,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #ijfd ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #ca1 #bjbj ,mr4 ,k+ ( ,i[a introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ! ,judici>y1 & 9 addition to ! ,committees on ,en]gy & ,comm]ce1 ,ways & ,means1 ,education & ,labor1 ,natural ,res\rces1 ,h\se ,adm9i/ration1 ,rules1 ,appropriations1 ,agriculture1 ,ov]sight & ,re=m1 ,vet]ans' ,affairs1 & ,=eign ,affairs1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d & improve ,f$]al law 9 ! areas ( immigration1 heal? c>e1 ! ,con/itution1 education1 trade1 vet]ans affairs1 welf>e1 tax1 & o!r matt]s4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,refurbi%+ ! ,pill>s ( ,am]ican ,exceptionalism ,act ( #bjbj4 7b7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,division ,a-- ,title ,i--,bir?right ,citiz5%ip ,sec4 #aja4 ,%ort title4 ,sec4 #ajb4 ,citiz5%ip at bir? = c]ta9 p]sons born 9 ! ,unit$ ,/ates4 ,title ,,ii--,obama,care ,repeal ,sec4 #bja4 ,%ort title4 ,sec4 #bjb4 ,repeal ( ! ,pati5t ,protection & ,af=dable ,c>e ,act & ! ,heal? ,c>e & ,education ,reconciliation ,act ( #bjaj4 ,title ,,iii--,b>r+ ,,ppaca ,supreme ,c\rt cases f citation ,sec4 #cja4 ,b>r+ ,,ppaca ,supreme ,c\rt cases f citation4 ,title ,,iv--,protect ,int]/ate ,comm]ce ,sec4 #dja4 ,%ort title4 ,sec4 #djb4 ,prohibition aga9/ int]f]5ce by ,/ate & local gov]nm5ts ) production or manufacture ( items 9 o!r ,/ates4 ,sec4 #djc4 ,f$]al cause ( action to *all5ge ,/ate regulation ( int]/ate comm]ce4 ,sec4 #djd4 ,agricultural product def9$4 ,title ,v--,e/abli%+ ,m&atory ,m9imums = ,illegal ,re5try ,sec4 #eja4 ,%ort title4 ,sec4 #ejb4 ,increas$ p5alties = re5try ( remov$ ali5s4 ,title ,,vi--,s>ah's ,law ,sec4 #fja4 ,%ort title4 ,sec4 #fjb4 ,m&atory det5tion ( c]ta9 ali5s *>g$ ) a crime result+ 9 dea? or s]i\s bodily injury4 ,sec4 #fjc4 ,sav+s provision4 ,title ,,vii--,he>tbeat ,protection ,sec4 #gja4 ,%ort title4 ,sec4 #gjb4 ,abortions prohibit$ )\t a *eck = fetal he>tbeat1 or if a fetal he>tbeat is detectable4 ,title ,,viii--,sanctity ( ,life ,sec4 #hja4 ,%ort title4 ,sec4 #hjb4 ,f9d+s & decl>ation4 ,sec4 #hjc4 ,limitation on jurisdiction4 ,sec4 #hjd4 ,limitation on jurisdiction4 ,sec4 #hje4 ,effective date4 ,sec4 #hjf4 ,sev]ability4 ,title ,,ix--,tax ,free ,heal? ,insurance ,sec4 #ija4 ,%ort title4 ,sec4 #ijb4 ,d$uction = premiums = heal? insurance4 ,title ,x--,am]ican ,future ,heal?c>e ,sec4 #ajja4 ,%ort title4 ,sec4 #ajjb4 ,re=m ( ,heal? ,sav+s ,acc\nts4 ,sec4 #ajjc4 ,,hsa ,rollov] to ,m$ic>e ,advantage ,,msa4 ,sec4 #ajjd4 ,treatm5t ( direct prim>y c>e s]vice arrangem5t fees z m$ical exp5se4 ,sec4 #ajje4 ,all[+ c]ta9 individuals ) alt]native heal? cov]age to *oose to opt out ( ! ,m$ic>e "p ,a b5efit4 ,title ,,xi ,subtitle ,a--,*oices 9 ,education ,act ,sec4 #aaja4 ,%ort title4 ,sec4 #aajb4 ,repeal ( ,elem5t>y & ,second>y ,education ,act & limitation on secret>ial au?ority4 ,sec4 #aajc4 ,block grants to /ates4 ,sec4 #aajd4 ,application4 ,sec4 #aaje4 ,education v\*] program requirem5ts4 ,sec4 #aajf4 ,def9itions4 ,subtitle ,b--,no ,hungry ,kids ,act ,sec4 #aaba4 ,%ort title4 ,sec4 #aabb4 ,repeal ( rule4 ,sec4 #aabc4 ,limits on c]ta9 nutritional requirem5ts4 ,title ,,xii--,religi\s ,work] ,visa ,reciprocity ,sec4 #abja4 ,%ort title4 ,sec4 #abjb4 ,requir+ reciprocal immigration treatm5t4 ,title ,,xiii--,t]m9ation ( ,,eb-#e program ,sec4 #acja4 ,t]m9ation ( ,,eb-#e program4 ,title ,,xiv--,expatriate ,t]rori/ ,sec4 #adja4 ,%ort title4 ,sec4 #adjb4 ,loss ( nationality due to support ( t]rorism4 ,sec4 #adjc4 ,revocation or d5ial ( passports & passport c>ds to individuals :o are memb]s ( =eign t]rori/ organizations4 ,title ,,xv--,sil5c]s ,help ,u ,save ,he>+ ,sec4 #aeja4 ,%ort title4 ,sec4 #aejb4 ,equal treatm5t ( sil5c]s & fire>ms4 ,sec4 #aejc4 ,treatm5t ( c]ta9 sil5c]s4 ,sec4 #aejd4 ,preemption ( c]ta9 ,/ate laws 9 relation to fire>m sil5c]s4 ,sec4 #aeje4 ,sil5c]s & muffl]s n to be f$]ally regulat$4 ,title ,,xvi--,protect ,am]ican ,,ipr ,sec4 #afja4 ,%ort title4 ,sec4 #afjb4 ,/udy & report on violations ( ,unit$ ,/ates intellectual prop]ty rights 9 ,*9a or by ,*9ese p]sons4 ,sec4 #afjc4 ,imposition ( duties on m]*&ise f ,*9a & di/ribution ( proce$s ( su* duties to hold]s ( c]ta9 ,unit$ ,/ates intellectual prop]ty rights4 ,sec4 #afjd4 ,comp5sation = losses borne by hold]s ( ,unit$ ,/ates intellectual prop]ty rights4 ,title ,,xvii--,sunset ,act ,sec4 #agja4 ,%ort title4 ,sec4 #agjb4 ,congressional review ( ag5cy rulemak+4 ,title ,,xviii--,illegal ,d$uction ,elim9ation ,sec4 #ahja4 ,%ort title4 ,sec4 #ahjb4 ,cl>ification t wages paid to unau?oriz$ ali5s may n be d$uct$ f gross income4 ,sec4 #ahjc4 ,modification ( ,e-,v]ify ,program4 ,title ,,xix--,engli% ,language ,unity ,sec4 #aija4 ,%ort title4 ,sec4 #aijb4 ,f9d+s4 ,sec4 #aijc4 ,engli% z (ficial language ( ! ,unit$ ,/ates4 ,sec4 #aijd4 ,g5]al rules ( con/ruction = ,engli% language texts ( ! laws ( ! ,unit$ ,/ates4 ,sec4 #aije4 ,implem5t+ regulations4 ,sec4 #aijf4 ,effective date4 ,title ,,xx--,davis-,bacon ,repeal ,sec4 #bjja4 ,%ort title4 ,sec4 #bjjb4 ,repeal ( ,davis-,bacon wage requirem5ts4 ,sec4 #bjjc4 ,effective date & limitation4 ,title ,,xxi--,c5sus ,accuracy ,sec4 #baja4 ,%ort title4 ,sec4 #bajb4 ,citiz5%ip or lawful pres5ce /atus on c5sus que/ionnaires4 ,title ,,xxii--,tru? 9 ,employm5t ,sec4 #bbja4 ,%ort title4 ,sec4 #bbjb4 ,f9d+s & purpose4 ,sec4 #bbjc4 ,protection ( employ] rights4 ,title ,,xxiii--,e-bond+ = ,immigration ,integrity ,sec4 #bcja4 ,%ort title4 ,sec4 #bcjb4 ,requirem5t ( bond4 ,sec4 #bcjc4 ,visa ov]/ay rate categories4 ,sec4 #bcjd4 ,e-bond ,en=cem5t ,fund4 ,sec4 #bcje4 ,report4 ,sec4 #bcjf4 ,def9itions4 ,title ,,xxiv--,re/or+ ,maximum ,mobility to ,our ,nation's ,vet]ans ,sec4 #bdja4 ,%ort title4 ,sec4 #bdjb4 ,:eel*airs = vet]ans ) s]vice-connect$ disabilities4 ,title ,,xxv--,end ,sanctu>ies & ,help ,our ,am]ican ,homeless & ,vet]ans ,sec4 #beja4 ,%ort title4 ,sec4 #bejb4 ,f9d+s4 ,sec4 #bejc4 ,treatm5t ( sanctu>y jurisdictions4 ,sec4 #bejd4 ,private "r ( action4 ,title ,,xxvi--,social ,security ,integrity ,act ( #bjbj ,sec4 #bfja4 ,%ort title4 ,sec4 #bfjb4 ,f9d+s4 ,sec4 #bfjc4 ,implem5tation ( ,,oig recomm5dations4 ,title ,,xxvii--,,hj ,res #dg ,title ,,xxviii--,,hj ,res #di ,title ,,xxix--,protect+ ,access to ,c>e ,sec4 #bija4 ,%ort title4 ,sec4 #bijb4 ,enc\rag+ spe$y resolution ( claims4 ,sec4 #bijc4 ,comp5sat+ pati5t injury4 ,sec4 #bijd4 ,maximiz+ pati5t recov]y4 ,sec4 #bije4 ,au?orization ( paym5t ( future damages to claimants 9 heal? c>e lawsuits4 ,sec4 #bijf4 ,product liability = heal? c>e provid]s4 ,sec4 #bijg4 ,def9itions4 ,sec4 #bijh4 ,effect on o!r laws4 ,sec4 #biji4 ,rules ( con/ruction4 ,sec4 #biaj4 ,effective date4 ,sec4 #biaa4 ,limitation on exp]t witness te/imony4 ,sec4 #biab4 ,communications foll[+ unanticipat$ outcome4 ,sec4 #biac4 ,exp]t witness qualifications4 ,sec4 #biad4 ,affidavit ( m]it4 ,sec4 #biae4 ,notice ( int5t to comm5ce lawsuit4 ,title ,,xxx--,consolidation ( ,f$]al welf>e programs ,sec4 #cjja4 ,s5se ( congress4 ,division ,b--,fair ,tax ,act ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,sec4 #b4 ,congressional f9d+s4 ,title ,i--,repeal ( ! ,income ,tax1 ,payroll ,taxes1 & ,e/ate & ,gift ,taxes ,sec4 #aja4 ,income taxes repeal$4 ,sec4 #ajb4 ,payroll taxes repeal$4 ,sec4 #ajc4 ,e/ate & gift taxes repeal$4 ,sec4 #ajd4 ,con=m+ am5dm5ts2 effective date4 ,title ,,ii--,sales ,tax ,enact$ ,sec4 #bja4 ,sales tax4 ,sec4 #bjb4 ,con=m+ & te*nical am5dm5ts4 ,title ,,iii--,o!r ,matt]s ,sec4 #cja4 ,phase-out ( adm9i/ration ( repeal$ ,f$]al taxes4 ,sec4 #cjb4 ,adm9i/ration ( o!r ,f$]al taxes4 ,sec4 #cjc4 ,sales tax inclusive ,social ,security b5efits indexation4 ,title ,,iv--,sunset ( ,sales ,tax if ,sixte5? ,am5dm5t n ,repeal$ ,sec4 #dja4 ,elim9ation ( sales tax if ,sixte5? ,am5dm5t n repeal$4 ,division ,c--,con/itutional ,am5dm5ts ,title ,i--,repeal ( #af? ,am5dm5t ,sec4 ,i ,repeal ( #af? ,am5dm5t4 ,title ,,ii--,apportionm5t ( ,repres5tatives ,sec4 ,,ii ,apportionm5t ( ,repres5tatives4 ,a ,i ,bir?right ,citiz5%ip #aja4 ,%ort title ,?is title may be cit$ z ! ,bir?right ,citiz5%ip ,act ( #bjbj4 #ajb4 ,citiz5%ip at bir? = c]ta9 p]sons born 9 ! ,unit$ ,/ates 7a7 ,9 g5]al ,section #cja ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #adja7 is am5d$-- 7#a7 by ins]t+ 7a7 ,9 g5]al4-- be=e ,! foll[+2 7#b7 by r$esignat+ subsections 7a7 ?r\gh 7h7 z p>agraphs 7#a7 ?r\gh 7#h71 respectively2 & 7#c7 by add+ at ! end ! foll[+3 7b7 ,def9ition ,ackn[l$g+ ! "r ( bir?right citiz5%ip e/abli%$ by section #a ( ! #ad? am5dm5t to ! ,con/itution1 a p]son born 9 ! ,unit$ ,/ates %all be consid]$ #8subject to ! jurisdiction' ( ! ,unit$ ,/ates = purposes ( subsection 7a77#a7 if ! p]son is born 9 ! ,unit$ ,/ates ( p>5ts1 "o ( :om is-- 7#a7 a citiz5 or national ( ! ,unit$ ,/ates2 7#b7 an ali5 lawfully admitt$ = p]man5t resid5ce 9 ! ,unit$ ,/ates ^: resid5ce is 9 ! ,unit$ ,/ates2 or 7#c7 an ali5 p]=m+ active s]vice 9 ! arm$ =ces 7z def9$ 9 section #aja ( title #aj1 ,unit$ ,/ates ,code74 4 7b7 ,applicability ,! am5dm5t made by subsection 7a77#c7 %all n be con/ru$ to affect ! citiz5%ip or nationality /atus ( any p]son born be=e ! date ( ! enactm5t ( ?is ,act4 ,,ii ,obama,care ,repeal #bja4 ,%ort title ,?is title may be cit$ z ! ,obama,care ,repeal ,act4 #bjb4 ,repeal ( ! ,pati5t ,protection & ,af=dable ,c>e ,act & ! ,heal? ,c>e & ,education ,reconciliation ,act ( #bjaj 7a7 ,pati5t ,protection & ,af=dable ,c>e ,act ,effective z ( ! enactm5t ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7,public ,law #aaa-adh71 su* ,act is repeal$1 & ! provisions ( law am5d$ or repeal$ by su* ,act are re/or$ or reviv$ z if su* ,act _h n be5 enact$4 7b7 ,heal? ,c>e & ,education ,reconciliation ,act ( #bjaj ,effective z ( ! enactm5t ( ! ,heal? ,c>e & ,education ,reconciliation ,act ( #bjaj 7,public ,law #aaa-aeb71 su* ,act is repeal$1 & ! provisions ( law am5d$ or repeal$ by su* ,act are re/or$ or reviv$ z if su* ,act _h n be5 enact$4 ,,iii ,b>r+ ,,ppaca ,supreme ,c\rt cases f citation #cja4 ,b>r+ ,,ppaca ,supreme ,c\rt cases f citation ,"u ,article #c1 ,section #b1 :i* all[s ,congress to provide exceptions & regulations = ,supreme ,c\rt consid]ation ( cases & controv]sies1 ! foll[+ cases are b>r$ f citation = ! purpose ( prec$5ce 9 all future cases aft] enactm5t3 ,nat'l ,f$'n ( ,indep4 ,bus4 v4 ,sebelius1 #acb ,s4 ,ct4 #beff1 #begc1 #ahc ,l4 ,ed4 #b;d #dej 7#bjab7 & ,k+ v4 ,burwell1 #ace ,s4 ,ct4 #bdhj1 #bdhe1 #aib ,l4 ,ed4 #b;d #dhc 7#bjae7 & ,burwell v4 ,hobby ,lobby ,/ores ,inc41 #acd ,s4 ,ct4 #bgea1 #bghb1 #ahi ,l4 ,ed4 #b;d #fge 7#bjad74 ,,iv ,protect ,int]/ate ,comm]ce #dja4 ,%ort title ,?is title may be cit$ z ! ,protect ,int]/ate ,comm]ce ,act ( #bjbj4 #djb4 ,prohibition aga9/ int]f]5ce by ,/ate & local gov]nm5ts ) production or manufacture ( items 9 o!r ,/ates ,consi/5t ) article ,i1 section #h1 clause #c ( ! ,con/itution ( ! ,unit$ ,/ates1 ! gov]nm5t ( a ,/ate or locality !re9 %all n impose a /&>d or condition on ! production or manufacture ( any agricultural product sold or (f]$ = sale 9 int]/ate comm]ce if-- 7#a7 su* production or manufacture occurs 9 ano!r ,/ate2 & 7#b7 ! /&>d or condition is 9 addition to ! /&>ds & conditions applicable to su* production or manufacture pursuant to-- 7,a7 ,f$]al law2 & 7,b7 ! laws ( ! ,/ate & locality 9 :i* su* production or manufacture occurs4 #djc4 ,f$]al cause ( action to *all5ge ,/ate regulation ( int]/ate comm]ce 7a7 ,private "r ( action ,a p]son1 includ+1 b n limit$ to1 a produc]1 transport]1 di/ribut]1 consum]1 labor]1 trade association1 ! ,f$]al ,gov]nm5t1 a ,/ate gov]nm5t1 or a unit ( local gov]nm5t1 :i* is affect$ by a regulation ( a ,/ate or unit ( local gov]nm5t :i* regulates any aspect ( an agricultural product1 includ+ any aspect ( ! me?od ( production1 :i* is sold 9 int]/ate comm]ce1 or any means or in/rum5tality ?r\gh :i* su* an agricultural product is sold 9 int]/ate comm]ce1 may br+ an action 9 ! appropriate c\rt to invalidate su* a regulation & seek damages = economic loss result+ f su* regulation4 7b7 ,prelim9>y injunction ,^u a motion ( ! pla9tiff describ$ 9 subsection 7a71 ! c\rt %all issue a prelim9>y injunction to preclude ! ,/ate or unit ( local gov]nm5t f en=c+ ! regulation at issue until su* "t z ! c\rt ent]s a f9al judgm5t 9 ! case1 unless ! ,/ate or unit ( local gov]nm5t proves by cle> & conv9c+ evid5ce t-- 7#a7 ! ,/ate or unit ( local gov]nm5t is likely to prevail on ! m]its at trial2 & 7#b7 ! injunction w\ld cause irrep>able h>m to ! ,/ate or unit ( local gov]nm5t4 7c7 ,/atute ( limitations ,no action %all be ma9ta9$ "u ?is section unless x is comm5c$ )9 #aj ye>s aft] ! cause ( action arose4 #djd4 ,agricultural product def9$ ,9 ?is title1 ! t]m agricultural product has ! mean+ giv5 su* t]m 9 section #bjg ( ! ,agricultural ,m>ket+ ,act ( #aidf 7#g ,u4,s4,c4 #afbf74 ,v ,e/abli%+ ,m&atory ,m9imums = ,illegal ,re5try #eja4 ,%ort title ,?is title may be cit$ z ,s>ah's ,law or z ! ,e/abli%+ ,m&atory ,m9imums = ,illegal ,re5try ,act ( #bjbj4 #ejb4 ,increas$ p5alties = re5try ( remov$ ali5s ,section #bgf ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbf7 is am5d$-- 7#a7 9 subsection 7a71 9 ! matt] foll[+ p>agraph 7#b7 by /rik+ f9$ "u title #ah1 ,unit$ ,/ates ,code1 or imprison$ n m ?an #b ye>s1 or bo? & ins]t+ imprison$ n less ?an #e ye>s & n m ?an #f ye>s2 & 7#b7 9 subsection 7b7-- 7,a7 9 p>agraph 7#a71 by /rik+ f9$ "u title #ah1 ,unit$ ,/ates ,code1 imprison$ n m ?an #aj ye>s1 or bo? & ins]t+ imprison$ n less ?an #e & n m ?an #aj ye>s1 & may1 9 addition1 be f9$ "u title #ah1 ,unit$ ,/ates ,code2 7,b7 9 p>agraph 7#b71 by /rik+ f9$ "u su* title1 imprison$ n m ?an #bj ye>s1 or bo? & ins]t+ imprison$ n less ?an #e & n m ?an #bj ye>s & may1 9 addition1 be f9$ "u su* title2 & 7,c7 9 p>agraph 7#d71 by /rik+ f9$ "u title #ah1 ,unit$ ,/ates ,code1 imprison$ = n m ?an #aj ye>s1 or bo? & ins]t+ imprison$ = n less ?an #e & n m ?an #aj ye>s & may1 9 addition1 be f9$ "u su* title4 ,,vi ,s>ah's ,law #fja4 ,%ort title ,?is title may be cit$ z ,s>ah's ,law4 #fjb4 ,m&atory det5tion ( c]ta9 ali5s *>g$ ) a crime result+ 9 dea? or s]i\s bodily injury ,section #bcf7;c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbf7;c77 is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9 subp>agraphs 7,a7 & 7,b71 by /rik+ ! comma at ! end ( ea* subp>agraph & ins]t+ a semicolon2 7,b7 9 subp>agraph 7,c7-- 7i7 by /rik+ s5t5ce & ins]t+ s5t5c$2 & 7ii7 by /rik+ 1 or & ins]t+ a semicolon2 7,c7 9 subp>agraph 7,d71 by /rik+ ! comma at ! end & ins]t+ 2 or2 & 7,d7 by ins]t+ aft] subp>agraph 7,d7 ! foll[+3 7,e7 7i7 7,i7 0 n inspect$ & admitt$ into ! ,unit$ ,/ates2 7,,ii7 held a nonimmigrant visa 7or o!r docum5tation au?oriz+ admission into ! ,unit$ ,/ates z a nonimmigrant7 t has be5 revok$ "u section #bba7;i72 or 7,,iii7 is describ$ 9 section #bcg7;a77#a77;,c77i72 & 7ii7 has be5 *>g$ by a prosecut+ au?ority 9 ! ,unit$ ,/ates ) any crime t result$ 9 ! dea? or s]i\s bodily injury 7z def9$ 9 section #acfe7;h77#c7 ( title #ah1 ,unit$ ,/ates ,code7 ( ano!r p]son1 2 & 7#b7 by add+ at ! end ! foll[+3 7#c7 ,notification requirem5t ,^u enc\nt]+ or ga9+ k ( an ali5 describ$ 9 p>agraph 7#a71 ! ,assi/ant ,secret>y ( ,homel& ,security = ,immigration & ,cu/oms ,en=cem5t %all make reasonable ef=ts-- 7,a7 to obta9 in=mation f law en=cem5t ag5cies & f o!r available s\rces reg>d+ ! id5tity ( any victims ( ! crimes = :i* su* ali5 0 *>g$ or convict$2 & 7,b7 to provide ! victim or1 if ! victim is deceas$1 a p>5t1 gu>dian1 sp\se1 or close/ liv+ relative ( su* victim1 ) in=mation1 on a timely & ongo+ basis1 includ+-- 7i7 ! ali5's full "n1 aliases1 date ( bir?1 & c\ntry ( nationality2 7ii7 ! ali5's immigration /atus & crim9al hi/ory2 7iii7 ! ali5's cu/ody /atus & any *anges relat$ to ! ali5's cu/ody2 & 7iv7 a description ( any ef=ts by ! ,unit$ ,/ates ,gov]nm5t to remove ! ali5 f ! ,unit$ ,/ates4 4 #fjc4 ,sav+s provision ,no?+ 9 ?is title1 or ! am5dm5ts made by ?is title1 may be con/ru$ to limit ! rights ( crime victims "u any o!r provision ( law1 includ+ section #cgga ( title #ah1 ,unit$ ,/ates ,code4 ,,vii ,he>tbeat ,protection #gja4 ,%ort title ,?is title may be cit$ z ! ,he>tbeat ,protection ,act ( #bjbj4 #gjb4 ,abortions prohibit$ )\t a *eck = fetal he>tbeat1 or if a fetal he>tbeat is detectable 7a7 ,abortions prohibit$ )\t a *eck = fetal he>tbeat1 or if a fetal he>tbeat is detectable ,*apt] #gd ( title #ah1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 ! *apt] head+1 by /rik+ ,p>tial-,bir?2 7#b7 by ins]t+ aft] section #aeca ! foll[+3 #aecb4 ,abortions prohibit$ )\t a *eck = fetal he>tbeat1 or if a fetal he>tbeat is detectable 7a7 ,(f5se ,any physician :o kn[+ly p]=ms an abortion & !reby kills a human fetus-- 7#a7 )\t det]m9+1 accord+ to /&>d m$ical practice1 :e!r ! fetus has a detectable he>tbeat2 7#b7 )\t in=m+ ! "m ( ! results ( t det]m9ation2 or 7#c7 aft] det]m9+1 accord+ to /&>d m$ical practice1 t ! fetus has a detectable he>tbeat1 %all be f9$ "u ?is title or imprison$ n m ?an #e ye>s1 or bo?4 ,?is subsection does n apply to an abortion t is necess>y to save ! life ( a "m ^: life is endang]$ by a physical disord]1 physical illness1 or physical injury1 includ+ a life-endang]+ physical condition caus$ by or aris+ f ! pregnancy itself1 b n includ+ psy*ological or emotional conditions4 7b7 ,def5dant may seek he>+ ,a def5dant indict$ = an (f5se "u ?is section may seek a he>+ be=e ! ,/ate ,m$ical ,bo>d on :e!r ! physician's conduct 0 necess>y to save ! life ( ! "m ^: life 0 endang]$ by a physical disord]1 physical illness1 or physical injury1 includ+ a life-endang]+ physical condition caus$ by or aris+ f ! pregnancy itself1 b n includ+ psy*ological or emotional conditions4 ,! f9d+s on t issue are admissible on t issue at ! trial ( ! def5dant4 ,^u a motion ( ! def5dant1 ! c\rt %all delay ! beg9n+ ( ! trial = n m ?an #cj days to p]mit su* a he>+ to take place4 7c7 ,no liability = ! "m on :om abortion is p]=m$ ,a "m ^u :om an abortion is p]=m$ may n be prosecut$ "u ?is section1 = a conspiracy to violate ?is section1 or = an (f5se "u section #b1 #c1 or #d ( ?is title bas$ on a violation ( ?is section4 7d7 ,requirem5t = data ret5tion ,! physician %all include 9 ! m$ical file ( ! "m docum5tation ( ! det]m9ation1 accord+ to /&>d m$ical practice1 ( :e!r ! fetus has a detectable he>tbeat1 ! results ( t det]m9ation1 notification ( ! "m ( ^? results1 & any in=mation ent]$ into evid5ce 9 any proce$+s "u subsection 7b74 ,p>agraph 7j77#b7 ( section #afd4ecj ( title #de1 ,code ( ,f$]al ,regulations1 %all apply to su* docum5tation4 7e7 ,sev]ability ,if any provision ( ?is section or ! application ( su* provision to any p]son or circum/ance is held to be invalid1 ! rema9d] ( ?is section & ! application ( ! provisions ( ! rema9d] to any p]son or circum/ance %all n be affect$ !reby4 2 & 7#c7 9 ! table ( sections1 by ins]t+ aft] ! item p]ta9+ to section #ahda ! foll[+3 #aecb4 ,abortions prohibit$ )\t a *eck = fetal he>tbeat1 or if a fetal he>tbeat is detectable4 4 7b7 ,cl]ical am5dm5t ,! table ( *apt]s = "p ,i ( title #ah1 ,unit$ ,/ates ,code1 is am5d$1 9 ! item relat+ to *apt] #gd1 to read z foll[s3 #gd4;,abortions#aeca 4 ,,viii ,sanctity ( ,life #hja4 ,%ort title ,?is title may be cit$ z ! ,sanctity ( ,life ,act ( #bjbj4 #hjb4 ,f9d+s & decl>ation 7a7 ,f9d+s ,congress f9ds t uncontrov]t$ sci5tific evid5ce has always %[n t actual human life exi/s f ! mom5t ( conception4 7b7 ,decl>ation ,^u ! basis ( ^! f9d+s1 & 9 ! ex]cise ( ! p[]s ( ! ,congress1 ! ,congress h]eby decl>es t human life %all be deem$ to exi/ f f]tilization1 )\t reg>d to race1 sex1 age1 heal?1 defect1 or condition ( dep5d5cy & p]son %all include all human life z def9$ h]e94 ,congress fur!r recognizes t ea* ,/ate has a compell+ int]e/ 9 protect+ ! lives ( ^? )9 ! ,/ate's jurisdiction :om ! ,/ate rationally reg>ds z human be+s4 #hjc4 ,limitation on jurisdiction 7a7 ,*apt] #ha ( title #bh1 ,unit$ ,/ates ,code1 is am5d$ by add+ ! foll[+ new section & r5umb]+ any appropriate section accord+ly3 #abfa4 ,appellate jurisdiction2 limitations ,not)/&+ ! provisions ( sections #abec1 #abed1 & #abeg ( ?is *apt]1 ! ,supreme ,c\rt %all n h jurisdiction to review1 by appeal1 writ ( c]tior>i1 or o!rwise1 any case aris+ out ( any /atute1 ord9ance1 rule1 regulation1 practice1 or any "p !re(1 or aris+ out ( any act int]pret+1 apply+1 en=c+1 or effect+ any /atute1 ord9ance1 rule1 regulation1 or practice1 on ! gr\nds t su* /atute1 ord9ance1 rule1 regulation1 practice1 act1 or "p !re( 7#a7 protects ! rights ( human p]sons betwe5 conception & bir?1 or 7#b7 prohibits1 limits1 or regulates 7a7 ! p]=mance ( abortions or 7b7 ! provision ( public exp5se ( funds1 facilities1 p]sonnel1 or o!r assi/ance = ! p]=mance ( abortions4 4 7b7 ,! section analysis ( *apt] #ha ( title #bh is am5d$ by add+ ! foll[+ new item3 #abfa4 ,appellate jurisdiction2 limitations4 4 #hjd4 ,limitation on jurisdiction 7a7 ,*apt] #he ( title #bh1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end !re( ! foll[+ new section & r5umb]+ any appropriate section accord+ly3 #acgj4 ,limitations on jurisdiction ,not)/&+ any o!r provision ( law1 ! di/rict c\rts %all n h jurisdiction ( any case or "q :i* ! ,supreme ,c\rt does n h jurisdiction to review "u section #abfa ( ?is title4 4 7b7 ,! section analysis at ! beg9n+ ( *apt] #he ( title #bh is am5d$ by add+ at ! end !re( ! foll[+ new item3 #acgj4 ,limitations on jurisdiction4 4 #hje4 ,effective date ,! provisions ( ?is title %all take effect imm$iately ^u enactm5t4 #hjf4 ,sev]ability ,if any provision ( ?is title or ! application !re( to any p]son or circum/ance is judicially det]m9$ to be invalid1 ! validity ( ! rema9d] ( ! ,act & ! application ( su* provision to o!r p]sons & circum/ances %all n be affect$ by su* det]m9ation4 ,,ix ,tax ,free ,heal? ,insurance #ija4 ,%ort title ,?is title may be cit$ z ! ,tax ,free ,heal? ,insurance ,act ( #bjbj4 #ijb4 ,d$uction = premiums = heal? insurance 7a7 ,9 g5]al ,"p ,,vii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ section #bbd z section #bbe & by ins]t+ aft] section #bbc ! foll[+ new section3 #bbd4 ,d$uction = premiums = heal? insurance ,9 ! case ( an individual1 !re %all be all[$ z a d$uction to ! taxpay] = ! taxable ye> am\nts paid by ! taxpay] = insurance :i* con/itutes m$ical c>e 7z def9$ 9 section #bac7;d77 = ! taxpay] & ! taxpay]'s sp\se & dep5d5ts4 ,no am\nt %all be tak5 into acc\nt "u ! prec$+ s5t5ce if a d$uction or cr$it is all[$ = su* am\nt "u ?is *apt] or to any o!r taxpay]4 4 7b7 ,d$uction all[$ :e!r or n individual itemizes o!r d$uctions ,subsection 7a7 ( section #fb ( su* ,code is am5d$ by ins]t+ be=e ! la/ s5t5ce at ! end ! foll[+ new p>agraph3 7#bb7 ,d$uction = premiums = heal? insurance ,! d$uction all[$ by section #bbd4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = "p ,,vii ( sub*apt] ,b ( *apt] #a ( su* ,code is am5d$ by /rik+ ! item relat+ to section #bbd & add+ at ! end ! foll[+ new items3 ,sec4 #bbd4 ,d$uction = premiums = heal? insurance4 ,sec4 #bbe4 ,cross ref]5ce4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 ,x ,am]ican ,future ,heal?c>e #ajja4 ,%ort title ,?is title may be cit$ z ! ,am]ican ,future ,heal?c>e ,act ( #bjbj4 #ajjb4 ,re=m ( ,heal? ,sav+s ,acc\nts 7a7 ,repeal ( high d$uctible heal? plan requirem5t ,section #bbc7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7a7 ,d$uction all[$ ,9 ! case ( an individual1 !re %all be all[$ z a d$uction = a taxable ye> an am\nt equal to ! aggregate am\nt paid 9 ca% dur+ su* taxable ye> by or on behalf ( su* individual to a heal? sav+s acc\nt ( su* individual4 4 7b7 ,increase 9 d$uctible ,,hsa contribution limitations ,section #bbc7;b77#a7 ( su* ,code is am5d$ by /rik+ ! sum ( ! mon?ly & all t foll[s ?r\gh eligible individual & ins]t+ #aj1jjj 7#bj1jjj 9 ! case ( a jo9t return74 7c7 ,m$ic>e eligible individuals eligible ,to contribute to ,,hsa ,section #bbc7;b7 ( su* ,code is am5d$ by /rik+ p>agraph 7#g74 7d7 ,pur*ase ( heal? insurance ,section #bbc7;d77#b7 ( su* ,code is am5d$-- 7#a7 by /rik+ subp>agraphs 7,b7 & 7,c71 & 7#b7 by /rik+ ,qualifi$ m$ical exp5ses4-- & all t foll[s ?r\gh ,! t]m & ins]t+ ,qualifi$ m$ical exp5ses4--,! t]m4 7e7 ,co/-(-,liv+ adju/m5t = cat*up contributions ,section #bbc7;f77#a7 ( su* ,code 7z r$esignat$ by subsection 7g77#c77 is am5d$ by /rik+ ,ea* doll> am\nt 9 subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ ,9 ! case ( a taxable ye> beg9n+ aft] ,decemb] #ca1 #bjai1 ea* doll> am\nt 9 p>agraphs 7#a7 & 7#b7 ( subsection 7b74 7f7 ,co/-(-,liv+ adju/m5t index$ to ,,cpi m$ical c>e compon5t ,section #bbc7;f7 7z s r$esignat$7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,,cpi m$ical c>e compon5t 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a71 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> %all be det]m9$ by sub/itut+ ,,cpi m$ical c>e compon5t = ,,cpi4 7,b7 ,,cpi m$ical c>e compon5t ,= purposes ( subp>agraph 7,a71 ! t]m ,,cpi m$ical c>e compon5t means ! m$ical c>e compon5t = ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,dep>tm5t ( ,labor4 4 7g7 ,con=m+ am5dm5ts 7#a7 ,section #bbc7;b7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#b71 7#e71 & 7#h7 & by r$esignat+ p>agraphs 7#c71 7#d71 & 7#f7 z p>agraphs 7#b71 7#c71 & 7#d71 respectively4 7#b7 ,section #bbc7;b77#c7 ( su* ,code 7z r$esignat$ by p>agraph 7#a77 is am5d$ by /rik+ ! la/ s5t5ce4 7#c7 ,section #bbc ( su* ,code is am5d$ by /rik+ subsection 7c7 & r$esignat+ subsections 7d7 ?r\gh 7h7 z subsections 7c7 ?r\gh 7g71 respectively4 7#d7 ,section #bbc7;c77#a77;,a7 ( su* ,code 7z r$esignat$ by p>agraph 7#c77 is am5d$-- 7,a7 by /rik+ subsection 7f77#e7 & ins]t+ subsection 7e77#e72 & 7,b7 9 clause 7ii7 by /rik+ ! sum (-- & all t foll[s & ins]t+ ! doll> am\nt 9 effect "u subsection 7b77#a744 7#e7 ,section #bbc7;f77#a7 7z r$esignat$ by p>agraph 7#c77 is am5d$ by /rik+ cal5d> ye> #bjjc & ins]t+ cal5d> ye> #bjad4 7#f7 ,section #bf7;b77#b77,u7 ( su* ,code is am5d$ by /rik+ section #bbc7;f77#d7 & ins]t+ section #bbc7;e77#d74 7#g7 ,sections #ce7;g77#c71 #bbj7;f77#e77;,a71 #hdh7;e77#a77v71 #digc7;a77#e71 & #fjea7;a77#ab7 ( su* ,code are ea* am5d$ by /rik+ section #bbc7;d7 ea* place x appe>s & ins]t+ section #bbc7;c74 7#h7 ,section #ajf7;d77#a7 ( su* ,code is am5d$-- 7,a7 by /rik+ :o is an eligible individual 7z def9$ 9 section #bbc7;c77#a772 & 7,b7 by /rik+ section #bbc7;d7 & ins]t+ section #bbc7;c74 7#i7 ,section #djh7;d77#i7 ( su* ,code is am5d$-- 7,a7 9 subp>agraph 7,a7 by /rik+ :o is an eligible individual 7z def9$ 9 section #bbc7;c77 &2 & 7,b7 9 subp>agraph 7,c7 by /rik+ comput$ on ! basis ( ! type ( cov]age "u ! high d$uctible heal? plan cov]+ ! individual at ! "t ( ! qualifi$ ,,hsa fund+ di/ribution4 7#aj7 ,section #hgg;,a7g77#f7 ( su* ,code is am5d$ by /rik+ #bbc7;f77#d7 & ins]t+ #bbc7;e77#d74 7#aa7 ,section #digc7;g7 ( su* ,code is am5d$-- 7,a7 by /rik+ section #bbc7;d7 & ins]t+ section #bbc7;c72 7,b7 9 p>agraph 7#b71 by /rik+ section #bbc7;f77#b7 & ins]t+ section #bbc7;e77#b72 & 7,c7 by /rik+ section #bbc7;f77#c7 & ins]t+ section #bbc7;e77#c74 7#ab7 ,section #dige ( su* ,code is am5d$-- 7,a7 9 subsection 7c77#f7-- 7i7 by /rik+ section #bbc7;d7 & ins]t+ section #bbc7;c72 & 7ii7 by /rik+ section #bbc7;e77#b7 & ins]t+ section #bbc7;d77#b72 & 7,b7 9 subsection 7e77#a77;,e71 by /rik+ section #bbc7;d7 & ins]t+ section #bbc7;c74 7#ac7 ,section #ffic7;a77#b77;,c7 ( su* ,code is am5d$ by /rik+ section #bbc7;h7 & ins]t+ section #bbc7;g74 7h7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 #ajjc4 ,,hsa ,rollov] to ,m$ic>e ,advantage ,,msa 7a7 ,9 g5]al ,section #ach7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or at ! end ( subp>agraph 7,a71 by add+ or at ! end ( subp>agraph 7,c71 & by add+ at ! end ! foll[+ new subp>agraph3 7,c7 an ,,hsa rollov] contribution describ$ 9 subsection 7d77#e71 4 7b7 ,,hsa rollov] contribution ,section #ach7;c7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,rollov] contribution ,an am\nt is describ$ 9 ?is p>agraph z a rollov] contribution if x meets ! requirem5t ( subp>agraphs 7,a7 & 7,b74 7,a7 ,9 g5]al ,! requirem5ts ( ?is subp>agraph are met 9 ! case ( an am\nt paid or di/ribut$ f a heal? sav+s to ! acc\nt b5efici>y to ! ext5t ! am\nt is receiv$ is paid into a ,m$ic>e ,advantage ,,msa ( su* b5efici>y n lat] ?an ! #fj? day aft] ! day on :i* ! b5efici>y receives ! paym5t or di/ribution4 7,b7 ,limitation ,?is p>agraph %all n apply to any am\nt describ$ 9 subp>agraph 7,a7 receiv$ by an individual f a heal? sav+s acc\nt if1 at any "t dur+ ! #a-ye> p]iod end+ on ! day ( su* receipt1 su* individual receiv$ any o!r am\nt describ$ 9 subp>agraph 7,a7 f a heal? sav+s acc\nt :i* 0 n includible 9 ! individual's gross income because ( ! application ( section #bbc7;e77#e77;,a74 4 7c7 ,con=m+ am5dm5t ,section #bbc7;e77#e77;,a7 ( su* ,code1 z am5d$ by section #ajjb1 is am5d$ by ins]t+ or ,m$ic>e ,advantage ,,msa aft] into a heal? sav+s acc\nt4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 #ajjd4 ,treatm5t ( direct prim>y c>e s]vice arrangem5t fees z m$ical exp5se 7a7 ,9 g5]al ,section #bbc7;c77#b77;,c7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by ! prec$+ provisions ( ?is title1 is am5d$ by /rik+ or at ! end ( clause 7iii71 by /rik+ ! p]iod at ! end ( clause 7iv7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new clause3 7v7 any direct prim>y c>e s]vice arrangem5t4 4 7b7 ,direct prim>y c>e s]vice arrangem5t ,section #bbc7;c7 ( su* ,code1 z am5d$ by ! prec$+ provisions ( ?is title1 is am5d$ by r$esignat+ p>agraph 7#d7 z p>agraph 7#e7 & by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ,direct prim>y c>e s]vice arrangem5t ,= purposes ( ?is p>agraph-- 7,a7 ,9 g5]al ,! t]m direct prim>y c>e s]vice arrangem5t means1 ) respect to any individual1 an arrangem5t "u :i* su* individual is provid$ m$ical c>e 7z def9$ 9 section #bac7;d77 consi/+ solely ( prim>y c>e s]vices 7z def9$ 9 section #ahcc7x77#b77;,b7 ( ! ,social ,security ,act7 provid$ by prim>y c>e practition]s 7z def9$ 9 section #ahcc7x77#b77;,a7 ( ! ,social ,security ,act1 det]m9$ )\t reg>d to clause 7ii7 !re(71 if ! sole comp5sation = su* c>e is a fix$ p]iodic fee4 7,b7 ,limitation ,) respect to any individual = any mon?1 su* t]m %all n include any arrangem5t if ! aggregate fees = all direct prim>y c>e s]vice arrangem5ts 7det]m9$ )\t reg>d to ?is subclause7 ) respect to su* individual = su* mon? exce$ #aej 7twice su* doll> am\nt 9 ! case ( an individual ) any direct prim>y c>e s]vice arrangem5t 7z s det]m9$7 t cov]s m ?an "o individual74 7,c7 ,c]ta9 s]vices specifically exclud$ f treatm5t z prim>y c>e s]vices ,= purposes ( ?is p>agraph1 ! t]m prim>y c>e s]vices %all n include-- 7i7 proc$ures t require ! use ( g5]al ane/hesia1 7ii7 prescription drugs 7o!r ?an vacc9es71 & 7iii7 laboratory s]vices n typically adm9i/]$ 9 an ambulatory prim>y c>e sett+4 ,! ,secret>y1 aft] consultation ) ! ,secret>y ( ,heal? & ,human ,s]vices1 %all issue regulations or o!r guidance reg>d+ ! application ( ?is subp>agraph4 4 7c7 ,inflation adju/m5t ,section #bbc7;g77#a7 ( su* ,code is am5d$-- 7#a7 by /rik+ & 7c77#b77;,a7 & ins]t+ 1 7c77#b77;,a71 & 7c77#d77;,b71 & 7#b7 9 subp>agraph 7,b71 by /rik+ clause 7ii7 & ins]t+ clauses 7ii7 & 7iii7 9 clause 7i71 by /rik+ & at ! end ( clause 7i71 by /rik+ ! p]iod at ! end ( clause 7ii7 & ins]t+ 1 &1 & by ins]t+ aft] clause 7ii7 ! foll[+ new clause3 7iii7 9 ! case ( ! doll> am\nt 9 subsection 7c77#d77;,b7 = taxable ye>s beg9n+ 9 cal5d> ye>s aft] #bjai1 cal5d> ye> #bjah4 4 7d7 ,report+ ( direct prim>y c>e s]vice arrangem5t fees on ,w-#b ,section #fjea7;a7 ( su* ,code is am5d$ by /rik+ & at ! end ( p>agraph 7#af71 by /rik+ ! p]iod at ! end ( p>agraph 7#ag7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#ag7 ! foll[+ new p>agraph3 7#ah7 9 ! case ( a direct prim>y c>e s]vice arrangem5t 7z def9$ 9 section #bbc7;c77#d77 :i* is provid$ 9 connection ) employm5t1 ! aggregate fees = su* arrangem5t = su* employee4 4 7e7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjah1 9 taxable ye>s end+ aft] su* date4 #ajje4 ,all[+ c]ta9 individuals ) alt]native heal? cov]age to *oose to opt out ( ! ,m$ic>e "p ,a b5efit 7a7 ,9 g5]al ,any individual describ$ 9 subsection 7c7 :o is o!rwise entitl$ to b5efits "u "p ,a ( title ,,xviii ( ! ,social ,security ,act may elect 79 su* =m & mann] z may be specifi$ by ! ,commission] ( ,social ,security1 9 consultation ) ! ,secret>y ( ,heal? & ,human ,s]vices7 to opt out ( su* entitlem5t4 ,not)/&+ any o!r provision ( law1 9 ! case ( an individual :o makes su* an election1 su* individual-- 7#a7 may 79 su* =m & mann] z may be specifi$ by ! ,commission]1 9 consultation ) ! ,secret>y7 subsequ5tly *oose to end su* election & opt back into su* entitlem5t 79 accordance ) a process det]m9$ by ! ,commission]1 9 consultation ) ! ,secret>y7 )\t1 subject to subsection 7b71 be+ subject to any p5alty2 7#b7 %all n be requir$ to opt out ( b5efits "u title ,,ii ( su* ,act z a condition = mak+ su* election2 & 7#c7 %all n be requir$ to repay any am\nt paid "u su* "p ,a = items & s]vices furni%$ prior to mak+ su* election4 7b7 ,notification ( t]m9ation ( qualify+ alt]native heal? cov]age requir$ 7#a7 ,notification ,9 ! case ( an individual :o makes an election "u subsection 7a7 & ^: enrollm5t 9 qualify+ alt]native heal? cov]age is subsequ5tly t]m9at$1 su* individual %all notify ! ,secret>y ( ,heal? & ,human ,s]vices ( su* t]m9ation n lat] ?an #fj days aft] ! date ( su* t]m9ation4 7#b7 ,late enrollm5t p5alty ,if an individual requir$ to notify ! ,secret>y "u p>agraph 7#a7 fails to provide su* notification )9 ! p]iod specifi$ "u su* p>agraph & subsequ5tly *ooses to end ! election made by su* individual "u subsection 7a7 & opt back into b5efits "u "p ,a ( title ,,xviii ( ! ,social ,security ,act1 su* individual %all be subject to a late enrollm5t p5alty 7z det]m9$ by ! ,secret>y7 9 a mann] & am\nt simil> to an individual enroll$ "u su* "p ,a pursuant to section #ahah ( su* ,act 7#db ,u4,s4,c4 #acie;i-#b74 7c7 ,individual describ$ 7#a7 ,9 g5]al ,= purposes ( ?is section1 an individual describ$ 9 ?is subsection is an individual :o demon/rates 79 accordance ) a process det]m9$ by ! ,commission]1 9 consultation ) ! ,secret>y7 t ! individual is enroll$ "u qualify+ alt]native heal? cov]age4 7#b7 ,qualify+ alt]native heal? cov]age ,= purposes ( ?is section1 ! t]m qualify+ alt]native heal? cov]age includes a gr\p heal? plan or heal? insurance cov]age (f]$ 9 ! gr\p or individual m>ket 7z su* t]ms are def9$ 9 section #bgia ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#ia71 or o!r heal? cov]age specifi$ by ! ,commission]1 9 consultation ) ! ,secret>y1 t provides at lea/ b5efits comp>able to b5efits provid$ "u "p ,a ( title ,,xviii ( ! ,social ,security ,act4 ,,xi ,a ,*oices 9 ,education ,act #aaja4 ,%ort title ,?is subtitle may be cit$ z ! ,*oices 9 ,education ,act ( #bjai4 #aajb4 ,repeal ( ,elem5t>y & ,second>y ,education ,act & limitation on secret>ial au?ority 7a7 ,repeal ,! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #fcja et seq47 is repeal$4 7b7 ,limitation on secret>ial au?ority ,! au?ority ( ! ,secret>y "u ?is title is limit$ to evaluat+ ,/ate applications "u section #aajd & mak+ paym5ts to ,/ates "u section #aajc4 ,! ,secret>y %all n impose any fur!r requirem5ts on ,/ates ) respect to elem5t>y & second>y education beyond ! requirem5ts ( ?is title4 #aajc4 ,block grants to /ates 7a7 ,grants to /ates ,f am\nts appropriat$ to c>ry out ?is title = a fiscal ye>1 ! ,secret>y %all aw>d grants 7f allotm5ts made "u subsection 7b77 to qualifi$ ,/ates to enable su* ,/ates to c>ry out an education v\*] program "u section #aaje4 7b7 ,allotm5t ,f am\nts describ$ 9 subsection 7a7 = a fiscal ye>1 ! ,secret>y %all allot to ea* qualifi$ ,/ate = t fiscal ye> an am\nt t be>s ! same ratio to ^? am\nts z ! numb] ( eligible *ildr5 9 ! qualifi$ ,/ate 7z det]m9$ by ! ,secret>y on ! basis ( ! mo/ rec5t satisfactory data7 be>s to ! numb] ( all eligible *ildr5 9 all ,/ates 9 su* s*ool ye>4 7c7 ,reallotm5t ,if a ,/ate does n receive funds "u subsection 7b7 = a fiscal ye>1 ! ,secret>y %all allot ! rema9d] ( su* funds to ea* qualifi$ ,/ate 9 an am\nt t be>s ! same ratio to su* rema9d] = su* ye> z ! am\nt receiv$ "u subsection 7b7 by su* qualifi$ ,/ate be>s to ! am\nt receiv$ "u su* subsection = su* ye> by all qualifi$ ,/ates4 7d7 ,deficit r$uction ,any am\nts rema9+ aft] allotm5ts are made "u subsection 7c7 = a fiscal ye> %all n be available = any purpose o!r ?an deficit r$uction4 #aajd4 ,application 7a7 ,application ,to be eligible to receive a grant "u ?is title1 a ,/ate %all submit an application to ! ,secret>y t includes assurances t ! ,/ate w-- 7#a7 comply ) ! requirem5ts ( section #aaje2 & 7#b7 make x lawful = p>5ts ( an eligible *ild to elect-- 7,a7 to enroll _! *ild 9 any public or private elem5t>y or second>y s*ool 9 ! ,/ate2 or 7,b7 to home-s*ool _! *ild4 7b7 ,approval ,n lat] ?an #cj days aft] receiv+ an application f a ,/ate t meets ! requirem5ts ( subsection 7a71 ! ,secret>y %all approve su* application4 #aaje4 ,education v\*] program requirem5ts 7a7 ,education v\*] program 7#a7 ,9 g5]al ,! ,/ate %all di/ribute funds receiv$ "u ?is title among ! local educational ag5cies 9 ! ,/ate bas$ on ! numb] ( eligible *ildr5 enroll$ 9 ! public s*ools op]at$ by ea* local educational ag5cy & ! numb] ( eligible *ildr5 )9 ea* local educational ag5cy's geographical area ^: p>5ts elect to s5d _! *ild to a private s*ool or to home-s*ool _! *ild4 7#b7 ,s5se ( ,congress ,x is ! s5se ( ,congress t ,/ates %\ld di/ribute non-,f$]al funds = elem5t>y & second>y education 9 a mann] t promotes competition & *oices 9 education4 7b7 ,id5tification ( eligible *ildr52 allocation & di/ribution ( funds 7#a7 ,id5tification ( eligible *ildr5 7,a7 ,,lea ,id5tification ,on an annual basis1 on a date to be det]m9$ by ! ,secret>y1 ea* local educational ag5cy %all in=m ! ,/ate educational ag5cy (-- 7i7 ! numb] ( eligible *ildr5 enroll$ 9 public s*ools s]v$ by ! local educational ag5cy2 & 7ii7 ! numb] ( eligible *ildr5 )9 ea* local educational ag5cy's geographical area ^: p>5ts elect-- 7,i7 to s5d _! *ild to a private s*ool2 or 7,,ii7 to home-s*ool _! *ild4 7,b7 ,/ate id5tification ,on an annual basis1 on a date to be det]m9$ by ! ,secret>y1 ea* ,/ate educational ag5cy %all in=m ! ,secret>y ( ! total numb] ( *ildr5 id5tifi$ by all local educational ag5cies 9 ! ,/ate "u subp>agraph 7,a74 7#b7 ,am\nt ( paym5t 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 ! am\nt ( paym5t = ea* eligible *ild 9 a ,/ate %all be equal to-- 7i7 ! total am\nt allott$ to ! ,/ate "u ?is title2 divid$ by 7ii7 ! total numb] ( eligible *ildr5 9 ! ,/ate id5tifi$ "u p>agraph 7#a74 7,b7 ,limitations 7i7 ,9 ! case ( a paym5t made to ! p>5t ( an eligible *ild :o elects to att5d a private s*ool1 ! am\nt ( ! paym5t describ$ 9 subp>agraph 7,a7 = ea* eligible *ild %all n exce$ ! co/ = tuition1 fees1 & transportation = ! eligible *ild to att5d ! private s*ool4 7ii7 ,9 ! case ( a paym5t made to a p>5t ( an eligible *ild :o elects to home-s*ool su* *ild1 ! am\nt ( ! paym5t describ$ 9 subp>agraph 7,a7 = ea* eligible *ild %all n exce$ ! co/ ( home-s*ool+ ! *ild4 7#c7 ,allocation to local educational ag5cies ,bas$ on ! id5tification ( eligible *ildr5 9 p>agraph 7#a71 ! ,/ate educational ag5cy %all provide to a local educational ag5cy an am\nt equal to ! product (-- 7,a7 ! am\nt available = ea* eligible *ild 9 ! ,/ate1 z det]m9$ 9 p>agraph 7#b72 multipli$ by 7,b7 ! numb] ( eligible *ildr5 id5tifi$ by ! local educational ag5cy "u p>agraph 7#a77;,a74 7#d7 ,di/ribution to s*ools ,f am\nts allocat$ "u p>agraph 7#c71 ea* local educational ag5cy t receives funds "u su* p>agraph %all di/ribute a portion ( su* funds to ! public s*ools s]v$ by ! local educational ag5cy1 :i* am\nt %all-- 7,a7 be bas$ on ! numb] ( eligible *ildr5 enroll$ 9 su* s*ools & includ$ 9 ! c\nt submitt$ "u p>agraph 7#a77;,a72 & 7,b7 be di/ribut$ 9 a mann] t w\ld1 9 ! abs5ce ( su* ,f$]al funds1 supplem5t ! funds made available f non-,f$]al res\rces = ! education ( eligible *ildr51 & n to supplant su* funds4 7#e7 ,di/ribution to p>5ts 7,a7 ,9 g5]al ,f ! am\nts allocat$ "u p>agraph 7#c71 ea* local educational ag5cy t receives funds "u su* p>agraph %all di/ribute a portion ( su* funds1 9 an am\nt equal to ! am\nt describ$ 9 p>agraph 7#b71 to ! p>5ts ( ea* eligible *ild )9 ! local educational ag5cy's geographical area :o elect to s5d _! *ild to a private s*ool or to home-s*ool _! *ild 7z ! case may be7 & ^: *ild is includ$ 9 ! c\nt ( su* eligible *ildr5 "u p>agraph 7#a77;,a71 :i* am\nt %all be di/ribut$ 9 a mann] s z to ensure t su* paym5ts w be us$ = appropriate educational exp5ses4 7,b7 ,res]vation ,a local educational ag5cy describ$ 9 ?is p>agraph may res]ve n m ?an #a p]c5t ( ! funds available = di/ribution "u subp>agraph 7,a7 to pay adm9i/rative co/s associat$ ) c>ry+ out ! activities describ$ 9 su* subp>agraph4 7c7 ,rule ( con/ruction ,paym5ts to p>5ts "u subsection 7b77#e7 %all be consid]$ assi/ance to ! eligible *ild & %all n be consid]$ assi/ance to ! s*ool t enrolls ! eligible *ild4 ,! am\nt ( any paym5t "u ?is section %all n be treat$ z income ( ! *ild or 8 or h] p>5ts = purposes ( ,f$]al tax laws or = det]m9+ eligibility = any o!r ,f$]al program4 #aajf4 ,def9itions ,9 ?is title3 7#a7 ,eligible *ild ,! t]m eligible *ild means a *ild ag$ #e to #ag1 inclusive4 7#b7 ,p>5t ,! t]m p>5t includes a legal gu>dian or o!r p]son /&+ 9 loco p>5tis 7su* z a gr&p>5t or /epp>5t ) :om ! *ild lives1 or a p]son :o is legally responsible = ! *ild's welf>e74 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,education4 7#d7 ,/ate ,! t]m ,/ate means ea* ( ! #ej ,/ates & ! ,di/rict ( ,columbia4 7#e7 ,qualifi$ /ate ,! t]m qualifi$ ,/ate means a ,/ate t has an application approv$ by ! ,secret>y "u section #aajd4 ,b ,no ,hungry ,kids ,act #aaba4 ,%ort title ,?is subtitle may be cit$ z ! ,no ,hungry ,kids ,act4 #aabb4 ,repeal ( rule ,! rule prescrib$ by ! ,food & ,nutrition ,s]vice ( ! ,dep>tm5t ( ,agriculture relat+ to nutrition /&>ds 9 ! national s*ool lun* & s*ool breakfa/ programs publi%$ on ,janu>y #bf1 #bjab 7#gg ,f$4 ,reg4 #djhh et seq471 & revis+ p>ts #baj & #bbj ( title #g1 ,code ( ,f$]al ,regulations1 %all h no =ce or effect4 #aabc4 ,limits on c]ta9 nutritional requirem5ts ,section #i7;a77#a77;,a77i7 ( ! ,ri*>d ,b4 ,russell ,national ,s*ool ,lun* ,act 7#db ,u4,s4,c4 #ageh7;a77#a77;,a77i77 is am5d$ by ins]t+ be=e ! semicolon ! foll[+3 1 to e/abli% a calorie maximum = individual s*ool lun*es1 or to prohibit a *ild f eat+ a lun* provid$ by ! *ild's p>5t or legal gu>dian4 ,,xii ,religi\s ,work] ,visa ,reciprocity #abja4 ,%ort title ,?is title may be cit$ z ! ,religi\s ,work] ,visa ,reciprocity ,act ( #bjbj4 #abjb4 ,requir+ reciprocal immigration treatm5t ,section #bjd7;a77#a77;,g7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,g77 is am5d$ by add+ at ! end ! foll[+3 7iii7 ,beg9n+ on ,octob] #a1 #bjag1 no petition may be approv$ = classification ( an ali5 z a special immigrant "u section #aja7;a77#bg77;,c7 if ! ,secret>y ( ,homel& ,security has det]m9$ t ! c\ntry ( ! ali5's nationality-- 7,i7 is id5tifi$ z a ,c\ntry ( ,p>ticul> ,conc]n or a c\ntry :]e religi\s fre$om is ( significant int]e/ 9 ! #bjah ,int]national ,religi\s ,fre$om ,report2 or 7,,ii7 does n ext5d reciprocal immigration treatm5t to nationals ( ! ,unit$ ,/ates :o are seek+ resid5t /atus 9 ord] to "w 9 a religi\s vocation or occupation4 4 ,,xiii ,t]m9ation ( ,,eb-#e program #acja4 ,t]m9ation ( ,,eb-#e program 7a7 ,repeal ( provisions ,effective on ! date ( ! enactm5t ( ?is ,act1 ! foll[+ provisions are repeal$3 7#a7 ,section #bjc7;b77#e7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaec7;b77#e774 7#b7 ,section #bjd7;a77#a77;,h7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaed7;a77#a77;,h774 7#c7 ,section #baf;,a ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aahf;b74 7#d7 ,section #faj ( ! ,dep>tm5ts ( ,comm]ce1 ,ju/ice1 & ,/ate1 ! ,judici>y1 & ,relat$ ,ag5cies ,appropriations ,act1 #aiic 7#h ,u4,s4,c4 #aaec note74 7b7 ,applicability ,beg9n+ on ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ,homel& ,security-- 7#a7 %all cease to accept petitions & applications "u any au?ority repeal$ "u subsection 7a72 & 7#b7 %all dismiss all p5d+ petitions & applications describ$ 9 p>agraph 7#a74 ,,xiv ,expatriate ,t]rori/ #adja4 ,%ort title ,?is title may be cit$ z ! ,expatriate ,t]rori/ ,act4 #adjb4 ,loss ( nationality due to support ( t]rorism ,section #cdi7;a7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #adha7;a77 is am5d$ to read z foll[s3 7a7 ,9 g5]al ,a p]son :o is a national ( ! ,unit$ ,/ates :e!r by bir? or naturalization1 %all lose 8 or h] nationality by volunt>ily p]=m+ any ( ! foll[+ acts ) ! int5tion ( rel9qui%+ ,unit$ ,/ates nationality3 7#a7 ,obta9+ naturalization 9 a =eign /ate ^u 8 or h] own application or ^u an application fil$ by a duly au?oriz$ ag5t1 aft] hav+ atta9$ #ah ye>s ( age4 7#b7 ,tak+ an oa? or mak+ an affirmation or o!r =mal decl>ation ( allegiance to a =eign /ate1 a political subdivision !re(1 or a =eign t]rori/ organization designat$ "u section #bai1 aft] hav+ atta9$ #ah ye>s ( age4 7#c7 ,ent]+1 or s]v+ 91 ! arm$ =ces ( a =eign /ate or a =eign t]rori/ organization designat$ "u section #bai if-- 7,a7 su* arm$ =ces are engag$ 9 ho/ilities aga9/ ! ,unit$ ,/ates2 or 7,b7 su* p]sons s]ve z a commission$ or noncommission$ (fic]4 7#d7 ,becom+ a memb] (1 or provid+ tra9+ or mat]ial assi/ance to1 any =eign t]rori/ organization designat$ "u section #bai4 7#e7 ,accept+1 s]v+ 91 or p]=m+ ! duties ( any (fice1 po/1 or employm5t "u ! gov]nm5t ( a =eign /ate1 a political subdivision !re(1 or a =eign t]rori/ organization designat$ "u section #bai if-- 7,a7 ! p]son kn[+ly has or acquires ! nationality ( su* =eign /ate2 or 7,b7 an oa?1 affirmation1 or decl>ation ( allegiance to ! =eign /ate1 political subdivision1 or designat$ =eign t]rori/ organization is requir$ = su* (fice1 po/1 or employm5t4 7#f7 ,mak+ a =mal r5unciation ( ,unit$ ,/ates nationality be=e a diplomatic or consul> (fic] ( ! ,unit$ ,/ates 9 a =eign /ate1 9 su* =m z may be prescrib$ by ! ,secret>y ( ,/ate4 7#g7 ,mak+ 9 ! ,unit$ ,/ates a =mal writt5 r5unciation ( nationality 9 su* =m z may be prescrib$ by1 & be=e su* (fic] z may be designat$ by1 ! ,attorney ,g5]al1 :5ev] ! ,unit$ ,/ates %all be 9 a /ate ( w> & ! ,attorney ,g5]al %all approve su* r5unciation z n contr>y to ! int]e/s ( national def5se4 7#h7 7,a7 ,committ+ any act ( treason aga9/1 or attempt+ by =ce to ov]?r[1 or be>+ arms aga9/1 ! ,unit$ ,/ates2 7,b7 violat+ or conspir+ to violate any ( ! provisions ( section #bchc ( title #ah1 ,unit$ ,/ates ,code2 7,c7 willfully p]=m+ any act 9 violation ( section #bche ( title #ah1 ,unit$ ,/ates ,code2 or 7,d7 violat+ section #bchd ( su* title by engag+ 9 a conspiracy to ov]?r[1 put d[n1 or to de/roy by =ce ! ,gov]nm5t ( ! ,unit$ ,/ates1 or to levy w> aga9/ !m1 if & :5 su* p]son is convict$ !re( by a c\rt m>tial or by a c\rt ( compet5t jurisdiction4 4 #adjc4 ,revocation or d5ial ( passports & passport c>ds to individuals :o are memb]s ( =eign t]rori/ organizations ,! ,act entitl$ ,an ,act to regulate ! issue & validity ( passports1 & = o!r purposes1 approv$ ,july #c1 #aibf 7#bb ,u4,s4,c4 #baa;a et seq471 :i* is commonly kn[n z ! ,passport ,act ( #aibf1 is am5d$ by add+ at ! end ! foll[+3 #d4 ,au?ority to d5y or revoke passport & passport c>d 7a7 ,ineligibility 7#a7 ,issuance ,! ,secret>y ( ,/ate %all n issue a passport or passport c>d to any individual :om ! ,secret>y has det]m9$ is a memb]1 or is attempt+ to become a memb]1 ( an organization ! ,secret>y has designat$ z a =eign t]rori/ organization pursuant to section #bai ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aahi74 7#b7 ,revocation ,! ,secret>y ( ,/ate %all revoke a passport or passport c>d previ\sly issu$ to any individual describ$ 9 p>agraph 7#a74 7b7 ,"r ( review ,any p]son :o1 9 accordance ) ?is section1 is d5i$ issuance ( a passport or passport c>d by ! ,secret>y ( ,/ate1 or ^: passport or passport c>d is revok$ or o!rwise re/rict$ by ! ,secret>y ( ,/ate1 may reque/ a due process he>+ n lat] ?an #fj days aft] receiv+ su* notice ( ! nonissuance1 revocation1 or re/riction4 4 ,,xv ,sil5c]s ,help ,u ,save ,he>+ #aeja4 ,%ort title ,?is title may be cit$ z ! ,sil5c]s ,help ,u ,save ,he>+ ,act or ! ,,%u% ,act4 #aejb4 ,equal treatm5t ( sil5c]s & fire>ms 7a7 ,9 g5]al ,section #ehde7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ 7#g7 any sil5c] & all t foll[s ?r\gh 2 & 7#h7 & ins]t+ 2 & 7#g74 7b7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,transf]s ,9 ! case ( ! tax impos$ by section #ehaa ( su* ,code1 ! am5dm5t made by ?is section %all apply ) respect to transf]s aft] ,octob] #bb1 #bjae4 #aejc4 ,treatm5t ( c]ta9 sil5c]s ,section #ehda ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7f7 ,fire>m sil5c]s ,a p]son acquir+ or possess+ a fire>m sil5c] 9 accordance ) ,*apt] #dd ( title #ah1 ,unit$ ,/ates ,code1 %all be treat$ z meet+ any regi/ration & lic5s+ requirem5ts ( ! ,national ,fire>ms ,act 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ?is subsection7 ) respect to su* sil5c]4 4 #aejd4 ,preemption ( c]ta9 ,/ate laws 9 relation to fire>m sil5c]s ,section #ibg ( title #ah1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+3 ,not)/&+ ! prec$+ s5t5ce1 a law ( a ,/ate or a political subdivision ( a ,/ate t1 z a condition ( lawfully mak+1 transf]r+1 us+1 possess+1 or transport+ a fire>m sil5c] 9 or affect+ int]/ate or =eign comm]ce1 imposes a tax on any su* conduct1 or a m>k+1 recordkeep+ or regi/ration requirem5t ) respect to ! fire>m sil5c]1 %all h no =ce or effect44 #aeje4 ,sil5c]s & muffl]s n to be ,f$]ally regulat$ 7a7 ,def9itions ,section #iba7;a7 ( title #ah1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 p>agraph 7#c71 by /rik+ 7,c7 any fire>m muffl] or fire>m sil5c]2 or 7,d7 & ins]t+ or 7,c72 & 7#b7 by /rik+ p>agraph 7#bd74 7b7 ,p5alties ,section #ibd ( su* title is am5d$-- 7#a7 9 subsection 7c77#a7-- 7,a7 9 p>agraph 7#a77;,b77ii7 by /rik+ 1 or is equipp$ ) a fire>m sil5c] or fire>m muffl]2 & 7,b7 9 p>agraph 7#a77;,c71 by /rik+ or is equipp$ ) a fire>m sil5c] or fire>m muffl]12 & 7#b7 9 subsection 7o71 by /rik+ or is equipp$ ) a fire>m sil5c] or muffl]14 7c7 ,c>ry+ ( conceal$ fire>ms by qualifi$ law en=cem5t (fic]s ,section #ibf;,b7e77#c7 ( su* title is am5d$-- 7#a7 9 subp>agraph 7,a71 by add+ & at ! end2 7#b7 by /rik+ subp>agraph 7,b72 & 7#c7 by r$esignat+ subp>agraph 7,c7 z subp>agraph 7,b74 7d7 ,c>ry+ ( conceal$ fire>ms by qualifi$ retir$ law en=cem5t (fic]s ,section #ibf;,c7e77#a77;,c7 ( su* title is am5d$-- 7#a7 9 clause 7i71 by add+ & at ! end2 & 7#b7 by /rik+ clause 7ii74 ,,xvi ,protect ,am]ican ,,ipr #afja4 ,%ort title ,?is title may be cit$ z ! ,protect ,am]ican ,,ipr ,act4 #afjb4 ,/udy & report on violations ( ,unit$ ,/ates intellectual prop]ty rights 9 ,*9a or by ,*9ese p]sons 7a7 ,/udy ,! ,unit$ ,/ates ,trade ,repres5tative1 9 consultation ) ! ,unit$ ,/ates ,int]national ,trade ,commission1 %all conduct an annual /udy to det]m9e ! e/imat$ annual loss ( rev5ue to hold]s ( ,unit$ ,/ates intellectual prop]ty rights z a result ( direct or indirect violations ( su* intellectual prop]ty rights 9 ! ,p's ,republic ( ,*9a or by any ,*9ese p]son1 includ+ gov]nm5tal entities ( ,*9a1 9 ! prec$+ cal5d> ye>4 7b7 ,report ,n lat] ?an #abj days aft] ! date ( ! enactm5t ( ?is ,act1 & annually !reaft]1 ! ,unit$ ,/ates ,trade ,repres5tative %all submit to ,congress a report t conta9s ! results ( ! /udy conduct$ pursuant to subsection 7a74 #afjc4 ,imposition ( duties on m]*&ise f ,*9a & di/ribution ( proce$s ( su* duties to hold]s ( c]ta9 ,unit$ ,/ates intellectual prop]ty rights ,not)/&+ any o!r provision ( law1 ! ,presid5t1 act+ ?r\gh ! ,unit$ ,/ates ,trade ,repres5tative1 %all impose duties on m]*&ise orig9at+ f ,*9a 9 an am\nt equival5t to-- 7#a7 ! e/imat$ total loss ( rev5ue to hold]s ( ,unit$ ,/ates intellectual prop]ty rights z a result ( violations ( su* intellectual prop]ty rights 9 ,*9a dur+ ! previ\s cal5d> ye>1 z det]m9$ by ! /udy conduct$ pursuant to section #afjb7;a71 r$uc$ by 7#b7 ! total am\nt ( any t>iffs collect$1 pursuant to section #cja ( ! ,trade ,act ( #aigd 7#ai ,u4,s4,c4 #bdaa7 or any o!r provision ( law au?oriz+ ! ,presid5t to act to safegu>d intellectual prop]ty rights1 ) respect to su* violations 9 su* previ\s cal5d> ye>4 #afjd4 ,comp5sation = losses borne by hold]s ( ,unit$ ,/ates intellectual prop]ty rights 7a7 ,e/abli%m5t ( tru/ fund ,!re is e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates a tru/ fund1 to be kn[n z ! ,am]ican ,,ipr ,tru/ ,fund 79 ?is section ref]r$ to z ! ,tru/ ,fund71 consi/+ ( su* am\nts z may be deposit$ to ! ,tru/ ,fund pursuant to subsection 7b7 to be us$1 9 accordance ) subsection 7c71 = ! purpose ( comp5sat+ ! injury to hold]s ( ,unit$ ,/ates intellectual prop]ty rights result+ f violations ( su* intellectual prop]ty rights 9 ,*9a or by any ,*9ese p]son1 includ+ gov]nm5tal entities ( ,*9a4 7b7 ,fund+ ,! ,commission] ( ,u4,s4 ,cu/oms & ,bord] ,patrol %all deposit into ! ,tru/ ,fund any am\nts collect$ f duties impos$ pursuant to section #afjc1 :i* %all rema9 available until exp5d$ = ! purpose describ$ 9 subsection 7a74 7c7 ,di/ribution ( ,funds 7#a7 ,9 g5]al ,f am\nts 9 ! ,tru/ ,fund1 ! ,commission] ( ,u4,s4 ,cu/oms & ,bord] ,patrol %all make paym5ts annually to ea* p]son ! ,commission] det]m9es1 ) respect to ! prec$+ cal5d> ye>-- 7,a7 0-- 7i7 if an individual1 a citiz5 or legal p]man5t resid5t ( ! ,unit$ ,/ates2 or 7ii7 if an entity1 organiz$ "u ! laws ( ! ,unit$ ,/ates or any subdivision ( ! ,unit$ ,/ates2 7,b7 held ! rights to intellectual prop]ty "u ! laws ( ! ,unit$ ,/ates2 & 7,c7 c e/abli% quantifiable losses result+ f ! violation1 directly or indirectly1 ( su* rights 9 ,*9a or by any ,*9ese p]son1 includ+ gov]nm5tal entities ( ,*9a1 dur+ su* ye>4 7#b7 ,maximum paym5t ,! ,commission] may n make a paym5t "u ?is subsection to any p]son = any ye> 9 an am\nt t is great] ?an ! am\nt ( ! loss describ$ 9 p>agraph 7#a77;,c7 e/abli%$ ) respect to su* p]son 9 su* ye>4 7d7 ,consultation ,! ,commission] %all consult ) ! ,unit$ ,/ates ,trade ,repres5tative & ! ,secret>y ( ,comm]ce 9 issu+ su* regulations z may be necess>y to c>ry out ?is title4 ,,xvii ,sunset ,act #agja4 ,%ort title ,?is title may be cit$ z ! ,sunset ,act ( #bjbj4 #agjb4 ,congressional review ( ag5cy rulemak+ ,*apt] #h ( title #e1 ,unit$ ,/ates ,code1 is am5d$ to read z foll[s3 #h ,congressional ,review ( ,ag5cy ,rulemak+ #hja4 ,congressional review4 #hjb4 ,congressional approval proc$ure = rules4 #hjc4 ,def9itions4 #hjd4 ,judicial review4 #hje4 ,exemption = monet>y policy4 #hjf4 ,review ( rules curr5tly 9 effect4 #hjg4 ,sunset = rules4 #hja4 ,congressional review 7a7 7#a7 7,a7 ,beg9n+ on ! date t is #c mon?s aft] ! date ( enactm5t ( ?is section & e #c mon?s !reaft]1 ea* ag5cy %all submit to ea* ,h\se ( ! ,congress & to ! ,comptroll] ,g5]al a report includ+ ea* rule made by t ag5cy dur+ t #c-mon? p]iod1 conta9+-- 7i7 a copy ( ea* su* rule2 7ii7 a concise g5]al /atem5t relat+ to ! rule2 7iii7 a li/ ( any o!r relat$ regulatory actions int5d$ to implem5t ! same /atutory provision or regulatory objective z well z ! individual & aggregate economic effects ( ^? actions2 & 7iv7 ! propos$ effective date ( ! rule4 7,b7 ,no rule may take effect be=e ! submission ( a report "u subp>agraph 7,a7 t includes t rule4 7,c7 ,on ! date ( ! submission ( ! report "u subp>agraph 7,a71 ! ,f$]al ag5cy promulgat+ ea* rule includ$ 9 ! report %all submit to ! ,comptroll] ,g5]al & make available to ea* ,h\se ( ,congress-- 7i7 a complete copy ( ! co/-b5efit analysis ( ! rule1 if any2 7ii7 ! ag5cy's actions pursuant to title #e ( ! ,unit$ ,/ates ,code1 sections #fjc1 #fjd1 #fje1 #fjg1 & #fji2 7iii7 ! ag5cy's actions pursuant to title #b ( ! ,unit$ ,/ates ,code1 sections #aecb1 #aecc1 #aecd1 & #aece2 & 7iv7 any o!r relevant in=mation or requirem5ts "u any o!r ,act & any relevant ,executive ord]s4 7,d7 ,^u receipt ( a report submitt$ "u subp>agraph 7,a71 ea* ,h\se %all provide copies ( ! report to ! *airman & rank+ memb] ( ea* /&+ committee ) jurisdiction "u ! rules ( ! ,h\se ( ,repres5tatives or ! ,s5ate to report a bill to am5d ! provision ( law "u :i* ea* rule includ$ 9 ! report is issu$4 7#b7 7,a7 ,! ,comptroll] ,g5]al %all provide a report on ea* rule to ! committees ( jurisdiction by ! end ( #ae cal5d> days aft] ! submission or publication date z provid$ 9 section #hjb7;b77#b74 ,! report ( ! ,comptroll] ,g5]al %all include an assessm5t ( ! ag5cy's compliance ) proc$ural /eps requir$ by p>agraph 7#a77;,c74 7,b7 ,f$]al ag5cies %all coop]ate ) ! ,comptroll] ,g5]al by provid+ in=mation relevant to ! ,comptroll] ,g5]al's report "u subp>agraph 7,a74 7#c7 ,a rule includ$ 9 a report submitt$ "u p>agraph 7#a7 %all take effect ^u enactm5t ( a jo9t resolution ( approval describ$ 9 section #hjb or z provid$ = 9 ! rule foll[+ enactm5t ( a jo9t resolution ( approval describ$ 9 section #hjb1 :i*ev] is lat]4 7#d7 ,if a jo9t resolution ( approval relat+ to a rule is n enact$ )9 ! p]iod provid$ 9 subsection 7b77#b71 !n a jo9t resolution ( approval relat+ to ! same rule may n be consid]$ "u ?is *apt] 9 ! same ,congress by ei!r ! ,h\se ( ,repres5tatives or ! ,s5ate4 7b7 7#a7 ,a rule %all n take effect unless ! ,congress enacts a jo9t resolution ( approval describ$ "u section #hjb4 7#b7 ,if a jo9t resolution describ$ 9 subsection 7a7 is n enact$ into law by ! end ( #gj session days or legislative days1 z applicable1 beg9n+ on ! date on :i* ! report ref]r$ to 9 section #hja7;a77#a77;,a7 is receiv$ by ,congress 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 !n ea* rule describ$ 9 t resolution %all be deem$ n to be approv$ & su* rule %all n take effect4 7#c7 ,su* a rule may n be reissu$ 9 sub/antially ! same =m1 & a new rule t is sub/antially ! same z su* a rule may n be issu$1 unless ! reissu$ or new rule is specifically au?oriz$ by a law enact$ aft] ! date describ$ 9 ?is subsection4 7c7 7#a7 ,not)/&+ any o!r provision ( ?is section 7except subject to p>agraph 7#c771 a rule may take effect = "o #ij-;cal5d>-day p]iod if ! ,presid5t makes a det]m9ation "u p>agraph 7#b7 & submits writt5 notice ( su* det]m9ation to ! ,congress4 7#b7 ,p>agraph 7#a7 applies to a det]m9ation made by ! ,presid5t by ,executive ord] t ! rule %\ld take effect because su* rule is-- 7,a7 necess>y because ( an imm95t ?reat to heal? or safety or o!r em]g5cy2 7,b7 necess>y = ! en=cem5t ( crim9al laws2 7,c7 necess>y = national security2 or 7,d7 issu$ pursuant to any /atute implem5t+ an int]national trade agreem5t4 7#c7 ,an ex]cise by ! ,presid5t ( ! au?ority "u ?is subsection %all h no effect on ! proc$ures "u section #hjb4 7d7 7#a7 ,9 addition to ! opportunity = review o!rwise provid$ "u ?is *apt]1 9 ! case ( any rule includ$ 9 a report submitt$ 9 accordance ) subsection 7a77#a77;,a7 dur+ ! p]iod beg9n+ on ! date occurr+-- 7,a7 9 ! case ( ! ,s5ate1 #fj session days1 or 7,b7 9 ! case ( ! ,h\se ( ,repres5tatives1 #fj legislative days1 be=e ! date ! ,congress is s*$ul$ to adj\rn a session ( ,congress ?r\gh ! date on :i* ! same or succe$+ ,congress fir/ conv5es its next session1 section #hjb %all apply to su* rule 9 ! succe$+ session ( ,congress4 7#b7 7,a7 ,9 apply+ section #hjb = purposes ( su* additional review1 a rule describ$ "u p>agraph 7#a7 %all be treat$ z ?\gh-- 7i7 su* rule 7 publi%$ 9 ! ,f$]al ,regi/] on-- 7,i7 9 ! case ( ! ,s5ate1 ! #ae? session day1 or 7,,ii7 9 ! case ( ! ,h\se ( ,repres5tatives1 ! #ae? legislative day1 aft] ! succe$+ session ( ,congress fir/ conv5es2 & 7ii7 a report on su* rule 7 submitt$ to ,congress "u subsection 7a77#a7 on su* date4 7,b7 ,no?+ 9 ?is p>agraph %all be con/ru$ to affect ! requirem5t "u subsection 7a77#a7 t a report %all be submitt$ to ,congress be=e a rule c take effect4 7#c7 ,a rule describ$ "u p>agraph 7#a7 %all take effect z o!rwise provid$ by law 7includ+ o!r subsections ( ?is section74 #hjb4 ,congressional approval proc$ure = rules 7a7 ,= purposes ( ?is section1 ! t]m jo9t resolution means only a jo9t resolution introduc$ on or aft] ! date on :i* ! report ref]r$ to 9 section #hja7;a77#a77;,a7 is receiv$ by ,congress 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 ! matt] aft] ! resolv+ clause ( :i* is z foll[s3 ,t ,congress approves ! rules submitt$ by ! relat+ to 4 7,! blank spaces be+ appropriately fill$ 974 7#a7 ,9 ! ,h\se1 ! majority lead] ( ! ,h\se ( ,repres5tatives 7or 8 designee7 & ! m9ority lead] ( ! ,h\se ( ,repres5tatives 7or 8 designee7 %all introduce su* jo9t resolution describ$ 9 subsection 7a7 7by reque/71 )9 #c legislative days aft] ,congress receives ! report ref]r$ to 9 section #hja7;a77#a77;,a74 7#b7 ,9 ! ,s5ate1 ! majority lead] ( ! ,s5ate 7or 8 designee7 & ! m9ority lead] ( ! ,s5ate 7or 8 designee7 %all introduce su* jo9t resolution describ$ 9 subsection 7a7 7by reque/71 )9 #c session days aft] ,congress receives ! report ref]r$ to 9 section #hja7;a77#a77;,a74 7b7 7#a7 ,a jo9t resolution describ$ 9 subsection 7a7 %all be ref]r$ to ! committees 9 ea* ,h\se ( ,congress ) jurisdiction "u ! rules ( ! ,h\se ( ,repres5tatives or ! ,s5ate to report a bill to am5d ! provision ( law "u :i* ! rule is issu$4 7#b7 ,= purposes ( ?is section1 ! t]m submission date means ! date on :i* ! ,congress receives ! report submitt$ "u section #hja7;a77#a74 7c7 ,9 ! ,s5ate1 if ! committee or committees to :i* a jo9t resolution describ$ 9 subsection 7a7 has be5 ref]r$ h n report$ x at ! end ( #ae session days aft] its introduction1 su* committee or committees %all be automatically dis*>g$ f fur!r consid]ation ( ! resolution & x %all be plac$ on ! cal5d>4 ,a vote on f9al passage ( ! resolution %all be tak5 on or be=e ! close ( ! #ae? session day aft] ! resolution is report$ by ! committee or committees to :i* x 0 ref]r$1 or aft] su* committee or committees h be5 dis*>g$ f fur!r consid]ation ( ! resolution4 7d7 7#a7 ,9 ! ,s5ate1 :5 ! committee or committees to :i* a jo9t resolution is ref]r$ h report$1 or :5 a committee or committees are dis*>g$ 7"u subsection 7c77 f fur!r consid]ation ( a jo9t resolution describ$ 9 subsection 7a71 x is at any "t !reaft] 9 ord] 7ev5 ?