,,ii #aafth ,,congress #ast ,session ,s4 #bage ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #ah1 #bjai ,ms4 ,hassan 7for herself and ,mr4 ,paul7 introduced the following bill2 which was read twice and referred to the ,committee on ,homeland ,security and ,governmental ,affairs ,a ,,bill ,to address recommendations made to ,congress by the ,government ,accountability ,office and detailed in the annual duplication report1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,acting on the ,annual ,duplication ,report ,act of #bjai4 #b4 ,findings2 sense of ,congress 7a7 ,findings ,congress makes the following findings3 7#a7 ,the annual reports prepared by the ,comptroller ,general of the ,united ,states under section #ba of the ,joint ,resolution entitled ,joint ,resolution increasing the statutory limit on the public debt1 approved ,february #ab1 #bjaj 7#ac ,u4,s4,c4 #gab note71 have produced approximately #bfb1jjj1jjj1jjj in financial benefits for the ,federal ,government4 7#b7 ,the #bjai report entitled ,additional ,opportunities to ,reduce ,fragmentation1 ,overlap1 and ,duplication and ,achieve ,billions in ,financial ,benefits 7,,gao-#ai-bhe,,sp7 identified #ih new actions that ,congress or the executive branch can take to improve efficiency and effectiveness across the ,federal ,government1 and potentially to save tens of billions of dollars4 7#c7 ,those financial benefits cannot be realized without full implementation of the actions and recommendations set forth by the ,comptroller ,general4 7#d7 ,of the #ih new actions1 several require legislation to be fully implemented1 including-- 7,a7 expanding the definition of allowable expenses authorized by the ,foreign ,military ,sales administrative account2 7,b7 examining the optimal size of the ,strategic ,petroleum ,reserve2 7,c7 altering the metal composition of coins to reduce production costs2 7,d7 requiring scannable codes on tax returns prepared electronically1 but filed on paper2 and 7,e7 strengthening the accountability of schools for student loan defaults4 7b7 ,sense of congress ,it is the sense of ,congress that-- 7#a7 it is the responsibility of ,congress and the executive branch to take action to implement recommendations made in the annual reports of the ,government ,accountability ,office on reducing duplication in ,federal programs to be good stewards of taxpayer dollars2 and 7#b7 legislation and adequate resources are needed to ensure that all potential financial benefits are realized from the implementation of those recommendations4 #c4 ,enhancing ,federal revenue through reviewing and reporting on use and management of administrative surcharges under foreign military sales program 7a7 ,foreign military sales program defined ,in this section1 the term foreign military sales program means the program authorized under chapter #b of the ,arms ,export ,control ,act 7#bb ,u4,s4,c4 #bgfa et seq474 7b7 ,review 7#a7 ,in general ,the ,secretary of ,defense1 acting through the ,director of the ,defense ,security ,cooperation ,agency1 shall review options for expanding the use of administrative surcharges under the foreign military sales program1 including practices for managing administrative surcharges and contract administration services surcharges4 7#b7 ,matters to be included ,the review conducted under paragraph 7#a7 shall include the following3 7,a7 ,a determination of which specific expenses are incurred by the ,united ,states ,government in operation of the foreign military sales program that the administrative surcharge does not pay for as of the date of the enactment of this ,act4 7,b7 ,the estimated annual cost of each of such specific expenses4 7,c7 ,an assessment of the costs and benefits of funding such specific expenses through the administrative surcharge1 including any data to support such an assessment4 7,d7 ,an assessment of how the ,department of ,defense could calculate an upper bound of a target range for the administrative surcharge account and the contract administration services surcharge account1 including an assessment of the costs and benefits of setting such a bound4 7,e7 ,an assessment of how the ,department of ,defense calculates the lower bound1 or safety level1 for the administrative surcharge account and the contract administration services surcharge account1 including what specific factors inform the calculation and whether such a method for calculating the safety level is still valid or should be revisited4 7,f7 ,an assessment of the process used by the ,department of ,defense to review and set rates for the administrative surcharge and the contract administration services surcharge1 including the extent to which outside parties are consulted and any proposals the ,department of ,defense may have for better ensuring that the rates are set appropriately4 7,g7 ,such other matters as the ,secretary of ,defense determines to be appropriate4 7c7 ,report required ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary of ,defense1 acting through the ,director of the ,defense ,security ,cooperation ,agency1 shall submit to the ,committee on ,armed ,services of the ,senate and the ,committee on ,armed ,services of the ,house of ,representatives a report on-- 7#a7 the findings of the review conducted under subsection 7b72 and 7#b7 any legislative changes needed to allow the administrative surcharge under the foreign military sales program to pay for any expenses currently not covered by that surcharge4 #d4 ,increasing ,federal revenue by reviewing and reporting on optimal size of ,strategic ,petroleum ,reserve 7a7 ,review 7#a7 ,in