,i #aafth ,,congress #b;d ,session ,h4 ,r4 #ijfd ,,in ,,the ,,house ,,of ,,representatives ,december #ca1 #bjbj ,mr4 ,king of ,iowa introduced the following bill2 which was referred to the ,committee on the ,judiciary1 and in addition to the ,committees on ,energy and ,commerce1 ,ways and ,means1 ,education and ,labor1 ,natural ,resources1 ,house ,administration1 ,rules1 ,appropriations1 ,agriculture1 ,oversight and ,reform1 ,veterans' ,affairs1 and ,foreign ,affairs1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend and improve ,federal law in the areas of immigration1 health care1 the ,constitution1 education1 trade1 veterans affairs1 welfare1 tax1 and other matters4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,refurbishing the ,pillars of ,american ,exceptionalism ,act of #bjbj4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,division ,a-- ,title ,i--,birthright ,citizenship ,sec4 #aja4 ,short title4 ,sec4 #ajb4 ,citizenship at birth for certain persons born in the ,united ,states4 ,title ,,ii--,obama,care ,repeal ,sec4 #bja4 ,short title4 ,sec4 #bjb4 ,repeal of the ,patient ,protection and ,affordable ,care ,act and the ,health ,care and ,education ,reconciliation ,act of #bjaj4 ,title ,,iii--,barring ,,ppaca ,supreme ,court cases from citation ,sec4 #cja4 ,barring ,,ppaca ,supreme ,court cases from citation4 ,title ,,iv--,protect ,interstate ,commerce ,sec4 #dja4 ,short title4 ,sec4 #djb4 ,prohibition against interference by ,state and local governments with production or manufacture of items in other ,states4 ,sec4 #djc4 ,federal cause of action to challenge ,state regulation of interstate commerce4 ,sec4 #djd4 ,agricultural product defined4 ,title ,v--,establishing ,mandatory ,minimums for ,illegal ,reentry ,sec4 #eja4 ,short title4 ,sec4 #ejb4 ,increased penalties for reentry of removed aliens4 ,title ,,vi--,sarah's ,law ,sec4 #fja4 ,short title4 ,sec4 #fjb4 ,mandatory detention of certain aliens charged with a crime resulting in death or serious bodily injury4 ,sec4 #fjc4 ,savings provision4 ,title ,,vii--,heartbeat ,protection ,sec4 #gja4 ,short title4 ,sec4 #gjb4 ,abortions prohibited without a check for fetal heartbeat1 or if a fetal heartbeat is detectable4 ,title ,,viii--,sanctity of ,life ,sec4 #hja4 ,short title4 ,sec4 #hjb4 ,findings and declaration4 ,sec4 #hjc4 ,limitation on jurisdiction4 ,sec4 #hjd4 ,limitation on jurisdiction4 ,sec4 #hje4 ,effective date4 ,sec4 #hjf4 ,severability4 ,title ,,ix--,tax ,free ,health ,insurance ,sec4 #ija4 ,short title4 ,sec4 #ijb4 ,deduction for premiums for health insurance4 ,title ,x--,american ,future ,healthcare ,sec4 #ajja4 ,short title4 ,sec4 #ajjb4 ,reform of ,health ,savings ,accounts4 ,sec4 #ajjc4 ,,hsa ,rollover to ,medicare ,advantage ,,msa4 ,sec4 #ajjd4 ,treatment of direct primary care service arrangement fees as medical expense4 ,sec4 #ajje4 ,allowing certain individuals with alternative health coverage to choose to opt out of the ,medicare part ,a benefit4 ,title ,,xi ,subtitle ,a--,choices in ,education ,act ,sec4 #aaja4 ,short title4 ,sec4 #aajb4 ,repeal of ,elementary and ,secondary ,education ,act and limitation on secretarial authority4 ,sec4 #aajc4 ,block grants to states4 ,sec4 #aajd4 ,application4 ,sec4 #aaje4 ,education voucher program requirements4 ,sec4 #aajf4 ,definitions4 ,subtitle ,b--,no ,hungry ,kids ,act ,sec4 #aaba4 ,short title4 ,sec4 #aabb4 ,repeal of rule4 ,sec4 #aabc4 ,limits on certain nutritional requirements4 ,title ,,xii--,religious ,worker ,visa ,reciprocity ,sec4 #abja4 ,short title4 ,sec4 #abjb4 ,requiring reciprocal immigration treatment4 ,title ,,xiii--,termination of ,,eb-#e program ,sec4 #acja4 ,termination of ,,eb-#e program4 ,title ,,xiv--,expatriate ,terrorist ,sec4 #adja4 ,short title4 ,sec4 #adjb4 ,loss of nationality due to support of terrorism4 ,sec4 #adjc4 ,revocation or denial of passports and passport cards to individuals who are members of foreign terrorist organizations4 ,title ,,xv--,silencers ,help ,us ,save ,hearing ,sec4 #aeja4 ,short title4 ,sec4 #aejb4 ,equal treatment of silencers and firearms4 ,sec4 #aejc4 ,treatment of certain silencers4 ,sec4 #aejd4 ,preemption of certain ,state laws in relation to firearm silencers4 ,sec4 #aeje4 ,silencers and mufflers not to be federally regulated4 ,title ,,xvi--,protect ,american ,,ipr ,sec4 #afja4 ,short title4 ,sec4 #afjb4 ,study and report on violations of ,united ,states intellectual property rights in ,china or by ,chinese persons4 ,sec4 #afjc4 ,imposition of duties on merchandise from ,china and distribution of proceeds of such duties to holders of certain ,united ,states intellectual property rights4 ,sec4 #afjd4 ,compensation for losses borne by holders of ,united ,states intellectual property rights4 ,title ,,xvii--,sunset ,act ,sec4 #agja4 ,short title4 ,sec4 #agjb4 ,congressional review of agency rulemaking4 ,title ,,xviii--,illegal ,deduction ,elimination ,sec4 #ahja4 ,short title4 ,sec4 #ahjb4 ,clarification that wages paid to unauthorized aliens may not be deducted from gross income4 ,sec4 #ahjc4 ,modification of ,e-,verify ,program4 ,title ,,xix--,english ,language ,unity ,sec4 #aija4 ,short title4 ,sec4 #aijb4 ,findings4 ,sec4 #aijc4 ,english as official language of the ,united ,states4 ,sec4 #aijd4 ,general rules of construction for ,english language texts of the laws of the ,united ,states4 ,sec4 #aije4 ,implementing regulations4 ,sec4 #aijf4 ,effective date4 ,title ,,xx--,davis-,bacon ,repeal ,sec4 #bjja4 ,short title4 ,sec4 #bjjb4 ,repeal of ,davis-,bacon wage requirements4 ,sec4 #bjjc4 ,effective date and limitation4 ,title ,,xxi--,census ,accuracy ,sec4 #baja4 ,short title4 ,sec4 #bajb4 ,citizenship or lawful presence status on census questionnaires4 ,title ,,xxii--,truth in ,employment ,sec4 #bbja4 ,short title4 ,sec4 #bbjb4 ,findings and purpose4 ,sec4 #bbjc4 ,protection of employer rights4 ,title ,,xxiii--,e-bonding for ,immigration ,integrity ,sec4 #bcja4 ,short title4 ,sec4 #bcjb4 ,requirement of bond4 ,sec4 #bcjc4 ,visa overstay rate categories4 ,sec4 #bcjd4 ,e-bond ,enforcement ,fund4 ,sec4 #bcje4 ,report4 ,sec4 #bcjf4 ,definitions4 ,title ,,xxiv--,restoring ,maximum ,mobility to ,our ,nation's ,veterans ,sec4 #bdja4 ,short title4 ,sec4 #bdjb4 ,wheelchairs for veterans with service-connected disabilities4 ,title ,,xxv--,end ,sanctuaries and ,help ,our ,american ,homeless and ,veterans ,sec4 #beja4 ,short title4 ,sec4 #bejb4 ,findings4 ,sec4 #bejc4 ,treatment of sanctuary jurisdictions4 ,sec4 #bejd4 ,private right of action4 ,title ,,xxvi--,social ,security ,integrity ,act of #bjbj ,sec4 #bfja4 ,short title4 ,sec4 #bfjb4 ,findings4 ,sec4 #bfjc4 ,implementation of ,,oig recommendations4 ,title ,,xxvii--,,hj ,res #dg ,title ,,xxviii--,,hj ,res #di ,title ,,xxix--,protecting ,access to ,care ,sec4 #bija4 ,short title4 ,sec4 #bijb4 ,encouraging speedy resolution of claims4 ,sec4 #bijc4 ,compensating patient injury4 ,sec4 #bijd4 ,maximizing patient recovery4 ,sec4 #bije4 ,authorization of payment of future damages to claimants in health care lawsuits4 ,sec4 #bijf4 ,product liability for health care providers4 ,sec4 #bijg4 ,definitions4 ,sec4 #bijh4 ,effect on other laws4 ,sec4 #biji4 ,rules of construction4 ,sec4 #biaj4 ,effective date4 ,sec4 #biaa4 ,limitation on expert witness testimony4 ,sec4 #biab4 ,communications following unanticipated outcome4 ,sec4 #biac4 ,expert witness qualifications4 ,sec4 #biad4 ,affidavit of merit4 ,sec4 #biae4 ,notice of intent to commence lawsuit4 ,title ,,xxx--,consolidation of ,federal welfare programs ,sec4 #cjja4 ,sense of congress4 ,division ,b--,fair ,tax ,act ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,congressional findings4 ,title ,i--,repeal of the ,income ,tax1 ,payroll ,taxes1 and ,estate and ,gift ,taxes ,sec4 #aja4 ,income taxes repealed4 ,sec4 #ajb4 ,payroll taxes repealed4 ,sec4 #ajc4 ,estate and gift taxes repealed4 ,sec4 #ajd4 ,conforming amendments2 effective date4 ,title ,,ii--,sales ,tax ,enacted ,sec4 #bja4 ,sales tax4 ,sec4 #bjb4 ,conforming and technical amendments4 ,title ,,iii--,other ,matters ,sec4 #cja4 ,phase-out of administration of repealed ,federal taxes4 ,sec4 #cjb4 ,administration of other ,federal taxes4 ,sec4 #cjc4 ,sales tax inclusive ,social ,security benefits indexation4 ,title ,,iv--,sunset of ,sales ,tax if ,sixteenth ,amendment not ,repealed ,sec4 #dja4 ,elimination of sales tax if ,sixteenth ,amendment not repealed4 ,division ,c--,constitutional ,amendments ,title ,i--,repeal of #afth ,amendment ,sec4 ,i ,repeal of #afth ,amendment4 ,title ,,ii--,apportionment of ,representatives ,sec4 ,,ii ,apportionment of ,representatives4 ,a ,i ,birthright ,citizenship #aja4 ,short title ,this title may be cited as the ,birthright ,citizenship ,act of #bjbj4 #ajb4 ,citizenship at birth for certain persons born in the ,united ,states 7a7 ,in general ,section #cja of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adja7 is amended-- 7#a7 by inserting 7a7 ,in general4-- before ,the following2 7#b7 by redesignating subsections 7a7 through 7h7 as paragraphs 7#a7 through 7#h71 respectively2 and 7#c7 by adding at the end the following3 7b7 ,definition ,acknowledging the right of birthright citizenship established by section #a of the #adth amendment to the ,constitution1 a person born in the ,united ,states shall be considered #8subject to the jurisdiction' of the ,united ,states for purposes of subsection 7a77#a7 if the person is born in the ,united ,states of parents1 one of whom is-- 7#a7 a citizen or national of the ,united ,states2 7#b7 an alien lawfully admitted for permanent residence in the ,united ,states whose residence is in the ,united ,states2 or 7#c7 an alien performing active service in the armed forces 7as defined in section #aja of title #aj1 ,united ,states ,code74 4 7b7 ,applicability ,the amendment made by subsection 7a77#c7 shall not be construed to affect the citizenship or nationality status of any person born before the date of the enactment of this ,act4 ,,ii ,obama,care ,repeal #bja4 ,short title ,this title may be cited as the ,obama,care ,repeal ,act4 #bjb4 ,repeal of the ,patient ,protection and ,affordable ,care ,act and the ,health ,care and ,education ,reconciliation ,act of #bjaj 7a7 ,patient ,protection and ,affordable ,care ,act ,effective as of the enactment of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh71 such ,act is repealed1 and the provisions of law amended or repealed by such ,act are restored or revived as if such ,act had not been enacted4 7b7 ,health ,care and ,education ,reconciliation ,act of #bjaj ,effective as of the enactment of the ,health ,care and ,education ,reconciliation ,act of #bjaj 7,public ,law #aaa-aeb71 such ,act is repealed1 and the provisions of law amended or repealed by such ,act are restored or revived as if such ,act had not been enacted4 ,,iii ,barring ,,ppaca ,supreme ,court cases from citation #cja4 ,barring ,,ppaca ,supreme ,court cases from citation ,under ,article #c1 ,section #b1 which allows ,congress to provide exceptions and regulations for ,supreme ,court consideration of cases and controversies1 the following cases are barred from citation for the purpose of precedence in all future cases after enactment3 ,nat'l ,fed'n of ,indep4 ,bus4 v4 ,sebelius1 #acb ,s4 ,ct4 #beff1 #begc1 #ahc ,l4 ,ed4 #b;d #dej 7#bjab7 and ,king v4 ,burwell1 #ace ,s4 ,ct4 #bdhj1 #bdhe1 #aib ,l4 ,ed4 #b;d #dhc 7#bjae7 and ,burwell v4 ,hobby ,lobby ,stores ,inc41 #acd ,s4 ,ct4 #bgea1 #bghb1 #ahi ,l4 ,ed4 #b;d #fge 7#bjad74 ,,iv ,protect ,interstate ,commerce #dja4 ,short title ,this title may be cited as the ,protect ,interstate ,commerce ,act of #bjbj4 #djb4 ,prohibition against interference by ,state and local governments with production or manufacture of items in other ,states ,consistent with article ,i1 section #h1 clause #c of the ,constitution of the ,united ,states1 the government of a ,state or locality therein shall not impose a standard or condition on the production or manufacture of any agricultural product sold or offered for sale in interstate commerce if-- 7#a7 such production or manufacture occurs in another ,state2 and 7#b7 the standard or condition is in addition to the standards and conditions applicable to such production or manufacture pursuant to-- 7,a7 ,federal law2 and 7,b7 the laws of the ,state and locality in which such production or manufacture occurs4 #djc4 ,federal cause of action to challenge ,state regulation of interstate commerce 7a7 ,private right of action ,a person1 including1 but not limited to1 a producer1 transporter1 distributer1 consumer1 laborer1 trade association1 the ,federal ,government1 a ,state government1 or a unit of local government1 which is affected by a regulation of a ,state or unit of local government which regulates any aspect of an agricultural product1 including any aspect of the method of production1 which is sold in interstate commerce1 or any means or instrumentality through which such an agricultural product is sold in interstate commerce1 may bring an action in the appropriate court to invalidate such a regulation and seek damages for economic loss resulting from such regulation4 7b7 ,preliminary injunction ,upon a motion of the plaintiff described in subsection 7a71 the court shall issue a preliminary injunction to preclude the ,state or unit of local government from enforcing the regulation at issue until such time as the court enters a final judgment in the case1 unless the ,state or unit of local government proves by clear and convincing evidence that-- 7#a7 the ,state or unit of local government is likely to prevail on the merits at trial2 and 7#b7 the injunction would cause irreparable harm to the ,state or unit of local government4 7c7 ,statute of limitations ,no action shall be maintained under this section unless it is commenced within #aj years after the cause of action arose4 #djd4 ,agricultural product defined ,in this title1 the term agricultural product has the meaning given such term in section #bjg of the ,agricultural ,marketing ,act of #aidf 7#g ,u4,s4,c4 #afbf74 ,v ,establishing ,mandatory ,minimums for ,illegal ,reentry #eja4 ,short title ,this title may be cited as ,sarah's ,law or as the ,establishing ,mandatory ,minimums for ,illegal ,reentry ,act of #bjbj4 #ejb4 ,increased penalties for reentry of removed aliens ,section #bgf of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbf7 is amended-- 7#a7 in subsection 7a71 in the matter following paragraph 7#b7 by striking fined under title #ah1 ,united ,states ,code1 or imprisoned not more than #b years1 or both and inserting imprisoned not less than #e years and not more than #f years2 and 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#a71 by striking fined under title #ah1 ,united ,states ,code1 imprisoned not more than #aj years1 or both and inserting imprisoned not less than #e and not more than #aj years1 and may1 in addition1 be fined under title #ah1 ,united ,states ,code2 7,b7 in paragraph 7#b71 by striking fined under such title1 imprisoned not more than #bj years1 or both and inserting imprisoned not less than #e and not more than #bj years and may1 in addition1 be fined under such title2 and 7,c7 in paragraph 7#d71 by striking fined under title #ah1 ,united ,states ,code1 imprisoned for not more than #aj years1 or both and inserting imprisoned for not less than #e and not more than #aj years and may1 in addition1 be fined under such title4 ,,vi ,sarah's ,law #fja4 ,short title ,this title may be cited as ,sarah's ,law4 #fjb4 ,mandatory detention of certain aliens charged with a crime resulting in death or serious bodily injury ,section #bcf7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbf7;c77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in subparagraphs 7,a7 and 7,b71 by striking the comma at the end of each subparagraph and inserting a semicolon2 7,b7 in subparagraph 7,c7-- 7i7 by striking sentence and inserting sentenced2 and 7ii7 by striking 1 or and inserting a semicolon2 7,c7 in subparagraph 7,d71 by striking the comma at the end and inserting 2 or2 and 7,d7 by inserting after subparagraph 7,d7 the following3 7,e7 7i7 7,i7 was not inspected and admitted into the ,united ,states2 7,,ii7 held a nonimmigrant visa 7or other documentation authorizing admission into the ,united ,states as a nonimmigrant7 that has been revoked under section #bba7;i72 or 7,,iii7 is described in section #bcg7;a77#a77;,c77i72 and 7ii7 has been charged by a prosecuting authority in the ,united ,states with any crime that resulted in the death or serious bodily injury 7as defined in section #acfe7;h77#c7 of title #ah1 ,united ,states ,code7 of another person1 2 and 7#b7 by adding at the end the following3 7#c7 ,notification requirement ,upon encountering or gaining knowledge of an alien described in paragraph 7#a71 the ,assistant ,secretary of ,homeland ,security for ,immigration and ,customs ,enforcement shall make reasonable efforts-- 7,a7 to obtain information from law enforcement agencies and from other available sources regarding the identity of any victims of the crimes for which such alien was charged or convicted2 and 7,b7 to provide the victim or1 if the victim is deceased1 a parent1 guardian1 spouse1 or closest living relative of such victim1 with information1 on a timely and ongoing basis1 including-- 7i7 the alien's full name1 aliases1 date of birth1 and country of nationality2 7ii7 the alien's immigration status and criminal history2 7iii7 the alien's custody status and any changes related to the alien's custody2 and 7iv7 a description of any efforts by the ,united ,states ,government to remove the alien from the ,united ,states4 4 #fjc4 ,savings provision ,nothing in this title1 or the amendments made by this title1 may be construed to limit the rights of crime victims under any other provision of law1 including section #cgga of title #ah1 ,united ,states ,code4 ,,vii ,heartbeat ,protection #gja4 ,short title ,this title may be cited as the ,heartbeat ,protection ,act of #bjbj4 #gjb4 ,abortions prohibited without a check for fetal heartbeat1 or if a fetal heartbeat is detectable 7a7 ,abortions prohibited without a check for fetal heartbeat1 or if a fetal heartbeat is detectable ,chapter #gd of title #ah1 ,united ,states ,code1 is amended-- 7#a7 in the chapter heading1 by striking ,partial-,birth2 7#b7 by inserting after section #aeca the following3 #aecb4 ,abortions prohibited without a check for fetal heartbeat1 or if a fetal heartbeat is detectable 7a7 ,offense ,any physician who knowingly performs an abortion and thereby kills a human fetus-- 7#a7 without determining1 according to standard medical practice1 whether the fetus has a detectable heartbeat2 7#b7 without informing the mother of the results of that determination2 or 7#c7 after determining1 according to standard medical practice1 that the fetus has a detectable heartbeat1 shall be fined under this title or imprisoned not more than #e years1 or both4 ,this subsection does not apply to an abortion that is necessary to save the life of a mother whose life is endangered by a physical disorder1 physical illness1 or physical injury1 including a life-endangering physical condition caused by or arising from the pregnancy itself1 but not including psychological or emotional conditions4 7b7 ,defendant may seek hearing ,a defendant indicted for an offense under this section may seek a hearing before the ,state ,medical ,board on whether the physician's conduct was necessary to save the life of the mother whose life was endangered by a physical disorder1 physical illness1 or physical injury1 including a life-endangering physical condition caused by or arising from the pregnancy itself1 but not including psychological or emotional conditions4 ,the findings on that issue are admissible on that issue at the trial of the defendant4 ,upon a motion of the defendant1 the court shall delay the beginning of the trial for not more than #cj days to permit such a hearing to take place4 7c7 ,no liability for the mother on whom abortion is performed ,a mother upon whom an abortion is performed may not be prosecuted under this section1 for a conspiracy to violate this section1 or for an offense under section #b1 #c1 or #d of this title based on a violation of this section4 7d7 ,requirement for data retention ,the physician shall include in the medical file of the mother documentation of the determination1 according to standard medical practice1 of whether the fetus has a detectable heartbeat1 the results of that determination1 notification of the mother of those results1 and any information entered into evidence in any proceedings under subsection 7b74 ,paragraph 7j77#b7 of section #afd4ecj of title #de1 ,code of ,federal ,regulations1 shall apply to such documentation4 7e7 ,severability ,if any provision of this section or the application of such provision to any person or circumstance is held to be invalid1 the remainder of this section and the application of the provisions of the remainder to any person or circumstance shall not be affected thereby4 2 and 7#c7 in the table of sections1 by inserting after the item pertaining to section #ahda the following3 #aecb4 ,abortions prohibited without a check for fetal heartbeat1 or if a fetal heartbeat is detectable4 4 7b7 ,clerical amendment ,the table of chapters for part ,i of title #ah1 ,united ,states ,code1 is amended1 in the item relating to chapter #gd1 to read as follows3 #gd4;,abortions#aeca 4 ,,viii ,sanctity of ,life #hja4 ,short title ,this title may be cited as the ,sanctity of ,life ,act of #bjbj4 #hjb4 ,findings and declaration 7a7 ,findings ,congress finds that uncontroverted scientific evidence has always shown that actual human life exists from the moment of conception4 7b7 ,declaration ,upon the basis of these findings1 and in the exercise of the powers of the ,congress1 the ,congress hereby declares that human life shall be deemed to exist from fertilization1 without regard to race1 sex1 age1 health1 defect1 or condition of dependency and person shall include all human life as defined herein4 ,congress further recognizes that each ,state has a compelling interest in protecting the lives of those within the ,state's jurisdiction whom the ,state rationally regards as human beings4 #hjc4 ,limitation on jurisdiction 7a7 ,chapter #ha of title #bh1 ,united ,states ,code1 is amended by adding the following new section and renumbering any appropriate section accordingly3 #abfa4 ,appellate jurisdiction2 limitations ,notwithstanding the provisions of sections #abec1 #abed1 and #abeg of this chapter1 the ,supreme ,court shall not have jurisdiction to review1 by appeal1 writ of certiorari1 or otherwise1 any case arising out of any statute1 ordinance1 rule1 regulation1 practice1 or any part thereof1 or arising out of any act interpreting1 applying1 enforcing1 or effecting any statute1 ordinance1 rule1 regulation1 or practice1 on the grounds that such statute1 ordinance1 rule1 regulation1 practice1 act1 or part thereof 7#a7 protects the rights of human persons between conception and birth1 or 7#b7 prohibits1 limits1 or regulates 7a7 the performance of abortions or 7b7 the provision of public expense of funds1 facilities1 personnel1 or other assistance for the performance of abortions4 4 7b7 ,the section analysis of chapter #ha of title #bh is amended by adding the following new item3 #abfa4 ,appellate jurisdiction2 limitations4 4 #hjd4 ,limitation on jurisdiction 7a7 ,chapter #he of title #bh1 ,united ,states ,code1 is amended by adding at the end thereof the following new section and renumbering any appropriate section accordingly3 #acgj4 ,limitations on jurisdiction ,notwithstanding any other provision of law1 the district courts shall not have jurisdiction of any case or question which the ,supreme ,court does not have jurisdiction to review under section #abfa of this title4 4 7b7 ,the section analysis at the beginning of chapter #he of title #bh is amended by adding at the end thereof the following new item3 #acgj4 ,limitations on jurisdiction4 4 #hje4 ,effective date ,the provisions of this title shall take effect immediately upon enactment4 #hjf4 ,severability ,if any provision of this title or the application thereof to any person or circumstance is judicially determined to be invalid1 the validity of the remainder of the ,act and the application of such provision to other persons and circumstances shall not be affected by such determination4 ,,ix ,tax ,free ,health ,insurance #ija4 ,short title ,this title may be cited as the ,tax ,free ,health ,insurance ,act of #bjbj4 #ijb4 ,deduction for premiums for health insurance 7a7 ,in general ,part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by redesignating section #bbd as section #bbe and by inserting after section #bbc the following new section3 #bbd4 ,deduction for premiums for health insurance ,in the case of an individual1 there shall be allowed as a deduction to the taxpayer for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care 7as defined in section #bac7;d77 for the taxpayer and the taxpayer's spouse and dependents4 ,no amount shall be taken into account under the preceding sentence if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer4 4 7b7 ,deduction allowed whether or not individual itemizes other deductions ,subsection 7a7 of section #fb of such ,code is amended by inserting before the last sentence at the end the following new paragraph3 7#bb7 ,deduction for premiums for health insurance ,the deduction allowed by section #bbd4 4 7c7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a of such ,code is amended by striking the item relating to section #bbd and adding at the end the following new items3 ,sec4 #bbd4 ,deduction for premiums for health insurance4 ,sec4 #bbe4 ,cross reference4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 ,x ,american ,future ,healthcare #ajja4 ,short title ,this title may be cited as the ,american ,future ,healthcare ,act of #bjbj4 #ajjb4 ,reform of ,health ,savings ,accounts 7a7 ,repeal of high deductible health plan requirement ,section #bbc7;a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7a7 ,deduction allowed ,in the case of an individual1 there shall be allowed as a deduction for a taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual4 4 7b7 ,increase in deductible ,,hsa contribution limitations ,section #bbc7;b77#a7 of such ,code is amended by striking the sum of the monthly and all that follows through eligible individual and inserting #aj1jjj 7#bj1jjj in the case of a joint return74 7c7 ,medicare eligible individuals eligible ,to contribute to ,,hsa ,section #bbc7;b7 of such ,code is amended by striking paragraph 7#g74 7d7 ,purchase of health insurance ,section #bbc7;d77#b7 of such ,code is amended-- 7#a7 by striking subparagraphs 7,b7 and 7,c71 and 7#b7 by striking ,qualified medical expenses4-- and all that follows through ,the term and inserting ,qualified medical expenses4--,the term4 7e7 ,cost-of-,living adjustment for catchup contributions ,section #bbc7;f77#a7 of such ,code 7as redesignated by subsection 7g77#c77 is amended by striking ,each dollar amount in subsections 7b77#b7 and 7c77#b77;,a7 and inserting ,in the case of a taxable year beginning after ,december #ca1 #bjai1 each dollar amount in paragraphs 7#a7 and 7#b7 of subsection 7b74 7f7 ,cost-of-,living adjustment indexed to ,,cpi medical care component ,section #bbc7;f7 7as so redesignated7 is amended by adding at the end the following new paragraph3 7#c7 ,,cpi medical care component 7,a7 ,in general ,for purposes of paragraph 7#a71 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year shall be determined by substituting ,,cpi medical care component for ,,cpi4 7,b7 ,,cpi medical care component ,for purposes of subparagraph 7,a71 the term ,,cpi medical care component means the medical care component for the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,department of ,labor4 4 7g7 ,conforming amendments 7#a7 ,section #bbc7;b7 of such ,code is amended by striking paragraphs 7#b71 7#e71 and 7#h7 and by redesignating paragraphs 7#c71 7#d71 and 7#f7 as paragraphs 7#b71 7#c71 and 7#d71 respectively4 7#b7 ,section #bbc7;b77#c7 of such ,code 7as redesignated by paragraph 7#a77 is amended by striking the last sentence4 7#c7 ,section #bbc of such ,code is amended by striking subsection 7c7 and redesignating subsections 7d7 through 7h7 as subsections 7c7 through 7g71 respectively4 7#d7 ,section #bbc7;c77#a77;,a7 of such ,code 7as redesignated by paragraph 7#c77 is amended-- 7,a7 by striking subsection 7f77#e7 and inserting subsection 7e77#e72 and 7,b7 in clause 7ii7 by striking the sum of-- and all that follows and inserting the dollar amount in effect under subsection 7b77#a744 7#e7 ,section #bbc7;f77#a7 7as redesignated by paragraph 7#c77 is amended by striking calendar year #bjjc and inserting calendar year #bjad4 7#f7 ,section #bf7;b77#b77,u7 of such ,code is amended by striking section #bbc7;f77#d7 and inserting section #bbc7;e77#d74 7#g7 ,sections #ce7;g77#c71 #bbj7;f77#e77;,a71 #hdh7;e77#a77v71 #digc7;a77#e71 and #fjea7;a77#ab7 of such ,code are each amended by striking section #bbc7;d7 each place it appears and inserting section #bbc7;c74 7#h7 ,section #ajf7;d77#a7 of such ,code is amended-- 7,a7 by striking who is an eligible individual 7as defined in section #bbc7;c77#a772 and 7,b7 by striking section #bbc7;d7 and inserting section #bbc7;c74 7#i7 ,section #djh7;d77#i7 of such ,code is amended-- 7,a7 in subparagraph 7,a7 by striking who is an eligible individual 7as defined in section #bbc7;c77 and2 and 7,b7 in subparagraph 7,c7 by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual at the time of the qualified ,,hsa funding distribution4 7#aj7 ,section #hgg;,a7g77#f7 of such ,code is amended by striking #bbc7;f77#d7 and inserting #bbc7;e77#d74 7#aa7 ,section #digc7;g7 of such ,code is amended-- 7,a7 by striking section #bbc7;d7 and inserting section #bbc7;c72 7,b7 in paragraph 7#b71 by striking section #bbc7;f77#b7 and inserting section #bbc7;e77#b72 and 7,c7 by striking section #bbc7;f77#c7 and inserting section #bbc7;e77#c74 7#ab7 ,section #dige of such ,code is amended-- 7,a7 in subsection 7c77#f7-- 7i7 by striking section #bbc7;d7 and inserting section #bbc7;c72 and 7ii7 by striking section #bbc7;e77#b7 and inserting section #bbc7;d77#b72 and 7,b7 in subsection 7e77#a77;,e71 by striking section #bbc7;d7 and inserting section #bbc7;c74 7#ac7 ,section #ffic7;a77#b77;,c7 of such ,code is amended by striking section #bbc7;h7 and inserting section #bbc7;g74 7h7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #ajjc4 ,,hsa ,rollover to ,medicare ,advantage ,,msa 7a7 ,in general ,section #ach7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,a71 by adding or at the end of subparagraph 7,c71 and by adding at the end the following new subparagraph3 7,c7 an ,,hsa rollover contribution described in subsection 7d77#e71 4 7b7 ,,hsa rollover contribution ,section #ach7;c7 of such ,code is amended by adding at the end the following new paragraph3 7#e7 ,rollover contribution ,an amount is described in this paragraph as a rollover contribution if it meets the requirement of subparagraphs 7,a7 and 7,b74 7,a7 ,in general ,the requirements of this subparagraph are met in the case of an amount paid or distributed from a health savings to the account beneficiary to the extent the amount is received is paid into a ,medicare ,advantage ,,msa of such beneficiary not later than the #fjth day after the day on which the beneficiary receives the payment or distribution4 7,b7 ,limitation ,this paragraph shall not apply to any amount described in subparagraph 7,a7 received by an individual from a health savings account if1 at any time during the #a-year period ending on the day of such receipt1 such individual received any other amount described in subparagraph 7,a7 from a health savings account which was not includible in the individual's gross income because of the application of section #bbc7;e77#e77;,a74 4 7c7 ,conforming amendment ,section #bbc7;e77#e77;,a7 of such ,code1 as amended by section #ajjb1 is amended by inserting or ,medicare ,advantage ,,msa after into a health savings account4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #ajjd4 ,treatment of direct primary care service arrangement fees as medical expense 7a7 ,in general ,section #bbc7;c77#b77;,c7 of the ,internal ,revenue ,code of #aihf1 as amended by the preceding provisions of this title1 is amended by striking or at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 or1 and by adding at the end the following new clause3 7v7 any direct primary care service arrangement4 4 7b7 ,direct primary care service arrangement ,section #bbc7;c7 of such ,code1 as amended by the preceding provisions of this title1 is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,direct primary care service arrangement ,for purposes of this paragraph-- 7,a7 ,in general ,the term direct primary care service arrangement means1 with respect to any individual1 an arrangement under which such individual is provided medical care 7as defined in section #bac7;d77 consisting solely of primary care services 7as defined in section #ahcc7x77#b77;,b7 of the ,social ,security ,act7 provided by primary care practitioners 7as defined in section #ahcc7x77#b77;,a7 of the ,social ,security ,act1 determined without regard to clause 7ii7 thereof71 if the sole compensation for such care is a fixed periodic fee4 7,b7 ,limitation ,with respect to any individual for any month1 such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements 7determined without regard to this subclause7 with respect to such individual for such month exceed #aej 7twice such dollar amount in the case of an individual with any direct primary care service arrangement 7as so determined7 that covers more than one individual74 7,c7 ,certain services specifically excluded from treatment as primary care services ,for purposes of this paragraph1 the term primary care services shall not include-- 7i7 procedures that require the use of general anesthesia1 7ii7 prescription drugs 7other than vaccines71 and 7iii7 laboratory services not typically administered in an ambulatory primary care setting4 ,the ,secretary1 after consultation with the ,secretary of ,health and ,human ,services1 shall issue regulations or other guidance regarding the application of this subparagraph4 4 7c7 ,inflation adjustment ,section #bbc7;g77#a7 of such ,code is amended-- 7#a7 by striking and 7c77#b77;,a7 and inserting 1 7c77#b77;,a71 and 7c77#d77;,b71 and 7#b7 in subparagraph 7,b71 by striking clause 7ii7 and inserting clauses 7ii7 and 7iii7 in clause 7i71 by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by inserting after clause 7ii7 the following new clause3 7iii7 in the case of the dollar amount in subsection 7c77#d77;,b7 for taxable years beginning in calendar years after #bjai1 calendar year #bjah4 4 7d7 ,reporting of direct primary care service arrangement fees on ,w-#b ,section #fjea7;a7 of such ,code is amended by striking and at the end of paragraph 7#af71 by striking the period at the end of paragraph 7#ag7 and inserting 1 and1 and by inserting after paragraph 7#ag7 the following new paragraph3 7#ah7 in the case of a direct primary care service arrangement 7as defined in section #bbc7;c77#d77 which is provided in connection with employment1 the aggregate fees for such arrangement for such employee4 4 7e7 ,effective date ,the amendments made by this subsection shall apply to months beginning after ,december #ca1 #bjah1 in taxable years ending after such date4 #ajje4 ,allowing certain individuals with alternative health coverage to choose to opt out of the ,medicare part ,a benefit 7a7 ,in general ,any individual described in subsection 7c7 who is otherwise entitled to benefits under part ,a of title ,,xviii of the ,social ,security ,act may elect 7in such form and manner as may be specified by the ,commissioner of ,social ,security1 in consultation with the ,secretary of ,health and ,human ,services7 to opt out of such entitlement4 ,notwithstanding any other provision of law1 in the case of an individual who makes such an election1 such individual-- 7#a7 may 7in such form and manner as may be specified by the ,commissioner1 in consultation with the ,secretary7 subsequently choose to end such election and opt back into such entitlement 7in accordance with a process determined by the ,commissioner1 in consultation with the ,secretary7 without1 subject to subsection 7b71 