\gh a previ\s motion to ! same effect has be5 disagre$ to7 = a motion to proce$ to ! consid]ation ( ! jo9t resolution1 & all po9ts ( ord] aga9/ ! jo9t resolution 7& aga9/ consid]ation ( ! jo9t resolution7 are waiv$4 ,! motion is n subject to am5dm5t1 or to a motion to po/pone1 or to a motion to proce$ to ! consid]ation ( o!r bus9ess4 ,a motion to reconsid] ! vote by :i* ! motion is agre$ to or disagre$ to %all n be 9 ord]4 ,if a motion to proce$ to ! consid]ation ( ! jo9t resolution is agre$ to1 ! jo9t resolution %all rema9 ! unf9i%$ bus9ess ( ! ,s5ate until dispos$ (4 7#b7 ,9 ! ,s5ate1 debate on ! jo9t resolution1 & on all debatable motions & appeals 9 connection !re)1 %all be limit$ to n m ?an #b h\rs1 :i* %all be divid$ equally betwe5 ^? favor+ & ^? oppos+ ! jo9t resolution4 ,a motion to fur!r limit debate is 9 ord] & n debatable4 ,x %all be 9 ord] to consid] any am5dm5t t provides = specific conditions on :i* ! approval ( a p>ticul> rule includ$ 9 ! jo9t resolution is cont+5t4 7#c7 ,9 ! ,s5ate1 imm$iately foll[+ ! conclusion ( ! debate on a jo9t resolution describ$ 9 subsection 7a71 & a s+le quorum call at ! conclusion ( ! debate if reque/$ 9 accordance ) ! rules ( ! ,s5ate1 ! vote on f9al passage ( ! jo9t resolution %all occur4 7#d7 ,appeals f ! decisions ( ! ,*air relat+ to ! application ( ! rules ( ! ,s5ate to ! proc$ure relat+ to a jo9t resolution describ$ 9 subsection 7a7 %all be decid$ )\t debate4 7e7 7#a7 ,9 ! ,h\se ( ,repres5tatives1 if ! committee or committees to :i* a jo9t resolution describ$ 9 subsection 7a7 has be5 ref]r$ h n report$ x at ! end ( #ae legislative days aft] its introduction1 su* committee or committees %all be automatically dis*>g$ f fur!r consid]ation ( ! resolution & x %all be plac$ on ! appropriate cal5d>4 ,a vote on f9al passage ( ! resolution %all be tak5 on or be=e ! close ( ! #ae? legislative day aft] ! resolution is report$ by ! committee or committees to :i* x 0 ref]r$1 or aft] su* committee or committees h be5 dis*>g$ f fur!r consid]ation ( ! resolution4 7#b7 7,a7 ,a motion 9 ! ,h\se ( ,repres5tatives to proce$ to ! consid]ation ( a resolution %all be privileg$ & n debatable4 ,an am5dm5t to ! motion %all n be 9 ord]1 nor %all x be 9 ord] to move to reconsid] ! vote by :i* ! motion is agre$ to or disagre$ to4 7,b7 ,debate 9 ! ,h\se ( ,repres5tatives on a resolution %all be limit$ to n m ?an two h\rs1 :i* %all be divid$ equally betwe5 ^? favor+ & ^? oppos+ ! resolution4 ,a motion to fur!r limit debate %all n be debatable4 ,am5dm5ts to ! resolution %all be 9 ord]4 ,no motion to recommit ! resolution %all be 9 ord]4 ,x %all be 9 ord] to consid] any am5dm5t t provides = specific conditions on :i* ! approval ( a p>ticul> rule includ$ 9 ! jo9t resolution is cont+5t4 7,c7 ,motions to po/pone1 made 9 ! ,h\se ( ,repres5tatives ) respect to ! consid]ation ( a resolution1 & motions to proce$ to ! consid]ation ( o!r bus9ess1 %all be decid$ )\t debate4 7,d7 ,all appeals f ! decisions ( ! ,*air relat+ to ! application ( ! ,rules ( ! ,h\se ( ,repres5tatives to ! proc$ure relat+ to a resolution %all be decid$ )\t debate4 7f7 ,if1 be=e ! passage by "o ,h\se ( a jo9t resolution ( t ,h\se describ$ 9 subsection 7a71 t ,h\se receives f ! o!r ,h\se a jo9t resolution describ$ 9 subsection 7a71 !n ! foll[+ proc$ures %all apply ) respect to a jo9t resolution describ$ 9 subsection 7a7 ( ! ,h\se receiv+ ! jo9t resolution-- 7#a7 ! proc$ure 9 t ,h\se %all be ! same z if no jo9t resolution _h be5 receiv$ f ! o!r ,h\se2 b 7#b7 ! vote on f9al passage %all be on ! jo9t resolution ( ! o!r ,h\se4 7g7 ,?is section is enact$ by ,congress-- 7#a7 z an ex]cise ( ! rulemak+ p[] ( ! ,s5ate & ,h\se ( ,repres5tatives1 respectively1 & z su* x is deem$ a "p ( ! rules ( ea* ,h\se1 respectively1 b applicable only ) respect to ! proc$ure to be foll[$ 9 t ,h\se 9 ! case ( a jo9t resolution describ$ 9 subsection 7a71 & x sup]s$es o!r rules only to ! ext5t t x is inconsi/5t ) su* rules2 & 7#b7 ) full recognition ( ! con/itutional "r ( ei!r ,h\se to *ange ! rules 7s f> z relat+ to ! proc$ure ( t ,h\se7 at any "t1 9 ! same mann]1 & to ! same ext5t z 9 ! case ( any o!r rule ( t ,h\se4 #hjc4 ,def9itions ,= purposes ( ?is *apt]-- 7#a7 ,! t]m ,f$]al ag5cy means any ag5cy z t t]m is def9$ 9 section #eea7a74 7#b7 ,! t]m rule has ! mean+ giv5 su* t]m 9 section #eea1 except t su* t]m does n include-- 7,a7 any rule ( p>ticul> applicability1 includ+ a rule t approves or prescribes = ! future rates1 wages1 prices1 s]vices1 or all[ances !re=e1 corporate or f9ancial /ructures1 reorganizations1 m]g]s1 or acquisitions !re(1 or acc\nt+ practices or disclosures be>+ on any ( ! =ego+2 7,b7 any rule relat+ to ag5cy managem5t or p]sonnel2 or 7,c7 any rule ( ag5cy organization1 proc$ure1 or practice t does n sub/antially affect ! rights or obligations ( non-ag5cy p>ties4 #hjd4 ,judicial review 7a7 ,no det]m9ation1 f9d+1 action1 or omission "u ?is *apt] %all be subject to judicial review4 7b7 ,not)/&+ subsection 7a71 a c\rt may det]m9e :e!r a ,f$]al ag5cy has complet$ ! necess>y requirem5ts "u ?is *apt] = a rule to take effect4 #hje4 ,exemption = monet>y policy ,no?+ 9 ?is *apt] %all apply to rules t conc]n monet>y policy propos$ or implem5t$ by ! ,bo>d ( ,gov]nors ( ! ,f$]al ,res]ve ,sy/em or ! ,f$]al ,op5 ,m>ket ,committee4 #hjf4 ,review ( rules curr5tly 9 effect 7a7 ,annual review ,beg9n+ on ! date t is #f mon?s aft] ! date ( enactm5t ( ?is section & annually !reaft] = ! #i ye>s foll[+1 ea* ag5cy %all designate n less ?an #aj p]c5t ( eligible rules made by t ag5cy = review1 & %all submit a report includ+ ea* su* eligible rule 9 ! same mann] z a report "u section #hja7;a77#a74 ,section #hja & section #hjb %all apply to ea* su* rule1 subject to subsection 7c7 ( ?is section4 ,no eligible rule previ\sly designat$ may be designat$ aga94 7b7 ,sunset = eligible rules n ext5d$ ,beg9n+ aft] ! date t is #aj ye>s aft] ! date ( enactm5t ( ?is section1 if ,congress has n enact$ a jo9t resolution ( approval = t eligible rule1 t eligible rule %all n cont9ue 9 effect4 7c7 ,consolidation2 sev]ability ,9 apply+ sections #hja & #hjb to eligible rules "u ?is section1 ! foll[+ %all apply3 7#a7 ,! words take effect %all be read z cont9ue 9 effect4 7#b7 ,except z provid$ 9 p>agraph 7#c71 a s+le jo9t resolution ( approval %all apply to all eligible rules 9 a report designat$ = a ye>1 & ! matt] aft] ! resolv+ clause ( t jo9t resolution is z foll[s3 ,t ,congress approves ! rules submitt$ by ! = ! ye> 4 7,! blank spaces be+ appropriately fill$ 974 7#c7 ,x %all be 9 ord] to consid] any am5dm5t t provides = specific conditions on :i* ! approval ( a p>ticul> eligible rule includ$ 9 ! jo9t resolution is cont+5t4 7#d7 ,a memb] ( ei!r ,h\se may move t a sep>ate jo9t resolution be requir$ = a specifi$ rule4 7d7 ,def9ition ,9 ?is section1 ! t]m eligible rule means a rule t is 9 effect z ( ! date ( enactm5t ( ?is section4 #hjg4 ,sunset = rules 7a7 ,expiration ( rule 7#a7 ,9 g5]al ,except z provid$ 9 ?is section1 ea* rule made by an ag5cy %all cease to h effect-- 7,a7 beg9n+ on ! date t is #aj ye>s aft] ! date ( enactm5t ( a jo9t resolution ( approval ) reg>d to ! rule2 or 7,b7 if a jo9t resolution ( ext5sion describ$ 9 subsection 7d7 has be5 enact$ ) reg>d to ! rule1 beg9n+ on ! date t is #aj ye>s aft] ! date ( enactm5t ( ! mo/ rec5tly enact$ su* jo9t resolution4 7#b7 ,reissuance ( ! rule prohibit$ ,! rule may n be reissu$ 9 sub/antially ! same =m1 & a new rule t is sub/antially ! same z su* a rule may n be issu$1 unless ! reissu$ or new rule is specifically au?oriz$ by a law enact$ aft] ! date describ$ 9 ?is subsection 7a74 7b7 ,report by ag5cy ,n lat] ?an #ahj days be=e ! date describ$ 9 subsection 7a71 ! ag5cy %all submit a report simil> to ! report describ$ 9 section #hja7;a77#a77;,a7 to ea* ,h\se ( ,congress & to ! ,comptroll] ,g5]al1 except t in/ead ( ! propos$ effective date1 su* report %all conta9 ! date describ$ 9 subsection 7a74 7c7 ,exemption by ,presid5t ,! ,presid5t may by ,executive ord] exempt a rule f ! application ( subsection 7a7 = a p]iod ( n m ?an #aj ye>s if ! ,presid5t det]m9es1 & submits to ,congress writt5 notice ( su* det]m9ation1 t su* rule is-- 7#a7 necess>y because ( an imm95t ?reat to heal? or safety or o!r em]g5cy2 7#b7 necess>y = ! en=cem5t ( crim9al laws2 7#c7 necess>y = national security2 or 7#d7 issu$ pursuant to any /atute implem5t+ an int]national trade agreem5t4 7d7 ,jo9t resolution ( ext5sion 7#a7 ,jo9t resolution describ$ ,= purposes ( ?is section1 ! t]m jo9t resolution means only a jo9t resolution introduc$ on or aft] ! date on :i* ! report ref]r$ to subsection 7b7 is receiv$ by ,congress 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 ! matt] aft] ! resolv+ clause ( :i* is z foll[s3 ,t ,congress ext5ds ! rule submitt$ by ! relat+ to 4 7,! blank spaces be+ appropriately fill$ 974 ,! foll[+ %all apply to su* a jo9t resolution3 7,a7 ,9 ! ,h\se1 ! majority lead] ( ! ,h\se ( ,repres5tatives 7or 8 designee7 & ! m9ority lead] ( ! ,h\se ( ,repres5tatives 7or 8 designee7 %all introduce su* jo9t resolution 7by reque/71 )9 #c legislative days aft] ,congress receives ! report submitt$ "u subsection 7b74 7,b7 ,9 ! ,s5ate1 ! majority lead] ( ! ,s5ate 7or 8 designee7 & ! m9ority lead] ( ! ,s5ate 7or 8 designee7 %all introduce su* jo9t resolution describ$ 9 subsection 7a7 7by reque/71 )9 #c session days aft] ,congress receives ! report submitt$ "u subsection 7b74 7#b7 ,consid]ation ( jo9t resolution ,subsections 7b7 ?r\gh 7g7 ( section #hjb %all apply to a jo9t resolution describ$ 9 p>agraph 7#a7 ( ?is subsection 9 ! same mann] z a jo9t resolution describ$ 9 subsection 7a7 ( section #hjb1 except t = purposes ( t subsection1 ! t]m submission date means ! date on :i* ! ,congress receives ! report submitt$ "u subsection 7b74 4 ,,xviii ,illegal ,d$uction ,elim9ation #ahja4 ,%ort title ,?is title may be cit$ z-- 7#a7 ! ,,idea ,act2 or 7#b7 ! ,illegal ,d$uction ,elim9ation ,act4 #ahjb4 ,cl>ification t wages paid to unau?oriz$ ali5s may n be d$uct$ f gross income 7a7 ,9 g5]al ,subsection 7c7 ( section #afb ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to illegal bribes1 kickbacks1 & o!r paym5ts7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,wages paid to or on behalf ( unau?oriz$ ali5s 7,a7 ,9 g5]al ,no d$uction %all be all[$ "u subsection 7a7 = any wage paid to or on behalf ( an unau?oriz$ ali51 z def9$ "u section #bgd;,a7h77#c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7h77#c774 7,b7 ,wages ,= ! purposes ( ?is p>agraph1 ! t]m wages means all remun]ation = employm5t1 includ+ ! ca% value ( all remun]ation 7includ+ b5efits7 paid 9 any m$ium o!r ?an ca%4 7,c7 ,safe ,h>bor ,if a p]son or o!r entity is p>ticipat+ 9 ! ,e-,v]ify ,program describ$ 9 section #djc7;a7 ( ! ,illegal ,immigration ,re=m & ,immigrant ,responsibility ,act ( #aiif 7#h ,u4,s4,c4 #acbd;a note7 & obta9s confirmation ( id5tity & employm5t eligibility 9 compliance ) ! t]ms & conditions ( ! program ) respect to ! hir+ 7or recruitm5t or ref]ral7 ( an employee1 subp>agraph 7,a7 %all n apply ) respect to wages paid to su* employee4 7,d7 ,burd5 ( pro( ,9 ! case ( any exam9ation ( a return 9 connection ) a d$uction "u ?is section by reason ( ?is p>agraph1 ! ,secret>y %all be> ! burd5 ( prov+ t wages 7 paid to or on behalf ( an unau?oriz$ ali54 7,e7 ,limitation on taxpay] audit ,! ,secret>y may n comm5ce an audit or o!r inve/igation ( a taxpay] solely on ! basis ( a d$uction tak5 "u ?is section by reason ( ?is p>agraph4 4 7b7 ,six-,ye> limitation on assessm5t & collection ,subsection 7c7 ( section #feja ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to exceptions7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,d$uction claim$ = wages paid to unau?oriz$ ali5s ,9 ! case ( a return ( tax on :i* a d$uction is %[n 9 violation ( section #afb7;c77#d71 any tax "u *apt] #a may be assess$1 or a proce$+ 9 c\rt = ! collection ( su* tax may be begun )\t assessm5t1 at any "t )9 #f ye>s aft] ! return 0 fil$4 4 7c7 ,use ( docum5tation = en=cem5t purposes ,section #bgd;,a ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbd;a7 is am5d$-- 7#a7 9 subp>agraph 7b77#e71 by ins]t+ 1 section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 aft] en=cem5t ( ?is ,act2 7#b7 9 subp>agraph 7d77#b77;,f71 by ins]t+ 1 section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 aft] en=cem5t ( ?is ,act2 & 7#c7 9 subp>agraph 7d77#b77;,g71 by ins]t+ section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf or aft] or en=cem5t (4 7d7 ,availability ( in=mation 7#a7 ,9 g5]al ,! ,commission] ( ,social ,security1 ! ,secret>y ( ! ,dep>tm5t ( ,homel& ,security1 & ! ,secret>y ( ! ,treasury1 %all jo9tly e/abli% a program to %>e in=mation among su* ag5cies t may or c\ld lead to ! id5tification ( unau?oriz$ ali5s 7z def9$ "u section #bgd;,a7h77#c7 ( ! ,immigration & ,nationality ,act71 includ+ any no-mat* lett]1 any in=mation 9 ! e>n+s susp5se file1 & any in=mation 9 ! inve/igation & en=cem5t ( section #afb7;c77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,disclosure by ,secret>y ( ! ,treasury 7,a7 ,9 g5]al ,subsection 7i7 ( section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,paym5t ( wages to unau?oriz$ ali5s ,^u reque/ f ! ,commission] ( ! ,social ,security ,adm9i/ration or ! ,secret>y ( ! ,dep>tm5t ( ,homel& ,security1 ! ,secret>y %all disclose to (fic]s & employees ( su* ,adm9i/ration or ,dep>tm5t-- 7,a7 taxpay] id5tity in=mation ( employ]s :o paid wages ) respect to :i* a d$uction 0 n all[$ by reason ( section #afb7;c77#d71 & 7,b7 taxpay] id5tity in=mation ( individuals to :om su* wages 7 paid1 = purposes ( c>ry+ out any en=cem5t activities ( su* ,adm9i/ration or ,dep>tm5t ) respect to su* employ]s or individuals4 4 7,b7 ,recordkeep+ ,p>agraph 7#d7 ( section #fajc7p7 ( su* ,code is am5d$-- 7i7 by /rik+ 7#e71 or 7#g7 9 ! matt] prec$+ subp>agraph 7,a7 & ins]t+ 7#e71 7#g71 or 7#i71 & 7ii7 by /rik+ 7#e7 or 7#g7 9 subp>agraph 7,f77ii7 & ins]t+ 7#e71 7#g71 or 7#i74 7e7 ,effective date 7#a7 ,except z provid$ 9 p>agraph 7#b71 ?is title & ! am5dm5ts made by ?is title %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,! am5dm5ts made by subsections 7a7 & 7b7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjah4 #ahjc4 ,modification ( ,e-,v]ify ,program 7a7 ,mak+ p]man5t ,subsection 7b7 ( section #dja ( ! ,illegal ,immigration ,re=m & ,immigrant ,responsibility ,act ( #aiif 7#h ,u4,s4,c4 #acbd;a note7 is am5d$ by /rik+ ! la/ s5t5ce4 7b7 ,application to curr5t employees 7#a7 ,volunt>y election ,! fir/ s5t5ce ( section #djb7;a7 ( su* ,act is am5d$ to read z foll[s3 ,any p]son or o!r entity t conducts any hir+ 7or recruitm5t or ref]ral7 9 a ,/ate or employs any individuals 9 a ,/ate may elect to p>ticipate 9 ! ,e-,v]ify ,program44 7#b7 ,b5efit ( rebuttable presumption ,p>agraph 7#a7 ( section #djb7;b7 ( su* ,act is am5d$ by add+ at ! end ! foll[+3 ,if a p]son or o!r entity is p>ticipat+ 9 ! ,e-,v]ify ,program & obta9s confirmation ( id5tity & employm5t eligibility 9 compliance ) ! t]ms & conditions ( ! program ) respect to individuals employ$ by ! p]son or entity1 ! p]son or entity has e/abli%$ a rebuttable presumption t ! p]son or entity has n violat$ section #bgd;,a7a77#b7 ) respect to su* individuals44 7#c7 ,scope ( election ,subp>agraph 7,a7 ( section #djb7;c77#b7 ( su* ,act is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,any elect+ p]son or o!r entity may provide t ! election "u subsection 7a7 %all apply 7dur+ ! p]iod 9 :i* ! election is 9 effect7-- 7i7 to all its hir+ 7& all recruitm5t or ref]ral72 7ii7 to all its hir+ 7& all recruitm5t or ref]ral & all individuals employ$ by ! p]son or entity72 7iii7 to all its hir+ 7& all recruitm5t or ref]ral7 9 "o or m ,/ates or "o or m places ( hir+ 7or recruitm5t or ref]ral1 z ! case may be72 or 7iv7 to all its hir+ 7& all recruitm5t or ref]ral & all individuals employ$ by ! p]son or entity7 9 "o or m ,/ates or "o or m place ( hir+ 7or recruitm5t or ref]ral or employm5t1 z ! case may be74 4 7#d7 ,proc$ures = p>ticipants 9 ,e-,v]ify ,program ,subsection 7a7 ( section #djc ( su* ,act is am5d$-- 7,a7 9 ! matt] prec$+ p>agraph 7#a71 by ins]t+ or cont9u$ employm5t 9 ! ,unit$ ,/ates aft] ,unit$ ,/ates2 & 7,b7 9 p>agraph 7#c7-- 7i7 9 subp>agraph 7,a71 by /rik+ all t foll[s 7z specifi$ by ! ,secret>y ( ,homel& ,security7 & ins]t+ aft] ! date ( ! hir+1 or recruitm5t or ref]ral1 9 ! case ( inquiries made pursuant to a hir+1 recruitm5t or ref]ral 7& n ( previ\sly hir$ individuals742 & 7ii7 9 subp>agraph 7,b71 by /rik+ su* #c work+ days & ins]t+ ! specifi$ p]iod4 7c7 ,application to job applicants ,section #djb7;c77#b7 ( su* ,act is am5d$ by add+ at ! end ! foll[+3 7,c7 ,job (f] may be made conditional on f9al confirmation by ,e-,v]ify ,a p]son or o!r entity t elects to p>ticipate 9 ! ,e-,v]ify ,program may (f] a prospective employee an employm5t position condition$ on f9al v]ification ( ! id5tity & employm5t eligibility ( ! employee us+ ! employm5t eligibility confirmation sy/em e/abli%$ "u section #djd4 4 ,,xix ,engli% ,language ,unity #aija4 ,%ort title ,?is title may be cit$ z ! ,engli% ,language ,unity ,act ( #bjbj4 #aijb4 ,f9d+s ,! ,congress f9ds & decl>es ! foll[+3 7#a7 ,! ,unit$ ,/ates is compos$ ( individuals f div]se e?nic1 cultural1 & l+ui/ic backgr\nds1 & cont9ues to b5efit f ?is ri* div]sity4 7#b7 ,?r\gh\t ! hi/ory ( ! ,unit$ ,/ates1 ! common ?read b9d+ individuals ( diff]+ backgr\nds has be5 ! ,engli% language4 7#c7 ,among ! p[]s res]v$ to ! ,/ates respectively is ! p[] to e/abli% ! ,engli% language z ! (ficial language ( ! respective ,/ates1 & o!rwise to promote ! ,engli% language )9 ! respective ,/ates1 subject to ! prohibitions enum]at$ 9 ! ,con/itution ( ! ,unit$ ,/ates & 9 laws ( ! respective ,/ates4 #aijc4 ,engli% z (ficial language ( ! ,unit$ ,/ates 7a7 ,9 g5]al ,title #d1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new *apt]3 #f ,(ficial language #afa4 ,(ficial language ( ! ,unit$ ,/ates ,! (ficial language ( ! ,unit$ ,/ates is ,engli%4 #afb4 ,pres]v+ & enhanc+ ! role ( ! (ficial language ,repres5tatives ( ! ,f$]al ,gov]nm5t %all h an affirmative obligation to pres]ve & enhance ! role ( ,engli% z ! (ficial language ( ! ,f$]al ,gov]nm5t4 ,su* obligation %all include enc\rag+ great] opportunities = individuals to le>n ! ,engli% language4 #afc4 ,(ficial functions ( ,gov]nm5t to be conduct$ 9 ,engli% 7a7 ,(ficial functions ,! (ficial functions ( ! ,gov]nm5t ( ! ,unit$ ,/ates %all be conduct$ 9 ,engli%4 7b7 ,scope ,= ! purposes ( ?is section1 ! t]m ,unit$ ,/ates means ! sev]al ,/ates & ! ,di/rict ( ,columbia1 & ! t]m (ficial ref]s to any function t 7i7 b9ds ! ,gov]nm5t1 7ii7 is requir$ by law1 or 7iii7 is o!rwise subject to scrut9y by ei!r ! press or ! public4 7c7 ,practical effect ,?is section %all apply to all laws1 public proce$+s1 regulations1 publications1 ord]s1 actions1 programs1 & policies1 b does n apply to-- 7#a7 tea*+ ( languages2 7#b7 requirem5ts "u ! ,individuals ) ,disabilities ,education ,act2 7#c7 actions1 docum5ts1 or policies necess>y = national security1 int]national relations1 trade1 t\rism1 or comm]ce2 7#d7 actions or docum5ts t protect ! public heal? & safety2 7#e7 actions or docum5ts t facilitate ! activities ( ! ,bureau ( ! ,c5sus 9 compil+ any c5sus ( population2 7#f7 actions t protect ! rights ( victims ( crimes or crim9al def5dants2 or 7#g7 us+ t]ms ( art or phrases f languages o!r ?an ,engli%4 #afd4 ,uni=m ,engli% language rule = naturalization 7a7 ,uni=m language te/+ /&>d ,all citiz5s %\ld be able to read & und]/& g5]ally ! ,engli% language text ( ! ,decl>ation ( ,indep5d5ce1 ! ,con/itution1 & ! laws ( ! ,unit$ ,/ates made 9 pursuance ( ! ,con/itution4 7b7 ,c]emonies ,all naturalization c]emonies %all be conduct$ 9 ,engli%4 #afe4 ,rules ( con/ruction ,no?+ 9 ?is *apt] %all be con/ru$-- 7#a7 to prohibit a ,memb] ( ,congress or any (fic] or ag5t ( ! ,f$]al ,gov]nm5t1 :ile p]=m+ (ficial functions1 f communicat+ un(ficially ?r\gh any m$ium ) ano!r p]son 9 a language o!r ?an ,engli% 7z long z (ficial functions are p]=m$ 9 ,engli%72 7#b7 to limit ! pres]vation or use ( ,native ,alaskan or ,native ,am]ican languages 7z def9$ 9 ! ,native ,am]ican ,languages ,act72 7#c7 to disp>age any language or to disc\rage any p]son f le>n+ or us+ a language2 or 7#d7 to be inconsi/5t ) ! ,con/itution ( ! ,unit$ ,/ates4 #aff4 ,/&+ ,a p]son injur$ by a violation ( ?is *apt] may 9 a civil action 7includ+ an action "u *apt] #aea ( title #bh7 obta9 appropriate relief4 4 7b7 ,cl]ical am5dm5t ,! table ( *apt]s at ! beg9n+ ( title #d1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] ! item relat+ to *apt] #e ! foll[+ new item3 ,*apt] #f4 ,(ficial ,language 4 #aijd4 ,g5]al rules ( con/ruction = ,engli% language texts ( ! laws ( ! ,unit$ ,/ates 7a7 ,9 g5]al ,*apt] #a ( title #a1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new section3 #i4 ,g5]al rules ( con/ruction = laws ( ! ,unit$ ,/ates 7a7 ,engli% language requirem5ts & workplace policies1 :e!r 9 ! public or private sector1 %all be presumptively consi/5t ) ! laws ( ! ,unit$ ,/ates4 7b7 ,any ambiguity 9 ! ,engli% language text ( ! laws ( ! ,unit$ ,/ates %all be resolv$1 9 accordance ) ! la/ two articles ( ! ,bill ( ,rights1 n to d5y or disp>age rights reta9$ by ! p1 & to res]ve p[]s to ! ,/ates respectively1 or to ! p4 4 7b7 ,cl]ical am5dm5t ,! table ( sections at ! beg9n+ ( *apt] #a ( title #a is am5d$ by ins]t+ aft] ! item relat+ to section #h ! foll[+ new item3 #i4 ,g5]al rules ( con/ruction = laws ( ! ,unit$ ,/ates4 4 #aije4 ,implem5t+ regulations ,! ,secret>y ( ,homel& ,security %all1 )9 #ahj days aft] ! date ( enactm5t ( ?is ,act1 issue = public notice & comm5t a propos$ rule = uni=m te/+ ( ,engli% language ability ( c&idates = naturalization1 bas$ ^u ! pr9ciples t-- 7#a7 all citiz5s %\ld be able to read & und]/& g5]ally ! ,engli% language text ( ! ,decl>ation ( ,indep5d5ce1 ! ,con/itution1 & ! laws ( ! ,unit$ ,/ates :i* are made 9 pursuance !re(2 & 7#b7 any exceptions to ?is /&>d %\ld be limit$ to extraord9>y circum/ances1 su* z asylum4 #aijf4 ,effective date ,! am5dm5ts made by sections #aijc & #aijd %all take effect on ! date t is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 ,,xx ,davis-,bacon ,repeal #bjja4 ,%ort title ,?is title may be cit$ z ! ,davis-,bacon ,repeal ,act4 #bjjb4 ,repeal ( ,davis-,bacon wage requirem5ts 7a7 ,9 g5]al ,sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code1 is repeal$4 7b7 ,ref]5ce ,any ref]5ce 9 any law to a wage requirem5t ( sub*apt] ,,iv ( *apt] #ca ( title #dj1 ,unit$ ,/ates ,code1 %all aft] ! date ( ! enactm5t ( ?is ,act be null & void4 #bjjc4 ,effective date & limitation ,! am5dm5t made by section #bjjb %all take effect #cj days aft] ! date ( ! enactm5t ( ?is ,act b %all n affect any contract 9 exi/5ce on su* date ( enactm5t or made pursuant to invitation = bids out/&+ on su* date ( enactm5t4 ,,xxi ,c5sus ,accuracy #baja4 ,%ort title ,?is title may be cit$ z ! ,c5sus ,accuracy ,act ( #bjbj4 #bajb4 ,citiz5%ip or lawful pres5ce /atus on c5sus que/ionnaires ,section #ada ( title #ac1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by r$esignat+ subsection 7g7 z subsection 7h72 & 7#b7 by ins]t+ aft] subsection 7f7 ! foll[+3 7g7 ,9 conduct+ ! #bjbj dec5nial c5sus & ea* dec5nial c5sus !reaft]1 ! ,secret>y %all include 9 any que/ionnaire di/ribut$ or o!rwise us$ = ! purpose ( det]m9+ ! total population by ,/ates-- 7#a7 a *eckbox or o!r simil> option = respond5ts to indicate :e!r ! respond5t is a citiz5 or national ( ! ,unit$ ,/ates1 is lawfully admitt$ = p]man5t resid5ce 9 ! ,unit$ ,/ate1 is an ali5 :o o!rwise has lawful /atus "u ! immigration laws1 or none ( ^!2 & 7#b7 9 connection ) ! option relat+ to /atus "u ! immigration laws1 a "q reg>d+ :i* ,f$]al program or provision ( law accord$ ! respond5t su* /atus4 4 ,,xxii ,tru? 9 ,employm5t #bbja4 ,%ort title ,?is title may be cit$ z ! ,tru? 9 ,employm5t ,act ( #bjbj4 #bbjb4 ,f9d+s & purpose 7a7 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,an atmosph]e ( tru/ & civility 9 labor-managem5t relation%ips is ess5tial to a productive workplace & a heal?y economy4 7#b7 ,! tactic ( us+ pr(essional union organiz]s & ag5ts to infiltrate a t>get$ employ]'s workplace1 a practice commonly ref]r$ to z salt+ has evolv$ into an aggressive =m ( h>assm5t n contemplat$ :5 ! ,national ,labor ,relations ,act 0 enact$ & ?reat5s ! balance ( rights :i* is fundam5tal to collective b>ga9+4 7#c7 ,increas+ly1 union organiz]s are seek+ employm5t ) nonunion employ]s n because ( a desire to "w = su* employ]s b prim>ily to organize ! employees ( su* employ]s or to inflict economic h>m specifically design$ to put nonunion competitors out ( bus9ess1 or to d bo?4 7#d7 ,:ile no employ] may discrim9ate aga9/ employees bas$ ^u ! views ( employees conc]n+ collective b>ga9+1 an employ] %\ld h ! "r to expect job applicants to be prim>ily int]e/$ 9 utiliz+ ! skills ( ! applicants to fur!r ! goals ( ! bus9ess ( ! employ]4 7b7 ,purposes ,! purposes ( ?is title are-- 7#a7 to pres]ve ! balance ( rights betwe5 employ]s1 employees1 & labor organizations :i* is fundam5tal to collective b>ga9+2 7#b7 to pres]ve ! rights ( work]s to organize1 or o!rwise engage 9 conc]t$ activities protect$ "u ! ,national ,labor ,relations ,act2 & 7#c7 to alleviate pressure on employ]s to hire individuals :o seek or ga9 employm5t 9 ord] to disrupt ! workplace ( ! employ] or o!rwise inflict economic h>m design$ to put ! employ] out ( bus9ess4 #bbjc4 ,protection ( employ] rights ,section #h7;a7 ( ! ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aeh7;a77 is am5d$ by add+ aft] & bel[ p>agraph 7#e7 ! foll[+3 ,no?+ 9 ?is subsection %all be con/ru$ z requir+ an employ] to employ any p]son :o seeks or has s\ght employm5t ) ! employ] 9 fur!rance ( o!r employm5t or ag5cy /atus4 4 ,,xxiii ,e-bond+ = ,immigration ,integrity #bcja4 ,%ort title ,?is title may be cit$ z ! ,e-bond+ = ,immigration ,integrity ,act ( #bjbj4 #bcjb4 ,requirem5t ( bond 7a7 ,bond requir$ ,prior to arriv+ at a port ( entry ( ! ,unit$ ,/ates1 an ali5 seek+ admission to ! ,unit$ ,/ates %all po/ a bond1 9 accordance ) subsection 7d71 9 an am\nt det]m9$ by ! ,secret>y if su* ali5 seeks admission to ! ,unit$ ,/ates z a nonimmigrant 9 a category-- 7#a7 describ$ "u subp>agraph 7,b71 7,f71 7,h77i77b71 7,h77ii77b71 or 7,k7 ( section #aja7;a77#ae7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae772 or 7#b7 id5tifi$ by ! ,secret>y1 9 accordance ) section #bcjc1 to h a visa ov]/ay rate t is m ?an #a4e p]c5t4 7b7 ,am\nt ( bond ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is section1 ! ,secret>y %all1 by rule1 e/abli% ! am\nt ( ! bond requir$ by subsection 7a7 = ea* visa category "u subsection 7a77#a7 & ea* visa category id5tifi$ by ! ,secret>y "u section #bcjc1 :i* am\nt %all-- 7#a7 be n less ?an #b1ejj & n m ?an #aj1jjj2 & 7#b7 be det]m9$ bas$ on ! ,secret>y's assessm5t ( ! level ( risk ( visa ov]/ays = t category4 7c7 ,adju/m5t ( am\nt ( bond ,on an annual basis1 ! ,secret>y %all review1 &1 z appropriate1 adju/ ! am\nts ( ! bonds describ$ 9 subsection 7b74 7d7 ,paym5t ( bond ,an ali5 requir$ to po/ ! bond "u subsection 7a7 %all po/ su* bond-- 7#a7 9 electronic =m2 & 7#b7 ) a bond+ ag5t designat$ by ! ,secret>y z qualifi$ to hold su* bond4 7e7 ,release ( bond ,! ,secret>y %all au?orize a bond+ ag5t to release a bond-- 7#a7 to an ali5 requir$ to po/ su* bond-- 7,a7 aft] receiv+ a notification f ! ,unit$ ,/ates embassy or consulate 9 ! ali5's c\ntry ( orig9 t su* ali5 dep>t$ ! ,unit$ ,/ates & return$ to su* c\ntry ( orig92 or 7,b7 if su* ali5 *ang$ or adju/$ _! /atus to an immigration /atus n requir$ to po/ a bond "u ?is section2 & 7#b7 to ! ,e-bond ,en=cem5t ,fund "u section #bcjd ^u a det]m9ation by ! ,secret>y t an ali5-- 7,a7 ov]/ay$ _! visa2 or 7,b7 did n return to _! c\ntry ( orig9 foll[+ ! t]m9ation ( _! visa4 7f7 ,*ange ( /atus ,an ali5 :o has be5 admitt$ to ! ,unit$ ,/ates & :o is requir$ to po/ a bond "u subsection 7a7 may be requir$ to po/ an additional bond if su* ali5 *anges _! /atus to t ( a nonimmigrant 9 a category requir$ to pay a high] bond "u ?is section4 7g7 ,collection ( records relat+ to bonds ,! ,unit$ ,/ates ,embassy or ,unit$ ,/ates consul> (fice 9 ! ali5's c\ntry ( orig9 %all collect any records necess>y to c>ry out ?is section4 7h7 ,effective date ,?is section %all take effect on ! date t is #abj cal5d> days aft] ! date ( ! enactm5t ( ?is ,act4 #bcjc4 ,visa ov]/ay rate categories ,! ,secret>y %all id5tify-- 7#a7 ! visa ov]/ay rate = ea* category ( nonimmigrant ali5s describ$ "u section #aja7;a77#ae7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 9 ! previ\s ye>2 & 7#b7 ea* category ( nonimmigrant ali5s describ$ "u su* section t _h a visa ov]/ay rate 9 ! previ\s ye> t 0 m ?an #a4e p]c5t4 #bcjd4 ,e-bond ,en=cem5t ,fund 7a7 ,9 g5]al ,!re is e/abli%$ 9 ! g5]al fund ( ! ,treasury a sep>ate acc\nt1 :i* %all be kn[n z ! ,e-bond ,en=cem5t ,fund 79 ?is subsection ref]r$ to z ! ,fund74 7b7 ,deposits ,!re %all be deposit$ z (fsett+ receipts into ! ,fund all am\nts releas$ "u section #bcjb7;e77#b7 ( ?is title4 7c7 ,use ( am\nts ,am\nts deposit$ into ! ,fund %all rema9 available until exp5d$ & %all be refund$ out ( ! ,fund by ! ,secret>y ( ! ,treasury1 to ! ,secret>y ( ,homel& ,security to-- 7#a7 ensure compliance ) ?is title2 & 7#b7 adm9i/] en=cem5t programs4 #bcje4 ,report ,n lat] ?an #abj days aft] ! date ( ! enactm5t ( ?is ,act1 & ea* ye> !reaft]1 ! ,secret>y %all submit to ! committees ( appropriate jurisdiction a report t includes-- 7#a7 ! visa ov]/ay rate = ea* category ( nonimmigrant ali5 describ$ "u section #aja7;a77#ae7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ae77 9 ! previ\s ye>2 7#b7 ! categories t _h a visa ov]/ay rate 9 ! previ\s ye> t 0 m ?an #a4e p]c5t1 z det]m9$ by ! ,secret>y 9 accordance ) section #bcjc2 7#c7 ! am\nts ( ! bonds1 z det]m9$ by ! ,secret>y 9 accordance ) section #bcjb2 7#d7 in=mation relat+ to ! ,fund "u section #bcjd2 & 7#e7 any o!r in=mation det]m9$ appropriate by ! ,secret>y4 #bcjf4 ,def9itions ,9 ?is title3 7#a7 ,committees ( appropriate jurisdiction ,! t]m committees ( appropriate jurisdiction means-- 7,a7 ! ,committee on ! ,judici>y ( ! ,h\se ( ,repres5tatives2 7,b7 ! ,committee on ! ,judici>y ( ! ,s5ate2 7,c7 ! ,committee on ,homel& ,security ( ! ,h\se ( ,repres5tatives2 & 7,d7 ! ,committee on ,homel& ,security & ,gov]nm5tal ,affairs ( ! ,s5ate4 7#b7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,homel& ,security1 unless o!rwise provid$4 7#c7 ,visa ov]/ay rate ,! t]m visa ov]/ay rate means ! ratio (1 = ea* category ( nonimmigrant ali5s describ$ 9 section #aja7;a77#ae7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja 7a77#ae77-- 7,a7 ! numb] ( ali5s admitt$ to ! ,unit$ ,/ates = ea* su* category ^: p]iod ( au?oriz$ /ays end$ dur+ a fiscal ye> b :o rema9$ unlawfully 9 ! ,unit$ ,/ates beyond su* p]iod2 to 7,b7 ! total numb] ( ali5s admitt$ to ! ,unit$ ,/ates = ea* su* category dur+ t fiscal ye>4 ,,xxiv ,re/or+ ,maximum ,mobility to ,our ,nation's ,vet]ans #bdja4 ,%ort title ,?is title may be cit$ z ! ,re/or+ ,maximum ,mobility to ,our ,nation's ,vet]ans ,act ( #bjbj4 #bdjb4 ,:eel*airs = vet]ans ) s]vice-connect$ disabilities 7a7 ,def9ition ,section #agja ( title #ch1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#aa7 ,! t]m :eel*air includes enhanc$ p[] :eel*airs1 multi-environm5tal :eel*airs1 track :eel*airs1 /air-climb+ :eel*airs1 & o!r p[]-driv5 mobility devices4 4 7b7 ,enhanc$ :eel*airs ,section #agab7;c7 ( title #ch1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ,d5tal & ins]t+ 7#a7 ,d5tal2 7#b7 by /rik+ section & ins]t+ title2 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,! ,secret>y %all ensure t ea* :eel*air1 furni%$ "u ?is title to a vet]an because ( a s]vice-connect$ disability1 re/ores ! maximum a*ievable mobility & function 9 ! activities ( daily life1 employm5t1 & recreation4 ,! ,secret>y may furni% a :eel*air to a vet]an because ! :eel*air re/ores an ability t relates exclusively to p>ticipation 9 a recreational activity4 4 ,,xxv ,end ,sanctu>ies & ,help ,our ,am]ican ,homeless & ,vet]ans #beja4 ,%ort title ,?is title may be cit$ z-- 7#a7 ! ,end ,sanctu>ies & ,help ,our ,am]ican ,homeless & ,vet]ans ,act2 or 7#b7 ! ,diamond & ,silk ,act4 #bejb4 ,f9d+s ,! ,congress f9ds z foll[s3 7#a7 ,accord+ to ,unit$ ,/ates law1 f\nd at section #bgd ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbd71 x is illegal to br+ or h>bor illegal immigrants 9 our ,nation4 7#b7 ,9 contrav5tion ( ?is law1 cities1 c\nties1 p>i%es1 o!r political subdivisions1 & ,/ates 9 our ,nation h adopt$ policies specifically ori5t$ to br+ 91 h>bor1 & ev5 attract illegal ali5s into _! jurisdictions4 7#c7 ,al?