,in the ,senate of the ,united ,states1 ,july #a 7legislative day1 ,june #cj71 #bjbe4 ,amendment3 ,that the bill from the ,house of ,representatives 7,h4,r4 #a7 entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad41 do pass with the following ,strike all after the first word1 and insert the following3 #a4 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,table of contents4,,title ,i--,committee on ,agriculture1 ,nutrition1 and ,forestry ,subtitle ,a--,nutrition,sec4 #ajaja4 ,re-evaluation of thrifty food plan4,sec4 #ajajb4 ,modifications to ,,snap work requirements for able-bodied adults4,sec4 #ajajc4 ,availability of standard utility allowances based on receipt of energy assistance4,sec4 #ajajd4 ,restrictions on internet expenses4,sec4 #ajaje4 ,matching funds requirements4,sec4 #ajajf4 ,administrative cost sharing4,sec4 #ajajg4 ,national education and obesity prevention grant program4,sec4 #ajajh4 ,alien ,,snap eligibility4,subtitle ,b--,forestry,sec4 #ajbja4 ,rescission of amounts for forestry4,subtitle ,c--,commodities,sec4 #ajcja4 ,effective reference price2 reference price4,sec4 #ajcjb4 ,base acres4,sec4 #ajcjc4 ,producer election4,sec4 #ajcjd4 ,price loss coverage4,sec4 #ajcje4 ,agriculture risk coverage4,sec4 #ajcjf4 ,equitable treatment of certain entities4,sec4 #ajcjg4 ,payment limitations4,sec4 #ajcjh4 ,adjusted gross income limitation4,sec4 #ajcji4 ,marketing loans4,sec4 #ajcaj4 ,repayment of marketing loans4,sec4 #ajcaa4 ,economic adjustment assistance for textile mills4,sec4 #ajcab4 ,sugar program updates4,sec4 #ajcac4 ,dairy policy updates4,sec4 #ajcad4 ,implementation4,subtitle ,d--,disaster assistance programs,sec4 #ajdja4 ,supplemental agricultural disaster assistance4,subtitle ,e--,crop insurance,sec4 #ajeja4 ,beginning farmer and rancher benefit4,sec4 #ajejb4 ,area-based crop insurance coverage and affordability4,sec4 #ajejc4 ,administrative and operating expense adjustments4,sec4 #ajejd4 ,premium support4,sec4 #ajeje4 ,program compliance and integrity4,sec4 #ajejf4 ,reviews1 compliance1 and integrity4,sec4 #ajejg4 ,poultry insurance pilot program4,subtitle ,f--,additional investments in rural ,america,sec4 #ajfja4 ,conservation4,sec4 #ajfjb4 ,supplemental agricultural trade promotion program4,sec4 #ajfjc4 ,nutrition4,sec4 #ajfjd4 ,research4,sec4 #ajfje4 ,energy4,sec4 #ajfjf4 ,horticulture4,sec4 #ajfjg4 ,miscellaneous4,,title ,,ii--,committee on ,armed ,services,sec4 #bjjja4 ,enhancement of ,department of ,defense resources for improving the quality of life for military personnel4,sec4 #bjjjb4 ,enhancement of ,department of ,defense resources for shipbuilding4,sec4 #bjjjc4 ,enhancement of ,department of ,defense resources for integrated air and missile defense4,sec4 #bjjjd4 ,enhancement of ,department of ,defense resources for munitions and defense supply chain resiliency4,sec4 #bjjje4 ,enhancement of ,department of ,defense resources for scaling low-cost weapons into production4,sec4 #bjjjf4 ,enhancement of ,department of ,defense resources for improving the efficiency and cybersecurity of the ,department of ,defense4,sec4 #bjjjg4 ,enhancement of ,department of ,defense resources for air superiority4,sec4 #bjjjh4 ,enhancement of resources for nuclear forces4,sec4 #bjjji4 ,enhancement of ,department of ,defense resources to improve capabilities of ,united ,states ,indo-,pacific ,command4,sec4 #bjjaj4 ,enhancement of ,department of ,defense resources for improving the readiness of the ,department of ,defense4,sec4 #bjjaa4 ,improving ,department of ,defense border support and counter-drug missions4,sec4 #bjjab4 ,department of ,defense oversight4,sec4 #bjjac4 ,military construction projects authorized4,,title ,,iii--,committee on ,banking1 ,housing1 and ,urban ,affairs,sec4 #cjjja4 ,funding cap for the ,bureau of ,consumer ,financial ,protection4,sec4 #cjjjb4 ,rescission of funds for ,green and ,resilient ,retrofit ,program for ,multifamily ,housing4,sec4 #cjjjc4 ,securities and ,exchange ,commission ,reserve ,fund4,sec4 #cjjjd4 ,appropriations for ,defense ,production ,act4,,title ,,iv--,committee on ,commerce1 ,science1 and ,transportation,sec4 #djjja4 ,coast ,guard mission readiness4,sec4 #djjjb4 ,spectrum auctions4,sec4 #djjjc4 ,air traffic control improvements4,sec4 #djjjd4 ,space launch and reentry licensing and permitting user fees4,sec4 #djjje4 ,mars missions1 ,artemis missions1 and ,moon to ,mars program4,sec4 #djjjf4 ,corporate average fuel economy civil penalties4,sec4 #djjjg4 ,payments for lease of ,metropolitan ,washington ,airports4,sec4 #djjjh4 ,rescission of certain amounts for the ,national ,oceanic and ,atmospheric ,administration4,sec4 #djjji4 ,reduction in annual transfers to ,travel ,promotion ,fund4,sec4 #djjaj4 ,treatment of unobligated funds for alternative fuel and low-emission aviation technology4,sec4 #djjaa4 ,rescission of amounts appropriated to ,public ,wireless ,supply ,chain ,innovation ,fund4,,title ,v--,committee on ,energy and ,natural ,resources,subtitle ,a--,oil and gas leasing,sec4 #ejaja4 ,onshore oil and gas leasing4,sec4 #ejajb4 ,offshore oil and gas leasing4,sec4 #ejajc4 ,royalties on extracted methane4,sec4 #ejajd4 ,alaska oil and gas leasing4,sec4 #ejaje4 ,national ,petroleum ,reserve-,alaska4,subtitle ,b--,mining,sec4 #ejbja4 ,coal leasing4,sec4 #ejbjb4 ,coal royalty4,sec4 #ejbjc4 ,leases for known recoverable coal resources4,sec4 #ejbjd4 ,authorization to mine ,federal coal4,subtitle ,c--,lands,sec4 #ejcja4 ,timber sales and long-term contracting for the ,forest ,service and the ,bureau of ,land ,management4,sec4 #ejcjb4 ,renewable energy fees on ,federal land4,sec4 #ejcjc4 ,renewable energy revenue sharing4,sec4 #ejcjd4 ,rescission of ,national ,park ,service and ,bureau of ,land ,management funds4,sec4 #ejcje4 ,celebrating ,america's #bejth anniversary4,subtitle ,d--,energy,sec4 #ejdja4 ,strategic ,petroleum ,reserve4,sec4 #ejdjb4 ,repeals2 rescissions4,sec4 #ejdjc4 ,energy dominance financing4,sec4 #ejdjd4 ,transformational artificial intelligence models4,subtitle ,e--,water,sec4 #ejeja4 ,water conveyance and surface water storage enhancement4,,title ,,vi--,committee on ,environment and ,public ,works,sec4 #fjjja4 ,rescission of funding for clean heavy-duty vehicles4,sec4 #fjjjb4 ,repeal of ,greenhouse ,gas ,reduction ,fund4,sec4 #fjjjc4 ,rescission of funding for diesel emissions reductions4,sec4 #fjjjd4 ,rescission of funding to address air pollution4,sec4 #fjjje4 ,rescission of funding to address air pollution at schools4,sec4 #fjjjf4 ,rescission of funding for the low emissions electricity program4,sec4 #fjjjg4 ,rescission of funding for section #baa7o7 of the ,clean ,air ,act4,sec4 #fjjjh4 ,rescission of funding for implementation of the ,american ,innovation and ,manufacturing ,act4,sec4 #fjjji4 ,rescission of funding for enforcement technology and public information4,sec4 #fjjaj4 ,rescission of funding for greenhouse gas corporate reporting4,sec4 #fjjaa4 ,rescission of funding for environmental product declaration assistance4,sec4 #fjjab4 ,rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems4,sec4 #fjjac4 ,rescission of funding for greenhouse gas air pollution plans and implementation grants4,sec4 #fjjad4 ,rescission of funding for environmental protection agency efficient1 accurate1 and timely reviews4,sec4 #fjjae4 ,rescission of funding for low-embodied carbon labeling for construction materials4,sec4 #fjjaf4 ,rescission of funding for environmental and climate justice block grants4,sec4 #fjjag4 ,rescission of funding for ,,esa recovery plans4,sec4 #fjjah4 ,rescission of funding for environmental and climate data collection4,sec4 #fjjai4 ,rescission of neighborhood access and equity grant program4,sec4 #fjjbj4 ,rescission of funding for ,federal building assistance4,sec4 #fjjba4 ,rescission of funding for low-carbon materials for ,federal buildings4,sec4 #fjjbb4 ,rescission of funding for ,,gsa emerging and sustainable technologies4,sec4 #fjjbc4 ,rescission of environmental review implementation funds4,sec4 #fjjbd4 ,rescission of low-carbon transportation materials grants4,sec4 #fjjbe4 ,john ,f4 ,kennedy ,center for the ,performing ,arts4,sec4 #fjjbf4 ,project sponsor opt-in fees for environmental reviews4,,title ,,vii--,finance,subtitle ,a--,tax,sec4 #gjjja4 ,references to the ,internal ,revenue ,code of #aihf1 etc4,chapter #a--,providing permanent tax relief for middle-class families and workers,sec4 #gjaja4 ,extension and enhancement of reduced rates4,sec4 #gjajb4 ,extension and enhancement of increased standard deduction4,sec4 #gjajc4 ,termination of deduction for personal exemptions other than temporary senior deduction4,sec4 #gjajd4 ,extension and enhancement of increased child tax credit4,sec4 #gjaje4 ,extension and enhancement of deduction for qualified business income4,sec4 #gjajf4 ,extension and enhancement of increased estate and gift tax exemption amounts4,sec4 #gjajg4 ,extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds4,sec4 #gjajh4 ,extension and modification of limitation on deduction for qualified residence interest4,sec4 #gjaji4 ,extension and modification of limitation on casualty loss deduction4,sec4 #gjaaj4 ,termination of miscellaneous itemized deductions other than educator expenses4,sec4 #gjaaa4 ,limitation on tax benefit of itemized deductions4,sec4 #gjaab4 ,extension and modification of qualified transportation fringe benefits4,sec4 #gjaac4 ,extension and modification of limitation on deduction and exclusion for moving expenses4,sec4 #gjaad4 ,extension and modification of limitation on wagering losses4,sec4 #gjaae4 ,extension and enhancement of increased limitation on contributions to ,,able accounts4,sec4 #gjaaf4 ,extension and enhancement of savers credit allowed for ,,able contributions4,sec4 #gjaag4 ,extension of rollovers from qualified tuition programs to ,,able accounts permitted4,sec4 #gjaah4 ,extension of treatment of certain individuals performing services in the ,sinai ,peninsula and enhancement to include additional areas4,sec4 #gjaai4 ,extension and modification of exclusion from gross income of student loans discharged on account of death or disability4,sec4 #gjabj4 ,limitation on individual deductions for certain state and local taxes1 etc4,chapter #b--;,delivering on ,presidential priorities to provide new middle-class tax relief,sec4 #gjbja4 ,no tax on tips4,sec4 #gjbjb4 ,no tax on overtime4,sec4 #gjbjc4 ,no tax on car loan interest4,sec4 #gjbjd4 ,trump accounts and contribution pilot program4,chapter #c--;,establishing certainty and competitiveness for ,american job creators,s,u,b,c,h,a,p,t,e,r ,a--,permanent ,u4,s4 business tax reform and boosting domestic investment,sec4 #gjcja4 ,full expensing for certain business property4,sec4 #gjcjb4 ,full expensing of domestic research and experimental expenditures4,sec4 #gjcjc4 ,modification of limitation on business interest4,sec4 #gjcjd4 ,extension and enhancement of paid family and medical leave credit4,sec4 #gjcje4 ,exceptions from limitations on deduction for business meals4,sec4 #gjcjf4 ,increased dollar limitations for expensing of certain depreciable business assets4,sec4 #gjcjg4 ,special depreciation allowance for qualified production property4,sec4 #gjcjh4 ,enhancement of advanced manufacturing investment credit4,sec4 #gjcji4 ,spaceports are treated like airports under exempt facility bond rules4,,subchapter ,b--,permanent ,america-first international tax reforms,p,a,r,t ,i--,foreign tax credit,sec4 #gjcaa4 ,modifications related to foreign tax credit limitation4,sec4 #gjcab4 ,modifications to determination of deemed paid credit for taxes properly attributable to tested income4,sec4 #gjcac4 ,sourcing certain income from the sale of inventory produced in the ,united ,states4,,part ,,ii--,foreign-derived deduction eligible income and net ,,cfc tested income,sec4 #gjcba4 ,modification of deduction for foreign-derived deduction eligible income and net ,,cfc tested income4,sec4 #gjcbb4 ,determination of deduction eligible income4,sec4 #gjcbc4 ,rules related to deemed intangible income4,,part ,,iii--,base erosion minimum tax,sec4 #gjcca4 ,extension and modification of base erosion minimum tax amount4,,part ,,iv--,business interest limitation,sec4 #gjcda4 ,coordination of business interest limitation with interest capitalization provisions4,sec4 #gjcdb4 ,definition of adjusted taxable income for business interest limitation4,,part ,v--,other international tax reforms,sec4 #gjcea4 ,permanent extension of look-thru rule for related controlled foreign corporations4,sec4 #gjceb4 ,repeal of election for #a-month deferral in determination of taxable year of specified foreign corporations4,sec4 #gjcec4 ,restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules4,sec4 #gjced4 ,modifications to pro rata share rules4,chapter #d--;,investing in ,american families1 communities1 and small businesses,s,u,b,c,h,a,p,t,e,r ,a--,permanent investments in families and children,sec4 #gjdja4 ,enhancement of employer-provided child care credit4,sec4 #gjdjb4 ,enhancement of adoption credit4,sec4 #gjdjc4 ,recognizing ,indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit4,sec4 #gjdjd4 ,enhancement of the dependent care assistance program4,sec4 #gjdje4 ,enhancement of child and dependent care tax credit4,,subchapter ,b--,permanent investments in students and reforms to tax-exempt institutions,sec4 #gjdaa4 ,tax credit for contributions of individuals to scholarship granting organizations4,sec4 #gjdab4 ,exclusion for employer payments of student loans4,sec4 #gjdac4 ,additional expenses treated as qualified higher education expenses for purposes of #ebi accounts4,sec4 #gjdad4 ,certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of #ebi accounts4,sec4 #gjdae4 ,modification of excise tax on investment income of certain private colleges and universities4,sec4 #gjdaf4 ,expanding application of tax on excess compensation within tax-exempt organizations4,,subchapter ,c--,permanent investments in community development,sec4 #gjdba4 ,permanent renewal and enhancement of opportunity zones4,sec4 #gjdbb4 ,permanent enhancement of low-income housing tax credit4,sec4 #gjdbc4 ,permanent extension of new markets tax credit4,sec4 #gjdbd4 ,permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize4,sec4 #gjdbe4 #j4e percent floor on deduction of contributions made by individuals4,sec4 #gjdbf4 #a-percent floor on deduction of charitable contributions made by corporations4,sec4 #gjdbg4 ,permanent increase in limitation on cover over of tax on distilled spirits4,sec4 #gjdbh4 ,nonprofit community development activities in remote native villages4,sec4 #gjdbi4 ,adjustment of charitable deduction for certain expenses incurred in support of ,native ,alaskan subsistence whaling4,sec4 #gjdcj4 ,exception to percentage of completion method of accounting for certain residential construction contracts4,,subchapter ,d--,permanent investments in small business and rural ,america,sec4 #gjdca4 ,expansion of qualified small business stock gain exclusion4,sec4 #gjdcb4 ,repeal of revision to de minimis rules for third party network transactions4,sec4 #gjdcc4 ,increase in threshold for requiring information reporting with respect to certain payees4,sec4 #gjdcd4 ,treatment of certain qualified sound recording productions4,sec4 #gjdce4 ,exclusion of interest on loans secured by rural or agricultural real property4,sec4 #gjdcf4 ,reduction of transfer and manufacturing taxes for certain devices4,sec4 #gjdcg4 ,treatment of capital gains from the sale of certain farmland property4,sec4 #gjdch4 ,extension of rules for treatment of certain disaster-related personal casualty losses4,sec4 #gjdci4 ,restoration of taxable ,,reit subsidiary asset test4,chapter #e--;,ending ,green ,new ,deal spending1 promoting ,america-first energy1 and other reforms,s,u,b,c,h,a,p,t,e,r ,a--,termination of ,green ,new ,deal subsidies,sec4 #gjeja4 ,termination of previously-owned clean vehicle credit4,sec4 #gjejb4 ,termination of clean vehicle credit4,sec4 #gjejc4 ,termination of qualified commercial clean vehicles credit4,sec4 #gjejd4 ,termination of alternative fuel vehicle refueling property credit4,sec4 #gjeje4 ,termination of energy efficient home improvement credit4,sec4 #gjejf4 ,termination of residential clean energy credit4,sec4 #gjejg4 ,termination of energy efficient commercial buildings deduction4,sec4 #gjejh4 ,termination of new energy efficient home credit4,sec4 #gjeji4 ,termination of cost recovery for energy property4,sec4 #gjeaj4 ,modifications of zero-emission nuclear power production credit4,sec4 #gjeaa4 ,termination of clean hydrogen production credit4,sec4 #gjeab4 ,termination and restrictions on clean electricity production credit4,sec4 #gjeac4 ,termination and restrictions on clean electricity investment credit4,sec4 #gjead4 ,phase-out and restrictions on advanced manufacturing production credit4,sec4 #gjeae4 ,restriction on the extension of advanced energy project credit program4,,subchapter ,b--,enhancement of ,america-first energy policy,sec4 #gjeba4 ,extension and modification of clean fuel production credit4,sec4 #gjebb4 ,restrictions on carbon oxide sequestration credit4,sec4 #gjebc4 ,intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income4,sec4 #gjebd4 ,income from hydrogen storage1 carbon capture1 advanced nuclear1 hydropower1 and geothermal energy added to qualifying income of certain publicly traded partnerships4,sec4 #gjebe4 ,allow for payments to certain individuals who dye fuel4,,subchapter ,c--,other reforms,sec4 #gjeca4 ,modifications to de minimis entry privilege for commercial shipments4,chapter #f--;,enhancing deduction and income tax credit guardrails1 and other reforms,sec4 #gjfja4 ,modification and extension of limitation on excess business losses of noncorporate taxpayers4,sec4 #gjfjb4 ,treatment of payments from partnerships to partners for property or services4,sec4 #gjfjc4 ,excessive employee remuneration from controlled group members and allocation of deduction4,sec4 #gjfjd4 ,excise tax on certain remittance transfers4,sec4 #gjfje4 ,enforcement provisions with respect to ,,covid-related employee retention credits4,sec4 #gjfjf4 ,social security number requirement for ,american ,opportunity and ,lifetime ,learning credits4,sec4 #gjfjg4 ,task force on the replacement of ,direct ,file4,subtitle ,b--,health,chapter #a--,medicaid,s,u,b,c,h,a,p,t,e,r ,a--,reducing fraud and improving enrollment processes,sec4 #gaaja4 ,moratorium on implementation of rule relating to eligibility and enrollment in ,medicare ,savings ,programs4,sec4 #gaajb4 ,moratorium on implementation of rule relating to eligibility and enrollment for ,medicaid1 ,,chip1 and the ,basic ,health ,program4,sec4 #gaajc4 ,reducing duplicate enrollment under the ,medicaid and ,,chip programs4,sec4 #gaajd4 ,ensuring deceased individuals do not remain enrolled4,sec4 #gaaje4 ,ensuring deceased providers do not remain enrolled4,sec4 #gaajf4 ,payment reduction related to certain erroneous excess payments under ,medicaid4,sec4 #gaajg4 ,eligibility redeterminations4,sec4 #gaajh4 ,revising home equity limit for determining eligibility for long-term care services under the ,medicaid program4,sec4 #gaaji4 ,alien ,medicaid eligibility4,sec4 #gaaaj4 ,expansion ,,fmap for emergency ,medicaid4,,subchapter ,b--,preventing wasteful spending,sec4 #gaaaa4 ,moratorium on implementation of rule relating to staffing standards for long-term care facilities under the ,medicare and ,medicaid programs4,sec4 #gaaab4 ,reducing ,state ,medicaid costs4,sec4 #gaaac4 ,federal payments to prohibited entities4,,subchapter ,c--,stopping abusive financing practices,sec4 #gaaad4 ,sunsetting increased ,,fmap incentive4,sec4 #gaaae4 ,provider taxes4,sec4 #gaaaf4 ,state directed payments4,sec4 #gaaag4 ,requirements regarding waiver of uniform tax requirement for ,medicaid provider tax4,sec4 #gaaah4 ,requiring budget neutrality for ,medicaid demonstration projects under section #aaae4,,subchapter ,d--,increasing personal accountability,sec4 #gaaai4 ,requirement for ,states to establish ,medicaid community engagement requirements for certain individuals4,sec4 #gaabj4 ,modifying cost sharing requirements for certain expansion individuals under the ,medicaid program4,,subchapter ,e--,expanding ,access to ,care,sec4 #gaaba4 ,making certain adjustments to coverage of home or community-based services under ,medicaid4,chapter #b--,medicare,s,u,b,c,h,a,p,t,e,r ,a--,strengthening eligibility requirements,sec4 #gabja4 ,limiting ,medicare coverage of certain individuals4,,subchapter ,b--,improving services for seniors,sec4 #gabjb4 ,temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances4,sec4 #gabjc4 ,expanding and clarifying the exclusion for orphan drugs under the ,drug ,price ,negotiation ,program4,chapter #c--;,health ,tax,s,u,b,c,h,a,p,t,e,r ,a--,improving eligibility criteria,sec4 #gacja4 ,permitting premium tax credit only for certain individuals4,sec4 #gacjb4 ,disallowing premium tax credit during periods of medicaid ineligibility due to alien status4,,subchapter ,b--,preventing waste1 fraud1 and abuse,sec4 #gacjc4 ,requiring verification of eligibility for premium tax credit4,sec4 #gacjd4 ,disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period4,sec4 #gacje4 ,eliminating limitation on recapture of advance payment of premium tax credit4,,subchapter ,c--,enhancing choice for patients,sec4 #gacjf4 ,permanent extension of safe harbor for absence of deductible for telehealth services4,sec4 #gacjg4 ,allowance of bronze and catastrophic plans in connection with health savings accounts4,sec4 #gacjh4 ,treatment of direct primary care service arrangements4,chapter #d--,protecting ,rural ,hospitals and ,providers,sec4 #gadja4 ,rural ,health ,transformation ,program4,subtitle ,c--,increase in debt limit,sec4 #gbjja4 ,modification of limitation on the public debt4,subtitle ,d--,unemployment,sec4 #gcjja4 ,ending unemployment payments to jobless millionaires4,,title ,,viii--,committee on ,health1 ,education1 ,labor1 and ,pensions,subtitle ,a--,exemption of certain assets,sec4 #hjjja4 ,exemption of certain assets4,subtitle ,b--,loan ,limits,sec4 #hajja4 ,establishment of loan limits for graduate and professional students and parent borrowers2 termination of graduate and professional ,,plus loans4,subtitle ,c--,loan ,repayment,sec4 #hbjja4 ,loan repayment4,sec4 #hbjjb4 ,deferment2 forbearance4,sec4 #hbjjc4 ,loan rehabilitation4,sec4 #hbjjd4 ,public service loan forgiveness4,sec4 #hbjje4 ,student loan servicing4,subtitle ,d--,pell ,grants,sec4 #hcjja4 ,eligibility4,sec4 #hcjjb4 ,workforce ,pell ,grants4,sec4 #hcjjc4 ,pell shortfall4,sec4 #hcjjd4 ,federal ,pell ,grant exclusion relating to other grant aid4,subtitle ,e--,accountability,sec4 #hdjja4 ,ineligibility based on low earning outcomes4,subtitle ,f--,regulatory ,relief,sec4 #hejja4 ,delay of rule relating to borrower defense to repayment4,sec4 #hejjb4 ,delay of rule relating to closed school discharges4,subtitle ,g--,garden of ,heroes,sec4 #hfjja4 ,garden of ,heroes4,subtitle ,h--,office of ,refugee ,resettlement,sec4 #hgjja4 ,potential sponsor vetting for unaccompanied alien children appropriation4,,title ,,ix--,committee on ,homeland ,security and ,governmental ,affairs,subtitle ,a--,homeland security provisions,sec4 #ijjja4 ,border infrastructure and wall system4,sec4 #ijjjb4 ,u4,s4 ,customs and ,border ,protection personnel1 fleet vehicles1 and facilities4,sec4 #ijjjc4 ,detention capacity4,sec4 #ijjjd4 ,border security1 technology1 and screening4,sec4 #ijjje4 ,state and local assistance4,sec4 #ijjjf4 ,presidential residence protection4,sec4 #ijjjg4 ,department of ,homeland ,security appropriations for border support4,subtitle ,b--,governmental affairs provisions,sec4 #ijaja4 ,,fehb improvements4,sec4 #ijajb4 ,pandemic ,response ,accountability ,committee4,sec4 #ijajc4 ,appropriation for the ,office of ,management and ,budget4,,title ,x--,committee on the ,judiciary,subtitle ,a--,immigration and law enforcement matters,p,a,r,t ,i--,immigration fees,sec4 #ajjjja4 ,applicability of the immigration laws4,sec4 #ajjjjb4 ,asylum fee4,sec4 #ajjjjc4 ,employment authorization document fees4,sec4 #ajjjjd4 ,immigration parole fee4,sec4 #ajjjje4 ,special immigrant juvenile fee4,sec4 #ajjjjf4 ,temporary protected status fee4,sec4 #ajjjjg4 ,visa integrity fee4,sec4 #ajjjjh4 ,form ,i-#id fee4,sec4 #ajjjji4 ,annual asylum fee4,sec4 #ajjjaj4 ,fee relating to renewal and extension of employment authorization for parolees4,sec4 #ajjjaa4 ,fee relating to renewal or extension of employment authorization for asylum applicants4,sec4 #ajjjab4 ,fee relating to renewal and extension of employment authorization for aliens granted temporary protected status4,sec4 #ajjjac4 ,fees relating to applications for adjustment of status4,sec4 #ajjjad4 ,electronic ,system for ,travel ,authorization fee4,sec4 #ajjjae4 ,electronic ,visa ,update ,system fee4,sec4 #ajjjaf4 ,fee for aliens ordered removed in absentia4,sec4 #ajjjag4 ,inadmissible alien apprehension fee4,sec4 #ajjjah4 ,amendment to authority to apply for asylum4,,part ,,ii--,immigration and law enforcement funding,sec4 #ajjjea4 ,appropriation for the ,department of ,homeland ,security4,sec4 #ajjjeb4 ,appropriation for ,u4,s4 ,immigration and ,customs ,enforcement4,sec4 #ajjjec4 ,appropriation for ,federal ,law ,enforcement ,training ,centers4,sec4 #ajjjed4 ,appropriation for the ,department of ,justice4,sec4 #ajjjee4 ,bridging ,immigration-related ,deficits ,experienced ,nationwide ,reimbursement ,fund4,sec4 #ajjjef4 ,appropriation for the ,bureau of ,prisons4,sec4 #ajjjeg4 ,appropriation for the ,united ,states ,secret ,service4,subtitle ,b--,judiciary ,matters,sec4 #ajjaja4 ,appropriation to the ,administrative ,office of the ,united ,states ,courts4,sec4 #ajjajb4 ,appropriation to the ,federal ,judicial ,center4,subtitle ,c--,radiation exposure compensation matters,sec4 #ajjbja4 ,extension of fund4,sec4 #ajjbjb4 ,claims relating to atmospheric testing4,sec4 #ajjbjc4 ,claims relating to uranium mining4,sec4 #ajjbjd4 ,claims relating to ,manhattan ,project waste4,sec4 #ajjbje4 ,limitations on claims4 ,i ,committee on ,agriculture1 ,nutrition1 and ,forestry ,a ,nutrition #ajaja4 ,re-evaluation of thrifty food plan 7a7 ,in general ,section #c of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjab7 is amended by striking subsection 7u7 and inserting the following3 7u7 ,thrifty food plan 7#a7 ,in general ,the term thrifty food plan means the diet required to feed a family of #d persons consisting of a man and a woman ages #bj through #ej1 a child ages #f through #h1 and a child ages #i through #aa using the items and quantities of food described in the report of the ,department of ,agriculture entitled ,thrifty ,food ,plan1 #bjba1 and each successor report updated pursuant to this subsection1 subject to the conditions that-- 7,a7 the relevant market baskets of the thrifty food plan shall only be changed pursuant to paragraph 7#d72 7,b7 the cost of the thrifty food plan shall be the basis for uniform allotments for all households1 regardless of the actual composition of the household2 and 7,c7 the cost of the thrifty food plan may only be adjusted in accordance with this subsection4 7#b7 ,household adjustments ,the ,secretary shall make household adjustments using the following ratios of household size as a percentage of the maximum #d-person allotment3 7,a7 ,for a #a-person household1 #cj percent4 7,b7 ,for a #b-person household1 #ee percent4 7,c7 ,for a #c-person household1 #gi percent4 7,d7 ,for a #d-person household1 #ajj percent4 7,e7 ,for a #e-person household1 #aai percent4 7,f7 ,for a #f-person household1 #adc percent4 7,g7 ,for a #g-person household1 #aeh percent4 7,h7 ,for an #h-person household1 #ahj percent4 7,i7 ,for a household of #i persons or more1 an additional #bb percent per person1 which additional percentage shall not total more than #bjj percent4 7#c7 ,allowable cost adjustments ,the ,secretary shall-- 7,a7 make cost adjustments in the thrifty food plan for ,hawaii and the urban and rural parts of ,alaska to reflect the cost of food in ,hawaii and urban and rural ,alaska2 7,b7 make cost adjustments in the separate thrifty food plans for ,guam and the ,virgin ,islands of the ,united ,states to reflect the cost of food in those ,states1 but not to exceed the cost of food in the #ej ,states and the ,district of ,columbia2 and 7,c7 on ,october #a1 #bjbe1 and on each ,october #a thereafter1 adjust