being subject to any penalty2 7#b7 shall not be required to opt out of benefits under title ,,ii of such ,act as a condition for making such election2 and 7#c7 shall not be required to repay any amount paid under such part ,a for items and services furnished prior to making such election4 7b7 ,notification of termination of qualifying alternative health coverage required 7#a7 ,notification ,in the case of an individual who makes an election under subsection 7a7 and whose enrollment in qualifying alternative health coverage is subsequently terminated1 such individual shall notify the ,secretary of ,health and ,human ,services of such termination not later than #fj days after the date of such termination4 7#b7 ,late enrollment penalty ,if an individual required to notify the ,secretary under paragraph 7#a7 fails to provide such notification within the period specified under such paragraph and subsequently chooses to end the election made by such individual under subsection 7a7 and opt back into benefits under part ,a of title ,,xviii of the ,social ,security ,act1 such individual shall be subject to a late enrollment penalty 7as determined by the ,secretary7 in a manner and amount similar to an individual enrolled under such part ,a pursuant to section #ahah of such ,act 7#db ,u4,s4,c4 #acie;i-#b74 7c7 ,individual described 7#a7 ,in general ,for purposes of this section1 an individual described in this subsection is an individual who demonstrates 7in accordance with a process determined by the ,commissioner1 in consultation with the ,secretary7 that the individual is enrolled under qualifying alternative health coverage4 7#b7 ,qualifying alternative health coverage ,for purposes of this section1 the term qualifying alternative health coverage includes a group health plan or health insurance coverage offered in the group or individual market 7as such terms are defined in section #bgia of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#ia71 or other health coverage specified by the ,commissioner1 in consultation with the ,secretary1 that provides at least benefits comparable to benefits provided under part ,a of title ,,xviii of the ,social ,security ,act4 ,,xi ,a ,choices in ,education ,act #aaja4 ,short title ,this subtitle may be cited as the ,choices in ,education ,act of #bjai4 #aajb4 ,repeal of ,elementary and ,secondary ,education ,act and limitation on secretarial authority 7a7 ,repeal ,the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #fcja et seq47 is repealed4 7b7 ,limitation on secretarial authority ,the authority of the ,secretary under this title is limited to evaluating ,state applications under section #aajd and making payments to ,states under section #aajc4 ,the ,secretary shall not impose any further requirements on ,states with respect to elementary and secondary education beyond the requirements of this title4 #aajc4 ,block grants to states 7a7 ,grants to states ,from amounts appropriated to carry out this title for a fiscal year1 the ,secretary shall award grants 7from allotments made under subsection 7b77 to qualified ,states to enable such ,states to carry out an education voucher program under section #aaje4 7b7 ,allotment ,from amounts described in subsection 7a7 for a fiscal year1 the ,secretary shall allot to each qualified ,state for that fiscal year an amount that bears the same ratio to those amounts as the number of eligible children in the qualified ,state 7as determined by the ,secretary on the basis of the most recent satisfactory data7 bears to the number of all eligible children in all ,states in such school year4 7c7 ,reallotment ,if a ,state does not receive funds under subsection 7b7 for a fiscal year1 the ,secretary shall allot the remainder of such funds to each qualified ,state in an amount that bears the same ratio to such remainder for such year as the amount received under subsection 7b7 by such qualified ,state bears to the amount received under such subsection for such year by all qualified ,states4 7d7 ,deficit reduction ,any amounts remaining after allotments are made under subsection 7c7 for a fiscal year shall not be available for any purpose other than deficit reduction4 #aajd4 ,application 7a7 ,application ,to be eligible to receive a grant under this title1 a ,state shall submit an application to the ,secretary that includes assurances that the ,state will-- 7#a7 comply with the requirements of section #aaje2 and 7#b7 make it lawful for parents of an eligible child to elect-- 7,a7 to enroll their child in any public or private elementary or secondary school in the ,state2 or 7,b7 to home-school their child4 7b7 ,approval ,not later than #cj days after receiving an application from a ,state that meets the requirements of subsection 7a71 the ,secretary shall approve such application4 #aaje4 ,education voucher program requirements 7a7 ,education voucher program 7#a7 ,in general ,the ,state shall distribute funds received under this title among the local educational agencies in the ,state based on the number of eligible children enrolled in the public schools operated by each local educational agency and the number of eligible children within each local educational agency's geographical area whose parents elect to send their child to a private school or to home-school their child4 7#b7 ,sense of ,congress ,it is the sense of ,congress that ,states should distribute non-,federal funds for elementary and secondary education in a manner that promotes competition and choices in education4 7b7 ,identification of eligible children2 allocation and distribution of funds 7#a7 ,identification of eligible children 7,a7 ,,lea ,identification ,on an annual basis1 on a date to be determined by the ,secretary1 each local educational agency shall inform the ,state educational agency of-- 7i7 the number of eligible children enrolled in public schools served by the local educational agency2 and 7ii7 the number of eligible children within each local educational agency's geographical area whose parents elect-- 7,i7 to send their child to a private school2 or 7,,ii7 to home-school their child4 7,b7 ,state identification ,on an annual basis1 on a date to be determined by the ,secretary1 each ,state educational agency shall inform the ,secretary of the total number of children identified by all local educational agencies in the ,state under subparagraph 7,a74 7#b7 ,amount of payment 7,a7 ,in general ,subject to subparagraph 7,b71 the amount of payment for each eligible child in a ,state shall be equal to-- 7i7 the total amount allotted to the ,state under this title2 divided by 7ii7 the total number of eligible children in the ,state identified under paragraph 7#a74 7,b7 ,limitations 7i7 ,in the case of a payment made to the parent of an eligible child who elects to attend a private school1 the amount of the payment described in subparagraph 7,a7 for each eligible child shall not exceed the cost for tuition1 fees1 and transportation for the eligible child to attend the private school4 7ii7 ,in the case of a payment made to a parent of an eligible child who elects to home-school such child1 the amount of the payment described in subparagraph 7,a7 for each eligible child shall not exceed the cost of home-schooling the child4 7#c7 ,allocation to local educational agencies ,based on the identification of eligible children in paragraph 7#a71 the ,state educational agency shall provide to a local educational agency an amount equal to the product of-- 7,a7 the amount available for each eligible child in the ,state1 as determined in paragraph 7#b72 multiplied by 7,b7 the number of eligible children identified by the local educational agency under paragraph 7#a77;,a74 7#d7 ,distribution to schools ,from amounts allocated under paragraph 7#c71 each local educational agency that receives funds under such paragraph shall distribute a portion of such funds to the public schools served by the local educational agency1 which amount shall-- 7,a7 be based on the number of eligible children enrolled in such schools and included in the count submitted under paragraph 7#a77;,a72 and 7,b7 be distributed in a manner that would1 in the absence of such ,federal funds1 supplement the funds made available from non-,federal resources for the education of eligible children1 and not to supplant such funds4 7#e7 ,distribution to parents 7,a7 ,in general ,from the amounts allocated under paragraph 7#c71 each local educational agency that receives funds under such paragraph shall distribute a portion of such funds1 in an amount equal to the amount described in paragraph 7#b71 to the parents of each eligible child within the local educational agency's geographical area who elect to send their child to a private school or to home-school their child 7as the case may be7 and whose child is included in the count of such eligible children under paragraph 7#a77;,a71 which amount shall be distributed in a manner so as to ensure that such payments will be used for appropriate educational expenses4 7,b7 ,reservation ,a local educational agency described in this paragraph may reserve not more than #a percent of the funds available for distribution under subparagraph 7,a7 to pay administrative costs associated with carrying out the activities described in such subparagraph4 7c7 ,rule of construction ,payments to parents under subsection 7b77#e7 shall be considered assistance to the eligible child and shall not be considered assistance to the school that enrolls the eligible child4 ,the amount of any payment under this section shall not be treated as income of the child or his or her parents for purposes of ,federal tax laws or for determining eligibility for any other ,federal program4 #aajf4 ,definitions ,in this title3 7#a7 ,eligible child ,the term eligible child means a child aged #e to #ag1 inclusive4 7#b7 ,parent ,the term parent includes a legal guardian or other person standing in loco parentis 7such as a grandparent or stepparent with whom the child lives1 or a person who is legally responsible for the child's welfare74 7#c7 ,secretary ,the term ,secretary means the ,secretary of ,education4 7#d7 ,state ,the term ,state means each of the #ej ,states and the ,district of ,columbia4 7#e7 ,qualified state ,the term qualified ,state means a ,state that has an application approved by the ,secretary under section #aajd4 ,b ,no ,hungry ,kids ,act #aaba4 ,short title ,this subtitle may be cited as the ,no ,hungry ,kids ,act4 #aabb4 ,repeal of rule ,the rule prescribed by the ,food and ,nutrition ,service of the ,department of ,agriculture relating to nutrition standards in the national school lunch and school breakfast programs published on ,january #bf1 #bjab 7#gg ,fed4 ,reg4 #djhh et seq471 and revising parts #baj and #bbj of title #g1 ,code of ,federal ,regulations1 shall have no force or effect4 #aabc4 ,limits on certain nutritional requirements ,section #i7;a77#a77;,a77i7 of the ,richard ,b4 ,russell ,national ,school ,lunch ,act 7#db ,u4,s4,c4 #ageh7;a77#a77;,a77i77 is amended by inserting before the semicolon the following3 1 to establish a calorie maximum for individual school lunches1 or to prohibit a child from eating a lunch provided by the child's parent or legal guardian4 ,,xii ,religious ,worker ,visa ,reciprocity #abja4 ,short title ,this title may be cited as the ,religious ,worker ,visa ,reciprocity ,act of #bjbj4 #abjb4 ,requiring reciprocal immigration treatment ,section #bjd7;a77#a77;,g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,g77 is amended by adding at the end the following3 7iii7 ,beginning on ,october #a1 #bjag1 no petition may be approved for classification of an alien as a special immigrant under section #aja7;a77#bg77;,c7 if the ,secretary of ,homeland ,security has determined that the country of the alien's nationality-- 7,i7 is identified as a ,country of ,particular ,concern or a country where religious freedom is of significant interest in the #bjah ,international ,religious ,freedom ,report2 or 7,,ii7 does not extend reciprocal immigration treatment to nationals of the ,united ,states who are seeking resident status in order to work in a religious vocation or occupation4 4 ,,xiii ,termination of ,,eb-#e program #acja4 ,termination of ,,eb-#e program 7a7 ,repeal of provisions ,effective on the date of the enactment of this ,act1 the following provisions are repealed3 7#a7 ,section #bjc7;b77#e7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;b77#e774 7#b7 ,section #bjd7;a77#a77;,h7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,h774 7#c7 ,section #baf;,a of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aahf;b74 7#d7 ,section #faj of the ,departments of ,commerce1 ,justice1 and ,state1 the ,judiciary1 and ,related ,agencies ,appropriations ,act1 #aiic 7#h ,u4,s4,c4 #aaec note74 7b7 ,applicability ,beginning on the date of the enactment of this ,act1 the ,secretary of ,homeland ,security-- 7#a7 shall cease to accept petitions and applications under any authority repealed under subsection 7a72 and 7#b7 shall dismiss all pending petitions and applications described in paragraph 7#a74 ,,xiv ,expatriate ,terrorist #adja4 ,short title ,this title may be cited as the ,expatriate ,terrorist ,act4 #adjb4 ,loss of nationality due to support of terrorism ,section #cdi7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #adha7;a77 is amended to read as follows3 7a7 ,in general ,a person who is a national of the ,united ,states whether by birth or naturalization1 shall lose his or her nationality by voluntarily performing any of the following acts with the intention of relinquishing ,united ,states nationality3 7#a7 ,obtaining naturalization in a foreign state upon his or her own application or upon an application filed by a duly authorized agent1 after having attained #ah years of age4 7#b7 ,taking an oath or making an affirmation or other formal declaration of allegiance to a foreign state1 a political subdivision thereof1 or a foreign terrorist organization designated under section #bai1 after having attained #ah years of age4 7#c7 ,entering1 or serving in1 the armed forces of a foreign state or a foreign terrorist organization designated under section #bai if-- 7,a7 such armed forces are engaged in hostilities against the ,united ,states2 or 7,b7 such persons serve as a commissioned or noncommissioned officer4 7#d7 ,becoming a member of1 or providing training or material assistance to1 any foreign terrorist organization designated under section #bai4 7#e7 ,accepting1 serving in1 or performing the duties of any office1 post1 or employment under the government of a foreign state1 a political subdivision thereof1 or a foreign terrorist organization designated under section #bai if-- 7,a7 the person knowingly has or acquires the nationality of such foreign state2 or 7,b7 an oath1 affirmation1 or declaration of allegiance to the foreign state1 political subdivision1 or designated foreign terrorist organization is required for such office1 post1 or employment4 7#f7 ,making a formal renunciation of ,united ,states nationality before a diplomatic or consular officer of the ,united ,states in a foreign state1 in such form as may be prescribed by the ,secretary of ,state4 7#g7 ,making in the ,united ,states a formal written renunciation of nationality in such form as may be prescribed by1 and before such officer as may be designated by1 the ,attorney ,general1 whenever the ,united ,states shall be in a state of war and the ,attorney ,general shall approve such renunciation as not contrary to the interests of national defense4 7#h7 7,a7 ,committing any act of treason against1 or attempting by force to overthrow1 or bearing arms against1 the ,united ,states2 7,b7 violating or conspiring to violate any of the provisions of section #bchc of title #ah1 ,united ,states ,code2 7,c7 willfully performing any act in violation of section #bche of title #ah1 ,united ,states ,code2 or 7,d7 violating section #bchd of such title by engaging in a conspiracy to overthrow1 put down1 or to destroy by force the ,government of the ,united ,states1 or to levy war against them1 if and when such person is convicted thereof by a court martial or by a court of competent jurisdiction4 4 #adjc4 ,revocation or denial of passports and passport cards to individuals who are members of foreign terrorist organizations ,the ,act entitled ,an ,act to regulate the issue and validity of passports1 and for other purposes1 approved ,july #c1 #aibf 7#bb ,u4,s4,c4 #baa;a et seq471 which is commonly known as the ,passport ,act of #aibf1 is amended by adding at the end the following3 #d4 ,authority to deny or revoke passport and passport card 7a7 ,ineligibility 7#a7 ,issuance ,the ,secretary of ,state shall not issue a passport or passport card to any individual whom the ,secretary has determined is a member1 or is attempting to become a member1 of an organization the ,secretary has designated as a foreign terrorist organization pursuant to section #bai of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aahi74 7#b7 ,revocation ,the ,secretary of ,state shall revoke a passport or passport card previously issued to any individual described in paragraph 7#a74 7b7 ,right of review ,any person who1 in accordance with this section1 is denied issuance of a passport or passport card by the ,secretary of ,state1 or whose passport or passport card is revoked or otherwise restricted by the ,secretary of ,state1 may request a due process hearing not later than #fj days after receiving such notice of the nonissuance1 revocation1 or restriction4 4 ,,xv ,silencers ,help ,us ,save ,hearing #aeja4 ,short title ,this title may be cited as the ,silencers ,help ,us ,save ,hearing ,act or the ,,shush ,act4 #aejb4 ,equal treatment of silencers and firearms 7a7 ,in general ,section #ehde7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking 7#g7 any silencer and all that follows through 2 and 7#h7 and inserting 2 and 7#g74 7b7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendment made by this section shall take effect on the date of the enactment of this ,act4 7#b7 ,transfers ,in the case of the tax imposed by section #ehaa of such ,code1 the amendment made by this section shall apply with respect to transfers after ,october #bb1 #bjae4 #aejc4 ,treatment of certain silencers ,section #ehda of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7f7 ,firearm silencers ,a person acquiring or possessing a firearm silencer in accordance with ,chapter #dd of title #ah1 ,united ,states ,code1 shall be treated as meeting any registration and licensing requirements of the ,national ,firearms ,act 7as in effect on the day before the date of the enactment of this subsection7 with respect to such silencer4 4 #aejd4 ,preemption of certain ,state laws in relation to firearm silencers ,section #ibg of title #ah1 ,united ,states ,code1 is amended by adding at the end the following3 ,notwithstanding the preceding sentence1 a law of a ,state or a political subdivision of a ,state that1 as a condition of lawfully making1 transferring1 using1 possessing1 or transporting a firearm silencer in or affecting interstate or foreign commerce1 imposes a tax on any such conduct1 or a marking1 recordkeeping or registration requirement with respect to the firearm silencer1 shall have no force or effect44 #aeje4 ,silencers and mufflers not to be ,federally regulated 7a7 ,definitions ,section #iba7;a7 of title #ah1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#c71 by striking 7,c7 any firearm muffler or firearm silencer2 or 7,d7 and inserting or 7,c72 and 7#b7 by striking paragraph 7#bd74 7b7 ,penalties ,section #ibd of such title is amended-- 7#a7 in subsection 7c77#a7-- 7,a7 in paragraph 7#a77;,b77ii7 by striking 1 or is equipped with a firearm silencer or firearm muffler2 and 7,b7 in paragraph 7#a77;,c71 by striking or is equipped with a firearm silencer or firearm muffler12 and 7#b7 in subsection 7o71 by striking or is equipped with a firearm silencer or muffler14 7c7 ,carrying of concealed firearms by qualified law enforcement officers ,section #ibf;,b7e77#c7 of such title is amended-- 7#a7 in subparagraph 7,a71 by adding and at the end2 7#b7 by striking subparagraph 7,b72 and 7#c7 by redesignating subparagraph 7,c7 as subparagraph 7,b74 7d7 ,carrying of concealed firearms by qualified retired law enforcement officers ,section #ibf;,c7e77#a77;,c7 of such title is amended-- 7#a7 in clause 7i71 by adding and at the end2 and 7#b7 by striking clause 7ii74 ,,xvi ,protect ,american ,,ipr #afja4 ,short title ,this title may be cited as the ,protect ,american ,,ipr ,act4 #afjb4 ,study and report on violations of ,united ,states intellectual property rights in ,china or by ,chinese persons 7a7 ,study ,the ,united ,states ,trade ,representative1 in consultation with the ,united ,states ,international ,trade ,commission1 shall conduct an annual study to determine the estimated annual loss of revenue to holders of ,united ,states intellectual property rights as a result of direct or indirect violations of such intellectual property rights in the ,people's ,republic of ,china or by any ,chinese person1 including governmental entities of ,china1 in the preceding calendar year4 7b7 ,report ,not later than #abj days after the date of the enactment of this ,act1 and annually thereafter1 the ,united ,states ,trade ,representative shall submit to ,congress a report that contains the results of the study conducted pursuant to subsection 7a74 #afjc4 ,imposition of duties on merchandise from ,china and distribution of proceeds of such duties to holders of certain ,united ,states intellectual property rights ,notwithstanding any other provision of law1 the ,president1 acting through the ,united ,states ,trade ,representative1 shall impose duties on merchandise originating from ,china in an amount equivalent to-- 7#a7 the estimated total loss of revenue to holders of ,united ,states intellectual property rights as a result of violations of such intellectual property rights in ,china during the previous calendar year1 as determined by the study conducted pursuant to section #afjb7;a71 reduced by 7#b7 the total amount of any tariffs collected1 pursuant to section #cja of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdaa7 or any other provision of law authorizing the ,president to act to safeguard intellectual property rights1 with respect to such violations in such previous calendar year4 #afjd4 ,compensation for losses borne by holders of ,united ,states intellectual property rights 7a7 ,establishment of trust fund ,there is established in the ,treasury of the ,united ,states a trust fund1 to be known as the ,american ,,ipr ,trust ,fund 7in this section referred to as the ,trust ,fund71 consisting of such amounts as may be deposited to the ,trust ,fund pursuant to subsection 7b7 to be used1 in accordance with subsection 7c71 for the purpose of compensating the injury to holders of ,united ,states intellectual property rights resulting from violations of such intellectual property rights in ,china or by any ,chinese person1 including governmental entities of ,china4 7b7 ,funding ,the ,commissioner of ,u4,s4 ,customs and ,border ,patrol shall deposit into the ,trust ,fund any amounts collected from duties imposed pursuant to section #afjc1 which shall remain available until expended for the purpose described in subsection 7a74 7c7 ,distribution of ,funds 7#a7 ,in general ,from amounts in the ,trust ,fund1 the ,commissioner of ,u4,s4 ,customs and ,border ,patrol shall make payments annually to each person the ,commissioner determines1 with respect to the preceding calendar year-- 7,a7 was-- 7i7 if an individual1 a citizen or legal permanent resident of the ,united ,states2 or 7ii7 if an entity1 organized under the laws of the ,united ,states or any subdivision of the ,united ,states2 7,b7 held the rights to intellectual property under the laws of the ,united ,states2 and 7,c7 can establish quantifiable losses resulting from the violation1 directly or indirectly1 of such rights in ,china or by any ,chinese person1 including governmental entities of ,china1 during such year4 7#b7 ,maximum payment ,the ,commissioner may not make a payment under this subsection to any person for any year in an amount that is greater than the amount of the loss described in paragraph 7#a77;,c7 established with respect to such person in such year4 7d7 ,consultation ,the ,commissioner shall consult with the ,united ,states ,trade ,representative and the ,secretary of ,commerce in issuing such regulations as may be necessary to carry out this title4 ,,xvii ,sunset ,act #agja4 ,short title ,this title may be cited as the ,sunset ,act of #bjbj4 #agjb4 ,congressional review of agency rulemaking ,chapter #h of title #e1 ,united ,states ,code1 is amended to read as follows3 #h ,congressional ,review of ,agency ,rulemaking #hja4 ,congressional review4 #hjb4 ,congressional approval procedure for rules4 #hjc4 ,definitions4 #hjd4 ,judicial review4 #hje4 ,exemption for monetary policy4 #hjf4 ,review of rules currently in effect4 #hjg4 ,sunset for rules4 #hja4 ,congressional review 7a7 7#a7 7,a7 ,beginning on the date that is #c months after the date of enactment of this section and every #c months thereafter1 each agency shall submit to each ,house of the ,congress and to the ,comptroller ,general a report including each rule made by that agency during that #c-month period1 containing-- 7i7 a copy of each such rule2 7ii7 a concise general statement relating to the rule2 7iii7 a list of any other related regulatory actions intended to implement the same statutory provision or regulatory objective as well as the individual and aggregate economic effects of those actions2 and 7iv7 the proposed effective date of the rule4 7,b7 ,no rule may take effect before the submission of a report under subparagraph 7,a7 that includes that rule4 7,c7 ,on the date of the submission of the report under subparagraph 7,a71 the ,federal agency promulgating each rule included in the report shall submit to the ,comptroller ,general and make available to each ,house of ,congress-- 7i7 a complete copy of the cost-benefit analysis of the rule1 if any2 7ii7 the agency's actions pursuant to title #e of the ,united ,states ,code1 sections #fjc1 #fjd1 #fje1 #fjg1 and #fji2 7iii7 the agency's actions pursuant to title #b of the ,united ,states ,code1 sections #aecb1 #aecc1 #aecd1 and #aece2 and 7iv7 any other relevant information or requirements under any other ,act and any relevant ,executive orders4 7,d7 ,upon receipt of a report submitted under subparagraph 7,a71 each ,house shall provide copies of the report to the chairman and ranking member of each standing committee with jurisdiction under the rules of the ,house of ,representatives or the ,senate to report a bill to amend the provision of law under which each rule included in the report is issued4 7#b7 7,a7 ,the ,comptroller ,general shall provide a report on each rule to the committees of jurisdiction by the end of #ae calendar days after the submission or publication date as provided in section #hjb7;b77#b74 ,the report of the ,comptroller ,general shall include an assessment of the agency's compliance with procedural steps required by paragraph 7#a77;,c74 7,b7 ,federal agencies shall cooperate with the ,comptroller ,general by providing information relevant to the ,comptroller ,general's report under subparagraph 7,a74 7#c7 ,a rule included in a report submitted under paragraph 7#a7 shall take effect upon enactment of a joint resolution of approval described in section #hjb or as provided for in the rule following enactment of a joint resolution of approval described in section #hjb1 whichever is later4 7#d7 ,if a joint resolution of approval relating to a rule is not enacted within the period provided in subsection 7b77#b71 then a joint resolution of approval relating to the same rule may not be considered under this chapter in the same ,congress by either the ,house of ,representatives or the ,senate4 7b7 7#a7 ,a rule shall not take effect unless the ,congress enacts a joint resolution of approval described under section #hjb4 7#b7 ,if a joint resolution described in subsection 7a7 is not enacted into law by the end of #gj session days or legislative days1 as applicable1 beginning on the date on which the report referred to in section #hja7;a77#a77;,a7 is received by ,congress 7excluding days either ,house of ,congress is adjourned for more than #c days during a session of ,congress71 then each rule described in that resolution shall be deemed not to be approved and such rule shall not take effect4 7#c7 ,such a rule may not be reissued in substantially the same form1 and a new rule that is substantially the same as such a rule may not be issued1 unless the reissued or new rule is specifically authorized by a law enacted after the date described in this subsection4 7c7 7#a7 ,notwithstanding any other provision of this section 7except subject to paragraph 7#c771 a rule may take effect for one #ij-;calendar-day period if the ,president makes a determination under paragraph 7#b7 and submits written notice of such determination to the ,congress4 7#b7 ,paragraph 7#a7 applies to a determination made by the ,president by ,executive order that the rule should take effect because such rule is-- 7,a7 necessary because of an imminent threat to health or safety or other emergency2 7,b7 necessary for the enforcement of criminal laws2 7,c7 necessary for national security2 or 7,d7 issued pursuant to any statute implementing an international trade agreement4 7#c7 ,an exercise by the ,president of the authority under this subsection shall have no effect on the procedures under section #hjb4 7d7 7#a7 ,in addition to the opportunity for review otherwise provided under this chapter1 in the case of any rule included in a report submitted in accordance with subsection 7a77#a77;,a7 during the period beginning on the date occurring-- 7,a7 in the case of the ,senate1 #fj session days1 or 7,b7 in the case of the ,house of ,representatives1 #fj legislative days1 before the date the ,congress is scheduled to adjourn a session of ,congress through the date on which the same or succeeding ,congress first convenes its next session1 section #hjb shall apply to such rule in the succeeding session of ,congress4 7#b7 7,a7 ,in applying section #hjb for purposes of such additional review1 a rule described under paragraph 7#a7 shall be treated as though-- 7i7 such rule were published in the ,federal ,register on-- 7,i7 in the case of the ,senate1 the #aeth session day1 or 7,,ii7 in the case of the ,house of ,representatives1 the #aeth legislative day1 after the succeeding session of ,congress first convenes2 and 7ii7 a report on such rule were submitted to ,congress under subsection 7a77#a7 on such date4 7,b7 ,nothing in this paragraph shall be construed to affect the requirement under subsection 7a77#a7 that a report shall be submitted to ,congress before a rule can take effect4 7#c7 ,a rule described under paragraph 7#a7 shall take effect as otherwise provided by law 7including other subsections of this section74 #hjb4 ,congressional approval procedure for rules 7a7 ,for purposes of this section1 the term joint resolution means only a joint resolution introduced on or after the date on which the report referred to in section #hja7;a77#a77;,a7 is received by ,congress 7excluding days either ,house of ,congress is adjourned for more than #c days during a session of ,congress71 the matter after the resolving clause of which is as follows3 ,that ,congress approves the rules submitted by the relating to 4 7,the blank spaces being appropriately filled in74 7#a7 ,in the ,house1 the majority leader of the ,house of ,representatives 7or his designee7 and the minority leader of the ,house of ,representatives 7or his designee7 shall introduce such joint resolution described in subsection 7a7 7by request71 within #c legislative days after ,congress receives the report referred to in section #hja7;a77#a77;,a74 7#b7 ,in the ,senate1 the majority leader of the ,senate 7or his designee7 and the minority leader of the ,senate 7or his designee7 shall introduce such joint resolution described in subsection 7a7 7by request71 within #c session days after ,congress receives the report referred to in section #hja7;a77#a77;,a74 7b7 7#a7 ,a joint resolution described in subsection 7a7 shall be referred to the committees in each ,house of ,congress with jurisdiction under the rules of the ,house of ,representatives or the ,senate to report a bill to amend the provision of law under which the rule is issued4 7#b7 ,for purposes of this section1 the term submission date means the date on which the ,congress receives the report submitted under section #hja7;a77#a74 7c7 ,in the ,senate1 if the committee or committees to which a joint resolution described in subsection 7a7 has been referred have not reported it at the end of #ae session days after its introduction1 such committee or committees shall be automatically discharged from further consideration of the resolution and it shall be placed on the calendar4 ,a vote on final passage of the resolution shall be taken on or before the close of the #aeth session day after the resolution is reported by the committee or committees to which it was referred1 or after such committee or committees have been discharged from further consideration of the resolution4 7d7 7#a7 ,in the ,senate1 when the committee or committees to which a joint resolution is referred have reported1 or when a committee or committees are discharged 7under subsection 7c77 from further consideration of a joint resolution described in subsection 7a71 it is at any time thereafter in order 7even though a previous motion to the same effect has been disagreed to7 for a motion to proceed to the consideration of the joint resolution1 and all points of order against the joint resolution 7and against consideration of the joint resolution7 are waived4 ,the motion is not subject to amendment1 or to a motion to postpone1 or to a motion to proceed to the consideration of other business4 ,a motion to reconsider the vote by which the motion is agreed to or disagreed to shall not be in order4 ,if a motion to proceed to the consideration of the joint resolution is agreed to1 the joint resolution shall remain the unfinished business of the ,senate until disposed of4 7#b7 ,in the ,senate1 debate on the joint resolution1 and on all debatable motions and appeals in connection therewith1 shall be limited to not more than #b hours1 which shall be divided equally between those favoring and those opposing the joint resolution4 ,a motion to further limit debate is in order and not debatable4 ,it shall be in order to consider any amendment that provides for specific conditions on which the approval of a particular rule included in the joint resolution is contingent4 7#c7 ,in the ,senate1 immediately following the conclusion of the debate on a joint resolution described in subsection 7a71 and a single quorum call at the conclusion of the debate if requested in accordance with the rules of the ,senate1 the vote on final passage of the joint resolution shall occur4 7#d7 ,appeals from the decisions of the ,chair relating to the application of the rules of the ,senate to the procedure relating to a joint resolution described in subsection 7a7 shall be decided without debate4 7e7 7#a7 ,in the ,house of ,representatives1 if the committee or committees to which a joint resolution described in subsection 7a7 has been referred have not reported it at the end of #ae legislative days after its introduction1 such committee or committees shall be automatically discharged from further consideration of the resolution and it shall be placed on the appropriate calendar4 ,a vote on final passage of the resolution shall be taken on or before the close of the #aeth legislative day after the resolution is reported by the committee or committees to which it was referred1 or after such committee or committees have been discharged from further consideration of the resolution4 7#b7 7,a7 ,a motion in the ,house of ,representatives to proceed to the consideration of a resolution shall be privileged and not debatable4 ,an amendment to the motion shall not be in order1 nor shall it be in order to move to reconsider the vote by which the motion is agreed to or disagreed to4 7,b7 ,debate in the ,house of ,representatives on a resolution shall be limited to not more than two hours1 which shall be