\gh ! ,f$]al ,gov]nm5t1 & specifically ! ,congress ( ! ,unit$ ,/ates1 is con/itutionally *>g$ ) e/abli%+ 8an uni=m ,rule ( ,naturalization01 9 c]ta9 cases ,/ates & political subdivisions1 includ+ cities1 h be5 assum+ ! role ( immigration au?orities1 cle>ly 9 violation ( bo? ! ,con/itution & ,f$]al /atute4 7#d7 ,hi/orically1 ! ,f$]al ,gov]nm5t has prov5 lackadaisical ab\t en=c+ its sole jurisdiction 9 ! s]i\s matt] ( illegal immigration & tak+ action aga9/ ^? jurisdictions t kn[+ly or recklessly disreg>d ! ,rule ( ,law to conceal1 h>bor1 attempt to1 or actually %ield f detection1 su* illegal ali5s1 or t prohibit _! (fic]s f ga!r+ in=mation =1 or coop]at+ )1 ,f$]al (ficials4 7#e7 ,9 ^! wanton acts1 su* jurisdictions break ! law t its citiz5s are held to1 violate ! tru/ ( ! taxpay]s :o are already *>g$ ) a #bb trillion doll> ,gov]nm5t debt t gr[s daily1 &--p]haps wor/--subject ^? !y %\ld protect & s]ve to dea? by delib]ate murd]\s acts & traffic accid5ts by ^? :o %\ld n be 9 ! c\ntry at all4 7#f7 ,9 ?is way1 su* jurisdictions aid & abet ,am]ican dea?s t are #ajj p]c5t prev5table4 7#g7 ,su* tragic1 prev5table ,am]ican dea?s h be5 suff]$ by 8,angel ,families0 :o h lo/ sp\ses1 sons1 daught]s1 gr&*ildr51 p>5ts1 & gr&p>5ts at ! h&s ( illegal ali5s4 7#h7 ,^! families are left to suff] dea?s t %\ld n h be51 accord+ to ! law ( ! l&1 :ile too (t5 complicit public (ficials1 cities1 ,/ates1 & ! ,f$]al ,gov]nm5t are n held acc\ntable4 7#i7 ,mean:ile1 our ,nation's ,am]ican homeless & vet]ans are too (t5 left out 9 ! cold1 )\t ! basic necessities & c>e t !y ne$ & des]ve z citiz5s ( ?is c\ntry4 7#aj7 ,our ,am]ican homeless & vet]ans mu/ be prioritiz$ & c>$ = by law & 9 fact4 7#aa7 ,jurisdictions' responsibilities mu/ be tak5 s]i\sly1 & nev] aid & abet1 violations ( immigration law4 7#ab7 ,^! are dual inju/ices t ! law1 z is1 dictates mu/ end4 #bejc4 ,treatm5t ( sanctu>y jurisdictions 7a7 ,def9ition ,9 ?is section1 ! t]m sanctu>y jurisdiction means a ,/ate or any political subdivision ( a ,/ate t ! ,attorney ,g5]al det]m9es has 9 effect a /atute1 ord9ance1 policy1 or practice t prohibits or 9 any way re/ricts1 a ,f$]al1 ,/ate1 or local gov]nm5t entity1 (ficial1 or o!r p]sonnel f-- 7#a7 comply+ ) ! immigration laws 7z def9$ 9 section #aja7;a77#ag7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ag7771 or f assi/+ or coop]at+ ) ,f$]al law en=cem5t entities1 (ficials1 or o!r p]sonnel reg>d+ ! en=cem5t ( ^! laws2 or 7#b7 und]tak+ any ( ! foll[+ law en=cem5t activities z !y relate to in=mation reg>d+ ! citiz5%ip or immigration /atus1 lawful or unlawful1 ! inadmissibility or deportability1 or ! cu/ody /atus1 ( any individual3 7,a7 ,mak+ inquiries to any individual 9 ord] to obta9 su* in=mation reg>d+ su* individual or any o!r individuals4 7,b7 ,notify+ ! ,f$]al ,gov]nm5t reg>d+ ! pres5ce ( individuals :o are enc\nt]$ by law en=cem5t (ficials or o!r p]sonnel ( a ,/ate or political subdivision ( a ,/ate4 7,c7 ,comply+ ) reque/s = su* in=mation f ,f$]al law en=cem5t entities1 (ficials1 or o!r p]sonnel4 7,d7 ,comply+ ) deta9]s4 7b7 ,ineligibility ( sanctu>y jurisdictions = ,f$]al funds 7#a7 ,/ates ,no sanctu>y jurisdiction t is a ,/ate may be allocat$ or receive any ,f$]al f9ancial assi/ance 7z su* t]m is def9$ 9 section #geja7;a77#e7 ( title #ca1 ,unit$ ,/ates ,code74 7#b7 ,political subdivisions ,no sanctu>y jurisdiction t is a political subdivision ( a ,/ate may be allocat$ or receive any funds made available to ! ,attorney ,g5]al1 includ+ ^? made available f ! acc\nt ,dep>tm5t ( ,ju/ice--,(fice ( ,ju/ice ,programs--,/ate & ,local ,law ,en=cem5t ,assi/ance4 7#c7 ,sov]eign immunity ,ea* ,/ate & political subdivision ( a ,/ate %all1 z a condition on receipt ( any ,f$]al f9ancial assi/ance 7z su* t]m is def9$ 9 section #geja7;a77#e7 ( title #ca1 ,unit$ ,/ates ,code71 waive ! sov]eign immunity ( ! ,/ate or political subdivision ) respect to actions au?oriz$ "u section #bejd4 7#d7 ,reallocation ( funds ,not)/&+ any o!r provision ( law1 any funds n allocat$ to a sanctu>y jurisdiction f ! acc\nt ,dep>tm5t ( ,ju/ice--,(fice ( ,ju/ice ,programs--,/ate & ,local ,law ,en=cem5t ,assi/ance pursuant to ?is subsection %all be made available = activities c>ri$ out "u ! ,ju/ice & ,m5tal ,heal? ,collaboration ,program ( ! ,(fice ( ,ju/ice ,programs ( ! ,dep>tm5t ( ,ju/ice1 to r$uce homelessness 9 ord] to improve outcomes = individuals ) m5tal illnesses or co-occurr+ m5tal heal? & sub/ance abuse disord]s :o enc\nt] ! ju/ice sy/em1 !reby r$uc+ m5tal heal? disord]s & homelessness among our citiz5s4 #bejd4 ,private "r ( action 7a7 ,cause ( action ,any individual1 or a sp\se1 p>5t1 or *ild ( t individual 7if ! individual is deceas$71 :o is ! victim ( a murd]1 rape1 or any felony1 z def9$ by ! ,/ate1 = :i* an ali5 7z def9$ 9 section #aja7;a77#c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#c777 has be5 convict$ & s5t5c$ to a t]m ( imprisonm5t ( at lea/ #a ye>1 may br+ an action aga9/ a ,/ate or political subdivision ( a ,/ate 9 ! appropriate ,f$]al or ,/ate c\rt-- 7#a7 if ! ,/ate or political subdivision releas$ ! ali5 f cu/ody prior to ! commission ( su* crime1 & _h k t ! ali5 0 unlawfully pres5t 9 ! ,unit$ ,/ates2 or 7#b7 ! crime 0 a consequ5ce ( ! ,/ate or political subdivision decl9+ to honor a deta9] or w>rant issu$ pursuant to section #bhg7;d77#a7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aceg7;d77#a774 7b7 ,application ,subject to subsection 7c71 subsection 7a7 %all apply )\t reg>d to :e!r ! crime 0 committ$ be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,limitation on br++ action 7#a7 ,9 g5]al ,an action br\ght "u ?is section may n be br\ght lat] ?an #aj ye>s foll[+ ! occurr5ce ( ! crime1 or dea? ( a p]son z a result ( su* crime1 :i*ev] occurs lat]4 7#b7 ,exception ,p>agraph 7#a7 %all n apply to an action br\ght "u ?is section bas$ on a crime committ$ be=e ! date ( ! enactm5t ( ?is ,act4 7d7 ,attorney's fees & o!r co/s ,9 any action or proce$+ "u ?is section ! c\rt %all all[ a prevail+ pla9tiff a reasonable attorneys' fee z "p ( ! co/s1 & include exp]t fees z "p ( ! attorneys' fee4 ,,xxvi ,social ,security ,integrity ,act ( #bjbj #bfja4 ,%ort title ,?is title may be cit$ z ! ,social ,security ,integrity ,act ( #bjbj4 #bfjb4 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,individuals c commit v>i\s types ( fraud aga9/ ! ,gov]nm5t by report+ e>n+s "u deceas$ individuals' ,social ,security ,numb]s 7,s,s,ns74 7#b7 ,v>i\s ,f$]al entities rely on ! ,social ,security ,adm9i/ration's 7,,ssa7 dea? in=mation to detect unreport$ dea?s & v]ify ! accuracy ( report$ dea?s4 7#c7 ,! ,numid5t is ! ,,ssa's comput] database file on all :o h appli$ = a ,social ,security numb]4 ,! ,(fice ( ! ,inspector ,g5]al 7,,oig7 ( ! ,,ssa conduct$ an audit & det]m9$ t ! ,,ssa did n h controls 9 place to annotate dea? in=mation on ! ,numid5t records ( numb]hold]s :o exce$$ maximum reasonable life expectancies & 7 likely deceas$4 7#d7 ,! ,,oig id5tifi$ #cd cases 9 :i* x appe>$ t ! deceas$ numb]hold]'s "n & ,social ,security ,numb] 7,,ssn7 _h be5 misus$4 ,9 "o in/ance an employ] report$ pay+ wages to someone f #bjjh ?r\gh #bjab us+ a numb]hold]'s "n & ,,ssn t _h be5 born 9 #ahhf4 ,,ssa paym5t records indicat$ t ! numb]hold] di$ 9 ,janu>y #aife1 b ! ,,ssa did n record ! numb]hold]'s dea? on ! ,numid5t4 ,,ssa cont9u$ pay+ b5efits to ! numb]hold]'s wid[ until h] dea? 9 ,febru>y #aigc4 ,,ssa's ,ma/] ,e>n+ ,file 7,,mef7 conta9$ no report$ e>n+s in=mation = ?is numb]hold] f #aief ?r\gh #bjjg4 7#e7 ,! ,,oig det]m9$ t ?\s&s ( ! ,s,s,ns c\ld h be5 us$ to commit id5tity fraud4 ,= tax ye>s #bjjf ?r\gh #bjaa1 ,,ssa receiv$ reports t individuals us+ #ff1ibj ,s,s,ns _h approximately #c4a billion 9 wages1 tips1 & self-employm5t income4 ,,ssa transf]r$ ! e>n+s to ! ,e>n+s ,susp5se ,file because ! employees' or self-employ$ individuals' names on ! e>n+s reports did n mat* ! numb]hold]s' names4 7#f7 ,dur+ cal5d> ye>s #bjjh ?r\gh #bjaa1 employ]s made #d1jbd ,e-,v]ify inquiries us+ #c1hgc ,s,s,ns belong+ to numb]hold]s born be=e ,june #af1 #aija4 ,accord+ to ! ,,oig1 ^! inquiries indicate individuals' attempts to use ! ,s,s,ns to apply = "w4 7#g7 ,! ,,oig det]m9$ t resolv+ ^! discrepancies w improve ! accuracy & complet5ess ( ! ,dea? ,ma/] ,file & help prev5t future misuse ( ^! ,s,s,ns4 7#h7 ,! ,am]ican taxpay] des]ves to h ! surety ( kn[+ t e ag5cy & dep>tm5t )9 ! ,f$]al ,gov]nm5t takes ! prud5t actions necess>y to prev5t future fraud & wa/e ( h>d-e>n$ doll>s4 7#i7 ,9 #bjae1 ! ,,oig id5tifi$ approximately #f4e million numb]hold]s age #aab or old] :o did n h dea? in=mation on ! ,numid5t4 7#aj7 ,( ! #f4e million cases ,,oig id5tifi$1 bas$ on initial review1 ,,ssa believ$ approximately #a4e million ( ^! individuals 7 deceas$4 ,aft] fur!r 9-dep? analysis1 ,,ssa po/$ dea? in=mation to records = only ^? cases t pass$ complex id5tity mat*+ protocols1 & :]e ! mo/ curr5t in=mation indicat$ ! individuals are 9 fact deceas$4 7#aa7 ,= ! rema9+ #e million cases1 ! ,,ssa reports t x does n h suffici5t or reliable evid5ce t ^! individuals are deceas$4 ,h[ev]1 ! ,,ssa also notes t ! individuals h nev] receiv$ paym5ts f ! ,,ssa2 ! records are decades old1 & are ! result ( error-prone pap] report+ processes2 x is possible t1 decades ago1 ,,ssa incorrectly record$ "s dates ( bir? & t "s individuals are mu* y\ng] ?an curr5t records indicate2 & x w\ld be imprud5t to presume dea? 9 ord] to add ^! cases to ! ,,dmf because do+ s c\ld result 9 ! inappropriate release ( liv+ individuals' p]sonally id5tifiable in=mation--an action t has f>-rea*+ & adv]se consequ5ces = ^! individuals4 7#ab7 ,9 l9e ) ! ,,oig's recomm5dations1 ! ,,ssa %\ld take proactive action to fully protect ! ,am]ican taxpay] by ensur+ t !re are compreh5sive controls 9 place to annotate dea? in=mation on ! ,numid5t records ( numb]hold]s :o exce$$ maximum reasonable life expectancies4 #bfjc4 ,implem5tation ( ,,oig recomm5dations 7a7 ,9 g5]al ,n lat] ?an #c ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,commission] ( ,social ,security %all implem5t all ( ! recomm5dations describ$ 9 ! memor&um f ! ,(fice ( ! ,inspector ,g5]al ( ! ,social ,security ,adm9i/ration entitl$ ,numb]hold]s ,age #aab or ,old] ,:o ,did ,n ,h a ,dea? ,entry on ! ,numid5t 7,a-#jf-ad-cdjcj7 & dat$ ,m>* #d1 #bjae4 7b7 ,additional paym5t to individuals atta9+ #ajj ye>s ( age ,! ,commission] ( ,social ,security %all make a "o-"t paym5t 9 ! am\nt ( #ajj to ea* individual :o1 accord+ to ! records ( ! ,commission] ( ,social ,security1 atta9s #ajj ye>s ( age aft] ! date ( enactm5t ( ?is ,act & applies = su* paym5t4 7c7 ,report ,n lat] ?an ,decemb] #ca ( ea* cal5d> ye> t beg9s aft] ! date ( ! enactm5t ( ?is ,act & ends be=e ! date t is #c ye>s aft] su* date ( enactm5t1 ! ,commission] %all submit to ! ,congress a report on ! progress made t[>d implem5tation ( ea* ( ! recomm5dations describ$ 9 ! memor&um specifi$ 9 subsection 7a71 ! me?ods us$ to implem5t su* recomm5dations1 ! am\nt ( funds exp5d$ & any o!r res\rces utiliz$ to implem5t su* recomm5dations1 & ! project$ date ( full implem5tation4 ,,xxvii ,,hj ,res #dg ,,xxviii ,,hj ,res #di ,,xxix ,protect+ ,access to ,c>e #bija4 ,%ort title ,?is title may be cit$ z ! ,protect+ ,access to ,c>e ,act ( #bjbj4 #bijb4 ,enc\rag+ spe$y resolution ( claims 7a7 ,/atute ( limitations 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! "t = ! comm5cem5t ( a heal? c>e lawsuit %all be1 :i*ev] occurs fir/ ( ! foll[+3 7,a7 #c ye>s aft] ! date ( ! occurr5ce ( ! brea* or tort2 7,b7 #c ye>s aft] ! date ! m$ical or heal? c>e treatm5t t is ! subject ( ! claim is complet$2 or 7,c7 #a ye> aft] ! claimant discov]s1 or ?r\gh ! use ( reasonable dilig5ce %\ld h discov]$1 ! injury4 7#b7 ,toll+ ,9 no ev5t %all ! "t = comm5cem5t ( a heal? c>e lawsuit exce$ #c ye>s aft] ! date ( ! occurr5ce ( ! brea* or tort or #c ye>s aft] ! date ! m$ical or heal? c>e treatm5t t is ! subject ( ! claim is complet$ 7:i*ev] occurs fir/7 unless toll$ = any ( ! foll[+-- 7,a7 ^u pro( ( fraud2 7,b7 int5tional concealm5t2 or 7,c7 ! pres5ce ( a =eign body1 :i* has no !rapeutic or diagno/ic purpose or effect1 9 ! p]son ( ! injur$ p]son4 7#c7 ,actions by a m9or ,actions by a m9or %all be comm5c$ )9 #c ye>s aft] ! date ( ! occurr5ce ( ! brea* or tort or #c ye>s aft] ! date ( ! m$ical or heal? c>e treatm5t t is ! subject ( ! claim is complet$ 7:i*ev] occurs fir/7 except t actions by a m9or "u ! full age ( #f ye>s %all be comm5c$ )9 #c ye>s aft] ! date ( ! occurr5ce ( ! brea* or tort1 #c ye>s aft] ! date ( ! m$ical or heal? c>e treatm5t t is ! subject ( ! claim is complet$1 or #a ye> aft] ! injury is discov]$1 or ?r\gh ! use ( reasonable dilig5ce %\ld h be5 discov]$1 or prior to ! m9or's #h? bir?day1 :i*ev] provides a long] p]iod4 ,su* "t limitation %all be toll$ = m9ors = any p]iod dur+ :i* a p>5t or gu>dian & a heal? c>e provid] h committ$ fraud or collusion 9 ! failure to br+ an action on behalf ( ! injur$ m9or4 7b7 ,/ate flexibility ,no provision ( subsection 7a7 %all be con/ru$ to preempt any /ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t-- 7#a7 specifies a "t p]iod ( less ?an #c ye>s aft] ! date ( injury or less ?an #a ye> aft] ! claimant discov]s1 or ?r\gh ! use ( reasonable dilig5ce %\ld h discov]$1 ! injury1 = ! fil+ ( a heal? c>e lawsuit2 7#b7 t specifies a diff]5t "t p]iod = ! fil+ ( lawsuits by a m9or2 7#c7 t trigg]s ! "t p]iod bas$ on ! date ( ! alleg$ neglig5ce2 or 7#d7 e/abli%es a /atute ( repose = ! fil+ ( heal? c>e lawsuit4 #bijc4 ,comp5sat+ pati5t injury 7a7 ,unlimit$ am\nt ( damages = actual economic losses 9 heal? c>e lawsuits ,9 any heal? c>e lawsuit1 no?+ 9 ?is title %all limit a claimant's recov]y ( ! full am\nt ( ! available economic damages1 not)/&+ ! limitation 9 subsection 7b74 7b7 ,additional noneconomic damages ,9 any heal? c>e lawsuit1 ! am\nt ( noneconomic damages1 if available1 %all n exce$ #bej1jjj1 reg>dless ( ! numb] ( p>ties aga9/ :om ! action is br\ght or ! numb] ( sep>ate claims or actions br\ght ) respect to ! same injury4 7c7 ,no disc\nt ( aw>d = noneconomic damages ,= purposes ( apply+ ! limitation 9 subsection 7b71 future noneconomic damages %all n be disc\nt$ to pres5t value4 ,! jury %all n be in=m$ ab\t ! maximum aw>d = noneconomic damages4 ,an aw>d = noneconomic damages 9 excess ( #bej1jjj %all be r$uc$ ei!r be=e ! entry ( judgm5t1 or by am5dm5t ( ! judgm5t aft] entry ( judgm5t1 & su* r$uction %all be made be=e acc\nt+ = any o!r r$uction 9 damages requir$ by law4 ,if sep>ate aw>ds are r5d]$ = pa/ & future noneconomic damages & ! comb9$ aw>ds exce$ #bej1jjj1 ! future noneconomic damages %all be r$uc$ fir/4 7d7 ,fair %>e rule ,9 any heal? c>e lawsuit1 ea* p>ty %all be liable = t p>ty's sev]al %>e ( any damages only & n = ! %>e ( any o!r p]son4 ,ea* p>ty %all be liable only = ! am\nt ( damages allocat$ to su* p>ty 9 direct proportion to su* p>ty's p]c5tage ( responsibility4 ,:5ev] a judgm5t ( liability is r5d]$ z to any p>ty1 a sep>ate judgm5t %all be r5d]$ aga9/ ea* su* p>ty = ! am\nt allocat$ to su* p>ty4 ,= purposes ( ?is section1 ! tri] ( fact %all det]m9e ! proportion ( responsibility ( ea* p>ty = ! claimant's h>m4 7e7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t specifies a p>ticul> monet>y am\nt ( economic or noneconomic damages 7or ! total am\nt ( damages7 t may be aw>d$ 9 a heal? c>e lawsuit1 reg>dless ( :e!r su* monet>y am\nt is great] or less] ?an is provid$ = "u ?is section4 #bijd4 ,maximiz+ pati5t recov]y 7a7 ,c\rt sup]vision ( %>e ( damages actually paid to claimants ,9 any heal? c>e lawsuit1 ! c\rt %all sup]vise ! arrangem5ts = paym5t ( damages to protect aga9/ conflicts ( int]e/ t may h ! effect ( r$uc+ ! am\nt ( damages aw>d$ t are actually paid to claimants4 ,9 p>ticul>1 9 any heal? c>e lawsuit 9 :i* ! attorney = a p>ty claims a f9ancial /ake 9 ! outcome by virtue ( a cont+5t fee1 ! c\rt %all h ! p[] to re/rict ! paym5t ( a claimant's damage recov]y to su* attorney1 & to r$irect su* damages to ! claimant bas$ ^u ! int]e/s ( ju/ice & pr9ciples ( equity4 ,9 no ev5t %all ! total ( all cont+5t fees = repres5t+ all claimants 9 a heal? c>e lawsuit exce$ ! foll[+ limits3 7#a7 ,=ty p]c5t ( ! fir/ #ej1jjj recov]$ by ! claimant7s74 7#b7 ,?irty-?ree & "o-?ird p]c5t ( ! next #ej1jjj recov]$ by ! claimant7s74 7#c7 ,tw5ty-five p]c5t ( ! next #ejj1jjj recov]$ by ! claimant7s74 7#d7 ,fifte5 p]c5t ( any am\nt by :i* ! recov]y by ! claimant7s7 is 9 excess ( #fjj1jjj4 7b7 ,applicability ,! limitations 9 ?is section %all apply :e!r ! recov]y is by judgm5t1 settlem5t1 m$iation1 arbitration1 or any o!r =m ( alt]native dispute resolution4 ,9 a heal? c>e lawsuit involv+ a m9or or incompet5t p]son1 a c\rt reta9s ! au?ority to au?orize or approve a fee t is less ?an ! maximum p]mitt$ "u ?is section4 ,! requirem5t = c\rt sup]vision 9 ! fir/ two s5t5ces ( subsection 7a7 applies only 9 civil actions4 7c7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t specifies a less] p]c5tage or less] total value ( damages :i* may be claim$ by an attorney repres5t+ a claimant 9 a heal? c>e lawsuit4 #bije4 ,au?orization ( paym5t ( future damages to claimants 9 heal? c>e lawsuits 7a7 ,9 g5]al ,9 any heal? c>e lawsuit1 if an aw>d ( future damages1 )\t r$uction to pres5t value1 equal+ or exce$+ #ej1jjj is made aga9/ a p>ty ) suffici5t insurance or o!r assets to fund a p]iodic paym5t ( su* a judgm5t1 ! c\rt %all1 at ! reque/ ( any p>ty1 ent] a judgm5t ord]+ t ! future damages be paid by p]iodic paym5ts1 9 accordance ) ! ,uni=m ,p]iodic ,paym5t ( ,judgm5ts ,act promulgat$ by ! ,national ,conf]5ce ( ,commission]s on ,uni=m ,/ate ,laws4 7b7 ,applicability ,?is section applies to all actions :i* h n be5 fir/ set = trial or retrial be=e ! effective date ( ?is ,act4 7c7 ,/ate ,flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t specifies p]iodic paym5ts = future damages at any am\nt o!r ?an #ej1jjj or t m&ates su* paym5ts abs5t ! reque/ ( ei!r p>ty4 #bijf4 ,product liability = heal? c>e provid]s ,a heal? c>e provid] :o prescribes1 or :o disp5ses pursuant to a prescription1 a m$ical product approv$1 lic5s$1 or cle>$ by ! ,food & ,drug ,adm9i/ration %all n be nam$ z a p>ty to a product liability lawsuit involv+ su* product & %all n be liable to a claimant 9 a class action lawsuit aga9/ ! manufactur]1 di/ributor1 or sell] ( su* product4 #bijg4 ,def9itions ,9 ?is title3 7#a7 ,alt]native dispute resolution sy/em2 ,,adr ,! t]m alt]native dispute resolution sy/em or ,,adr means a sy/em t provides = ! resolution ( heal? c>e lawsuits 9 a mann] o!r ?an ?r\gh a civil action br\ght 9 a ,/ate or ,f$]al c\rt4 7#b7 ,claimant ,! t]m claimant means any p]son :o br+s a heal? c>e lawsuit1 includ+ a p]son :o ass]ts or claims a "r to legal or equitable contribution1 indemnity1 or subrogation1 aris+ out ( a heal? c>e liability claim or action1 & any p]son on ^: behalf su* a claim is ass]t$ or su* an action is br\ght1 :e!r deceas$1 incompet5t1 or a m9or4 7#c7 ,collat]al s\rce b5efits ,! t]m collat]al s\rce b5efits means any am\nt paid or reasonably likely to be paid 9 ! future to or on behalf ( ! claimant1 or any s]vice1 product1 or o!r b5efit provid$ or reasonably likely to be provid$ 9 ! future to or on behalf ( ! claimant1 z a result ( ! injury or wrongful dea?1 pursuant to-- 7,a7 any ,/ate or ,f$]al heal?1 sickness1 income-disability1 accid5t1 or work]s' comp5sation law2 7,b7 any heal?1 sickness1 income-disability1 or accid5t insurance t provides heal? b5efits or income-disability cov]age2 7,c7 any contract or agreem5t ( any gr\p1 organization1 p>tn]%ip1 or corporation to provide1 pay =1 or reimburse ! co/ ( m$ical1 hospital1 d5tal1 or income-disability b5efits2 & 7,d7 any o!r publicly or privately fund$ program4 7#d7 ,cont+5t fee ,! t]m cont+5t fee includes all comp5sation to any p]son or p]sons :i* is payable only if a recov]y is effect$ on behalf ( "o or m claimants4 7#e7 ,economic damages ,! t]m economic damages means objectively v]ifiable monet>y losses incurr$ z a result ( ! provision or use ( 7or failure to provide or use7 heal? c>e s]vices or m$ical products1 su* z pa/ & future m$ical exp5ses1 loss ( pa/ & future e>n+s1 co/ ( obta9+ dome/ic s]vices1 loss ( employm5t1 & loss ( bus9ess or employm5t opportunities1 unless o!rwise def9$ "u applicable /ate law4 ,9 no circum/ances %all damages = heal? c>e s]vices or m$ical products exce$ ! am\nt actually paid or incurr$ by or on behalf ( ! claimant4 7#f7 ,future damages ,! t]m future damages means any damages t are incurr$ aft] ! date ( judgm5t1 settlem5t1 or o!r resolution 7includ+ m$iation1 or any o!r =m ( alt]native dispute resolution74 7#g7 ,heal? c>e lawsuit ,! t]m heal? c>e lawsuit means any heal? c>e liability claim conc]n+ ! provision ( goods or s]vices = :i* cov]age 0 provid$ 9 :ole or 9 "p via a ,f$]al program1 subsidy or tax b5efit1 or any heal? c>e liability action conc]n+ ! provision ( goods or s]vices = :i* cov]age 0 provid$ 9 :ole or 9 "p via a ,f$]al program1 subsidy or tax b5efit1 br\ght 9 a ,/ate or ,f$]al c\rt or pursuant to an alt]native dispute resolution sy/em1 aga9/ a heal? c>e provid] reg>dless ( ! !ory ( liability on :i* ! claim is bas$1 or ! numb] ( claimants1 pla9tiffs1 def5dants1 or o!r p>ties1 or ! numb] ( claims or causes ( action1 9 :i* ! claimant alleges a heal? c>e liability claim4 ,su* t]m does n include a claim or action :i* is bas$ on crim9al liability2 :i* seeks civil f9es or p5alties paid to ,f$]al1 ,/ate1 or local gov]nm5t2 or :i* is gr\nd$ 9 antitru/4 7#h7 ,heal? c>e liability action ,! t]m heal? c>e liability action means a civil action br\ght 9 a ,/ate or ,f$]al c\rt or pursuant to an alt]native dispute resolution sy/em1 aga9/ a heal? c>e provid] reg>dless ( ! !ory ( liability on :i* ! claim is bas$1 or ! numb] ( pla9tiffs1 def5dants1 or o!r p>ties1 or ! numb] ( causes ( action1 9 :i* ! claimant alleges a heal? c>e liability claim4 7#i7 ,heal? c>e liability claim ,! t]m heal? c>e liability claim means a dem& by any p]son1 :e!r or n pursuant to ,,adr1 aga9/ a heal? c>e provid]1 includ+1 b n limit$ to1 ?ird-p>ty claims1 cross-claims1 c\nt]-claims1 or contribution claims1 :i* are bas$ ^u ! provision or use ( 7or ! failure to provide or use7 heal? c>e s]vices or m$ical products1 reg>dless ( ! !ory ( liability on :i* ! claim is bas$1 or ! numb] ( pla9tiffs1 def5dants1 or o!r p>ties1 or ! numb] ( causes ( action4 7#aj7 ,heal? c>e provid] ,! t]m heal? c>e provid] means any p]son or entity requir$ by ,/ate or ,f$]al laws or regulations to be lic5s$1 regi/]$1 or c]tifi$ to provide heal? c>e s]vices1 & be+ ei!r s lic5s$1 regi/]$1 or c]tifi$1 or exempt$ f su* requirem5t by o!r /atute or regulation1 z well z any o!r individual or entity def9$ z a heal? c>e provid]1 heal? c>e pr(essional1 or heal? c>e in/itution "u /ate law4 7#aa7 ,heal? c>e s]vices ,! t]m heal? c>e s]vices means ! provision ( any goods or s]vices 7includ+ safety1 pr(essional1 or adm9i/rative s]vices directly relat$ to heal? c>e7 by a heal? c>e provid]1 or by any individual work+ "u ! sup]vision ( a heal? c>e provid]1 t relates to ! diagnosis1 prev5tion1 or treatm5t ( any human disease or impairm5t1 or ! assessm5t or c>e ( ! heal? ( human be+s4 7#ab7 ,m$ical product ,! t]m m$ical product means a drug1 device1 or biological product int5d$ = humans1 & ! t]ms drug1 device1 & biological product h ! mean+s giv5 su* t]ms 9 sections #bja7;g77#a7 & #bja7;h7 ( ! ,f$]al ,food1 ,drug & ,cosmetic ,act 7#ba ,u4,s4,c4 #cba7;g77#a7 & 7h77 & section #cea7;a7 ( ! ,public ,heal? ,s]vice ,act 7#db ,u4,s4,c4 #bfb7;a771 respectively1 includ+ any compon5t or raw mat]ial us$ !re91 b exclud+ heal? c>e s]vices4 7#ac7 ,noneconomic damages ,! t]m noneconomic damages means damages = physical & emotional pa91 suff]+1 inconv5i5ce1 physical impairm5t1 m5tal angui%1 disfigurem5t1 loss ( enjoym5t ( life1 loss ( society & companion%ip1 loss ( consortium 7o!r ?an loss ( dome/ic s]vice71 h$onic damages1 injury to reputation1 & all o!r nonpecuni>y losses ( any k9d or nature incurr$ z a result ( ! provision or use ( 7or failure to provide or use7 heal? c>e s]vices or m$ical products1 unless o!rwise def9$ "u applicable /ate law4 7#ad7 ,recov]y ,! t]m recov]y means ! net sum recov]$ aft] d$uct+ any disbursem5ts or co/s incurr$ 9 connection ) prosecution or settlem5t ( ! claim1 includ+ all co/s paid or advanc$ by any p]son4 ,co/s ( heal? c>e incurr$ by ! pla9tiff & ! attorneys' (fice ov]head co/s or *>ges = legal s]vices are n d$uctible disbursem5ts or co/s = su* purpose4 7#ae7 ,repres5tative ,! t]m repres5tative means a legal gu>dian1 attorney1 p]son designat$ to make decisions on behalf ( a pati5t "u a m$ical p[] ( attorney1 or any p]son recogniz$ 9 law or cu/om z a pati5t's ag5t4 7#af7 ,/ate ,! t]m ,/ate means ea* ( ! sev]al ,/ates1 ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ! ,virg9 ,isl&s1 ,guam1 ,am]ican ,samoa1 ! ,nor!rn ,m>iana ,isl&s1 ! ,tru/ ,t]ritory ( ! ,pacific ,isl&s1 & any o!r t]ritory or possession ( ! ,unit$ ,/ates1 or any political subdivision !re(4 #bijh4 ,effect on o!r laws 7a7 ,vacc9e injury 7#a7 ,to ! ext5t t title ,,xxi ( ! ,public ,heal? ,s]vice ,act e/abli%es a ,f$]al rule ( law applicable to a civil action br\ght = a vacc9e-relat$ injury or dea?-- 7,a7 ?is title does n affect ! application ( ! rule ( law to su* an action2 & 7,b7 any rule ( law prescrib$ by ?is title 9 conflict ) a rule ( law ( su* title ,,xxi %all n apply to su* action4 7#b7 ,if !re is an aspect ( a civil action br\ght = a vacc9e-relat$ injury or dea? to :i* a ,f$]al rule ( law "u title ,,xxi ( ! ,public ,heal? ,s]vice ,act does n apply1 !n ?is title or o!rwise applicable law 7z det]m9$ "u ?is title7 w apply to su* aspect ( su* action4 7b7 ,o!r ,f$]al law ,except z provid$ 9 ?is section1 no?+ 9 ?is title %all be deem$ to affect any def5se available to a def5dant 9 a heal? c>e lawsuit or action "u any o!r provision ( ,f$]al law4 #biji4 ,rules ( con/ruction 7a7 ,heal? c>e lawsuits ,unless o!rwise specifi$ 9 ?is title1 ! provisions gov]n+ heal? c>e lawsuits set =? 9 ?is title preempt1 subject to subsections 7b7 & 7c71 ,/ate law to ! ext5t t ,/ate law prev5ts ! application ( any provisions ( law e/abli%$ by or "u ?is title4 ,! provisions gov]n+ heal? c>e lawsuits set =? 9 ?is title sup]s$e *apt] #aga ( title #bh1 ,unit$ ,/ates ,code1 to ! ext5t t su* *apt]-- 7#a7 provides = a great] am\nt ( damages or cont+5t fees1 a long] p]iod 9 :i* a heal? c>e lawsuit may be comm5c$1 or a r$uc$ applicability or scope ( p]iodic paym5t ( future damages1 ?an provid$ 9 ?is title2 or 7#b7 prohibits ! introduction ( evid5ce reg>d+ collat]al s\rce b5efits1 or m&ates or p]mits subrogation or a li5 on collat]al s\rce b5efits4 7b7 ,protection ( ,/ates' rights & o!r laws ,any issue t is n gov]n$ by any provision ( law e/abli%$ by or "u ?is title 7includ+ ,/ate /&>ds ( neglig5ce7 %all be gov]n$ by o!rwise applicable ,/ate or ,f$]al law4 7c7 ,/ate ,flexibility ,no provision ( ?is title %all be con/ru$ to preempt any def5se available to a p>ty 9 a heal? c>e lawsuit "u any o!r provision ( ,/ate or ,f$]al law4 #biaj4 ,effective date ,?is title %all apply to any heal? c>e lawsuit br\ght 9 a ,f$]al or ,/ate c\rt1 or subject to an alt]native dispute resolution sy/em1 t is initiat$ on or aft] ! date ( ! enactm5t ( ?is ,act1 except t any heal? c>e lawsuit aris+ f an injury occurr+ prior to ! date ( ! enactm5t ( ?is ,act %all be gov]n$ by ! applicable /atute ( limitations provisions 9 effect at ! "t ! cause ( action accru$4 #biaa4 ,limitation on exp]t witness te/imony 7a7 ,9 g5]al ,no p]son 9 a heal? c>e pr(ession requir+ lic5sure "u ! laws ( a ,/ate %all be compet5t to te/ify 9 any c\rt ( law to e/abli% ! foll[+ facts-- 7#a7 ! recogniz$ /&>d ( acceptable pr(essional practice & ! specialty !re(1 if any1 t ! def5dant practices1 :i* %all be ! type ( acceptable pr(essional practice recogniz$ 9 ! def5dant's community or 9 a community simil> to ! def5dant's community t 0 9 place at ! "t ! alleg$ injury or wrongful action occurr$2 7#b7 t ! def5dant act$ ) less ?an or fail$ to act ) ord9>y & reasonable c>e 9 accordance ) ! recogniz$ /&>d2 & 7#c7 t z a proximate result ( ! def5dant's neglig5t act or omission1 ! claimant suff]$ injuries :i* w\ld n o!rwise h occurr$1 unless ! p]son 0 lic5s$ to practice1 9 ! ,/ate or a contigu\s bord]+ ,/ate1 a pr(ession or specialty :i* w\ld make ! p]son's exp]t te/imony relevant to ! issues 9 ! case & _h practic$ ?is pr(ession or specialty 9 "o ( ^! ,/ates dur+ ! ye> prec$+ ! date t ! alleg$ injury or wrongful act occurr$4 7b7 ,applicability ,! requirem5ts set =? 9 subsection 7a7 %all also apply to exp]t witnesses te/ify+ = ! def5dant z rebuttal witnesses4 7c7 ,waiv] au?ority ,! c\rt may waive ! requirem5ts 9 ?is subsection if x det]m9es t ! appropriate witnesses o!rwise w\ld n be available4 #biab4 ,communications foll[+ unanticipat$ outcome 7a7 ,provid] communications ,9 any heal? c>e liability action1 any & all /atem5ts1 affirmations1 ge/ures1 or conduct express+ apology1 fault1 sympa?y1 commis]ation1 condol5ce1 compassion1 or a g5]al s5se ( b5evol5ce :i* are made by a heal? c>e provid] or an employee ( a heal? c>e provid] to ! pati5t1 a relative ( ! pati5t1 or a repres5tative ( ! pati5t & :i* relate to ! discom=t1 pa91 suff]+1 injury1 or dea? ( ! pati5t z ! result ( ! unanticipat$ outcome ( m$ical c>e %all be inadmissible = any purpose z evid5ce ( an admission ( liability or z evid5ce ( an admission aga9/ int]e/4 7b7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t makes additional communications inadmissible z evid5ce ( an admission ( liability or z evid5ce ( an admission aga9/ int]e/4 #biac4 ,exp]t witness qualifications 7a7 ,9 g5]al ,9 any heal? c>e lawsuit1 an individual %all n give exp]t te/imony on ! appropriate /&>d ( practice or c>e involv$ unless ! individual is lic5s$ z a heal? pr(essional 9 "o or m ,/ates & ! individual meets ! foll[+ crit]ia3 7#a7 ,if ! p>ty aga9/ :om or on ^: behalf ! te/imony is to be (f]$ is or claims to be a speciali/1 ! exp]t witness %all specialize at ! "t ( ! occurr5ce t is ! basis = ! lawsuit 9 ! same specialty or claim$ specialty z ! p>ty aga9/ :om or on ^: behalf ! te/imony is to be (f]$4 ,if ! p>ty aga9/ :om or on ^: behalf ! te/imony is to be (f]$ is or claims to be a speciali/ :o is bo>d c]tifi$1 ! exp]t witness %all be a speciali/ :o is bo>d c]tifi$ 9 t specialty or claim$ specialty4 7#b7 ,dur+ ! #a-ye> p]iod imm$iately prec$+ ! occurr5ce ( ! action t gave rise to ! lawsuit1 ! exp]t witness %all h devot$ a majority ( ! individual's pr(essional "t to "o or m ( ! foll[+3 7,a7 ,! active cl9ical practice ( ! same heal? pr(ession z ! def5dant &1 if ! def5dant is or claims to be a speciali/1 9 ! same specialty or claim$ specialty4 7,b7 ,! in/ruction ( /ud5ts 9 an accr$it$ heal? pr(essional s*ool or accr$it$ resid5cy or cl9ical rese>* program 9 ! same heal? pr(ession z ! def5dant &1 if ! def5dant is or claims to be a speciali/1 9 an accr$it$ heal? pr(essional s*ool or accr$it$ resid5cy or cl9ical rese>* program 9 ! same specialty or claim$ specialty4 7#c7 ,if ! def5dant is a g5]al practition]1 ! exp]t witness %all h devot$ a majority ( ! witness's pr(essional "t 9 ! #a-ye> p]iod prec$+ ! occurr5ce ( ! action giv+ rise to ! lawsuit to "o or m ( ! foll[+3 7,a7 ,active cl9ical practice z a g5]al practition]4 7,b7 ,in/ruction ( /ud5ts 9 an accr$it$ heal? pr(essional s*ool or accr$it$ resid5cy or cl9ical rese>* program 9 ! same heal? pr(ession z ! def5dant4 7b7 ,lawsuits aga9/ entities ,if ! def5dant 9 a heal? c>e lawsuit is an entity t employs a p]son aga9/ :om or on ^: behalf ! te/imony is (f]$1 ! provisions ( subsection 7a7 apply z if ! p]son 7 ! p>ty or def5dant aga9/ :om or on ^: behalf ! te/imony is (f]$4 7c7 ,p[] ( c\rt ,no?