the cost of the thrifty food plan to reflect changes in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics of the ,department of ,labor1 for the most recent #ab-month period ending in ,june4 7#d7 ,re-evaluation of market baskets 7,a7 ,re-evaluation ,not earlier than ,october #a1 #bjbg1 the ,secretary may re-evaluate the market baskets of the thrifty food plan based on current food prices1 food composition data1 consumption patterns1 and dietary guidance4 7,b7 ,cost neutrality ,the ,secretary shall not increase the cost of the thrifty food plan based on a re-evaluation under this paragraph4 4 7b7 ,conforming amendments 7#a7 ,section #af7;c77#a77;,a77ii77,,ii7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;c77#a77;,a77ii77,,ii77 is amended by striking section #c7u77#d7 and inserting section #c7u77#c74 7#b7 ,section #ai7;a77#b77;,a77ii7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbh7;a77#b77;,a77ii77 is amended by striking section #c7u77#d7 and inserting section #c7u77#c74 7#c7 ,section #bg7;a77#b7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjcf7;a77#b777 is amended by striking section #c7u77#d7 each place it appears and inserting section #c7u77#c74 #ajajb4 ,modifications to ,,snap work requirements for able-bodied adults 7a7 ,exceptions ,section #f7o7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7o77 is amended by striking paragraph 7#c7 and inserting the following3 7#c7 ,exceptions ,paragraph 7#b7 shall not apply to an individual if the individual is-- 7,a7 under #ah1 or over #fe1 years of age2 7,b7 medically certified as physically or mentally unfit for employment2 7,c7 a parent or other member of a household with responsibility for a dependent child under #ad years of age2 7,d7 otherwise exempt under subsection 7d77#b72 7,e7 a pregnant woman2 7,f7 an ,indian or an ,urban ,indian 7as such terms are defined in paragraphs 7#ac7 and 7#bh7 of section #d of the ,indian ,health ,care ,improvement ,act72 or 7,g7 a ,california ,indian described in section #hji7;a7 of the ,indian ,health ,care ,improvement ,act4 4 7b7 ,standardizing enforcement ,section #f7o77#d7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7o77#d77 is amended-- 7#a7 in subparagraph 7,a71 by striking clause 7ii7 and inserting the following3 7ii7 is in a noncontiguous ,state and has an unemployment rate that is at or above #a4e times the national unemployment rate4 2 and 7#b7 by adding at the end the following3 7,c7 ,definition of noncontiguous state 7i7 ,in general ,in this paragraph1 the term noncontiguous ,state means a ,state that is not #a of the contiguous #dh ,states or the ,district of ,columbia4 7ii7 ,exclusions ,the term noncontiguous ,state does not include ,guam or the ,virgin ,islands of the ,united ,states4 4 7c7 ,waiver for noncontiguous states ,section #f7o7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7o77 is amended-- 7#a7 by redesignating paragraph 7#g7 as paragraph 7#h72 and 7#b7 by inserting after paragraph 7#f7 the following3 7#g7 ,exemption for noncontiguous ,states 7,a7 ,definition of noncontiguous ,state 7i7 ,in general ,in this paragraph1 the term noncontiguous ,state means a ,state that is not #a of the contiguous #dh ,states or the ,district of ,columbia4 7ii7 ,exclusions ,in this paragraph1 the term noncontiguous ,state does not include ,guam or the ,virgin ,islands of the ,united ,states4 7,b7 ,exemption ,subject to subparagraph 7,d71 the ,secretary may exempt individuals in a noncontiguous ,state from compliance with the requirements of paragraph 7#b7 if-- 7i7 the ,state agency submits to the ,secretary a request for that exemption1 made in such form and at such time as the ,secretary may require1 and including the information described in subparagraph 7,c72 and 7ii7 the ,secretary determines that based on that request1 the ,state agency is demonstrating a good faith effort to comply with the requirements of paragraph 7#b74 7,c7 ,good faith effort determination ,in determining whether a ,state agency is demonstrating a good faith effort for purposes of subparagraph 7,b77ii71 the ,secretary shall consider-- 7i7 any actions taken by the ,state agency toward compliance with the requirements of paragraph 7#b72 7ii7 any significant barriers to or challenges in meeting those requirements1 including barriers or challenges relating to funding1 design1 development1 procurement1 or installation of necessary systems or resources2 7iii7 the detailed plan and timeline of the ,state agency for achieving full compliance with those requirements1 including any milestones 7as defined by the ,secretary72 and 7iv7 any other criteria determined appropriate by the ,secretary4 7,d7 ,duration of exemption 7i7 ,in general ,an exemption granted under subparagraph 7,b7 shall expire not later than ,december #ca1 #bjbh1 and may not be renewed beyond that date4 7ii7 ,early termination ,the ,secretary may terminate an exemption granted under subparagraph 7,b7 prior to the expiration date of that exemption if the ,secretary determines that the ,state agency-- 7,i7 has failed to comply with the reporting requirements described in subparagraph 7,e72 or 7,,ii7 based on the information provided pursuant to subparagraph 7,e71 failed to make continued good faith efforts toward compliance with the requirements of this subsection4 7,e7 ,reporting requirements ,a ,state agency granted an exemption under subparagraph 7,b7 shall submit to the ,secretary-- 7i7 quarterly progress reports on the status of the ,state agency in achieving the milestones toward full compliance described in subparagraph 7,c77iii72 and 7ii7 information on specific risks or newly identified barriers or challenges to full compliance1 including the plan of the ,state agency to mitigate those risks1 barriers1 or challenges4 4 #ajajc4 ,availability of standard utility allowances based on receipt of energy assistance 7a7 ,standard utility allowance ,section #e7;e77#f77;,c77iv77,i7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77;,c77iv77,i77 is amended by inserting with an elderly or disabled member after households4 7b7 ,third-party energy assistance payments ,section #e7k77#d7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7k77#d77 is amended-- 7#a7 in subparagraph 7,a71 by inserting without an elderly or disabled member before shall be2 and 7#b7 in subparagraph 7,b71 by inserting with an elderly or disabled member before under a ,state law4 #ajajd4 ,restrictions on internet expenses ,section #e7;e77#f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77 is amended by adding at the end the following3 7,e7 ,restrictions on internet expenses ,any service fee associated with internet connection shall not be used in computing the excess shelter expense deduction under this paragraph4 4 #ajaje4 ,matching funds requirements 7a7 ,in general ,section #d7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjac7;a77 is amended-- 7#a7 by striking 7a7 ,subject to and inserting the following3 7a7 ,program 7#a7 ,establishment ,subject to 2 and 7#b7 by adding at the end the following3 7#b7 ,state quality control incentive 7,a7 ,definition of payment error rate ,in this paragraph1 the term payment error rate has the meaning given the term in section #af7;c77#b74 7,b7 ,state cost share 7i7 ,in general ,subject to clause 7iii71 beginning in fiscal year #bjbh1 if the payment error rate of a ,state as determined under clause 7ii7 is-- 7,i7 less than #f percent1 the ,federal share of the cost of the allotment described in paragraph 7#a7 for that ,state in a fiscal year shall be #ajj percent1 and the ,state share shall be #j percent2 7,,ii7 equal to or greater than #f percent but less than #h percent1 the ,federal share of the cost of the allotment described in paragraph 7#a7 for that ,state in a fiscal year shall be #ie percent1 and the ,state share shall be #e percent2 7,,iii7 equal to or greater than #h percent but less than #aj percent1 the ,federal share of the cost of the allotment described in paragraph 7#a7 for that ,state in a fiscal year shall be #ij percent1 and the ,state share shall be #aj percent2 and 7,,iv7 equal to or greater than #aj percent1 the ,federal share of the cost of the allotment described in paragraph 7#a7 for that ,state in a fiscal year shall be #he percent1 and the ,state share shall be #ae percent4 7ii7 ,elections 7,i7 ,fiscal year #bjbh ,for fiscal year #bjbh1 to calculate the applicable ,state share under clause 7i71 a ,state may elect to use the payment error rate of the ,state from fiscal year #bjbe or #bjbf4 7,,ii7 ,fiscal year #bjbi and thereafter ,for fiscal year #bjbi and each fiscal year thereafter1 to calculate the applicable ,state share under clause 7i71 the ,secretary shall use the payment error rate of the ,state for the third fiscal year preceding the fiscal year for which the ,state share is being calculated4 7iii7 ,delayed implementation 7,i7 ,fiscal year #bjbe ,if1 for fiscal year #bjbe1 the payment error rate of a ,state multiplied by #a4e is equal to or above #bj percent1 the implementation date under clause 7i7 for that ,state shall be fiscal year #bjbi4 7,,ii7 ,fiscal year #bjbf ,if1 for fiscal year #bjbf1 the payment error rate of a ,state multiplied by #a4e is equal to or above #bj percent1 the implementation date under clause 7i7 for that ,state shall be fiscal year #bjcj4 7#c7 ,maximum federal payment ,the ,secretary may not pay towards the cost of an allotment described in paragraph 7#a7 an amount that is greater than the applicable ,federal share under paragraph 7#b74 4 7b7 ,limitation on authority ,section #ac7;a77#a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbb7;a77#a77 is amended in the first sentence by inserting or the payment or disposition of a ,state share under section #d7;a77#b7 after #af7;c77#a77;,d77i77,,ii74 #ajajf4 ,administrative cost sharing ,section #af7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;a77 is amended in the matter preceding paragraph 7#a7 by striking agency an amount equal to #ej per centum and inserting agency1 through fiscal year #bjbf1 #ej percent1 and for fiscal year #bjbg and each fiscal year thereafter1 #be percent14 #ajajg4 ,national education and obesity prevention grant program ,section #bh7;d77#a77;,f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjcf;a7d77#a77;,f77 is amended by striking for fiscal year #bjaf and each subsequent fiscal year and inserting for each of fiscal years #bjaf through #bjbe4 #ajajh4 ,alien ,,snap eligibility ,section #f7;f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7;f77 is amended to read as follows3 7f7 ,no individual who is a member of a household otherwise eligible to participate in the supplemental nutrition assistance program under this section shall be eligible to participate in the supplemental nutrition assistance program as a member of that or any other household unless he or she is-- 7#a7 a resident of the ,united ,states2 and 7#b7 either-- 7,a7 a citizen or national of the ,united ,states2 7,b7 an alien lawfully admitted for permanent residence as an immigrant as defined by sections #aja7;a77#ae7 and #aja7;a77#bj7 of the ,immigration and ,nationality ,act1 excluding1 among others1 alien visitors1 tourists1 diplomats1 and students who enter the ,united ,states temporarily with no intention of abandoning their residence in a foreign country2 7,c7 an alien who has been granted the status of ,cuban and ,haitian entrant1 as defined in section #eja7;e7 of the ,refugee ,education ,assistance ,act of #aihj 7,public ,law #if-dbb72 or 7,d7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif4 ,the income 7less1 at ,state option1 a pro rata share7 and financial resources of the individual rendered ineligible to participate in the supplemental nutrition assistance program under this subsection shall be considered in determining the eligibility and the value of the allotment of the household of which such individual is a member4 4 ,b ,forestry #ajbja4 ,rescission of amounts for forestry ,the unobligated balances of amounts appropriated by the following provisions of ,public ,law #aag-afi are rescinded3 7#a7 ,paragraphs 7#c7 and 7#d7 of section #bcjja7;a7 7#acf ,stat4 #bjbc74 7#b7 ,paragraphs 7#a7 through 7#d7 of section #bcjjb7;a7 7#acf ,stat4 #bjbe74 7#c7 ,section #bcjjc7;a77#b7 7#acf ,stat4 #bjbf74 7#d7 ,section #bcjje 7#acf ,stat4 #bjbg74 ,c ,commodities #ajcja4 ,effective reference price2 reference price 7a7 ,effective reference price ,section #aaaa7h77;,b77ii7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijaa7h77;,b77ii77 is amended by striking #he and inserting beginning with the crop year #bjbe1 #hh4 7b7 ,reference price ,section #aaaa of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijaa7 is amended by striking paragraph 7#ai7 and inserting the following3 7#ai7 ,reference price 7,a7 ,in general ,effective beginning with the #bjbe crop year1 subject to subparagraphs 7,b7 and 7,c71 the term reference price1 with respect to a covered commodity for a crop year1 means the following3 7i7 ,for wheat1 #f4ce per bushel4 7ii7 ,for corn1 #d4aj per bushel4 7iii7 ,for grain sorghum1 #d4dj per bushel4 7iv7 ,for barley1 #e4de per bushel4 7v7 ,for oats1 #b4fe per bushel4 7vi7 ,for long grain rice1 #af4ij per hundredweight4 7vii7 ,for medium grain rice1 #af4ij per hundredweight4 7viii7 ,for soybeans1 #aj4jj per bushel4 7ix7 ,for other oilseeds1 #bc4ge per hundredweight4 7x7 ,for peanuts1 #fcj4jj per ton4 7xi7 ,for dry peas1 #ac4aj per hundredweight4 7xii7 ,for lentils1 #bc4ge per hundredweight4 7xiii7 ,for small chickpeas1 #bb4fe per hundredweight4 7xiv7 ,for large chickpeas1 #be4fe per hundredweight4 7xv7 ,for seed cotton1 #j4db per pound4 7,b7 ,effectiveness ,effective beginning with the #bjca crop year1 the reference prices defined in subparagraph 7,a7 with respect to a covered commodity shall equal the reference price in the previous crop year multiplied by #a4jje4 7,c7 ,limitation ,in no case shall a reference price for a covered commodity exceed #aac percent of the reference price for such covered commodity listed in subparagraph 7,a74 4 #ajcjb4 ,base acres ,section #aaab of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijab7 is amended-- 7#a7 in subsection 7d77#c77;,a71 by striking #bjbc and inserting #bjca2 and 7#b7 by adding at the end the following3 7e7 ,additional base acres 7#a7 ,in general ,as soon as practicable after the date of enactment of this subsection1 and notwithstanding subsection 7a71 the ,secretary shall provide notice to owners of eligible farms pursuant to paragraph 7#c7 and allocate to those eligible farms a total of not more than an additional #cj1jjj1jjj base acres in the manner provided in this subsection4 ,an owner of a farm that is eligible to receive an allocation of base acres may elect to not receive that allocation by notifying the ,secretary not later than #ij days after receipt of the notice provided by the ,secretary under this paragraph4 7#b7 ,content of notice ,the notice under paragraph 7#a7 shall include the following3 7,a7 ,information that the allocation is occurring4 7,b7 ,information regarding the eligibility of the farm for an allocation of base acres under paragraph 7#c74 7,c7 ,information regarding how an owner may appeal a determination of ineligibility for an allocation of base acres under paragraph 7#c7 through an appeals process established by the ,secretary4 7#c7 ,eligibility 7,a7 ,in general ,subject to subparagraph 7,d71 effective beginning with the #bjbf crop year1 a farm is eligible to receive an allocation of base acres if1 with respect to the farm1 the amount described in subparagraph 7,b7 exceeds the amount described in subparagraph 7,c74 7,b7 #e-year average sum ,the amount described in this subparagraph1 with respect to a farm1 is the sum of-- 7i7 the #e-year average of-- 7,i7 the acreage planted on the farm to all covered commodities for harvest1 grazing1 haying1 silage or other similar purposes for the #bjai through #bjbc crop years2 and 7,,ii7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to covered commodities because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary2 plus 7ii7 the lesser of-- 7,i7 #ae percent of the total acres on the farm2 and 7,,ii7 the #e-year average of-- 7aa7 the acreage planted on the farm to eligible noncovered commodities for harvest1 grazing1 haying1 silage1 or other similar purposes for the #bjai through #bjbc crop years2 and 7bb7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to eligible noncovered commodities because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary4 7,c7 ,total number of base acres for covered commodities ,the amount described in this subparagraph1 with respect to a farm1 is the total number of base acres for covered commodities on the farm 7excluding unassigned crop base71 as in effect on ,september #cj1 #bjbd4 7,d7 ,effect of no recent plantings of covered commodities ,in the case of a farm for which the amount determined under clause 7i7 of subparagraph 7,b7 is equal to zero1 that farm shall be ineligible to receive an allocation of base acres under this subsection4 7,e7 ,acreage planted on the farm to eligible noncovered commodities defined ,in this paragraph1 the term acreage planted on the farm to eligible noncovered commodities means acreage planted on a farm to commodities other than covered commodities1 trees1 bushes1 vines1 grass1 or pasture 7including cropland that was idle or fallow71 as determined by the ,secretary4 7#d7 ,number of base acres ,subject to paragraphs 7#c7 and 7#h71 the number of base acres allocated to an eligible farm shall-- 7,a7 be equal to the difference obtained by subtracting the amount determined under subparagraph 7,c7 of paragraph 7#c7 from the amount determined under subparagraph 7,b7 of that paragraph2 and 7,b7 include unassigned crop base4 7#e7 ,allocation of acres 7,a7 ,allocation ,the ,secretary shall allocate the number of base acres under paragraph 7#d7 among those covered commodities planted on the farm at any time during the #bjai through #bjbc crop years4 7,b7 ,allocation formula ,the allocation of additional base acres for covered commodities shall be in proportion to the ratio of-- 7i7 the #e-year average of-- 7,i7 the acreage planted on the farm to each covered commodity for harvest1 grazing1 haying1 silage1 or other similar purposes for the #bjai through #bjbc crop years2 and 7,,ii7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to that covered commodity because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary2 to 7ii7 the #e-year average determined under paragraph 7#c77;,b77i74 7,c7 ,inclusion of all #e years in average ,for the purpose of determining a #e-year acreage average under subparagraph 7,b7 for a farm1 the ,secretary shall not exclude any crop year in which a covered commodity was not planted4 7,d7 ,treatment of multiple planting or prevented planting ,for the purpose of determining under subparagraph 7,b7 the acreage on a farm that producers planted or were prevented from planting during the #bjai through #bjbc crop years to covered commodities1 if the acreage that was planted or prevented from being planted was devoted to another covered commodity in the same crop year 7other than a covered commodity produced under an established practice of double cropping71 the owner may elect the covered commodity to be used for that crop year in determining the #e-year average1 but may not include both the initial covered commodity and the subsequent covered commodity4 7,e7 ,limitation ,the allocation of additional base acres among covered commodities on a farm under this paragraph may not result in a total number of base acres for the farm in excess of the total number of acres on the farm4 7#f7 ,reduction by the ,secretary ,in carrying out this subsection1 if the total number of eligible acres allocated to base acres across all farms in the ,united ,states under this subsection would exceed #cj1jjj1jjj acres1 the ,secretary shall apply an across-the-board1 pro-rata reduction to the number of eligible acres to ensure the number of allocated base acres under this subsection is equal to #cj1jjj1jjj acres4 7#g7 ,payment yield ,beginning with crop year #bjbf1 for the purpose of making price loss coverage payments under section #aaaf1 the ,secretary shall establish payment yields to base acres allocated under this subsection equal to-- 7,a7 the payment yield established on the farm for the applicable covered commodity2 and 7,b7 if no such payment yield for the applicable covered commodity exists1 a payment yield-- 7i7 equal to the average payment yield for the covered commodity for the county in which the farm is situated2 or 7ii7 determined pursuant to section #aaac7;c74 7#h7 ,treatment of new owners ,in the case of a farm for which the owner on the date of enactment of this subsection was not the owner for the #bjai through #bjbc crop years1 the ,secretary shall use the planting history of the prior owner or owners of that farm for purposes of determining-- 7,a7 eligibility under paragraph 7#c72 7,b7 eligible acres under paragraph 7#d72 and 7,c7 the allocation of acres under paragraph 7#e74 4 #ajcjc4 ,producer election 7a7 ,in general ,section #aaae of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijae7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by striking #bjbc and inserting #bjca2 7#b7 in subsection 7c7-- 7,a7 in the matter preceding paragraph 7#a7-- 7i7 by striking crop year or and inserting crop year12 and 7ii7 by inserting or the #bjbf crop year1 after #bjai crop year12 7,b7 in paragraph 7#a7-- 7i7 by striking crop year or and inserting crop year12 and 7ii7 by inserting or the #bjbf crop year1 after #bjai crop year12 and 7,c7 in paragraph 7#b7-- 7i7 in subparagraph 7,a71 by striking and at the end2 7ii7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7,c7 the same coverage for each covered commodity on the farm for the #bjbg through #bjca crop years as was applicable for the #bjbe crop year4 2 and 7#c7 by adding at the end the following3 7i7 ,higher of price loss coverage payments and agriculture risk coverage payments ,for the #bjbe crop year1 the ,secretary shall1 on a covered commodity-by-covered commodity basis1 make the higher of price loss coverage payments under section #aaaf and agriculture risk coverage county coverage payments under section #aaag to the producers on a farm for the payment acres for each covered commodity on the farm4 4 7b7 ,federal crop insurance supplemental coverage option ,section #ejh7;c77#d77;,c77iv7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;c77#d77;,c77iv77 is amended by striking ,crops for which the producer has elected under section #aaaf of the ,agricultural ,act of #bjad to receive agriculture risk coverage and acres and inserting ,acres 4 #ajcjd4 ,price loss coverage ,section #aaaf of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijaf7 is amended-- 7#a7 in subsection 7a77#b71 in the matter preceding subparagraph 7,a71 by striking #bjbc and inserting #bjca2 7#b7 in subsection 7c77#a77;,b7-- 7,a7 in the subparagraph heading1 by striking #bjbc and inserting #bjca2 and 7,b7 in the matter preceding clause 7i71 by striking #bjbc and inserting #bjca2 7#c7 in subsection 7d71 in the matter preceding paragraph 7#a71 by striking #bjbe and inserting #bjca2 and 7#d7 in subsection 7g7-- 7,a7 by striking subparagraph 7,f7 of section #aaaa7ai7 and inserting paragraph 7#ai77;,a77vi7 of section #aaaa2 and 7,b7 by striking #bjab through #bjaf each place it appears and inserting #bjag through #bjba4 #ajcje4 ,agriculture risk coverage ,section #aaag of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijag7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by striking #bjbc and inserting #bjca2 7#b7 in subsection 7c7-- 7,a7 in paragraph 7#a71 by inserting for each of the #bjad through #bjbd crop years and #ij percent of the benchmark revenue for each of the #bjbe through #bjca crop years before the period at the end2 7,b7 by striking #bjbc each place it appears and inserting #bjca2 and 7,c7 in paragraph 7#d77;,b71 in the subparagraph heading1 by striking #bjbc and inserting #bjca2 7#c7 in subsection 7d77#a71 by striking subparagraph 7,b7 and inserting the following3 7,b7 7i7 for each of the #bjad through #bjbd crop years1 #aj percent of the benchmark revenue for the crop year applicable under subsection 7c72 and 7ii7 for each of the #bjbe through #bjca crop years1 #ab percent of the benchmark revenue for the crop year applicable under subsection 7c74 2 and 7#d7 in subsections 7e71 7g77#e71 and 7i77#e71 by striking #bjbc each place it appears and inserting #bjca4 #ajcjf4 ,equitable treatment of certain entities 7a7 ,in general ,section #ajja of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by redesignating paragraph 7#e7 as paragraph 7#f72 and 7,b7 by inserting after paragraph 7#d7 the following3 7#e7 ,qualified pass-through entity ,the term qualified pass-through entity means-- 7,a7 a partnership 7within the meaning of subchapter ,k of chapter #a of the ,internal ,revenue ,code of #aihf72 7,b7 an ,s corporation 7as defined in section #acfa of that ,code72 7,c7 a limited liability company that does not affirmatively elect to be treated as a corporation2 and 7,d7 a joint venture or general partnership4 2 7#b7 in subsections 7b7 and 7c71 by striking except a joint venture or general partnership each place it appears and inserting except a qualified pass-through entity2 and 7#c7 in subsection 7d71 by striking subtitle ,b of title ,i of the ,agricultural ,act of #bjad or4 7b7 ,attribution of payments ,section #ajja7;e77#c77;,b77ii7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7;e77#c77;,b77ii77 is amended-- 7#a7 in the clause heading1 by striking joint ventures and general partnerships and inserting qualified pass-through entities2 7#b7 by striking a joint venture or a general partnership and inserting a qualified pass-through entity2 7#c7 by striking joint ventures and general partnerships and inserting qualified pass-through entities2 and 7#d7 by striking the joint venture or general partnership and inserting the qualified pass-through entity4 7c7 ,persons actively engaged in farming ,section #ajja;,a7b77#b7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-a7;b77#b77 is amended-- 7#a7 subparagraphs 7,a7 and 7,b71 by striking a general partnership1 a participant in a joint venture each place it appears and inserting a qualified pass-through entity2 and 7#b7 in subparagraph 7,c71 by striking a general partnership1 joint venture1 or similar entity and inserting a qualified pass-through entity or a similar entity4 7d7 ,joint and several liability ,section #ajja;,b7d7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-b7;d77 is amended by striking partnerships and joint ventures and inserting qualified pass-through entities4 7e7 ,exclusion from ,,agi calculation ,section #ajja;,d7d7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-c;a7d77 is amended by striking 1 general partnership1 or joint venture each place it appears4 #ajcjg4 ,payment limitations ,section #ajja of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7 is amended-- 7#a7 in subsection 7b7-- 7,a7 by striking ,the and inserting ,subject to subsection 7i71 the2 and 7,b7 by striking #abe1jjj and inserting #aee1jjj2 7#b7 in subsection 7c7-- 7,a7 by striking ,the and inserting ,subject to subsection 7i71 the2 and 7,b7 by striking #abe1jjj and inserting #aee1jjj2 and 7#c7 by adding at the end the following3 7i7 ,adjustment ,for the #bjbe crop year and each crop year thereafter1 the ,secretary shall annually adjust the amounts described in subsections 7b7 and 7c7 for inflation based on the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 4 #ajcjh4 ,adjusted gross income limitation ,section #ajja;,d7b7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-c;a7b77 is amended-- 7#a7 in paragraph 7#a71 by striking paragraph 7#c7 and inserting paragraphs 7#c7 and 7#d72 and 7#b7 by adding at the end the following3 7#d7 ,exception for certain operations 7,a7 ,definitions ,in this paragraph3 7i7 ,excepted payment or benefit ,the term excepted payment or benefit means-- 7,i7 a payment or benefit under subtitle ,e of title ,i of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha et seq472 7,,ii7 a payment or benefit under section #aif of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gccc72 and 7,,iii7 a payment or benefit described in paragraph 7#b77;,c7 received on or after ,october #a1 #bjbd4 