divided equally between those favoring and those opposing the resolution4 ,a motion to further limit debate shall not be debatable4 ,amendments to the resolution shall be in order4 ,no motion to recommit the resolution shall be in order4 ,it shall be in order to consider any amendment that provides for specific conditions on which the approval of a particular rule included in the joint resolution is contingent4 7,c7 ,motions to postpone1 made in the ,house of ,representatives with respect to the consideration of a resolution1 and motions to proceed to the consideration of other business1 shall be decided without debate4 7,d7 ,all appeals from the decisions of the ,chair relating to the application of the ,rules of the ,house of ,representatives to the procedure relating to a resolution shall be decided without debate4 7f7 ,if1 before the passage by one ,house of a joint resolution of that ,house described in subsection 7a71 that ,house receives from the other ,house a joint resolution described in subsection 7a71 then the following procedures shall apply with respect to a joint resolution described in subsection 7a7 of the ,house receiving the joint resolution-- 7#a7 the procedure in that ,house shall be the same as if no joint resolution had been received from the other ,house2 but 7#b7 the vote on final passage shall be on the joint resolution of the other ,house4 7g7 ,this section is enacted by ,congress-- 7#a7 as an exercise of the rulemaking power of the ,senate and ,house of ,representatives1 respectively1 and as such it is deemed a part of the rules of each ,house1 respectively1 but applicable only with respect to the procedure to be followed in that ,house in the case of a joint resolution described in subsection 7a71 and it supersedes other rules only to the extent that it is inconsistent with such rules2 and 7#b7 with full recognition of the constitutional right of either ,house to change the rules 7so far as relating to the procedure of that ,house7 at any time1 in the same manner1 and to the same extent as in the case of any other rule of that ,house4 #hjc4 ,definitions ,for purposes of this chapter-- 7#a7 ,the term ,federal agency means any agency as that term is defined in section #eea7a74 7#b7 ,the term rule has the meaning given such term in section #eea1 except that such term does not include-- 7,a7 any rule of particular applicability1 including a rule that approves or prescribes for the future rates1 wages1 prices1 services1 or allowances therefore1 corporate or financial structures1 reorganizations1 mergers1 or acquisitions thereof1 or accounting practices or disclosures bearing on any of the foregoing2 7,b7 any rule relating to agency management or personnel2 or 7,c7 any rule of agency organization1 procedure1 or practice that does not substantially affect the rights or obligations of non-agency parties4 #hjd4 ,judicial review 7a7 ,no determination1 finding1 action1 or omission under this chapter shall be subject to judicial review4 7b7 ,notwithstanding subsection 7a71 a court may determine whether a ,federal agency has completed the necessary requirements under this chapter for a rule to take effect4 #hje4 ,exemption for monetary policy ,nothing in this chapter shall apply to rules that concern monetary policy proposed or implemented by the ,board of ,governors of the ,federal ,reserve ,system or the ,federal ,open ,market ,committee4 #hjf4 ,review of rules currently in effect 7a7 ,annual review ,beginning on the date that is #f months after the date of enactment of this section and annually thereafter for the #i years following1 each agency shall designate not less than #aj percent of eligible rules made by that agency for review1 and shall submit a report including each such eligible rule in the same manner as a report under section #hja7;a77#a74 ,section #hja and section #hjb shall apply to each such rule1 subject to subsection 7c7 of this section4 ,no eligible rule previously designated may be designated again4 7b7 ,sunset for eligible rules not extended ,beginning after the date that is #aj years after the date of enactment of this section1 if ,congress has not enacted a joint resolution of approval for that eligible rule1 that eligible rule shall not continue in effect4 7c7 ,consolidation2 severability ,in applying sections #hja and #hjb to eligible rules under this section1 the following shall apply3 7#a7 ,the words take effect shall be read as continue in effect4 7#b7 ,except as provided in paragraph 7#c71 a single joint resolution of approval shall apply to all eligible rules in a report designated for a year1 and the matter after the resolving clause of that joint resolution is as follows3 ,that ,congress approves the rules submitted by the for the year 4 7,the blank spaces being appropriately filled in74 7#c7 ,it shall be in order to consider any amendment that provides for specific conditions on which the approval of a particular eligible rule included in the joint resolution is contingent4 7#d7 ,a member of either ,house may move that a separate joint resolution be required for a specified rule4 7d7 ,definition ,in this section1 the term eligible rule means a rule that is in effect as of the date of enactment of this section4 #hjg4 ,sunset for rules 7a7 ,expiration of rule 7#a7 ,in general ,except as provided in this section1 each rule made by an agency shall cease to have effect-- 7,a7 beginning on the date that is #aj years after the date of enactment of a joint resolution of approval with regard to the rule2 or 7,b7 if a joint resolution of extension described in subsection 7d7 has been enacted with regard to the rule1 beginning on the date that is #aj years after the date of enactment of the most recently enacted such joint resolution4 7#b7 ,reissuance of the rule prohibited ,the rule may not be reissued in substantially the same form1 and a new rule that is substantially the same as such a rule may not be issued1 unless the reissued or new rule is specifically authorized by a law enacted after the date described in this subsection 7a74 7b7 ,report by agency ,not later than #ahj days before the date described in subsection 7a71 the agency shall submit a report similar to the report described in section #hja7;a77#a77;,a7 to each ,house of ,congress and to the ,comptroller ,general1 except that instead of the proposed effective date1 such report shall contain the date described in subsection 7a74 7c7 ,exemption by ,president ,the ,president may by ,executive order exempt a rule from the application of subsection 7a7 for a period of not more than #aj years if the ,president determines1 and submits to ,congress written notice of such determination1 that such rule is-- 7#a7 necessary because of an imminent threat to health or safety or other emergency2 7#b7 necessary for the enforcement of criminal laws2 7#c7 necessary for national security2 or 7#d7 issued pursuant to any statute implementing an international trade agreement4 7d7 ,joint resolution of extension 7#a7 ,joint resolution described ,for purposes of this section1 the term joint resolution means only a joint resolution introduced on or after the date on which the report referred to subsection 7b7 is received by ,congress 7excluding days either ,house of ,congress is adjourned for more than #c days during a session of ,congress71 the matter after the resolving clause of which is as follows3 ,that ,congress extends the rule submitted by the relating to 4 7,the blank spaces being appropriately filled in74 ,the following shall apply to such a joint resolution3 7,a7 ,in the ,house1 the majority leader of the ,house of ,representatives 7or his designee7 and the minority leader of the ,house of ,representatives 7or his designee7 shall introduce such joint resolution 7by request71 within #c legislative days after ,congress receives the report submitted under subsection 7b74 7,b7 ,in the ,senate1 the majority leader of the ,senate 7or his designee7 and the minority leader of the ,senate 7or his designee7 shall introduce such joint resolution described in subsection 7a7 7by request71 within #c session days after ,congress receives the report submitted under subsection 7b74 7#b7 ,consideration of joint resolution ,subsections 7b7 through 7g7 of section #hjb shall apply to a joint resolution described in paragraph 7#a7 of this subsection in the same manner as a joint resolution described in subsection 7a7 of section #hjb1 except that for purposes of that subsection1 the term submission date means the date on which the ,congress receives the report submitted under subsection 7b74 4 ,,xviii ,illegal ,deduction ,elimination #ahja4 ,short title ,this title may be cited as-- 7#a7 the ,,idea ,act2 or 7#b7 the ,illegal ,deduction ,elimination ,act4 #ahjb4 ,clarification that wages paid to unauthorized aliens may not be deducted from gross income 7a7 ,in general ,subsection 7c7 of section #afb of the ,internal ,revenue ,code of #aihf 7relating to illegal bribes1 kickbacks1 and other payments7 is amended by adding at the end the following new paragraph3 7#d7 ,wages paid to or on behalf of unauthorized aliens 7,a7 ,in general ,no deduction shall be allowed under subsection 7a7 for any wage paid to or on behalf of an unauthorized alien1 as defined under section #bgd;,a7h77#c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7h77#c774 7,b7 ,wages ,for the purposes of this paragraph1 the term wages means all remuneration for employment1 including the cash value of all remuneration 7including benefits7 paid in any medium other than cash4 7,c7 ,safe ,harbor ,if a person or other entity is participating in the ,e-,verify ,program described in section #djc7;a7 of the ,illegal ,immigration ,reform and ,immigrant ,responsibility ,act of #aiif 7#h ,u4,s4,c4 #acbd;a note7 and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to the hiring 7or recruitment or referral7 of an employee1 subparagraph 7,a7 shall not apply with respect to wages paid to such employee4 7,d7 ,burden of proof ,in the case of any examination of a return in connection with a deduction under this section by reason of this paragraph1 the ,secretary shall bear the burden of proving that wages were paid to or on behalf of an unauthorized alien4 7,e7 ,limitation on taxpayer audit ,the ,secretary may not commence an audit or other investigation of a taxpayer solely on the basis of a deduction taken under this section by reason of this paragraph4 4 7b7 ,six-,year limitation on assessment and collection ,subsection 7c7 of section #feja of the ,internal ,revenue ,code of #aihf 7relating to exceptions7 is amended by adding at the end the following new paragraph3 7#ab7 ,deduction claimed for wages paid to unauthorized aliens ,in the case of a return of tax on which a deduction is shown in violation of section #afb7;c77#d71 any tax under chapter #a may be assessed1 or a proceeding in court for the collection of such tax may be begun without assessment1 at any time within #f years after the return was filed4 4 7c7 ,use of documentation for enforcement purposes ,section #bgd;,a of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7 is amended-- 7#a7 in subparagraph 7b77#e71 by inserting 1 section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf1 after enforcement of this ,act2 7#b7 in subparagraph 7d77#b77;,f71 by inserting 1 section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf1 after enforcement of this ,act2 and 7#c7 in subparagraph 7d77#b77;,g71 by inserting section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf or after or enforcement of4 7d7 ,availability of information 7#a7 ,in general ,the ,commissioner of ,social ,security1 the ,secretary of the ,department of ,homeland ,security1 and the ,secretary of the ,treasury1 shall jointly establish a program to share information among such agencies that may or could lead to the identification of unauthorized aliens 7as defined under section #bgd;,a7h77#c7 of the ,immigration and ,nationality ,act71 including any no-match letter1 any information in the earnings suspense file1 and any information in the investigation and enforcement of section #afb7;c77#d7 of the ,internal ,revenue ,code of #aihf4 7#b7 ,disclosure by ,secretary of the ,treasury 7,a7 ,in general ,subsection 7i7 of section #fajc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#i7 ,payment of wages to unauthorized aliens ,upon request from the ,commissioner of the ,social ,security ,administration or the ,secretary of the ,department of ,homeland ,security1 the ,secretary shall disclose to officers and employees of such ,administration or ,department-- 7,a7 taxpayer identity information of employers who paid wages with respect to which a deduction was not allowed by reason of section #afb7;c77#d71 and 7,b7 taxpayer identity information of individuals to whom such wages were paid1 for purposes of carrying out any enforcement activities of such ,administration or ,department with respect to such employers or individuals4 4 7,b7 ,recordkeeping ,paragraph 7#d7 of section #fajc7p7 of such ,code is amended-- 7i7 by striking 7#e71 or 7#g7 in the matter preceding subparagraph 7,a7 and inserting 7#e71 7#g71 or 7#i71 and 7ii7 by striking 7#e7 or 7#g7 in subparagraph 7,f77ii7 and inserting 7#e71 7#g71 or 7#i74 7e7 ,effective date 7#a7 ,except as provided in paragraph 7#b71 this title and the amendments made by this title shall take effect on the date of the enactment of this ,act4 7#b7 ,the amendments made by subsections 7a7 and 7b7 shall apply to taxable years beginning after ,december #ca1 #bjah4 #ahjc4 ,modification of ,e-,verify ,program 7a7 ,making permanent ,subsection 7b7 of section #dja of the ,illegal ,immigration ,reform and ,immigrant ,responsibility ,act of #aiif 7#h ,u4,s4,c4 #acbd;a note7 is amended by striking the last sentence4 7b7 ,application to current employees 7#a7 ,voluntary election ,the first sentence of section #djb7;a7 of such ,act is amended to read as follows3 ,any person or other entity that conducts any hiring 7or recruitment or referral7 in a ,state or employs any individuals in a ,state may elect to participate in the ,e-,verify ,program44 7#b7 ,benefit of rebuttable presumption ,paragraph 7#a7 of section #djb7;b7 of such ,act is amended by adding at the end the following3 ,if a person or other entity is participating in the ,e-,verify ,program and obtains confirmation of identity and employment eligibility in compliance with the terms and conditions of the program with respect to individuals employed by the person or entity1 the person or entity has established a rebuttable presumption that the person or entity has not violated section #bgd;,a7a77#b7 with respect to such individuals44 7#c7 ,scope of election ,subparagraph 7,a7 of section #djb7;c77#b7 of such ,act is amended to read as follows3 7,a7 ,in general ,any electing person or other entity may provide that the election under subsection 7a7 shall apply 7during the period in which the election is in effect7-- 7i7 to all its hiring 7and all recruitment or referral72 7ii7 to all its hiring 7and all recruitment or referral and all individuals employed by the person or entity72 7iii7 to all its hiring 7and all recruitment or referral7 in one or more ,states or one or more places of hiring 7or recruitment or referral1 as the case may be72 or 7iv7 to all its hiring 7and all recruitment or referral and all individuals employed by the person or entity7 in one or more ,states or one or more place of hiring 7or recruitment or referral or employment1 as the case may be74 4 7#d7 ,procedures for participants in ,e-,verify ,program ,subsection 7a7 of section #djc of such ,act is amended-- 7,a7 in the matter preceding paragraph 7#a71 by inserting or continued employment in the ,united ,states after ,united ,states2 and 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a71 by striking all that follows 7as specified by the ,secretary of ,homeland ,security7 and inserting after the date of the hiring1 or recruitment or referral1 in the case of inquiries made pursuant to a hiring1 recruitment or referral 7and not of previously hired individuals742 and 7ii7 in subparagraph 7,b71 by striking such #c working days and inserting the specified period4 7c7 ,application to job applicants ,section #djb7;c77#b7 of such ,act is amended by adding at the end the following3 7,c7 ,job offer may be made conditional on final confirmation by ,e-,verify ,a person or other entity that elects to participate in the ,e-,verify ,program may offer a prospective employee an employment position conditioned on final verification of the identity and employment eligibility of the employee using the employment eligibility confirmation system established under section #djd4 4 ,,xix ,english ,language ,unity #aija4 ,short title ,this title may be cited as the ,english ,language ,unity ,act of #bjbj4 #aijb4 ,findings ,the ,congress finds and declares the following3 7#a7 ,the ,united ,states is composed of individuals from diverse ethnic1 cultural1 and linguistic backgrounds1 and continues to benefit from this rich diversity4 7#b7 ,throughout the history of the ,united ,states1 the common thread binding individuals of differing backgrounds has been the ,english language4 7#c7 ,among the powers reserved to the ,states respectively is the power to establish the ,english language as the official language of the respective ,states1 and otherwise to promote the ,english language within the respective ,states1 subject to the prohibitions enumerated in the ,constitution of the ,united ,states and in laws of the respective ,states4 #aijc4 ,english as official language of the ,united ,states 7a7 ,in general ,title #d1 ,united ,states ,code1 is amended by adding at the end the following new chapter3 #f ,official language #afa4 ,official language of the ,united ,states ,the official language of the ,united ,states is ,english4 #afb4 ,preserving and enhancing the role of the official language ,representatives of the ,federal ,government shall have an affirmative obligation to preserve and enhance the role of ,english as the official language of the ,federal ,government4 ,such obligation shall include encouraging greater opportunities for individuals to learn the ,english language4 #afc4 ,official functions of ,government to be conducted in ,english 7a7 ,official functions ,the official functions of the ,government of the ,united ,states shall be conducted in ,english4 7b7 ,scope ,for the purposes of this section1 the term ,united ,states means the several ,states and the ,district of ,columbia1 and the term official refers to any function that 7i7 binds the ,government1 7ii7 is required by law1 or 7iii7 is otherwise subject to scrutiny by either the press or the public4 7c7 ,practical effect ,this section shall apply to all laws1 public proceedings1 regulations1 publications1 orders1 actions1 programs1 and policies1 but does not apply to-- 7#a7 teaching of languages2 7#b7 requirements under the ,individuals with ,disabilities ,education ,act2 7#c7 actions1 documents1 or policies necessary for national security1 international relations1 trade1 tourism1 or commerce2 7#d7 actions or documents that protect the public health and safety2 7#e7 actions or documents that facilitate the activities of the ,bureau of the ,census in compiling any census of population2 7#f7 actions that protect the rights of victims of crimes or criminal defendants2 or 7#g7 using terms of art or phrases from languages other than ,english4 #afd4 ,uniform ,english language rule for naturalization 7a7 ,uniform language testing standard ,all citizens should be able to read and understand generally the ,english language text of the ,declaration of ,independence1 the ,constitution1 and the laws of the ,united ,states made in pursuance of the ,constitution4 7b7 ,ceremonies ,all naturalization ceremonies shall be conducted in ,english4 #afe4 ,rules of construction ,nothing in this chapter shall be construed-- 7#a7 to prohibit a ,member of ,congress or any officer or agent of the ,federal ,government1 while performing official functions1 from communicating unofficially through any medium with another person in a language other than ,english 7as long as official functions are performed in ,english72 7#b7 to limit the preservation or use of ,native ,alaskan or ,native ,american languages 7as defined in the ,native ,american ,languages ,act72 7#c7 to disparage any language or to discourage any person from learning or using a language2 or 7#d7 to be inconsistent with the ,constitution of the ,united ,states4 #aff4 ,standing ,a person injured by a violation of this chapter may in a civil action 7including an action under chapter #aea of title #bh7 obtain appropriate relief4 4 7b7 ,clerical amendment ,the table of chapters at the beginning of title #d1 ,united ,states ,code1 is amended by inserting after the item relating to chapter #e the following new item3 ,chapter #f4 ,official ,language 4 #aijd4 ,general rules of construction for ,english language texts of the laws of the ,united ,states 7a7 ,in general ,chapter #a of title #a1 ,united ,states ,code1 is amended by adding at the end the following new section3 #i4 ,general rules of construction for laws of the ,united ,states 7a7 ,english language requirements and workplace policies1 whether in the public or private sector1 shall be presumptively consistent with the laws of the ,united ,states4 7b7 ,any ambiguity in the ,english language text of the laws of the ,united ,states shall be resolved1 in accordance with the last two articles of the ,bill of ,rights1 not to deny or disparage rights retained by the people1 and to reserve powers to the ,states respectively1 or to the people4 4 7b7 ,clerical amendment ,the table of sections at the beginning of chapter #a of title #a is amended by inserting after the item relating to section #h the following new item3 #i4 ,general rules of construction for laws of the ,united ,states4 4 #aije4 ,implementing regulations ,the ,secretary of ,homeland ,security shall1 within #ahj days after the date of enactment of this ,act1 issue for public notice and comment a proposed rule for uniform testing of ,english language ability of candidates for naturalization1 based upon the principles that-- 7#a7 all citizens should be able to read and understand generally the ,english language text of the ,declaration of ,independence1 the ,constitution1 and the laws of the ,united ,states which are made in pursuance thereof2 and 7#b7 any exceptions to this standard should be limited to extraordinary circumstances1 such as asylum4 #aijf4 ,effective date ,the amendments made by sections #aijc and #aijd shall take effect on the date that is #ahj days after the date of the enactment of this ,act4 ,,xx ,davis-,bacon ,repeal #bjja4 ,short title ,this title may be cited as the ,davis-,bacon ,repeal ,act4 #bjjb4 ,repeal of ,davis-,bacon wage requirements 7a7 ,in general ,subchapter ,,iv of chapter #ca of title #dj1 ,united ,states ,code1 is repealed4 7b7 ,reference ,any reference in any law to a wage requirement of subchapter ,,iv of chapter #ca of title #dj1 ,united ,states ,code1 shall after the date of the enactment of this ,act be null and void4 #bjjc4 ,effective date and limitation ,the amendment made by section #bjjb shall take effect #cj days after the date of the enactment of this ,act but shall not affect any contract in existence on such date of enactment or made pursuant to invitation for bids outstanding on such date of enactment4 ,,xxi ,census ,accuracy #baja4 ,short title ,this title may be cited as the ,census ,accuracy ,act of #bjbj4 #bajb4 ,citizenship or lawful presence status on census questionnaires ,section #ada of title #ac1 ,united ,states ,code1 is amended-- 7#a7 by redesignating subsection 7g7 as subsection 7h72 and 7#b7 by inserting after subsection 7f7 the following3 7g7 ,in conducting the #bjbj decennial census and each decennial census thereafter1 the ,secretary shall include in any questionnaire distributed or otherwise used for the purpose of determining the total population by ,states-- 7#a7 a checkbox or other similar option for respondents to indicate whether the respondent is a citizen or national of the ,united ,states1 is lawfully admitted for permanent residence in the ,united ,state1 is an alien who otherwise has lawful status under the immigration laws1 or none of these2 and 7#b7 in connection with the option relating to status under the immigration laws1 a question regarding which ,federal program or provision of law accorded the respondent such status4 4 ,,xxii ,truth in ,employment #bbja4 ,short title ,this title may be cited as the ,truth in ,employment ,act of #bjbj4 #bbjb4 ,findings and purpose 7a7 ,findings ,congress finds the following3 7#a7 ,an atmosphere of trust and civility in labor-management relationships is essential to a productive workplace and a healthy economy4 7#b7 ,the tactic of using professional union organizers and agents to infiltrate a targeted employer's workplace1 a practice commonly referred to as salting has evolved into an aggressive form of harassment not contemplated when the ,national ,labor ,relations ,act was enacted and threatens the balance of rights which is fundamental to collective bargaining4 7#c7 ,increasingly1 union organizers are seeking employment with nonunion employers not because of a desire to work for such employers but primarily to organize the employees of such employers or to inflict economic harm specifically designed to put nonunion competitors out of business1 or to do both4 7#d7 ,while no employer may discriminate against employees based upon the views of employees concerning collective bargaining1 an employer should have the right to expect job applicants to be primarily interested in utilizing the skills of the applicants to further the goals of the business of the employer4 7b7 ,purposes ,the purposes of this title are-- 7#a7 to preserve the balance of rights between employers1 employees1 and labor organizations which is fundamental to collective bargaining2 7#b7 to preserve the rights of workers to organize1 or otherwise engage in concerted activities protected under the ,national ,labor ,relations ,act2 and 7#c7 to alleviate pressure on employers to hire individuals who seek or gain employment in order to disrupt the workplace of the employer or otherwise inflict economic harm designed to put the employer out of business4 #bbjc4 ,protection of employer rights ,section #h7;a7 of the ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aeh7;a77 is amended by adding after and below paragraph 7#e7 the following3 ,nothing in this subsection shall be construed as requiring an employer to employ any person who seeks or has sought employment with the employer in furtherance of other employment or agency status4 4 ,,xxiii ,e-bonding for ,immigration ,integrity #bcja4 ,short title ,this title may be cited as the ,e-bonding for ,immigration ,integrity ,act of #bjbj4 #bcjb4 ,requirement of bond 7a7 ,bond required ,prior to arriving at a port of entry of the ,united ,states1 an alien seeking admission to the ,united ,states shall post a bond1 in accordance with subsection 7d71 in an amount determined by the ,secretary if such alien seeks admission to the ,united ,states as a nonimmigrant in a category-- 7#a7 described under subparagraph 7,b71 7,f71 7,h77i77b71 7,h77ii77b71 or 7,k7 of section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae772 or 7#b7 identified by the ,secretary1 in accordance with section #bcjc1 to have a visa overstay rate that is more than #a4e percent4 7b7 ,amount of bond ,not later than #a year after the date of the enactment of this section1 the ,secretary shall1 by rule1 establish the amount of the bond required by subsection 7a7 for each visa category under subsection 7a77#a7 and each visa category identified by the ,secretary under section #bcjc1 which amount shall-- 7#a7 be not less than #b1ejj and not more than #aj1jjj2 and 7#b7 be determined based on the ,secretary's assessment of the level of risk of visa overstays for that category4 7c7 ,adjustment of amount of bond ,on an annual basis1 the ,secretary shall review1 and1 as appropriate1 adjust the amounts of the bonds described in subsection 7b74 7d7 ,payment of bond ,an alien required to post the bond under subsection 7a7 shall post such bond-- 7#a7 in electronic form2 and 7#b7 with a bonding agent designated by the ,secretary as qualified to hold such bond4 7e7 ,release of bond ,the ,secretary shall authorize a bonding agent to release a bond-- 7#a7 to an alien required to post such bond-- 7,a7 after receiving a notification from the ,united ,states embassy or consulate in the alien's country of origin that such alien departed the ,united ,states and returned to such country of origin2 or 7,b7 if such alien changed or adjusted their status to an immigration status not required to post a bond under this section2 and 7#b7 to the ,e-bond ,enforcement ,fund under section #bcjd upon a determination by the ,secretary that an alien-- 7,a7 overstayed their visa2 or 7,b7 did not return to their country of origin following the termination of their visa4 7f7 ,change of status ,an alien who has been admitted to the ,united ,states and who is required to post a bond under subsection 7a7 may be required to post an additional bond if such alien changes their status to that of a nonimmigrant in a category required to pay a higher bond under this section4 7g7 ,collection of records relating to bonds ,the ,united ,states ,embassy or ,united ,states consular office in the alien's country of origin shall collect any records necessary to carry out this section4 7h7 ,effective date ,this section shall take effect on the date that is #abj calendar days after the date of the enactment of this ,act4 #bcjc4 ,visa overstay rate categories ,the ,secretary shall identify-- 7#a7 the visa overstay rate for each category of nonimmigrant aliens described under section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 in the previous year2 and 7#b7 each category of nonimmigrant aliens described under such section that had a visa overstay rate in the previous year that was more than #a4e percent4 #bcjd4 ,e-bond ,enforcement ,fund 7a7 ,in general ,there is established in the general fund of the ,treasury a separate account1 which shall be known as the ,e-bond ,enforcement ,fund 7in this subsection referred to as the ,fund74 7b7 ,deposits ,there shall be deposited as offsetting receipts into the ,fund all amounts released under section #bcjb7;e77#b7 of this title4 7c7 ,use of amounts ,amounts deposited into the ,fund shall remain available until expended and shall be refunded out of the ,fund by the ,secretary of the ,treasury1 to the ,secretary of ,homeland ,security to-- 7#a7 ensure compliance with this title2 and 7#b7 administer enforcement programs4 #bcje4 ,report ,not later than #abj days after the date of the enactment of this ,act1 and each year thereafter1 the ,secretary shall submit to the committees of appropriate jurisdiction a report that includes-- 7#a7 the visa overstay rate for each category of nonimmigrant alien described under section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 in the previous year2 7#b7 the categories that had a visa overstay rate in the previous year that was more than #a4e percent1 as determined by the ,secretary in accordance with section #bcjc2 7#c7 the amounts of the bonds1 as determined by the ,secretary in accordance with section #bcjb2 7#d7 information relating to the ,fund under section #bcjd2 and 7#e7 any other information determined appropriate by the ,secretary4 #bcjf4 ,definitions ,in this title3 7#a7 ,committees of appropriate jurisdiction ,the term committees of appropriate jurisdiction means-- 7,a7 the ,committee on the ,judiciary of the ,house of ,representatives2 7,b7 the ,committee on the ,judiciary of the ,senate2 7,c7 the ,committee on ,homeland ,security of the ,house of ,representatives2 and 7,d7 the ,committee on ,homeland ,security and ,governmental ,affairs of the ,senate4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,homeland ,security1 unless otherwise provided4 7#c7 ,visa overstay rate ,the term visa overstay rate means the ratio of1 for each category of nonimmigrant aliens described in section #aja7;a77#ae7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja 7a77#ae77-- 7,a7 the number of aliens admitted to the ,united ,states for each such category whose period of authorized stays ended during a fiscal year but who remained unlawfully in the ,united ,states beyond such period2 to 7,b7 the total number of aliens admitted to the ,united ,states for each such category during that fiscal year4 ,,xxiv ,restoring ,maximum ,mobility to ,our ,nation's ,veterans #bdja4 ,short title ,this title may be cited as the ,restoring ,maximum ,mobility to ,our ,nation's ,veterans ,act of #bjbj4 #bdjb4 ,wheelchairs for veterans with service-connected disabilities 7a7 ,definition ,section #agja of title #ch1 ,united ,states ,code1 is amended by adding at the end the following new paragraph3 7#aa7 ,the term wheelchair includes enhanced power wheelchairs1 multi-environmental wheelchairs1 track wheelchairs1 stair-climbing wheelchairs1 and other power-driven mobility devices4 4 7b7 ,enhanced wheelchairs ,section #agab7;c7 of title #ch1 ,united ,states ,code1 is amended-- 7#a7 by striking ,dental and inserting 7#a7 ,dental2 7#b7 by striking section and inserting title2 and 7#c7 by adding at the end the following new paragraph3 7#b7 ,the ,secretary shall ensure that each wheelchair1 furnished under this title to a veteran because of a service-connected disability1 restores the maximum achievable mobility and function in the activities of daily life1 employment1 and recreation4 ,the ,secretary may furnish a wheelchair to a veteran because the wheelchair restores an ability that relates exclusively to participation in a recreational activity4 4 ,,xxv ,end ,sanctuaries and ,help ,our ,american ,homeless and ,veterans #beja4 ,short title ,this title may be cited as-- 7#a7 the ,end ,sanctuaries and ,help ,our ,american ,homeless and ,veterans ,act2 or 7#b7 the ,diamond and ,silk ,act4 #bejb4 ,findings ,the ,congress finds as follows3 7#a7 ,according to ,united ,states law1 found at section #bgd of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbd71 it is illegal to bring or harbor illegal immigrants in our ,nation4 7#b7 ,in contravention of this law1 cities1 counties1 parishes1 other political subdivisions1 and ,states in our ,nation have adopted policies specifically oriented to bring in1 harbor1 and even attract illegal aliens into their jurisdictions4 7#c7 ,although the ,federal ,government1 and specifically the ,congress of the ,united ,states1 is constitutionally charged with establishing 8an uniform ,rule of ,naturalization01 in certain cases ,states and political subdivisions1 including cities1 have been assuming the role of immigration authorities1 clearly in violation of both the ,constitution and ,federal statute4 7#d7 ,historically1 the ,federal ,government has proven lackadaisical about enforcing its sole jurisdiction in the serious matter of illegal immigration and taking action against those jurisdictions that knowingly or recklessly disregard the ,rule of ,law to conceal1 harbor1 attempt to1 or actually shield from detection1 such illegal aliens1 or that prohibit their officers from gathering information for1 or cooperating with1 ,federal officials4 7#e7 ,in these wanton acts1 such jurisdictions break the law that its citizens are held to1 violate the trust of the taxpayers who are already charged with a #bb trillion dollar ,government debt that grows daily1 and--perhaps worst--subject those they should protect and serve to death by deliberate murderous acts and traffic accidents by those who should not be in the country at all4 7#f7 ,in this way1 such jurisdictions aid and abet ,american deaths that are #ajj percent preventable4 7#g7 ,such tragic1 preventable ,american deaths have been suffered by 8,angel ,families0 who have lost spouses1 sons1 daughters1 grandchildren1 parents1 and grandparents at the hands of illegal aliens4 7#h7 ,these families are left to suffer deaths that should not have been1 according to the law of the land1 while too often complicit public officials1 cities1 ,states1 and the ,federal ,government are not held accountable4 7#i7 ,meanwhile1 our ,nation's ,american homeless and veterans are too often left out in the cold1 without the basic necessities and care that they need and deserve as citizens