+ 9 ?is subsection %all limit ! p[] ( ! trial c\rt 9 a heal? c>e lawsuit to disqualify an exp]t witness on gr\nds o!r ?an ! qualifications set =? "u ?is subsection4 7d7 ,limitation ,an exp]t witness 9 a heal? c>e lawsuit %all n be p]mitt$ to te/ify if ! fee ( ! witness is 9 any way cont+5t on ! outcome ( ! lawsuit4 7e7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t places additional qualification requirem5ts ^u any individual te/ify+ z an exp]t witness4 #biad4 ,affidavit ( m]it 7a7 ,requir$ fil+ ,subject to subsection 7b71 ! pla9tiff 9 a heal? c>e lawsuit alleg+ neglig5ce or1 if ! pla9tiff is repres5t$ by an attorney1 ! pla9tiff's attorney %all file simultane\sly ) ! heal? c>e lawsuit an affidavit ( m]it sign$ by a heal? pr(essional :o meets ! requirem5ts = an exp]t witness "u section #biac ( ?is title4 ,! affidavit ( m]it %all c]tify t ! heal? pr(essional has review$ ! notice & all m$ical records suppli$ to him or h] by ! pla9tiff's attorney conc]n+ ! allegations conta9$ 9 ! notice & %all conta9 a /atem5t ( ea* ( ! foll[+3 7#a7 ,! applicable /&>d ( practice or c>e4 7#b7 ,! heal? pr(essional's op9ion t ! applicable /&>d ( practice or c>e 0 brea*$ by ! heal? pr(essional or heal? facility receiv+ ! notice4 7#c7 ,! actions t %\ld h be5 tak5 or omitt$ by ! heal? pr(essional or heal? facility 9 ord] to h compli$ ) ! applicable /&>d ( practice or c>e4 7#d7 ,! mann] 9 :i* ! brea* ( ! /&>d ( practice or c>e 0 ! proximate cause ( ! injury alleg$ 9 ! notice4 7#e7 ,a li/+ ( ! m$ical records review$4 7b7 ,fil+ ext5sion ,^u motion ( a p>ty = good cause %[n1 ! c\rt 9 :i* ! compla9t is fil$ may grant ! pla9tiff or1 if ! pla9tiff is repres5t$ by an attorney1 ! pla9tiff's attorney an additional #bh days 9 :i* to file ! affidavit requir$ "u subsection 7a74 7c7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t e/abli%es additional requirem5ts = ! fil+ ( an affidavit ( m]it or simil> pre-litigation docum5tation4 #biae4 ,notice ( int5t to comm5ce lawsuit 7a7 ,advance notice ,a p]son %all n comm5ce a heal? c>e lawsuit aga9/ a heal? c>e provid] unless ! p]son has giv5 ! heal? c>e provid] #ij days writt5 notice be=e ! action is comm5c$4 7b7 ,exceptions ,a heal? c>e lawsuit aga9/ a heal? c>e provid] fil$ )9 #f mon?s ( ! /atute ( limitations expir+ z to any claimant1 or )9 #a ye> ( ! /atute ( repose expir+ z to any claimant1 %all be exempt f compliance ) ?is section4 7c7 ,/ate flexibility ,no provision ( ?is section %all be con/ru$ to preempt any ,/ate law 7:e!r effective be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act7 t e/abli%es a diff]5t "t p]iod = ! fil+ ( writt5 notice4 ,,xxx ,consolidation ( ,f$]al welf>e programs #cjja4 ,s5se ( congress ,x is ! s5se ( ,congress t all welf>e programs %\ld be "u ! jurisdiction ( a s+le ,h\se committee & a s+le ,s5ate committee4 ,fur!rmore1 welf>e programs %\ld be prioritiz$1 bas$ on _! efficacy1 ) ! objective ( elim9at+ programs t ar5't work+ & reta9+ ^? t are4 ,b ,fair ,tax ,act #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort ,title ,?is ,act may be cit$ z ! ,fair,tax ,act ( #bjai4 7b7 ,table ( ,cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,sec4 #b4 ,congressional f9d+s4 ,title ,i--,repeal ( ! ,income ,tax1 ,payroll ,taxes1 & ,e/ate & ,gift ,taxes ,sec4 #aja4 ,income taxes repeal$4 ,sec4 #ajb4 ,payroll taxes repeal$4 ,sec4 #ajc4 ,e/ate & gift taxes repeal$4 ,sec4 #ajd4 ,con=m+ am5dm5ts2 effective date4 ,title ,,ii--,sales ,tax ,enact$ ,sec4 #bja4 ,sales tax4 ,sec4 #bjb4 ,con=m+ & te*nical am5dm5ts4 ,title ,,iii--,o!r ,matt]s ,sec4 #cja4 ,phase-out ( adm9i/ration ( repeal$ ,f$]al taxes4 ,sec4 #cjb4 ,adm9i/ration ( o!r ,f$]al taxes4 ,sec4 #cjc4 ,sales tax inclusive ,social ,security b5efits indexation4 ,title ,,iv--,sunset ( ,sales ,tax if ,sixte5? ,am5dm5t n ,repeal$ ,sec4 #dja4 ,elim9ation ( sales tax if ,sixte5? ,am5dm5t n repeal$4 #b4 ,congressional f9d+s 7a7 ,f9d+s ,relat+ to ,f$]al ,income ,tax ,congress f9ds ! ,f$]al income tax-- 7#a7 ret>ds economic gr[? & has r$uc$ ! /&>d ( liv+ ( ! ,am]ican public2 7#b7 imp$es ! int]national competitiv5ess ( ,unit$ ,/ates indu/ry2 7#c7 r$uces sav+s & inve/m5t 9 ! ,unit$ ,/ates by tax+ income multiple times2 7#d7 sl[s ! capital =mation necess>y = real wages to /eadily increase2 7#e7 l[]s productivity2 7#f7 imposes unacceptable & unnecess>y adm9i/rative & compliance co/s on individual & bus9ess taxpay]s2 7#g7 is unfair & inequitable2 7#h7 unnecess>ily intrudes ^u ! privacy & civil rights ( ,unit$ ,/ates citiz5s2 7#i7 hides ! true co/ ( gov]nm5t by emb$d+ taxes 9 ! co/s ( ev]y?+ ,am]icans buy2 7#aj7 is n be+ compli$ ) at satisfactory levels & !re=e raises ! tax burd5 on law abid+ citiz5s2 & 7#aa7 imp$es upw>d social mobility4 7b7 ,f9d+s ,relat+ to ,f$]al ,payroll ,taxes ,congress f9ds fur!r t ! ,social ,security & ,m$ic>e payroll taxes & self-employm5t taxes-- 7#a7 raise ! co/ ( employm5t2 7#b7 de/roy jobs & cause unemploym5t2 & 7#c7 h a disproportionately adv]se impact on l[] income ,am]icans4 7c7 ,f9d+s ,relat+ to ,f$]al ,e/ate & ,gift ,taxes ,congress f9ds fur!r t ! ,f$]al e/ate & gift taxes-- 7#a7 =ce family bus9esses & f>ms to be sold by ! family to pay su* taxes2 7#b7 disc\rage capital =mation & entrepr5eur%ip2 7#c7 fo/] ! cont9u$ dom9ance ( l>ge ent]prises ov] small family-own$ companies & f>ms2 & 7#d7 impose unacceptably high tax plann+ co/s on small bus9esses & f>ms4 7d7 ,f9d+s ,relat+ to ,national ,sales ,tax ,congress f9ds fur!r t a broad-bas$ national sales tax on goods & s]vices pur*as$ = f9al consumption-- 7#a7 is simil> 9 _m respects to ! sales & use taxes 9 place 9 #de ( ! #ej ,/ates2 7#b7 w promote sav+s & inve/m5t2 7#c7 w promote fairness2 7#d7 w promote economic gr[?2 7#e7 w raise ! /&>d ( liv+2 7#f7 w increase inve/m5t2 7#g7 w enhance productivity & int]national competitiv5ess2 7#h7 w r$uce adm9i/rative burd5s on ! ,am]ican taxpay]2 7#i7 w improve upw>d social mobility2 & 7#aj7 w respect ! privacy int]e/s & civil rights ( taxpay]s4 7e7 ,f9d+s ,relat+ to ,adm9i/ration ( ,national ,sales ,tax ,congress fur!r f9ds t-- 7#a7 mo/ ( ! practical exp]i5ce adm9i/]+ sales taxes is f\nd at ! ,/ate gov]nm5tal level2 7#b7 x is desirable to h>monize ,f$]al & ,/ate collection & en=cem5t ef=ts to ! maximum ext5t possible2 7#c7 x is s\nd tax adm9i/ration policy to fo/] adm9i/ration & collection ( ! ,f$]al sales tax at ! ,/ate level 9 return = a reasonable adm9i/ration fee to ! ,/ates2 & 7#d7 bus9esses t mu/ collect & remit taxes %\ld receive reasonable comp5sation = ! co/ ( do+ s4 7f7 ,f9d+s ,relat+ to ,repeal ( ,pres5t ,f$]al ,tax ,sy/em ,congress fur!r f9ds t ! #af? ,am5dm5t to ! ,unit$ ,/ates ,con/itution %\ld be repeal$4 ,i ,repeal ( ! ,income ,tax1 ,payroll ,taxes1 & ,e/ate & ,gift ,taxes #aja4 ,income taxes repeal$ ,subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to income taxes & self-employm5t taxes7 is repeal$4 #ajb4 ,payroll taxes repeal$ 7a7 ,9 ,g5]al ,subtitle ,c ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to payroll taxes & )hold+ ( income taxes7 is repeal$4 7b7 ,fund+ ( ,social ,security ,= fund+ ( ! ,social ,security ,tru/ ,funds f g5]al rev5ue1 see section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja74 #ajc4 ,e/ate & gift taxes repeal$ ,subtitle ,b ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to e/ate & gift taxes7 is repeal$4 #ajd4 ,con=m+ am5dm5ts2 effective date 7a7 ,con=m+ ,am5dm5ts ,! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ subtitle ,h 7relat+ to f9anc+ ( ,presid5tial election campaigns72 & 7#b7 by r$esignat+-- 7,a7 subtitle ,d 7relat+ to miscellane\s excise taxes7 z subtitle ,b2 7,b7 subtitle ,e 7relat+ to alcohol1 tobacco1 & c]ta9 o!r excise taxes7 z subtitle ,c2 7,c7 subtitle ,f 7relat+ to proc$ure & adm9i/ration7 z subtitle ,d2 7,d7 subtitle ,g 7relat+ to ! ,jo9t ,committee on ,taxation7 z subtitle ,e2 7,e7 subtitle ,i 7relat+ to ! ,tru/ ,fund ,code7 z subtitle ,f2 7,f7 subtitle ,j 7relat+ to coal indu/ry heal? b5efits7 z subtitle ,g2 & 7,g7 subtitle ,k 7relat+ to gr\p heal? plan portability1 access1 & r5ewability requirem5ts7 z subtitle ,h4 7b7 ,r$esignation ( #aihf ,code 7#a7 ,9 g5]al ,! ,int]nal ,rev5ue ,code ( #aihf enact$ on ,octob] #bb1 #aihf1 z h]et(ore1 h]eby1 or h]eaft] am5d$1 may be cit$ z ! ,int]nal ,rev5ue ,code ( #bjai4 7#b7 ,ref]5ces 9 laws1 etc ,except :5 inappropriate1 any ref]5ce 9 any law1 ,executive ord]1 or o!r docum5t-- 7,a7 to ! ,int]nal ,rev5ue ,code ( #aihf %all include a ref]5ce to ! ,int]nal ,rev5ue ,code ( #bjai2 & 7,b7 to ! ,int]nal ,rev5ue ,code ( #bjai %all include a ref]5ce to ! provisions ( law =m]ly kn[n z ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,additional ,am5dm5ts ,= additional con=m+ am5dm5ts1 see section #bjb ( ?is ,act4 7d7 ,effective ,date ,except z o!rwise provid$ 9 ?is ,act1 ! am5dm5ts made by ?is ,act %all take effect on ,janu>y #a1 #bjba4 ,,ii ,sales ,tax ,enact$ #bja4 ,sales tax 7a7 ,9 ,g5]al ,! ,int]nal ,rev5ue ,code ( #bjai is am5d$ by ins]t+ be=e subtitle ,b 7z r$esignat$ by section #ajd7;a77#b77;,a77 ! foll[+ new subtitle3 ,a ,sales ,tax ,sec4 #a4 ,pr9ciples ( int]pretation4 ,sec4 #b4 ,def9itions4 ,*apt] #a4 ,int]pretation2 ,def9itions2 ,imposition ( ,tax2 etc4 ,*apt] #b4 ,cr$its2 refunds ,*apt] #c4 ,family consumption all[ance ,*apt] #d4 ,f$]al & /ate coop]ative tax adm9i/ration ,*apt] #e4 ,o!r adm9i/rative provisions ,*apt] #f4 ,collections2 appeals2 taxpay] rights ,*apt] #g4 ,special rules ,*apt] #h4 ,f9ancial int]m$iation s]vices ,*apt] #i4 ,additional matt]s #a4 ,pr9ciples ( int]pretation 7a7 ,9 ,g5]al ,any c\rt1 ! ,secret>y1 & any sales tax adm9i/]+ au?ority %all consid] ! purposes ( ?is subtitle 7z set =? 9 subsection 7b77 z ! prim>y aid 9 /atutory con/ruction4 7b7 ,purposes ,! purposes ( ?is subtitle are z foll[s3 7#a7 ,to raise rev5ue ne$$ by ! ,f$]al ,gov]nm5t 9 a mann] consi/5t ) ! o!r purposes ( ?is subtitle4 7#b7 ,to tax all consumption ( goods & s]vices 9 ! ,unit$ ,/ates once1 )\t exception1 b only once4 7#c7 ,to prev5t d\ble1 multiple1 or cascad+ taxation4 7#d7 ,to simplify ! tax law & r$uce ! adm9i/ration co/s (1 & ! co/s ( compliance )1 ! tax law4 7#e7 ,to provide = ! adm9i/ration ( ! tax law 9 a mann] t respects privacy1 due process1 individual rights :5 int]act+ ) ! gov]nm5t1 ! presumption ( innoc5ce 9 crim9al proce$+s1 & ! presumption ( lawful behavior 9 civil proce$+s4 7#f7 ,to increase ! role ( ,/ate gov]nm5ts 9 ,f$]al tax adm9i/ration because ( ,/ate gov]nm5t exp]tise 9 sales tax adm9i/ration4 7#g7 ,to enhance g5]ally coop]ation & coord9ation among ,/ate tax adm9i/rators2 & to enhance coop]ation & coord9ation among ,f$]al & ,/ate tax adm9i/rators1 consi/5t ) ! pr9ciple ( int]gov]nm5tal tax immunity4 7c7 ,second>y ,aids to ,/atutory ,con/ruction ,z a second>y aid 9 /atutory con/ruction1 any c\rt1 ! ,secret>y1 & any sales tax adm9i/]+ au?ority %all consid]-- 7#a7 ! common law canons ( /atutory con/ruction1 7#b7 ! mean+ & con/ruction ( concepts & t]ms us$ 9 ! ,int]nal ,rev5ue ,code ( #aihf z 9 effect be=e ! effective date ( ?is subtitle1 & 7#c7 con/rue any ambiguities 9 ?is ,act 9 favor ( res]v+ p[]s to ! ,/ates respectively1 or to ! p4 #b4 ,def9itions 7a7 ,9 ,g5]al ,= purposes ( ?is subtitle-- 7#a7 ,affiliat$ firms ,a firm is affiliat$ ) ano!r if #a firm owns #ej p]c5t or m (-- 7,a7 ! vot+ %>es 9 a corporation1 or 7,b7 ! capital int]e/s ( a bus9ess firm t is n a corporation4 7#b7 ,con=m+ /ate sales tax ,! t]m con=m+ ,/ate sales tax means a sales tax impos$ by a ,/ate t adopts ! same def9ition ( taxable prop]ty & s]vices z adopt$ by ?is subtitle4 7#c7 ,designat$ comm]cial private c\ri] s]vice ,! t]m designat$ comm]cial private c\ri] s]vice means a firm designat$ z su* by ! ,secret>y or any sales tax adm9i/]+ au?ority1 ^u application ( ! firm1 if ! firm-- 7,a7 provides its s]vices to ! g5]al public1 7,b7 records electronically to its data base kept 9 ! regul> c\rse ( its bus9ess ! date on :i* an item 0 giv5 to su* firm = deliv]y1 & 7,c7 has be5 op]at+ = at lea/ #a ye>4 7#d7 ,education & tra9+ ,! t]m education & tra9+ means tuition = prim>y1 second>y1 or po/second>y level education1 & job-relat$ tra9+ c\rses4 ,su* t]m does n include room1 bo>d1 sports activities1 recreational activities1 hobbies1 games1 arts or crafts or cultural activities4 7#e7 ,gross paym5ts ,! t]m gross paym5ts means paym5ts = taxable prop]ty or s]vices1 includ+ ,f$]al taxes impos$ by ?is title4 7#f7 ,intangible prop]ty 7,a7 ,9 g5]al ,! t]m intangible prop]ty includes copyrights1 tradem>ks1 pat5ts1 goodwill1 f9ancial in/rum5ts1 securities1 comm]cial pap]1 debts1 notes & bonds1 & o!r prop]ty deem$ intangible at common law4 ,! ,secret>y %all1 by regulation resolve diff]5ces among ! provisions ( common law ( ! sev]al ,/ates4 7,b7 ,c]ta9 types ( prop]ty ,su* t]m does n include tangible p]sonal prop]ty 7or r5ts or leaseholds ( any t]m !reon71 real prop]ty 7or r5ts or leaseholds ( any t]m !reon7 & comput] s(tw>e4 7#g7 ,p]son ,! t]m p]son means any natural p]son1 & unless ! context cle>ly does n all[ x1 any corporation1 p>tn]%ip1 limit$ liability company1 tru/1 e/ate1 gov]nm5t1 ag5cy1 adm9i/ration1 organization1 association1 or o!r legal entity 7=eign or dome/ic74 7#h7 ,produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices 7,a7 ,9 g5]al ,a taxable prop]ty or s]vice is us$ to produce1 provide1 r5d]1 or sell a taxable prop]ty or s]vice if su* prop]ty or s]vice is pur*as$ by a p]son engag$ 9 a trade or bus9ess = ! purpose ( employ+ or us+ su* taxable prop]ty or s]vice 9 ! production1 provision1 r5d]+1 or sale ( o!r taxable prop]ty or s]vices 9 ! ord9>y c\rse ( t trade or bus9ess4 7,b7 ,rese>*1 exp]im5tation1 te/+1 & developm5t ,taxable prop]ty or s]vices us$ 9 a trade or bus9ess = ! purpose ( rese>*1 exp]im5tation1 te/+1 & developm5t %all be treat$ z us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices4 7,c7 ,insurance paym5ts ,taxable prop]ty or s]vices pur*as$ by an insur] on behalf ( an insur$ %all be treat$ z us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices if ! premium = ! insurance contract giv+ rise to ! insur]'s obligation 0 subject to tax pursuant to section #hja 7relat+ to f9ancial int]m$iation s]vices74 7,d7 ,education & tra9+ ,education & tra9+ %all be treat$ z s]vices us$ to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices4 7#i7 ,regi/]$ sell] ,! t]m regi/]$ sell] means a p]son regi/]$ pursuant to section #ejb4 7#aj7 ,sales tax adm9i/]+ au?ority ,! t]m sales tax adm9i/]+ au?ority means-- 7,a7 ! ,/ate ag5cy designat$ to collect & adm9i/] ! sales tax impos$ by ?is subtitle1 9 an adm9i/]+ ,/ate1 or 7,b7 ! ,secret>y1 9 a ,/ate t is nei!r-- 7i7 an adm9i/]+ ,/ate1 nor 7ii7 a ,/ate t has elect$ to h its sales tax adm9i/]$ by an adm9i/]+ ,/ate4 7#aa7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury4 7#ab7 ,taxable employ] 7,a7 ,9 g5]al ,! t]m taxable employ] includes-- 7i7 any h\sehold employ+ dome/ic s]vants1 & 7ii7 any gov]nm5t except = gov]nm5t ent]prises 7z def9$ 9 section #gjd74 7,b7 ,exceptions ,! t]m taxable employ] does n include any employ] :i* is-- 7i7 engag$ 9 a trade or bus9ess1 7ii7 a n-=-pr(it organization 7z def9$ 9 section #gjf71 or 7iii7 a gov]nm5t ent]prise 7z def9$ 9 section #gjd74 7,c7 ,cross ref]5ce ,= rules relat+ to collection & remittance ( tax on wages by taxable employ]s1 see section #ajc7;b77#b74 7#ac7 ,tax inclusive fair m>ket value ,! t]m tax inclusive fair m>ket value means ! fair m>ket value ( taxable prop]ty or s]vices plus ! tax impos$ by ?is subtitle4 7#ad7 ,taxable prop]ty or s]vice 7,a7 ,g5]al rule ,! t]m taxable prop]ty or s]vice means-- 7i7 any prop]ty 7includ+ leaseholds ( any t]m or r5ts ) respect to su* prop]ty7 b exclud+-- 7,i7 intangible prop]ty1 & 7,,ii7 us$ prop]ty1 & 7ii7 any s]vice 7includ+ any f9ancial int]m$iation s]vices z det]m9$ by section #hja74 7,b7 ,s]vice ,= purposes ( subp>agraph 7,a71 ! t]m s]vice-- 7i7 %all include any s]vice p]=m$ by an employee = :i* ! employee is paid wages or a sal>y by a taxable employ]1 & 7ii7 %all n include any s]vice p]=m$ by an employee = :i* ! employee is paid wages or a sal>y-- 7,i7 by an employ] 9 ! regul> c\rse ( ! employ]'s trade or bus9ess1 7,,ii7 by an employ] t is a n-=-pr(it organization 7z def9$ 9 section #gjf71 7,,iii7 by an employ] t is a gov]nm5t ent]prise 7z def9$ 9 section #gjd71 & 7,,iv7 by taxable employ]s to employees directly provid+ education & tra9+4 7#ae7 ,unit$ /ates ,! t]m ,unit$ ,/ates1 :5 us$ 9 ! geographical s5se1 means ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 & any commonweal?1 t]ritory1 or possession ( ! ,unit$ ,/ates4 7#af7 ,us$ prop]ty ,! t]m us$ prop]ty means-- 7,a7 prop]ty on :i* ! tax impos$ by section #aja has be5 collect$ & = :i* no cr$it has be5 all[$ "u section #bjb1 #bjc1 or #bje1 or 7,b7 prop]ty t 0 held o!r ?an = a bus9ess purpose 7z def9$ 9 section #ajb7;b77 on ,decemb] #ca1 #bjbj4 7#ag7 ,wages & sal>y ,! t]ms wage & sal>y mean all comp5sation paid = employm5t s]vice includ+ ca% comp5sation1 employee b5efits1 disability insurance1 or wage replacem5t insurance paym5ts1 unemploym5t comp5sation insurance1 work]s' comp5sation insurance1 & ! fair m>ket value ( any o!r consid]ation paid by an employ] to an employee 9 consid]ation = employm5t s]vices r5d]$4 7b7 ,cross ,ref]5ces 7#a7 ,= ! def9ition ( bus9ess purposes1 see section #ajb7;b74 7#b7 ,= ! def9ition ( insurance contract1 see section #bjf7;e74 7#c7 ,= ! def9ition ( qualifi$ family1 see section #cjb4 7#d7 ,= ! def9ition ( mon?ly pov]ty level1 see section #cjc4 7#e7 ,= ! def9ition ( l>ge sell]1 see section #eja7;e77#c74 7#f7 ,= ! def9ition ( hobby activities1 see section #gja4 7#g7 ,= ! def9ition ( gam+ sponsor1 see section #gja7;a74 7#h7 ,= ! def9ition ( a *ance1 see section #gja7;b74 7#i7 ,= ! def9ition ( gov]nm5t ent]prise1 see section #gjd7;b74 7#aj7 ,= ! def9ition ( mix$ use prop]ty1 see section #gje4 7#aa7 ,= ! def9ition ( qualifi$ n-=-pr(it organization1 see section #gjf4 7#ab7 ,= ! def9ition ( f9ancial int]m$iation s]vices1 see section #hja4 #a ,int]pretation2 def9itions2 imposition ( tax2 etc4 ,sec4 #aja4 ,imposition ( sales tax4 ,sec4 #ajb4 ,int]m$iate & export sales4 ,sec4 #ajc4 ,rules relat+ to collection & remittance ( tax4 #aja4 ,imposition ( sales tax 7a7 ,9 ,g5]al ,!re is h]eby impos$ a tax on ! use or consumption 9 ! ,unit$ ,/ates ( taxable prop]ty or s]vices4 7b7 ,rate 7#a7 ,= #bjba ,9 ! cal5d> ye> #bjba1 ! rate ( tax is #bc p]c5t ( ! gross paym5ts = ! taxable prop]ty or s]vice4 7#b7 ,= ye>s aft] #bjba ,= ye>s aft] ! cal5d> ye> #bjba1 ! rate ( tax is ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 p>agraph 7#c77 ( ! gross paym5ts = ! taxable prop]ty or s]vice4 7#c7 ,comb9$ f$]al tax rate p]c5tage ,! comb9$ ,f$]al tax rate p]c5tage is ! sum (-- 7,a7 ! g5]al rev5ue rate 7z def9$ 9 p>agraph 7#d771 7,b7 ! old-age1 survivors & disability insurance rate1 & 7,c7 ! hospital insurance rate4 7#d7 ,g5]al rev5ue rate ,! g5]al rev5ue rate %all be #ad4ia p]c5t4 7c7 ,coord9ation ,) ,import ,duties ,! tax impos$ by ?is section is 9 addition to any import duties impos$ by *apt] #d ( title #ai1 ,unit$ ,/ates ,code4 ,! ,secret>y %all provide by regulation t1 to ! maximum ext5t practicable1 ! tax impos$ by ?is section on import$ taxable prop]ty & s]vices is collect$ & adm9i/]$ 9 conjunction ) any applicable import duties impos$ by ! ,unit$ ,/ates4 7d7 ,liability = ,tax 7#a7 ,9 g5]al ,! p]son us+ or consum+ taxable prop]ty or s]vices 9 ! ,unit$ ,/ates is liable = ! tax impos$ by ?is section1 except z provid$ 9 p>agraph 7#b7 ( ?is subsection4 7#b7 ,exception :]e tax paid to sell] ,a p]son us+ or consum+ a taxable prop]ty or s]vice 9 ! ,unit$ ,/ates is n liable = ! tax impos$ by ?is section if ! p]son pays ! tax to a p]son sell+ ! taxable prop]ty or s]vice & receives f su* p]son a pur*as]'s receipt )9 ! mean+ ( section #eji4 #ajb4 ,int]m$iate & export sales 7a7 ,9 ,g5]al ,= purposes ( ?is subtitle-- 7#a7 ,bus9ess & export purposes ,no tax %all be impos$ "u section #aja on any taxable prop]ty or s]vice pur*as$ = a bus9ess purpose 9 a trade or bus9ess4 7#b7 ,inve/m5t purpose ,no tax %all be impos$ "u section #aja on any taxable prop]ty or s]vice pur*as$ = an inve/m5t purpose & held exclusively = an inve/m5t purpose4 7#c7 ,/ate gov]nm5t functions ,no tax %all be impos$ "u section #aja on ,/ate gov]nm5t functions t d n con/itute ! f9al consumption ( prop]ty or s]vices4 7b7 ,bus9ess ,purposes ,= purposes ( ?is section1 ! t]m pur*as$ = a bus9ess purpose 9 a trade or bus9ess means pur*as$ by a p]son engag$ 9 a trade or bus9ess & us$ 9 t trade or bus9ess-- 7#a7 = resale1 7#b7 to produce1 provide1 r5d]1 or sell taxable prop]ty or s]vices1 or 7#c7 9 fur!rance ( o!r bona fide bus9ess purposes4 7c7 ,inve/m5t ,purposes ,= purposes ( ?is section1 ! t]m pur*as$ = an inve/m5t purpose means prop]ty pur*as$ exclusively = purposes ( appreciation or ! production ( income b n entail+ m ?an m9or p]sonal ef=ts4 #ajc4 ,rules relat+ to collection & remittance ( tax 7a7 ,liability = ,collection & ,remittance ( ! ,tax ,except z provid$ o!rwise by ?is section1 any tax impos$ by ?is subtitle %all be collect$ & remitt$ by ! sell] ( taxable prop]ty or s]vices 7includ+ f9ancial int]m$iation s]vices74 7b7 ,tax ,to ,be ,remitt$ by ,pur*as] 9 ,c]ta9 ,circum/ances 7#a7 ,9 g5]al ,9 ! case ( taxable prop]ty or s]vices pur*as$ outside ( ! ,unit$ ,/ates & import$ into ! ,unit$ ,/ates = use or consumption 9 ! ,unit$ ,/ates1 ! pur*as] %all remit ! tax impos$ by section #aja4 7#b7 ,c]ta9 wages or sal>y ,9 ! case ( wages or sal>y paid by a taxable employ] :i* are taxable s]vices1 ! employ] %all remit ! tax impos$ by section #aja4 7c7 ,conv]sion ( ,bus9ess or ,export ,prop]ty or ,s]vices ,prop]ty or s]vices pur*as$ = a bus9ess purpose 9 a trade or bus9ess or = export 7sold untax$ pursuant to section #ajb7;a77 t is subsequ5tly conv]t$ to p]sonal use %all be deem$ pur*as$ at ! "t ( conv]sion & %all be subject to ! tax impos$ by section #aja at ! fair m>ket value ( ! conv]t$ prop]ty z ( ! date ( conv]sion4 ,! tax %all be due z if ! prop]ty _h be5 sold at ! fair m>ket value dur+ ! mon? ( conv]sion4 ,! p]son us+ or consum+ ! conv]t$ prop]ty is liable = & %all remit ! tax4 7d7 ,b>t] ,transactions ,if gross paym5t = taxable prop]ty or s]vices is made 9 o!r ?an money1 !n ! p]son responsible = collect+ & remitt+ ! tax %all remit ! tax to ! sales tax adm9i/]+ au?ority 9 money z if gross paym5t _h be5 made 9 money at ! tax inclusive fair m>ket value ( ! taxable prop]ty or s]vices pur*as$4 #b ,,cr$its2 ,,refunds ,sec4 #bja4 ,cr$its & refunds4 ,sec4 #bjb4 ,bus9ess use conv]sion cr$it4 ,sec4 #bjc4 ,int]m$iate & export sales cr$it4 ,sec4 #bjd4 ,adm9i/ration cr$it4 ,sec4 #bje4 ,bad debt cr$it4 ,sec4 #bjf4 ,insurance proce$s cr$it4 ,sec4 #bjg4 ,refunds4 #bja4 ,cr$its & refunds 7a7 ,9 ,g5]al ,ea* p]son %all be all[$ a cr$it ) respect to ! taxes impos$ by section #aja = ea* mon? 9 an am\nt equal to ! sum (-- 7#a7 su* p]son's bus9ess use conv]sion cr$it pursuant to section #bjb = su* mon?1 7#b7 su* p]son's int]m$iate & export sales cr$it pursuant to section #bjc = su* mon?1 7#c7 ! adm9i/ration cr$it pursuant to section #bjd = su* mon?1 7#d7 ! bad debt cr$it pursuant to section #bje = su* mon?1 7#e7 ! insurance proce$s cr$it pursuant to section #bjf = su* mon?1 7#f7 ! transitional inv5tory cr$it pursuant to section #ijb1 & 7#g7 any am\nt paid 9 excess ( ! am\nt due4 7b7 ,cr$its ,n ,additive ,only "o cr$it all[$ by *apt] #b may be tak5 ) respect to any p>ticul> gross paym5t4 #bjb4 ,bus9ess use conv]sion cr$it 7a7 ,9 ,g5]al ,= purposes ( section #bja1 a p]son's bus9ess use conv]sion cr$it = any mon? is ! aggregate ( ! am\nts det]m9$ "u subsection 7b7 ) respect to taxable prop]ty & s]vices-- 7#a7 on :i* tax 0 impos$ by section #aja 7& actually paid71 & 7#b7 :i* comm5c$ to be #ie p]c5t or m us$ dur+ su* mon? = bus9ess purposes 7)9 ! mean+ ( section #ajb7;b774 7b7 ,am\nt ( ,cr$it ,! am\nt det]m9$ "u ?is p>agraph ) respect to any taxable prop]ty or s]vice is ! less] (-- 7#a7 ! product (-- 7,a7 ! rate impos$ by section #aja1 & 7,b7 ! quoti5t t is-- 7i7 ! fair m>ket value ( ! prop]ty or s]vice :5 its use is conv]t$1 divid$ by 7ii7 ! quantity t is "o m9us ! tax rate impos$ by section #aja1 or 7#b7 ! am\nt ( tax paid ) respect to su* taxable prop]ty or s]vice1 includ+ ! am\nt1 if any1 det]m9$ 9 accordance ) section #gje 7relat+ to mix$ use prop]ty74 #bjc4 ,int]m$iate & export sales cr$it ,= purposes ( section #bja1 a p]son's int]m$iate & export sales cr$it is ! am\nt ( sales tax paid on ! pur*ase ( any taxable prop]ty or s]vice pur*as$ =-- 7#a7 a bus9ess purpose 9 a trade or bus9ess 7z def9$ 9 section #ajb7;b771 or 7#b7 export f ! ,unit$ ,/ates = use or consumption outside ! ,unit$ ,/ates4 #bjd4 ,adm9i/ration cr$it 7a7 ,9 ,g5]al ,e p]son fil+ a timely mon?ly report 7) reg>d to ext5sions7 9 compliance ) section #eja %all be entitl$ to a taxpay] adm9i/rative cr$it equal to ! great] (-- 7#a7 #bjj1 or 7#b7 "o-qu>t] ( #a p]c5t ( ! tax remitt$4 7b7 ,limitation ,! cr$it all[$ "u ?is section %all n exce$ #bj p]c5t ( ! tax due to be remitt$ prior to ! application ( any cr$it or cr$its p]mitt$ by section #bja4 #bje4 ,bad debt cr$it 7a7 ,f9ancial ,int]m$iation ,s]vices ,any p]son :o has exp]i5c$ a bad debt 7o!r ?an unpaid invoices )9 ! mean+ ( subsection 7b77 %all be entitl$ to a cr$it equal to ! product (-- 7#a7 ! rate impos$ by section #aja1 & 7#b7 ! quoti5t t is-- 7,a7 ! am\nt ( ! bad debt 7z def9$ 9 section #hjb71 divid$ by 7,b7 ! quantity t is "o m9us ! rate impos$ by section #aja4 7b7 ,unpaid ,invoices ,any p]son elect+ ! accrual me?od pursuant to section #ejc t has ) respect to a transaction-- 7#a7 invoic$ ! tax impos$ by section #aja1 7#b7 remitt$ ! invoic$ tax1 7#c7 actually deliv]$ ! taxable prop]ty or p]=m$ ! taxable s]vices invoic$1 & 7#d7 n be5 paid #ahj days aft] date ! invoice 0 due to be paid1 %all be entitl$ to a cr$it equal to ! am\nt ( tax remitt$ & unpaid by ! pur*as]4 7c7 ,subsequ5t ,paym5t ,any paym5t made ) respect to a transaction subsequ5t to a section #bje cr$it be+ tak5 ) respect to t transaction %all be subject to tax 9 ! mon? ! paym5t 0 receiv$ z if a tax inclusive sale ( taxable prop]ty & s]vices 9 ! am\nt ( ! paym5t _h be5 made4 7d7 ,p>tial ,paym5ts ,p>tial paym5ts %all be treat$ z pro rata paym5ts ( ! und]ly+ obligation & %all be allocat$ proportionately-- 7#a7 = fully taxable paym5ts1 betwe5 paym5t = ! taxable prop]ty & s]vice & tax1 & 7#b7 = p>tially taxable paym5ts1 among paym5t = ! taxable prop]ty & s]vice1 tax & o!r paym5t4 7e7 ,relat$ ,p>ties ,! cr$it provid$ by ?is section %all n be available ) respect to sales made to relat$ p>ties4 ,= purposes ( ?is section1 relat$ p>ty means affiliat$ firms & family memb]s 7z def9$ 9 section #cjb7;b774 #bjf4 ,insurance proce$s cr$it 7a7 ,9 ,g5]al ,a p]son receiv+ a paym5t f an insur] by virtue ( an insurance contract %all be entitl$ to a cr$it 9 an am\nt det]m9$ by subsection 7b71 less any am\nt paid to ! insur$ by ! insur] pursuant to subsection 7c71 if ! entire premium 7except t portion allocable to ! inve/m5t acc\nt ( ! und]ly+ policy7 = ! insurance contract giv+ rise to ! insur]'s obligation to make a paym5t to ! insur$ 0 subject to ! tax impos$ by section #aja & said tax 0 paid4 7b7 ,cr$it ,am\nt ,! am\nt ( ! cr$it %all be ! product (-- 7#a7 ! rate impos$ by section #aja1 & 7#b7 ! quoti5t t is-- 7,a7 ! am\nt ( ! paym5t made by ! insur] to ! insur$1 divid$ by 7,b7 ! quantity t is "o m9us ! rate impos$ by section #aja4 7c7 ,adm9i/rative ,option ,! cr$it det]m9$ 9 accordance ) subsection 7b7 %all be paid by ! insur] to ! insur$ & ! insur] %all be entitl$ to ! cr$it 9 lieu ( ! insur$1 except t ! insur] may elect1 9 a =m prescrib$ by ! ,secret>y1 to n pay ! cr$it & require ! insur$ to make application = ! cr$it4 ,9 ! ev5t ( su* election1 ! insur] %all provide to ! ,secret>y & ! insur$ ! "n & tax id5tification numb] ( ! insur] & ( ! insur$ & indicate ! prop] am\nt ( ! cr$it4 7d7 ,coord9ation ,) ,respect to ,exemption ,if taxable prop]ty or s]vices pur*as$ by an insur] on behalf ( an insur$ are pur*as$ free ( tax by virtue ( section #b7;a77#h77;,c71 !n ! cr$it provid$ by ?is section %all n be available ) respect to t pur*ase4 7e7 ,insurance ,contract ,= purposes ( subsection 7a71 ! t]m insurance contract %all include a life insurance contract1 a heal? insurance contract1 a prop]ty & casualty loss insurance contract1 a g5]al liability insurance contract1 a m>9e insurance contract1 a fire insurance contract1 an accid5t insurance contract1 a disability insurance contract1 a long-t]m c>e insurance contract1 & an insurance contract t provides a comb9ation ( ^! types ( insurance4 #bjg4 ,refunds 7a7 ,regi/]$ ,sell]s ,if a regi/]$ sell] files a mon?ly tax report ) an ov]paym5t1 !n1 ^u application by ! regi/]$ sell] 9 a =m prescrib$ by ! sales tax adm9i/]+ au?ority1 ! ov]paym5t %[n on ! report %all be refund$ to ! regi/]$ sell] )9 #fj days ( receipt ( said application4 ,9 ! abs5ce ( su* application1 ! ov]paym5t may be c>ri$ =w>d1 )\t int]e/1 by ! p]son entitl$ to ! cr$it4 7b7 ,o!r ,p]sons ,if a p]son o!r ?an a regi/]$ sell] has an ov]paym5t = any mon?1 !n1 ^u application by ! p]son 9 a =m prescrib$ by ! sales tax adm9i/]+ au?ority1 ! cr$it balance due %all be refund$ to ! p]son )9 #fj days ( receipt ( said application4 7c7 ,int]e/ ,no int]e/ %all be paid on any balance due f ! sales tax adm9i/]+ au?ority "u ?is subsection = any mon? if su* balance due is paid )9 #fj days aft] ! application = refund is receiv$4 ,balances due n paid )9 #fj days aft] ! application = refund is receiv$ %all be> int]e/ f ! date ( application4 ,int]e/ %all be paid at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa74 7d7 ,susp5sion ( ,p]iod ,to ,pay ,refund ,only if ,f$]al or ,/ate ,c\rt ,rul+ ,! #fj-;day p]iods "u subsections 7a7 & 7b7 %all be susp5d$ ) respect to a purport$ ov]paym5t 7or portion !re(7 only dur+ any p]iod t !re is 9 effect a prelim9>y1 tempor>y1 or f9al rul+ f a ,f$]al or ,/ate c\rt t !re is reasonable cause to believe t su* ov]paym5t may n actually be due4 #c ,family consumption all[ance ,sec4 #cja4 ,family consumption all[ance4 ,sec4 #cjb4 ,qualifi$ family4 ,sec4 #cjc4 ,mon?ly pov]ty level4 ,sec4 #cjd4 ,rebate me*anism4 ,sec4 #cje4 ,*ange 9 family circum/ances4 #cja4 ,family consumption all[ance ,ea* qualifi$ family %all be eligible to receive a sales tax rebate ea* mon?4 ,! sales tax rebate %all be 9 an am\nt equal to ! product (-- 7#a7 ! rate ( tax impos$ by section #aja1 & 7#b7 ! mon?ly pov]ty level4 #cjb4 ,qualifi$ family 7a7 ,g5]al ,rule ,= purposes ( ?is *apt]1 ! t]m qualifi$ family %all mean "o or m family memb]s %>+ a common resid5ce4 ,all family memb]s %>+ a common resid5ce %all be consid]$ z "p ( "o qualifi$ family4 7b7 ,family ,size ,det]m9ation 7#a7 ,9 g5]al ,to det]m9e ! size ( a qualifi$ family = purposes ( ?is *apt]1 family memb]s %all mean-- 7,a7 an individual1 7,b7 ! individual's sp\se1 7,c7 all l9eal ance/ors & desc5dants ( said individual 7& su* individual's sp\se71 7,d7 all legally adopt$ *ildr5 ( su* individual 7& su* individual's sp\se71 & 7,e7 all *ildr5 "u legal gu>dian%ip ( su* individual 7or su* individual's sp\se74 7#b7 ,id5tification requirem5ts ,9 ord] = a p]son to be c\nt$ z a memb] ( ! family = purposes ( det]m9+ ! size ( ! qualifi$ family1 su* p]son mu/-- 7,a7 h a bona fide ,social ,security numb]1 & 7,b7 be a lawful resid5t ( ! ,unit$ ,/ates4 7c7 ,*ildr5 ,liv+ ,away ,f ,home 7#a7 ,/ud5ts liv+ away f home ,any p]son :o 0 a regi/]$ /ud5t dur+ n few] ?an #e mon?s 9 a cal5d> ye> :ile liv+ away f ! common resid5ce ( a qualifi$ family b :o receives ov] #ej p]c5t ( su* p]son's support dur+ a cal5d> ye> f memb]s ( ! qualifi$ family %all be includ$ z "p ( ! family unit ^: memb]s provid$ said support = purposes ( ?is *apt]4 7#b7 ,*ildr5 ( divorc$ or sep>at$ p>5ts ,if a *ild's p>5ts are divorc$ or legally sep>at$1 a *ild = purposes ( ?is *apt] %all be treat$ z "p ( ! qualifi$ family ( ! cu/odial p>5t4 ,9 cases ( jo9t cu/ody1 ! cu/odial p>5t = purposes ( ?is *apt] %all be ! p>5t t has cu/ody ( ! *ild = m ?an "o-half ( ! "t dur+ a giv5 cal5d> ye>4 ,a p>5t entitl$ to be treat$ z ! cu/odial p>5t pursuant to ?is p>agraph may release ?is claim to ! o!r p>5t if said release is 9 writ+4 7d7 ,annual ,regi/ration ,9 ord] to receive ! family consumption all[ance provid$ by section #cja1 a qualifi$ family mu/ regi/] ) ! sales tax adm9i/]+ au?ority 9 a =m prescrib$ by ! ,secret>y4 ,! annual regi/ration =m %all provide-- 7#a7 ! "n ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! family det]m9ation date1 7#b7 ! ,social ,security numb] ( ea* family memb] on ! family det]m9ation date :o %>$ ! qualifi$ family's resid5ce on ! family det]m9ation date1 7#c7 ! family memb] or family memb]s to :om ! family consumption all[ance %\ld be paid1 7#d7 a c]tification t all li/$ family memb]s are lawful resid5ts ( ! ,unit$ ,/ates1 7#e7 a c]tification t all family memb]s %>+ ! common resid5ce are li/$1 7#f7 a c]tification t no family memb]s 7 inc>c]at$ on ! family det]m9ation date 