7ii7 ,farming1 ranching1 or silviculture activities ,the term farming1 ranching1 or silviculture activities includes agri-tourism1 direct-to-consumer marketing of agricultural products1 the sale of agricultural equipment owned by the person or legal entity1 and other agriculture-related activities1 as determined by the ,secretary4 7,b7 ,exception ,in the case of an excepted payment or benefit1 the limitation established by paragraph 7#a7 shall not apply to a person or legal entity during a crop1 fiscal1 or program year1 as appropriate1 if greater than or equal to #ge percent of the average gross income of the person or legal entity derives from farming1 ranching1 or silviculture activities4 4 #ajcji4 ,marketing loans 7a7 ,availability of nonrecourse marketing assistance loans for loan commodities ,section #abja7;b77#a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijca7;b77#a77 is amended by striking #bjbc and inserting #bjca4 7b7 ,loan rates for nonrecourse marketing assistance loans ,section #abjb of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcb7 is amended-- 7#a7 in subsection 7b7-- 7,a7 in the subsection heading1 by striking #bjbc and inserting #bjbe2 and 7,b7 in the matter preceding paragraph 7#a71 by striking #bjbc and inserting #bjbe2 7#b7 by redesignating subsections 7c7 and 7d7 as subsections 7d7 and 7e71 respectively2 7#c7 by inserting after subsection 7b7 the following3 7c7 #bjbf through #bjca crop years ,for purposes of each of the #bjbf through #bjca crop years1 the loan rate for a marketing assistance loan under section #abja for a loan commodity shall be equal to the following3 7#a7 ,in the case of wheat1 #c4gb per bushel4 7#b7 ,in the case of corn1 #b4db per bushel4 7#c7 ,in the case of grain sorghum1 #b4db per bushel4 7#d7 ,in the case of barley1 #b4ge per bushel4 7#e7 ,in the case of oats1 #b4bj per bushel4 7#f7 ,in the case of upland cotton1 #j4ee per pound4 7#g7 ,in the case of extra long staple cotton1 #a4jj per pound4 7#h7 ,in the case of long grain rice1 #g4gj per hundredweight4 7#i7 ,in the case of medium grain rice1 #g4gj per hundredweight4 7#aj7 ,in the case of soybeans1 #f4hb per bushel4 7#aa7 ,in the case of other oilseeds1 #aa4aj per hundredweight for each of the following kinds of oilseeds3 7,a7 ,sunflower seed4 7,b7 ,rapeseed4 7,c7 ,canola4 7,d7 ,safflower4 7,e7 ,flaxseed4 7,f7 ,mustard seed4 7,g7 ,crambe4 7,h7 ,sesame seed4 7,i7 ,other oilseeds designated by the ,secretary4 7#ab7 ,in the case of dry peas1 #f4hg per hundredweight4 7#ac7 ,in the case of lentils1 #ad4cj per hundredweight4 7#ad7 ,in the case of small chickpeas1 #aa4jj per hundredweight4 7#ae7 ,in the case of large chickpeas1 #ae4dj per hundredweight4 7#af7 ,in the case of graded wool1 #a4fj per pound4 7#ag7 ,in the case of nongraded wool1 #j4ee per pound4 7#ah7 ,in the case of mohair1 #e4jj per pound4 7#ai7 ,in the case of honey1 #a4ej per pound4 7#bj7 ,in the case of peanuts1 #cij per ton4 2 7#d7 in subsection 7d7 7as so redesignated71 by striking 7a77#aa7 and 7b77#aa7 and inserting 7a77#aa71 7b77#aa71 and 7c77#aa72 and 7#e7 in subsection 7e7 7as so redesignated71 in paragraph 7#a71 by striking #j4be and inserting #j4cj4 7c7 ,payment of cotton storage costs ,section #abjd7;g7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcd7;g77 is amended-- 7#a7 by striking ,effective and inserting the following3 7#a7 ,crop years #bjad through #bjbe ,effective 2 7#b7 in paragraph 7#a7 7as so designated71 by striking #bjbc and inserting #bjbe2 and 7#c7 by adding at the end the following3 7#b7 ,payment of cotton storage costs ,effective for each of the #bjbf through #bjca crop years1 the ,secretary shall make cotton storage payments for upland cotton and extra long staple cotton available in the same manner as the ,secretary provided storage payments for the #bjjf crop of upland cotton1 except that the payment rate shall be equal to the lesser of-- 7,a7 the submitted storage charge for the current marketing year2 and 7,b7 in the case of storage in-- 7i7 ,california or ,arizona1 a payment rate of #d4ij2 and 7ii7 any other ,state1 a payment rate of #c4jj4 4 7d7 ,loan deficiency payments 7#a7 ,continuation ,section #abje7;a77#b77;,b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijce7;a77#b77;,b77 is amended by striking #bjbc and inserting #bjca4 7#b7 ,payments in lieu of ,l,d,ps ,section #abjf of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcf7 is amended1 in subsections 7a7 and 7d71 by striking #bjbc each place it appears and inserting #bjca4 7e7 ,special competitive provisions for extra long staple cotton ,section #abjh7;a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijch7;a77 is amended1 in the matter preceding paragraph 7#a71 by striking #bjbf and inserting #bjcb4 7f7 ,availability of recourse loans ,section #abji of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijci7 is amended1 in subsections 7a77#b71 7b71 and 7c71 by striking #bjbc each place it appears and inserting #bjca4 #ajcaj4 ,repayment of marketing loans ,section #abjd of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcd7 is amended-- 7#a7 in subsection 7b7-- 7,a7 by redesignating paragraph 7#a7 as subparagraph 7,a7 and indenting appropriately2 7,b7 in the matter preceding subparagraph 7,a7 7as so redesignated71 by striking ,the ,secretary and inserting the following3 7#a7 ,in general ,the ,secretary 2 and 7,c7 by striking paragraph 7#b7 and inserting the following3 7,b7 7i7 in the case of long grain rice and medium grain rice1 the prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section2 or 7ii7 in the case of upland cotton1 the prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section4 7#b7 ,refund for upland cotton ,in the case of a repayment for a marketing assistance loan for upland cotton at a rate described in paragraph 7#a77;,b77ii71 the ,secretary shall provide to the producer a refund 7if any7 in an amount equal to the difference between the lowest prevailing world market price1 as determined and adjusted by the ,secretary in accordance with this section1 during the #cj-;day period following the date on which the producer repays the marketing assistance loan and the repayment rate4 2 7#b7 in subsection 7c7-- 7,a7 by striking the period at the end and inserting 2 and2 7,b7 by striking at the loan rate and inserting the following3 at a rate that is the lesser of-- 7#a7 the loan rate 2 and 7,c7 by adding at the end the following3 7#b7 the prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section4 2 7#c7 in subsection 7d7-- 7,a7 in paragraph 7#a71 by striking and medium grain rice and inserting medium grain rice1 and extra long staple cotton2 7,b7 by redesignating paragraphs 7#a7 and 7#b7 as subparagraphs 7,a7 and 7,b71 respectively1 and indenting appropriately2 7,c7 in the matter preceding subparagraph 7,a7 7as so redesignated71 by striking ,for purposes and inserting the following3 7#a7 ,in general ,for purposes 2 and 7,d7 by adding at the end the following3 7#b7 ,upland cotton ,in the case of upland cotton1 for any period when price quotations for ,middling 7,m7 #ac_/cb-;inch cotton are available1 the formula under paragraph 7#a77;,a7 shall be based on the average of the #c lowest-priced growths that are quoted4 2 and 7#d7 in subsection 7e7-- 7,a7 in the subsection heading1 by inserting extra long staple cotton1 after ,upland cotton12 7,b7 in paragraph 7#b7-- 7i7 in the paragraph heading1 by inserting ,upland before ,cotton2 and 7ii7 in subparagraph 7,b71 in the matter preceding clause 7i71 by striking #bjbd and inserting #bjcb2 7,c7 by redesignating paragraph 7#c7 as paragraph 7#d72 and 7,d7 by inserting after paragraph 7#b7 the following3 7#c7 ,extra long staple cotton ,the prevailing world market price for extra long staple cotton determined under subsection 7d7-- 7,a7 shall be adjusted to ,united ,states quality and location1 with the adjustment to include the average costs to market the commodity1 including average transportation costs1 as determined by the ,secretary2 and 7,b7 may be further adjusted1 during the period beginning on the date of enactment of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress7 and ending on ,july #ca1 #bjcb1 if the ,secretary determines the adjustment is necessary-- 7i7 to minimize potential loan forfeitures2 7ii7 to minimize the accumulation of stocks of extra long staple cotton by the ,federal ,government2 7iii7 to ensure that extra long staple cotton produced in the ,united ,states can be marketed freely and competitively2 and 7iv7 to ensure an appropriate transition between current-crop and forward-crop price quotations1 except that the ,secretary may use forward-crop price quotations prior to ,july #ca of a marketing year only if-- 7,i7 there are insufficient current-crop price quotations2 and 7,,ii7 the forward-crop price quotation is the lowest such quotation available4 4 #ajcaa4 ,economic adjustment assistance for textile mills ,section #abjg7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcg7;c77 is amended by striking paragraph 7#b7 and inserting the following3 7#b7 ,value of assistance ,the value of the assistance provided under paragraph 7#a7 shall be-- 7,a7 for the period beginning on ,august #a1 #bjac1 and ending on ,july #ca1 #bjbe1 #c cents per pound2 and 7,b7 beginning on ,august #a1 #bjbe1 #e cents per pound4 4 #ajcab4 ,sugar program updates 7a7 ,loan rate modifications ,section #aef of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbgb7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#d71 by striking and at the end2 7,b7 in paragraph 7#e71 by striking #bjbc crop years4 and inserting #bjbd crop years2 and2 and 7,c7 by adding at the end the following3 7#f7 #bd4jj cents per pound for raw cane sugar for each of the #bjbe through #bjca crop years4 2 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#a71 by striking and at the end2 7,b7 in paragraph 7#b71 by striking #bjbc crop years4 and inserting #bjbd crop years2 and2 and 7,c7 by adding at the end the following3 7#c7 a rate that is equal to #acf4ee percent of the loan rate per pound of raw cane sugar under subsection 7a77#f7 for each of the #bjbe through #bjca crop years4 2 and 7#c7 in subsection 7i71 by striking #bjbc and inserting #bjca4 7b7 ,adjustments to ,commodity ,credit ,corporation storage rates ,section #afg of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbhg7 is amended-- 7#a7 by striking subsection 7a7 and inserting the following3 7a7 ,in general ,for the #bjbe crop year and each subsequent crop year1 the ,commodity ,credit ,corporation shall establish rates for the storage of forfeited sugar in an amount that is not less than-- 7#a7 in the case of refined sugar1 #cd cents per hundredweight per month2 and 7#b7 in the case of raw cane sugar1 #bg cents per hundredweight per month4 2 and 7#b7 in subsection 7b7-- 7,a7 in the subsection heading1 by striking ,subsequent and inserting ,prior2 and 7,b7 by striking and subsequent and inserting through #bjbd4 7c7 ,modernizing beet sugar allotments 7#a7 ,sugar estimates ,section #cei;b7a77#a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;bb7a77#a77 is amended by striking #bjbc and inserting #bjca4 7#b7 ,allocation to processors ,section #cei;c7g77#b7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;cc7g77#b77 is amended-- 7,a7 by striking ,in the case and inserting the following3 7,a7 ,in general ,except as provided in subparagraph 7,b71 in the case 2 and 7,b7 by adding at the end the following3 7,b7 ,exception ,if the ,secretary makes an upward adjustment under paragraph 7#a77;,a71 in adjusting allocations among beet sugar processors1 the ,secretary shall give priority to beet sugar processors with available sugar4 4 7#c7 ,timing of reassignment ,section #cei;e7b77#b7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;ee7b77#b77 is amended-- 7,a7 by redesignating subparagraphs 7,a7 through 7,c7 as clauses 7i7 through 7iii71 respectively1 and indenting appropriately2 7,b7 in the matter preceding clause 7i7 7as so redesignated71 by striking ,if the ,secretary and inserting the following3 7,a7 ,in general ,if the ,secretary 2 and 7,c7 by adding at the end the following3 7,b7 ,timing ,in carrying out subparagraph 7,a71 the ,secretary shall-- 7i7 make an initial determination based on the ,world ,agricultural ,supply and ,demand ,estimates approved by the ,world ,agricultural ,outlook ,board for ,january that shall be applicable to the crop year for which allotments are required2 and 7ii7 provide for an initial reassignment under subparagraph 7,a77i7 not later than #cj days after the date on which the ,world ,agricultural ,supply and ,demand ,estimates described in clause 7i7 is released4 4 7d7 ,reallocations of tariff-rate quota shortfall ,section #ceik of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceikk7 is amended by adding at the end the following3 7c7 ,reallocation 7#a7 ,initial reallocation ,subject to paragraph 7#c71 following the establishment of the tariff-rate quotas under subsection 7a7 for a quota year1 the ,secretary shall-- 7,a7 determine which countries do not intend to fulfill their allocation for the quota year2 and 7,b7 reallocate any forecasted shortfall in the fulfillment of the tariff-rate quotas as soon as practicable4 7#b7 ,subsequent reallocation ,subject to paragraph 7#c71 not later than ,march #a of a quota year1 the ,secretary shall reallocate any additional forecasted shortfall in the fulfillment of the tariff-rate quotas for raw cane sugar established under subsection 7a77#a7 for that quota year4 7#c7 ,cessation of effectiveness ,paragraphs 7#a7 and 7#b7 shall cease to be in effect if-- 7,a7 the ,agreement ,suspending the ,countervailing ,duty ,investigation on ,sugar from ,mexico1 signed ,december #ai1 #bjad1 is terminated2 and 7,b7 no countervailing duty order under subtitle ,a of title ,,vii of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #afga et seq47 is in effect with respect to sugar from ,mexico4 7d7 ,refined sugar 7#a7 ,definition of domestic sugar industry ,in this subsection1 the term domestic sugar industry means domestic-- 7,a7 sugar beet producers and processors2 7,b7 producers and processors of sugar cane2 and 7,c7 refiners of raw cane sugar4 7#b7 ,study required 