,,ii #aag? ,,congress #b;d ,session ,s4 #dbac ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,may #ab1 #bjbb,mrs4 ,gillibr& 7= h]self1 ,mr4 ,book]1 ,ms4 ,w>r51 & ,mr4 ,s&]s7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,fair ,labor ,/&>ds ,act ( #aich to prohibit employ]s f pay+ employees 9 ! g>m5t indu/ry by piece rate1 to require manufactur]s & contractors 9 ! g>m5t indu/ry to regi/] ) ! ,dep>tm5t ( ,labor1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,fa%ion+ ,acc\ntability & ,build+ ,real ,in/itutional ,*ange ,act or ! ,,fabric ,act4 #b4 ,paym5t & liability requirem5ts 9 ! g>m5t indu/ry 7a7 ,9 g5]al ,! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq47 is am5d$-- 7#a7 by ins]t+ aft] section #g 7#bi ,u4,s4,c4 #bjg7 ! foll[+3 #h4 ,requirem5ts = ! g>m5t indu/ry 7a7 ,prohibition aga9/ paym5t by piece rate ,no employ] %all pay an employee employ$ 9 ! g>m5t indu/ry1 :o 9 any workweek is engag$ 9 comm]ce or 9 ! production ( goods = comm]ce1 or is employ$ 9 an ent]prise engag$ 9 comm]ce or 9 ! production ( goods = comm]ce1 by ! piece or unit1 or by piece rate4 7b7 ,h\rly rates 7#a7 ,9 g5]al ,an employ] %all pay ea* employee employ$ 9 ! g>m5t indu/ry1 :o 9 any workweek is engag$ 9 comm]ce or 9 ! production ( goods = comm]ce1 or is employ$ 9 an ent]prise engag$ 9 comm]ce or 9 ! production ( goods = comm]ce1 at an h\rly rate t is n less ?an ! rate 9 effect "u section #f7;a77#a74 7#b7 ,inc5tive bonuses ,no?+ 9 ?is section %all be con/ru$ to prohibit inc5tive-bas$ bonuses = employees employ$ 9 ! g>m5t indu/ry4 7c7 ,jo9t & sev]al liability ( br& gu>antors 7#a7 ,9 g5]al ,a br& gu>antor :o contracts ) an employ] ( an employee describ$ 9 p>agraph 7#b7 = ! p]=mance ( s]vices 9 ! g>m5t indu/ry %all %>e jo9t & sev]al liability ) su* employ] = any violations ( ! employ] "u ?is ,act involv+ su* employee4 7#b7 ,employees ,an employee describ$ 9 ?is p>agraph is any employee employ$ 9 ! g>m5t indu/ry :o 9 any workweek is engag$ 9 comm]ce or 9 ! production ( goods = comm]ce1 or is employ$ 9 an ent]prise engag$ 9 comm]ce or 9 ! production ( goods = comm]ce4 7#c7 ,subcontracts ,= purposes ( p>agraph 7#a71 an employ] ( an employee describ$ 9 p>agraph 7#b7 includes any o!r p]son :o1 ?r\gh #a or m subcontracts1 subcontracts ) ! employ] ( su* an employee = ! p]=mance ( s]vices 9 ! g>m5t indu/ry4 7#d7 ,rule ( con/ruction ,no?+ 9 ?is subsection %all be con/ru$ to preclude a det]m9ation ( jo9t employm5t1 9 ! g>m5t indu/ry or o!rwise1 = entities o!r ?an br& gu>antors4 7d7 ,nonapplicability ,subsections 7a7 & 7b7 %all n apply = purposes ( an employee employ$ 9 ! g>m5t indu/ry :o is cov]$ by a bona fide collective b>ga9+ agreem5t t expressly provides =-- 7#a7 wages1 h\rs ( "w1 & work+ conditions ( ! employee2 7#b7 7,a7 a wage rate = all h\rs work$ by ! employee 9 excess ( #dj h\rs 9 a week t is great] ?an "o- & "o-half times ! regul> rate at :i* su* employee is employ$2 & 7,b7 a m9imum h\rly rate ( pay = ! employee t is n less ?an #aj p]c5t m ?an ! high] (-- 7i7 ! m9imum wage rate "u an applicable ,/ate law2 or 7ii7 ! m9imum wage rate 9 effect "u section #f7;a77#a72 & 7#c7 a process to resolve disputes