of this country4 7#aj7 ,our ,american homeless and veterans must be prioritized and cared for by law and in fact4 7#aa7 ,jurisdictions' responsibilities must be taken seriously1 and never aid and abet1 violations of immigration law4 7#ab7 ,these are dual injustices that the law1 as is1 dictates must end4 #bejc4 ,treatment of sanctuary jurisdictions 7a7 ,definition ,in this section1 the term sanctuary jurisdiction means a ,state or any political subdivision of a ,state that the ,attorney ,general determines has in effect a statute1 ordinance1 policy1 or practice that prohibits or in any way restricts1 a ,federal1 ,state1 or local government entity1 official1 or other personnel from-- 7#a7 complying with the immigration laws 7as defined in section #aja7;a77#ag7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ag7771 or from assisting or cooperating with ,federal law enforcement entities1 officials1 or other personnel regarding the enforcement of these laws2 or 7#b7 undertaking any of the following law enforcement activities as they relate to information regarding the citizenship or immigration status1 lawful or unlawful1 the inadmissibility or deportability1 or the custody status1 of any individual3 7,a7 ,making inquiries to any individual in order to obtain such information regarding such individual or any other individuals4 7,b7 ,notifying the ,federal ,government regarding the presence of individuals who are encountered by law enforcement officials or other personnel of a ,state or political subdivision of a ,state4 7,c7 ,complying with requests for such information from ,federal law enforcement entities1 officials1 or other personnel4 7,d7 ,complying with detainers4 7b7 ,ineligibility of sanctuary jurisdictions for ,federal funds 7#a7 ,states ,no sanctuary jurisdiction that is a ,state may be allocated or receive any ,federal financial assistance 7as such term is defined in section #geja7;a77#e7 of title #ca1 ,united ,states ,code74 7#b7 ,political subdivisions ,no sanctuary jurisdiction that is a political subdivision of a ,state may be allocated or receive any funds made available to the ,attorney ,general1 including those made available from the account ,department of ,justice--,office of ,justice ,programs--,state and ,local ,law ,enforcement ,assistance4 7#c7 ,sovereign immunity ,each ,state and political subdivision of a ,state shall1 as a condition on receipt of any ,federal financial assistance 7as such term is defined in section #geja7;a77#e7 of title #ca1 ,united ,states ,code71 waive the sovereign immunity of the ,state or political subdivision with respect to actions authorized under section #bejd4 7#d7 ,reallocation of funds ,notwithstanding any other provision of law1 any funds not allocated to a sanctuary jurisdiction from the account ,department of ,justice--,office of ,justice ,programs--,state and ,local ,law ,enforcement ,assistance pursuant to this subsection shall be made available for activities carried out under the ,justice and ,mental ,health ,collaboration ,program of the ,office of ,justice ,programs of the ,department of ,justice1 to reduce homelessness in order to improve outcomes for individuals with mental illnesses or co-occurring mental health and substance abuse disorders who encounter the justice system1 thereby reducing mental health disorders and homelessness among our citizens4 #bejd4 ,private right of action 7a7 ,cause of action ,any individual1 or a spouse1 parent1 or child of that individual 7if the individual is deceased71 who is the victim of a murder1 rape1 or any felony1 as defined by the ,state1 for which an alien 7as defined in section #aja7;a77#c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#c777 has been convicted and sentenced to a term of imprisonment of at least #a year1 may bring an action against a ,state or political subdivision of a ,state in the appropriate ,federal or ,state court-- 7#a7 if the ,state or political subdivision released the alien from custody prior to the commission of such crime1 and had knowledge that the alien was unlawfully present in the ,united ,states2 or 7#b7 the crime was a consequence of the ,state or political subdivision declining to honor a detainer or warrant issued pursuant to section #bhg7;d77#a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aceg7;d77#a774 7b7 ,application ,subject to subsection 7c71 subsection 7a7 shall apply without regard to whether the crime was committed before1 on1 or after the date of the enactment of this ,act4 7c7 ,limitation on bringing action 7#a7 ,in general ,an action brought under this section may not be brought later than #aj years following the occurrence of the crime1 or death of a person as a result of such crime1 whichever occurs later4 7#b7 ,exception ,paragraph 7#a7 shall not apply to an action brought under this section based on a crime committed before the date of the enactment of this ,act4 7d7 ,attorney's fees and other costs ,in any action or proceeding under this section the court shall allow a prevailing plaintiff a reasonable attorneys' fee as part of the costs1 and include expert fees as part of the attorneys' fee4 ,,xxvi ,social ,security ,integrity ,act of #bjbj #bfja4 ,short title ,this title may be cited as the ,social ,security ,integrity ,act of #bjbj4 #bfjb4 ,findings ,congress finds the following3 7#a7 ,individuals can commit various types of fraud against the ,government by reporting earnings under deceased individuals' ,social ,security ,numbers 7,s,s,ns74 7#b7 ,various ,federal entities rely on the ,social ,security ,administration's 7,,ssa7 death information to detect unreported deaths and verify the accuracy of reported deaths4 7#c7 ,the ,numident is the ,,ssa's computer database file on all who have applied for a ,social ,security number4 ,the ,office of the ,inspector ,general 7,,oig7 of the ,,ssa conducted an audit and determined that the ,,ssa did not have controls in place to annotate death information on the ,numident records of numberholders who exceeded maximum reasonable life expectancies and were likely deceased4 7#d7 ,the ,,oig identified #cd cases in which it appeared that the deceased numberholder's name and ,social ,security ,number 7,,ssn7 had been misused4 ,in one instance an employer reported paying wages to someone from #bjjh through #bjab using a numberholder's name and ,,ssn that had been born in #ahhf4 ,,ssa payment records indicated that the numberholder died in ,january #aife1 but the ,,ssa did not record the numberholder's death on the ,numident4 ,,ssa continued paying benefits to the numberholder's widow until her death in ,february #aigc4 ,,ssa's ,master ,earning ,file 7,,mef7 contained no reported earnings information for this numberholder from #aief through #bjjg4 7#e7 ,the ,,oig determined that thousands of the ,s,s,ns could have been used to commit identity fraud4 ,for tax years #bjjf through #bjaa1 ,,ssa received reports that individuals using #ff1ibj ,s,s,ns had approximately #c4a billion in wages1 tips1 and self-employment income4 ,,ssa transferred the earnings to the ,earnings ,suspense ,file because the employees' or self-employed individuals' names on the earnings reports did not match the numberholders' names4 7#f7 ,during calendar years #bjjh through #bjaa1 employers made #d1jbd ,e-,verify inquiries using #c1hgc ,s,s,ns belonging to numberholders born before ,june #af1 #aija4 ,according to the ,,oig1 these inquiries indicate individuals' attempts to use the ,s,s,ns to apply for work4 7#g7 ,the ,,oig determined that resolving these discrepancies will improve the accuracy and completeness of the ,death ,master ,file and help prevent future misuse of these ,s,s,ns4 7#h7 ,the ,american taxpayer deserves to have the surety of knowing that every agency and department within the ,federal ,government takes the prudent actions necessary to prevent future fraud and waste of hard-earned dollars4 7#i7 ,in #bjae1 the ,,oig identified approximately #f4e million numberholders age #aab or older who did not have death information on the ,numident4 7#aj7 ,of the #f4e million cases ,,oig identified1 based on initial review1 ,,ssa believed approximately #a4e million of these individuals were deceased4 ,after further in-depth analysis1 ,,ssa posted death information to records for only those cases that passed complex identity matching protocols1 and where the most current information indicated the individuals are in fact deceased4 7#aa7 ,for the remaining #e million cases1 the ,,ssa reports that it does not have sufficient or reliable evidence that these individuals are deceased4 ,however1 the ,,ssa also notes that the individuals have never received payments from the ,,ssa2 the records are decades old1 and are the result of error-prone paper reporting processes2 it is possible that1 decades ago1 ,,ssa incorrectly recorded some dates of birth and that some individuals are much younger than current records indicate2 and it would be imprudent to presume death in order to add these cases to the ,,dmf because doing so could result in the inappropriate release of living individuals' personally identifiable information--an action that has far-reaching and adverse consequences for these individuals4 7#ab7 ,in line with the ,,oig's recommendations1 the ,,ssa should take proactive action to fully protect the ,american taxpayer by ensuring that there are comprehensive controls in place to annotate death information on the ,numident records of numberholders who exceeded maximum reasonable life expectancies4 #bfjc4 ,implementation of ,,oig recommendations 7a7 ,in general ,not later than #c years after the date of the enactment of this ,act1 the ,commissioner of ,social ,security shall implement all of the recommendations described in the memorandum from the ,office of the ,inspector ,general of the ,social ,security ,administration entitled ,numberholders ,age #aab or ,older ,who ,did ,not ,have a ,death ,entry on the ,numident 7,a-#jf-ad-cdjcj7 and dated ,march #d1 #bjae4 7b7 ,additional payment to individuals attaining #ajj years of age ,the ,commissioner of ,social ,security shall make a one-time payment in the amount of #ajj to each individual who1 according to the records of the ,commissioner of ,social ,security1 attains #ajj years of age after the date of enactment of this ,act and applies for such payment4 7c7 ,report ,not later than ,december #ca of each calendar year that begins after the date of the enactment of this ,act and ends before the date that is #c years after such date of enactment1 the ,commissioner shall submit to the ,congress a report on the progress made toward implementation of each of the recommendations described in the memorandum specified in subsection 7a71 the methods used to implement such recommendations1 the amount of funds expended and any other resources utilized to implement such recommendations1 and the projected date of full implementation4 ,,xxvii ,,hj ,res #dg ,,xxviii ,,hj ,res #di ,,xxix ,protecting ,access to ,care #bija4 ,short title ,this title may be cited as the ,protecting ,access to ,care ,act of #bjbj4 #bijb4 ,encouraging speedy resolution of claims 7a7 ,statute of limitations 7#a7 ,in general ,except as provided in paragraph 7#b71 the time for the commencement of a health care lawsuit shall be1 whichever occurs first of the following3 7,a7 #c years after the date of the occurrence of the breach or tort2 7,b7 #c years after the date the medical or health care treatment that is the subject of the claim is completed2 or 7,c7 #a year after the claimant discovers1 or through the use of reasonable diligence should have discovered1 the injury4 7#b7 ,tolling ,in no event shall the time for commencement of a health care lawsuit exceed #c years after the date of the occurrence of the breach or tort or #c years after the date the medical or health care treatment that is the subject of the claim is completed 7whichever occurs first7 unless tolled for any of the following-- 7,a7 upon proof of fraud2 7,b7 intentional concealment2 or 7,c7 the presence of a foreign body1 which has no therapeutic or diagnostic purpose or effect1 in the person of the injured person4 7#c7 ,actions by a minor ,actions by a minor shall be commenced within #c years after the date of the occurrence of the breach or tort or #c years after the date of the medical or health care treatment that is the subject of the claim is completed 7whichever occurs first7 except that actions by a minor under the full age of #f years shall be commenced within #c years after the date of the occurrence of the breach or tort1 #c years after the date of the medical or health care treatment that is the subject of the claim is completed1 or #a year after the injury is discovered1 or through the use of reasonable diligence should have been discovered1 or prior to the minor's #hth birthday1 whichever provides a longer period4 ,such time limitation shall be tolled for minors for any period during which a parent or guardian and a health care provider have committed fraud or collusion in the failure to bring an action on behalf of the injured minor4 7b7 ,state flexibility ,no provision of subsection 7a7 shall be construed to preempt any state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that-- 7#a7 specifies a time period of less than #c years after the date of injury or less than #a year after the claimant discovers1 or through the use of reasonable diligence should have discovered1 the injury1 for the filing of a health care lawsuit2 7#b7 that specifies a different time period for the filing of lawsuits by a minor2 7#c7 that triggers the time period based on the date of the alleged negligence2 or 7#d7 establishes a statute of repose for the filing of health care lawsuit4 #bijc4 ,compensating patient injury 7a7 ,unlimited amount of damages for actual economic losses in health care lawsuits ,in any health care lawsuit1 nothing in this title shall limit a claimant's recovery of the full amount of the available economic damages1 notwithstanding the limitation in subsection 7b74 7b7 ,additional noneconomic damages ,in any health care lawsuit1 the amount of noneconomic damages1 if available1 shall not exceed #bej1jjj1 regardless of the number of parties against whom the action is brought or the number of separate claims or actions brought with respect to the same injury4 7c7 ,no discount of award for noneconomic damages ,for purposes of applying the limitation in subsection 7b71 future noneconomic damages shall not be discounted to present value4 ,the jury shall not be informed about the maximum award for noneconomic damages4 ,an award for noneconomic damages in excess of #bej1jjj shall be reduced either before the entry of judgment1 or by amendment of the judgment after entry of judgment1 and such reduction shall be made before accounting for any other reduction in damages required by law4 ,if separate awards are rendered for past and future noneconomic damages and the combined awards exceed #bej1jjj1 the future noneconomic damages shall be reduced first4 7d7 ,fair share rule ,in any health care lawsuit1 each party shall be liable for that party's several share of any damages only and not for the share of any other person4 ,each party shall be liable only for the amount of damages allocated to such party in direct proportion to such party's percentage of responsibility4 ,whenever a judgment of liability is rendered as to any party1 a separate judgment shall be rendered against each such party for the amount allocated to such party4 ,for purposes of this section1 the trier of fact shall determine the proportion of responsibility of each party for the claimant's harm4 7e7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that specifies a particular monetary amount of economic or noneconomic damages 7or the total amount of damages7 that may be awarded in a health care lawsuit1 regardless of whether such monetary amount is greater or lesser than is provided for under this section4 #bijd4 ,maximizing patient recovery 7a7 ,court supervision of share of damages actually paid to claimants ,in any health care lawsuit1 the court shall supervise the arrangements for payment of damages to protect against conflicts of interest that may have the effect of reducing the amount of damages awarded that are actually paid to claimants4 ,in particular1 in any health care lawsuit in which the attorney for a party claims a financial stake in the outcome by virtue of a contingent fee1 the court shall have the power to restrict the payment of a claimant's damage recovery to such attorney1 and to redirect such damages to the claimant based upon the interests of justice and principles of equity4 ,in no event shall the total of all contingent fees for representing all claimants in a health care lawsuit exceed the following limits3 7#a7 ,forty percent of the first #ej1jjj recovered by the claimant7s74 7#b7 ,thirty-three and one-third percent of the next #ej1jjj recovered by the claimant7s74 7#c7 ,twenty-five percent of the next #ejj1jjj recovered by the claimant7s74 7#d7 ,fifteen percent of any amount by which the recovery by the claimant7s7 is in excess of #fjj1jjj4 7b7 ,applicability ,the limitations in this section shall apply whether the recovery is by judgment1 settlement1 mediation1 arbitration1 or any other form of alternative dispute resolution4 ,in a health care lawsuit involving a minor or incompetent person1 a court retains the authority to authorize or approve a fee that is less than the maximum permitted under this section4 ,the requirement for court supervision in the first two sentences of subsection 7a7 applies only in civil actions4 7c7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that specifies a lesser percentage or lesser total value of damages which may be claimed by an attorney representing a claimant in a health care lawsuit4 #bije4 ,authorization of payment of future damages to claimants in health care lawsuits 7a7 ,in general ,in any health care lawsuit1 if an award of future damages1 without reduction to present value1 equaling or exceeding #ej1jjj is made against a party with sufficient insurance or other assets to fund a periodic payment of such a judgment1 the court shall1 at the request of any party1 enter a judgment ordering that the future damages be paid by periodic payments1 in accordance with the ,uniform ,periodic ,payment of ,judgments ,act promulgated by the ,national ,conference of ,commissioners on ,uniform ,state ,laws4 7b7 ,applicability ,this section applies to all actions which have not been first set for trial or retrial before the effective date of this ,act4 7c7 ,state ,flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that specifies periodic payments for future damages at any amount other than #ej1jjj or that mandates such payments absent the request of either party4 #bijf4 ,product liability for health care providers ,a health care provider who prescribes1 or who dispenses pursuant to a prescription1 a medical product approved1 licensed1 or cleared by the ,food and ,drug ,administration shall not be named as a party to a product liability lawsuit involving such product and shall not be liable to a claimant in a class action lawsuit against the manufacturer1 distributor1 or seller of such product4 #bijg4 ,definitions ,in this title3 7#a7 ,alternative dispute resolution system2 ,,adr ,the term alternative dispute resolution system or ,,adr means a system that provides for the resolution of health care lawsuits in a manner other than through a civil action brought in a ,state or ,federal court4 7#b7 ,claimant ,the term claimant means any person who brings a health care lawsuit1 including a person who asserts or claims a right to legal or equitable contribution1 indemnity1 or subrogation1 arising out of a health care liability claim or action1 and any person on whose behalf such a claim is asserted or such an action is brought1 whether deceased1 incompetent1 or a minor4 7#c7 ,collateral source benefits ,the term collateral source benefits means any amount paid or reasonably likely to be paid in the future to or on behalf of the claimant1 or any service1 product1 or other benefit provided or reasonably likely to be provided in the future to or on behalf of the claimant1 as a result of the injury or wrongful death1 pursuant to-- 7,a7 any ,state or ,federal health1 sickness1 income-disability1 accident1 or workers' compensation law2 7,b7 any health1 sickness1 income-disability1 or accident insurance that provides health benefits or income-disability coverage2 7,c7 any contract or agreement of any group1 organization1 partnership1 or corporation to provide1 pay for1 or reimburse the cost of medical1 hospital1 dental1 or income-disability benefits2 and 7,d7 any other publicly or privately funded program4 7#d7 ,contingent fee ,the term contingent fee includes all compensation to any person or persons which is payable only if a recovery is effected on behalf of one or more claimants4 7#e7 ,economic damages ,the term economic damages means objectively verifiable monetary losses incurred as a result of the provision or use of 7or failure to provide or use7 health care services or medical products1 such as past and future medical expenses1 loss of past and future earnings1 cost of obtaining domestic services1 loss of employment1 and loss of business or employment opportunities1 unless otherwise defined under applicable state law4 ,in no circumstances shall damages for health care services or medical products exceed the amount actually paid or incurred by or on behalf of the claimant4 7#f7 ,future damages ,the term future damages means any damages that are incurred after the date of judgment1 settlement1 or other resolution 7including mediation1 or any other form of alternative dispute resolution74 7#g7 ,health care lawsuit ,the term health care lawsuit means any health care liability claim concerning the provision of goods or services for which coverage was provided in whole or in part via a ,federal program1 subsidy or tax benefit1 or any health care liability action concerning the provision of goods or services for which coverage was provided in whole or in part via a ,federal program1 subsidy or tax benefit1 brought in a ,state or ,federal court or pursuant to an alternative dispute resolution system1 against a health care provider regardless of the theory of liability on which the claim is based1 or the number of claimants1 plaintiffs1 defendants1 or other parties1 or the number of claims or causes of action1 in which the claimant alleges a health care liability claim4 ,such term does not include a claim or action which is based on criminal liability2 which seeks civil fines or penalties paid to ,federal1 ,state1 or local government2 or which is grounded in antitrust4 7#h7 ,health care liability action ,the term health care liability action means a civil action brought in a ,state or ,federal court or pursuant to an alternative dispute resolution system1 against a health care provider regardless of the theory of liability on which the claim is based1 or the number of plaintiffs1 defendants1 or other parties1 or the number of causes of action1 in which the claimant alleges a health care liability claim4 7#i7 ,health care liability claim ,the term health care liability claim means a demand by any person1 whether or not pursuant to ,,adr1 against a health care provider1 including1 but not limited to1 third-party claims1 cross-claims1 counter-claims1 or contribution claims1 which are based upon the provision or use of 7or the failure to provide or use7 health care services or medical products1 regardless of the theory of liability on which the claim is based1 or the number of plaintiffs1 defendants1 or other parties1 or the number of causes of action4 7#aj7 ,health care provider ,the term health care provider means any person or entity required by ,state or ,federal laws or regulations to be licensed1 registered1 or certified to provide health care services1 and being either so licensed1 registered1 or certified1 or exempted from such requirement by other statute or regulation1 as well as any other individual or entity defined as a health care provider1 health care professional1 or health care institution under state law4 7#aa7 ,health care services ,the term health care services means the provision of any goods or services 7including safety1 professional1 or administrative services directly related to health care7 by a health care provider1 or by any individual working under the supervision of a health care provider1 that relates to the diagnosis1 prevention1 or treatment of any human disease or impairment1 or the assessment or care of the health of human beings4 7#ab7 ,medical product ,the term medical product means a drug1 device1 or biological product intended for humans1 and the terms drug1 device1 and biological product have the meanings given such terms in sections #bja7;g77#a7 and #bja7;h7 of the ,federal ,food1 ,drug and ,cosmetic ,act 7#ba ,u4,s4,c4 #cba7;g77#a7 and 7h77 and section #cea7;a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #bfb7;a771 respectively1 including any component or raw material used therein1 but excluding health care services4 7#ac7 ,noneconomic damages ,the term noneconomic damages means damages for physical and emotional pain1 suffering1 inconvenience1 physical impairment1 mental anguish1 disfigurement1 loss of enjoyment of life1 loss of society and companionship1 loss of consortium 7other than loss of domestic service71 hedonic damages1 injury to reputation1 and all other nonpecuniary losses of any kind or nature incurred as a result of the provision or use of 7or failure to provide or use7 health care services or medical products1 unless otherwise defined under applicable state law4 7#ad7 ,recovery ,the term recovery means the net sum recovered after deducting any disbursements or costs incurred in connection with prosecution or settlement of the claim1 including all costs paid or advanced by any person4 ,costs of health care incurred by the plaintiff and the attorneys' office overhead costs or charges for legal services are not deductible disbursements or costs for such purpose4 7#ae7 ,representative ,the term representative means a legal guardian1 attorney1 person designated to make decisions on behalf of a patient under a medical power of attorney1 or any person recognized in law or custom as a patient's agent4 7#af7 ,state ,the term ,state means each of the several ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 the ,northern ,mariana ,islands1 the ,trust ,territory of the ,pacific ,islands1 and any other territory or possession of the ,united ,states1 or any political subdivision thereof4 #bijh4 ,effect on other laws 7a7 ,vaccine injury 7#a7 ,to the extent that title ,,xxi of the ,public ,health ,service ,act establishes a ,federal rule of law applicable to a civil action brought for a vaccine-related injury or death-- 7,a7 this title does not affect the application of the rule of law to such an action2 and 7,b7 any rule of law prescribed by this title in conflict with a rule of law of such title ,,xxi shall not apply to such action4 7#b7 ,if there is an aspect of a civil action brought for a vaccine-related injury or death to which a ,federal rule of law under title ,,xxi of the ,public ,health ,service ,act does not apply1 then this title or otherwise applicable law 7as determined under this title7 will apply to such aspect of such action4 7b7 ,other ,federal law ,except as provided in this section1 nothing in this title shall be deemed to affect any defense available to a defendant in a health care lawsuit or action under any other provision of ,federal law4 #biji4 ,rules of construction 7a7 ,health care lawsuits ,unless otherwise specified in this title1 the provisions governing health care lawsuits set forth in this title preempt1 subject to subsections 7b7 and 7c71 ,state law to the extent that ,state law prevents the application of any provisions of law established by or under this title4 ,the provisions governing health care lawsuits set forth in this title supersede chapter #aga of title #bh1 ,united ,states ,code1 to the extent that such chapter-- 7#a7 provides for a greater amount of damages or contingent fees1 a longer period in which a health care lawsuit may be commenced1 or a reduced applicability or scope of periodic payment of future damages1 than provided in this title2 or 7#b7 prohibits the introduction of evidence regarding collateral source benefits1 or mandates or permits subrogation or a lien on collateral source benefits4 7b7 ,protection of ,states' rights and other laws ,any issue that is not governed by any provision of law established by or under this title 7including ,state standards of negligence7 shall be governed by otherwise applicable ,state or ,federal law4 7c7 ,state ,flexibility ,no provision of this title shall be construed to preempt any defense available to a party in a health care lawsuit under any other provision of ,state or ,federal law4 #biaj4 ,effective date ,this title shall apply to any health care lawsuit brought in a ,federal or ,state court1 or subject to an alternative dispute resolution system1 that is initiated on or after the date of the enactment of this ,act1 except that any health care lawsuit arising from an injury occurring prior to the date of the enactment of this ,act shall be governed by the applicable statute of limitations provisions in effect at the time the cause of action accrued4 #biaa4 ,limitation on expert witness testimony 7a7 ,in general ,no person in a health care profession requiring licensure under the laws of a ,state shall be competent to testify in any court of law to establish the following facts-- 7#a7 the recognized standard of acceptable professional practice and the specialty thereof1 if any1 that the defendant practices1 which shall be the type of acceptable professional practice recognized in the defendant's community or in a community similar to the defendant's community that was in place at the time the alleged injury or wrongful action occurred2 7#b7 that the defendant acted with less than or failed to act with ordinary and reasonable care in accordance with the recognized standard2 and 7#c7 that as a proximate result of the defendant's negligent act or omission1 the claimant suffered injuries which would not otherwise have occurred1 unless the person was licensed to practice1 in the ,state or a contiguous bordering ,state1 a profession or specialty which would make the person's expert testimony relevant to the issues in the case and had practiced this profession or specialty in one of these ,states during the year preceding the date that the alleged injury or wrongful act occurred4 7b7 ,applicability ,the requirements set forth in subsection 7a7 shall also apply to expert witnesses testifying for the defendant as rebuttal witnesses4 7c7 ,waiver authority ,the court may waive the requirements in this subsection if it determines that the appropriate witnesses otherwise would not be available4 #biab4 ,communications following unanticipated outcome 7a7 ,provider communications ,in any health care liability action1 any and all statements1 affirmations1 gestures1 or conduct expressing apology1 fault1 sympathy1 commiseration1 condolence1 compassion1 or a general sense of benevolence which are made by a health care provider or an employee of a health care provider to the patient1 a relative of the patient1 or a representative of the patient and which relate to the discomfort1 pain1 suffering1 injury1 or death of the patient as the result of the unanticipated outcome of medical care shall be inadmissible for any purpose as evidence of an admission of liability or as evidence of an admission against interest4 7b7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that makes additional communications inadmissible as evidence of an admission of liability or as evidence of an admission against interest4 #biac4 ,expert witness qualifications 7a7 ,in general ,in any health care lawsuit1 an individual shall not give expert testimony on the appropriate standard of practice or care involved unless the individual is licensed as a health professional in one or more ,states and the individual meets the following criteria3 7#a7 ,if the party against whom or on whose behalf the testimony is to be offered is or claims to be a specialist1 the expert witness shall specialize at the time of the occurrence that is the basis for the lawsuit in the same specialty or claimed specialty as the party against whom or on whose behalf the testimony is to be offered4 ,if the party against whom or on whose behalf the testimony is to be offered is or claims to be a specialist who is board certified1 the expert witness shall be a specialist who is board certified in that specialty or claimed specialty4 7#b7 ,during the #a-year period immediately preceding the occurrence of the action that gave rise to the lawsuit1 the expert witness shall have devoted a majority of the individual's professional time to one or more of the following3 7,a7 ,the active clinical practice of the same health profession as the defendant and1 if the defendant is or claims to be a specialist1 in the same specialty or claimed specialty4 7,b7 ,the instruction of students in an accredited health professional school or accredited residency or clinical research program in the same health profession as the defendant and1 if the defendant is or claims to be a specialist1 in an accredited health professional school or accredited residency or clinical research program in the same specialty or claimed specialty4 7#c7 ,if the defendant is a general practitioner1 the expert witness shall have devoted a majority of the witness's professional time in the #a-year period preceding the occurrence of the action giving rise to the lawsuit to one or more of the following3 7,a7 ,active clinical practice as a general practitioner4 7,b7 ,instruction of students in an accredited health professional school or accredited residency or clinical research program in the same health profession as the defendant4 7b7 ,lawsuits against entities ,if the defendant in a health care lawsuit is an entity that employs a person against whom or on whose behalf the testimony is offered1 the provisions of subsection 7a7 apply as if the person were the party or defendant against whom or on whose behalf the testimony is offered4 7c7 ,power of court ,nothing in this subsection shall limit the power of the trial court in a health care lawsuit to disqualify an expert witness on grounds other than the qualifications set forth under this subsection4 7d7 ,limitation ,an expert witness in a health care lawsuit shall not be permitted to testify if the fee of the witness is in any way contingent on the outcome of the lawsuit4 7e7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that places additional qualification requirements upon any individual testifying as an expert witness4 #biad4 ,affidavit of merit 7a7 ,required filing ,subject to subsection 7b71 the plaintiff in a health care lawsuit alleging negligence or1 if the plaintiff is represented by an attorney1 the plaintiff's attorney shall file simultaneously with the health care lawsuit an affidavit of merit signed by a health professional who meets the requirements for an expert witness under section #biac of this title4 ,the affidavit of merit shall certify that the health professional has reviewed the notice and all medical records supplied to him or her by the plaintiff's attorney concerning the allegations contained in the notice and shall contain a statement of each of the following3 7#a7 ,the applicable standard of practice or care4 7#b7 ,the health professional's opinion that the applicable standard of practice or care was breached by the health professional or health facility receiving the notice4 7#c7 ,the actions that should have been taken or omitted by the health professional or health facility in order to have complied with the applicable standard of practice or care4 7#d7 ,the manner in which the breach of the standard of practice or care was the proximate cause of the injury alleged in the notice4 7#e7 ,a listing of the medical records reviewed4 7b7 ,filing extension ,upon motion of a party for good cause shown1 the court in which the complaint is filed may grant the plaintiff or1 if the plaintiff is represented by an attorney1 the plaintiff's attorney an additional #bh days in which to file the affidavit required under subsection 7a74 