1 to ! ext5t provid$ 9 regulations1 ! provisions ( ?is sub*apt] are h]eby ext5d$ 9 respect ( su* ye> to su* entity & its items & to p]sons hold+ an int]e/ 9 su* entity4 4 7#b7 ,cl]ical am5dm5t ,! table ( sub*apt]s = *apt] #fc ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by ! prec$+ provisions ( ?is section1 is am5d$ by ins]t+ aft] ! item relat+ to sub*apt] ,b ! foll[+ new item3 ,sub*apt] ,c4 ,treatm5t ( p>tn]%ips4 4 7d7 ,b9d+ nature ( p>tn]%ip adju/m5t proce$+s ,section #fccj7;c77#d7 ( su* ,code is am5d$ by /rik+ or at ! end ( subp>agraph 7,a71 by /rik+ ! p]iod at ! end ( subp>agraph 7,b7 & ins]t+ 2 or1 & by ins]t+ aft] subp>agraph 7,b7 ! foll[+ new subp>agraph3 7,c7 a f9al det]m9ation has be5 made ) respect to su* issue 9 a proce$+ br\ght "u sub*apt] ,c ( *apt] #fc4 4 7e7 ,re/riction on au?ority to am5d p>tn] in=mation /atem5ts ,section #fjca7;b7 ( su* ,code is am5d$ by add+ at ! end ! foll[+3 ,except z provid$ 9 ! proc$ures "u section #fbbe7;c71 ) respect to /atem5ts "u section #fbbf1 or z o!rwise provid$ by ! ,secret>y1 in=mation requir$ to be furni%$ by ! p>tn]%ip "u ?is subsection may n be am5d$ aft] ! due date ( ! return "u subsection 7a7 to :i* su* in=mation relates44 7f7 ,con=m+ am5dm5ts 7#a7 ,section #fjca7;b7 ( su* ,code is am5d$ by /rik+ ! la/ s5t5ce4 7#b7 ,section #fdbb ( su* ,code is am5d$ by /rik+ p>agraph 7#ab74 7#c7 ,section #feja7n7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#b7 & 7#c7 & by /rik+ ,cross ref]5ces & all t foll[s ?r\gh ,= p]iod ( limitations & ins]t+ ,cross ref]5ce4--,= p]iod ( limitations4 7#d7 ,section #fejc7;a77#a7 ( su* ,code is am5d$ by /rik+ 7or section #fbbi & all t foll[s ?r\gh ( section #fbcj7;a774 7#e7 ,section #fejd ( su* ,code is am5d$ by /rik+ p>agraph 7#aa74 7#f7 ,section #feaa ( su* ,code is am5d$ by /rik+ subsection 7g74 7#g7 ,section #feab7;b77#c7 ( su* ,code is am5d$ by /rik+ ! second s5t5ce4 7#h7 ,section #feae ( su* ,code is am5d$ by /rik+ p>agraph 7#f74 7#i7 ,section #ffja7;c7 ( su* ,code is am5d$ by /rik+ ! la/ s5t5ce4 7#aj7 ,section #gdba7;a7 ( su* ,code is am5d$ by /rik+ #fbbe7;b71 #fbdf7;b7 & ins]t+ #fbcb7;c74 7#aa7 ,section #gdbb ( su* ,code is am5d$ by /rik+ subsection 7h74 7#ab7 ,section #gdei7;c7 ( su* ,code is am5d$ by /rik+ section #fbbf & all t foll[s ?r\gh or #fbeb & ins]t+ section #fbcd4 7#ac7 ,section #gdhb7;b77#a7 ( su* ,code is am5d$-- 7,a7 9 subp>agraph 7,e71 by /rik+ section #fbbf1 #fbbh1 #fbdg1 or #fbeb & ins]t+ section #fbcd1 7,b7 by /rik+ subp>agraph 7,f71 by /rik+ or at ! end ( subp>agraph 7,e7 & ins]t+ a p]iod1 & by ins]t+ or at ! end ( subp>agraph 7,d71 & 7,c7 9 ! la/ s5t5ce1 by /rik+ section #fbbf1 #fbbh7;a71 or #fbcd7;c7 & ins]t+ section #fbcd4 7#ad7 ,section #gdhe7;b7 ( su* ,code is am5d$ by /rik+ section #fbbf1 #fbbh7;a71 #fbdg1 or #fbeb & ins]t+ section #fbcd4 7g7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all apply to returns fil$ = p>tn]%ip taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag4 7#b7 ,adm9i/rative adju/m5t reque/s ,9 ! case ( adm9i/rative adju/m5t reque/ "u section #fbbg ( su* ,code1 ! am5dm5ts made by ?is section %all apply to reque/s ) respect to returns fil$ = p>tn]%ip taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag4 7#c7 ,adju/$ p>tn]s /atem5ts ,9 ! case ( a p>tn]%ip elect+ ! application ( section #fbbf ( su* ,code1 ! am5dm5ts made by ?is section %all apply to elections ) respect to returns fil$ = p>tn]%ip taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag4 7#d7 ,election ,a p>tn]%ip may elect 7at su* "t & 9 su* =m & mann] z ! ,secret>y ( ! ,treasury may prescribe7 = ! am5dm5ts made by ?is section 7o!r ?an ! election "u section #fbba7;b7 ( su* ,code 7z add$ by ?is ,act77 to apply to any return ( ! p>tn]%ip fil$ = p>tn]%ip taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act & be=e ,janu>y #a1 #bjah4 #aajb4 ,p>tn]%ip int]e/s creat$ by gift 7a7 ,9 g5]al ,section #gfa7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 ,9 ! case ( a capital int]e/ 9 a p>tn]%ip 9 :i* capital is a mat]ial income-produc+ factor1 :e!r a p]son is a p>tn] ) respect to su* int]e/ %all be det]m9$ )\t reg>d to :e!r su* int]e/ 0 d]iv$ by gift f any o!r p]son44 7b7 ,con=m+ am5dm5ts ,section #gjd7;e7 ( su* ,code is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & by r$esignat+ p>agraphs 7#b7 & 7#c7 z p>agraphs 7#a7 & 7#b71 respectively1 7#b7 by /rik+ ?is section 9 p>agraph 7#b7 7z s r$esignat$7 & ins]t+ ?is subsection1 & 7#c7 by /rik+ ,family p>tn]%ips 9 ! head+ & ins]t+ ,p>tn]%ip int]e/s creat$ by gift4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to p>tn]%ip taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 ,,xii ,designation ( ,small ,h\se ,rotunda #abja4 ,designat+ small ,h\se rotunda z ,fre$om ,foy] ,! fir/ floor ( ! area ( ! ,h\se ( ,repres5tatives w+ ( ! ,unit$ ,/ates ,capitol kn[n z ! small ,h\se rotunda is designat$ ! ,fre$om ,foy]4 ,cl]k4