7,a7 ,in general ,not later than #ahj days after the date of enactment of this subsection1 the ,secretary shall conduct a study on whether the establishment of additional terms and conditions with respect to refined sugar imports is necessary and appropriate4 7,b7 ,elements ,in conducting the study under subparagraph 7,a71 the ,secretary shall examine the following3 7i7 ,the need for-- 7,i7 defining refined sugar as having a minimum polarization of #ii4h degrees or higher2 7,,ii7 establishing a standard for color- or reflectance-based units for refined sugar such as those utilized by the ,international ,commission of ,uniform ,methods of ,sugar ,analysis2 7,,iii7 prescribing specifications for packaging type for refined sugar2 7,,iv7 prescribing specifications for transportation modes for refined sugar2 7,v7 requiring evidence that sugar imported as refined sugar will not undergo further refining in the ,united ,states2 7,,vi7 prescribing appropriate terms and conditions to avoid unlawful sugar imports2 and 7,,vii7 establishing other definitions1 terms and conditions1 or other requirements4 7ii7 ,the potential impact of modifications described in each of subclauses 7,i7 through 7,,vii7 of clause 7i7 on the domestic sugar industry4 7iii7 ,whether1 based on the needs described in clause 7i7 and the impact described in clause 7ii71 the establishment of additional terms and conditions is appropriate4 7,c7 ,consultation ,in conducting the study under subparagraph 7,a71 the ,secretary shall consult with representatives of the domestic sugar industry and users of refined sugar4 7,d7 ,report ,not later than #a year after the date of enactment of this subsection1 the ,secretary shall submit to the ,committee on ,agriculture of the ,house of ,representatives and the ,committee on ,agriculture1 ,nutrition1 and ,forestry of the ,senate a report that describes the findings of the study conducted under subparagraph 7,a74 7#c7 ,establishment of additional terms and conditions permitted 7,a7 ,in general ,based on the findings in the report submitted under paragraph 7#b77;,d71 and after providing notice to the ,committee on ,agriculture of the ,house of ,representatives and the ,committee on ,agriculture1 ,nutrition1 and ,forestry of the ,senate1 the ,secretary may issue regulations in accordance with subparagraph 7,b7 to establish additional terms and conditions with respect to refined sugar imports that are necessary and appropriate4 7,b7 ,promulgation of regulations ,the ,secretary may issue regulations under subparagraph 7,a7 if the regulations-- 7i7 do not have an adverse impact on the domestic sugar industry2 and 7ii7 are consistent with the requirements of this part1 section #aef of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbgb71 and obligations under international trade agreements that have been approved by ,congress4 4 7e7 ,clarification of tariff-rate quota adjustments ,section #ceik7b77#a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceikk7b77#a77 is amended1 in the matter preceding subparagraph 7,a71 by striking if there is an and inserting for the sole purpose of responding directly to an4 7f7 ,period of effectiveness ,section #ceil7a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceill7a77 is amended by striking #bjbc and inserting #bjca4 #ajcac4 ,dairy policy updates 7a7 ,dairy margin coverage production history 7#a7 ,definition ,section #adja7h7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijea7h77 is amended by striking when the participating dairy operation first registers to participate in dairy margin coverage4 7#b7 ,production history of participating dairy operations ,section #adje of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijee7 is amended by striking subsections 7a7 and 7b7 and inserting the following3 7a7 ,production history ,except as provided in subsection 7b71 the production history of a dairy operation for dairy margin coverage is equal to the highest annual milk marketings of the participating dairy operation during any #a of the #bjba1 #bjbb1 or #bjbc calendar years4 7b7 ,election by new dairy operations ,in the case of a participating dairy operation that has been in operation for less than a year1 the participating dairy operation shall elect #a of the following methods for the ,secretary to determine the production history of the participating dairy operation3 7#a7 ,the volume of the actual milk marketings for the months the participating dairy operation has been in operation extrapolated to a yearly amount4 7#b7 ,an estimate of the actual milk marketings of the participating dairy operation based on the herd size of the participating dairy operation relative to the national rolling herd average data published by the ,secretary4 4 7b7 ,dairy margin coverage payments ,section #adjf7;a77#a77;,c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijef7;a77#a77;,c77 is amended by striking #e1jjj1jjj each place it appears and inserting #f1jjj1jjj4 7c7 ,premiums for dairy margins 7#a7 ,tier i ,section #adjg7;b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;b77 is amended-- 7,a7 in the subsection heading1 by striking #e1jjj1jjj and inserting #f1jjj1jjj2 and 7,b7 in paragraph 7#a71 by striking #e1jjj1jjj and inserting #f1jjj1jjj4 7#b7 ,tier ii ,section #adjg7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;c77 is amended-- 7,a7 in the subsection heading1 by striking #e1jjj1jjj and inserting #f1jjj1jjj2 and 7,b7 in paragraph 7#a71 by striking #e1jjj1jjj and inserting #f1jjj1jjj4 7#c7 ,premium discounts ,section #adjg7;g7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;g77 is amended-- 7,a7 in paragraph 7#a7-- 7i7 by striking #bjai through #bjbc and inserting #bjbf through #bjca2 and 7ii7 by striking ,january #bjai and inserting ,january #bjbf2 and 7,b7 in paragraph 7#b71 by striking #bjbc each place it appears and inserting #bjca4 7d7 ,duration ,section #adji of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijei7 is amended by striking #bjbe and inserting #bjca4 #ajcad4 ,implementation ,section #afad7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijig7;c77 is amended by adding at the end the following3 7#e7 ,further funding ,the ,secretary shall make available to carry out subtitle ,c of title ,i of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress7 and the amendments made by that subtitle #ej1jjj1jjj1 to remain available until expended1 of which-- 7,a7 not less than #e1jjj1jjj shall be used to carry out paragraphs 7#c7 and 7#d7 of subsection 7b72 7,b7 #c1jjj1jjj shall be used for activities described in paragraph 7#c77;,a72 7,c7 #c1jjj1jjj shall be used for activities described in paragraph 7#c77;,b72 7,d7 #i1jjj1jjj shall be used-- 7i7 to carry out mandatory surveys of dairy production cost and product yield information to be reported by manufacturers required to report under section #bgc of the ,agricultural ,marketing ,act of #aidf 7#g ,u4,s4,c4 #afcg;b71 for all products processed in the same facility or facilities2 and 7ii7 to publish the results of such surveys biennially2 and 7,e7 #a1jjj1jjj shall be used to conduct the study under subsection 7d7 of section #ceik of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceikk74 4 ,d ,disaster assistance programs #ajdja4 ,supplemental agricultural disaster assistance 7a7 ,livestock indemnity payments ,section #aeja7;b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;b77 is amended-- 7#a7 by striking paragraph 7#b7 and inserting the following3 7#b7 ,payment rates 7,a7 ,losses due to predation ,indemnity payments to an eligible producer on a farm under paragraph 7#a77;,a7 shall be made at a rate of #ajj percent of the market value of the affected livestock on the applicable date1 as determined by the ,secretary4 7,b7 ,losses due to adverse weather or disease ,indemnity payments to an eligible producer on a farm under subparagraph 7,b7 or 7,c7 of paragraph 7#a7 shall be made at a rate of #ge percent of the market value of the affected livestock on the applicable date1 as determined by the ,secretary4 7,c7 ,determination of market value ,in determining the market value described in subparagraphs 7,a7 and 7,b71 the ,secretary may consider the ability of eligible producers to document regional price premiums for affected livestock that exceed the national average market price for those livestock4 7,d7 ,applicable date defined ,in this paragraph1 the term applicable date means1 with respect to livestock1 as applicable-- 7i7 the day before the date of death of the livestock2 or 7ii7 the day before the date of the event that caused the harm to the livestock that resulted in a reduced sale price4 2 and 7#b7 by adding at the end the following3 7#e7 ,additional payment for unborn livestock 7,a7 ,in general ,in the case of unborn livestock death losses incurred on or after ,january #a1 #bjbd1 the ,secretary shall make an additional payment to eligible producers on farms that have incurred such losses in excess of the normal mortality due to a condition specified in paragraph 7#a74 7,b7 ,payment rate ,additional payments under subparagraph 7,a7 shall be made at a rate-- 7i7 determined by the ,secretary2 and 7ii7 less than or equal to #he percent of the payment rate established with respect to the lowest weight class of the livestock1 as determined by the ,secretary1 acting through the ,administrator of the ,farm ,service ,agency4 7,c7 ,payment amount ,the amount of a payment to an eligible producer that has incurred unborn livestock death losses shall be equal to the payment rate determined under subparagraph 7,b7 multiplied1 in the case of livestock described in-- 7i7 subparagraph 7,a71 7,b71 or 7,f7 of subsection 7a77#d71 by #a2 7ii7 subparagraph 7,d7 of such subsection1 by #b2 7iii7 subparagraph 7,e7 of such subsection1 by #ab2 and 7iv7 subparagraph 7,g7 of such subsection1 by the average number of birthed animals 7for one gestation cycle7 for the species of each such livestock1 as determined by the ,secretary4 7,d7 ,unborn livestock death losses defined ,in this paragraph1 the term unborn livestock death losses means losses of any livestock described in subparagraph 7,a71 7,b71 7,d71 7,e71 7,f71 or 7,g7 of subsection 7a77#d7 that was gestating on the date of the death of the livestock4 4 7b7 ,livestock forage disaster program ,section #aeja7;c77#c77;,d77ii77,i7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;c77#c77;,d77ii77,i77 is amended-- 7#a7 by striking #a monthly payment and inserting #b monthly payments2 and 7#b7 by striking county for at least #h consecutive and inserting the following3 county for not less than-- 7aa7 #d consecutive weeks during the normal grazing period for the county1 as determined by the ,secretary1 shall be eligible to receive assistance under this paragraph in an amount equal to #a monthly payment using the monthly payment rate determined under subparagraph 7,b72 or 7bb7 #g of the previous #h consecutive 4 7c7 ,emergency assistance for livestock1 honey bees1 and farm-raised fish 7#a7 ,in general ,section #aeja7;d7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;d77 is amended by adding at the end the following3 7#e7 ,assistance for losses due to bird depredation 7,a7 ,definition of farm-raised fish ,in this paragraph1 the term farm-raised fish means fish propagated and reared in a controlled fresh water environment4 7,b7 ,payments ,eligible producers of farm-raised fish1 including fish grown as food for human consumption1 shall be eligible to receive payments under this subsection to aid in the reduction of losses due to piscivorous birds4 7,c7 ,payment rate 7i7 ,in general ,the payment rate for payments under subparagraph 7,b7 shall be determined by the ,secretary1 taking into account-- 7,i7 costs associated with the deterrence of piscivorous birds2 7,,ii7 the value of lost fish and revenue due to bird depredation2 and 7,,iii7 costs associated with disease loss from bird depredation4 7ii7 ,minimum rate ,the payment rate for payments under subparagraph 7,b7 shall be not less than #fjj per acre of farm-raised fish4 7,d7 ,payment amount ,the amount of a payment under subparagraph 7,b7 shall be the product obtained by multiplying-- 7i7 the applicable payment rate under subparagraph 7,c72 and 7ii7 #he percent of the total number of acres of farm-raised fish farms that the eligible producer has in production for the calendar year4 4 7#b7 ,emergency assistance for honeybees ,in determining honeybee colony losses eligible for assistance under section #aeja7;d7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;d771 the ,secretary shall utilize a normal mortality rate of #ae percent4 7d7 ,tree assistance program ,section #aeja7;e7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;e77 is amended-- 7#a7 in paragraph 7#b77;,b71 by striking #ae percent 7adjusted for normal mortality7 and inserting normal mortality2 and 7#b7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a77i71 by striking #ae percent mortality 7adjusted for normal mortality7 and inserting normal mortality2 and 7,b7 in subparagraph 7,b7-- 7i7 by striking #ej and inserting #fe2 and 7ii7 by striking #ae percent damage or mortality 7adjusted for normal tree damage and mortality7 and inserting normal tree damage or mortality4 ,e ,crop insurance #ajeja4 ,beginning farmer and rancher benefit 7a7 ,definitions 7#a7 ,in general ,section #ejb7;b77#c7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejb7;b77#c77 is amended by striking #e and inserting #aj4 7#b7 ,conforming amendment ,section #ebb7;c77#g7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebb7;c77#g77 is amended by striking subparagraph 7,f74 7b7 ,increase in assistance ,section #ejh7;e7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77 is amended by adding at the end the following3 7#i7 ,additional support 7,a7 ,in general ,in addition to any other provision of this subsection 7except paragraph 7#b77;,a77 regarding payment of a portion of premiums1 a beginning farmer or rancher shall receive additional premium assistance that is the number of percentage points specified in subparagraph 7,b7 greater than the premium assistance that would otherwise be available for the applicable policy1 plan of insurance1 and coverage level selected