7c7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that establishes additional requirements for the filing of an affidavit of merit or similar pre-litigation documentation4 #biae4 ,notice of intent to commence lawsuit 7a7 ,advance notice ,a person shall not commence a health care lawsuit against a health care provider unless the person has given the health care provider #ij days written notice before the action is commenced4 7b7 ,exceptions ,a health care lawsuit against a health care provider filed within #f months of the statute of limitations expiring as to any claimant1 or within #a year of the statute of repose expiring as to any claimant1 shall be exempt from compliance with this section4 7c7 ,state flexibility ,no provision of this section shall be construed to preempt any ,state law 7whether effective before1 on1 or after the date of the enactment of this ,act7 that establishes a different time period for the filing of written notice4 ,,xxx ,consolidation of ,federal welfare programs #cjja4 ,sense of congress ,it is the sense of ,congress that all welfare programs should be under the jurisdiction of a single ,house committee and a single ,senate committee4 ,furthermore1 welfare programs should be prioritized1 based on their efficacy1 with the objective of eliminating programs that aren't working and retaining those that are4 ,b ,fair ,tax ,act #a4 ,short title2 table of contents 7a7 ,short ,title ,this ,act may be cited as the ,fair,tax ,act of #bjai4 7b7 ,table of ,contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,congressional findings4 ,title ,i--,repeal of the ,income ,tax1 ,payroll ,taxes1 and ,estate and ,gift ,taxes ,sec4 #aja4 ,income taxes repealed4 ,sec4 #ajb4 ,payroll taxes repealed4 ,sec4 #ajc4 ,estate and gift taxes repealed4 ,sec4 #ajd4 ,conforming amendments2 effective date4 ,title ,,ii--,sales ,tax ,enacted ,sec4 #bja4 ,sales tax4 ,sec4 #bjb4 ,conforming and technical amendments4 ,title ,,iii--,other ,matters ,sec4 #cja4 ,phase-out of administration of repealed ,federal taxes4 ,sec4 #cjb4 ,administration of other ,federal taxes4 ,sec4 #cjc4 ,sales tax inclusive ,social ,security benefits indexation4 ,title ,,iv--,sunset of ,sales ,tax if ,sixteenth ,amendment not ,repealed ,sec4 #dja4 ,elimination of sales tax if ,sixteenth ,amendment not repealed4 #b4 ,congressional findings 7a7 ,findings ,relating to ,federal ,income ,tax ,congress finds the ,federal income tax-- 7#a7 retards economic growth and has reduced the standard of living of the ,american public2 7#b7 impedes the international competitiveness of ,united ,states industry2 7#c7 reduces savings and investment in the ,united ,states by taxing income multiple times2 7#d7 slows the capital formation necessary for real wages to steadily increase2 7#e7 lowers productivity2 7#f7 imposes unacceptable and unnecessary administrative and compliance costs on individual and business taxpayers2 7#g7 is unfair and inequitable2 7#h7 unnecessarily intrudes upon the privacy and civil rights of ,united ,states citizens2 7#i7 hides the true cost of government by embedding taxes in the costs of everything ,americans buy2 7#aj7 is not being complied with at satisfactory levels and therefore raises the tax burden on law abiding citizens2 and 7#aa7 impedes upward social mobility4 7b7 ,findings ,relating to ,federal ,payroll ,taxes ,congress finds further that the ,social ,security and ,medicare payroll taxes and self-employment taxes-- 7#a7 raise the cost of employment2 7#b7 destroy jobs and cause unemployment2 and 7#c7 have a disproportionately adverse impact on lower income ,americans4 7c7 ,findings ,relating to ,federal ,estate and ,gift ,taxes ,congress finds further that the ,federal estate and gift taxes-- 7#a7 force family businesses and farms to be sold by the family to pay such taxes2 7#b7 discourage capital formation and entrepreneurship2 7#c7 foster the continued dominance of large enterprises over small family-owned companies and farms2 and 7#d7 impose unacceptably high tax planning costs on small businesses and farms4 7d7 ,findings ,relating to ,national ,sales ,tax ,congress finds further that a broad-based national sales tax on goods and services purchased for final consumption-- 7#a7 is similar in many respects to the sales and use taxes in place in #de of the #ej ,states2 7#b7 will promote savings and investment2 7#c7 will promote fairness2 7#d7 will promote economic growth2 7#e7 will raise the standard of living2 7#f7 will increase investment2 7#g7 will enhance productivity and international competitiveness2 7#h7 will reduce administrative burdens on the ,american taxpayer2 7#i7 will improve upward social mobility2 and 7#aj7 will respect the privacy interests and civil rights of taxpayers4 7e7 ,findings ,relating to ,administration of ,national ,sales ,tax ,congress further finds that-- 7#a7 most of the practical experience administering sales taxes is found at the ,state governmental level2 7#b7 it is desirable to harmonize ,federal and ,state collection and enforcement efforts to the maximum extent possible2 7#c7 it is sound tax administration policy to foster administration and collection of the ,federal sales tax at the ,state level in return for a reasonable administration fee to the ,states2 and 7#d7 businesses that must collect and remit taxes should receive reasonable compensation for the cost of doing so4 7f7 ,findings ,relating to ,repeal of ,present ,federal ,tax ,system ,congress further finds that the #afth ,amendment to the ,united ,states ,constitution should be repealed4 ,i ,repeal of the ,income ,tax1 ,payroll ,taxes1 and ,estate and ,gift ,taxes #aja4 ,income taxes repealed ,subtitle ,a of the ,internal ,revenue ,code of #aihf 7relating to income taxes and self-employment taxes7 is repealed4 #ajb4 ,payroll taxes repealed 7a7 ,in ,general ,subtitle ,c of the ,internal ,revenue ,code of #aihf 7relating to payroll taxes and withholding of income taxes7 is repealed4 7b7 ,funding of ,social ,security ,for funding of the ,social ,security ,trust ,funds from general revenue1 see section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja74 #ajc4 ,estate and gift taxes repealed ,subtitle ,b of the ,internal ,revenue ,code of #aihf 7relating to estate and gift taxes7 is repealed4 #ajd4 ,conforming amendments2 effective date 7a7 ,conforming ,amendments ,the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking subtitle ,h 7relating to financing of ,presidential election campaigns72 and 7#b7 by redesignating-- 7,a7 subtitle ,d 7relating to miscellaneous excise taxes7 as subtitle ,b2 7,b7 subtitle ,e 7relating to alcohol1 tobacco1 and certain other excise taxes7 as subtitle ,c2 7,c7 subtitle ,f 7relating to procedure and administration7 as subtitle ,d2 7,d7 subtitle ,g 7relating to the ,joint ,committee on ,taxation7 as subtitle ,e2 7,e7 subtitle ,i 7relating to the ,trust ,fund ,code7 as subtitle ,f2 7,f7 subtitle ,j 7relating to coal industry health benefits7 as subtitle ,g2 and 7,g7 subtitle ,k 7relating to group health plan portability1 access1 and renewability requirements7 as subtitle ,h4 7b7 ,redesignation of #aihf ,code 7#a7 ,in general ,the ,internal ,revenue ,code of #aihf enacted on ,october #bb1 #aihf1 as heretofore1 hereby1 or hereafter amended1 may be cited as the ,internal ,revenue ,code of #bjai4 7#b7 ,references in laws1 etc ,except when inappropriate1 any reference in any law1 ,executive order1 or other document-- 7,a7 to the ,internal ,revenue ,code of #aihf shall include a reference to the ,internal ,revenue ,code of #bjai2 and 7,b7 to the ,internal ,revenue ,code of #bjai shall include a reference to the provisions of law formerly known as the ,internal ,revenue ,code of #aihf4 7c7 ,additional ,amendments ,for additional conforming amendments1 see section #bjb of this ,act4 7d7 ,effective ,date ,except as otherwise provided in this ,act1 the amendments made by this ,act shall take effect on ,january #a1 #bjba4 ,,ii ,sales ,tax ,enacted #bja4 ,sales tax 7a7 ,in ,general ,the ,internal ,revenue ,code of #bjai is amended by inserting before subtitle ,b 7as redesignated by section #ajd7;a77#b77;,a77 the following new subtitle3 ,a ,sales ,tax ,sec4 #a4 ,principles of interpretation4 ,sec4 #b4 ,definitions4 ,chapter #a4 ,interpretation2 ,definitions2 ,imposition of ,tax2 etc4 ,chapter #b4 ,credits2 refunds ,chapter #c4 ,family consumption allowance ,chapter #d4 ,federal and state cooperative tax administration ,chapter #e4 ,other administrative provisions ,chapter #f4 ,collections2 appeals2 taxpayer rights ,chapter #g4 ,special rules ,chapter #h4 ,financial intermediation services ,chapter #i4 ,additional matters #a4 ,principles of interpretation 7a7 ,in ,general ,any court1 the ,secretary1 and any sales tax administering authority shall consider the purposes of this subtitle 7as set forth in subsection 7b77 as the primary aid in statutory construction4 7b7 ,purposes ,the purposes of this subtitle are as follows3 7#a7 ,to raise revenue needed by the ,federal ,government in a manner consistent with the other purposes of this subtitle4 7#b7 ,to tax all consumption of goods and services in the ,united ,states once1 without exception1 but only once4 7#c7 ,to prevent double1 multiple1 or cascading taxation4 7#d7 ,to simplify the tax law and reduce the administration costs of1 and the costs of compliance with1 the tax law4 7#e7 ,to provide for the administration of the tax law in a manner that respects privacy1 due process1 individual rights when interacting with the government1 the presumption of innocence in criminal proceedings1 and the presumption of lawful behavior in civil proceedings4 7#f7 ,to increase the role of ,state governments in ,federal tax administration because of ,state government expertise in sales tax administration4 7#g7 ,to enhance generally cooperation and coordination among ,state tax administrators2 and to enhance cooperation and coordination among ,federal and ,state tax administrators1 consistent with the principle of intergovernmental tax immunity4 7c7 ,secondary ,aids to ,statutory ,construction ,as a secondary aid in statutory construction1 any court1 the ,secretary1 and any sales tax administering authority shall consider-- 7#a7 the common law canons of statutory construction1 7#b7 the meaning and construction of concepts and terms used in the ,internal ,revenue ,code of #aihf as in effect before the effective date of this subtitle1 and 7#c7 construe any ambiguities in this ,act in favor of reserving powers to the ,states respectively1 or to the people4 #b4 ,definitions 7a7 ,in ,general ,for purposes of this subtitle-- 7#a7 ,affiliated firms ,a firm is affiliated with another if #a firm owns #ej percent or more of-- 7,a7 the voting shares in a corporation1 or 7,b7 the capital interests of a business firm that is not a corporation4 7#b7 ,conforming state sales tax ,the term conforming ,state sales tax means a sales tax imposed by a ,state that adopts the same definition of taxable property and services as adopted by this subtitle4 7#c7 ,designated commercial private courier service ,the term designated commercial private courier service means a firm designated as such by the ,secretary or any sales tax administering authority1 upon application of the firm1 if the firm-- 7,a7 provides its services to the general public1 7,b7 records electronically to its data base kept in the regular course of its business the date on which an item was given to such firm for delivery1 and 7,c7 has been operating for at least #a year4 7#d7 ,education and training ,the term education and training means tuition for primary1 secondary1 or postsecondary level education1 and job-related training courses4 ,such term does not include room1 board1 sports activities1 recreational activities1 hobbies1 games1 arts or crafts or cultural activities4 7#e7 ,gross payments ,the term gross payments means payments for taxable property or services1 including ,federal taxes imposed by this title4 7#f7 ,intangible property 7,a7 ,in general ,the term intangible property includes copyrights1 trademarks1 patents1 goodwill1 financial instruments1 securities1 commercial paper1 debts1 notes and bonds1 and other property deemed intangible at common law4 ,the ,secretary shall1 by regulation resolve differences among the provisions of common law of the several ,states4 7,b7 ,certain types of property ,such term does not include tangible personal property 7or rents or leaseholds of any term thereon71 real property 7or rents or leaseholds of any term thereon7 and computer software4 7#g7 ,person ,the term person means any natural person1 and unless the context clearly does not allow it1 any corporation1 partnership1 limited liability company1 trust1 estate1 government1 agency1 administration1 organization1 association1 or other legal entity 7foreign or domestic74 7#h7 ,produce1 provide1 render1 or sell taxable property or services 7,a7 ,in general ,a taxable property or service is used to produce1 provide1 render1 or sell a taxable property or service if such property or service is purchased by a person engaged in a trade or business for the purpose of employing or using such taxable property or service in the production1 provision1 rendering1 or sale of other taxable property or services in the ordinary course of that trade or business4 7,b7 ,research1 experimentation1 testing1 and development ,taxable property or services used in a trade or business for the purpose of research1 experimentation1 testing1 and development shall be treated as used to produce1 provide1 render1 or sell taxable property or services4 7,c7 ,insurance payments ,taxable property or services purchased by an insurer on behalf of an insured shall be treated as used to produce1 provide1 render1 or sell taxable property or services if the premium for the insurance contract giving rise to the insurer's obligation was subject to tax pursuant to section #hja 7relating to financial intermediation services74 7,d7 ,education and training ,education and training shall be treated as services used to produce1 provide1 render1 or sell taxable property or services4 7#i7 ,registered seller ,the term registered seller means a person registered pursuant to section #ejb4 7#aj7 ,sales tax administering authority ,the term sales tax administering authority means-- 7,a7 the ,state agency designated to collect and administer the sales tax imposed by this subtitle1 in an administering ,state1 or 7,b7 the ,secretary1 in a ,state that is neither-- 7i7 an administering ,state1 nor 7ii7 a ,state that has elected to have its sales tax administered by an administering ,state4 7#aa7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#ab7 ,taxable employer 7,a7 ,in general ,the term taxable employer includes-- 7i7 any household employing domestic servants1 and 7ii7 any government except for government enterprises 7as defined in section #gjd74 7,b7 ,exceptions ,the term taxable employer does not include any employer which is-- 7i7 engaged in a trade or business1 7ii7 a not-for-profit organization 7as defined in section #gjf71 or 7iii7 a government enterprise 7as defined in section #gjd74 7,c7 ,cross reference ,for rules relating to collection and remittance of tax on wages by taxable employers1 see section #ajc7;b77#b74 7#ac7 ,tax inclusive fair market value ,the term tax inclusive fair market value means the fair market value of taxable property or services plus the tax imposed by this subtitle4 7#ad7 ,taxable property or service 7,a7 ,general rule ,the term taxable property or service means-- 7i7 any property 7including leaseholds of any term or rents with respect to such property7 but excluding-- 7,i7 intangible property1 and 7,,ii7 used property1 and 7ii7 any service 7including any financial intermediation services as determined by section #hja74 7,b7 ,service ,for purposes of subparagraph 7,a71 the term service-- 7i7 shall include any service performed by an employee for which the employee is paid wages or a salary by a taxable employer1 and 7ii7 shall not include any service performed by an employee for which the employee is paid wages or a salary-- 7,i7 by an employer in the regular course of the employer's trade or business1 7,,ii7 by an employer that is a not-for-profit organization 7as defined in section #gjf71 7,,iii7 by an employer that is a government enterprise 7as defined in section #gjd71 and 7,,iv7 by taxable employers to employees directly providing education and training4 7#ae7 ,united states ,the term ,united ,states1 when used in the geographical sense1 means each of the #ej ,states1 the ,district of ,columbia1 and any commonwealth1 territory1 or possession of the ,united ,states4 7#af7 ,used property ,the term used property means-- 7,a7 property on which the tax imposed by section #aja has been collected and for which no credit has been allowed under section #bjb1 #bjc1 or #bje1 or 7,b7 property that was held other than for a business purpose 7as defined in section #ajb7;b77 on ,december #ca1 #bjbj4 7#ag7 ,wages and salary ,the terms wage and salary mean all compensation paid for employment service including cash compensation1 employee benefits1 disability insurance1 or wage replacement insurance payments1 unemployment compensation insurance1 workers' compensation insurance1 and the fair market value of any other consideration paid by an employer to an employee in consideration for employment services rendered4 7b7 ,cross ,references 7#a7 ,for the definition of business purposes1 see section #ajb7;b74 7#b7 ,for the definition of insurance contract1 see section #bjf7;e74 7#c7 ,for the definition of qualified family1 see section #cjb4 7#d7 ,for the definition of monthly poverty level1 see section #cjc4 7#e7 ,for the definition of large seller1 see section #eja7;e77#c74 7#f7 ,for the definition of hobby activities1 see section #gja4 7#g7 ,for the definition of gaming sponsor1 see section #gja7;a74 7#h7 ,for the definition of a chance1 see section #gja7;b74 7#i7 ,for the definition of government enterprise1 see section #gjd7;b74 7#aj7 ,for the definition of mixed use property1 see section #gje4 7#aa7 ,for the definition of qualified not-for-profit organization1 see section #gjf4 7#ab7 ,for the definition of financial intermediation services1 see section #hja4 #a ,interpretation2 definitions2 imposition of tax2 etc4 ,sec4 #aja4 ,imposition of sales tax4 ,sec4 #ajb4 ,intermediate and export sales4 ,sec4 #ajc4 ,rules relating to collection and remittance of tax4 #aja4 ,imposition of sales tax 7a7 ,in ,general ,there is hereby imposed a tax on the use or consumption in the ,united ,states of taxable property or services4 7b7 ,rate 7#a7 ,for #bjba ,in the calendar year #bjba1 the rate of tax is #bc percent of the gross payments for the taxable property or service4 7#b7 ,for years after #bjba ,for years after the calendar year #bjba1 the rate of tax is the combined ,federal tax rate percentage 7as defined in paragraph 7#c77 of the gross payments for the taxable property or service4 7#c7 ,combined federal tax rate percentage ,the combined ,federal tax rate percentage is the sum of-- 7,a7 the general revenue rate 7as defined in paragraph 7#d771 7,b7 the old-age1 survivors and disability insurance rate1 and 7,c7 the hospital insurance rate4 7#d7 ,general revenue rate ,the general revenue rate shall be #ad4ia percent4 7c7 ,coordination ,with ,import ,duties ,the tax imposed by this section is in addition to any import duties imposed by chapter #d of title #ai1 ,united ,states ,code4 ,the ,secretary shall provide by regulation that1 to the maximum extent practicable1 the tax imposed by this section on imported taxable property and services is collected and administered in conjunction with any applicable import duties imposed by the ,united ,states4 7d7 ,liability for ,tax 7#a7 ,in general ,the person using or consuming taxable property or services in the ,united ,states is liable for the tax imposed by this section1 except as provided in paragraph 7#b7 of this subsection4 7#b7 ,exception where tax paid to seller ,a person using or consuming a taxable property or service in the ,united ,states is not liable for the tax imposed by this section if the person pays the tax to a person selling the taxable property or service and receives from such person a purchaser's receipt within the meaning of section #eji4 #ajb4 ,intermediate and export sales 7a7 ,in ,general ,for purposes of this subtitle-- 7#a7 ,business and export purposes ,no tax shall be imposed under section #aja on any taxable property or service purchased for a business purpose in a trade or business4 7#b7 ,investment purpose ,no tax shall be imposed under section #aja on any taxable property or service purchased for an investment purpose and held exclusively for an investment purpose4 7#c7 ,state government functions ,no tax shall be imposed under section #aja on ,state government functions that do not constitute the final consumption of property or services4 7b7 ,business ,purposes ,for purposes of this section1 the term purchased for a business purpose in a trade or business means purchased by a person engaged in a trade or business and used in that trade or business-- 7#a7 for resale1 7#b7 to produce1 provide1 render1 or sell taxable property or services1 or 7#c7 in furtherance of other bona fide business purposes4 7c7 ,investment ,purposes ,for purposes of this section1 the term purchased for an investment purpose means property purchased exclusively for purposes of appreciation or the production of income but not entailing more than minor personal efforts4 #ajc4 ,rules relating to collection and remittance of tax 7a7 ,liability for ,collection and ,remittance of the ,tax ,except as provided otherwise by this section1 any tax imposed by this subtitle shall be collected and remitted by the seller of taxable property or services 7including financial intermediation services74 7b7 ,tax ,to ,be ,remitted by ,purchaser in ,certain ,circumstances 7#a7 ,in general ,in the case of taxable property or services purchased outside of the ,united ,states and imported into the ,united ,states for use or consumption in the ,united ,states1 the purchaser shall remit the tax imposed by section #aja4 7#b7 ,certain wages or salary ,in the case of wages or salary paid by a taxable employer which are taxable services1 the employer shall remit the tax imposed by section #aja4 7c7 ,conversion of ,business or ,export ,property or ,services ,property or services purchased for a business purpose in a trade or business or for export 7sold untaxed pursuant to section #ajb7;a77 that is subsequently converted to personal use shall be deemed purchased at the time of conversion and shall be subject to the tax imposed by section #aja at the fair market value of the converted property as of the date of conversion4 ,the tax shall be due as if the property had been sold at the fair market value during the month of conversion4 ,the person using or consuming the converted property is liable for and shall remit the tax4 7d7 ,barter ,transactions ,if gross payment for taxable property or services is made in other than money1 then the person responsible for collecting and remitting the tax shall remit the tax to the sales tax administering authority in money as if gross payment had been made in money at the tax inclusive fair market value of the taxable property or services purchased4 #b ,,credits2 ,,refunds ,sec4 #bja4 ,credits and refunds4 ,sec4 #bjb4 ,business use conversion credit4 ,sec4 #bjc4 ,intermediate and export sales credit4 ,sec4 #bjd4 ,administration credit4 ,sec4 #bje4 ,bad debt credit4 ,sec4 #bjf4 ,insurance proceeds credit4 ,sec4 #bjg4 ,refunds4 #bja4 ,credits and refunds 7a7 ,in ,general ,each person shall be allowed a credit with respect to the taxes imposed by section #aja for each month in an amount equal to the sum of-- 7#a7 such person's business use conversion credit pursuant to section #bjb for such month1 7#b7 such person's intermediate and export sales credit pursuant to section #bjc for such month1 7#c7 the administration credit pursuant to section #bjd for such month1 7#d7 the bad debt credit pursuant to section #bje for such month1 7#e7 the insurance proceeds credit pursuant to section #bjf for such month1 7#f7 the transitional inventory credit pursuant to section #ijb1 and 7#g7 any amount paid in excess of the amount due4 7b7 ,credits ,not ,additive ,only one credit allowed by chapter #b may be taken with respect to any particular gross payment4 #bjb4 ,business use conversion credit 7a7 ,in ,general ,for purposes of section #bja1 a person's business use conversion credit for any month is the aggregate of the amounts determined under subsection 7b7 with respect to taxable property and services-- 7#a7 on which tax was imposed by section #aja 7and actually paid71 and 7#b7 which commenced to be #ie percent or more used during such month for business purposes 7within the meaning of section #ajb7;b774 7b7 ,amount of ,credit ,the amount determined under this paragraph with respect to any taxable property or service is the lesser of-- 7#a7 the product of-- 7,a7 the rate imposed by section #aja1 and 7,b7 the quotient that is-- 7i7 the fair market value of the property or service when its use is converted1 divided by 7ii7 the quantity that is one minus the tax rate imposed by section #aja1 or 7#b7 the amount of tax paid with respect to such taxable property or service1 including the amount1 if any1 determined in accordance with section #gje 7relating to mixed use property74 #bjc4 ,intermediate and export sales credit ,for purposes of section #bja1 a person's intermediate and export sales credit is the amount of sales tax paid on the purchase of any taxable property or service purchased for-- 7#a7 a business purpose in a trade or business 7as defined in section #ajb7;b771 or 7#b7 export from the ,united ,states for use or consumption outside the ,united ,states4 #bjd4 ,administration credit 7a7 ,in ,general ,every person filing a timely monthly report 7with regard to extensions7 in compliance with section #eja shall be entitled to a taxpayer administrative credit equal to the greater of-- 7#a7 #bjj1 or 7#b7 one-quarter of #a percent of the tax remitted4 7b7 ,limitation ,the credit allowed under this section shall not exceed #bj percent of the tax due to be remitted prior to the application of any credit or credits permitted by section #bja4 #bje4 ,bad debt credit 7a7 ,financial ,intermediation ,services ,any person who has experienced a bad debt 7other than unpaid invoices within the meaning of subsection 7b77 shall be entitled to a credit equal to the product of-- 7#a7 the rate imposed by section #aja1 and 7#b7 the quotient that is-- 7,a7 the amount of the bad debt 7as defined in section #hjb71 divided by 7,b7 the quantity that is one minus the rate imposed by section #aja4 7b7 ,unpaid ,invoices ,any person electing the accrual method pursuant to section #ejc that has with respect to a transaction-- 7#a7 invoiced the tax imposed by section #aja1 7#b7 remitted the invoiced tax1 7#c7 actually delivered the taxable property or performed the taxable services invoiced1 and 7#d7 not been paid #ahj days after date the invoice was due to be paid1 shall be entitled to a credit equal to the amount of tax remitted and unpaid by the purchaser4 7c7 ,subsequent ,payment ,any payment made with respect to a transaction subsequent to a section #bje credit being taken with respect to that transaction shall be subject to tax in the month the payment was received as if a tax inclusive sale of taxable property and services in the amount of the payment had been made4 7d7 ,partial ,payments ,partial payments shall be treated as pro rata payments of the underlying obligation and shall be allocated proportionately-- 7#a7 for fully taxable payments1 between payment for the taxable property and service and tax1 and 7#b7 for partially taxable payments1 among payment for the taxable property and service1 tax and other payment4 7e7 ,related ,parties ,the credit provided by this section shall not be available with respect to sales made to related parties4 ,for purposes of this section1 related party means affiliated firms and family members 7as defined in section #cjb7;b774 #bjf4 ,insurance proceeds credit 7a7 ,in ,general ,a person receiving a payment from an insurer by virtue of an insurance contract shall be entitled to a credit in an amount determined by subsection 7b71 less any amount paid to the insured by the insurer pursuant to subsection 7c71 if the entire premium 7except that portion allocable to the investment account of the underlying policy7 for the insurance contract giving rise to the insurer's obligation to make a payment to the insured was subject to the tax imposed by section #aja and said tax was paid4 7b7 ,credit ,amount ,the amount of the credit shall be the product of-- 7#a7 the rate imposed by section #aja1 and 7#b7 the quotient that is-- 7,a7 the amount of the payment made by the insurer to the insured1 divided by 7,b7 the quantity that is one minus the rate imposed by section #aja4 7c7 ,administrative ,option ,the credit determined in accordance with subsection 7b7 shall be paid by the insurer to the insured and the insurer shall be entitled to the credit in lieu of the insured1 except that the insurer may elect1 in a form prescribed by the ,secretary1 to not pay the credit and require the insured to make application for the credit4 ,in the event of such election1 the insurer shall provide to the ,secretary and the insured the name and tax identification number of the insurer and of the insured and indicate the proper amount of the credit4 7d7 ,coordination ,with ,respect to ,exemption ,if taxable property or services purchased by an insurer on behalf of an insured are purchased free of tax by virtue of section #b7;a77#h77;,c71 then the credit provided by this section shall not be available with respect to that purchase4 7e7 ,insurance ,contract ,for purposes of subsection 7a71 the term insurance contract shall include a life insurance contract1 a health insurance contract1 a property and casualty loss insurance contract1 a general liability insurance contract1 a marine insurance contract1 a fire insurance contract1 an accident insurance contract1 a disability insurance contract1 a long-term care insurance contract1 and an insurance contract that provides a combination of these types of insurance4 #bjg4 ,refunds 7a7 ,registered ,sellers ,if a registered seller files a monthly tax report with an overpayment1 then1 upon application by the registered seller in a form prescribed by the sales tax administering authority1 the overpayment shown on the report shall be refunded to the registered seller within #fj days of receipt of said application4 ,in the absence of such application1 the overpayment may be carried forward1 without interest1 by the person entitled to the credit4 7b7 ,other ,persons ,if a person other than a registered seller has an overpayment for any month1 then1 upon application by the person in a form prescribed by the sales tax administering authority1 the credit balance due shall be refunded to the person within #fj days of receipt of said application4 7c7 ,interest ,no interest shall be paid on any balance due from the sales tax administering authority under this subsection for any month if such balance due is paid within #fj days after the application for refund is received4 ,balances due not paid within #fj days after the application for refund is received shall bear interest from the date of application4 ,interest shall be paid at the ,federal short-term rate 7as defined in section #eaa74 7d7 ,suspension of ,period ,to ,pay ,refund ,only if ,federal or ,state ,court ,ruling ,the #fj-;day periods under subsections 7a7 and 7b7 shall be suspended with respect to a purported overpayment 7or portion thereof7 only during any period that there is in effect a preliminary1 temporary1 or final ruling from a ,federal or ,state court that there is reasonable cause to believe that such overpayment may not actually be due4 #c ,family consumption allowance ,sec4 #cja4 ,family consumption allowance4 ,sec4 #cjb4 ,qualified family4 ,sec4 #cjc4 ,monthly poverty level4 ,sec4 #cjd4 ,rebate mechanism4 ,sec4 #cje4 ,change in family circumstances4 #cja4 ,family consumption allowance ,each qualified family shall be eligible to receive a sales tax rebate each month4 ,the sales tax rebate shall be in an amount equal to the product of-- 7#a7 the rate of tax imposed by section #aja1 and 7#b7 the monthly poverty level4 #cjb4 ,qualified family 7a7 ,general ,rule ,for purposes of this chapter1 the term qualified family shall mean one or more family members sharing a common residence4 ,all family members sharing a common residence shall be considered as part of one qualified family4 7b7 ,family ,size ,determination 7#a7 ,in general ,to determine the size of a qualified family for purposes of this chapter1 family members shall mean-- 7,a7 an individual1 7,b7 the individual's spouse1 7,c7 all lineal ancestors and descendants of said individual 7and such individual's spouse71 7,d7 all legally adopted children of such individual 7and such individual's spouse71 and 7,e7 all children under legal guardianship of such individual 7or such individual's spouse74 7#b7 ,identification requirements ,in order for a person to be counted as a member of the family for purposes of determining the size of the qualified family1 such person must-- 7,a7 have a bona fide ,social ,security number1 and 7,b7 be a lawful resident of the ,united ,states4 7c7 ,children ,living ,away ,from ,home 7#a7 ,students living away from home ,any person who was a registered student during not fewer than #e months in a calendar year while living away from the common residence of a qualified family but who receives over #ej percent of such person's support during a calendar year from members of the qualified family shall be included as part of the family unit whose members provided said support for purposes of this chapter4 7#b7 ,children of divorced or separated parents ,if a child's parents are divorced or legally separated1 a child for purposes of this chapter shall be treated as part of the qualified family of the custodial parent4 ,in cases of joint custody1 the custodial parent for purposes of this chapter shall be the parent that has custody of the child for more than one-half of the time during a given calendar year4 ,a parent entitled to be treated as the custodial parent pursuant to this paragraph may release this claim to the other parent if said release is in writing4 7d7 ,annual ,registration ,in order to receive the family consumption allowance provided by section #cja1 a qualified family must register with the sales tax administering authority in a form prescribed by the ,secretary4 ,the annual registration form shall provide-- 7#a7 the name of each family member who shared the qualified family's residence on the family determination date1 7#b7 the ,social ,security number of each family member on the family determination date who shared the qualified family's residence on the family determination date1 7#c7 the family member or family members to whom the family consumption allowance should be paid1 7#d7 a certification that all listed family members are lawful residents of the ,united ,states1 7#e7 a certification that all family members sharing the common residence are listed1 7#f7 a certification that no family members were incarcerated on the family determination date 7within the meaning of subsection 7l771 and 7#g7 the address of the qualified family4 ,said registration shall be signed by all members of the qualified family that have attained the age of #ba years as of the date of filing4 7e7 ,registration ,not ,mandatory ,registration is not mandatory for any qualified family4 7f7 ,effect of ,failure ,to ,provide ,annual ,registration ,any qualified family that fails to register in accordance with this section within #cj days of the family determination date1 shall cease receiving the monthly family consumption allowance in the month beginning #ij days after the family determination date4 7g7 ,effect of ,curing ,failure ,to ,provide ,annual ,registration ,any qualified family that failed to timely make its annual registration in accordance with this section but subsequently cures its failure to register1 shall be entitled to up to #f months of lapsed sales tax rebate payments4 ,no interest on lapsed payment amount shall be paid4 7h7 ,effective ,date of ,annual ,registrations ,annual registrations shall