7)9 ! mean+ ( subsection 7l771 & 7#g7 ! address ( ! qualifi$ family4 ,said regi/ration %all be sign$ by all memb]s ( ! qualifi$ family t h atta9$ ! age ( #ba ye>s z ( ! date ( fil+4 7e7 ,regi/ration ,n ,m&atory ,regi/ration is n m&atory = any qualifi$ family4 7f7 ,effect ( ,failure ,to ,provide ,annual ,regi/ration ,any qualifi$ family t fails to regi/] 9 accordance ) ?is section )9 #cj days ( ! family det]m9ation date1 %all cease receiv+ ! mon?ly family consumption all[ance 9 ! mon? beg9n+ #ij days aft] ! family det]m9ation date4 7g7 ,effect ( ,cur+ ,failure ,to ,provide ,annual ,regi/ration ,any qualifi$ family t fail$ to timely make its annual regi/ration 9 accordance ) ?is section b subsequ5tly cures its failure to regi/]1 %all be entitl$ to up to #f mon?s ( laps$ sales tax rebate paym5ts4 ,no int]e/ on laps$ paym5t am\nt %all be paid4 7h7 ,effective ,date ( ,annual ,regi/rations ,annual regi/rations %all take effect = ! mon? beg9n+ #ij days aft] ! family regi/ration date4 7i7 ,effective ,date ( ,revis$ ,regi/rations ,a revis$ regi/ration made pursuant to section #cje %all take effect = ! fir/ mon? beg9n+ #fj days aft] ! revis$ regi/ration 0 fil$4 ,! exi/+ regi/ration %all rema9 9 effect until ! effective date ( ! revis$ regi/ration4 7j7 ,det]m9ation ( ,regi/ration ,fil+ ,date ,an annual or revis$ regi/ration %all be deem$ fil$ :5-- 7#a7 deposit$ 9 ! ,unit$ ,/ates mail1 po/age prepaid1 to ! address ( ! sales tax adm9i/]+ au?ority1 7#b7 deliv]$ & accept$ at ! (fices ( ! sales tax adm9i/]+ au?ority1 or 7#c7 provid$ to a designat$ comm]cial private c\ri] s]vice = deliv]y )9 #b days to ! sales tax adm9i/]+ au?ority at ! address ( ! sales tax adm9i/]+ au?ority4 7k7 ,propos$ ,regi/ration ,to ,be ,provid$ ,?irty or m days be=e ! family regi/ration date1 ! sales tax adm9i/]+ au?ority %all mail to ! address %[n on ! mo/ rec5t rebate regi/ration or *ange ( address notice fil$ pursuant to section #cje7;d7 a propos$ regi/ration t may be simply sign$ by ! appropriate family memb]s if family circum/ances h n *ang$4 7l7 ,inc>c]at$ ,individuals ,an individual %all n be eligible "u ?is *apt] to be includ$ z a memb] ( any qualifi$ family if t individual-- 7#a7 is inc>c]at$ 9 a local1 ,/ate1 or ,f$]al jail1 prison1 m5tal hospital1 or o!r in/itution on ! family det]m9ation date1 & 7#b7 is s*$ul$ to be inc>c]at$ = #f mon?s or m 9 ! #ab-mon? p]iod foll[+ ! effective date ( ! annual regi/ration or ! revis$ regi/ration ( said qualifi$ family4 7m7 ,family ,det]m9ation ,date ,! family det]m9ation date is a date assign$ to ea* family by ! ,secret>y = purposes ( det]m9+ qualifi$ family size & o!r in=mation necess>y = ! adm9i/ration ( ?is *apt]4 ,! ,secret>y %all promulgate regulations reg>d+ ! issuance ( family det]m9ation dates4 ,9 ! abs5ce ( any regulations1 ! family det]m9ation date = all families %all be ,octob] #a4 ,! ,secret>y may assign family det]m9ation dates = adm9i/rative conv5i5ce4 ,p]missible means ( assign+ family det]m9ation dates include a me?od bas$ on ! bir? dates ( family memb]s4 7n7 ,cross ,ref]5ce ,= p5alty = fil+ false rebate claim1 see section #ejd7;i74 #cjc4 ,mon?ly pov]ty level 7a7 ,9 ,g5]al ,! mon?ly pov]ty level = any p>ticul> mon? %all be "o-twelf? ( ! annual pov]ty level4 ,= purposes ( ?is section ! annual pov]ty level %all be ! sum (-- 7#a7 ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a p>ticul> family size1 & 7#b7 9 case ( families t include a m>ri$ c\ple1 ! annual m>riage p5alty elim9ation am\nt4 7b7 ,annual ,m>riage ,p5alty ,elim9ation ,am\nt ,! annual m>riage p5alty elim9ation am\nt %all be ! am\nt t is-- 7#a7 ! am\nt t is two times ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a family ( "o1 less 7#b7 ! annual level det]m9$ by ! ,dep>tm5t ( ,heal? & ,human ,s]vices pov]ty guidel9es requir$ by sections #feb & #fgc7b7 ( ! ,omnibus ,reconciliation ,act ( #aiha = a family ( two4 #cjd4 ,rebate me*anism 7a7 ,g5]al ,rule ,! ,social ,security ,adm9i/ration %all provide a mon?ly sales tax rebate to duly regi/]$ qualifi$ families 9 an am\nt det]m9$ 9 accordance ) section #cja4 7b7 ,p]sons ,receiv+ ,rebate ,! paym5ts %all be made to ! p]sons designat$ by ! qualify+ family 9 ! annual or revis$ regi/ration = ea* qualifi$ family 9 effect ) respect to ! mon? = :i* paym5t is be+ made4 ,paym5ts may only be made to p]sons #ah ye>s or old]4 ,if m ?an #a p]son is designat$ 9 a regi/ration to receive ! rebate1 !n ! rebate paym5t %all be divid$ ev5ly betwe5 or among ^? p]sons designat$4 7c7 ,:5 ,rebates ,mail$ ,rebates %all be mail$ on or be=e ! fir/ bus9ess day ( ! mon? = :i* ! rebate is be+ provid$4 7d7 ,sm>t c>ds & ,direct ,electronic ,deposit ,p]missible ,! ,social ,security ,adm9i/ration may provide rebates 9 ! =m ( sm>t c>ds t c>ry ca% balances 9 _! memory = use 9 mak+ pur*ases at retail e/abli%m5ts or by direct electronic deposit4 #cje4 ,*ange 9 family circum/ances 7a7 ,g5]al ,rule ,9 ! abs5ce ( ! fil+ ( a revis$ regi/ration 9 accordance ) ?is *apt]1 ! common resid5ce ( ! qualifi$ family1 m>ital /atus & numb] ( p]sons 9 a qualifi$ family on ! family regi/ration date %all gov]n det]m9ations requir$ to be made "u ?is *apt] = purposes ( ! foll[+ cal5d> ye>4 7b7 ,no ,d\ble ,c\nt+ ,9 no ev5t %all any p]son be consid]$ "p ( m ?an "o qualifi$ family4 7c7 ,revis$ ,regi/ration ,p]missible ,a qualifi$ family may file a revis$ regi/ration = purposes ( section #cjb7;d7 to reflect a *ange 9 family circum/ances4 ,a revis$ regi/ration =m %all provide-- 7#a7 ! "n ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! fil+ date ( ! revis$ regi/ration1 7#b7 ! ,social ,security numb] ( ea* family memb] :o %>$ ! qualifi$ family's resid5ce on ! fil+ date ( ! revis$ regi/ration1 7#c7 ! family memb] or family memb]s to :om ! family consumption all[ance %\ld be paid1 7#d7 a c]tification t all li/$ family memb]s are lawful resid5ts ( ! ,unit$ ,/ates1 7#e7 a c]tification t all family memb]s %>+ ! common] resid5ce are li/$1 7#f7 a c]tification t no family memb]s 7 inc>c]at$ on ! family det]m9ation date 7)9 ! mean+ ( section #cjb7a771 & 7#g7 ! address ( ! qualifi$ family4 ,said revis$ regi/ration %all be sign$ by all memb]s ( ! qualifi$ family t h atta9$ ! age ( #ba ye>s z ( ! fil+ date ( ! revis$ regi/ration4 7d7 ,*ange ( ,address ,a *ange ( address = a qualifi$ family may be fil$ ) ! sales tax adm9i/]+ au?ority at any "t & %all n con/itute a revis$ regi/ration4 7e7 ,revis$ ,regi/ration ,n ,m&atory ,revis$ regi/rations reflect+ *anges 9 family /atus are n m&atory4 #d ,f$]al & ,/ate coop]ative tax adm9i/ration ,sec4 #dja4 ,au?ority = ,/ates to collect tax4 ,sec4 #djb4 ,f$]al adm9i/rative support = ,/ates4 ,sec4 #djc4 ,f$]al-,/ate tax conf]5ces4 ,sec4 #djd4 ,f$]al adm9i/ration 9 c]ta9 ,/ates4 ,sec4 #dje4 ,int]/ate allocation & de/9ation det]m9ation4 ,sec4 #djf4 ,g5]al adm9i/rative matt]s4 ,sec4 #djg4 ,jurisdiction4 #dja4 ,au?ority = ,/ates to collect tax 7a7 ,9 ,g5]al ,! tax impos$ by section #aja on gross paym5ts = ! use or consumption ( taxable prop]ty or s]vices )9 a ,/ate %all be adm9i/]$1 collect$1 & remitt$ to ! ,unit$ ,/ates ,treasury by su* ,/ate if ! ,/ate is an adm9i/]+ ,/ate4 7b7 ,adm9i/]+ ,/ate ,= purposes ( ?is section1 ! t]m adm9i/]+ ,/ate means any ,/ate-- 7#a7 :i* ma9ta9s a sales tax1 & 7#b7 :i* ent]s into a coop]ative agreem5t ) ! ,secret>y conta9+ reasonable provisions gov]n+ ! adm9i/ration by su* ,/ate ( ! taxes impos$ by ! subtitle & ! remittance to ! ,unit$ ,/ates 9 a timely mann] ( taxes collect$ "u ?is *apt]4 7c7 ,coop]ative ,agreem5ts ,! agreem5t "u subsection 7b77#b7 %all include provisions = ! exp$iti\s transf] ( funds1 contact (fic]s1 dispute resolution1 in=mation ex*ange1 confid5tiality1 taxpay] rights1 & o!r matt]s ( importance4 ,! agreem5t %all n conta9 extrane\s matt]s4 7d7 ,timely ,remittance ( ,tax 7#a7 ,9 g5]al ,adm9i/]+ ,/ates %all remit & pay ov] taxes collect$ "u ?is subtitle on behalf ( ! ,unit$ ,/ates 7less ! adm9i/ration fee all[able "u p>agraph 7#b77 n lat] ?an #e days aft] receipt4 ,int]e/ at #aej p]c5t ( ! ,f$]al %ort-t]m rate %all be paid ) respect to am\nts remitt$ aft] ! due date4 7#b7 ,adm9i/ration fee ,an adm9i/]+ ,/ate may reta9 an adm9i/ration fee equal to "o-qu>t] ( #a p]c5t ( ! am\nts o!rwise requir$ to be remitt$ to ! ,unit$ ,/ates "u ?is *apt] by ! adm9i/]+ ,/ate4 7e7 ,limitation on ,adm9i/ration ( ,tax by ,unit$ ,/ates ,! ,secret>y may adm9i/] ! tax impos$ by ?is subtitle 9 an adm9i/]+ ,/ate only if-- 7#a7 7,a7 su* ,/ate has fail$ on a regul> basis to timely remit to ! ,unit$ ,/ates taxes collect$ "u ?is *apt] on behalf ( ! ,unit$ ,/ates1 or 7,b7 su* ,/ate has on a regul> basis o!rwise mat]ially brea*$ ! agreem5t ref]r$ to 9 subsection 7b77#b71 7#b7 ! ,/ate has fail$ to cure su* alleg$ failures & brea*es )9 a reasonable "t1 7#c7 ! ,secret>y provides su* ,/ate ) writt5 notice ( su* alleg$ failures & brea*es1 & 7#d7 a ,di/rict ,c\rt ( ! ,unit$ ,/ates )9 su* ,/ate1 ^u application ( ! ,secret>y1 has r5d]$ a decision-- 7,a7 mak+ f9d+s ( fact t-- 7i7 su* ,/ate has fail$ on a regul> basis to timely remit to ! ,unit$ ,/ates taxes collect$ "u ?is *apt] on behalf ( ! ,unit$ ,/ates1 or su* ,/ate has on a regul> basis o!rwise mat]ially brea*$ ! agreem5t ref]r$ to 9 subsection 7b77#b71 7ii7 ! ,secret>y has provid$ su* ,/ate ) writt5 notice ( su* alleg$ failures & brea*es1 & 7iii7 ! ,/ate has fail$ to cure su* alleg$ failures & brea*es )9 a reasonable "t1 & 7,b7 mak+ a det]m9ation t x is 9 ! be/ int]e/ ( ! citiz5s ( ! ,unit$ ,/ates t ! adm9i/]+ ,/ate's au?ority to adm9i/] ! tax impos$ by ?is subtitle be revok$ & said tax be adm9i/]$ directly by ! ,secret>y4 ,! ord] ( ! ,di/rict ,c\rt revok+ ! au?ority ( an ,adm9i/]+ ,/ate %all conta9 provisions gov]n+ ! ord]ly transf] ( au?ority to ! ,secret>y4 7f7 ,re9/itution ,a ,/ate t has _h its au?ority revok$ pursuant to subsection 7e7 %all n be an adm9i/]+ ,/ate = a p]iod ( n less ?an #e ye>s aft] ! date ( ! ord] ( revocation4 ,= ! fir/ cal5d> ye> comm5c+ #h ye>s aft] ! date ( ! ord] ( revocation1 ! ,/ate %all be reg>d$ )\t prejudice z eligible to become an adm9i/]+ ,/ate4 7g7 ,?ird ,/ate ,adm9i/ration ,p]missible ,x %all be p]missible = a ,/ate to contract ) an adm9i/]+ ,/ate to adm9i/] ! ,/ate's sales tax = an agre$ fee4 ,9 ?is case1 ! agreem5t contemplat$ by subsection 7c7 %all h bo? ! ,/ate & ! ,f$]al ,gov]nm5t z p>ties4 7h7 ,inve/igations & ,audits ,adm9i/]+ ,/ates %all n conduct inve/igations or audits at facilities 9 o!r adm9i/]+ ,/ates 9 connection ) ! tax impos$ by section #aja or con=m+ ,/ate sales tax b %all in/ead coop]ate ) o!r adm9i/]+ ,/ates us+ ! me*anisms e/abli%$ by section #djb1 by compact or by o!r agreem5t4 #djb4 ,f$]al adm9i/rative support = ,/ates 7a7 ,9 ,g5]al ,! ,secret>y %all adm9i/] a program to facilitate in=mation %>+ among ,/ates4 7b7 ,/ate ,compacts ,! ,secret>y %all facilitate1 & may be a p>ty to a compact among ,/ates = purposes ( facilitat+ ! taxation ( int]/ate pur*ases & = o!r purposes t may facilitate implem5tation ( ?is subtitle4 7c7 ,agreem5t ,) ,con=m+ ,/ates ,! ,secret>y is au?oriz$ to ent] into & %all ent] into an agreem5t among con=m+ ,/ates enabl+ con=m+ ,/ates to collect con=m+ ,/ate sales tax on sales made by sell]s )\t a p>ticul> con=m+ ,/ate to a de/9ation )9 t p>ticul> con=m+ ,/ate4 7d7 ,secret>y's ,au?ority ,! ,secret>y %all h ! au?ority to promulgate regulations1 to provide guidel9es1 to assi/ ,/ates 9 adm9i/]+ ! national sales tax1 to provide = uni=mity 9 ! adm9i/ration ( ! tax & to provide guidance to ! public4 #djc4 ,f$]al-,/ate tax conf]5ces ,n less ?an once annually1 ! ,secret>y %all ho/ a conf]5ce ) ! sales tax adm9i/rators f ! v>i\s adm9i/]+ ,/ates to evaluate ! /ate ( ! national sales tax sy/em1 to address issues ( mutual conc]n & to develop & consid] legislative1 regulatory1 & adm9i/rative proposals to improve ! tax sy/em4 #djd4 ,f$]al adm9i/ration 9 c]ta9 ,/ates ,! ,secret>y %all adm9i/] ! tax impos$ by ?is subtitle 9 any ,/ate or o!r ,unit$ ,/ates jurisdiction t-- 7#a7 is n an adm9i/]+ ,/ate1 or 7#b7 elect$ to h ano!r ,/ate adm9i/] its tax 9 accordance ) section #dja7;g74 #dje4 ,int]/ate allocation & de/9ation det]m9ation 7a7 ,de/9ation ,g5]ally ,! tax impos$ by ?is subtitle is a de/9ation pr9ciple tax4 ,?is section %all gov]n = purposes ( det]m9+-- 7#a7 :e!r ! de/9ation ( taxable prop]ty & s]vices is )9 or )\t ! ,unit$ ,/ates1 & 7#b7 :i* ,/ate or t]ritory )9 ! ,unit$ ,/ates is ! de/9ation ( taxable prop]ty & s]vices4 7b7 ,tangible ,p]sonal ,prop]ty ,except z provid$ 9 subsection 7g7 7relat+ to c]ta9 leases71 ! de/9ation ( tangible p]sonal prop]ty %all be ! ,/ate or t]ritory 9 :i* ! prop]ty 0 fir/ deliv]$ to ! pur*as] 7includ+ ag5ts & au?oriz$ repres5tatives74 7c7 ,real ,prop]ty ,! de/9ation ( real prop]ty1 or r5ts or leaseholds on real prop]ty1 %all be ! ,/ate or t]ritory 9 :i* ! real prop]ty is locat$4 7d7 ,o!r ,prop]ty ,! de/9ation ( any o!r taxable prop]ty %all be ! resid5ce ( ! pur*as]4 7e7 ,s]vices 7#a7 ,g5]al rule ,! de/9ation ( s]vices %all be ! ,/ate or t]ritory 9 :i* ! use or consumption ( ! s]vices occurr$4 ,allocation ( s]vice invoices relat+ to m ?an #a jurisdiction %all be on ! basis ( "t or ano!r me?od det]m9$ by regulation4 7#b7 ,telecommunications s]vices ,! de/9ation ( telecommunications s]vices %all be ! resid5ce ( ! pur*as]4 ,telecommunications s]vices include telephone1 telegraph1 beep]1 radio1 cable television1 satellite1 & comput] on-l9e or network s]vices4 7#c7 ,dome/ic transportation s]vices ,= transportation s]vices :]e all ( ! f9al de/9ations are )9 ! ,unit$ ,/ates1 ! de/9ation ( transportation s]vices %all be ! f9al de/9ation ( ! trip 79 ! case ( r\nd or multiple trip f>es1 ! s]vices am\nt %all be equally allocat$ among ea* f9al de/9ation74 7#d7 ,int]national transportation s]vices ,= transportation s]vices :]e ! f9al de/9ation or orig9 ( ! trip is )\t ! ,unit$ ,/ates1 ! s]vice am\nt %all be deem$ #ej p]c5t attributable to ! ,unit$ ,/ates de/9ation or orig94 7#e7 ,electrical s]vice ,! de/9ation ( electrical s]vices %all be ! resid5ce ( ! pur*as]4 7f7 ,f9ancial ,int]m$iation ,s]vices ,! de/9ation ( f9ancial int]m$iation s]vices %all be ! resid5ce ( ! pur*as]4 7g7 ,r5ts ,paid = ! ,lease ( ,tangible ,prop]ty 7#a7 ,g5]al rule ,except z provid$ 9 p>agraph 7#b71 ! de/9ation ( r5ts paid = ! lease ( tangible prop]ty & leaseholds on su* prop]ty %all be :]e ! prop]ty is locat$ :ile 9 use4 7#b7 ,l& vehicles2 aircraft1 wat] craft ,! de/9ation ( r5tal & lease paym5ts on l& vehicles1 aircraft & wat] craft %all be-- 7,a7 9 ! case ( r5tals & leases ( a t]m ( #a mon? or less1 ! location :]e ! l& vehicle1 aircraft1 or wat] craft 0 orig9ally deliv]$ to ! r5t] or lessee1 & 7,b7 9 ! case ( r5tals & leases ( a t]m great] ?an #a mon?1 ! resid5ce ( ! r5t] or lessee4 7h7 ,allocation ,rules ,= purposes ( allocat+ rev5ue-- 7#a7 betwe5 or among adm9i/]+ ,/ates f taxes impos$ by ?is subtitle or f ,/ate sales taxes adm9i/]$ by ?ird-p>ty adm9i/]+ ,/ates1 or 7#b7 betwe5 or among ,/ates impos+ con=m+ ,/ate sales taxes1 ! rev5ue %all be allocat$ to ^? ,/ates t are ! de/9ation ( ! taxable prop]ty or s]vice4 7i7 ,f$]al ,(fice ( ,rev5ue ,allocation ,! ,secret>y %all e/abli% an ,(fice ( ,rev5ue ,allocation to arbitrate any claims or disputes among adm9i/]+ ,/ates z to ! de/9ation ( taxable prop]ty & s]vices = purposes ( allocat+ rev5ue betwe5 or among ! ,/ates f taxes impos$ by ?is subtitle4 ,! det]m9ation ( ! ,adm9i/rator ( ! ,(fice ( ,rev5ue ,allocation %all be subject to judicial review 9 any ,f$]al c\rt ) compet5t jurisdiction4 ,! /&>d ( review %all be abuse ( discretion4 #djf4 ,g5]al adm9i/rative matt]s 7a7 ,9 ,g5]al ,! ,secret>y & ea* sales tax adm9i/]+ au?ority may employ su* p]sons z may be necess>y = ! adm9i/ration ( ?is subtitle & may delegate to employees ! au?ority to conduct int]views1 he>+s1 prescribe rules1 promulgate regulations1 & p]=m su* o!r duties z are requir$ by ?is subtitle4 7b7 ,resolution ( ,any ,inconsi/5t ,rules & ,regulations ,9 ! ev5t t ! ,secret>y & any sales tax adm9i/]+ au?ority h issu$ inconsi/5t rules or regulations1 any lawful rule or regulation issu$ by ! ,secret>y %all gov]n4 7c7 ,adequate ,notice ,to ,be ,provid$ ,except 9 ! case ( an em]g5cy decl>$ by ! ,secret>y 7& n 8 designee71 no rule or regulation issu$ by ! ,secret>y ) respect to any int]nal rev5ue law %all take effect be=e #ij days h elaps$ aft] its publication 9 ! ,f$]al ,regi/]4 ,^u issuance1 ! ,secret>y %all provide copies ( all rules or regulations issu$ "u ?is title to ea* sales tax adm9i/]+ au?ority4 7d7 ,no ,rules1 ,rul+s1 or ,regulations ,) ,retroactive ,effect ,no rule1 rul+1 or regulation issu$ or promulgat$ by ! ,secret>y relat+ to any int]nal rev5ue law or by a sales tax adm9i/]+ au?ority %all apply to a p]iod prior to its publication 9 ! ,f$]al ,regi/] 7or ,/ate equival5t7 except t a regulation may take retroactive effect to prev5t abuse4 7e7 ,review ( ,impact ( ,regulations1 ,rules1 & ,rul+s on ,small ,bus9ess 7#a7 ,submission to small bus9ess adm9i/ration ,aft] publication ( any propos$ or tempor>y regulation by ! ,secret>y relat+ to int]nal rev5ue laws1 ! ,secret>y %all submit su* regulation to ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration = comm5t on ! impact ( su* regulation on small bus9esses4 ,n lat] ?an ! date #cj days aft] ! date ( su* submission1 ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration %all submit comm5ts on su* regulation to ! ,secret>y4 7#b7 ,consid]ation ( comm5ts ,9 prescrib+ any f9al regulation :i* sup]s$es a propos$ or tempor>y regulation :i* _h be5 submitt$ "u ?is subsection to ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration1 ! ,secret>y %all-- 7,a7 consid] ! comm5ts ( ! ,*ief ,c\nsel = ,advocacy ( ! ,small ,bus9ess ,adm9i/ration on su* propos$ or tempor>y regulation1 & 7,b7 9 promulgat+ su* f9al regulation1 include a n>rative t describes ! response to su* comm5ts4 7#c7 ,submission ( c]ta9 f9al regulation ,9 ! case ( promulgation by ! ,secret>y ( any f9al regulations 7o!r ?an a tempor>y regulation7 :i* d n sup]s$e a propos$ regulation1 ! requirem5ts ( p>agraphs 7#a7 & 7#b7 %all apply1 except t ! submission "u p>agraph 7#a7 %all be made at lea/ #cj days be=e ! date ( su* promulgation1 & ! consid]ation & discussion requir$ "u p>agraph 7#b7 %all be made 9 connection ) ! promulgation ( su* f9al regulation4 7f7 ,small ,bus9ess ,regulatory ,safegu>ds ,! ,small ,bus9ess ,regulatory ,en=cem5t ,fairness ,act 7,public ,law #ajd-aba2 #aaj ,/at4 #heg 7,,sbrefa77 & ! ,regulatory ,flexibility ,act 7#e ,u4,s4,c4 #fja-fab 7,,rfa77 %all apply to regulations promulgat$ "u ?is subtitle4 #djg4 ,jurisdiction 7a7 ,/ate ,jurisdiction ,a sales tax adm9i/]+ au?ority %all h jurisdiction ov] any gross paym5ts made :i* h a de/9ation 7z det]m9$ 9 accordance ) section #dje7 )9 ! ,/ate ( said sales tax adm9i/]+ au?ority4 ,?is grant ( jurisdiction is n exclusive ( any o!r jurisdiction t su* sales tax adm9i/]+ au?ority may h4 7b7 ,f$]al ,jurisdiction ,! grant ( jurisdiction 9 subsection 7a7 %all n be 9 d]ogation ( ,f$]al jurisdiction ov] ! same matt]4 ,! ,f$]al ,gov]nm5t %all h ! "r to ex]cise preemptive jurisdiction ov] matt]s relat+ to ! taxes impos$ by ?is subtitle4 #e ,,o!r ,,adm9i/rative ,,provisions ,sec4 #eja4 ,mon?ly reports & paym5ts4 ,sec4 #ejb4 ,regi/ration4 ,sec4 #ejc4 ,acc\nt+4 ,sec4 #ejd4 ,p5alties4 ,sec4 #eje4 ,burd5 ( p]suasion & burd5 ( production4 ,sec4 #ejf4 ,attorneys' & acc\ntancy fees4 ,sec4 #ejg4 ,summons1 exam9ations1 audits1 etc4 ,sec4 #ejh4 ,records4 ,sec4 #eji4 ,tax to be sep>ately /at$ & *>g$4 ,sec4 #eaj4 ,coord9ation ) title #aa4 ,sec4 #eaa4 ,applicable int]e/ rate4 #eja4 ,mon?ly reports & paym5ts 7a7 ,tax ,reports & ,fil+ ,dates 7#a7 ,9 g5]al ,on or be=e ! #ae? day ( ea* mon?1 ea* p]son :o is-- 7,a7 liable to collect & remit ! tax impos$ by ?is subtitle by reason ( section #ajc7;a71 or 7,b7 liable to pay tax impos$ by ?is subtitle :i* is n collect$ pursuant to section #ajc7;a71 %all submit to ! appropriate sales tax adm9i/]+ au?ority 79 a =m prescrib$ by ! ,secret>y7 a report relat+ to ! previ\s cal5d> mon?4 7#b7 ,cont5ts ( report ,! report requir$ "u p>agraph 7#a7 %all set =?-- 7,a7 ! gross paym5ts ref]r$ to 9 section #aja1 7,b7 ! tax collect$ "u *apt] #d 9 connection ) su* paym5ts1 7,c7 ! am\nt & type ( any cr$it claim$1 & 7,d7 o!r in=mation reasonably requir$ by ! ,secret>y or ! sales tax adm9i/]+ au?ority = ! adm9i/ration1 collection1 & remittance ( ! tax impos$ by ?is subtitle4 7b7 ,tax ,paym5ts ,date 7#a7 ,g5]al rule ,! tax impos$ by ?is subtitle dur+ any cal5d> mon? is due & %all be paid to ! appropriate sales tax adm9i/]+ au?ority on or be=e ! #ae? day ( ! succe$+ mon?4 ,bo? ,f$]al tax impos$ by ?is subtitle & con=m+ ,/ate sales tax 7if any7 %all be paid 9 #a aggregate paym5t4 7#b7 ,cross ref]5ce ,see subsection 7e7 relat+ to remitt+ ( sep>ate segregat$ funds = sell]s t are n small sell]s4 7c7 ,ext5sions = ,fil+ ,reports 7#a7 ,automatic ext5sions = n m ?an #cj days ,on application1 an ext5sion ( n m ?an #cj days to file reports "u subsection 7a7 %all be automatically grant$4 7#b7 ,o!r ext5sions ,on application1 ext5sions ( #cj to #fj days to file su* reports %all be lib]ally grant$ by ! sales tax adm9i/]+ au?ority = reasonable cause4 ,ext5sions great] ?an #fj days may be grant$ by ! sales tax adm9i/]+ au?ority to avoid h>d%ip4 7#c7 ,no ext5sion = paym5t ( taxes ,not)/&+ p>agraphs 7#a7 & 7#b71 no ext5sion %all be grant$ ) respect to ! "t = pay+ or remitt+ ! taxes "u ?is subtitle4 7d7 ,telephone ,report+ ( ,violations ,! ,secret>y %all e/abli% a sy/em "u :i* a violation ( ?is subtitle c be br\ght to ! att5tion ( ! sales tax adm9i/]+ au?ority = inve/igation ?r\gh ! use ( a toll-free telephone numb] & o!rwise4 7e7 ,sep>ate ,segregat$ ,acc\nts 7#a7 ,9 g5]al ,any regi/]$ sell] t is n a small sell] %all deposit all sales taxes collect$ pursuant to section #ajc 9 a p>ticul> week 9 a sep>ate segregat$ acc\nt ma9ta9$ at a bank or o!r f9ancial in/itution )9 #c bus9ess days ( ! end ( su* week4 ,said regi/]$ sell] %all also ma9ta9 9 t acc\nt suffici5t funds to meet ! bank or f9ancial in/itution m9imum balance requirem5ts1 if any1 & to pay acc\nt fees & co/s4 7#b7 ,small sell] ,= purposes ( ?is subsection1 a small sell] is any p]son t has n collect$ #bj1jjj or m ( ! taxes impos$ by ?is subtitle 9 any ( ! previ\s #ab mon?s4 7#c7 ,l>ge sell]s ,any sell] t has collect$ #ajj1jjj or m ( ! taxes impos$ by ?is subtitle 9 any ( ! previ\s #ab mon?s is a l>ge sell]4 ,a l>ge sell] %all remit to ! sales tax adm9i/]+ au?ority ! entire balance ( deposit$ taxes 9 its sep>ate segregat$ acc\nt on ! fir/ bus9ess day foll[+ ! end ( ! cal5d> week4 ,! ,secret>y may by regulation require ! electronic transf] ( funds due f l>ge sell]s4 7#d7 ,week ,= purposes ( ?is subsection1 ! t]m week %all mean ! #g-;day p]iod end+ on a ,friday4 7f7 ,det]m9ation ( ,report ,fil+ ,date ,a report fil$ pursuant to subsection 7a7 %all be deem$ fil$ :5-- 7#a7 deposit$ 9 ! ,unit$ ,/ates mail1 po/age prepaid1 address$ to ! sales tax adm9i/]+ au?ority1 7#b7 deliv]$ & accept$ at ! (fices ( ! sales tax adm9i/]+ au?ority1 7#c7 provid$ to a designat$ comm]cial private c\ri] s]vice = deliv]y )9 #b days to ! sales tax adm9i/]+ au?ority at ! address ( ! sales tax adm9i/]+ au?ority1 or 7#d7 by o!r means p]mitt$ by ! ,secret>y4 7g7 ,security ,requirem5ts ,a l>ge sell] 7)9 ! mean+ ( subsection 7e77#c77 %all be requir$ to provide security 9 an am\nt equal to ! great] ( #ajj1jjj or "o & "o-half times ! sell]'s av]age mon?ly tax liability dur+ ! previ\s #f cal5d> mon?s4 ,security may be a ca% bond1 a bond f a surety company approv$ by ! ,secret>y1 a c]tificate ( deposit1 or a ,/ate or ,unit$ ,/ates ,treasury bond4 ,a bond qualify+ "u ?is subsection mu/ be a cont9u+ in/rum5t = ea* cal5d> ye> 7or portion !re(7 t ! bond is 9 effect4 ,! bond mu/ rema9 9 effect until ! surety or sureties are releas$ & dis*>g$4 ,failure to provide security 9 accordance ) ?is section %all result 9 revocation ( ! sell]'s section #ejb regi/ration4 ,if a p]son :o has provid$ security pursuant to ?is subsection-- 7#a7 fails to pay an am\nt indicat$ 9 a f9al notice ( am\nt due "u ?is subtitle 7)9 ! mean+ ( section #fje7;d771 7#b7 no ,taxpay] ,assi/ance ,ord] is 9 effect relat+ to ! am\nt due1 7#c7 ei!r ! "t = fil+ an appeal pursuant to section #fjd has pass$ or ! appeal 0 d5i$1 & 7#d7 ! am\nt due is n be+ litigat$ 9 any judicial =um1 !n ! security or "p ( ! security1 z ! case may be1 may be =feit$ 9 favor ( ! ,secret>y to ! ext5t ( su* tax due 7plus int]e/ if any74 7h7 ,rew>ds ,program ,! ,secret>y is au?oriz$ to ma9ta9 a program ( aw>ds :]e9 individuals t assi/ ! ,secret>y or sales tax adm9i/]+ au?orities 9 discov]+ or prosecut+ tax fraud may be remun]at$4 7i7 ,cross ,ref]5ce ,= int]e/ due on taxes remitt$ late1 see section #ffja4 #ejb4 ,regi/ration 7a7 ,9 ,g5]al ,any p]son liable to collect & remit taxes pursuant to section #ajc7;a7 :o is engag$ 9 a trade or bus9ess %all regi/] z a sell] ) ! sales tax adm9i/]+ au?ority adm9i/]+ ! taxes impos$ by ?is subtitle4 7b7 ,affiliat$ ,firms ,affiliat$ firms %all be treat$ z #a p]son = purposes ( ?is section4 ,affiliat$ firms may elect1 ^u giv+ notice to ! ,secret>y 9 a =m prescrib$ by ! ,secret>y1 to treat sep>ate firms z sep>ate p]sons = purposes ( ?is subtitle4 7c7 ,designation ( ,tax ,matt]s ,p]son ,e p]son regi/]$ pursuant to subsection 7a7 %all designate a tax matt]s p]son :o %all be an individual :om ! sales tax adm9i/]+ au?ority may contact reg>d+ tax matt]s4 ,ea* p]son regi/]$ mu/ provide notice ( a *ange 9 ! id5tity ( ! tax matt]s p]son )9 #cj days ( said *ange4 7d7 ,effect ( ,failure ,to ,regi/] ,any p]son t is requir$ to regi/] & :o fails to d s is prohibit$ f sell+ taxable prop]ty or s]vices4 ,! ,secret>y or a sales tax adm9i/]+ au?ority may br+ an action seek+ a tempor>y re/ra9+ ord]1 an injunction1 or su* o!r ord] z may be appropriate to en=ce ?is section4 #ejc4 ,acc\nt+ 7a7 ,ca% ,me?od ,to ,be ,us$ ,g5]ally ,regi/]$ sell]s & o!r p]sons %all report transactions us+ ! ca% me?od ( acc\nt+ unless an election to use ! accrual me?od ( acc\nt+ is made pursuant to subsection 7b74 7b7 ,election ,to ,use ,accrual ,me?od ,a p]son may elect ) respect to a cal5d] ye> to remit taxes & report transactions ) respect to ! mon? :]e a sale 0 invoic$ & accru$4 7c7 ,cross ,ref]5ce ,see section #bje = rules relat+ to bad debts = sell]s elect+ ! accrual me?od4 #ejd4 ,p5alties 7a7 ,failure ,to ,regi/] ,ea* p]son :o is requir$ to regi/] pursuant to section #ejb b fails to d s prior to notification by ! sales tax adm9i/]+ au?ority %all be liable = a p5alty ( #ejj4 7b7 ,reckless or ,willful ,failure ,to ,collect ,tax 7#a7 ,civil p5alty2 fraud ,ea* p]son :o is requir$ to & recklessly or willfully fails to collect taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( tax n collect$4 7#b7 ,crim9al p5alty ,ea* p]son :o is requir$ to & willfully fails z "p ( a trade or bus9ess to collect taxes impos$ by ?is subtitle may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #a ye> or bo?4 7c7 ,reckless or ,willful ,ass]tion ( ,invalid ,exemption 7#a7 ,civil p5alty2 fraud ,ea* p]son :o recklessly or willfully ass]ts an invalid int]m$iate or export sales exemption f ! taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( ! tax n collect$ or remitt$4 7#b7 ,crim9al p5alty ,ea* p]son :o willfully ass]ts an invalid int]m$iate or export sales exemption f ! taxes impos$ by ?is subtitle may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #a ye> or bo?4 7d7 ,reckless or ,willful ,failure ,to ,remit ,tax ,collect$ 7#a7 ,civil p5alty2 fraud ,ea* p]son :o is requir$ to & recklessly or willfully fails to remit taxes impos$ by ?is subtitle & collect$ f pur*as]s %all be liable = a p5alty equal to ! great] ( #a1jjj or #ej p]c5t ( ! tax n remitt$4 7#b7 ,crim9al p5alty ,ea* p]son :o willfully fails to remit taxes impos$ by ?is subtitle & collect$ f pur*as]s may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod ( n m ?an #b ye>s or bo?4 7e7 ,reckless or ,willful ,failure ,to ,pay ,tax ,ea* p]son :o is requir$ to & recklessly or willfully fails to pay taxes impos$ by ?is subtitle %all be liable = a p5alty equal to ! great] ( #ejj or #bj p]c5t ( ! tax n paid4 7f7 ,p5alty = ,late ,fil+ 7#a7 ,9 g5]al ,9 ! case ( a failure by any p]son :o is requir$ to & fails to file a report requir$ by section #eja on or be=e ! due date 7det]m9$ ) reg>d to any ext5sion7 = su* report1 su* p]son %all pay a p5alty = ea* mon? or fraction !re( t said report is late equal to ! great] (-- 7,a7 #ej1 or 7,b7 #j4e p]c5t ( ! gross paym5ts requir$ to be %[n on ! report4 7#b7 ,increas$ p5alty on returns fil$ aft] writt5 inquiry ,! am\nt ( ! p5alty "u p>agraph 7#a7 %all be d\bl$ ) respect to any report fil$ aft] a writt5 inquiry ) respect to su* report is receiv$ by ! taxpay] f ! sales tax adm9i/]+ au?ority4 7#c7 ,limitation ,! p5alty impos$ "u ?is subsection %all n exce$ #ab p]c5t4 7#d7 ,exceptions 7,a7 ,reasonable cause ,no p5alty %all be impos$ "u ?is subsection ) respect to any failure if x is %[n t su* failure is due to reasonable cause4 7,b7 ,o!r waiv] au?ority ,9 addition to p5alties n impos$ by reason ( subp>agraph 7,a71 ! sales tax adm9i/]+ au?ority1 on application1 %all waive ! p5alty impos$ by p>agraph 7#a7 once p] regi/]$ p]son p] #bd-mon? p]iod4 ,! prec$+ s5t5ce %all n apply to a p5alty det]m9$ "u p>agraph 7#b74 7g7 ,p5alty = ,willfully or ,recklessly ,accept+ a ,false ,int]m$iate or ,export ,sales ,c]tificate ,a p]son :o will+ly or recklessly accepts a false int]m$iate or export sales c]tificate %all pay a p5alty equal to #bj p]c5t ( ! tax n collect$ by reason ( said acceptance4 7h7 ,p5alty = ,late ,remittance ( ,taxes 7#a7 ,9 g5]al ,a p]son :o is requir$ to timely remit taxes impos$ by ?is subtitle & remits taxes m ?an #a mon? aft] su* taxes are due %all pay a p5alty equal to #a p]c5t p] mon? 7or fraction !re(7 f ! due date4 7#b7 ,limitation ,! p5alty impos$ "u ?is subsection %all n exce$ #bd p]c5t4 7#c7 ,exceptions = reasonable cause ,no p5alty %all be impos$ "u p>agraph 7#a7 ) respect to any late remittance if x is %[n t su* late remittance is due to reasonable cause4 7i7 ,p5alty = ,fil+ ,false ,rebate ,claim 7#a7 ,civil p5alty2 fraud ,a p]son :o will+ly or recklessly files a false claim = a family consumption all[ance rebate 7)9 ! mean+ ( *apt] #c7 %all-- 7,a7 pay a p5alty equal to ! great] ( #ejj or #ej p]c5t ( ! claim$ annual rebate am\nt n actually due1 & 7,b7 repay any rebates receiv$ z a result ( ! false rebate claim 7toge!r ) int]e/74 7#b7 ,crim9al p5alty ,a p]son :o will+ly files a false claim = a family consumption all[ance rebate 7)9 ! mean+ ( *apt] #c7 may be f9$ an am\nt up to ! am\nt det]m9$ 9 accordance ) p>agraph 7#a7 or imprison$ = a p]iod n m ?an #a ye> or bo?4 7j7 ,p5alty = ,bad ,*eck ,if any *eck or money ord] 9 paym5t ( any am\nt receivable "u ?is subtitle is n duly paid1 9 addition to o!r p5alties provid$ by law1 ! p]son :o t5d]$ su* *eck %all pay a p5alty equal to ! great] (-- 7#a7 #be1 or 7#b7 two p]c5t ( ! am\nt ( su* *eck4 7k7 ,p5alty = ,failure ,to ,ma9ta9 a ,sep>ate ,segregat$ ,acc\nt ,any p]son requir$ to ma9ta9 a sep>ate segregat$ acc\nt pursuant to section #eja7;e7 t fails to ma9ta9 su* a sep>ate segregat$ acc\nt %all pay a p5alty ( #a1jjj4 7l7 ,p5alty = ,failure ,to ,deposit ,collect$ ,taxes 9 a ,sep>ate ,segregat$ ,acc\nt ,any p]son requir$ to deposit collect$ taxes into a sep>ate segregat$ acc\nt ma9ta9$ pursuant to section #eja7;e7 t fails to timely deposit said taxes into ! sep>ate segregat$ acc\nt %all pay a p5alty equal to #a p]c5t ( ! am\nt requir$ to be deposit$4 ,! p5alty impos$ by ! previ\s s5t5ce %all be tripl$ unless said taxes h be5 deposit$ 9 ! sep>ate segregat$ acc\nt or remitt$ to ! sales tax adm9i/]+ au?ority )9 #af days ( ! date said deposit 0 due4 7m7 ,jo9t & ,sev]al ,liability = ,tax ,matt]s ,p]son & ,responsible ,(fic]s ,! tax matt]s p]son 7designat$ pursuant to section #ejb7;c77 & responsible (fic]s or p>tn]s ( a firm %all be jo9tly & sev]ally liable = ! tax impos$ by ?is subtitle & p5alties impos$ by ?is subtitle4 7n7 ,"r ( ,contribution ,if m ?an #a p]son is liable ) respect to any tax or p5alty impos$ by ?is subtitle1 ea* p]son :o paid su* tax or p5alty %all be entitl$ to recov] f o!r p]sons :o are liable = su* tax or p5alty an am\nt equal to ! excess ( ! am\nt paid by su* p]son ov] su* p]son's proportionate %>e ( ! tax or p5alty4 7o7 ,civil ,p5alties & ,crim9al ,f9es ,n ,exclusive 7#a7 ,civil p5alty ,! fact t a civil p5alty has be5 impos$ %all n prev5t ! imposition ( a crim9al f9e4 7#b7 ,crim9al f9e ,! fact t a crim9al f9e has be5 impos$ %all n prev5t ! imposition ( a civil p5alty4 7p7 ,confid5tiality ,any p]son :o violates ! requirem5ts relat+ to confid5tiality ( tax in=mation 7z provid$ 9 section #fje7;e77 may be f9$ up to #aj1jjj or imprison$ = a p]iod ( n m ?an #a ye>1 or bo?4 7q7 ,cross ,ref]5ce ,= int]e/ due on late paym5ts1 see section #ffja4 #eje4 ,burd5 ( p]suasion & burd5 ( production ,9 all disputes conc]n+ taxes impos$ by ?is subtitle1 ! p]son engag$ 9 a dispute ) ! sales tax adm9i/]+ au?ority or ! ,secret>y1 z ! case may be1 %all h ! burd5 ( production ( docum5ts & records b ! sales tax adm9i/]+ au?ority or ! ,secret>y %all h ! burd5 ( p]suasion4 ,9 all disputes conc]n+ an exemption claim$ by a pur*as]1 if ! sell] has on file an int]m$iate sale or export sale c]tificate f ! pur*as] & did n h reasonable cause to believe t ! c]tificate 0 improp]ly provid$ by ! pur*as] ) respect to su* pur*ase 7)9 ! mean+ ( section #ajc71 !n ! burd5 ( production ( docum5ts & records relat+ to t exemption %all re/ ) ! pur*as] & n ) ! sell]4 #ejf4 ,attorneys' & acc\ntancy fees ,9 all disputes conc]n+ taxes impos$ by ?is subtitle1 ! p]son engag$ 9 a dispute ) ! sales tax adm9i/]+ au?ority or ! ,secret>y1 z ! case may be1 %all be entitl$ to reasonable attorneys' fees1 acc\ntancy fees1 & o!r reasonable pr(essional fees incurr$ 9 direct relation to ! dispute unless ! sales tax adm9i/]+ au?ority or ! ,secret>y e/abli%es t its position 0 sub/antially ju/ifi$4 #ejg4 ,summons1 exam9ations1 audits1 etc 7a7 ,summons ,p]sons are subject to adm9i/rative summons by ! sales tax adm9i/]+ au?ority = records1 docum5ts1 & te/imony requir$ by ! sales tax adm9i/]+ au?ority to accurately det]m9e liability = tax "u ?is subtitle4 ,a summons %all be s]v$ by ! sales tax adm9i/]+ au?ority by an atte/$ copy deliv]$ 9 h& to ! p]son to :om x is direct$ or left at 8 la/ kn[n address4 ,! summons %all describe ) reasonable c]ta9ty :at is s\ght4 7b7 ,exam9ations & ,audits ,! sales tax adm9i/]+ au?ority has ! au?ority to conduct at a reasonable "t & place exam9ations & audits ( p]sons :o are or may be liable to collect & remit tax impos$ by ?is subtitle & to exam9e ! books1 pap]s1 records1 or o!r data ( su* p]sons :i* may be relevant or mat]ial to ! det]m9ation ( tax due4 7c7 ,limitation on ,au?ority 9 ,case ( ,ref]ral ,no adm9i/rative summons may be issu$ by ! sales tax adm9i/]+ au?ority & no action be comm5c$ to en=ce an adm9i/rative summons ) respect to any p]son if a ,ju/ice ,dep>tm5t ref]ral or ref]ral to a ,/ate ,attorney ,g5]al's ,(fice is 9 effect ) respect to su* p]son relat+ to a tax impos$ by ?is subtitle4 ,su* ref]ral is 9 effect ) respect to any p]son if ! sales tax adm9i/]+ au?ority or ! ,secret>y has recomm5d$ to ! ,ju/ice ,dep>tm5t or a ,/ate ,attorney ,g5]al's ,(fice a gr& jury inve/igation ( su* p]son or a crim9al prosecution ( su* p]son t contemplates crim9al sanctions "u ?is title4 ,a ref]ral %all be t]m9at$ :5-- 7#a7 ! ,ju/ice ,dep>tm5t or a ,/ate ,attorney ,g5]al's ,(fice notifies ! sales tax adm9i/]+ au?ority or ! ,secret>y t he w n-- 7,a7 prosecute su* p]son = any (f5se connect$ ) ! int]nal rev5ue laws1 7,b7 au?orize a gr& jury inve/igation ( su* p]son ) respect to su* (f5se1 or 7,c7 cont9ue su* a gr& jury inve/igation1 or 7#b7 a f9al disposition has be5 made ( any crim9al proce$+ connect$ ) ! int]nal rev5ue laws1 or con=m+ ,/ate sales tax1 aga9/ su* p]son4 #ejh4 ,records ,any p]son liable to remit taxes pursuant to ?is subtitle %all keep records 7includ+ a record ( all section #eji receipts provid$1 complete records ( int]m$iate & export sales1 includ+ pur*as]'s int]m$iate & export sales c]tificates & tax numb] & ! net ( tax am\nt ( pur*ase7 suffici5t to det]m9e ! am\nts report$1 collect$1 & remitt$ = a p]iod ( #f ye>s aft] ! latt] ( ! fil+ ( ! report = :i* ! records =m$ ! basis or :5 ! report 0 due to be fil$4 ,any pur*as] :o pur*as$ taxable prop]ty or s]vices b did n pay tax by reason ( ass]t+ an int]m$iate & export sales exemption %all keep records suffici5t to det]m9e :e!r said exemption 0 valid = a p]iod ( #g ye>s aft] ! pur*ase ( taxable prop]ty or s]vices4 #eji4 ,tax to be sep>ately /at$ & *>g$ 7a7 ,9 ,g5]al ,= ea* pur*ase ( taxable prop]ty or s]vices = :i* a tax is impos$ by section #aja1 ! sell] %all *>ge ! tax impos$ by section #aja sep>ately f ! pur*ase4 ,= pur*ase ( taxable prop]ty or s]vices = :i* a tax is impos$ by section #aja1 ! sell] %all provide to ! pur*as] a receipt = ea* transaction t includes-- 7#a7 ! prop]ty or s]vices price exclusive ( tax1 7#b7 ! am\nt ( tax paid1 7#c7 ! prop]ty or s]vice price inclusive ( tax1 7#d7 ! tax rate 7! am\nt ( tax paid 7p] p>agraph 7#b77 divid$ by ! prop]ty or s]vice price inclusive ( tax 7p] p>agraph 7#c771 7#e7 ! date t ! good or s]vice 0 sold1 7#f7 ! "n ( ! v5dor1 & 7#g7 ! v5dor regi/ration numb]4 7b7 ,v5d+ ,ma*9e ,exception ,! requirem5ts ( subsection 7a7 %all be inapplicable 9 ! case ( sales by v5d+ ma*9es4 ,v5d+ ma*9es = purposes ( ?is subsection are ma*9es-- 7#a7 t disp5se taxable prop]ty 9 ex*ange = co9s or curr5cy1 & 7#b7 t sell no s+le item exce$+ #aj p] unit 9 price4 7c7 ,f9ancial ,int]m$iation ,s]vices ,exception ,! requirem5ts ( subsection 7a7 %all be inapplicable 9 ! case ( sales f9ancial int]m$iation s]vice4 ,receipts %all be issu$ :5 ! tax is impos$ 79 accordance ) section #hjc 7relat+ to tim+ ( tax on f9ancial int]m$iation s]vices774 #eaj4 ,coord9ation ) title #aa ,no addition to tax %all be made "u section #ejd ) respect to a p]iod dur+ :i* a case is p5d+ "u title #aa1 ,unit$ ,/ates ,code-- 7#a7 if su* tax 0 incurr$ by ! e/ate & ! failure occurr$ pursuant to an ord] ( ! c\rt f9d+ probable insuffici5cy ( funds ( ! e/ate to pay adm9i/rative exp5ses1 or 7#b7 if-- 7,a7 su* tax 0 incurr$ by ! debtor be=e ! e>li] ( ! ord] = relief or 79 ! involunt>y case7 ! appo9tm5t ( a tru/ee1 & 7,b7 ! petition 0 fil$ be=e ! due date prescrib$ by law 7includ+ ext5sions7 = fil+ a return ( su* tax1 or ! date = mak+ ! addition to tax occurs on or aft] ! date ! petition 0 fil$4 #eaa4 ,applicable int]e/ rate 7a7 ,9 ,g5]al 7#a7 ,f$]al %ort-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( n ov] #c ye>s1 ! applicable int]e/ rate is ! ,f$]al %ort-t]m rate4 7#b7 ,f$]al mid-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( ov] #c ye>s b n ov] #i ye>s1 ! applicable int]e/ rate is ! ,f$]al mid-t]m rate4 7#c7 ,f$]al long-t]m rate ,9 ! case ( a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt ) a t]m ( ov] #i ye>s1 ! applicable int]e/ rate is ! ,f$]al long-t]m rate4 7b7 ,f$]al ,%ort-,t]m ,rate ,! ,f$]al %ort-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any "o mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( #c ye>s or few]4 7c7 ,f$]al ,mid-,t]m ,rate ,! ,f$]al mid-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any #a mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( m ?an #c ye>s & n ov] #i ye>s4 7d7 ,f$]al ,long-,t]m ,rate ,! ,f$]al long-t]m rate %all be ! rate det]m9$ by ! ,secret>y bas$ on ! av]age m>ket yield 7select$ by ! ,secret>y & end+ 9 ! cal5d> mon? 9 :i* ! det]m9ation is made dur+ any #a mon?7 on out/&+ m>ketable obligations ( ! ,unit$ ,/ates ) rema9+ p]iods to maturity ( ov] #i ye>s4 7e7 ,det]m9ation ( ,rates ,dur+ ea* cal5d> mon?1 ! ,secret>y %all det]m9e ! ,f$]al %ort-t]m rate1 ! ,f$]al mid-t]m rate & ! ,f$]al long-t]m rate :i* %all apply dur+ ! foll[+ cal5d> mon?4 #f ,,collections2 ,,appeals2 ,,taxpay] ,,rights ,sec4 #fja4 ,collections4 ,sec4 #fjb4 ,p[] to levy1 etc4 ,sec4 #fjc4 ,problem resolution (fices4 ,sec4 #fjd4 ,appeals4 ,sec4 #fje4 ,taxpay] rights4 ,sec4 #fjf4 ,in/allm5t agreem5ts2 compromises4 #fja4 ,collections ,! sales tax adm9i/]+ au?ority %all collect ! taxes impos$ by ?is subtitle1 except z provid$ 9 section #djd 7relat+ to ,f$]al adm9i/ration 9 c]ta9 ,/ates74 #fjb4 ,p[] to levy1 etc 7a7 ,9 ,g5]al ,! sales tax adm9i/]+ au?ority may levy & seize prop]ty1 g>ni% wages or sal>y & file li5s to collect am\nts due "u ?is subtitle1 pursuant to en=cem5t (-- 7#a7 a judgm5t duly r5d]$ by a c\rt ( law1 7#b7 an am\nt due if ! taxpay] has fail$ to ex]cise 8 appeals rights "u section #fjd1 or 7#c7 an am\nt due if ! appeals process det]m9$ t an am\nt rema9$ due & ! taxpay] has fail$ to timely petition ! ,tax ,c\rt = relief4 7b7 ,exemption ,f ,levy1 ,seizure1 & ,g>ni%m5ts ,!re %all be exempt f levy1 seizure1 & g>ni%m5t or p5alty 9 connection ) any tax impos$ by ?is subtitle-- 7#a7 we>+ app>el1 s*ool books1 fuel1 provisions1 furniture1 p]sonal effects1 tools ( a trade or pr(ession1 live/ock 9 a h\sehold up to an aggregate value ( #ae1jjj1 & 7#b7 mon?ly money income equal to #aej p]c5t ( ! mon?ly pov]ty level 7z def9$ 9 section #cjc74 7c7 ,li5s ,to ,be ,timely ,releas$ ,subject to su* reasonable regulations z ! ,secret>y may provide1 any li5 impos$ ) respect to a tax impos$ by ?is title %all be releas$ n lat] ?an #cj days aft]-- 7#a7 ! liability 0 satisfi$ or became un5=ceable1 or 7#b7 a bond 0 accept$ z security4 #fjc4 ,problem ,resolution ,(fices 7a7 ,problem ,resolution ,(fice ,to ,be ,e/abli%$ ,ea* sales tax adm9i/]+ au?ority %all e/abli% an indep5d5t ,problem ,resolution ,(fice & appo9t an adequate numb] ( problem resolution (fic]s4 ,! head ( ! problem resolution (fice mu/ be appo9t$ by1 & s]ve at ! pleasure ( ei!r ! ,/ate ,gov]nor 79 ! case ( an adm9i/]+ ,/ate7 or ! ,presid5t ( ! ,unit$ ,/ates4 7b7 ,au?ority ( ,problem ,resolution ,(fic]s ,problem resolution (fic]s %all h ! au?ority to inve/igate compla9ts & issue a ,taxpay] ,assi/ance ,ord] to adm9i/ratively enjo9 any collection activity if1 9 ! op9ion ( ! problem resolution (fic]1 said collection activity is reasonably likely to n be 9 compliance ) law or to prev5t h>d%ip 7o!r ?an by reason ( hav+ to pay taxes lawfully due74 ,problem resolution (fic]s %all also h ! au?ority to issue ,taxpay] ,assi/ance ,ord]s releas+ or return+ prop]ty t has be5 levi$ ^u or seiz$1 ord]+ t a li5 be releas$ & t g>ni%$ wages be return$4 ,a ,taxpay] ,assi/ance ,ord] may only be resc9d$ or modifi$ by ! problem resolution (fic] t issu$ x1 by ! highe/ (ficial 9 ! relevant sales tax adm9i/]+ au?ority or by its g5]al c\nsel ^u a f9d+ t ! collection activity is ju/ifi$ by cle> & conv9c+ evid5ce4 ,! au?ority to rev]se ?is ,taxpay] ,assi/ance ,ord] may n be delegat$4 7c7 ,=m ( ,reque/ = ,taxpay] ,assi/ance ,ord] ,! ,secret>y %all e/abli% a =m & proc$ure to aid p]sons reque/+ ! assi/ance ( ! ,problem ,resolution ,(fice & to aid ! ,problem ,resolution ,(fice 9 und]/&+ ! ne$s ( ! p]son seek+ assi/ance4 ,! use ( ?is =m1 h[ev]1 %all n be a pr]equisite to a problem resolution (fic] tak+ action1 includ+ issu+ a ,taxpay] ,assi/ance ,ord]4 7d7 ,cont5t ( ,taxpay] ,assi/ance ,ord] ,a ,taxpay] ,assi/ance ,ord] %all conta9 ! "n ( ! problem resolution (fic]1 any provision relat+ to ! runn+ ( any applicable p]iod ( limitation1 ! "n ( ! p]son t ! ,taxpay] ,assi/ance ,ord] assi/s1 ! gov]nm5t (fice 7or employee or (fic] ( said gov]nm5t (fice7 to :om x is direct$ & ! action or cessation ( action t ! ,taxpay] ,assi/ance ,ord] requires ( said gov]nm5t (fic] 7or employee or (fic] ( said gov]nm5t (fice74 ,! ,taxpay] ,assi/ance ,ord] ne$ n conta9 f9d+s ( fact or its legal basis2 h[ev]1 ! problem resolution (fic] mu/ provide f9d+s ( fact & ! legal basis = ! issuance ( ! ,taxpay] ,assi/ance ,ord] to ! sales tax adm9i/]+ au?ority ^u ! reque/ ( an (fic] ( said au?ority )9 #b weeks ( ! receipt ( su* reque/4 7e7 ,indep5d5ce ,protect$ ,problem resolution (fic]s %all n be discipl9$ or adv]sely affect$ = ! issuance ( adm9i/rative injunctions unless a patt]n ( issu+ injunctions t are manife/ly unreasonable is prov5 9 an adm9i/rative he>+ by a prepond]ance ( ! evid5ce4 7f7 ,o!r ,rights ,n ,limit$ ,no?+ 9 ?is section %all limit ! au?ority ( ! sales tax adm9i/]+ au?ority1 ! regi/]$ p]son or o!r p]son f pursu+ any legal rem$y 9 any c\rt ) jurisdiction ov] ! dispute at issue4 7g7 ,limitations ,! runn+ ( any applicable p]iod ( limitation %all be susp5d$ = a p]iod ( #h weeks foll[+ ! issuance ( a ,taxpay] ,assi/ance ,ord] or1 if specifi$1 = a long] p]iod set =? 9 ! ,taxpay] ,assi/ance ,ord] provid$ ! susp5sion does n exce$ #f mon?s4 #fjd4 ,appeals 7a7 ,adm9i/rative ,appeals ,! sales tax adm9i/]+ au?ority %all e/abli% an adm9i/rative appeals process :]e9 ! regi/]$ p]son or o!r p]son 9 disagreem5t ) a decision ( ! sales tax adm9i/]+ au?ority ass]t+ liability = tax is provid$ a full & fair he>+ 9 connection ) any disputes said p]son has ) ! sales tax adm9i/]+ au?ority4 7b7 ,tim+ ( ,adm9i/rative ,appeals ,said adm9i/rative appeal mu/ be made )9 #fj days ( receiv+ a f9al notice ( am\nt due pursuant to section #fje7;d7 unless leave = an ext5sion is grant$ by ! appeals (fic] 9 a =m prescrib$ by ! ,secret>y4 ,leave %all be grant$ to avoid h>d%ip4 #fje4 ,taxpay] rights 7a7 ,rights ,to ,be ,disclos$ ,! sales tax adm9i/]+ au?ority %all provide to any p]son aga9/ :om x has-- 7#a7 comm5c$ an audit or inve/igation1 7#b7 issu$ a f9al notice ( am\nt due1 7#c7 fil$ an adm9i/rative li51 levy1 or g>ni%m5t1 7#d7 comm5c$ o!r collection action1 7#e7 comm5c$ an action = civil p5alties1 or 7#f7 any o!r legal action1 a docum5t sett+ =? 9 pla9 ,engli% ! rights ( ! p]son4 ,! docum5t %all expla9 ! adm9i/rative appeals process1 ! au?ority ( ! ,problem ,resolution ,(fice 7e/abli%$ pursuant to section #fjc7 & h[ to contact t ,(fice1 ! burd5 ( production & p]suasion t ! p]son & ! sales tax adm9i/]+ au?ority be> 7pursuant to section #eje71 ! "r ( ! p]son to pr(essional fees 7pursuant to section #ejf71 ! "r to record int]views & su* o!r rights z ! p]son may possess "u ?is subtitle4 ,said docum5t w also set =? ! proc$ures = ent]+ into an in/allm5t agreem5t4 7b7 ,"r to ,pr(essional ,assi/ance ,9 all deal+s ) ! sales tax adm9i/]+ au?ority1 a p]son %all h ! "r to assi/ance1 at _! own exp5se1 ( "o or m pr(essional advisors4 7c7 ,"r ,to ,record ,int]views ,any p]son :o is int]view$ by an ag5t ( ! sales tax adm9i/]+ au?ority %all h ! "r to video or audio tape ! int]view at ! p]son's own exp5se4 7d7 ,"r to ,f9al ,notice ( ,am\nt ,due ,no collection or en=cem5t action w be comm5c$ aga9/ a p]son until #cj days aft] !y h be5 provid$ ) a f9al notice ( am\nt due "u ?is subtitle by ! sales tax adm9i/]+ au?ority4 ,! f9al notice ( am\nt due %all set =? ! am\nt ( tax due 7along ) any int]e/ & p5alties due7 & ! factual & legal basis = su* am\nts be+ due ) suffici5t specificity t su* basis c be und]/ood by a reasonable p]son :o is n a tax pr(essional read+ ! notice4 ,! f9al notice %all be s5t by c]tifi$ mail1 return receipt reque/$1 to-- 7#a7 ! address la/ provid$ by a regi/]$ sell]1 or 7#b7 ! be/ available address to a p]son :o is n a regi/]$ sell]4 7e7 ,confid5tiality ( ,tax ,in=mation 7#a7 ,9 g5]al ,all reports & report in=mation 7relat$ to any int]nal rev5ue law7 %all be confid5tial & except z au?oriz$ by ?is title-- 7,a7 no (fic] or employee 7includ+ =m] (fic]s & employees7 ( ! ,unit$ ,/ates1 7,b7 no (fic] or employee 7includ+ =m] (fic]s & employees7 ( any ,/ate or local ag5cy :o has _h access to returns or return in=mation1 & 7,c7 no o!r p]son :o has _h access to returns or return in=mation1 %all disclose any report or report in=mation obta9$ by him 9 any mann] 9 connection ) 8 s]vice z su* (fic] or employee or o!rwise4 7#b7 ,designees ,! sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation ( a p]son to t p]son or p]sons z t p]son may designate to receive said in=mation or return4 7#c7 ,o!r sales tax adm9i/]+ au?orities ,a sales tax adm9i/]+ au?ority may impose1 disclose ! report & report in=mation to ano!r sales tax adm9i/]+ au?ority4 7#d7 ,incompet5cy ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to ! committee1 tru/ee1 or gu>dian ( a p]son :o is incompet5t4 7#e7 ,deceas$ p]sons ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to ! dec$5t's-- 7,a7 adm9i/rator1 executor1 e/ate tru/ee1 or 7,b7 heir at law1 next ( k91 or b5efici>y "u a w :o has a mat]ial int]e/ t w be affect$ by ! in=mation4 7#f7 ,bankruptcy ,a sales tax adm9i/]+ au?ority may1 subject to su* requirem5ts z ! ,secret>y may impose1 disclose ! report & report in=mation to a p]son's tru/ee 9 bankruptcy4 7#g7 ,congress ,^u writt5 reque/ f ! ,*airman ( ! ,committee on ,ways & ,means1 ! ,*airman ( ! ,committee on ,f9ance ( ! ,s5ate1 or ! ,*airman or ,*ief ( ,/aff ( ! ,jo9t ,committee on ,taxation1 a sales tax adm9i/]+ au?ority %all disclose ! report & report in=mation1 except t any report or report in=mation t c be associat$ ) or o!rwise id5tify a p>ticul> p]son %all be furni%$ to su* committee only :5 sitt+ 9 clos$ executive session unless su* p]son o!rwise cons5ts 9 writ+ to su* disclosure4 7#h7 ,waiv] ( privacy rights ,a p]son may waive confid5tiality rights provid$ by ?is section4 ,su* waiv] mu/ be 9 writ+4 7#i7 ,int]nal use ,disclosure ( ! report or report in=mation by (fic]s or employees ( a sales tax adm9i/]+ au?ority to o!r (fic]s or employees ( a sales tax adm9i/]+ au?ority 9 ! ord9>y c\rse ( tax adm9i/ration activities %all n con/itute unlawful disclosure ( ! report or report in=mation4 7#aj7 ,/ati/ical use ,^u reque/ 9 writ+ by ! ,secret>y ( ,comm]ce1 ! ,secret>y %all furni% su* reports & report in=mation to (fic]s & employees ( ! ,dep>tm5t ( ,comm]ce z ! ,secret>y may prescribe by regulation = ! purposes (1 & only to ! ext5t necess>y 91 ! /ructur+ ( c5suses & national economic acc\nts & conduct+ relat$ /ati/ical activities au?oriz$ by law4 7#aa7 ,dep>tm5t ( ! treasury ,returns & return in=mation %all be op5 = inspection by (fic]s & employees ( ! ,dep>tm5t ( ! ,treasury ^: (ficial duties require su* inspection or disclosure = ! purpose (1 & only to ! ext5t necess>y =1 prep>+ economic or f9ancial =eca/s1 projections1 analyses1 or e/imates4 ,su* inspection or disclosure %all be p]mitt$ only ^u writt5 reque/ t sets =? ! reasons :y su* inspection or disclosure is necess>y & is sign$ by ! head ( ! bureau or (fice ( ! ,dep>tm5t ( ! ,treasury reque/+ ! inspection or disclosure4 #fjf4 ,in/allm5t agreem5ts2 compromises ,! sales tax adm9i/]+ au?ority is au?oriz$ to ent] into writt5 agreem5ts ) any p]son "u :i* ! p]son is all[$ to satisfy liability = paym5t ( any tax "u ?is subtitle 7& p5alties & int]e/ relat+ !reto7 9 in/allm5t paym5ts if ! sales tax adm9i/]+ au?ority det]m9es t su* agreem5t w facilitate ! collection ( su* liability4 ,! agreem5t %all rema9 9 effect = ! t]m ( ! agreem5t unless ! in=mation t ! p]son provid$ to ! sales tax adm9i/]+ au?ority 0 mat]ially inaccurate or incomplete4 ,! sales tax adm9i/]+ au?ority may compromise any am\nts alleg$ to be due4 #g ,special rules ,sec4 #gja4 ,hobby activities4 ,sec4 #gjb4 ,gam+ activities4 ,sec4 #gjc4 ,gov]nm5t pur*ases4 ,sec4 #gjd4 ,gov]nm5t ent]prises4 ,sec4 #gje4 ,mix$ use prop]ty4 ,sec4 #gjf4 ,n-=-pr(it organizations4 #gja4 ,hobby activities 7a7 ,hobby ,activities ,nei!r ! exemption af=d$ by section #ajb = int]m$iate sales nor ! cr$its available pursuant to section #bjb or #bjc %all be available = any taxable prop]ty or s]vice pur*as$ = use 9 an activity if t activity is n engag$ 9 =-pr(it4 7b7 ,/atus ,deem$ ,if ! activity has receiv$ gross paym5ts = ! sale ( taxable prop]ty or s]vices t exce$ ! sum (-- 7#a7 taxable prop]ty & s]vices pur*as$1 7#b7 wages & sal>y paid1 & 7#c7 taxes 7( any type7 paid1 9 two or m ( ! mo/ rec5t #c cal5d> ye>s dur+ :i* x op]at$ !n ! bus9ess activity %all be conclusively deem$ to be engag$ 9 = pr(it4 #gjb4 ,gam+ activities 7a7 ,regi/ration ,any p]son sell+ "o or m *ances is a gam+ sponsor & %all regi/]1 9 a =m prescrib$ by ! ,secret>y1 ) ! sales tax adm9i/]+ au?ority z a gam+ sponsor4 7b7 ,*ance ,def9$ ,= purposes ( ?is section1 ! t]m *ance means a lott]y ticket1 a raffle ticket1 *ips1 o!r tok5s1 a bet or bets plac$1 a wag] or wag]s plac$1 or any simil> device :]e ! pur*ase ( ! "r gives rise to an obligation by ! gam+ sponsor to pay ^u ! occurr5ce (-- 7#a7 a r&om or unpr$ictable ev5t1 or 7#b7 an ev5t ov] :i* nei!r ! gam+ sponsor nor ! p]son pur*as+ ! *ance has control ov] ! outcome4 7c7 ,*ances ,n ,taxable ,prop]ty or ,s]vice ,not)/&+ any o!r provision 9 ?is subtitle1 a *ance is n taxable prop]ty or s]vices = purposes ( section #aja4 7d7 ,tax on ,gam+ ,s]vices ,impos$ ,a #bc-p]c5t tax is h]eby impos$ on ! taxable gam+ s]vices ( a gam+ sponsor4 ,?is tax %all be paid & remitt$ by ! gam+ sponsor4 ,! tax %all be remitt$ by ! #ae? day ( ea* mon? ) respect to taxable gam+ s]vices dur+ ! previ\s cal5d> mon?4 7e7 ,taxable ,gam+ ,s]vices ,def9$ ,= purposes ( ?is section1 ! t]m taxable gam+ s]vices means-- 7#a7 gross receipts ( ! gam+ sponsor f ! sale ( *ances1 m9us 7#b7 ! sum (-- 7,a7 total gam+ pay(fs to *ance pur*as]s 7or _! designees71 & 7,b7 gam+ specific taxes 7o!r ?an ! tax impos$ by ?is section7 impos$ by ! ,f$]al1 ,/ate1 or local gov]nm5t4 #gjc4 ,gov]nm5t pur*ases 7a7 ,gov]nm5t ,pur*ases 7#a7 ,pur*ases by ! f$]al gov]nm5t ,pur*ases by ! ,f$]al ,gov]nm5t ( taxable prop]ty & s]vices %all be subject to ! tax impos$ by section #aja4 7#b7 ,pur*ase by /ate gov]nm5ts & _! political subdivisions ,pur*ases by ,/ate gov]nm5ts & _! political subdivisions ( taxable prop]ty & s]vices %all be subject to ! tax impos$ by section #aja4 7b7 ,cross ,ref]5ces ,= pur*ases by gov]nm5t ent]prises see section #gjd4 #gjd4 ,gov]nm5t ent]prises 7a7 ,gov]nm5t ,ent]prises ,to ,collect & ,remit ,taxes on ,sales ,no?+ 9 ?is subtitle %all be con/ru$ to exempt any ,f$]al1 ,/ate1 or local gov]nm5tal unit or political subdivision 7:e!r or n ! ,/ate is an adm9i/]+ ,/ate7 op]at+ a gov]nm5t ent]prise f collect+ & remitt+ tax impos$ by ?is subtitle on any sale ( taxable prop]ty or s]vices4 ,gov]nm5t ent]prises %all comply ) all duties impos$ by ?is subtitle & %all be liable = p5alties & subject to en=cem5t action 9 ! same mann] z private p]sons t are n gov]nm5t ent]prises4 7b7 ,gov]nm5t ,ent]prise ,any entity own$ or op]at$ by a ,f$]al1 ,/ate1 or local gov]nm5tal unit or political subdivision t receives gross paym5ts f private p]sons is a gov]nm5t ent]prise1 except t a gov]nm5t-own$ entity %all n become a gov]nm5t ent]prise = purposes ( ?is section unless 9 any qu>t] x has rev5ues f sell+ taxable prop]ty or s]vices t exce$ #b1ejj4 7c7 ,gov]nm5t ,ent]prises ,int]m$iate ,sales 7#a7 ,9 g5]al ,gov]nm5t ent]prises %all n be subject to tax on pur*ases t w\ld n be subject to tax pursuant to section #ajb7;b7 if ! gov]nm5t ent]prise 7 a private ent]prise4 7#b7 ,exception ,gov]nm5t ent]prises may n use ! exemption af=d$ by section #ajb7;b7 to s]ve z a conduit = tax-free pur*ases by gov]nm5t units t w\ld o!rwise be subject to taxation on pur*ases pursuant to section #gjc4 ,transf]s ( taxable prop]ty or s]vices pur*as$ exempt f tax f a gov]nm5t ent]prise to su* gov]nm5t unit %all be taxable4 7d7 ,sep>ate ,books ( ,acc\nt ,any gov]nm5t ent]prise mu/ ma9ta9 books ( acc\nt1 sep>ate f ! non5t]prise gov]nm5t acc\nts1 ma9ta9$ 9 accordance ) g5]ally accept$ acc\nt+ pr9ciples4 7e7 ,trade or ,bus9ess ,a gov]nm5t ent]prise %all be treat$ z a trade or bus9ess = purposes ( ?is subtitle4 7f7 ,ent]prise ,subsidies ,con/itute ,taxable ,pur*ase ,a transf] ( funds to a gov]nm5t ent]prise by a gov]nm5t entity )\t full consid]ation %all con/itute a taxable gov]nm5t pur*ase ) ! mean+ ( section #gjc to ! ext5t t ! transf] ( funds exce$s ! fair m>ket value ( ! consid]ation4 #gje4 ,mix$ use prop]ty 7a7 ,mix$ ,use ,prop]ty or ,s]vice 7#a7 ,mix$ use prop]ty or s]vice def9$ ,= purposes ( ?is section1 ! t]m mix$ use prop]ty or s]vice is a taxable prop]ty or taxable s]vice us$ = bo? taxable use or consumption & = a purpose t w\ld n be subject to tax pursuant to section #ajb7;a77#a74 7#b7 ,taxable ?re%old ,mix$ use prop]ty or s]vice %all be subject to tax not)/&+ section #ajb7;a77#a7 unless su* prop]ty or s]vice is us$ m ?an #ie p]c5t = purposes t w\ld give rise to an exemption pursuant to section #ajb7;a77#a7 dur+ ea* cal5d> ye> 7or portions !re(7 x is own$4 7#c7 ,mix$ use prop]ty or s]vices cr$it ,a p]son regi/]$ pursuant to section #ejb is entitl$ to a bus9ess use conv]sion cr$it 7pursuant to section #bjb7 equal to ! product (-- 7,a7 ! mix$ use prop]ty am\nt1 7,b7 ! bus9ess use ratio1 & 7,c7 ! rate ( tax impos$ by section #aja4 7#d7 ,mix$ use prop]ty am\nt ,! mix$ use prop]ty am\nt = ea* mon? 7or fraction !re(7 9 :i* ! prop]ty 0 own$ %all be-- 7,a7 "o-?ree-hundr$-sixtie? ( ! gross paym5ts = real prop]ty = #cfj mon?s or until ! prop]ty is sold1 7,b7 "o-eighty-f\r? ( ! gross paym5ts = tangible p]sonal prop]ty = #hd mon?s or until ! prop]ty is sold1 7,c7 "o-sixtie? ( ! gross paym5ts = vehicles = #fj mon?s or until ! prop]ty is sold1 or 7,d7 = o!r types ( taxable prop]ty or s]vices1 a reasonable am\nt or 9 accordance ) regulations prescrib$ by ! ,secret>y4 7#e7 ,bus9ess use ratio ,= purposes ( ?is section1 ! t]m bus9ess use ratio means ! ratio ( bus9ess use to total use = a p>ticul> cal5d> mon? 7or portion !re( if ! prop]ty 0 own$ = only "p ( said cal5d> mon?74 ,= vehicles1 ! bus9ess use ratio w be ! ratio ( bus9ess purpose miles to total miles 9 a p>ticul> cal5d> mon?4 ,= real prop]ty1 ! bus9ess use ratio is ! ratio ( floor space us$ prim>ily = bus9ess purposes to total floor space 9 a p>ticul> cal5d> mon?4 ,= tangible p]sonal prop]ty 7except = vehicles71 ! bus9ess use ratio is ! ratio ( total "t us$ = bus9ess purposes to total "t us$ 9 a p>ticul> cal5d> ye>4 ,= o!r prop]ty or s]vices1 ! bus9ess ratio %all be calculat$ us+ a reasonable me?od4 ,reasonable records mu/ be ma9ta9$ to support a p]son's bus9ess use ( ! mix$ use prop]ty or s]vice4 7b7 ,tim+ ( ,bus9ess ,use ,conv]sion ,cr$it ,aris+ ,out ( ,own]%ip ( ,mix$ ,use ,prop]ty ,a p]son entitl$ to a cr$it pursuant to subsection 7a77#c7 aris+ out ( ! own]%ip ( mix$ use prop]ty mu/ acc\nt = ! mix$ use on a cal5d> ye> basis1 & may file = ! cr$it ) respect to mix$ use prop]ty 9 any mon? foll[+ ! cal5d> ye> giv+ rise to ! cr$it4 7c7 ,cross ,ref]5ce ,= bus9ess use conv]sion cr$it1 see section #bjb4 #gjf4 ,n-=-,pr(it organizations 7a7 ,n-=-,pr(it ,organizations ,dues1 contributions1 & simil> paym5ts to qualifi$ n-=-pr(it organizations %all n be consid]$ gross paym5ts = taxable prop]ty or s]vices = purposes ( ?is subtitle4 7b7 ,def9ition ,= purposes ( ?is section1 ! t]m qualifi$ n-=-pr(it organization means a n-=-pr(it organization organiz$ & op]at$ exclusively-- 7#a7 = religi\s1 *>itable1 sci5tific1 te/+ = public safety1 lit]>y1 or educational purposes1 7#b7 z civic leagues or social welf>e organizations1 7#c7 z labor1 agricultural1 or horticultural organizations1 7#d7 z *amb]s ( comm]ce1 bus9ess leagues1 or trade associations1 or 7#e7 z frat]nal b5efici>y societies1 ord]s1 or associations1 no "p ( ! net e>n+s ( :i* inures to ! b5efit ( any private %>ehold] or individual4 7c7 ,qualification ,c]tificates ,^u application 9 a =m prescrib$ by ! ,secret>y1 ! sales tax adm9i/]+ au?ority %all provide qualification c]tificates to qualifi$ n-=-pr(it organizations4 7d7 ,taxable ,transactions ,if a qualifi$ n-=-pr(it organization provides taxable prop]ty or s]vices 9 connection ) contributions1 dues1 or simil> paym5ts to ! organization1 !n x %all be requir$ to treat ! provision ( said taxable prop]ty or s]vices z a pur*ase taxable pursuant to ?is subtitle at ! fair m>ket value ( said taxable prop]ty or s]vices4 7e7 ,exemptions ,taxable prop]ty & s]vices pur*as$ by a qualifi$ n-=-pr(it organization %all be eligible = ! exemptions provid$ 9 section #ajb4 #h ,f9ancial ,int]m$iation ,s]vices ,sec4 #hja4 ,det]m9ation ( f9ancial int]m$iation s]vices am\nt4 ,sec4 #hjb4 ,bad debts4 ,sec4 #hjc4 ,tim+ ( tax on f9ancial int]m$iation s]vices4 ,sec4 #hjd4 ,f9anc+ leases4 ,sec4 #hje4 ,basic int]e/ rate4 ,sec4 #hjf4 ,=eign f9ancial int]m$iation s]vices4 #hja4 ,det]m9ation ( f9ancial int]m$iation s]vices am\nt 7a7 ,f9ancial ,int]m$iation ,s]vices ,= purposes ( ?is subtitle-- 7#a7 ,9 g5]al ,! t]m f9ancial int]m$iation s]vices means ! sum (-- 7,a7 explicitly *>g$ fees = f9ancial int]m$iation s]vices1 & 7,b7 implicitly *>g$ fees = f9ancial int]m$iation s]vices4 7#b7 ,explicitly *>g$ fees = f9ancial int]m$iation s]vices ,! t]m explicitly *>g$ fees = f9ancial int]m$iation s]vices includes-- 7,a7 brok]age fees1 7,b7 explicitly /at$ bank+1 loan orig9ation1 process+1 docum5tation1 cr$it *eck fees1 or o!r simil> fees1 7,c7 safe-deposit box fees1 7,d7 insurance premiums1 to ! ext5t su* premiums are n allocable to ! inve/m5t acc\nt ( ! und]ly+ insurance policy1 7,e7 tru/ees' fees1 & 7,f7 o!r f9ancial s]vices fees 7includ+ mutual fund managem5t1 sales1 & exit fees74 7#c7 ,implicitly *>g$ fees = f9ancial int]m$iation s]vices 7,a7 ,9 g5]al ,! t]m implicitly *>g$ fees = f9ancial int]m$iation s]vices includes ! gross imput$ am\nt 9 relation to any und]ly+ int]e/-be>+ inve/m5t1 acc\nt1 or debt4 7,b7 ,gross imput$ am\nt ,= purposes ( subp>agraph 7,a71 ! t]m gross imput$ am\nt means-- 7i7 ) respect to any und]ly+ int]e/-be>+ inve/m5t or acc\nt1 ! product (-- 7,i7 ! excess 7if any7 ( ! basic int]e/ rate 7z def9$ 9 section #hje7 ov] ! rate paid on su* inve/m5t1 & 7,,ii7 ! am\nt ( ! inve/m5t or acc\nt1 & 7ii7 ) respect to any und]ly+ int]e/-be>+ debt1 ! product (-- 7,i7 ! excess 7if any7 ( ! rate paid on su* debt ov] ! basic int]e/ rate 7z def9$ 9 section #hje71 & 7,,ii7 ! am\nt ( ! debt4 7b7 ,sell] ( ,f9ancial ,int]m$iation ,s]vices ,= purposes ( section #ajc7;a71 ! sell] ( f9ancial int]m$iation s]vices %all be-- 7#a7 9 ! case ( explicitly *>g$ fees = f9ancial int]m$iation s]vices1 ! sell] %all be ! p]son :o receives ! gross paym5ts = ! *>g$ f9ancial int]m$iation s]vices1 7#b7 9 ! case ( implicitly *>g$ fees = f9ancial int]m$iation s]vices ) respect to any und]ly+ int]e/-be>+ inve/m5t or acc\nt1 ! p]son mak+ ! int]e/ paym5ts on ! int]e/-be>+ inve/m5t or acc\nt1 & 7#c7 9 ! case ( implicitly *>g$ fees = f9ancial int]m$iation s]vices ) respect to any int]e/-be>+ debt1 ! p]son receiv+ ! int]e/ paym5ts on ! int]e/-be>+ debt4 #hjb4 ,bad debts 7a7 ,9 ,g5]al ,= purposes ( section #bje7;a71 a bad debt %all be a bus9ess debt t becomes :olly or p>tially wor?less to ! payee4 7b7 ,bus9ess ,loan ,= purposes ( subsection 7a71 a bus9ess loan or debt is a bona fide loan or debt made = a bus9ess purpose t bo? p>ties int5d$ be repaid4 7c7 ,det]m9ation ( ,wor?lessness 7#a7 ,9 g5]al ,no loan or debt %all be consid]$ :olly or p>tially wor?less unless x has be5 9 arre>s = #ahj days or m1 except t if a debt is dis*>g$ :olly or p>tially 9 bankruptcy be=e #ahj days has elaps$1 !n x %all be deem$ :olly or p>tially wor?less on ! date ( dis*>ge4 7#b7 ,det]m9ation by hold] ,a loan or debt t has be5 9 arre>s = #ahj days or m may be deem$ :olly or p>tially wor?less by ! hold] unless a paym5t s*$ule has be5 ent]$ into betwe5 ! debtor & ! l5d]4 7d7 ,cross ,ref]5ce ,see section #bje7;c7 = tax on subsequ5t paym5ts4 #hjc4 ,tim+ ( tax on f9ancial int]m$iation s]vices ,! tax on f9ancial int]m$iation s]vices provid$ by section #hja ) respect to an und]ly+ inve/m5t acc\nt or debt %all be impos$ & collect$ ) ! same frequ5cy t /atem5ts are r5d]$ by ! f9ancial in/itution 9 connection ) ! inve/m5t acc\nt or debt b n less frequ5tly ?an qu>t]ly4 #hjd4 ,f9anc+ leases 7a7 ,def9ition ,= purposes ( ?is section1 ! t]m f9anc+ lease means any lease "u :i* ! lessee has ! "r to acquire ! prop]ty = #ej p]c5t or less ( its fair m>ket value at ! end ( ! lease t]m4 7b7 ,g5]al ,rule ,f9anc+ leases %all be tax$ 9 ! me?od set =? 