by the beginning farmer or rancher4 7,b7 ,percentage points adjustments ,the percentage points referred to in subparagraph 7,a7 are the following3 7i7 ,for each of the first and second reinsurance years that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #e percentage points4 7ii7 ,for the third reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #c percentage points4 7iii7 ,for the fourth reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #a percentage point4 4 #ajejb4 ,area-based crop insurance coverage and affordability 7a7 ,coverage level ,section #ejh7;c77#d7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;c77#d77 is amended-- 7#a7 in subparagraph 7,a71 by striking clause 7ii7 and inserting the following3 7ii7 may be purchased at any level not to exceed-- 7,i7 in the case of the individual yield or revenue coverage1 #he percent2 7,,ii7 in the case of individual yield or revenue coverage aggregated across multiple commodities1 #ij percent2 and 7,,iii7 in the case of area yield or revenue coverage 7as determined by the ,corporation71 #ie percent4 2 and 7#b7 in subparagraph 7,c7-- 7,a7 in clause 7ii71 by striking #ad and inserting #aj2 and 7,b7 in clause 7iii77,i71 by striking #hf and inserting #ij4 7b7 ,premium subsidy ,section #ejh7;e77#b77;,h77i7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77;,h77i77 is amended by striking #fe and inserting #hj4 #ajejc4 ,administrative and operating expense adjustments ,section #ejh7k7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7k77 is amended by adding at the end the following3 7#aj7 ,additional expenses 7,a7 ,in general ,beginning with the #bjbf reinsurance year1 and for each reinsurance year thereafter1 in addition to the terms and conditions of the ,standard ,reinsurance ,agreement1 to cover additional expenses for loss adjustment procedures1 the ,corporation shall pay an additional administrative and operating expense subsidy to approved insurance providers for eligible contracts4 7,b7 ,payment amount ,in the case of an eligible contract1 the payment to an approved insurance provider required under subparagraph 7,a7 shall be the amount equal to #f percent of the net book premium4 7,c7 ,definitions ,in this paragraph3 7i7 ,eligible contract ,the term eligible contract-- 7,i7 means a crop insurance contract entered into by an approved insurance provider in an eligible ,state2 and 7,,ii7 does not include a contract for-- 7aa7 catastrophic risk protection under subsection 7b72 7bb7 an area-based plan of insurance or similar plan of insurance1 as determined by the ,corporation2 or 7cc7 a policy under which an approved insurance provider does not incur loss adjustment expenses1 as determined by the ,corporation4 7ii7 ,eligible ,state ,the term eligible ,state means a ,state in which1 with respect to an insurance year1 the loss ratio for eligible contracts is greater than #abj percent of the total net book premium written by all approved insurance providers4 7#aa7 ,specialty crops 7,a7 ,minimum reimbursement ,beginning with the #bjbf reinsurance year1 and for each reinsurance year thereafter1 the rate of reimbursement to approved insurance providers and agents for administrative and operating expenses with respect to crop insurance contracts covering agricultural commodities described in section #aja of the ,specialty ,crops ,competitiveness ,act of #bjjd 7#g ,u4,s4,c4 #afba note2 ,public ,law #ajh-dfe7 shall be equal to or greater than the percentage that is the greater of the following3 7i7 #ag percent of the premium used to define loss ratio4 7ii7 ,the percent of the premium used to define loss ratio that is otherwise applicable for the reinsurance year under the terms of the ,standard ,reinsurance ,agreement in effect for the reinsurance year4 7,b7 ,other contracts ,in carrying out subparagraph 7,a71 the ,corporation shall not reduce1 with respect to any reinsurance year1 the amount or the rate of reimbursement to approved insurance providers and agents under the ,standard ,reinsurance ,agreement described in clause 7ii7 of such subparagraph for administrative and operating expenses with respect to contracts covering agricultural commodities that are not subject to such subparagraph4 7,c7 ,administration ,the requirements of this paragraph and the adjustments made pursuant to this paragraph shall not be considered a renegotiation under paragraph 7#h77;,a74 7#ab7 ,a,o inflation adjustment 7,a7 ,in general ,subject to subparagraph 7,b71 beginning with the #bjbf reinsurance year1 and for each reinsurance year thereafter1 the ,corporation shall increase the total administrative and operating expense reimbursements otherwise required under the ,standard ,reinsurance ,agreement in effect for the reinsurance year in order to account for inflation1 in a manner consistent with the increases provided with respect to the #bjaa through #bjae reinsurance years under the enclosure included in ,risk ,management ,agency ,bulletin numbered ,,mgr-#aj-jjg and dated ,june #cj1 #bjaj4 7,b7 ,special rule for #bjbf reinsurance year ,the increase under subparagraph 7,a7 for the #bjbf reinsurance year shall not exceed the percentage change for the preceding reinsurance year included in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7,c7 ,administration ,an increase under subparagraph 7,a7-- 7i7 shall apply with respect to all contracts covering agricultural commodities that were subject to an increase during the period of the #bjaa through #bjae reinsurance years under the enclosure referred to in that subparagraph2 and 7ii7 shall not be considered a renegotiation under paragraph 7#h77;,a74 4 #ajejd4 ,premium support ,section #ejh7;e77#b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77 is amended-- 7#a7 in subparagraph 7,c77i71 by striking #fd and inserting #fi2 7#b7 in subparagraph 7,d77i71 by striking #ei and inserting #fd2 7#c7 in subparagraph 7,e77i71 by striking #ee and inserting #fj2 7#d7 in subparagraph 7,f77i71 by striking #dh and inserting #ea2 and 7#e7 in subparagraph 7,g77i71 by striking #ch and inserting #da4 #ajeje4 ,program compliance and integrity ,section #eae7l77#b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeae7l77#b77 is amended by striking than and all that follows through the period at the end and inserting the following3 8than-- 7,a7 #d1jjj1jjj for each of fiscal years #bjji through #bjbe2 and 7,b7 #f1jjj1jjj for fiscal year #bjbf and each subsequent fiscal year4 4 #ajejf4 ,reviews1 compliance1 and integrity ,section #eaf7;b77#b77;,c77i7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeaf7;b77#b77;,c77i77 is amended1 in the matter preceding subclause 7,i71 by striking for each fiscal year and inserting for each of fiscal years #bjad through #bjbe and #aj1jjj1jjj for fiscal year #bjbf and each fiscal year thereafter4 #ajejg4 ,poultry insurance pilot program ,section #ebc of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebc7 is amended by adding at the end the following3 7j7 ,poultry insurance pilot program 7#a7 ,in general ,notwithstanding subsection 7a77#b71 the ,corporation shall establish a pilot program under which contract poultry growers1 including growers of broilers and laying hens1 may elect to receive index-based insurance from extreme weather-related risk resulting in increased utility costs 7including costs of natural gas1 propane1 electricity1 water1 and other appropriate costs1 as determined by the ,corporation7 associated with poultry production4 7#b7 ,stakeholder engagement ,the ,corporation shall engage with poultry industry stakeholders in establishing the pilot program under paragraph 7#a74 7#c7 ,location ,the pilot program established under paragraph 7#a7 shall be conducted in a sufficient number of counties to provide a comprehensive evaluation of the feasibility1 effectiveness1 and demand among producers in the top poultry producing ,states1 as determined by the ,corporation4 7#d7 ,approval of policy or plan ,notwithstanding section #ejh7l71 the ,board shall approve a policy or plan of insurance based on the pilot program under paragraph 7#a7-- 7,a7 in accordance with section #ejh7;h72 and 7,b7 not later than #b years after the date of enactment of this subsection4 4 ,f ,additional investments in rural ,america #ajfja4 ,conservation 7a7 ,in general ,section #abda7;a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chda7;a77 is amended-- 7#a7 in paragraph 7#b71 by striking subparagraphs 7,a7 through 7,f7 and inserting the following3 7,a7 #fbe1jjj1jjj for fiscal year #bjbf2 7,b7 #fej1jjj1jjj for fiscal year #bjbg2 7,c7 #fge1jjj1jjj for fiscal year #bjbh2 7,d7 #gjj1jjj1jjj for fiscal year #bjbi2 7,e7 #gjj1jjj1jjj for fiscal year #bjcj2 and 7,f7 #gjj1jjj1jjj for fiscal year #bjca4 2 and 7#b7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a71 by striking clauses 7i7 through 7v7 and inserting the following3 7i7 #b1fee1jjj1jjj for fiscal year #bjbf2 7ii7 #b1hee1jjj1jjj for fiscal year #bjbg2 7iii7 #c1bee1jjj1jjj for fiscal year #bjbh2 7iv7 #c1bee1jjj1jjj for fiscal year #bjbi2 7v7 #c1bee1jjj1jjj for fiscal year #bjcj2 and 7vi7 #c1bee1jjj1jjj for fiscal year #bjca2 and 2 and 7,b7 in subparagraph 7,b71 by striking clauses 7i7 through 7v7 and inserting the following3 7i7 #a1cjj1jjj1jjj for fiscal year #bjbf2 7ii7 #a1cbe1jjj1jjj for fiscal year #bjbg2 7iii7 #a1cej1jjj1jjj for fiscal year #bjbh2 7iv7 #a1cge1jjj1jjj for fiscal year #bjbi2 7v7 #a1cge1jjj1jjj for fiscal year #bjcj2 and 7vi7 #a1cge1jjj1jjj for fiscal year #bjca4 4 7b7 ,regional conservation partnership program ,section #abga;,d of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chga;d7 is amended by striking subsection 7a7 and inserting the following3 7a7 ,availability of funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out the program1 to the maximum extent practicable-- 7#a7 #dbe1jjj1jjj for fiscal year #bjbf2 7#b7 #dej1jjj1jjj for fiscal year #bjbg2 7#c7 #dej1jjj1jjj for fiscal year #bjbh2 7#d7 #dej1jjj1jjj for fiscal year #bjbi2 7#e7 #dej1jjj1jjj for fiscal year #bjcj2 and 7#f7 #dej1jjj1jjj for fiscal year #bjca4 4 7c7 ,grassroots source water protection program ,section #abdj,o7b7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chci;bb-#b7;b77 is amended-- 7#a7 in paragraph 7#a71 by striking #bjbc and inserting #bjca2 and 7#b7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a71 by striking and at the end2 7,b7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,c7 #a1jjj1jjj beginning in fiscal year #bjbf1 to remain available until expended4 4 7d7 ,voluntary public access and habitat incentive program ,section #abdj,r7f77#a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chci;bb-#e7;f77#a77 is amended-- 7#a7 by striking #bjbc1 and and inserting #bjbc12 and 7#b7 by inserting 1 and #gj1jjj1jjj for the period of fiscal years #bjbe through #bjca before the period at the end4 7e7 ,watershed protection and flood prevention ,section #ae of the ,watershed ,protection and ,flood ,prevention ,act 7#af ,u4,s4,c4 #ajab;a7 is amended by striking #ej1jjj1jjj for fiscal year #bjai and each fiscal year thereafter and inserting #aej1jjj1jjj for fiscal year #bjbf and each fiscal year thereafter1 to remain available until expended4 7f7 ,feral swine eradication and control pilot program ,section #bdjh7;g77#a7 of the ,agriculture ,improvement ,act of #bjah 7#g ,u4,s4,c4 #hcea note2 ,public ,law #aae-ccd7 is amended-- 7#a7 by striking #bjbc and and inserting #bjbc12 and 7#b7 by inserting 1 and #aje1jjj1jjj for the period of fiscal years #bjbe through #bjca before the period at the end4 7g7 ,rescission ,the unobligated balances of amounts appropriated by section #bajja7;a7 of ,public ,law #aag-afi 7#acf ,stat4 #bjae7 are rescinded4 #ajfjb4 ,supplemental agricultural trade promotion program 7a7 ,in general ,the ,secretary of ,agriculture shall carry out a program to encourage the accessibility1 development1 maintenance1 and expansion of commercial export markets for ,united ,states agricultural commodities4 7b7 ,funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary of ,agriculture shall make available to carry out this section #bhe1jjj1jjj for fiscal year #bjbg and each fiscal year thereafter4 #ajfjc4 ,nutrition ,section #bjc;,d7d77#e7 of the ,emergency ,food ,assistance ,act of #aihc 7#g ,u4,s4,c4 #gejg7;d77#e77 is amended by striking #bjbd and inserting #bjca4 #ajfjd4 ,research 7a7 ,urban1 indoor1 and other emerging agricultural production research1 education1 and extension initiative ,section #afgb;,e7d77#a77;,b7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #eibe;g7d77#a77;,b77 is amended by striking fiscal year #bjbd1 to remain available until expended and inserting each of fiscal years #bjbd through #bjca4 7b7 ,foundation for ,food and ,agriculture ,research ,section #gfja7;g77#a77;,a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #eici7;g77#a77;,a77 is amended by adding at the end the following3 7iv7 ,further funding ,not later than #cj days after the date of enactment of this clause1 of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall transfer to the ,foundation to carry out this section #cg1jjj1jjj1 to remain available until expended4 4 7c7 ,scholarships for students at #ahij ,institutions ,section #addf7;b77#a7 of the ,national ,agricultural ,research1 ,extension1 and ,teaching ,policy ,act of #aigg 7#g ,u4,s4,c4 #cbbb;a7b77#a77 is amended by adding at the end the following3 7,c7 ,further funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #fj1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 4 7d7 ,assistive technology program for farmers with disabilities ,section #afhj of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #eicc7 is amended-- 7#a7 in subsection 7c77#b71 by inserting and subsection 7d7 after paragraph 7#a72 and 7#b7 by adding at the end the following3 7d7 ,mandatory funding ,subject to subsection 7c77#b71 of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out this section #h1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 4 7e7 ,specialty crop research initiative ,section #dab7k77#a77;,b7 of the ,agricultural ,research1 ,extension1 and ,education ,reform ,act of #aiih 7#g ,u4,s4,c4 #gfcb7k77#a77;,b77 is amended by striking section #hj1jjj1jjj for fiscal year #bjad and inserting