take effect for the month beginning #ij days after the family registration date4 7i7 ,effective ,date of ,revised ,registrations ,a revised registration made pursuant to section #cje shall take effect for the first month beginning #fj days after the revised registration was filed4 ,the existing registration shall remain in effect until the effective date of the revised registration4 7j7 ,determination of ,registration ,filing ,date ,an annual or revised registration shall be deemed filed when-- 7#a7 deposited in the ,united ,states mail1 postage prepaid1 to the address of the sales tax administering authority1 7#b7 delivered and accepted at the offices of the sales tax administering authority1 or 7#c7 provided to a designated commercial private courier service for delivery within #b days to the sales tax administering authority at the address of the sales tax administering authority4 7k7 ,proposed ,registration ,to ,be ,provided ,thirty or more days before the family registration date1 the sales tax administering authority shall mail to the address shown on the most recent rebate registration or change of address notice filed pursuant to section #cje7;d7 a proposed registration that may be simply signed by the appropriate family members if family circumstances have not changed4 7l7 ,incarcerated ,individuals ,an individual shall not be eligible under this chapter to be included as a member of any qualified family if that individual-- 7#a7 is incarcerated in a local1 ,state1 or ,federal jail1 prison1 mental hospital1 or other institution on the family determination date1 and 7#b7 is scheduled to be incarcerated for #f months or more in the #ab-month period following the effective date of the annual registration or the revised registration of said qualified family4 7m7 ,family ,determination ,date ,the family determination date is a date assigned to each family by the ,secretary for purposes of determining qualified family size and other information necessary for the administration of this chapter4 ,the ,secretary shall promulgate regulations regarding the issuance of family determination dates4 ,in the absence of any regulations1 the family determination date for all families shall be ,october #a4 ,the ,secretary may assign family determination dates for administrative convenience4 ,permissible means of assigning family determination dates include a method based on the birth dates of family members4 7n7 ,cross ,reference ,for penalty for filing false rebate claim1 see section #ejd7;i74 #cjc4 ,monthly poverty level 7a7 ,in ,general ,the monthly poverty level for any particular month shall be one-twelfth of the annual poverty level4 ,for purposes of this section the annual poverty level shall be the sum of-- 7#a7 the annual level determined by the ,department of ,health and ,human ,services poverty guidelines required by sections #feb and #fgc7b7 of the ,omnibus ,reconciliation ,act of #aiha for a particular family size1 and 7#b7 in case of families that include a married couple1 the annual marriage penalty elimination amount4 7b7 ,annual ,marriage ,penalty ,elimination ,amount ,the annual marriage penalty elimination amount shall be the amount that is-- 7#a7 the amount that is two times the annual level determined by the ,department of ,health and ,human ,services poverty guidelines required by sections #feb and #fgc7b7 of the ,omnibus ,reconciliation ,act of #aiha for a family of one1 less 7#b7 the annual level determined by the ,department of ,health and ,human ,services poverty guidelines required by sections #feb and #fgc7b7 of the ,omnibus ,reconciliation ,act of #aiha for a family of two4 #cjd4 ,rebate mechanism 7a7 ,general ,rule ,the ,social ,security ,administration shall provide a monthly sales tax rebate to duly registered qualified families in an amount determined in accordance with section #cja4 7b7 ,persons ,receiving ,rebate ,the payments shall be made to the persons designated by the qualifying family in the annual or revised registration for each qualified family in effect with respect to the month for which payment is being made4 ,payments may only be made to persons #ah years or older4 ,if more than #a person is designated in a registration to receive the rebate1 then the rebate payment shall be divided evenly between or among those persons designated4 7c7 ,when ,rebates ,mailed ,rebates shall be mailed on or before the first business day of the month for which the rebate is being provided4 7d7 ,smart cards and ,direct ,electronic ,deposit ,permissible ,the ,social ,security ,administration may provide rebates in the form of smart cards that carry cash balances in their memory for use in making purchases at retail establishments or by direct electronic deposit4 #cje4 ,change in family circumstances 7a7 ,general ,rule ,in the absence of the filing of a revised registration in accordance with this chapter1 the common residence of the qualified family1 marital status and number of persons in a qualified family on the family registration date shall govern determinations required to be made under this chapter for purposes of the following calendar year4 7b7 ,no ,double ,counting ,in no event shall any person be considered part of more than one qualified family4 7c7 ,revised ,registration ,permissible ,a qualified family may file a revised registration for purposes of section #cjb7;d7 to reflect a change in family circumstances4 ,a revised registration form shall provide-- 7#a7 the name of each family member who shared the qualified family's residence on the filing date of the revised registration1 7#b7 the ,social ,security number of each family member who shared the qualified family's residence on the filing date of the revised registration1 7#c7 the family member or family members to whom the family consumption allowance should be paid1 7#d7 a certification that all listed family members are lawful residents of the ,united ,states1 7#e7 a certification that all family members sharing the commoner residence are listed1 7#f7 a certification that no family members were incarcerated on the family determination date 7within the meaning of section #cjb7a771 and 7#g7 the address of the qualified family4 ,said revised registration shall be signed by all members of the qualified family that have attained the age of #ba years as of the filing date of the revised registration4 7d7 ,change of ,address ,a change of address for a qualified family may be filed with the sales tax administering authority at any time and shall not constitute a revised registration4 7e7 ,revised ,registration ,not ,mandatory ,revised registrations reflecting changes in family status are not mandatory4 #d ,federal and ,state cooperative tax administration ,sec4 #dja4 ,authority for ,states to collect tax4 ,sec4 #djb4 ,federal administrative support for ,states4 ,sec4 #djc4 ,federal-,state tax conferences4 ,sec4 #djd4 ,federal administration in certain ,states4 ,sec4 #dje4 ,interstate allocation and destination determination4 ,sec4 #djf4 ,general administrative matters4 ,sec4 #djg4 ,jurisdiction4 #dja4 ,authority for ,states to collect tax 7a7 ,in ,general ,the tax imposed by section #aja on gross payments for the use or consumption of taxable property or services within a ,state shall be administered1 collected1 and remitted to the ,united ,states ,treasury by such ,state if the ,state is an administering ,state4 7b7 ,administering ,state ,for purposes of this section1 the term administering ,state means any ,state-- 7#a7 which maintains a sales tax1 and 7#b7 which enters into a cooperative agreement with the ,secretary containing reasonable provisions governing the administration by such ,state of the taxes imposed by the subtitle and the remittance to the ,united ,states in a timely manner of taxes collected under this chapter4 7c7 ,cooperative ,agreements ,the agreement under subsection 7b77#b7 shall include provisions for the expeditious transfer of funds1 contact officers1 dispute resolution1 information exchange1 confidentiality1 taxpayer rights1 and other matters of importance4 ,the agreement shall not contain extraneous matters4 7d7 ,timely ,remittance of ,tax 7#a7 ,in general ,administering ,states shall remit and pay over taxes collected under this subtitle on behalf of the ,united ,states 7less the administration fee allowable under paragraph 7#b77 not later than #e days after receipt4 ,interest at #aej percent of the ,federal short-term rate shall be paid with respect to amounts remitted after the due date4 7#b7 ,administration fee ,an administering ,state may retain an administration fee equal to one-quarter of #a percent of the amounts otherwise required to be remitted to the ,united ,states under this chapter by the administering ,state4 7e7 ,limitation on ,administration of ,tax by ,united ,states ,the ,secretary may administer the tax imposed by this subtitle in an administering ,state only if-- 7#a7 7,a7 such ,state has failed on a regular basis to timely remit to the ,united ,states taxes collected under this chapter on behalf of the ,united ,states1 or 7,b7 such ,state has on a regular basis otherwise materially breached the agreement referred to in subsection 7b77#b71 7#b7 the ,state has failed to cure such alleged failures and breaches within a reasonable time1 7#c7 the ,secretary provides such ,state with written notice of such alleged failures and breaches1 and 7#d7 a ,district ,court of the ,united ,states within such ,state1 upon application of the ,secretary1 has rendered a decision-- 7,a7 making findings of fact that-- 7i7 such ,state has failed on a regular basis to timely remit to the ,united ,states taxes collected under this chapter on behalf of the ,united ,states1 or such ,state has on a regular basis otherwise materially breached the agreement referred to in subsection 7b77#b71 7ii7 the ,secretary has provided such ,state with written notice of such alleged failures and breaches1 and 7iii7 the ,state has failed to cure such alleged failures and breaches within a reasonable time1 and 7,b7 making a determination that it is in the best interest of the citizens of the ,united ,states that the administering ,state's authority to administer the tax imposed by this subtitle be revoked and said tax be administered directly by the ,secretary4 ,the order of the ,district ,court revoking the authority of an ,administering ,state shall contain provisions governing the orderly transfer of authority to the ,secretary4 7f7 ,reinstitution ,a ,state that has had its authority revoked pursuant to subsection 7e7 shall not be an administering ,state for a period of not less than #e years after the date of the order of revocation4 ,for the first calendar year commencing #h years after the date of the order of revocation1 the ,state shall be regarded without prejudice as eligible to become an administering ,state4 7g7 ,third ,state ,administration ,permissible ,it shall be permissible for a ,state to contract with an administering ,state to administer the ,state's sales tax for an agreed fee4 ,in this case1 the agreement contemplated by subsection 7c7 shall have both the ,state and the ,federal ,government as parties4 7h7 ,investigations and ,audits ,administering ,states shall not conduct investigations or audits at facilities in other administering ,states in connection with the tax imposed by section #aja or conforming ,state sales tax but shall instead cooperate with other administering ,states using the mechanisms established by section #djb1 by compact or by other agreement4 #djb4 ,federal administrative support for ,states 7a7 ,in ,general ,the ,secretary shall administer a program to facilitate information sharing among ,states4 7b7 ,state ,compacts ,the ,secretary shall facilitate1 and may be a party to a compact among ,states for purposes of facilitating the taxation of interstate purchases and for other purposes that may facilitate implementation of this subtitle4 7c7 ,agreement ,with ,conforming ,states ,the ,secretary is authorized to enter into and shall enter into an agreement among conforming ,states enabling conforming ,states to collect conforming ,state sales tax on sales made by sellers without a particular conforming ,state to a destination within that particular conforming ,state4 7d7 ,secretary's ,authority ,the ,secretary shall have the authority to promulgate regulations1 to provide guidelines1 to assist ,states in administering the national sales tax1 to provide for uniformity in the administration of the tax and to provide guidance to the public4 #djc4 ,federal-,state tax conferences ,not less than once annually1 the ,secretary shall host a conference with the sales tax administrators from the various administering ,states to evaluate the state of the national sales tax system1 to address issues of mutual concern and to develop and consider legislative1 regulatory1 and administrative proposals to improve the tax system4 #djd4 ,federal administration in certain ,states ,the ,secretary shall administer the tax imposed by this subtitle in any ,state or other ,united ,states jurisdiction that-- 7#a7 is not an administering ,state1 or 7#b7 elected to have another ,state administer its tax in accordance with section #dja7;g74 #dje4 ,interstate allocation and destination determination 7a7 ,destination ,generally ,the tax imposed by this subtitle is a destination principle tax4 ,this section shall govern for purposes of determining-- 7#a7 whether the destination of taxable property and services is within or without the ,united ,states1 and 7#b7 which ,state or territory within the ,united ,states is the destination of taxable property and services4 7b7 ,tangible ,personal ,property ,except as provided in subsection 7g7 7relating to certain leases71 the destination of tangible personal property shall be the ,state or territory in which the property was first delivered to the purchaser 7including agents and authorized representatives74 7c7 ,real ,property ,the destination of real property1 or rents or leaseholds on real property1 shall be the ,state or territory in which the real property is located4 7d7 ,other ,property ,the destination of any other taxable property shall be the residence of the purchaser4 7e7 ,services 7#a7 ,general rule ,the destination of services shall be the ,state or territory in which the use or consumption of the services occurred4 ,allocation of service invoices relating to more than #a jurisdiction shall be on the basis of time or another method determined by regulation4 7#b7 ,telecommunications services ,the destination of telecommunications services shall be the residence of the purchaser4 ,telecommunications services include telephone1 telegraph1 beeper1 radio1 cable television1 satellite1 and computer on-line or network services4 7#c7 ,domestic transportation services ,for transportation services where all of the final destinations are within the ,united ,states1 the destination of transportation services shall be the final destination of the trip 7in the case of round or multiple trip fares1 the services amount shall be equally allocated among each final destination74 7#d7 ,international transportation services ,for transportation services where the final destination or origin of the trip is without the ,united ,states1 the service amount shall be deemed #ej percent attributable to the ,united ,states destination or origin4 7#e7 ,electrical service ,the destination of electrical services shall be the residence of the purchaser4 7f7 ,financial ,intermediation ,services ,the destination of financial intermediation services shall be the residence of the purchaser4 7g7 ,rents ,paid for the ,lease of ,tangible ,property 7#a7 ,general rule ,except as provided in paragraph 7#b71 the destination of rents paid for the lease of tangible property and leaseholds on such property shall be where the property is located while in use4 7#b7 ,land vehicles2 aircraft1 water craft ,the destination of rental and lease payments on land vehicles1 aircraft and water craft shall be-- 7,a7 in the case of rentals and leases of a term of #a month or less1 the location where the land vehicle1 aircraft1 or water craft was originally delivered to the renter or lessee1 and 7,b7 in the case of rentals and leases of a term greater than #a month1 the residence of the renter or lessee4 7h7 ,allocation ,rules ,for purposes of allocating revenue-- 7#a7 between or among administering ,states from taxes imposed by this subtitle or from ,state sales taxes administered by third-party administering ,states1 or 7#b7 between or among ,states imposing conforming ,state sales taxes1 the revenue shall be allocated to those ,states that are the destination of the taxable property or service4 7i7 ,federal ,office of ,revenue ,allocation ,the ,secretary shall establish an ,office of ,revenue ,allocation to arbitrate any claims or disputes among administering ,states as to the destination of taxable property and services for purposes of allocating revenue between or among the ,states from taxes imposed by this subtitle4 ,the determination of the ,administrator of the ,office of ,revenue ,allocation shall be subject to judicial review in any ,federal court with competent jurisdiction4 ,the standard of review shall be abuse of discretion4 #djf4 ,general administrative matters 7a7 ,in ,general ,the ,secretary and each sales tax administering authority may employ such persons as may be necessary for the administration of this subtitle and may delegate to employees the authority to conduct interviews1 hearings1 prescribe rules1 promulgate regulations1 and perform such other duties as are required by this subtitle4 7b7 ,resolution of ,any ,inconsistent ,rules and ,regulations ,in the event that the ,secretary and any sales tax administering authority have issued inconsistent rules or regulations1 any lawful rule or regulation issued by the ,secretary shall govern4 7c7 ,adequate ,notice ,to ,be ,provided ,except in the case of an emergency declared by the ,secretary 7and not his designee71 no rule or regulation issued by the ,secretary with respect to any internal revenue law shall take effect before #ij days have elapsed after its publication in the ,federal ,register4 ,upon issuance1 the ,secretary shall provide copies of all rules or regulations issued under this title to each sales tax administering authority4 7d7 ,no ,rules1 ,rulings1 or ,regulations ,with ,retroactive ,effect ,no rule1 ruling1 or regulation issued or promulgated by the ,secretary relating to any internal revenue law or by a sales tax administering authority shall apply to a period prior to its publication in the ,federal ,register 7or ,state equivalent7 except that a regulation may take retroactive effect to prevent abuse4 7e7 ,review of ,impact of ,regulations1 ,rules1 and ,rulings on ,small ,business 7#a7 ,submission to small business administration ,after publication of any proposed or temporary regulation by the ,secretary relating to internal revenue laws1 the ,secretary shall submit such regulation to the ,chief ,counsel for ,advocacy of the ,small ,business ,administration for comment on the impact of such regulation on small businesses4 ,not later than the date #cj days after the date of such submission1 the ,chief ,counsel for ,advocacy of the ,small ,business ,administration shall submit comments on such regulation to the ,secretary4 7#b7 ,consideration of comments ,in prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the ,chief ,counsel for ,advocacy of the ,small ,business ,administration1 the ,secretary shall-- 7,a7 consider the comments of the ,chief ,counsel for ,advocacy of the ,small ,business ,administration on such proposed or temporary regulation1 and 7,b7 in promulgating such final regulation1 include a narrative that describes the response to such comments4 7#c7 ,submission of certain final regulation ,in the case of promulgation by the ,secretary of any final regulations 7other than a temporary regulation7 which do not supersede a proposed regulation1 the requirements of paragraphs 7#a7 and 7#b7 shall apply1 except that the submission under paragraph 7#a7 shall be made at least #cj days before the date of such promulgation1 and the consideration and discussion required under paragraph 7#b7 shall be made in connection with the promulgation of such final regulation4 7f7 ,small ,business ,regulatory ,safeguards ,the ,small ,business ,regulatory ,enforcement ,fairness ,act 7,public ,law #ajd-aba2 #aaj ,stat4 #heg 7,,sbrefa77 and the ,regulatory ,flexibility ,act 7#e ,u4,s4,c4 #fja-fab 7,,rfa77 shall apply to regulations promulgated under this subtitle4 #djg4 ,jurisdiction 7a7 ,state ,jurisdiction ,a sales tax administering authority shall have jurisdiction over any gross payments made which have a destination 7as determined in accordance with section #dje7 within the ,state of said sales tax administering authority4 ,this grant of jurisdiction is not exclusive of any other jurisdiction that such sales tax administering authority may have4 7b7 ,federal ,jurisdiction ,the grant of jurisdiction in subsection 7a7 shall not be in derogation of ,federal jurisdiction over the same matter4 ,the ,federal ,government shall have the right to exercise preemptive jurisdiction over matters relating to the taxes imposed by this subtitle4 #e ,,other ,,administrative ,,provisions ,sec4 #eja4 ,monthly reports and payments4 ,sec4 #ejb4 ,registration4 ,sec4 #ejc4 ,accounting4 ,sec4 #ejd4 ,penalties4 ,sec4 #eje4 ,burden of persuasion and burden of production4 ,sec4 #ejf4 ,attorneys' and accountancy fees4 ,sec4 #ejg4 ,summons1 examinations1 audits1 etc4 ,sec4 #ejh4 ,records4 ,sec4 #eji4 ,tax to be separately stated and charged4 ,sec4 #eaj4 ,coordination with title #aa4 ,sec4 #eaa4 ,applicable interest rate4 #eja4 ,monthly reports and payments 7a7 ,tax ,reports and ,filing ,dates 7#a7 ,in general ,on or before the #aeth day of each month1 each person who is-- 7,a7 liable to collect and remit the tax imposed by this subtitle by reason of section #ajc7;a71 or 7,b7 liable to pay tax imposed by this subtitle which is not collected pursuant to section #ajc7;a71 shall submit to the appropriate sales tax administering authority 7in a form prescribed by the ,secretary7 a report relating to the previous calendar month4 7#b7 ,contents of report ,the report required under paragraph 7#a7 shall set forth-- 7,a7 the gross payments referred to in section #aja1 7,b7 the tax collected under chapter #d in connection with such payments1 7,c7 the amount and type of any credit claimed1 and 7,d7 other information reasonably required by the ,secretary or the sales tax administering authority for the administration1 collection1 and remittance of the tax imposed by this subtitle4 7b7 ,tax ,payments ,date 7#a7 ,general rule ,the tax imposed by this subtitle during any calendar month is due and shall be paid to the appropriate sales tax administering authority on or before the #aeth day of the succeeding month4 ,both ,federal tax imposed by this subtitle and conforming ,state sales tax 7if any7 shall be paid in #a aggregate payment4 7#b7 ,cross reference ,see subsection 7e7 relating to remitting of separate segregated funds for sellers that are not small sellers4 7c7 ,extensions for ,filing ,reports 7#a7 ,automatic extensions for not more than #cj days ,on application1 an extension of not more than #cj days to file reports under subsection 7a7 shall be automatically granted4 7#b7 ,other extensions ,on application1 extensions of #cj to #fj days to file such reports shall be liberally granted by the sales tax administering authority for reasonable cause4 ,extensions greater than #fj days may be granted by the sales tax administering authority to avoid hardship4 7#c7 ,no extension for payment of taxes ,notwithstanding paragraphs 7#a7 and 7#b71 no extension shall be granted with respect to the time for paying or remitting the taxes under this subtitle4 7d7 ,telephone ,reporting of ,violations ,the ,secretary shall establish a system under which a violation of this subtitle can be brought to the attention of the sales tax administering authority for investigation through the use of a toll-free telephone number and otherwise4 7e7 ,separate ,segregated ,accounts 7#a7 ,in general ,any registered seller that is not a small seller shall deposit all sales taxes collected pursuant to section #ajc in a particular week in a separate segregated account maintained at a bank or other financial institution within #c business days of the end of such week4 ,said registered seller shall also maintain in that account sufficient funds to meet the bank or financial institution minimum balance requirements1 if any1 and to pay account fees and costs4 7#b7 ,small seller ,for purposes of this subsection1 a small seller is any person that has not collected #bj1jjj or more of the taxes imposed by this subtitle in any of the previous #ab months4 7#c7 ,large sellers ,any seller that has collected #ajj1jjj or more of the taxes imposed by this subtitle in any of the previous #ab months is a large seller4 ,a large seller shall remit to the sales tax administering authority the entire balance of deposited taxes in its separate segregated account on the first business day following the end of the calendar week4 ,the ,secretary may by regulation require the electronic transfer of funds due from large sellers4 7#d7 ,week ,for purposes of this subsection1 the term week shall mean the #g-;day period ending on a ,friday4 7f7 ,determination of ,report ,filing ,date ,a report filed pursuant to subsection 7a7 shall be deemed filed when-- 7#a7 deposited in the ,united ,states mail1 postage prepaid1 addressed to the sales tax administering authority1 7#b7 delivered and accepted at the offices of the sales tax administering authority1 7#c7 provided to a designated commercial private courier service for delivery within #b days to the sales tax administering authority at the address of the sales tax administering authority1 or 7#d7 by other means permitted by the ,secretary4 7g7 ,security ,requirements ,a large seller 7within the meaning of subsection 7e77#c77 shall be required to provide security in an amount equal to the greater of #ajj1jjj or one and one-half times the seller's average monthly tax liability during the previous #f calendar months4 ,security may be a cash bond1 a bond from a surety company approved by the ,secretary1 a certificate of deposit1 or a ,state or ,united ,states ,treasury bond4 ,a bond qualifying under this subsection must be a continuing instrument for each calendar year 7or portion thereof7 that the bond is in effect4 ,the bond must remain in effect until the surety or sureties are released and discharged4 ,failure to provide security in accordance with this section shall result in revocation of the seller's section #ejb registration4 ,if a person who has provided security pursuant to this subsection-- 7#a7 fails to pay an amount indicated in a final notice of amount due under this subtitle 7within the meaning of section #fje7;d771 7#b7 no ,taxpayer ,assistance ,order is in effect relating to the amount due1 7#c7 either the time for filing an appeal pursuant to section #fjd has passed or the appeal was denied1 and 7#d7 the amount due is not being litigated in any judicial forum1 then the security or part of the security1 as the case may be1 may be forfeited in favor of the ,secretary to the extent of such tax due 7plus interest if any74 7h7 ,rewards ,program ,the ,secretary is authorized to maintain a program of awards wherein individuals that assist the ,secretary or sales tax administering authorities in discovering or prosecuting tax fraud may be remunerated4 7i7 ,cross ,reference ,for interest due on taxes remitted late1 see section #ffja4 #ejb4 ,registration 7a7 ,in ,general ,any person liable to collect and remit taxes pursuant to section #ajc7;a7 who is engaged in a trade or business shall register as a seller with the sales tax administering authority administering the taxes imposed by this subtitle4 7b7 ,affiliated ,firms ,affiliated firms shall be treated as #a person for purposes of this section4 ,affiliated firms may elect1 upon giving notice to the ,secretary in a form prescribed by the ,secretary1 to treat separate firms as separate persons for purposes of this subtitle4 7c7 ,designation of ,tax ,matters ,person ,every person registered pursuant to subsection 7a7 shall designate a tax matters person who shall be an individual whom the sales tax administering authority may contact regarding tax matters4 ,each person registered must provide notice of a change in the identity of the tax matters person within #cj days of said change4 7d7 ,effect of ,failure ,to ,register ,any person that is required to register and who fails to do so is prohibited from selling taxable property or services4 ,the ,secretary or a sales tax administering authority may bring an action seeking a temporary restraining order1 an injunction1 or such other order as may be appropriate to enforce this section4 #ejc4 ,accounting 7a7 ,cash ,method ,to ,be ,used ,generally ,registered sellers and other persons shall report transactions using the cash method of accounting unless an election to use the accrual method of accounting is made pursuant to subsection 7b74 7b7 ,election ,to ,use ,accrual ,method ,a person may elect with respect to a calender year to remit taxes and report transactions with respect to the month where a sale was invoiced and accrued4 7c7 ,cross ,reference ,see section #bje for rules relating to bad debts for sellers electing the accrual method4 #ejd4 ,penalties 7a7 ,failure ,to ,register ,each person who is required to register pursuant to section #ejb but fails to do so prior to notification by the sales tax administering authority shall be liable for a penalty of #ejj4 7b7 ,reckless or ,willful ,failure ,to ,collect ,tax 7#a7 ,civil penalty2 fraud ,each person who is required to and recklessly or willfully fails to collect taxes imposed by this subtitle shall be liable for a penalty equal to the greater of #ejj or #bj percent of tax not collected4 7#b7 ,criminal penalty ,each person who is required to and willfully fails as part of a trade or business to collect taxes imposed by this subtitle may be fined an amount up to the amount determined in accordance with paragraph 7#a7 or imprisoned for a period of not more than #a year or both4 7c7 ,reckless or ,willful ,assertion of ,invalid ,exemption 7#a7 ,civil penalty2 fraud ,each person who recklessly or willfully asserts an invalid intermediate or export sales exemption from the taxes imposed by this subtitle shall be liable for a penalty equal to the greater of #ejj or #bj percent of the tax not collected or remitted4 7#b7 ,criminal penalty ,each person who willfully asserts an invalid intermediate or export sales exemption from the taxes imposed by this subtitle may be fined an amount up to the amount determined in accordance with paragraph 7#a7 or imprisoned for a period of not more than #a year or both4 7d7 ,reckless or ,willful ,failure ,to ,remit ,tax ,collected 7#a7 ,civil penalty2 fraud ,each person who is required to and recklessly or willfully fails to remit taxes imposed by this subtitle and collected from purchasers shall be liable for a penalty equal to the greater of #a1jjj or #ej percent of the tax not remitted4 7#b7 ,criminal penalty ,each person who willfully fails to remit taxes imposed by this subtitle and collected from purchasers may be fined an amount up to the amount determined in accordance with paragraph 7#a7 or imprisoned for a period of not more than #b years or both4 7e7 ,reckless or ,willful ,failure ,to ,pay ,tax ,each person who is required to and recklessly or willfully fails to pay taxes imposed by this subtitle shall be liable for a penalty equal to the greater of #ejj or #bj percent of the tax not paid4 7f7 ,penalty for ,late ,filing 7#a7 ,in general ,in the case of a failure by any person who is required to and fails to file a report required by section #eja on or before the due date 7determined with regard to any extension7 for such report1 such person shall pay a penalty for each month or fraction thereof that said report is late equal to the greater of-- 7,a7 #ej1 or 7,b7 #j4e percent of the gross payments required to be shown on the report4 7#b7 ,increased penalty on returns filed after written inquiry ,the amount of the penalty under paragraph 7#a7 shall be doubled with respect to any report filed after a written inquiry with respect to such report is received by the taxpayer from the sales tax administering authority4 7#c7 ,limitation ,the penalty imposed under this subsection shall not exceed #ab percent4 7#d7 ,exceptions 7,a7 ,reasonable cause ,no penalty shall be imposed under this subsection with respect to any failure if it is shown that such failure is due to reasonable cause4 7,b7 ,other waiver authority ,in addition to penalties not imposed by reason of subparagraph 7,a71 the sales tax administering authority1 on application1 shall waive the penalty imposed by paragraph 7#a7 once per registered person per #bd-month period4 ,the preceding sentence shall not apply to a penalty determined under paragraph 7#b74 7g7 ,penalty for ,willfully or ,recklessly ,accepting a ,false ,intermediate or ,export ,sales ,certificate ,a person who willingly or recklessly accepts a false intermediate or export sales certificate shall pay a penalty equal to #bj percent of the tax not collected by reason of said acceptance4 7h7 ,penalty for ,late ,remittance of ,taxes 7#a7 ,in general ,a person who is required to timely remit taxes imposed by this subtitle and remits taxes more than #a month after such taxes are due shall pay a penalty equal to #a percent per month 7or fraction thereof7 from the due date4 7#b7 ,limitation ,the penalty imposed under this subsection shall not exceed #bd percent4 7#c7 ,exceptions for reasonable cause ,no penalty shall be imposed under paragraph 7#a7 with respect to any late remittance if it is shown that such late remittance is due to reasonable cause4 7i7 ,penalty for ,filing ,false ,rebate ,claim 7#a7 ,civil penalty2 fraud ,a person who willingly or recklessly files a false claim for a family consumption allowance rebate 7within the meaning of chapter #c7 shall-- 7,a7 pay a penalty equal to the greater of #ejj or #ej percent of the claimed annual rebate amount not actually due1 and 7,b7 repay any rebates received as a result of the false rebate claim 7together with interest74 7#b7 ,criminal penalty ,a person who willingly files a false claim for a family consumption allowance rebate 7within the meaning of chapter #c7 may be fined an amount up to the amount determined in accordance with paragraph 7#a7 or imprisoned for a period not more than #a year or both4 7j7 ,penalty for ,bad ,check ,if any check or money order in payment of any amount receivable under this subtitle is not duly paid1 in addition to other penalties provided by law1 the person who tendered such check shall pay a penalty equal to the greater of-- 7#a7 #be1 or 7#b7 two percent of the amount of such check4 7k7 ,penalty for ,failure ,to ,maintain a ,separate ,segregated ,account ,any person required to maintain a separate segregated account pursuant to section #eja7;e7 that fails to maintain such a separate segregated account shall pay a penalty of #a1jjj4 7l7 ,penalty for ,failure ,to ,deposit ,collected ,taxes in a ,separate ,segregated ,account ,any person required to deposit collected taxes into a separate segregated account maintained pursuant to section #eja7;e7 that fails to timely deposit said taxes into the separate segregated account shall pay a penalty equal to #a percent of the amount required to be deposited4 ,the penalty imposed by the previous sentence shall be tripled unless said taxes have been deposited in the separate segregated account or remitted to the sales tax administering authority within #af days of the date said deposit was due4 7m7 ,joint and ,several ,liability for ,tax ,matters ,person and ,responsible ,officers ,the tax matters person 7designated pursuant to section #ejb7;c77 and responsible officers or partners of a firm shall be jointly and severally liable for the tax imposed by this subtitle and penalties imposed by this subtitle4 7n7 ,right of ,contribution ,if more than #a person is liable with respect to any tax or penalty imposed by this subtitle1 each person who paid such tax or penalty shall be entitled to recover from other persons who are liable for such tax or penalty an amount equal to the excess