general ,the ,secretary of ,energy 7referred to in this section as the ,secretary7 shall conduct a review of options for a long-range target for the optimal size and configuration of the ,strategic ,petroleum ,reserve established under part ,b of title ,i of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbca et seq47 7referred to in this section as the ,reserve74 7#b7 ,matters to be considered ,in conducting the review under paragraph 7#a71 the ,secretary shall consider-- 7,a7 the volume of petroleum and petroleum products to be held in the ,reserve2 7,b7 the infrastructure and modernization needs of the ,reserve2 7,c7 the projections for future oil production and consumption in the ,united ,states2 7,d7 the efficacy of the existing ,reserve to respond to domestic supply disruptions2 7,e7 the obligations of the ,international ,energy ,agency2 7,f7 the expected responses of the private sector to any supply disruptions due to a suboptimal size and configuration of the ,reserve2 and 7,g7 the costs and benefits of a range of potential sizes and configurations of the ,reserve4 7b7 ,report ,not later than #ahj days after the date of enactment of this ,act1 the ,secretary shall submit to the ,committee on ,energy and ,natural ,resources of the ,senate and the ,committee on ,energy and ,commerce of the ,house of ,representatives a report describing-- 7#a7 the findings of the review conducted under subsection 7a72 and 7#b7 recommendations for legislation needed to optimize the size and configuration of the ,reserve4 #e4 ,saving ,federal funds by authorizing changes to the composition of circulating coins ,section #eaab of title #ca1 ,united ,states ,code1 is amended by adding at the end the following3 7x7 ,composition of circulating coins 7#a7 ,in general ,notwithstanding any other provision of law1 the ,director of the ,united ,states ,mint may modify the composition of circulating coins in accordance with a study and analysis conducted by the ,united ,states ,mint1 if that modification will-- 7,a7 reduce costs incurred by the taxpayers of the ,united ,states2 7,b7 be seamless1 as determined through testing conducted by most coin acceptors2 and 7,c7 have no impact on the public and stakeholders1 except as described in subparagraph 7,a74 7#b7 ,notification to ,congress ,on the date that is #ij days before the date on which the ,director of the ,united ,states ,mint makes a modification described in paragraph 7#a71 the ,director shall submit to ,congress notice that-- 7,a7 provides a justification for the modification1 including the support for that modification in the study and analysis required under paragraph 7#a7 with respect to the modification2 7,b7 describes how the modification will reduce costs incurred by the taxpayers of the ,united ,states2 7,c7 certifies that the modification will be seamless1 as described in paragraph 7#a77;,b72 and 7,d7 certifies that the modification will have no impact on the public or stakeholders1 except as described in paragraph 7#a77;,a74 4 #f4 ,reducing the resource drain by requiring that electronically prepared paper returns to include scannable code 7a7 ,in ,general ,subsection 7e7 of section #fjaa of the ,internal ,revenue ,code of #aihf1 as amended by the ,taxpayer ,first ,act 7,public ,law #aaf-be71 is amended by adding at the end the following new paragraph3 7#g7 ,special rule for returns prepared electronically and submitted on paper ,the ,secretary shall require that any return of tax which is prepared electronically1 but is printed and filed on paper1 bear a code which can1 when scanned1 convert such return to electronic format4 4 7b7 ,conforming amendment ,paragraph 7#a7 of section #fjaa7;e7 of such ,code is amended by striking paragraph 7#c7 and inserting paragraphs 7#c7 and 7#g74 7c7 ,effective date ,the amendments made by this section shall apply to returns of tax the due date for which 7determined without regard to extensions7 is after ,december #ca1 #bjbj4 #g4 ,maximizing effective use and recoupment of ,federal student loans by closing the forbearance loophole and amending default rates 7a7 ,default management plan ,section #dce7;a77#g77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhe7;a77#g77;,a77 is amended-- 7#a7 by redesignating clause 7ii7 as clause 7iii72 and 7#b7 by inserting after clause 7i7 the following3 7iii7 ,prohibition ,the plan required under clause 7i7 may not include placing students in forbearance as a means of reducing the cohort default rate of the institution4 4 7b7 ,forbearance rules ,section #dce7m77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhe7m77#a77 is amended by adding at the end the following3 7,d7 ,with respect to a cohort default rate calculated for an institution under this paragraph for fiscal year #bjah and for each succeeding fiscal year1 the cohort default rate shall be calculated such that in determining the number of current and former students at an institution who enter repayment for such fiscal year-- 7i7 any student who is in nonmandatory forbearance for such fiscal year for a period of greater than #ah months but less than #cf months shall not be counted as entering repayment for that fiscal year2 7ii7 any student described in clause 7i7 shall be counted as entering repayment for the first fiscal year for which the student ceases to be in a period of forbearance and otherwise meets the requirements for being in repayment2 and 7iii7 any student who is in a period of nonmandatory forbearance for #c or more years shall be counted as in default and included in the institution's total number of students in default4 4