conc]n+ nonpaym5t ( wages4 7e7 ,regulations ,! ,secret>y may prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ?is section4 7f7 ,def9itions ,9 ?is section3 7#a7 ,br& gu>antor ,! t]m br& gu>antor means any p]son contract+ = ! p]=mance ( g>m5t manufactur+1 includ+ ?r\gh lic5s+ ( a br& or "n1 reg>dless ( :e!r ! p>ty ) :om ! p]son contracts p]=ms ! manufactur+ op]ations or hires g>m5t contractors to p]=m ! manufactur+ op]ations4 7#b7 ,g>m5t ,! t]m g>m5t includes any article ( we>+ app>el or accessory design$ or int5d$ to be worn by an individual1 includ+ clo?+1 hats1 gloves1 h&bags1 hosi]y1 ties1 sc>fs1 & belts4 7#c7 ,g>m5t contractor ,! t]m g>m5t contractor-- 7,a7 means any p]son :o1 ) ! assi/ance ( an employee or any o!r individual1 is prim>ily engag$ 9 g>m5t manufactur+ = ano!r p]son1 includ+ = ano!r g>m5t contractor1 a g>m5t manufactur]1 or a br& gu>antor2 & 7,b7 includes a subcontractor t is prim>ily engag$ 9 g>m5t manufactur+4 7#d7 ,g>m5t indu/ry ,! t]m g>m5t indu/ry means ! indu/ry ( g>m5t manufactur+4 7#e7 ,g>m5t manufactur] ,! t]m g>m5t manufactur] means any p]son :o is engag$ 9 g>m5t manufactur+ :o is n a g>m5t contractor4 7#f7 ,g>m5t manufactur+ 7,a7 ,9 g5]al ,! t]m g>m5t manufactur+ means-- 7i7 sew+1 cutt+1 mak+1 process+1 repair+1 f9i%+1 assembl+1 press+1 or dye+ a g>m5t1 includ+ a section or compon5t ( a g>m5t1 design$ = or int5d$ to be worn by an individual1 :i* is to be sold or (f]$ = sale or resale2 7ii7 alt]+ ! design1 or caus+ ano!r p]son to alt] ! design1 ( a g>m5t describ$ 9 clause 7i72 7iii7 affix+ a label to a g>m5t describ$ 9 clause 7i72 7iv7 any o!r =m ( prep>ation ( a g>m5t describ$ 9 clause 7i7 by any p]son contract+ = su* prep>ation2 & 7v7 any o!r op]ation or practice z may be id5tifi$ 9 regulations issu$ by ! ,secret>y consi/5t ) ! purposes ( ?is section4 7,b7 ,exclusions ,! t]m g>m5t manufactur+ does n include-- 7i7 manufactur+ ( g>m5ts by an individual :o manufactures ! g>m5ts by 8 or h]self )\t ! assi/ance ( a g>m5t contractor1 employee1 or any o!r individual2 7ii7 clean+1 alt]+1 or tailor+ any g>m5t1 includ+ a section or compon5t ( a g>m5t1 aft] ! g>m5t has be5 sold at retail2 or 7iii7 any o!r =m ( manufactur+ z may be id5tifi$ 9 regulations issu$ by ! ,secret>y consi/5t ) ! purposes ( ?is section4 4 7#b7 9 section #ae 7#bi ,u4,s4,c4 #bae7;a77-- 7,a7 9 subsection 7a7-- 7i7 9 p>agraph 7#e71 by /rik+ ! p]iod & ins]t+ 2 or2 & 7ii7 by add+ at ! end ! foll[+3 7#f7 to violate section #h4 2 & 7,b7 by add+ at ! end ! foll[+ new subsection3 7c7 ,= ! purposes ( subsection 7a77#f71 x %all be an affirmative def5se to an action "u su* subsection aga9/ a br& gu>antor 7z def9$ 9 section #h7;f77 if su* br& gu>antor %[s no k ( ! violation ( section #h alleg$ 9 su* action4 2 & 7#c7 9 section #af 7#bi ,u4,s4,c4 #baf7-- 7,a7 9 subsection 7b7-- 7i7 by ins]t+ aft] ! ?ird s5t5ce ! foll[+3 ,any p]son :o violates section #h %all be liable = su* legal or equitable relief z may be appropriate to effectuate ! purposes ( su* section1 includ+ ! paym5t ( wages lo/ & an additional equal am\nt z liquidat$ damages42 & 7ii7 9 ! la/ s5t5ce1 by ins]t+ be=e ! p]iod at ! end or #h2 & 7,b7 9 subsection 