9 ?is section4 7c7 ,det]m9ation ( ,pr9cipal & ,int]e/ ,compon5ts ( ,f9anc+ ,lease ,! ,secret>y %all promulgate rules = disaggregat+ ! pr9cipal & int]e/ compon5ts ( a f9anc+ lease4 ,! pr9cipal am\nt %all be det]m9$ to ! ext5t possible by exam9ation ( ! contemporane\s sales price or prices ( prop]ty ! same or simil> z ! leas$ prop]ty4 7d7 ,alt]native ,me?od ,9 ! ev5t t contemporane\s sales prices or prop]ty ! same or simil> z ! leas$ prop]ty are n available1 ! pr9cipal & int]e/ compon5ts ( a f9anc+ lease %all be disaggregat$ us+ ! applicable int]e/ rate 7z def9$ 9 section #eaa7 plus #d p]c5t4 7e7 ,pr9cipal ,compon5t ,! pr9cipal compon5t ( ! f9anc+ lease %all be subject to tax z if a pur*ase 9 ! am\nt ( ! pr9cipal compon5t _h be5 made on ! day on :i* said lease 0 execut$4 7f7 ,int]e/ ,compon5t ,! f9ancial int]m$iation s]vices am\nt ) respect to ! int]e/ compon5t ( ! f9anc+ lease %all be subject to tax "u ?is subtitle4 7g7 ,coord9ation ,if ! pr9cipal compon5t & f9ancial int]m$iation s]vices am\nt ) respect to ! int]e/ compon5t ( a lease h be5 tax$ pursuant to ?is section1 !n ! gross lease or r5tal paym5ts %all n be subject to additional tax4 #hje4 ,basic int]e/ rate ,= purposes ( ?is *apt]1 ! basic int]e/ rate ) respect to a debt in/rum5t1 inve/m5t1 f9anc+ lease1 or acc\nt %all be ! applicable int]e/ rate 7z det]m9$ 9 section #eaa74 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( contractually fix$ int]e/1 ! applicable int]e/ rate ( ! mon? ( issuance %all apply4 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( v>iable int]e/ rates & :i* h no ref]5ce int]e/ rate1 ! applicable int]e/ %all be ! ,f$]al %ort-t]m int]e/ rate = ea* mon?4 ,= debt in/rum5ts1 inve/m5ts1 or acc\nts ( v>iable int]e/ rates & :i* h a ref]5ce int]e/ rate1 ! applicable int]e/ %all be ! applicable int]e/ rate = ! ref]5ce int]e/ rate = ea* mon?4 #hjf4 ,=eign f9ancial int]m$iation s]vices 7a7 ,special ,rules ,relat+ to ,int]national ,f9ancial ,int]m$iation ,s]vices ,f9ancial int]m$iation s]vices %all be deem$ z us$ or consum$ )9 ! ,unit$ ,/ates if ! p]son 7or any relat$ p>ty z def9$ 9 section #bje7;e77 pur*as+ ! s]vices is a resid5t ( ! ,unit$ ,/ates4 7b7 ,designation ( ,tax ,repres5tative ,any p]son t provides f9ancial int]m$iation s]vices to ,unit$ ,/ates resid5ts mu/1 z a condition ( lawfully provid+ su* s]vices1 designate1 9 a =m prescrib$ by ! ,secret>y1 a tax repres5tative = purposes ( ?is subtitle4 ,! tax repres5tative %all be responsible = ensur+ t ! taxes impos$ by ?is subtitle are collect$ & remitt$ & %all be jo9tly & sev]ally liable = collect+ & remitt+ ^! taxes4 ,! ,secret>y may require reasonable bond ( ! tax repres5tative4 ,! ,secret>y or a sales tax adm9i/]+ au?ority may br+ an action seek+ a tempor>y re/ra9+ ord]1 an injunction1 or su* o!r ord] z may be appropriate to en=ce ?is section4 7c7 ,cross ,ref]5ces ,= def9ition ( p]son1 see section #ija4 #i ,additional matt]s ,sec4 #ija4 ,additional matt]s4 ,sec4 #ijb4 ,transition matt]s4 ,sec4 #ijc4 ,wages to be report$ to ,social ,security ,adm9i/ration4 ,sec4 #ijd4 ,tru/ ,fund rev5ue4 ,sec4 #ije4 ,)hold+ ( tax on nonresid5t ali5s & =eign corporations4 #ija4 ,additional matt]s 7a7 ,intangible ,prop]ty ,antiavoidance ,rule ,not)/&+ section #b7;a77#ad77;a77i71 ! sale ( a copyright or tradem>k %all be treat$ z ! sale ( taxable s]vices 7)9 ! mean+ ( section #aja7;a77 if ! sub/ance ( ! sales ( copyright or tradem>k con/itut$ ! sale ( ! s]vices t produc$ ! copyright$ mat]ial or ! tradem>k4 7b7 ,de ,m9imis ,paym5ts ,up to #djj ( gross paym5ts p] cal5d> ye> %all be exempt f ! tax impos$ by section #aja if-- 7#a7 made by a p]son n 9 connection ) a trade or bus9ess at any "t dur+ su* cal5d> ye> prior to mak+ said gross paym5ts1 & 7#b7 made to pur*ase any taxable prop]ty or s]vice :i* is import$ into ! ,unit$ ,/ates by su* p]son = use or consumption by su* p]son 9 ! ,unit$ ,/ates4 7c7 ,de ,m9imis ,sales ,up to #a1bjj p] cal5d> ye> ( gross paym5ts %all be exempt f ! tax impos$ by section #aja if receiv$-- 7#a7 by a p]son n 9 connection ) a trade or bus9ess dur+ su* cal5d> ye> prior to ! receipt ( said gross paym5ts1 & 7#b7 9 connection ) a casual or isolat$ sale4 7d7 ,de ,m9imis ,sale ( ,f9ancial ,int]m$iation ,s]vices ,up to #aj1jjj p] cal5d> ye> ( gross paym5ts receiv$ by a p]son f ! sale ( f9ancial int]m$iation s]vices 7z det]m9$ 9 accordance ) section #hja7 %all be exempt f ! tax impos$ by section #aja4 ,! exemption provid$ by ?is subsection is 9 addition to o!r exemptions af=d$ by ?is *apt]4 ,! exemption provid$ by ?is subsection %all n be available to l>ge sell]s 7z def9$ 9 section #eja7;e77#c774 7e7 ,proxy ,buy+ ,taxable ,if a regi/]$ p]son provides taxable prop]ty or s]vices to a p]son ei!r z a gift1 prize1 rew>d1 or z remun]ation = employm5t1 & su* taxable prop]ty or s]vices 7 n previ\sly subject to tax pursuant to section #aja1 !n ! provision ( su* taxable prop]ty or s]vices by ! regi/]$ p]son %all be deem$ ! conv]sion ( su* taxable prop]ty or s]vices to p]sonal use subject to tax pursuant to section #ajc7;c7 at ! tax inclusive fair m>ket value ( su* taxable prop]ty or s]vices4 7f7 ,sub/ance ,ov] ,=m ,! sub/ance ( a transaction w prevail ov] its =m if ! transaction has no bona fide economic purpose & is design$ to evade tax impos$ by ?is subtitle4 7g7 ,c]ta9 ,employee ,disc\nts ,taxable 7#a7 ,employee disc\nt ,= purposes ( ?is subsection1 ! t]m employee disc\nt means an employ]'s (f] ( taxable prop]ty or s]vices = sale to its employees or _! families 7)9 ! mean+ ( section #cjb7;b77 = less ?an ! (f] ( su* taxable prop]ty or s]vices to ! g5]al public4 7#b7 ,employee disc\nt am\nt ,= purposes ( ?is subsection1 ! employee disc\nt am\nt is ! am\nt by :i* taxable prop]ty or s]vices are sold pursuant to an employee disc\nt bel[ ! am\nt = :i* su* taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public4 7#c7 ,taxable am\nt ,if ! employee disc\nt am\nt exce$s #bj p]c5t ( ! price t ! taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public1 !n ! sale ( su* taxable prop]ty or s]vices by ! employ] %all be deem$ ! conv]sion ( su* taxable prop]ty or s]vices to p]sonal use & tax %all be impos$ on ! taxable employee disc\nt am\nt4 ,! taxable employee disc\nt am\nt %all be-- 7,a7 ! employee disc\nt am\nt1 m9us 7,b7 #bj p]c5t ( ! am\nt = :i* said taxable prop]ty or s]vices w\ld h be5 sold to ! g5]al public4 7h7 ,saturday1 ,sunday1 or ,legal ,holiday ,:5 ! la/ day prescrib$ = p]=m+ any act requir$ by ?is subtitle falls on a ,saturday1 ,sunday1 or legal holiday 79 ! jurisdiction :]e ! return is to be fil$71 ! p]=mance ( su* act %all be consid]$ timely if x is p]=m$ on ! next day :i* is n a ,saturday1 ,sunday1 or legal holiday 79 ! jurisdiction :]e ! return is to be fil$74 #ijb4 ,transition matt]s 7a7 ,inv5tory 7#a7 ,qualifi$ inv5tory ,inv5tory held by a trade or bus9ess on ! close ( bus9ess on ,decemb] #ca1 #bjbj1 %all be qualifi$ inv5tory if x is sold-- 7,a7 be=e ,decemb] #ca1 #bjba1 7,b7 by a regi/]$ p]son1 & 7,c7 subject to ! tax impos$ by section #aja4 7#b7 ,co/s ,= purposes ( ?is section1 qualifi$ inv5tory %all h ! co/ t x _h = ,f$]al income tax purposes = ! trade or bus9ess z ( ,decemb] #ca1 #bjbj 7includ+ any am\nts capitaliz$ by reason ( section #bfc;,a ( ! ,int]nal ,rev5ue ,code ( #aihf z 9 effect on ,decemb] #ca1 #bjbj74 7#c7 ,transitional inv5tory cr$it ,! trade or bus9ess :i* held ! qualifi$ inv5tory on ! close ( bus9ess on ,decemb] #ca1 #bjbj1 %all be entitl$ to a transitional inv5tory cr$it equal to ! co/ ( ! qualifi$ inv5tory 7det]m9$ 9 accordance ) p>agraph 7#b77 times ! rate ( tax impos$ by section #aja4 7#d7 ,tim+ ( cr$it ,! cr$it provid$ "u p>agraph 7#c7 %all be all[$ ) respect to ! mon? :5 ! inv5tory is sold subject to ! tax impos$ by ?is subtitle4 ,said cr$it %all be report$ z an int]m$iate & export sales cr$it & ! p]son claim+ said cr$it %all atta* support+ s*$ules 9 ! =m t ! ,secret>y may prescribe4 7b7 ,"w-9-,process ,= purposes ( ?is section1 inv5tory %all include "w-9-process4 7c7 ,qualifi$ ,inv5tory ,held by ,bus9esses ,n ,sell+ ,said ,qualifi$ ,inv5tory at ,retail 7#a7 ,9 g5]al ,qualifi$ inv5tory held by bus9esses t sells said qualifi$ inv5tory n subject to tax pursuant to section #ajb7;a7 %all be eligible = ! transitional inv5tory cr$it only if t bus9ess 7or a bus9ess t has successor rights pursuant to p>agraph 7#b77 receives c]tification 9 a =m satisfactory to ! ,secret>y t ! qualifi$ inv5tory 0 subsequ5tly sold subject to ! tax impos$ by ?is subtitle4 7#b7 ,transitional inv5tory cr$it "r may be sold ,! bus9ess entitl$ to ! transitional inv5tory cr$it may sell ! "r to receive said transitional inv5tory cr$it to ! pur*as] ( ! qualifi$ inv5tory t gave rise to ! cr$it entitlem5t4 ,any pur*as] ( su* qualifi$ inv5tory 7or prop]ty or s]vices into :i* ! qualifi$ inv5tory has be5 incorporat$7 may sell ! "r to said transitional inv5tory cr$it to a subsequ5t pur*as] ( said qualifi$ inv5tory 7or prop]ty or s]vices into :i* ! qualifi$ inv5tory has be5 incorporat$74 #ijc4 ,wages to be report$ to ,social ,security ,adm9i/ration 7a7 ,9 ,g5]al ,employ]s %all submit su* in=mation to ! ,social ,security ,adm9i/ration z is requir$ by ! ,social ,security ,adm9i/ration to calculate ,social ,security b5efits "u title ,,ii ( ! ,social ,security ,act1 includ+ wages paid1 9 a =m prescrib$ by ! ,secret>y4 ,a copy ( ! employ] submission to ! ,social ,security ,adm9i/ration relat+ to ea* employee %all be provid$ to ea* employee by ! employ]4 7b7 ,wages ,= purposes ( ?is section1 ! t]m wages means all ca% remun]ation = employm5t 7includ+ tips to an employee by ?ird p>ties provid$ t ! employ] or employee ma9ta9s records docum5t+ su* tips7 includ+ self-employm5t income2 except t su* t]m %all n include-- 7#a7 any insurance b5efits receiv$ 7includ+ dea? b5efits71 7#b7 p5sion or annuity b5efits receiv$1 7#c7 tips receiv$ by an employee ov] #e1jjj p] ye>1 & 7#d7 b5efits receiv$ "u a gov]nm5t entitlem5t program 7includ+ ,social ,security b5efits & unemploym5t comp5sation b5efits74 7c7 ,self-,employm5t ,income ,= purposes ( subsection 7b71 ! t]m self-employm5t income means gross paym5ts receiv$ = taxable prop]ty or s]vices m9us ! sum (-- 7#a7 gross paym5ts made = taxable prop]ty or s]vices 7)\t reg>d to :e!r tax 0 paid pursuant to section #aja on su* taxable prop]ty or s]vices71 & 7#b7 wages paid by ! self-employ$ p]son to employees ( ! self-employ$ p]son4 #ijd4 ,tru/ ,fund rev5ue 7a7 ,secret>y ,to ,make ,allocation ( ,sales ,tax ,rev5ue ,! ,secret>y %all allocate ! rev5ue receiv$ by virtue ( ! tax impos$ by section #aja 9 accordance ) ?is section4 ,! rev5ue %all be allocat$ among-- 7#a7 ! g5]al rev5ue1 7#b7 ! old-age & survivors insurance tru/ fund1 7#c7 ! disability insurance tru/ fund1 7#d7 ! hospital insurance tru/ fund1 & 7#e7 ! ,f$]al supplem5t>y m$ical insurance tru/ fund4 7b7 ,g5]al ,rule 7#a7 ,g5]al rev5ue ,! proportion ( total rev5ue allocat$ to ! g5]al rev5ue %all be ! same proportion z ! rate 9 section #aja7;b77#d7 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7#b7 ,! am\nt ( rev5ue allocat$ to ! old-age & survivors insurance & disability insurance tru/ funds %all be ! same proportion z ! old-age1 survivors & disability insurance rate 7z def9$ 9 subsection 7d77 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7#c7 ,! am\nt ( rev5ue allocat$ to ! hospital insurance & ,f$]al supplem5t>y m$ical insurance tru/ funds %all be ! same proportion z ! hospital insurance rate 7z def9$ 9 subsection 7e77 be>s to ! comb9$ ,f$]al tax rate p]c5tage 7z def9$ 9 section #aja7;b77#c774 7c7 ,cal5d> ,ye> #bjba ,not)/&+ subsection 7b71 ! rev5ue allocation pursuant to subsection 7a7 = cal5d> ye> #bjba %all be z foll[s3 7#a7 #fd4hc p]c5t ( total rev5ue to g5]al rev5ue1 7#b7 #bg4dc p]c5t ( total rev5ue to ! old-age & survivors insurance & disability insurance tru/ funds1 & 7#c7 #g4gd p]c5t ( total rev5ue to ! hospital insurance & ,f$]al supplem5t>y m$ical insurance tru/ funds4 7d7 ,old-,age1 ,survivors & ,disability ,insurance ,rate ,! old-age1 survivors & disability insurance rate %all be det]m9$ by ! ,social ,security ,adm9i/ration4 ,! old-age1 survivors & disability insurance rate %all be t sales tax rate :i* is necess>y to raise ! same am\nt ( rev5ue t w\ld h be5 rais$ by impos+ a #ab4d p]c5t tax on ! ,social ,security wage base 7includ+ self-employm5t income7 z det]m9$ 9 accordance ) *apt] #ba ( ! ,int]nal ,rev5ue ,code mo/ rec5tly 9 effect prior to ! enactm5t ( ?is ,act4 ,! rate %all be det]m9$ us+ actu>ially s\nd me?odology & ann\nc$ at lea/ #f mon?s prior to ! beg9n+ ( ! cal5d> ye> = :i* x applies4 7e7 ,hospital ,insurance ,rate ,! hospital insurance rate %all be det]m9$ by ! ,social ,security ,adm9i/ration4 ,! hospital insurance rate %all be t sales tax rate :i* is necess>y to raise ! same am\nt ( rev5ue t w\ld h be5 rais$ by impos+ a #b4i p]c5t tax on ! ,m$ic>e wage base 7includ+ self-employm5t income7 z det]m9$ 9 accordance ) *apt] #ba ( ! ,int]nal ,rev5ue ,code mo/ rec5tly 9 effect prior to ! enactm5t ( ?is ,act4 ,! rate %all be det]m9$ us+ actu>ially s\nd me?odology & ann\nc$ at lea/ #f mon?s prior to ! beg9n+ ( ! cal5d> ye> = :i* x applies4 7f7 ,assi/ance ,! ,secret>y %all provide su* te*nical assi/ance z ! ,social ,security ,adm9i/ration %all require to det]m9e ! old-age1 survivors & disability insurance rate & ! hospital insurance rate4 7g7 ,fur!r ,allocations 7#a7 ,old-age1 survivors & disability insurance ,! ,secret>y %all allocate rev5ue receiv$ because ( ! old-age1 survivors & disability insurance rate to ! old-age & survivors insurance tru/ fund & ! disability insurance tru/ fund 9 accordance ) law or1 9 ! abs5ce ( o!r /atutory provision1 9 ! same proportion t ! old-age & survivors insurance tru/ fund receipts bore to ! sum ( ! old-age & survivors insurance tru/ fund receipts & ! disability insurance tru/ fund receipts 9 cal5d> ye> #bjbj 7tak+ into acc\nt only receipts pursuant to *apt] #ba ( ! ,int]nal ,rev5ue ,code74 7#b7 ,hospital insurance ,! ,secret>y %all allocate rev5ue receiv$ because ( ! hospital insurance rate to ! hospital insurance tru/ fund & ! ,f$]al supplem5t>y m$ical insurance tru/ fund 9 accordance ) law or1 9 ! abs5ce ( o!r /atutory provision1 9 ! same proportion t hospital insurance tru/ fund receipts bore to ! sum ( ! hospital insurance tru/ fund receipts & ,f$]al supplem5t>y m$ical insurance tru/ fund receipts 9 cal5d> ye> #bjbj 7tak+ into acc\nt only receipts pursuant to *apt] #ba ( ! ,int]nal ,rev5ue ,code74 #ije4 ,)hold+ ( tax on nonresid5t ali5s & =eign corporations 7a7 ,9 ,g5]al ,all p]sons1 9 :atev] capacity act+ 7includ+ lessees or mortgagors or real or p]sonal prop]ty1 fiduci>ies1 employ]s1 & all (fic]s & employees ( ! ,unit$ ,/ates7 hav+ control1 receipt1 cu/ody1 disposal1 or paym5t ( any income to ! ext5t su* income con/itutes gross income f s\rces )9 ! ,unit$ ,/ates ( any nonresid5t ali5 individual1 =eign p>tn]%ip1 or =eign corporation %all d$uct & )hold f t income a tax equal to #bc p]c5t !re(4 7b7 ,exception ,no tax %all be requir$ to be d$uct$ f int]e/ on portfolio debt inve/m5ts4 7c7 ,treaty ,c\ntries ,9 ! case ( paym5ts to nonresid5t ali5 individuals1 =eign p>tn]%ips1 or =eign corporations t h a resid5ce 9 7or ! nationality ( a c\ntry7 t has ent]$ into a tax treaty ) ! ,unit$ ,/ates1 !n ! rate ( )hold+ tax prescrib$ by ! treaty %all gov]n4 4 #bjb4 ,con=m+ & te*nical am5dm5ts 7a7 ,repeals ,! foll[+ provisions ( ! ,int]nal ,rev5ue ,code ( #aihf are repeal$3 7#a7 ,sub*apt] ,a ( *apt] #fa ( subtitle ,d 7z r$esignat$ by section #ajd7 7relat+ to in=mation & returns74 7#b7 ,sections #fajc ?r\gh #faaf ( sub*apt] ,b ( *apt] #fa ( subtitle ,d 7z s r$esignat$74 7#c7 ,section #faeg 7relat+ to unemploym5t taxes74 7#d7 ,section #fafc 7relat+ to e/ate taxes74 7#e7 ,section #fafd 7relat+ to corporate taxes74 7#f7 ,section #faff 7relat+ to e/ate taxes74 7#g7 ,section #fafg 7relat+ to =eign expropriation losses74 7#h7 ,sections #fbja1 #fbje1 & #fbjg 7relat+ to assessm5ts74 7#i7 ,sub*apt] ,c ( *apt] #fc ( subtitle ,d 7z s r$esignat$7 7relat+ to tax treatm5t ( p>tn]%ip items74 7#aj7 ,section #fcje 7relat+ to collections ( c]ta9 liabilities74 7#aa7 ,sections #fcad1 #fcae1 #fcaf1 & #fcag 7relat+ to paym5ts ( repeal$ taxes74 7#ab7 ,sections #fcbd1 #fcbd;,a1 & #fcbd;,b 7relat+ to li5s = e/ate & gift taxes74 7#ac7 ,section #fcdd 7relat+ to cross ref]5ces74 7#ad7 ,section #fdaa 7relat+ to c>rybacks74 7#ae7 ,section #fdac 7relat+ to employm5t taxes74 7#af7 ,section #fdad 7relat+ to )held income taxes74 7#ag7 ,section #fdbb 7relat+ to cross ref]5ces74 7#ah7 ,section #fdbe 7relat+ to ov]paym5t ( corporate e/imat$ taxes74 7#ai7 ,section #fejd 7relat+ to cross ref]5ces74 7#bj7 ,section #ffeb 7relat+ to failure to file c]ta9 in=mation returns74 7#ba7 ,sections #ffed & #ffee 7relat+ to failure to paym5t e/imat$ income tax74 7#bb7 ,section #fffb 7relat+ to p5alties74 7#bc7 ,sections #ffgg ?r\gh #fgaa 7relat+ to income tax relat$ p5alties74 7#bd7 ,"p ,,ii ( sub*apt] ,b ( *apt] #fh 7relat+ to c]ta9 in=mation returns74 7#be7 ,"p ,i ( sub*apt] ,a ( *apt] #gj 7relat+ to t]m9ation ( taxable ye>74 7#bf7 ,section #fhfd 7relat+ to c]ta9 c>rybacks74 7#bg7 ,section #gajc 7relat+ to cross ref]5ces74 7#bh7 ,section #gbjd 7relat+ to )hold+ /atem5ts74 7#bi7 ,section #gbaa 7relat+ c]ta9 /atem5ts74 7#cj7 ,section #gbca 7relat+ to failure to obta9 c]ta9 lic5ses74 7#ca7 ,section #gbgj 7relat+ to insurance policies74 7#cb7 ,section #gdjd 7relat+ to e/ate taxes74 7#cc7 ,section #gdjg 7relat+ to income tax prep>]s74 7#cd7 ,section #gdjh 7relat+ to income tax %elt]s74 7#ce7 ,section #gdji 7relat+ to #eja7;c77#c7 organizations74 7#cf7 ,section #gdbg 7relat+ to income tax prep>]s74 7#cg7 ,section #gdbh 7relat+ to #eja7;c77#c7 organizations74 7#ch7 ,section #gdgf 7relat+ to decl>atory judgm5ts relat+ to retirem5t plans74 7#ci7 ,section #gdgh 7relat+ to decl>atory judgm5ts relat+ to c]ta9 tax-exempt obligations74 7#dj7 ,section #gejh 7relat+ to po/pon+ "t = c]ta9 actions requir$ by ! income1 e/ate1 & gift tax74 7#da7 ,section #geji 7relat+ to ,po/al ,s]vice payroll taxes74 7#db7 ,section #geab 7relat+ to payroll taxes74 7#dc7 ,section #geag 7relat+ to e/ate & gift tax evaluation74 7#dd7 ,section #geah 7relat+ to ,m]*ant ,m>9e tax inc5tives74 7#de7 ,section #geai 7relat+ to taxable ye>s74 7#df7 ,section #gebj 7relat+ to insurance & annuity valuation tables74 7#dg7 ,section #gebc 7relat+ to report+ ,f$]al income & outlays on ,=m #ajdjs74 7#dh7 ,section #gfaa 7relat+ to *ur* income tax exemptions & *ur* unrelat$ bus9ess income tax inquiries74 7#di7 ,section #gfed 7relat+ to possessions' income taxes74 7#ej7 ,section #gfee 7relat+ to cross ref]5ces74 7#ea7 ,section #ggja7;a77#af74 7#eb7 ,section #ggja7;a77#ai74 7#ec7 ,section #ggja7;a77#bj74 7#ed7 ,p>agraphs 7#cb7 ?r\gh 7#ch7 ( section #ggja7;a74 7#ee7 ,p>agraphs 7#da7 ?r\gh 7#df7 ( section #ggja7;a74 7#ef7 ,section #ggja7;b74 7#eg7 ,subsections 7e7 ?r\gh 7m7 ( section #ggja4 7#eh7 ,section #ggjb 7relat+ to life insurance contracts74 7#ei7 ,section #ggjb;,a 7relat+ to modifi$ end[m5t contracts74 7#fj7 ,section #ggjb;,b 7relat+ to long-t]m c>e insurance74 7#fa7 ,section #ggjc 7relat+ to ! det]m9ation ( m>ital /atus74 7#fb7 ,section #ggjd 7relat+ to publicly trad$ p>tn]%ips74 7#fc7 ,section #ghje4 7#fd7 ,section #ghea4 7#fe7 ,section #ghgb4 7#ff7 ,section #ghgc4 7b7 ,o!r ,con=m+ & ,te*nical ,am5dm5ts 7#a7 ,section #faea ( su* ,code is am5d$ by /rik+ subsection 7b7 & by r$esignat+ subsection 7c7 z subsection 7b74 7#b7 ,section #fafa ( su* ,code is am5d$ to read z foll[s3 #fafa4 ,ext5sion ( "t = pay+ tax ,! ,secret>y1 except z o!rwise provid$ 9 ?is title1 may ext5d ! "t = paym5t ( ! am\nt ( ! tax %[n or requir$ to be %[n on any return1 report1 or decl>ation requir$ "u au?ority ( ?is title = a reasonable p]iod n to exce$ #f mon?s 7#ab mon?s 9 ! case ( a taxpay] :o is abroad74 4 7#c7 ,section #fbaa7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ income1 e/ate1 & gift taxes impos$ by subtitles ,a & ,b &1 7,b7 by /rik+ subtitle ,a or ,b1 or1 & 7,c7 by /rik+ 1 z def9$ 9 subsection 7b77#b71 9 p>agraph 7#b74 7#d7 ,section #fbaa7;b7 ( su* ,code is am5d$ to read z foll[s3 7b7 ,rebate ,def9$ ,= purposes ( subsection 7a77#b71 ! t]m rebate means s mu* ( an abatem5t1 cr$it1 refund1 or o!r paym5t1 z 0 made on ! gr\nd t ! tax impos$ by *apt] #da1 #db1 #dc1 or #dd 0 less ?an ! excess ( ! am\nt specifi$ 9 subsection 7a77#a7 ov] ! rebates previ\sly made4 4 7#e7 ,section #fbab7;b7 ( su* ,code is am5d$ to read z foll[s3 7b7 ,address = ,notice ( ,defici5cy ,9 ! abs5ce ( notice to ! ,secret>y "u section #fijc ( ! exi/5ce ( a fiduci>y relation%ip1 notice ( a defici5cy 9 respect ( a tax impos$ by *apt] #db1 #dc1 or #dd if mail$ to ! taxpay] at 8 la/ kn[n address1 %all be suffici5t = purposes ( su* *apt] & ?is *apt] ev5 if su* taxpay] is deceas$1 or is "u a legal disability1 or1 9 ! case ( a corporation has t]m9at$ its exi/5ce4 4 7#f7 ,section #fcjb7;b7 ( su* ,code is am5d$ by /rik+ #ba14 7#g7 ,section #fcjb ( su* ,code is am5d$ by /rik+ subsections 7g7 & 7i7 & by r$esignat+ subsection 7h7 z subsection 7g74 7#h7 ,section #fcbe ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d7 ?r\gh 7h7 z subsections 7c7 ?r\gh 7g71 respectively4 7#i7 ,section #fdjb7;d7 ( su* ,code is am5d$ by /rik+ p>agraph 7#c74 7#aj7 ,section #fdjb ( su* ,code is am5d$ by /rik+ subsection 7j7 & by r$esignat+ subsection 7k7 z subsection 7j74 7#aa7 ,section #feja7;b7 ( su* ,code is am5d$-- 7,a7 by /rik+ except tax impos$ by *apt] #c1 #d1 #ba1 or #bd1 9 p>agraph 7#a71 & 7,b7 by /rik+ p>agraph 7#b7 & by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#b7 & 7#c71 respectively4 7#ab7 ,section #feja7;c7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#e7 ?r\gh 7#i74 7#ac7 ,section #feja7;e7 ( su* ,code is am5d$ by /rik+ subsection 7c7-- & all t foll[s ?r\gh subtitle ,d 9 p>agraph 7#c7 & ins]t+ subsection 7c71 9 ! case ( a return ( a tax impos$ "u a provision ( subtitle ,b4 7#ad7 ,section #feja ( su* ,code is am5d$ by /rik+ subsections 7f7 ?r\gh 7k7 & subsections 7m7 & 7n7 & by r$esignat+ subsection 7#a7 z subsection 7f74 7#ae7 ,section #fejc7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ p>agraph 7#b71 7,b7 by /rik+ ,defici5cy4-- & all t foll[s ?r\gh ,! runn+ & ins]t+ ,defici5cy4--,! runn+1 & 7,c7 by /rik+ income1 e/ate1 gift &4 7#af7 ,section #fejc ( su* ,code is am5d$ by /rik+ subsections 7e71 7f71 7i71 & 7k7 & by r$esignat+ subsections 7g71 7h71 & 7j7 z subsections 7e71 7f71 & 7g71 respectively4 7#ag7 ,section #feaa ( su* ,code is am5d$ by /rik+ subsections 7d7 & 7g7 & by r$esignat+ subsections 7f7 & 7h7 z subsections 7d7 & 7e71 respectively4 7#ah7 ,section #feab7;b77#a7 ( su* ,code is am5d$ by /rik+ ( income tax = ! same taxable ye>1 ( gift tax = ! same cal5d> ye> or cal5d> qu>t]1 ( e/ate tax 9 respect ( ! taxable e/ate ( ! same dec$5t1 or4 7#ai7 ,section #feac ( su* ,code is am5d$-- 7,a7 by /rik+ 7a7 ,e>ly ,return or ,advance ,paym5t ( ,tax4--1 & 7,b7 by /rik+ subsections 7b7 & 7e74 7#bj7 ,*apt] #fg ( su* ,code is am5d$ by /rik+ sub*apt]s ,a ?r\gh ,d & ins]t+ ! foll[+3 #ffja4 ,int]e/ on ov]paym5ts & und]paym5t 7a7 ,und]paym5ts ,if any am\nt ( tax impos$ by ?is title is n paid on or be=e ! la/ date prescrib$ = paym5t1 int]e/ on su* am\nt at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa7;b77 %all be paid f su* la/ date to ! date paid4 7b7 ,ov]paym5ts ,int]e/ %all be all[$ & paid ^u any ov]paym5t 9 respect ( any int]nal rev5ue tax at ! ,f$]al %ort-t]m rate 7z def9$ 9 section #eaa7;b77 f #fj days aft] ! date ( ! ov]paym5t until ! date ! ov]paym5t is refund$4 4 7#ba7 ,section #ffea7;a77#a7 ( su* ,code is am5d$ by /rik+ sub*apt] ,a ( *apt] #fa 7o!r ?an "p ,,iii !re(714 7#bb7 ,section #ffef ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsection 7d7 z subsection 7c74 7#bc7 ,section #fffc ( su* ,code is am5d$ by /rik+ subsection 7c74 7#bd7 ,section #fffd7;c7 ( su* ,code is am5d$-- 7,a7 by /rik+ ,exception4-- & all t foll[s ?r\gh ,no p5alty & ins]t+ ,exception4--,no p5alty1 & 7,b7 by /rik+ p>agraphs 7#b7 & 7#c74 7#be7 ,*apt] #gb ( su* ,code is am5d$ by /rik+ all matt] prec$+ section #gjaa4 7#bf7 ,section #gdbb ( su* ,code is am5d$ by /rik+ subsections 7h7 & 7i7 & by r$esignat+ subsections 7j7 & 7k7 z subsections 7h7 & 7i71 respectively4 7#bg7 ,section #gdea ( su* ,code is am5d$ to read z foll[s3 #gdea4 ,fee = fil+ petition ,! ,tax ,c\rt is au?oriz$ to impose a fee 9 an am\nt n 9 excess ( #fj to be fix$ by ! ,tax ,c\rt = ! fil+ ( any petition = ! r$et]m9ation ( a defici5cy4 4 7#bh7 ,section #gded ( su* ,code is am5d$ by /rik+ subsection 7b7 & by r$esignat+ subsection 7c7 z subsection 7b74 7#bi7 ,section #gdfc7;a7 ( su* ,code is am5d$-- 7,a7 by /rik+ p>agraphs 7#b7 & 7#c71 7,b7 by r$esignat+ p>agraph 7#d7 z p>agraph 7#b71 & 7,c7 by /rik+ ,d 9 p>agraph 7#b7 7z s r$esignat$7 & ins]t+ ,b4 7#cj7 ,section #gdfc7;c7 ( su* ,code is am5d$ by /rik+ sections #fbad7;a7 & & ins]t+ section4 7#ca7 ,section #gdfc7;e7 ( su* ,code is am5d$ by /rik+ 1 to ! ext5t t ! proc$ures describ$ 9 sub*apt] ,b ( *apt] #fc apply4 7#cb7 ,section #gdha ( su* ,code is am5d$ by /rik+ subsection 7d74 7#cc7 ,section #gfjh ( su* ,code is am5d$ by /rik+ subtitle ,e ea* place x appe>s & ins]t+ subtitle ,c4 7#cd7 ,section #ggja7;a77#bi7 ( su* ,code is am5d$ by /rik+ #aihf & ins]t+ #bjai4 7#ce7 ,section #ghji7;c7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#a7 & 7#d7 & by r$esignat+ p>agraphs 7#b7 & 7#c7 z p>agraphs 7#a7 & 7#b71 respectively4 7#cf7 ,section #ghga7;a7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#a7 & 7#c7 ?r\gh 7#f7 & by r$esignat+ p>agraphs 7#b7 & 7#g7 z p>agraphs 7#a7 & 7#b71 respectively4 7#cg7 ,section #ghga ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d7 & 7e7 z subsections 7c7 & 7d71 respectively4 7#ch7 ,section #hjba ( su* ,code is am5d$ by /rik+ subsection 7a7 & by r$esignat+ subsections 7b7 ?r\gh 7f7 z subsections 7a7 ?r\gh 7e71 respectively4 7#ci7 ,section #hjbb7b77;,a7 ( su* ,code is am5d$ by /rik+ 1 p>ticul>ly ! income tax4 7#dj7 ,section #hjbc ( su* ,code is am5d$ by /rik+ ,int]nal ,rev5ue ,s]vice ea* place x appe>s & ins]t+ ,dep>tm5t ( ! ,treasury4 7#da7 ,section #ieja7;b77#b7 ( su* ,code is am5d$ by /rik+ subp>agraph 7,c74 7#db7 ,section #igjb7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#d74 7#dc7 ,section #igje7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#d7 & by r$esignat+ p>agraph 7#e7 z p>agraph 7#d74 7#dd7 ,section #igjf7;d77#b77;,a7 ( su* ,code is am5d$ by /rik+ #fajc & ins]t+ #fje7;e74 7#de7 ,section #igjg ( su* ,code is am5d$ by /rik+ subsection 7f74 7#df7 ,section #igab7;d7 ( su* ,code is am5d$ by /rik+ p>agraph 7#e7 & by r$esignat+ p>agraph 7#f7 z p>agraph 7#e74 7#dg7 ,section #ihjc7;a7 ( su* ,code is am5d$ by /rik+ 7z def9$ 9 section #dad7;f774 ,,iii ,o!r ,matt]s #cja4 ,phase-out ( adm9i/ration ( repeal$ ,f$]al taxes 7a7 ,appropriations ,appropriations = any exp5ses ( ! ,int]nal ,rev5ue ,s]vice includ+ process+ tax returns = ye>s prior to ! repeal ( ! taxes repeal$ by title ,i ( ?is ,act1 rev5ue acc\nt+1 managem5t1 transf] ( payroll & wage data to ! ,social ,security ,adm9i/ration = ye>s aft] fiscal ye> #bjbc %all n be au?oriz$4 7b7 ,records ,f$]al records relat$ to ! adm9i/ration ( taxes repeal$ by title ,i ( ?is ,act %all be de/roy$ by ! end ( fiscal ye> #bjbc1 except t any records necess>y to calculate ,social ,security b5efits %all be reta9$ by ! ,social ,security ,adm9i/ration & any records necess>y to support ongo+ litigation ) respect to taxes ow$ or refunds due %all be reta9$ until f9al disposition ( su* litigation4 7c7 ,con=m+ ,am5dm5ts ,section #ghjb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ subsections 7a7 & 7b7 & by r$esignat+ subsections 7c7 & 7d7 z subsections 7a7 & 7b71 7#b7 by /rik+ ,int]nal ,rev5ue ,s]vice ea* place x appe>s & ins]t+ ,dep>tm5t ( ! ,treasury1 & 7#c7 by /rik+ ,commission] or ,commission] ( ,int]nal ,rev5ue ea* place !y appe> & ins]t+ ,secret>y4 7d7 ,effective ,date ,! am5dm5ts made by subsection 7c7 %all take effect on ,janu>y #a1 #bjbc4 #cjb4 ,adm9i/ration ( o!r ,f$]al taxes 7a7 ,9 ,g5]al ,section #ghja ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to ! au?ority ( ! ,dep>tm5t ( ! ,treasury7 is am5d$ by add+ at ! end ! foll[+3 7d7 ,excise ,tax ,bureau ,!re %all be 9 ! ,dep>tm5t ( ! ,treasury an ,excise ,tax ,bureau to adm9i/] ^? excise taxes n adm9i/]$ by ! ,bureau ( ,alcohol1 ,tobacco & ,fire>ms4 7e7 ,sales ,tax ,bureau ,!re %all be 9 ! ,dep>tm5t ( ! ,treasury a ,sales ,tax ,bureau to adm9i/] ! national sales tax 9 ^? ,/ates :]e x is requir$ pursuant to section #djd1 & to dis*>ge o!r ,f$]al duties & p[]s relat+ to ! national sales tax 7includ+ ^? requir$ by sections #djb1 #djc1 & #dje74 ,! ,(fice ( ,rev5ue ,allocation %all be )9 ! ,sales ,tax ,bureau4 4 7b7 ,assi/ant ,g5]al ,c\nsels ,section #ghja7;a77#b7 ( su* ,code is am5d$ to read z foll[s3 7#b7 ,assi/ant g5]al c\nsels ,! ,secret>y ( ! ,treasury may appo9t1 )\t reg>d to ! provisions ( ! civil s]vice laws1 & fix ! duties ( n m ?an #e assi/ant g5]al c\nsels4 4 #cjc4 ,sales tax inclusive ,social ,security b5efits indexation ,subp>agraph 7,d7 ( section #bae7;i77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dae7;i77#a77 7relat+ to co/-(-liv+ increases 9 ,social ,security b5efits7 is am5d$ to read z foll[s3 7,d7 7i7 ! t]m ,,cpi increase p]c5tage1 ) respect to a base qu>t] or co/-(-liv+ qu>t] 9 any cal5d> ye>1 means ! p]c5tage 7r\nd$ to ! ne>e/ "o-t5? ( #a p]c5t7 by :i* ! ,consum] ,price ,index = t qu>t] 7z prep>$ by ! ,dep>tm5t ( ,labor7 exce$s su* index = ! mo/ rec5t prior cal5d> qu>t] :i* 0 a base qu>t] "u subp>agraph 7,a77ii7 or1 if lat]1 ! mo/ rec5t co/-(-liv+ computation qu>t] "u subp>agraph 7,b71 7ii7 if ! ,consum] ,price ,index 7z s prep>$7 does n include ! national sales tax paid1 !n ! t]m ,,cpi increase p]c5tage1 ) respect to a base qu>t] or co/-(-liv+ qu>t] 9 any cal5d> ye>1 means ! p]c5tage 7r\nd$ to ! ne>e/ "o-t5? ( #a p]c5t7 by :i* ! product (-- 7,i7 ! ,consum] ,price ,index = t qu>t] 7z s prep>$71 & 7,,ii7 ! national sales tax factor1 exce$s su* index = ! mo/ rec5t prior cal5d> qu>t] :i* 0 a base qu>t] "u subp>agraph 7,a77ii7 or1 if lat]1 ! mo/ rec5t co/ ( liv+ computation qu>t] "u subp>agraph 7,b71 & 7iii7 ! national sales tax factor is equal to "o plus ! quoti5t t is-- 7,i7 ! sales tax rate impos$ by section #aja ( ! ,int]nal ,rev5ue ,code ( #bjai1 divid$ by 7,,ii7 ! quantity t is "o m9us su* sales tax rate4 4 ,,iv ,sunset ( ,sales ,tax if ,sixte5? ,am5dm5t n ,repeal$ #dja4 ,elim9ation ( sales tax if ,sixte5? ,am5dm5t n repeal$ ,if ! ,sixte5? ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates is n repeal$ be=e ! end ( ! #g-ye> p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act1 !n all provisions (1 & am5dm5ts made by1 ?is ,act %all n apply to any use or consumption 9 any ye> beg9n+ aft] ,decemb] #ca ( ! cal5d> ye> 9 :i* or ) :i* su* p]iod ends1 except t ! ,sales ,tax ,bureau ( ! ,dep>tm5t ( ! ,treasury %all n be t]m9at$ until #f mon?s aft] su* ,decemb] #ca4 ,c ,con/itutional ,am5dm5ts ,i ,repeal ( #af? ,am5dm5t ,t ! foll[+ article is propos$ z an am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates1 :i* %all be valid to all int5ts & purposes z "p ( ! ,con/itution :5 ratifi$ by ! legislatures ( ?ree-f\r?s ( ! sev]al ,/ates )9 sev5 ye>s aft] ! date ( its submission = ratification3 -- ,! sixte5? article ( am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates is h]eby repeal$4 4 ,,ii ,apportionm5t ( ,repres5tatives ,t ! foll[+ article is propos$ z an am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates1 :i* %all be valid to all int5ts & purposes z "p ( ! ,con/itution :5 ratifi$ by ! legislatures ( ?ree-f\r?s ( ! sev]al ,/ates )9 sev5 ye>s aft] ! date ( its submission = ratification3 -- ,repres5tatives %all be apportion$ among ! sev]al ,/ates accord+ to _! respective numb]s1 :i* %all be det]m9$ by c\nt+ ! numb] ( p]sons 9 ea* ,/ate :o are citiz5s ( ! ,unit$ ,/ates4 4