of the amount paid by such person over such person's proportionate share of the tax or penalty4 7o7 ,civil ,penalties and ,criminal ,fines ,not ,exclusive 7#a7 ,civil penalty ,the fact that a civil penalty has been imposed shall not prevent the imposition of a criminal fine4 7#b7 ,criminal fine ,the fact that a criminal fine has been imposed shall not prevent the imposition of a civil penalty4 7p7 ,confidentiality ,any person who violates the requirements relating to confidentiality of tax information 7as provided in section #fje7;e77 may be fined up to #aj1jjj or imprisoned for a period of not more than #a year1 or both4 7q7 ,cross ,reference ,for interest due on late payments1 see section #ffja4 #eje4 ,burden of persuasion and burden of production ,in all disputes concerning taxes imposed by this subtitle1 the person engaged in a dispute with the sales tax administering authority or the ,secretary1 as the case may be1 shall have the burden of production of documents and records but the sales tax administering authority or the ,secretary shall have the burden of persuasion4 ,in all disputes concerning an exemption claimed by a purchaser1 if the seller has on file an intermediate sale or export sale certificate from the purchaser and did not have reasonable cause to believe that the certificate was improperly provided by the purchaser with respect to such purchase 7within the meaning of section #ajc71 then the burden of production of documents and records relating to that exemption shall rest with the purchaser and not with the seller4 #ejf4 ,attorneys' and accountancy fees ,in all disputes concerning taxes imposed by this subtitle1 the person engaged in a dispute with the sales tax administering authority or the ,secretary1 as the case may be1 shall be entitled to reasonable attorneys' fees1 accountancy fees1 and other reasonable professional fees incurred in direct relation to the dispute unless the sales tax administering authority or the ,secretary establishes that its position was substantially justified4 #ejg4 ,summons1 examinations1 audits1 etc 7a7 ,summons ,persons are subject to administrative summons by the sales tax administering authority for records1 documents1 and testimony required by the sales tax administering authority to accurately determine liability for tax under this subtitle4 ,a summons shall be served by the sales tax administering authority by an attested copy delivered in hand to the person to whom it is directed or left at his last known address4 ,the summons shall describe with reasonable certainty what is sought4 7b7 ,examinations and ,audits ,the sales tax administering authority has the authority to conduct at a reasonable time and place examinations and audits of persons who are or may be liable to collect and remit tax imposed by this subtitle and to examine the books1 papers1 records1 or other data of such persons which may be relevant or material to the determination of tax due4 7c7 ,limitation on ,authority in ,case of ,referral ,no administrative summons may be issued by the sales tax administering authority and no action be commenced to enforce an administrative summons with respect to any person if a ,justice ,department referral or referral to a ,state ,attorney ,general's ,office is in effect with respect to such person relating to a tax imposed by this subtitle4 ,such referral is in effect with respect to any person if the sales tax administering authority or the ,secretary has recommended to the ,justice ,department or a ,state ,attorney ,general's ,office a grand jury investigation of such person or a criminal prosecution of such person that contemplates criminal sanctions under this title4 ,a referral shall be terminated when-- 7#a7 the ,justice ,department or a ,state ,attorney ,general's ,office notifies the sales tax administering authority or the ,secretary that he will not-- 7,a7 prosecute such person for any offense connected with the internal revenue laws1 7,b7 authorize a grand jury investigation of such person with respect to such offense1 or 7,c7 continue such a grand jury investigation1 or 7#b7 a final disposition has been made of any criminal proceeding connected with the internal revenue laws1 or conforming ,state sales tax1 against such person4 #ejh4 ,records ,any person liable to remit taxes pursuant to this subtitle shall keep records 7including a record of all section #eji receipts provided1 complete records of intermediate and export sales1 including purchaser's intermediate and export sales certificates and tax number and the net of tax amount of purchase7 sufficient to determine the amounts reported1 collected1 and remitted for a period of #f years after the latter of the filing of the report for which the records formed the basis or when the report was due to be filed4 ,any purchaser who purchased taxable property or services but did not pay tax by reason of asserting an intermediate and export sales exemption shall keep records sufficient to determine whether said exemption was valid for a period of #g years after the purchase of taxable property or services4 #eji4 ,tax to be separately stated and charged 7a7 ,in ,general ,for each purchase of taxable property or services for which a tax is imposed by section #aja1 the seller shall charge the tax imposed by section #aja separately from the purchase4 ,for purchase of taxable property or services for which a tax is imposed by section #aja1 the seller shall provide to the purchaser a receipt for each transaction that includes-- 7#a7 the property or services price exclusive of tax1 7#b7 the amount of tax paid1 7#c7 the property or service price inclusive of tax1 7#d7 the tax rate 7the amount of tax paid 7per paragraph 7#b77 divided by the property or service price inclusive of tax 7per paragraph 7#c771 7#e7 the date that the good or service was sold1 7#f7 the name of the vendor1 and 7#g7 the vendor registration number4 7b7 ,vending ,machine ,exception ,the requirements of subsection 7a7 shall be inapplicable in the case of sales by vending machines4 ,vending machines for purposes of this subsection are machines-- 7#a7 that dispense taxable property in exchange for coins or currency1 and 7#b7 that sell no single item exceeding #aj per unit in price4 7c7 ,financial ,intermediation ,services ,exception ,the requirements of subsection 7a7 shall be inapplicable in the case of sales financial intermediation service4 ,receipts shall be issued when the tax is imposed 7in accordance with section #hjc 7relating to timing of tax on financial intermediation services774 #eaj4 ,coordination with title #aa ,no addition to tax shall be made under section #ejd with respect to a period during which a case is pending under title #aa1 ,united ,states ,code-- 7#a7 if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses1 or 7#b7 if-- 7,a7 such tax was incurred by the debtor before the earlier of the order for relief or 7in the involuntary case7 the appointment of a trustee1 and 7,b7 the petition was filed before the due date prescribed by law 7including extensions7 for filing a return of such tax1 or the date for making the addition to tax occurs on or after the date the petition was filed4 #eaa4 ,applicable interest rate 7a7 ,in ,general 7#a7 ,federal short-term rate ,in the case of a debt instrument1 investment1 financing lease1 or account with a term of not over #c years1 the applicable interest rate is the ,federal short-term rate4 7#b7 ,federal mid-term rate ,in the case of a debt instrument1 investment1 financing lease1 or account with a term of over #c years but not over #i years1 the applicable interest rate is the ,federal mid-term rate4 7#c7 ,federal long-term rate ,in the case of a debt instrument1 investment1 financing lease1 or account with a term of over #i years1 the applicable interest rate is the ,federal long-term rate4 7b7 ,federal ,short-,term ,rate ,the ,federal short-term rate shall be the rate determined by the ,secretary based on the average market yield 7selected by the ,secretary and ending in the calendar month in which the determination is made during any one month7 on outstanding marketable obligations of the ,united ,states with remaining periods to maturity of #c years or fewer4 7c7 ,federal ,mid-,term ,rate ,the ,federal mid-term rate shall be the rate determined by the ,secretary based on the average market yield 7selected by the ,secretary and ending in the calendar month in which the determination is made during any #a month7 on outstanding marketable obligations of the ,united ,states with remaining periods to maturity of more than #c years and not over #i years4 7d7 ,federal ,long-,term ,rate ,the ,federal long-term rate shall be the rate determined by the ,secretary based on the average market yield 7selected by the ,secretary and ending in the calendar month in which the determination is made during any #a month7 on outstanding marketable obligations of the ,united ,states with remaining periods to maturity of over #i years4 7e7 ,determination of ,rates ,during each calendar month1 the ,secretary shall determine the ,federal short-term rate1 the ,federal mid-term rate and the ,federal long-term rate which shall apply during the following calendar month4 #f ,,collections2 ,,appeals2 ,,taxpayer ,,rights ,sec4 #fja4 ,collections4 ,sec4 #fjb4 ,power to levy1 etc4 ,sec4 #fjc4 ,problem resolution offices4 ,sec4 #fjd4 ,appeals4 ,sec4 #fje4 ,taxpayer rights4 ,sec4 #fjf4 ,installment agreements2 compromises4 #fja4 ,collections ,the sales tax administering authority shall collect the taxes imposed by this subtitle1 except as provided in section #djd 7relating to ,federal administration in certain ,states74 #fjb4 ,power to levy1 etc 7a7 ,in ,general ,the sales tax administering authority may levy and seize property1 garnish wages or salary and file liens to collect amounts due under this subtitle1 pursuant to enforcement of-- 7#a7 a judgment duly rendered by a court of law1 7#b7 an amount due if the taxpayer has failed to exercise his appeals rights under section #fjd1 or 7#c7 an amount due if the appeals process determined that an amount remained due and the taxpayer has failed to timely petition the ,tax ,court for relief4 7b7 ,exemption ,from ,levy1 ,seizure1 and ,garnishments ,there shall be exempt from levy1 seizure1 and garnishment or penalty in connection with any tax imposed by this subtitle-- 7#a7 wearing apparel1 school books1 fuel1 provisions1 furniture1 personal effects1 tools of a trade or profession1 livestock in a household up to an aggregate value of #ae1jjj1 and 7#b7 monthly money income equal to #aej percent of the monthly poverty level 7as defined in section #cjc74 7c7 ,liens ,to ,be ,timely ,released ,subject to such reasonable regulations as the ,secretary may provide1 any lien imposed with respect to a tax imposed by this title shall be released not later than #cj days after-- 7#a7 the liability was satisfied or became unenforceable1 or 7#b7 a bond was accepted as security4 #fjc4 ,problem ,resolution ,offices 7a7 ,problem ,resolution ,office ,to ,be ,established ,each sales tax administering authority shall establish an independent ,problem ,resolution ,office and appoint an adequate number of problem resolution officers4 ,the head of the problem resolution office must be appointed by1 and serve at the pleasure of either the ,state ,governor 7in the case of an administering ,state7 or the ,president of the ,united ,states4 7b7 ,authority of ,problem ,resolution ,officers ,problem resolution officers shall have the authority to investigate complaints and issue a ,taxpayer ,assistance ,order to administratively enjoin any collection activity if1 in the opinion of the problem resolution officer1 said collection activity is reasonably likely to not be in compliance with law or to prevent hardship 7other than by reason of having to pay taxes lawfully due74 ,problem resolution officers shall also have the authority to issue ,taxpayer ,assistance ,orders releasing or returning property that has been levied upon or seized1 ordering that a lien be released and that garnished wages be returned4 ,a ,taxpayer ,assistance ,order may only be rescinded or modified by the problem resolution officer that issued it1 by the highest official in the relevant sales tax administering authority or by its general counsel upon a finding that the collection activity is justified by clear and convincing evidence4 ,the authority to reverse this ,taxpayer ,assistance ,order may not be delegated4 7c7 ,form of ,request for ,taxpayer ,assistance ,order ,the ,secretary shall establish a form and procedure to aid persons requesting the assistance of the ,problem ,resolution ,office and to aid the ,problem ,resolution ,office in understanding the needs of the person seeking assistance4 ,the use of this form1 however1 shall not be a prerequisite to a problem resolution officer taking action1 including issuing a ,taxpayer ,assistance ,order4 7d7 ,content of ,taxpayer ,assistance ,order ,a ,taxpayer ,assistance ,order shall contain the name of the problem resolution officer1 any provision relating to the running of any applicable period of limitation1 the name of the person that the ,taxpayer ,assistance ,order assists1 the government office 7or employee or officer of said government office7 to whom it is directed and the action or cessation of action that the ,taxpayer ,assistance ,order requires of said government officer 7or employee or officer of said government office74 ,the ,taxpayer ,assistance ,order need not contain findings of fact or its legal basis2 however1 the problem resolution officer must provide findings of fact and the legal basis for the issuance of the ,taxpayer ,assistance ,order to the sales tax administering authority upon the request of an officer of said authority within #b weeks of the receipt of such request4 7e7 ,independence ,protected ,problem resolution officers shall not be disciplined or adversely affected for the issuance of administrative injunctions unless a pattern of issuing injunctions that are manifestly unreasonable is proven in an administrative hearing by a preponderance of the evidence4 7f7 ,other ,rights ,not ,limited ,nothing in this section shall limit the authority of the sales tax administering authority1 the registered person or other person from pursuing any legal remedy in any court with jurisdiction over the dispute at issue4 7g7 ,limitations ,the running of any applicable period of limitation shall be suspended for a period of #h weeks following the issuance of a ,taxpayer ,assistance ,order or1 if specified1 for a longer period set forth in the ,taxpayer ,assistance ,order provided the suspension does not exceed #f months4 #fjd4 ,appeals 7a7 ,administrative ,appeals ,the sales tax administering authority shall establish an administrative appeals process wherein the registered person or other person in disagreement with a decision of the sales tax administering authority asserting liability for tax is provided a full and fair hearing in connection with any disputes said person has with the sales tax administering authority4 7b7 ,timing of ,administrative ,appeals ,said administrative appeal must be made within #fj days of receiving a final notice of amount due pursuant to section #fje7;d7 unless leave for an extension is granted by the appeals officer in a form prescribed by the ,secretary4 ,leave shall be granted to avoid hardship4 #fje4 ,taxpayer rights 7a7 ,rights ,to ,be ,disclosed ,the sales tax administering authority shall provide to any person against whom it has-- 7#a7 commenced an audit or investigation1 7#b7 issued a final notice of amount due1 7#c7 filed an administrative lien1 levy1 or garnishment1 7#d7 commenced other collection action1 7#e7 commenced an action for civil penalties1 or 7#f7 any other legal action1 a document setting forth in plain ,english the rights of the person4 ,the document shall explain the administrative appeals process1 the authority of the ,problem ,resolution ,office 7established pursuant to section #fjc7 and how to contact that ,office1 the burden of production and persuasion that the person and the sales tax administering authority bear 7pursuant to section #eje71 the right of the person to professional fees 7pursuant to section #ejf71 the right to record interviews and such other rights as the person may possess under this subtitle4 ,said document will also set forth the procedures for entering into an installment agreement4 7b7 ,right to ,professional ,assistance ,in all dealings with the sales tax administering authority1 a person shall have the right to assistance1 at their own expense1 of one or more professional advisors4 7c7 ,right ,to ,record ,interviews ,any person who is interviewed by an agent of the sales tax administering authority shall have the right to video or audio tape the interview at the person's own expense4 7d7 ,right to ,final ,notice of ,amount ,due ,no collection or enforcement action will be commenced against a person until #cj days after they have been provided with a final notice of amount due under this subtitle by the sales tax administering authority4 ,the final notice of amount due shall set forth the amount of tax due 7along with any interest and penalties due7 and the factual and legal basis for such amounts being due with sufficient specificity that such basis can be understood by a reasonable person who is not a tax professional reading the notice4 ,the final notice shall be sent by certified mail1 return receipt requested1 to-- 7#a7 the address last provided by a registered seller1 or 7#b7 the best available address to a person who is not a registered seller4 7e7 ,confidentiality of ,tax ,information 7#a7 ,in general ,all reports and report information 7related to any internal revenue law7 shall be confidential and except as authorized by this title-- 7,a7 no officer or employee 7including former officers and employees7 of the ,united ,states1 7,b7 no officer or employee 7including former officers and employees7 of any ,state or local agency who has had access to returns or return information1 and 7,c7 no other person who has had access to returns or return information1 shall disclose any report or report information obtained by him in any manner in connection with his service as such officer or employee or otherwise4 7#b7 ,designees ,the sales tax administering authority may1 subject to such requirements as the ,secretary may impose1 disclose the report and report information of a person to that person or persons as that person may designate to receive said information or return4 7#c7 ,other sales tax administering authorities ,a sales tax administering authority may impose1 disclose the report and report information to another sales tax administering authority4 7#d7 ,incompetency ,a sales tax administering authority may1 subject to such requirements as the ,secretary may impose1 disclose the report and report information to the committee1 trustee1 or guardian of a person who is incompetent4 7#e7 ,deceased persons ,a sales tax administering authority may1 subject to such requirements as the ,secretary may impose1 disclose the report and report information to the decedent's-- 7,a7 administrator1 executor1 estate trustee1 or 7,b7 heir at law1 next of kin1 or beneficiary under a will who has a material interest that will be affected by the information4 7#f7 ,bankruptcy ,a sales tax administering authority may1 subject to such requirements as the ,secretary may impose1 disclose the report and report information to a person's trustee in bankruptcy4 7#g7 ,congress ,upon written request from the ,chairman of the ,committee on ,ways and ,means1 the ,chairman of the ,committee on ,finance of the ,senate1 or the ,chairman or ,chief of ,staff of the ,joint ,committee on ,taxation1 a sales tax administering authority shall disclose the report and report information1 except that any report or report information that can be associated with or otherwise identify a particular person shall be furnished to such committee only when sitting in closed executive session unless such person otherwise consents in writing to such disclosure4 7#h7 ,waiver of privacy rights ,a person may waive confidentiality rights provided by this section4 ,such waiver must be in writing4 7#i7 ,internal use ,disclosure of the report or report information by officers or employees of a sales tax administering authority to other officers or employees of a sales tax administering authority in the ordinary course of tax administration activities shall not constitute unlawful disclosure of the report or report information4 7#aj7 ,statistical use ,upon request in writing by the ,secretary of ,commerce1 the ,secretary shall furnish such reports and report information to officers and employees of the ,department of ,commerce as the ,secretary may prescribe by regulation for the purposes of1 and only to the extent necessary in1 the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law4 7#aa7 ,department of the treasury ,returns and return information shall be open for inspection by officers and employees of the ,department of the ,treasury whose official duties require such inspection or disclosure for the purpose of1 and only to the extent necessary for1 preparing economic or financial forecasts1 projections1 analyses1 or estimates4 ,such inspection or disclosure shall be permitted only upon written request that sets forth the reasons why such inspection or disclosure is necessary and is signed by the head of the bureau or office of the ,department of the ,treasury requesting the inspection or disclosure4 #fjf4 ,installment agreements2 compromises ,the sales tax administering authority is authorized to enter into written agreements with any person under which the person is allowed to satisfy liability for payment of any tax under this subtitle 7and penalties and interest relating thereto7 in installment payments if the sales tax administering authority determines that such agreement will facilitate the collection of such liability4 ,the agreement shall remain in effect for the term of the agreement unless the information that the person provided to the sales tax administering authority was materially inaccurate or incomplete4 ,the sales tax administering authority may compromise any amounts alleged to be due4 #g ,special rules ,sec4 #gja4 ,hobby activities4 ,sec4 #gjb4 ,gaming activities4 ,sec4 #gjc4 ,government purchases4 ,sec4 #gjd4 ,government enterprises4 ,sec4 #gje4 ,mixed use property4 ,sec4 #gjf4 ,not-for-profit organizations4 #gja4 ,hobby activities 7a7 ,hobby ,activities ,neither the exemption afforded by section #ajb for intermediate sales nor the credits available pursuant to section #bjb or #bjc shall be available for any taxable property or service purchased for use in an activity if that activity is not engaged in for-profit4 7b7 ,status ,deemed ,if the activity has received gross payments for the sale of taxable property or services that exceed the sum of-- 7#a7 taxable property and services purchased1 7#b7 wages and salary paid1 and 7#c7 taxes 7of any type7 paid1 in two or more of the most recent #c calendar years during which it operated then the business activity shall be conclusively deemed to be engaged in for profit4 #gjb4 ,gaming activities 7a7 ,registration ,any person selling one or more chances is a gaming sponsor and shall register1 in a form prescribed by the ,secretary1 with the sales tax administering authority as a gaming sponsor4 7b7 ,chance ,defined ,for purposes of this section1 the term chance means a lottery ticket1 a raffle ticket1 chips1 other tokens1 a bet or bets placed1 a wager or wagers placed1 or any similar device where the purchase of the right gives rise to an obligation by the gaming sponsor to pay upon the occurrence of-- 7#a7 a random or unpredictable event1 or 7#b7 an event over which neither the gaming sponsor nor the person purchasing the chance has control over the outcome4 7c7 ,chances ,not ,taxable ,property or ,service ,notwithstanding any other provision in this subtitle1 a chance is not taxable property or services for purposes of section #aja4 7d7 ,tax on ,gaming ,services ,imposed ,a #bc-percent tax is hereby imposed on the taxable gaming services of a gaming sponsor4 ,this tax shall be paid and remitted by the gaming sponsor4 ,the tax shall be remitted by the #aeth day of each month with respect to taxable gaming services during the previous calendar month4 7e7 ,taxable ,gaming ,services ,defined ,for purposes of this section1 the term taxable gaming services means-- 7#a7 gross receipts of the gaming sponsor from the sale of chances1 minus 7#b7 the sum of-- 7,a7 total gaming payoffs to chance purchasers 7or their designees71 and 7,b7 gaming specific taxes 7other than the tax imposed by this section7 imposed by the ,federal1 ,state1 or local government4 #gjc4 ,government purchases 7a7 ,government ,purchases 7#a7 ,purchases by the federal government ,purchases by the ,federal ,government of taxable property and services shall be subject to the tax imposed by section #aja4 7#b7 ,purchase by state governments and their political subdivisions ,purchases by ,state governments and their political subdivisions of taxable property and services shall be subject to the tax imposed by section #aja4 7b7 ,cross ,references ,for purchases by government enterprises see section #gjd4 #gjd4 ,government enterprises 7a7 ,government ,enterprises ,to ,collect and ,remit ,taxes on ,sales ,nothing in this subtitle shall be construed to exempt any ,federal1 ,state1 or local governmental unit or political subdivision 7whether or not the ,state is an administering ,state7 operating a government enterprise from collecting and remitting tax imposed by this subtitle on any sale of taxable property or services4 ,government enterprises shall comply with all duties imposed by this subtitle and shall be liable for penalties and subject to enforcement action in the same manner as private persons that are not government enterprises4 7b7 ,government ,enterprise ,any entity owned or operated by a ,federal1 ,state1 or local governmental unit or political subdivision that receives gross payments from private persons is a government enterprise1 except that a government-owned entity shall not become a government enterprise for purposes of this section unless in any quarter it has revenues from selling taxable property or services that exceed #b1ejj4 7c7 ,government ,enterprises ,intermediate ,sales 7#a7 ,in general ,government enterprises shall not be subject to tax on purchases that would not be subject to tax pursuant to section #ajb7;b7 if the government enterprise were a private enterprise4 7#b7 ,exception ,government enterprises may not use the exemption afforded by section #ajb7;b7 to serve as a conduit for tax-free purchases by government units that would otherwise be subject to taxation on purchases pursuant to section #gjc4 ,transfers of taxable property or services purchased exempt from tax from a government enterprise to such government unit shall be taxable4 7d7 ,separate ,books of ,account ,any government enterprise must maintain books of account1 separate from the nonenterprise government accounts1 maintained in accordance with generally accepted accounting principles4 7e7 ,trade or ,business ,a government enterprise shall be treated as a trade or business for purposes of this subtitle4 7f7 ,enterprise ,subsidies ,constitute ,taxable ,purchase ,a transfer of funds to a government enterprise by a government entity without full consideration shall constitute a taxable government purchase with the meaning of section #gjc to the extent that the transfer of funds exceeds the fair market value of the consideration4 #gje4 ,mixed use property 7a7 ,mixed ,use ,property or ,service 7#a7 ,mixed use property or service defined ,for purposes of this section1 the term mixed use property or service is a taxable property or taxable service used for both taxable use or consumption and for a purpose that would not be subject to tax pursuant to section #ajb7;a77#a74 7#b7 ,taxable threshold ,mixed use property or service shall be subject to tax notwithstanding section #ajb7;a77#a7 unless such property or service is used more than #ie percent for purposes that would give rise to an exemption pursuant to section #ajb7;a77#a7 during each calendar year 7or portions thereof7 it is owned4 7#c7 ,mixed use property or services credit ,a person registered pursuant to section #ejb is entitled to a business use conversion credit 7pursuant to section #bjb7 equal to the product of-- 7,a7 the mixed use property amount1 7,b7 the business use ratio1 and 7,c7 the rate of tax imposed by section #aja4 7#d7 ,mixed use property amount ,the mixed use property amount for each month 7or fraction thereof7 in which the property was owned shall be-- 7,a7 one-three-hundred-sixtieth of the gross payments for real property for #cfj months or until the property is sold1 7,b7 one-eighty-fourth of the gross payments for tangible personal property for #hd months or until the property is sold1 7,c7 one-sixtieth of the gross payments for vehicles for #fj months or until the property is sold1 or 7,d7 for other types of taxable property or services1 a reasonable amount or in accordance with regulations prescribed by the ,secretary4 7#e7 ,business use ratio ,for purposes of this section1 the term business use ratio means the ratio of business use to total use for a particular calendar month 7or portion thereof if the property was owned for only part of said calendar month74 ,for vehicles1 the business use ratio will be the ratio of business purpose miles to total miles in a particular calendar month4 ,for real property1 the business use ratio is the ratio of floor space used primarily for business purposes to total floor space in a particular calendar month4 ,for tangible personal property 7except for vehicles71 the business use ratio is the ratio of total time used for business purposes to total time used in a particular calendar year4 ,for other property or services1 the business ratio shall be calculated using a reasonable method4 ,reasonable records must be maintained to support a person's business use of the mixed use property or service4 7b7 ,timing of ,business ,use ,conversion ,credit ,arising ,out of ,ownership of ,mixed ,use ,property ,a person entitled to a credit pursuant to subsection 7a77#c7 arising out of the ownership of mixed use property must account for the mixed use on a calendar year basis1 and may file for the credit with respect to mixed use property in any month following the calendar year giving rise to the credit4 7c7 ,cross ,reference ,for business use conversion credit1 see section #bjb4 #gjf4 ,not-for-,profit organizations 7a7 ,not-for-,profit ,organizations ,dues1 contributions1 and similar payments to qualified not-for-profit organizations shall not be considered gross payments for taxable property or services for purposes of this subtitle4 7b7 ,definition ,for purposes of this section1 the term qualified not-for-profit organization means a not-for-profit organization organized and operated exclusively-- 7#a7 for religious1 charitable1 scientific1 testing for public safety1 literary1 or educational purposes1 7#b7 as civic leagues or social welfare organizations1 7#c7 as labor1 agricultural1 or horticultural organizations1 7#d7 as chambers of commerce1 business leagues1 or trade associations1 or 7#e7 as fraternal beneficiary societies1 orders1 or associations1 no part of the net earnings of which inures to the benefit of any private shareholder or individual4 7c7 ,qualification ,certificates ,upon application in a form prescribed by the ,secretary1 the sales tax administering authority shall provide qualification certificates to qualified not-for-profit organizations4 7d7 ,taxable ,transactions ,if a qualified not-for-profit organization provides taxable property or services in connection with contributions1 dues1 or similar payments to the organization1 then it shall be required to treat the provision of said taxable property or services as a purchase taxable pursuant to this subtitle at the fair market value of said taxable property or services4 7e7 ,exemptions ,taxable property and services purchased by a qualified not-for-profit organization shall be eligible for the exemptions provided in section #ajb4 #h ,financial ,intermediation ,services ,sec4 #hja4 ,determination of financial intermediation services amount4 ,sec4 #hjb4 ,bad debts4 ,sec4 #hjc4 ,timing of tax on financial intermediation services4 ,sec4 #hjd4 ,financing leases4 ,sec4 #hje4 ,basic interest rate4 ,sec4 #hjf4 ,foreign financial intermediation services4 #hja4 ,determination of financial intermediation services amount 7a7 ,financial ,intermediation ,services ,for purposes of this subtitle-- 7#a7 ,in general ,the term financial intermediation services means the sum of-- 7,a7 explicitly charged fees for financial intermediation services1 and 7,b7 implicitly charged fees for financial intermediation services4 7#b7 ,explicitly charged fees for financial intermediation services ,the term explicitly charged fees for financial intermediation services includes-- 7,a7 brokerage fees1 7,b7 explicitly stated banking1 loan origination1 processing1 documentation1 credit check fees1 or other similar fees1 7,c7 safe-deposit box fees1 7,d7 insurance premiums1 to the extent such premiums are not allocable to the investment account of the underlying insurance policy1 7,e7 trustees' fees1 and 7,f7 other financial services fees 7including mutual fund management1 sales1 and exit fees74 7#c7 ,implicitly charged fees for financial intermediation services 7,a7 ,in general ,the term implicitly charged fees for financial intermediation services includes the gross imputed amount in relation to any underlying interest-bearing investment1 account1 or debt4 7,b7 ,gross imputed amount ,for purposes of subparagraph 7,a71 the term gross imputed amount means-- 7i7 with respect to any underlying interest-bearing investment or account1 the product of-- 7,i7 the excess 7if any7 of the basic interest rate 7as defined in section #hje7 over the rate paid on such investment1 and 7,,ii7 the amount of the investment or account1 and 7ii7 with respect to any underlying interest-bearing debt1 the product of-- 7,i7 the excess 7if any7 of the rate paid on such debt over the basic interest rate 7as defined in section #hje71 and 7,,ii7 the amount of the debt4 7b7 ,seller of ,financial ,intermediation ,services ,for purposes of section #ajc7;a71 the seller of financial intermediation services shall be-- 7#a7 in the case of explicitly charged fees for financial intermediation services1 the seller shall be the person who receives the gross payments for the charged financial intermediation services1 7#b7 in the case of implicitly charged fees for financial intermediation services with respect to any underlying interest-bearing investment or account1 the person making the interest payments on the interest-bearing investment or account1 and 7#c7 in the case of implicitly charged fees for financial intermediation services with respect to any interest-bearing debt1 the person receiving the interest payments on the interest-bearing debt4 #hjb4 ,bad debts 7a7 ,in ,general ,for purposes of section #bje7;a71 a bad debt shall be a business debt that becomes wholly or partially worthless to the payee4 7b7 ,business ,loan ,for purposes of subsection 7a71 a business loan or debt is a bona fide loan or debt made for a business purpose that both parties intended be repaid4 7c7 ,determination of ,worthlessness 7#a7 ,in general ,no loan or debt shall be considered wholly or partially worthless unless it has been in arrears for #ahj days or more1 except that if a debt is discharged wholly or partially in bankruptcy before #ahj days has elapsed1 then it shall be deemed wholly or partially worthless on the date of discharge4 7#b7 ,determination by holder ,a loan or debt that has been in arrears for #ahj days or more may be deemed wholly or partially worthless by the holder unless a payment schedule has been entered into between the debtor and the lender4 7d7 ,cross ,reference ,see section #bje7;c7 for tax on subsequent payments4 #hjc4 ,timing of tax on financial intermediation services ,the tax on financial intermediation services provided by section #hja with respect to an underlying investment account or debt shall be imposed and collected with the same frequency that statements are rendered by the financial institution in connection