7c71 by add+ at ! end ! foll[+3 ,! au?ority & requirem5ts describ$ 9 ?is subsection %all apply ) respect to a violation ( section #h1 z appropriate1 & ! p]son 9 su* violation %all be liable = su* legal or equitable relief z may be appropriate to effectuate ! purposes ( su* section1 includ+ ! paym5t ( wages lo/ & an additional equal am\nt z liquidat$ damages44 7b7 ,con=m+ am5dm5t ,section #aj ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #baj7 is repeal$4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date t is #f mon?s aft] ! date ( enactm5t ( ?is ,act4 #c4 ,regi/ration ( g>m5t manufactur]s & contractors 7a7 ,def9itions ,9 ?is section3 7#a7 ,employee ,! t]m employee has ! mean+ giv5 ! t]m 9 section #c ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjc74 7#b7 ,g>m5t contractor2 g>m5t indu/ry2 g>m5t manufactur]2 g>m5t manufactur+ ,! t]ms g>m5t contractor1 g>m5t indu/ry1 g>m5t manufactur]1 & g>m5t manufactur+ h ! mean+s giv5 su* t]ms 9 section #h7;f7 ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjh7;f774 7#c7 ,production employee ,! t]m production employee1 ) respect to a g>m5t manufactur] or g>m5t contractor1 means any employee ( ! manufactur] or contractor :o is engag$ 9 ! g>m5t indu/ry4 7#d7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,labor1 act+ ?r\gh ! ,und]secret>y ( ! ,g>m5t ,indu/ry appo9t$ "u section #d7;b74 7b7 ,requirem5t ,to regi/] ) ! ,dep>tm5t ( ,labor ,beg9n+ on ! date t is #f mon?s aft] ! date ( enactm5t ( ?is ,act1 no g>m5t manufactur] or g>m5t contractor %all engage 9 ! g>m5t indu/ry dur+ any ye> unless ! manufactur] or contractor has regi/]$ = su* ye> ) ! ,secret>y 9 accordance ) ?is section4 7c7 ,regi/ration requirem5ts 7#a7 ,9 g5]al ,a g>m5t manufactur] or g>m5t contractor regi/]+ "u ?is section %all submit to ! ,secret>y-- 7,a7 a =m1 9 writ+1 conta9+ ! in=mation describ$ 9 p>agraph 7#b72 7,b7 photographic v]ification ( ! id5tify (-- 7i7 ea* own] or p>tn] ( ! g>m5t manufactur] or g>m5t contractor2 & 7ii7 9 ! case ! g>m5t manufactur] or g>m5t contractor is a corporation1 ea* (fic] ( ! corporation2 7,c7 v]ification t ! g>m5t manufactur] or g>m5t contractor has 9 effect a work]s' comp5sation insurance policy = all production employees ( ! manufactur] or contractor2 & 7,d7 paym5t ( ! applicable regi/ration fee describ$ 9 p>agraph 7#c74 7#b7 ,in=mation 9 =m ,! in=mation describ$ 9 ?is p>agraph is ea* ( ! foll[+3 7,a7 ,a /atem5t ( :e!r ! g>m5t manufactur] or g>m5t contractor is a sole proprietor%ip1 p>tn]%ip1 or corporation4 7,b7 ,! "n1 resid5tial address1 & phone numb] ( all production employees ( ! g>m5t manufactur] or g>m5t contractor4 7,c7 ,! "n1 resid5tial address1 phone numb]1 & social security numb] (-- 7i7 ea* own] or p>tn] ( ! g>m5t manufactur] or g>m5t contractor2 7ii7 if applicable1 ea* (fic] ( ! g>m5t manufactur] or g>m5t contractor2 & 7iii7 if applicable1 ea* ( ! #aj l>ge/ %>ehold]s ( ! g>m5t manufactur] or g>m5t contractor4 7,d7 ,! "n1 resid5tial address1 & social security numb] ( ea* p]son ) a f9ancial int]e/ 9 ! bus9ess ( ! g>m5t manufactur] 9 ! g>m5t indu/ry1 & ! am\nt ( t int]e/ 7if any74 7,e7 ,9 ! case 9 :i* ! g>m5t manufactur] or g>m5t contractor is a corporation1 a /atem5t ensur+ t no %>es ( ! corporation are li/$ on a national securities ex*ange or regul>ly quot$ 9 an ov]-!-c\nt] m>ket by "o or m memb]s ( a national or an affiliat$ securities association4 7,f7 ,a /atem5t ( h[ long ! g>m5t manufactur] or g>m5t contractor has be5 9 bus9ess 9 ! g>m5t indu/ry4 7,g7 ,if applicable1 ! tax id5tification numb] ( ! g>m5t manufactur] or g>m5t contractor4 7,h7 ,a /atem5t ( ! /atus ( ! g>m5t manufactur] or g>m5t contractor z a manufactur] or contractor4 7,i7 ,a /atem5t ( :e!r ! g>m5t manufactur] or g>m5t contractor has contract$ ) a labor organization1 &1 if s1 ! "n & address ( su* labor organization4 7,j7 7i7 ,a /atem5t z to :e!r1 )9 ! prec$+ #c-ye> p]iod1 any ( ! foll[+ p]sons or entities h be5 f\nd by a c\rt or ! ,secret>y to h violat$ ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bja et seq473 7,i7 ,! g>m5t manufactur] or g>m5t contractor4 7,,ii7 ,any own] ( or any p>tn] ( ! g>m5t manufactur] or g>m5t contractor4 7,,iii7 ,9 ! case ! g>m5t manufactur] or g>m5t contractor is a corporation1 any (fic] ( ! corporation or any ( ! #aj l>ge/ %>ehold]s ( ! corporation4 7ii7 ,if any p]son or entity describ$ 9 any ( subclauses 7,i7 ?r\gh 7,,iii7 ( clause 7i7 has violat$ ! ,fair ,labor ,/&>ds ,act ( #aich )9 ! p]iod describ$ 9 su* clause1 a /atem5t ( ! nature ( su* violation & ! date on :i* su* violation occurr$4 7,k7 ,9 ! case ( a contractor1 a /atem5t ( :e!r ! contractor has subcontract$ = ! cutt+1 sew+1 dye+1 or assembl+ ( textiles or app>el or sections or compon5ts ( app>el4 7#c7 ,regi/ration fee 7,a7 ,9 g5]al ,! regi/ration fee requir$ "u ?is subsection = ea* ye> %all be #bjj4 7,b7 ,prorat$ fees ,! ,secret>y may prorate ! regi/ration fee "u subp>agraph 7,a7 = any regi/ration describ$ 9 subsection 7d77#b77;,b77i74 7,c7 ,use ,! ,secret>y %all use ! total am\nt ( ea* regi/ration fee requir$ "u ?is subsection = c>ry+ out ?is section4 7d7 ,submission 7#a7 ,consolidation ,ea* division1 subsidi>y corporation1 or relat$ company ( a g>m5t manufactur] or g>m5t contractor may1 at ! option ( ! manufactur] or contractor1 be nam$ & includ$ "u #a regi/ration "u ?is section4 7#b7 ,tim+ 7,a7 ,9 g5]al ,except z provid$ "u subp>agraph 7,b71 ea* regi/ration submitt$ "u ?is section %all be fil$ n lat] ?an ! date t is #f mon?s aft] ! date ( enactm5t ( ?is ,act & annually !reaft] on a date det]m9$ by ! ,secret>y4 7,b7 ,new manufactur]s or contractors ,9 ! case ( a g>m5t manufactur] or g>m5t contractor t beg9s g>m5t manufactur+ op]ations or ent]s into a contract = su* op]ations = ! fir/ "t aft] ! date ( enactm5t ( ?is ,act1 ! regi/ration requir$ "u ?is section %all be submitt$-- 7i7 n lat] ?an #f mon?s aft] ! date on :i* ! g>m5t manufactur+ op]ations beg9 or ! contractor ent]s into ! contract = su* op]ations2 & 7ii7 annually !reaft] on a date det]m9$ by ! ,secret>y4 7e7 ,c]tificates 7#a7 ,9 g5]al ,! ,secret>y %all issue a c]tificate ( regi/ration to ea* g>m5t manufactur] or g>m5t contractor t submits a regi/ration meet+ ! requirem5ts "u ?is section4 7#b7 ,applicability 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ea* c]tificate issu$ "u