with the investment account or debt but not less frequently than quarterly4 #hjd4 ,financing leases 7a7 ,definition ,for purposes of this section1 the term financing lease means any lease under which the lessee has the right to acquire the property for #ej percent or less of its fair market value at the end of the lease term4 7b7 ,general ,rule ,financing leases shall be taxed in the method set forth in this section4 7c7 ,determination of ,principal and ,interest ,components of ,financing ,lease ,the ,secretary shall promulgate rules for disaggregating the principal and interest components of a financing lease4 ,the principal amount shall be determined to the extent possible by examination of the contemporaneous sales price or prices of property the same or similar as the leased property4 7d7 ,alternative ,method ,in the event that contemporaneous sales prices or property the same or similar as the leased property are not available1 the principal and interest components of a financing lease shall be disaggregated using the applicable interest rate 7as defined in section #eaa7 plus #d percent4 7e7 ,principal ,component ,the principal component of the financing lease shall be subject to tax as if a purchase in the amount of the principal component had been made on the day on which said lease was executed4 7f7 ,interest ,component ,the financial intermediation services amount with respect to the interest component of the financing lease shall be subject to tax under this subtitle4 7g7 ,coordination ,if the principal component and financial intermediation services amount with respect to the interest component of a lease have been taxed pursuant to this section1 then the gross lease or rental payments shall not be subject to additional tax4 #hje4 ,basic interest rate ,for purposes of this chapter1 the basic interest rate with respect to a debt instrument1 investment1 financing lease1 or account shall be the applicable interest rate 7as determined in section #eaa74 ,for debt instruments1 investments1 or accounts of contractually fixed interest1 the applicable interest rate of the month of issuance shall apply4 ,for debt instruments1 investments1 or accounts of variable interest rates and which have no reference interest rate1 the applicable interest shall be the ,federal short-term interest rate for each month4 ,for debt instruments1 investments1 or accounts of variable interest rates and which have a reference interest rate1 the applicable interest shall be the applicable interest rate for the reference interest rate for each month4 #hjf4 ,foreign financial intermediation services 7a7 ,special ,rules ,relating to ,international ,financial ,intermediation ,services ,financial intermediation services shall be deemed as used or consumed within the ,united ,states if the person 7or any related party as defined in section #bje7;e77 purchasing the services is a resident of the ,united ,states4 7b7 ,designation of ,tax ,representative ,any person that provides financial intermediation services to ,united ,states residents must1 as a condition of lawfully providing such services1 designate1 in a form prescribed by the ,secretary1 a tax representative for purposes of this subtitle4 ,the tax representative shall be responsible for ensuring that the taxes imposed by this subtitle are collected and remitted and shall be jointly and severally liable for collecting and remitting these taxes4 ,the ,secretary may require reasonable bond of the tax representative4 ,the ,secretary or a sales tax administering authority may bring an action seeking a temporary restraining order1 an injunction1 or such other order as may be appropriate to enforce this section4 7c7 ,cross ,references ,for definition of person1 see section #ija4 #i ,additional matters ,sec4 #ija4 ,additional matters4 ,sec4 #ijb4 ,transition matters4 ,sec4 #ijc4 ,wages to be reported to ,social ,security ,administration4 ,sec4 #ijd4 ,trust ,fund revenue4 ,sec4 #ije4 ,withholding of tax on nonresident aliens and foreign corporations4 #ija4 ,additional matters 7a7 ,intangible ,property ,antiavoidance ,rule ,notwithstanding section #b7;a77#ad77;a77i71 the sale of a copyright or trademark shall be treated as the sale of taxable services 7within the meaning of section #aja7;a77 if the substance of the sales of copyright or trademark constituted the sale of the services that produced the copyrighted material or the trademark4 7b7 ,de ,minimis ,payments ,up to #djj of gross payments per calendar year shall be exempt from the tax imposed by section #aja if-- 7#a7 made by a person not in connection with a trade or business at any time during such calendar year prior to making said gross payments1 and 7#b7 made to purchase any taxable property or service which is imported into the ,united ,states by such person for use or consumption by such person in the ,united ,states4 7c7 ,de ,minimis ,sales ,up to #a1bjj per calendar year of gross payments shall be exempt from the tax imposed by section #aja if received-- 7#a7 by a person not in connection with a trade or business during such calendar year prior to the receipt of said gross payments1 and 7#b7 in connection with a casual or isolated sale4 7d7 ,de ,minimis ,sale of ,financial ,intermediation ,services ,up to #aj1jjj per calendar year of gross payments received by a person from the sale of financial intermediation services 7as determined in accordance with section #hja7 shall be exempt from the tax imposed by section #aja4 ,the exemption provided by this subsection is in addition to other exemptions afforded by this chapter4 ,the exemption provided by this subsection shall not be available to large sellers 7as defined in section #eja7;e77#c774 7e7 ,proxy ,buying ,taxable ,if a registered person provides taxable property or services to a person either as a gift1 prize1 reward1 or as remuneration for employment1 and such taxable property or services were not previously subject to tax pursuant to section #aja1 then the provision of such taxable property or services by the registered person shall be deemed the conversion of such taxable property or services to personal use subject to tax pursuant to section #ajc7;c7 at the tax inclusive fair market value of such taxable property or services4 7f7 ,substance ,over ,form ,the substance of a transaction will prevail over its form if the transaction has no bona fide economic purpose and is designed to evade tax imposed by this subtitle4 7g7 ,certain ,employee ,discounts ,taxable 7#a7 ,employee discount ,for purposes of this subsection1 the term employee discount means an employer's offer of taxable property or services for sale to its employees or their families 7within the meaning of section #cjb7;b77 for less than the offer of such taxable property or services to the general public4 7#b7 ,employee discount amount ,for purposes of this subsection1 the employee discount amount is the amount by which taxable property or services are sold pursuant to an employee discount below the amount for which such taxable property or services would have been sold to the general public4 7#c7 ,taxable amount ,if the employee discount amount exceeds #bj percent of the price that the taxable property or services would have been sold to the general public1 then the sale of such taxable property or services by the employer shall be deemed the conversion of such taxable property or services to personal use and tax shall be imposed on the taxable employee discount amount4 ,the taxable employee discount amount shall be-- 7,a7 the employee discount amount1 minus 7,b7 #bj percent of the amount for which said taxable property or services would have been sold to the general public4 7h7 ,saturday1 ,sunday1 or ,legal ,holiday ,when the last day prescribed for performing any act required by this subtitle falls on a ,saturday1 ,sunday1 or legal holiday 7in the jurisdiction where the return is to be filed71 the performance of such act shall be considered timely if it is performed on the next day which is not a ,saturday1 ,sunday1 or legal holiday 7in the jurisdiction where the return is to be filed74 #ijb4 ,transition matters 7a7 ,inventory 7#a7 ,qualified inventory ,inventory held by a trade or business on the close of business on ,december #ca1 #bjbj1 shall be qualified inventory if it is sold-- 7,a7 before ,december #ca1 #bjba1 7,b7 by a registered person1 and 7,c7 subject to the tax imposed by section #aja4 7#b7 ,costs ,for purposes of this section1 qualified inventory shall have the cost that it had for ,federal income tax purposes for the trade or business as of ,december #ca1 #bjbj 7including any amounts capitalized by reason of section #bfc;,a of the ,internal ,revenue ,code of #aihf as in effect on ,december #ca1 #bjbj74 7#c7 ,transitional inventory credit ,the trade or business which held the qualified inventory on the close of business on ,december #ca1 #bjbj1 shall be entitled to a transitional inventory credit equal to the cost of the qualified inventory 7determined in accordance with paragraph 7#b77 times the rate of tax imposed by section #aja4 7#d7 ,timing of credit ,the credit provided under paragraph 7#c7 shall be allowed with respect to the month when the inventory is sold subject to the tax imposed by this subtitle4 ,said credit shall be reported as an intermediate and export sales credit and the person claiming said credit shall attach supporting schedules in the form that the ,secretary may prescribe4 7b7 ,work-in-,process ,for purposes of this section1 inventory shall include work-in-process4 7c7 ,qualified ,inventory ,held by ,businesses ,not ,selling ,said ,qualified ,inventory at ,retail 7#a7 ,in general ,qualified inventory held by businesses that sells said qualified inventory not subject to tax pursuant to section #ajb7;a7 shall be eligible for the transitional inventory credit only if that business 7or a business that has successor rights pursuant to paragraph 7#b77 receives certification in a form satisfactory to the ,secretary that the qualified inventory was subsequently sold subject to the tax imposed by this subtitle4 7#b7 ,transitional inventory credit right may be sold ,the business entitled to the transitional inventory credit may sell the right to receive said transitional inventory credit to the purchaser of the qualified inventory that gave rise to the credit entitlement4 ,any purchaser of such qualified inventory 7or property or services into which the qualified inventory has been incorporated7 may sell the right to said transitional inventory credit to a subsequent purchaser of said qualified inventory 7or property or services into which the qualified inventory has been incorporated74 #ijc4 ,wages to be reported to ,social ,security ,administration 7a7 ,in ,general ,employers shall submit such information to the ,social ,security ,administration as is required by the ,social ,security ,administration to calculate ,social ,security benefits under title ,,ii of the ,social ,security ,act1 including wages paid1 in a form prescribed by the ,secretary4 ,a copy of the employer submission to the ,social ,security ,administration relating to each employee shall be provided to each employee by the employer4 7b7 ,wages ,for purposes of this section1 the term wages means all cash remuneration for employment 7including tips to an employee by third parties provided that the employer or employee maintains records documenting such tips7 including self-employment income2 except that such term shall not include-- 7#a7 any insurance benefits received 7including death benefits71 7#b7 pension or annuity benefits received1 7#c7 tips received by an employee over #e1jjj per year1 and 7#d7 benefits received under a government entitlement program 7including ,social ,security benefits and unemployment compensation benefits74 7c7 ,self-,employment ,income ,for purposes of subsection 7b71 the term self-employment income means gross payments received for taxable property or services minus the sum of-- 7#a7 gross payments made for taxable property or services 7without regard to whether tax was paid pursuant to section #aja on such taxable property or services71 and 7#b7 wages paid by the self-employed person to employees of the self-employed person4 #ijd4 ,trust ,fund revenue 7a7 ,secretary ,to ,make ,allocation of ,sales ,tax ,revenue ,the ,secretary shall allocate the revenue received by virtue of the tax imposed by section #aja in accordance with this section4 ,the revenue shall be allocated among-- 7#a7 the general revenue1 7#b7 the old-age and survivors insurance trust fund1 7#c7 the disability insurance trust fund1 7#d7 the hospital insurance trust fund1 and 7#e7 the ,federal supplementary medical insurance trust fund4 7b7 ,general ,rule 7#a7 ,general revenue ,the proportion of total revenue allocated to the general revenue shall be the same proportion as the rate in section #aja7;b77#d7 bears to the combined ,federal tax rate percentage 7as defined in section #aja7;b77#c774 7#b7 ,the amount of revenue allocated to the old-age and survivors insurance and disability insurance trust funds shall be the same proportion as the old-age1 survivors and disability insurance rate 7as defined in subsection 7d77 bears to the combined ,federal tax rate percentage 7as defined in section #aja7;b77#c774 7#c7 ,the amount of revenue allocated to the hospital insurance and ,federal supplementary medical insurance trust funds shall be the same proportion as the hospital insurance rate 7as defined in subsection 7e77 bears to the combined ,federal tax rate percentage 7as defined in section #aja7;b77#c774 7c7 ,calendar ,year #bjba ,notwithstanding subsection 7b71 the revenue allocation pursuant to subsection 7a7 for calendar year #bjba shall be as follows3 7#a7 #fd4hc percent of total revenue to general revenue1 7#b7 #bg4dc percent of total revenue to the old-age and survivors insurance and disability insurance trust funds1 and 7#c7 #g4gd percent of total revenue to the hospital insurance and ,federal supplementary medical insurance trust funds4 7d7 ,old-,age1 ,survivors and ,disability ,insurance ,rate ,the old-age1 survivors and disability insurance rate shall be determined by the ,social ,security ,administration4 ,the old-age1 survivors and disability insurance rate shall be that sales tax rate which is necessary to raise the same amount of revenue that would have been raised by imposing a #ab4d percent tax on the ,social ,security wage base 7including self-employment income7 as determined in accordance with chapter #ba of the ,internal ,revenue ,code most recently in effect prior to the enactment of this ,act4 ,the rate shall be determined using actuarially sound methodology and announced at least #f months prior to the beginning of the calendar year for which it applies4 7e7 ,hospital ,insurance ,rate ,the hospital insurance rate shall be determined by the ,social ,security ,administration4 ,the hospital insurance rate shall be that sales tax rate which is necessary to raise the same amount of revenue that would have been raised by imposing a #b4i percent tax on the ,medicare wage base 7including self-employment income7 as determined in accordance with chapter #ba of the ,internal ,revenue ,code most recently in effect prior to the enactment of this ,act4 ,the rate shall be determined using actuarially sound methodology and announced at least #f months prior to the beginning of the calendar year for which it applies4 7f7 ,assistance ,the ,secretary shall provide such technical assistance as the ,social ,security ,administration shall require to determine the old-age1 survivors and disability insurance rate and the hospital insurance rate4 7g7 ,further ,allocations 7#a7 ,old-age1 survivors and disability insurance ,the ,secretary shall allocate revenue received because of the old-age1 survivors and disability insurance rate to the old-age and survivors insurance trust fund and the disability insurance trust fund in accordance with law or1 in the absence of other statutory provision1 in the same proportion that the old-age and survivors insurance trust fund receipts bore to the sum of the old-age and survivors insurance trust fund receipts and the disability insurance trust fund receipts in calendar year #bjbj 7taking into account only receipts pursuant to chapter #ba of the ,internal ,revenue ,code74 7#b7 ,hospital insurance ,the ,secretary shall allocate revenue received because of the hospital insurance rate to the hospital insurance trust fund and the ,federal supplementary medical insurance trust fund in accordance with law or1 in the absence of other statutory provision1 in the same proportion that hospital insurance trust fund receipts bore to the sum of the hospital insurance trust fund receipts and ,federal supplementary medical insurance trust fund receipts in calendar year #bjbj 7taking into account only receipts pursuant to chapter #ba of the ,internal ,revenue ,code74 #ije4 ,withholding of tax on nonresident aliens and foreign corporations 7a7 ,in ,general ,all persons1 in whatever capacity acting 7including lessees or mortgagors or real or personal property1 fiduciaries1 employers1 and all officers and employees of the ,united ,states7 having control1 receipt1 custody1 disposal1 or payment of any income to the extent such income constitutes gross income from sources within the ,united ,states of any nonresident alien individual1 foreign partnership1 or foreign corporation shall deduct and withhold from that income a tax equal to #bc percent thereof4 7b7 ,exception ,no tax shall be required to be deducted from interest on portfolio debt investments4 7c7 ,treaty ,countries ,in the case of payments to nonresident alien individuals1 foreign partnerships1 or foreign corporations that have a residence in 7or the nationality of a country7 that has entered into a tax treaty with the ,united ,states1 then the rate of withholding tax prescribed by the treaty shall govern4 4 #bjb4 ,conforming and technical amendments 7a7 ,repeals ,the following provisions of the ,internal ,revenue ,code of #aihf are repealed3 7#a7 ,subchapter ,a of chapter #fa of subtitle ,d 7as redesignated by section #ajd7 7relating to information and returns74 7#b7 ,sections #fajc through #faaf of subchapter ,b of chapter #fa of subtitle ,d 7as so redesignated74 7#c7 ,section #faeg 7relating to unemployment taxes74 7#d7 ,section #fafc 7relating to estate taxes74 7#e7 ,section #fafd 7relating to corporate taxes74 7#f7 ,section #faff 7relating to estate taxes74 7#g7 ,section #fafg 7relating to foreign expropriation losses74 7#h7 ,sections #fbja1 #fbje1 and #fbjg 7relating to assessments74 7#i7 ,subchapter ,c of chapter #fc of subtitle ,d 7as so redesignated7 7relating to tax treatment of partnership items74 7#aj7 ,section #fcje 7relating to collections of certain liabilities74 7#aa7 ,sections #fcad1 #fcae1 #fcaf1 and #fcag 7relating to payments of repealed taxes74 7#ab7 ,sections #fcbd1 #fcbd;,a1 and #fcbd;,b 7relating to liens for estate and gift taxes74 7#ac7 ,section #fcdd 7relating to cross references74 7#ad7 ,section #fdaa 7relating to carrybacks74 7#ae7 ,section #fdac 7relating to employment taxes74 7#af7 ,section #fdad 7relating to withheld income taxes74 7#ag7 ,section #fdbb 7relating to cross references74 7#ah7 ,section #fdbe 7relating to overpayment of corporate estimated taxes74 7#ai7 ,section #fejd 7relating to cross references74 7#bj7 ,section #ffeb 7relating to failure to file certain information returns74 7#ba7 ,sections #ffed and #ffee 7relating to failure to payment estimated income tax74 7#bb7 ,section #fffb 7relating to penalties74 7#bc7 ,sections #ffgg through #fgaa 7relating to income tax related penalties74 7#bd7 ,part ,,ii of subchapter ,b of chapter #fh 7relating to certain information returns74 7#be7 ,part ,i of subchapter ,a of chapter #gj 7relating to termination of taxable year74 7#bf7 ,section #fhfd 7relating to certain carrybacks74 7#bg7 ,section #gajc 7relating to cross references74 7#bh7 ,section #gbjd 7relating to withholding statements74 7#bi7 ,section #gbaa 7relating certain statements74 7#cj7 ,section #gbca 7relating to failure to obtain certain licenses74 7#ca7 ,section #gbgj 7relating to insurance policies74 7#cb7 ,section #gdjd 7relating to estate taxes74 7#cc7 ,section #gdjg 7relating to income tax preparers74 7#cd7 ,section #gdjh 7relating to income tax shelters74 7#ce7 ,section #gdji 7relating to #eja7;c77#c7 organizations74 7#cf7 ,section #gdbg 7relating to income tax preparers74 7#cg7 ,section #gdbh 7relating to #eja7;c77#c7 organizations74 7#ch7 ,section #gdgf 7relating to declaratory judgments relating to retirement plans74 7#ci7 ,section #gdgh 7relating to declaratory judgments relating to certain tax-exempt obligations74 7#dj7 ,section #gejh 7relating to postponing time for certain actions required by the income1 estate1 and gift tax74 7#da7 ,section #geji 7relating to ,postal ,service payroll taxes74 7#db7 ,section #geab 7relating to payroll taxes74 7#dc7 ,section #geag 7relating to estate and gift tax evaluation74 7#dd7 ,section #geah 7relating to ,merchant ,marine tax incentives74 7#de7 ,section #geai 7relating to taxable years74 7#df7 ,section #gebj 7relating to insurance and annuity valuation tables74 7#dg7 ,section #gebc 7relating to reporting ,federal income and outlays on ,form #ajdjs74 7#dh7 ,section #gfaa 7relating to church income tax exemptions and church unrelated business income tax inquiries74 7#di7 ,section #gfed 7relating to possessions' income taxes74 7#ej7 ,section #gfee 7relating to cross references74 7#ea7 ,section #ggja7;a77#af74 7#eb7 ,section #ggja7;a77#ai74 7#ec7 ,section #ggja7;a77#bj74 7#ed7 ,paragraphs 7#cb7 through 7#ch7 of section #ggja7;a74 7#ee7 ,paragraphs 7#da7 through 7#df7 of section #ggja7;a74 7#ef7 ,section #ggja7;b74 7#eg7 ,subsections 7e7 through 7m7 of section #ggja4 7#eh7 ,section #ggjb 7relating to life insurance contracts74 7#ei7 ,section #ggjb;,a 7relating to modified endowment contracts74 7#fj7 ,section #ggjb;,b 7relating to long-term care insurance74 7#fa7 ,section #ggjc 7relating to the determination of marital status74 7#fb7 ,section #ggjd 7relating to publicly traded partnerships74 7#fc7 ,section #ghje4 7#fd7 ,section #ghea4 7#fe7 ,section #ghgb4 7#ff7 ,section #ghgc4 7b7 ,other ,conforming and ,technical ,amendments 7#a7 ,section #faea of such ,code is amended by striking subsection 7b7 and by redesignating subsection 7c7 as subsection 7b74 7#b7 ,section #fafa of such ,code is amended to read as follows3 #fafa4 ,extension of time for paying tax ,the ,secretary1 except as otherwise provided in this title1 may extend the time for payment of the amount of the tax shown or required to be shown on any return1 report1 or declaration required under authority of this title for a reasonable period not to exceed #f months 7#ab months in the case of a taxpayer who is abroad74 4 7#c7 ,section #fbaa7;a7 of such ,code is amended-- 7,a7 by striking income1 estate1 and gift taxes imposed by subtitles ,a and ,b and1 7,b7 by striking subtitle ,a or ,b1 or1 and 7,c7 by striking 1 as defined in subsection 7b77#b71 in paragraph 7#b74 7#d7 ,section #fbaa7;b7 of such ,code is amended to read as follows3 7b7 ,rebate ,defined ,for purposes of subsection 7a77#b71 the term rebate means so much of an abatement1 credit1 refund1 or other payment1 as was made on the ground that the tax imposed by chapter #da1 #db1 #dc1 or #dd was less than the excess of the amount specified in subsection 7a77#a7 over the rebates previously made4 4 7#e7 ,section #fbab7;b7 of such ,code is amended to read as follows3 7b7 ,address for ,notice of ,deficiency ,in the absence of notice to the ,secretary under section #fijc of the existence of a fiduciary relationship1 notice of a deficiency in respect of a tax imposed by chapter #db1 #dc1 or #dd if mailed to the taxpayer at his last known address1 shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased1 or is under a legal disability1 or1 in the case of a corporation has terminated its existence4 4 7#f7 ,section #fcjb7;b7 of such ,code is amended by striking #ba14 7#g7 ,section #fcjb of such ,code is amended by striking subsections 7g7 and 7i7 and by redesignating subsection 7h7 as subsection 7g74 7#h7 ,section #fcbe of such ,code is amended by striking subsection 7c7 and by redesignating subsections 7d7 through 7h7 as subsections 7c7 through 7g71 respectively4 7#i7 ,section #fdjb7;d7 of such ,code is amended by striking paragraph 7#c74 7#aj7 ,section #fdjb of such ,code is amended by striking subsection 7j7 and by redesignating subsection 7k7 as subsection 7j74 7#aa7 ,section #feja7;b7 of such ,code is amended-- 7,a7 by striking except tax imposed by chapter #c1 #d1 #ba1 or #bd1 in paragraph 7#a71 and 7,b7 by striking paragraph 7#b7 and by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#b7 and 7#c71 respectively4 7#ab7 ,section #feja7;c7 of such ,code is amended by striking paragraphs 7#e7 through 7#i74 7#ac7 ,section #feja7;e7 of such ,code is amended by striking subsection 7c7-- and all that follows through subtitle ,d in paragraph 7#c7 and inserting subsection 7c71 in the case of a return of a tax imposed under a provision of subtitle ,b4 7#ad7 ,section #feja of such ,code is amended by striking subsections 7f7 through 7k7 and subsections 7m7 and 7n7 and by redesignating subsection 7#a7 as subsection 7f74 7#ae7 ,section #fejc7;a7 of such ,code is amended-- 7,a7 by striking paragraph 7#b71 7,b7 by striking ,deficiency4-- and all that follows through ,the running and inserting ,deficiency4--,the running1 and 7,c7 by striking income1 estate1 gift and4 7#af7 ,section #fejc of such ,code is amended by striking subsections 7e71 7f71 7i71 and 7k7 and by redesignating subsections 7g71 7h71 and 7j7 as subsections 7e71 7f71 and 7g71 respectively4 7#ag7 ,section #feaa of such ,code is amended by striking subsections 7d7 and 7g7 and by redesignating subsections 7f7 and 7h7 as subsections 7d7 and 7e71 respectively4 7#ah7 ,section #feab7;b77#a7 of such ,code is amended by striking of income tax for the same taxable year1 of gift tax for the same calendar year or calendar quarter1 of estate tax in respect of the taxable estate of the same decedent1 or4 7#ai7 ,section #feac of such ,code is amended-- 7,a7 by striking 7a7 ,early ,return or ,advance ,payment of ,tax4--1 and 7,b7 by striking subsections 7b7 and 7e74 7#bj7 ,chapter #fg of such ,code is amended by striking subchapters ,a through ,d and inserting the following3 #ffja4 ,interest on overpayments and underpayment 7a7 ,underpayments ,if any amount of tax imposed by this title is not paid on or before the last date prescribed for payment1 interest on such amount at the ,federal short-term rate 7as defined in section #eaa7;b77 shall be paid from such last date to the date paid4 7b7 ,overpayments ,interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the ,federal short-term rate 7as defined in section #eaa7;b77 from #fj days after the date of the overpayment until the date the overpayment is refunded4 4 7#ba7 ,section #ffea7;a77#a7 of such ,code is amended by striking subchapter ,a of chapter #fa 7other than part ,,iii thereof714 7#bb7 ,section #ffef of such ,code is amended by striking subsection 7c7 and by redesignating subsection 7d7 as subsection 7c74 7#bc7 ,section #fffc of such ,code is amended by striking subsection 7c74 7#bd7 ,section #fffd7;c7 of such ,code is amended-- 7,a7 by striking ,exception4-- and all that follows through ,no penalty and inserting ,exception4--,no penalty1 and 7,b7 by striking paragraphs 7#b7 and 7#c74 7#be7 ,chapter #gb of such ,code is amended by striking all matter preceding section #gjaa4 7#bf7 ,section #gdbb of such ,code is amended by striking subsections 7h7 and 7i7 and by redesignating subsections 7j7 and 7k7 as subsections 7h7 and 7i71 respectively4 7#bg7 ,section #gdea of such ,code is amended to read as follows3 #gdea4 ,fee for filing petition ,the ,tax ,court is authorized to impose a fee in an amount not in excess of #fj to be fixed by the ,tax ,court for the filing of any petition for the redetermination of a deficiency4 4 7#bh7 ,section #gded of such ,code is amended by striking subsection 7b7 and by redesignating subsection 7c7 as subsection 7b74 7#bi7 ,section #gdfc7;a7 of such ,code is amended-- 7,a7 by striking paragraphs 7#b7 and 7#c71 7,b7 by redesignating paragraph 7#d7 as paragraph 7#b71 and 7,c7 by striking ,d in paragraph 7#b7 7as so redesignated7 and inserting ,b4 7#cj7 ,section #gdfc7;c7 of such ,code is amended by striking sections #fbad7;a7 and and inserting section4 7#ca7 ,section #gdfc7;e7 of such ,code is amended by striking 1 to the extent that the procedures described in subchapter ,b of chapter #fc apply4 7#cb7 ,section #gdha of such ,code is amended by striking subsection 7d74 7#cc7 ,section #gfjh of such ,code is amended by striking subtitle ,e each place it appears and inserting subtitle ,c4 7#cd7 ,section #ggja7;a77#bi7 of such ,code is amended by striking #aihf and inserting #bjai4 7#ce7 ,section #ghji7;c7 of such ,code is amended by striking paragraphs 7#a7 and 7#d7 and by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#a7 and 7#b71 respectively4 7#cf7 ,section #ghga7;a7 of such ,code is amended by striking paragraphs 7#a7 and 7#c7 through 7#f7 and by redesignating paragraphs 7#b7 and 7#g7 as paragraphs 7#a7 and 7#b71 respectively4 7#cg7 ,section #ghga of such ,code is amended by striking subsection 7c7 and by redesignating subsections 7d7 and 7e7 as subsections 7c7 and 7d71 respectively4 7#ch7 ,section #hjba of such ,code is amended by striking subsection 7a7 and by redesignating subsections 7b7 through 7f7 as subsections 7a7 through 7e71 respectively4 7#ci7 ,section #hjbb7b77;,a7 of such ,code is amended by striking 1 particularly the income tax4 7#dj7 ,section #hjbc of such ,code is amended by striking ,internal ,revenue ,service each place it appears and inserting ,department of the ,treasury4 7#da7 ,section #ieja7;b77#b7 of such ,code is amended by striking subparagraph 7,c74 7#db7 ,section #igjb7;a7 of such ,code is amended by striking paragraph 7#d74 7#dc7 ,section #igje7;a7 of such ,code is amended by striking paragraph 7#d7 and by redesignating paragraph 7#e7 as paragraph 7#d74 7#dd7 ,section #igjf7;d77#b77;,a7 of such ,code is amended by striking #fajc and inserting #fje7;e74 7#de7 ,section #igjg of such ,code is amended by striking subsection 7f74 7#df7 ,section #igab7;d7 of such ,code is amended by striking paragraph 7#e7 and by redesignating paragraph 7#f7 as paragraph 7#e74 7#dg7 ,section #ihjc7;a7 of such ,code is amended by striking 7as defined in section #dad7;f774 ,,iii ,other ,matters #cja4 ,phase-out of administration of repealed ,federal taxes 7a7 ,appropriations ,appropriations for any expenses of the ,internal ,revenue ,service including processing tax returns for years prior to the repeal of the taxes repealed by title ,i of this ,act1 revenue accounting1 management1 transfer of payroll and wage data to the ,social ,security ,administration for years after fiscal year #bjbc shall not be authorized4 7b7 ,records ,federal records related to the administration of taxes repealed by title ,i of this ,act shall be destroyed by the end of fiscal year #bjbc1 except that any records necessary to calculate ,social ,security benefits shall be retained by the ,social ,security ,administration and any records necessary to support ongoing litigation with respect to taxes owed or refunds due shall be retained until final disposition of such litigation4 7c7 ,conforming ,amendments ,section #ghjb of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking subsections 7a7 and 7b7 and by redesignating subsections 7c7 and 7d7 as subsections 7a7 and 7b71 7#b7 by striking ,internal ,revenue ,service each place it appears and inserting ,department of the ,treasury1 and 7#c7 by striking ,commissioner or ,commissioner of ,internal ,revenue each place they appear and inserting ,secretary4 7d7 ,effective ,date ,the amendments made by subsection 7c7 shall take effect on ,january #a1 #bjbc4 #cjb4 ,administration of other ,federal taxes 7a7 ,in ,general ,section #ghja of the ,internal ,revenue ,code of #aihf 7relating to the authority of the ,department of the ,treasury7 is amended by adding at the end the following3 7d7 ,excise ,tax ,bureau ,there shall be in the ,department of the ,treasury an ,excise ,tax ,bureau to administer those excise taxes not administered by the ,bureau of ,alcohol1 ,tobacco and ,firearms4 7e7 ,sales ,tax ,bureau ,there shall be in the ,department of the ,treasury a ,sales ,tax ,bureau to administer the national sales tax in those ,states where it is required pursuant to section #djd1 and to discharge other ,federal duties and powers relating to the national sales tax 7including those required by sections #djb1 #djc1 and #dje74 ,the ,office of ,revenue ,allocation shall be within the ,sales ,tax ,bureau4 4 7b7 ,assistant ,general ,counsels ,section #ghja7;a77#b7 of such ,code is amended to read as follows3 7#b7 ,assistant general counsels ,the ,secretary of the ,treasury may appoint1 without regard to the provisions of the civil service laws1 and fix the duties of not more than #e assistant general counsels4 4 #cjc4 ,sales tax inclusive ,social ,security benefits indexation ,subparagraph 7,d7 of section #bae7;i77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#a77 7relating to cost-of-living increases in ,social ,security benefits7 is amended to read as follows3 7,d7 7i7 the term ,,cpi increase percentage1 with respect to a base quarter or cost-of-living quarter in any calendar year1 means the percentage 7rounded to the nearest one-tenth of #a percent7 by which the ,consumer ,price ,index for that quarter 7as prepared by the ,department of ,labor7 exceeds such index for the most recent prior calendar quarter which was a base quarter under subparagraph 7,a77ii7 or1 if later1 the most recent cost-of-living computation quarter under subparagraph 7,b71 7ii7 if the ,consumer ,price ,index 7as so prepared7 does not include the national sales tax paid1 then the term ,,cpi increase percentage1 with respect to a base quarter or cost-of-living quarter in any calendar year1 means the percentage 7rounded to the nearest one-tenth of #a percent7 by which the product of-- 7,i7 the ,consumer ,price ,index for that quarter 7as so prepared71 and 7,,ii7 the national sales tax factor1 exceeds such index for the most recent prior calendar quarter which was a base quarter under subparagraph 7,a77ii7 or1 if later1 the most recent cost of living computation quarter under subparagraph 7,b71 and 7iii7 the national sales tax factor is equal to one plus the quotient that is-- 7,i7 the sales tax rate imposed by section #aja of the ,internal ,revenue ,code of #bjai1 divided by 7,,ii7 the quantity that is one minus such sales tax rate4 4 ,,iv ,sunset of ,sales ,tax if ,sixteenth ,amendment not ,repealed #dja4 ,elimination of sales tax if ,sixteenth ,amendment not repealed ,if the ,sixteenth ,amendment to the ,constitution of the ,united ,states is not repealed before the end of the #g-year period beginning on the date of the enactment of this ,act1 then all provisions of1 and amendments made by1 this ,act shall not apply to any use or consumption in any year beginning after ,december #ca of the calendar year in which or with which such period ends1 except that the ,sales ,tax ,bureau of the ,department of the ,treasury shall not be terminated until #f months after such ,december #ca4 ,c ,constitutional ,amendments ,i ,repeal of #afth ,amendment ,that the following article is proposed as an amendment to the ,constitution of the ,united ,states1 which shall be valid to all intents and purposes as part of the ,constitution when ratified by the legislatures of three-fourths of the several ,states within seven years after the date of its submission for ratification3 -- ,the sixteenth article of amendment to the ,constitution of the ,united ,states is hereby repealed4 4 ,,ii ,apportionment of ,representatives ,that the following article is proposed as an amendment to the ,constitution of the ,united ,states1 which shall be valid to all intents and purposes as part of the ,constitution when ratified by the legislatures of three-fourths of the several ,states within seven years after the date of its submission for ratification3 -- ,representatives shall be apportioned among the several ,states according to their respective numbers1 which shall be determined by counting the number of persons in each ,state who are citizens of the ,united ,states4 4