p>agraph 7#a7 %all be effective = a p]iod ( #ab mon?s4 7,b7 ,new manufactur]s or contractors ,a c]tificate ) respect to a regi/ration submitt$ "u subsection 7d77#b77;,b77i7 %all be effective until ! foll[+ regi/ration date z det]m9$ by ! ,secret>y4 7#c7 ,po/+ ,ea* g>m5t manufactur] or g>m5t contractor receiv+ a c]tificate "u p>agraph 7#a7 %all po/ su* c]tificate 9 a place :]e x may be read by any employee ( ! manufactur] or contractor dur+ ! workday4 7#d7 ,susp5sion or revocation ,! ,secret>y may susp5d or revoke a c]tificate ( regi/ration issu$ "u p>agraph 7#a7 if ! g>m5t manufactur] or g>m5t contractor t submitt$ ! regi/ration-- 7,a7 has kn[+ly made any misrepres5tation 9 ! application = su* c]tificate2 or 7,b7 has fail$ to comply ) ?is ,act or any regulation "u ?is ,act4 7f7 ,recordkeep+ ,! ,secret>y %all1 ?r\gh regulations1 e/abli% requirem5ts = recordkeep+ = all g>m5t manufactur]s & g>m5t contractors engag+ 9 ! g>m5t indu/ry 9 ord] to assi/ 9 en=c+ ! requirem5ts ( ?is section4 7g7 ,en=cem5t 7#a7 ,9 g5]al ,! ,secret>y may impose a civil money p5alty ( n m ?an #ej1jjj1jjj aga9/ any p]son :o violates a requirem5t "u ?is section4 7#b7 ,consid]ations ,9 assess+ ! am\nt ( a p5alty "u ?is subsection1 ! ,secret>y %all give consid]ation to-- 7,a7 ! size ( ! bus9ess ( ! p]son2 7,b7 :e!r ! violation ( ! p]son 0 committ$ 9 good fai?2 7,c7 ! gravity ( ! violation2 7,d7 ! hi/ory ( any previ\s violations ( ! p]son "u ?is section2 & 7,e7 ! hi/ory ( ! p]son 9 comply+ ) ! recordkeep+ requirem5ts "u subsection 7f74 7h7 ,regulations ,! ,secret>y may prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ?is section4 #d4 ,und]secret>y ( ! ,g>m5t ,indu/ry 7a7 ,9 g5]al ,!re is e/abli%$ 9 ! ,dep>tm5t ( ,labor ! ,(fice ( ! ,g>m5t ,indu/ry 7ref]r$ to 9 ?is section z ! ,(fice74 7b7 ,und]secret>y 7#a7 ,9 g5]al ,! ,secret>y ( ,labor %all appo9t an ,und]secret>y ( ! ,g>m5t ,indu/ry 7ref]r$ to 9 ?is section z ! ,und]secret>y7 to head ! ,(fice4 7#b7 ,functions ,! ,und]secret>y %all-- 7,a7 c>ry out section #c us+ sums appropriat$ "u subsection 7c72 7,b7 c>ry out ! national dome/ic g>m5t manufactur+ support program "u section #e2 & 7,c7 provide assi/ance to ! ,adm9i/rator ( ! ,wage & ,h\r ,division 9 en=c+ section #h ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjh74 7c7 ,au?orization ( appropriations 7#a7 ,9 g5]al ,!re is au?oriz$ to be appropriat$ to ! ,secret>y ( ! ,labor-- 7,a7 #aj1jjj1jjj = fiscal ye> #bjbb1 to e/abli% ! ,(fice & c>ry out ! functions describ$ 9 subp>agraphs 7,a7 & 7,c7 ( subsection 7b77#b72 & 7,b7 #c1jjj1jjj = ea* ( fiscal ye>s #bjbc ?r\gh #bjbg1 to c>ry out ! functions describ$ 9 subp>agraphs 7,a7 & 7,c7 ( subsection 7b77#b74 7#b7 ,availability ,any sums appropriat$ "u ! au?orization conta9$ 9 ?is subsection %all rema9 available1 )\t fiscal ye> limitation1 until exp5d$4 #e4 ,national dome/ic g>m5t manufactur+ support program 7a7 ,def9itions ,9 ?is section3 7#a7 ,eligible entity ,! t]m eligible entity means an entity t is-- 7,a7 a g>m5t manufactur] t is incorporat$ 9 & p]=ms g>m5t manufactur+ )9 ! ,unit$ ,/ates2 or 7,b7 a nonpr(it organization t provides work=ce developm5t opportunities ) respect to ! g>m5t indu/ry4 7#b7 ,g>m5t indu/ry2 g>m5t manufactur]2 g>m5t manufactur+ ,! t]ms g>m5t indu/ry1 g>m5t manufactur]1 & g>m5t manufactur+ h ! mean+s giv5 su* t]ms 9 section #h7;f7 ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjh7;f774 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,labor1 act+ ?r\gh ! ,und]secret>y ( ! ,g>m5t ,indu/ry appo9t$ "u section #d7;b74 7b7 ,9 g5]al ,f am\nts made available "u subsection 7g71 ! ,secret>y %all aw>d grants1 on a competitive basis1 to eligible entities to support g>m5t manufactur+ 9 ! ,unit$ ,/ates4 7c7 ,application ,an eligible entity seek+ a grant "u ?is section %all submit to ! ,secret>y an application at su* "t1 9 su* mann]1 & conta9+ su* in=mation z ! ,secret>y may require1 includ+-- 7#a7 a description ( ! project t ! eligible entity proposes to c>ry out us+ su* grant2 & 7#b7 an implem5tation plan ( su* project t reflects ! expect$ p>ticipation (1 & p>tn]%ip )1 applicable labor organizations & relevant community /akehold]s4 7d7 ,aw>d 7#a7 ,selection ,9 aw>d+ grants "u ?is section to eligible entities1 ! ,secret>y %all give priority to eligible entities-- 7,a7 ) a work=ce t is cov]$ by a collective b>ga9+ agreem5t2 7,b7 t are c]tifi$ by a ,/ate 9 :i* su* eligible entity op]ates z m9ority-own$ bus9esses1 wom5-own$ bus9esses1 or vet]an-own$ bus9esses2 or 7,c7 :o h op]at$ z a g>m5t manufactur] )9 ! ,unit$ ,/ates = m ?an #e ye>s4 7#b7 ,am\nt ,! am\nt ( a grant aw>d$ "u ?is section may n be m ?an #e1jjj1jjj4 7e7 ,use ( funds ,an eligible entity receiv+ a grant "u ?is section %all use ! grant funds to support-- 7#a7 inve/m5ts 9 tra9+ & work=ce developm5t = employees )9 ! g>m5t indu/ry2 7#b7 ! acquisition ( relevant tools & equipm5t = g>m5t manufactur+ 9 ! ,unit$ ,/ates2 7#c7 ! acquisition (1 & capital improvem5ts to1 facilities = g>m5t manufactur+ 9 ! ,unit$ ,/ates & to promote ! heal? & safety ( employees 9 su* facilities2 or 7#d7 ef=ts to assi/ 9 educat+ employees ab\t rights "u ?is ,act & o!r relevant ,f$]al1 ,/ate1 or local laws4 7f7 ,report ,n lat] ?an #f mon?s aft] ! date on :i* an eligible entity receives a grant "u ?is section1 ! eligible entity %all submit to ! ,secret>y a report t includes an acc\nt ( ! use ( grant funds aw>d$ "u ?is section4 7g7 ,au?orization ( appropriations ,!re is au?oriz$ to be appropriat$ #dj1jjj1jjj to c>ry out ?is section4 #f4 ,cr$it = ins\rc+ exp5ses 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de,u4 ,cr$it = ins\rc+ exp5ses 7a7 ,9 g5]al ,= purposes ( section #ch1 ! ins\rc+ exp5ses cr$it = any taxable ye> is an am\nt equal to #cj p]c5t ( ! eligible ins\rc+ exp5ses ( ! taxpay] :i* are tak5 into acc\nt 9 su* taxable ye> "u subsection 7d74 7b7 ,eligible ins\rc+ exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m eligible ins\rc+ exp5ses means-- 7,a7 eligible exp5ses paid or incurr$ by ! taxpay] 9 connection ) ! elim9ation ( any bus9ess unit ( ! taxpay] 7or ( any memb] ( any exp&$ affiliat$ gr\p 9 :i* ! taxpay] is also a memb]7 locat$ outside ! ,unit$ ,/ates1 & 7,b7 eligible exp5ses paid or incurr$ by ! taxpay] 9 connection ) ! e/abli%m5t ( any bus9ess unit ( ! taxpay] 7or ( any memb] ( any exp&$ affiliat$ gr\p 9 :i* ! taxpay] is also a memb]7 locat$ )9-- 7i7 a ,h,u,b,zone 7z def9$ 9 section #ca7;b7 ( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 #feg;a7b7771 or 7ii7 a l[-income community 7z describ$ 9 section #de;,d7e771 if su* e/abli%m5t con/itutes ! relocation ( ! bus9ess unit s elim9at$4 ,= purposes ( ! prec$+ s5t5ce1 a relocation %all n be treat$ z fail+ to occur m]ely because su* elim9ation occurs 9 a diff]5t taxable ye> ?an su* e/abli%m5t4 7#b7 ,eligible exp5ses ,! t]m eligible exp5ses means-- 7,a7 any am\nt = :i* a d$uction is all[$ to ! taxpay] "u section #afb1 & 7,b7 p]mit & lic5se fees1 lease brok]age fees1 equipm5t in/allation co/s1 &1 to ! ext5t provid$ by ! ,secret>y1 o!r simil> exp5ses4 ,su* t]m does n include any comp5sation :i* is paid or incurr$ 9 connection ) sev]ance f employm5t &1 to ! ext5t provid$ by ! ,secret>y1 any simil> am\nt4 7#c7 ,bus9ess unit ,! t]m bus9ess unit means-- 7,a7 any trade or bus9ess )9 ! g>m5t indu/ry 7z def9$ 9 section #h7;f7 ( ! ,fair ,labor ,/&>ds ,act ( #aich71 & 7,b7 any l9e ( bus9ess1 or functional unit1 :i* is "p ( any trade or bus9ess describ$ 9 subp>agraph 7,a74 7#d7 ,exp&$ affiliat$ gr\p ,! t]m exp&$ affiliat$ gr\p means an affiliat$ gr\p z def9$ 9 section #aejd7;a71 det]m9$ )\t reg>d to section #aejd7;b77#c7 & by sub/itut+ m ?an #ej p]c5t = at lea/ #hj p]c5t ea* place x appe>s 9 section #aejd7;a74 ,a p>tn]%ip or any o!r entity 7o!r ?an a corporation7 %all be treat$ z a memb] ( an exp&$ affiliat$ gr\p if su* entity is controll$ 7)9 ! mean+ ( section #ied7;d77#c77 by memb]s ( su* gr\p 7includ+ any entity treat$ z a memb] ( su* gr\p by reason ( ?is p>agraph74 7#e7 ,exp5ses mu/ be pursuant to ins\rc+ plan ,am\nts %all be tak5 into acc\nt "u p>agraph 7#a7 only to ! ext5t t su* am\nts are paid or incurr$ pursuant to a writt5 plan to c>ry out ! relocation describ$ 9 p>agraph 7#a74 7#f7 ,op]at+ exp5ses n tak5 into acc\nt ,any am\nt paid or incurr$ 9 connection ) ! on-go+ op]ation ( a bus9ess unit %all n be treat$ z an am\nt paid or incurr$ 9 connection ) ! e/abli%m5t or elim9ation ( su* bus9ess unit4 7c7 ,increas$ dome/ic employm5t requirem5t ,no cr$it %all be all[$ "u ?is section unless ! numb] ( full-"t equival5t employees ( ! taxpay] = ! taxable ye> = :i* ! cr$it is claim$ exce$s ! numb] ( full-"t equival5t employees ( ! taxpay] = ! la/ taxable ye> end+ be=e ! fir/ taxable ye> 9 :i* su* eligible ins\rc+ exp5ses 7 paid or incurr$4 ,= purposes ( ?is subsection1 full-"t equival5t employees has ! mean+ giv5 su* t]m "u section #de,r7d7 7& ! applicable rules ( section #de,r7e774 ,all employ]s treat$ z a s+le employ] "u subsection 7b71 7c71 7m71 or 7o7 ( section #dad %all be treat$ z a s+le employ] = purposes ( ?is subsection4 7d7 ,cr$it all[$ ^u completion ( ins\rc+ plan 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 eligible ins\rc+ exp5ses %all be tak5 into acc\nt "u subsection 7a7 9 ! taxable ye> dur+ :i* ! plan describ$ 9 subsection 7b77#e7 has be5 complet$ & all eligible ins\rc+ exp5ses pursuant to su* plan h be5 paid or incurr$4 7#b7 ,election to apply employm5t te/ & claim cr$it 9 fir/ full taxable ye> aft] completion ( plan ,if ! taxpay] elects ! application ( ?is p>agraph1 eligible ins\rc+ exp5ses %all be tak5 into acc\nt "u subsection 7a7 9 ! fir/ taxable ye> aft] ! taxable ye> describ$ 9 p>agraph 7#a74 7e7 ,possessions treat$ z "p ( ! ,unit$ ,/ates ,= purposes ( ?is section1 ! t]m ,unit$ ,/ates %all be treat$ z includ+ ea* possession ( ! ,unit$ ,/ates 7includ+ ! ,commonweal? ( ,pu]to ,rico & ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s74 7f7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section4 4 7b7 ,cr$it ,to be "p ( g5]al bus9ess cr$it ,subsection 7b7 ( section #ch ( su* ,code is am5d$ by /rik+ plus at ! end ( p>agraph 7#cb71 by /rik+ ! p]iod at ! end ( p>agraph 7#cc7 & ins]t+ 1 plus1 & by add+ at ! end ! foll[+ new p>agraph3 7#cd7 ! ins\rc+ exp5ses cr$it det]m9$ "u section #de,u7a74 4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,u4 ,cr$it = ins\rc+ exp5ses4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ aft] ! date ( ! enactm5t ( ?is ,act4 7e7 ,application to ,unit$ ,/ates possessions 7#a7 ,paym5ts to possessions 7,a7 ,mirror code possessions ,! ,secret>y ( ! ,treasury %all make p]iodic paym5ts to ea* possession ( ! ,unit$ ,/ates ) a mirror code tax sy/em 9 an am\nt equal to ! loss to t possession by reason ( section #de,u ( ! ,int]nal ,rev5ue ,code ( #aihf4 ,su* am\nt %all be det]m9$ by ! ,secret>y ( ! ,treasury bas$ on in=mation provid$ by ! gov]nm5t ( ! respective possession4 7,b7 ,o!r possessions ,! ,secret>y ( ! ,treasury %all make annual paym5ts to ea* possession ( ! ,unit$ ,/ates :i* does n h a mirror code tax sy/em 9 an am\nt e/imat$ by ! ,secret>y ( ! ,treasury z be+ equal to ! aggregate b5efits t w\ld h be5 provid$ to resid5ts ( su* possession by reason ( section #de,u ( su* ,code if a mirror code tax sy/em _h be5 9 effect 9 su* possession4 ,! prec$+ s5t5ce %all n apply ) respect to any possession ( ! ,unit$ ,/ates unless su* possession has a plan1 :i* has be5 approv$ by ! ,secret>y ( ! ,treasury1 "u :i* su* possession w promptly di/ribute su* paym5t to ! resid5ts ( su* possession4 7#b7 ,coord9ation ) cr$it all[$ aga9/ ,unit$ ,/ates income taxes ,no cr$it %all be all[$ aga9/ ,unit$ ,/ates income taxes "u section #de,u ( su* ,code to any p]son-- 7,a7 to :om a cr$it is all[$ aga9/ taxes impos$ by ! possession by reason ( su* section1 or 7,b7 :o is eligible = a paym5t "u a plan describ$ 9 p>agraph 7#a77;,b74 7#c7 ,def9itions & special rules 7,a7 ,possessions ( ! ,unit$ ,/ates ,= purposes ( ?is section1 ! t]m possession ( ! ,unit$ ,/ates includes ! ,commonweal? ( ,pu]to ,rico & ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4 7,b7 ,mirror code tax sy/em ,= purposes ( ?is section1 ! t]m mirror code tax sy/em means1 ) respect to any possession ( ! ,unit$ ,/ates1 ! income tax sy/em ( su* possession if ! income tax liability ( ! resid5ts ( su* possession "u su* sy/em is det]m9$ by ref]5ce to ! income tax laws ( ! ,unit$ ,/ates z if su* possession 7 ! ,unit$ ,/ates4 7,c7 ,treatm5t ( paym5ts ,= purposes ( section #acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u ?is section %all be treat$ 9 ! same mann] z a refund due f sections ref]r$ to 9 su* section #acbd7;b77#b74