the following3 8section-- 7i7 #hj1jjj1jjj for each of fiscal years #bjad through #bjbe2 and 7ii7 #age1jjj1jjj for fiscal year #bjbf 4 7f7 ,research ,facilities ,act ,section #f of the ,research ,facilities ,act 7#g ,u4,s4,c4 #cij;d7 is amended-- 7#a7 in subsection 7c71 by striking subsection 7a7 and inserting subsections 7a7 and 7e72 and 7#b7 by adding at the end the following3 7e7 ,mandatory funding ,subject to subsections 7b71 7c71 and 7d71 of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out the competitive grant program under section #d #abe1jjj1jjj for fiscal year #bjbf and each fiscal year thereafter4 4 #ajfje4 ,energy ,section #ijje7;g77#a77;,f7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #haje7;g77#a77;,f77 is amended by striking #bjbd and inserting #bjca4 #ajfjf4 ,horticulture 7a7 ,plant pest and disease management and disaster prevention ,section #dbj7;f7 of the ,plant ,protection ,act 7#g ,u4,s4,c4 #ggba7;f77 is amended-- 7#a7 in paragraph 7#e71 by striking and at the end2 7#b7 by redesignating paragraph 7#f7 as paragraph 7#g72 7#c7 by inserting after paragraph 7#e7 the following3 7#f7 #ge1jjj1jjj for each of fiscal years #bjah through #bjbe2 and 2 and 7#d7 in paragraph 7#g7 7as so redesignated71 by striking #ge1jjj1jjj for fiscal year #bjah and inserting #ij1jjj1jjj for fiscal year #bjbf4 7b7 ,specialty crop block grants ,section #aja7l77#a7 of the ,specialty ,crops ,competitiveness ,act of #bjjd 7#g ,u4,s4,c4 #afba note2 ,public ,law #ajh-dfe7 is amended-- 7#a7 in subparagraph 7,d71 by striking and at the end2 7#b7 by redesignating subparagraph 7,e7 as subparagraph 7,f72 7#c7 by inserting after subparagraph 7,d7 the following3 7,e7 #he1jjj1jjj for each of fiscal years #bjah through #bjbe2 and 2 and 7#d7 in subparagraph 7,f7 7as so redesignated71 by striking #he1jjj1jjj for fiscal year #bjah and inserting #ajj1jjj1jjj for fiscal year #bjbf4 7c7 ,organic production and market data initiative ,section #gdjg7;d77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #eibe;c7d77#a77 is amended-- 7#a7 in subparagraph 7,b71 by striking and at the end2 7#b7 in subparagraph 7,c71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,d7 #aj1jjj1jjj for the period of fiscal years #bjbf through #bjca4 4 7d7 ,modernization and improvement of international trade technology systems and data collection ,section #babc7;c77#d7 of the ,organic ,foods ,production ,act of #aiij 7#g ,u4,s4,c4 #febb7;c77#d77 is amended1 in the matter preceding subparagraph 7,a71 by striking and #a1jjj1jjj for fiscal year #bjbd and inserting 1 #a1jjj1jjj for fiscal years #bjbd and #bjbe1 and #e1jjj1jjj for fiscal year #bjbf4 7e7 ,national organic certification cost-share program ,section #ajfjf7;d77#a77;,c7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #febc7;d77#a77;,c77 is amended by striking #bjbd and inserting #bjca4 7f7 ,multiple crop and pesticide use survey ,section #ajaji7;c7 of the ,agriculture ,improvement ,act of #bjah 7,public ,law #aae-ccd2 #acb ,stat4 #dijg7 is amended by adding at the end the following3 7#c7 ,further mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out this section #e1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 4 #ajfjg4 ,miscellaneous 7a7 ,animal disease prevention and management ,section #ajdji;,a7d77#a7 of the ,animal ,health ,protection ,act 7#g ,u4,s4,c4 #hcjh;a7d77#a77 is amended-- 7#a7 in subparagraph 7,b7-- 7,a7 in the heading1 by striking ,subsequent fiscal years and inserting ,fiscal years #bjbc through #bjbe2 and 7,b7 by striking fiscal year #bjbc and each fiscal year thereafter and inserting each of fiscal years #bjbc through #bjbe2 and 7#b7 by adding at the end the following3 7,c7 ,fiscal years #bjbf through #bjcj ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #bcc1jjj1jjj for each of fiscal years #bjbf through #bjcj1 of which-- 7i7 not less than #aj1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7a72 7ii7 not less than #gj1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7b72 and 7iii7 not less than #aec1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7c74 7,d7 ,subsequent fiscal years ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #ge1jjj1jjj for fiscal year #bjca and each fiscal year thereafter1 of which not less than #de1jjj1jjj shall be made available for each of those fiscal years to carry out subsection 7b74 4 7b7 ,sheep production and marketing grant program ,section #bji7;c7 of the ,agricultural ,marketing ,act of #aidf 7#g ,u4,s4,c4 #afbg;a7c77 is amended-- 7#a7 by striking #bjai1 and and inserting #bjai12 and 7#b7 by inserting and #c1jjj1jjj for fiscal year #bjbf1 after fiscal year #bjbd1 7c7 ,pima ,agriculture ,cotton ,trust ,fund ,section #abcad of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #baja note2 ,public ,law #aac-gi7 is amended-- 7#a7 in subsection 7b71 in the matter preceding paragraph 7#a71 by striking #bjbd and inserting #bjca2 and 7#b7 in subsection 7h71 by striking #bjbd;and inserting #bjca4 7d7 ,agriculture ,wool ,apparel ,manufacturers ,trust ,fund ,section #abcae of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is amended by striking #bjbd each place it appears and inserting #bjca4 7e7 ,wool research and promotion ,section #abcaf7;a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is amended by striking #bjbd and inserting #bjca4 7f7 ,emergency ,citrus ,disease ,research and ,development ,trust ,fund ,section #abfje7;d7 of the ,agriculture ,improvement ,act of #bjah 7#g ,u4,s4,c4 #gfcb note2 ,public ,law #aae-ccd7 is amended by striking #bjbd and inserting #bjca4 ,,ii ,committee on ,armed ,services #bjjja4 ,enhancement of ,department of ,defense resources for improving the quality of life for military personnel 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bcj1dhj1jjj for restoration and modernization costs under the ,marine ,corps ,barracks #bjcj initiative2 7#b7 #aai1jjj1jjj for base operating support costs under the ,marine ,corps2 7#c7 #a1jjj1jjj1jjj for ,army1 ,navy1 ,air ,force1 and ,space ,force sustainment1 restoration1 and modernization of military unaccompanied housing2 7#d7 #b1jjj1jjj1jjj for the ,defense ,health ,program2 7#e7 #b1ijj1jjj1jjj to supplement the basic allowance for housing payable to members of the ,army1 ,air ,force1 ,navy1 ,marine ,corps1 and ,space ,force 1 notwithstanding section #djc of title #cg1 ,united ,states ,code2 7#f7 #ej1jjj1jjj for bonuses1 special pays1 and incentive pays for members of the ,army1 ,air ,force1 ,navy1 ,marine ,corps1 and ,space ,force pursuant to titles #aj and #cg1 ,united ,states ,code2 7#g7 #aj1jjj1jjj for the ,defense ,activity for ,non-,traditional ,education ,support's ,online ,academic ,skills ,course program for members of the ,army1 ,air ,force1 ,navy1 ,marine ,corps1 and ,space ,force2 7#h7 #ajj1jjj1jjj for tuition assistance for members of the ,army1 ,air ,force1 ,navy1 ,marine ,corps1 and ,space ,force pursuant to title #aj1 ,united ,states ,code2 7#i7 #ajj1jjj1jjj for child care fee assistance for members of the ,army1 ,air ,force1 ,navy1 ,marine ,corps1 and ,space ,force under part ,,ii of chapter #hh of title #aj1 ,united ,states ,code2 7#aj7 #eij1jjj1jjj to increase the ,temporary ,lodging ,expense ,allowance under chapter #h of title #cg1 ,united ,states ,code1 to #ba days2 7#aa7 #ajj1jjj1jjj for ,department of ,defense ,impact ,aid payments to local educational agencies under section #bjjh of title #aj1 ,united ,states ,code2 7#ab7 #aj1jjj1jjj for military spouse professional licensure under section #aghd of title #aj1 ,united ,states ,code2 7#ac7 #f1jjj1jjj for ,armed ,forces ,retirement ,home facilities2 7#ad7 #ajj1jjj1jjj for the ,defense ,community ,infrastructure ,program2 7#ae7 #ajj1jjj1jjj for ,defense ,advanced ,research ,projects ,agency 7,,darpa7 casualty care research2 and 7#af7 #fb1jjj1jjj for modernization of ,department of ,defense childcare center staffing4 7b7 ,temporary increase in percentage of value of authorized investment in certain privatized military housing projects 7#a7 ,in general ,during the period beginning on the date of the enactment of this section and ending on ,september #cj1 #bjbi1 the ,secretary concerned shall apply-- 7,a7 paragraph 7#a7 of subsection 7c7 of section #bhge of title #aj1 ,united ,states ,code1 by substituting #fj percent for #cc #a_/c percent2 and 7,b7 paragraph 7#b7 of such subsection by substituting #fj percent for #de percent4 7#b7 ,secretary concerned defined ,in this subsection1 the term ,secretary concerned has the meaning given such term in section #aja of title #aj1 ,united ,states ,code4 7c7 ,temporary authority for acquisition or construction of privatized military unaccompanied housing ,section #bhha;a of title #aj1 ,united ,states ,code1 is amended-- 7#a7 by striking the heading and inserting ,temporary authority for acquisition or construction of privatized military unaccompanied housing2 7#b7 by striking ,secretary of the ,navy each place it appears and inserting ,secretary concerned2 7#c7 by striking under the pilot projects each place it appears and inserting pursuant to this section2 7#d7 in subsection 7a7-- 7,a7 by striking the heading and inserting ,in general2 and 7,b7 by striking carry out not more than three pilot projects under the authority of this section or another provision of this subchapter to use the private sector and inserting use the authority under this subchapter to enter into contracts with appropriate private sector entities2 7#e7 in subsection 7c71 by striking privatized housing and inserting privatized housing units2 7#f7 by redesignating subsection 7f7 as subsection 7e72 and 7#g7 in subsection 7e7 7as so redesignated7-- 7,a7 by striking under the pilot programs and inserting under this section2 and 7,b7 by striking ,september #cj1 #bjji and inserting ,september #cj1 #bjbi4 #bjjjb4 ,enhancement of ,department of ,defense resources for shipbuilding ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bej1jjj1jjj for the expansion of accelerated ,training in ,defense ,manufacturing program2 7#b7 #bej1jjj1jjj for ,united ,states production of turbine generators for shipbuilding industrial base2 7#c7 #dej1jjj1jjj for ,united ,states additive manufacturing for wire production and machining capacity for shipbuilding industrial base2 7#d7 #dib1jjj1jjj for next-generation shipbuilding techniques2 7#e7 #he1jjj1jjj for ,united ,states-made steel plate for shipbuilding industrial base2 7#f7 #ej1jjj1jjj for machining capacity for naval propellers for shipbuilding industrial base2 7#g7 #aaj1jjj1jjj for rolled steel and fabrication facility for shipbuilding industrial base2 7#h7 #djj1jjj1jjj for expansion of collaborative campus for naval shipbuilding2 7#i7 #dej1jjj1jjj for application of autonomy and artificial intelligence to naval shipbuilding2 7#aj7 #ejj1jjj1jjj for the adoption of advanced manufacturing techniques in the shipbuilding industrial base2 7#aa7 #ejj1jjj1jjj for additional dry-dock capability2 7#ab7 #ej1jjj1jjj for the expansion of cold spray repair technologies2 7#ac7 #dej1jjj1jjj for additional maritime industrial workforce development programs2 7#ad7 #gej1jjj1jjj for additional supplier development across the naval shipbuilding industrial base2 7#ae7 #bej1jjj1jjj for additional advanced manufacturing processes across the naval shipbuilding industrial base2 7#af7 #d1fjj1jjj1jjj for a second ,virginia-class submarine in fiscal year #bjbf2 7#ag7 #e1djj1jjj1jjj for two additional ,guided ,missile ,destroyer 7,,ddg7 ships2 7#ah7 #afj1jjj1jjj for advanced procurement for ,landing ,ship ,medium2 7#ai7 #a1hjc1ida1jjj for procurement of ,landing ,ship ,medium2 7#bj7 #bie1jjj1jjj for development of a second ,landing ,craft ,utility shipyard and production of additional ,landing ,craft ,utility2 7#ba7 #ajj1jjj1jjj for advanced procurement for light replenishment oiler program2 7#bb7 #fjj1jjj1jjj for the lease or purchase of new ships through the ,national ,defense ,sealift ,fund2 7#bc7 #b1gbe1jjj1jjj for the procurement of ,t-,,ao oilers2 7#bd7 #ejj1jjj1jjj for cost-to-complete for rescue and salvage ships2 7#be7 #cjj1jjj1jjj for production of ship-to-shore connectors2 7#bf7 #a1dgj1jjj1jjj for the implementation of a multi-ship amphibious warship contract2 7#bg7 #hj1jjj1jjj for accelerated development of vertical launch system reloading at sea2 7#bh7 #bej1jjj1jjj for expansion of ,navy corrosion control programs2 7#bi7 #aei1jjj1jjj for leasing of ships for ,marine ,corps operations2 7#cj7 #a1ecd1jjj1jjj for expansion of small unmanned surface vessel production2 7#ca7 #b1ajj1jjj1jjj for development1 procurement1 and integration of purpose-built medium unmanned surface vessels2 7#cb7 #a1cjj1jjj1jjj for expansion of unmanned underwater vehicle production2 7#cc7 #ahh1cfj1jjj for the development and testing of maritime robotic autonomous systems and enabling technologies2 7#cd7 #agd1jjj1jjj for the development of a ,test ,resource ,management ,center robotic autonomous systems proving ground2 7#ce7 #bej1jjj1jjj for the development1 production1 and integration of wave-powered unmanned underwater vehicles2 and 7#cf7 #aej1jjj1jjj for retention of inactive reserve fleet ships4 #bjjjc4 ,enhancement of ,department of ,defense resources for integrated air and missile defense 7a7 ,next generation missile defense technologies ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bej1jjj1jjj for development and testing of directed energy capabilities by the ,under ,secretary for ,research and ,engineering2 7#b7 #ejj1jjj1jjj for national security space launch infrastructure2 7#c7 #b1jjj1jjj1jjj for air moving target indicator military satellites2 7#d7 #djj1jjj1jjj for expansion of ,multi-,service ,advanced ,capability ,hypersonic ,test ,bed program2 7#e7 #e1fjj1jjj1jjj for development of space-based and boost phase intercept capabilities2 7#f7 #g1bjj1jjj1jjj for the development1 procurement1 and integration of military space-based sensors2 and 7#g7 #b1eej1jjj1jjj for the development1 procurement1 and integration of military missile defense capabilities4 7b7 ,layered homeland defense ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #b1bjj1jjj1jjj for acceleration of hypersonic defense systems2 7#b7 #hjj1jjj1jjj for accelerated development and deployment of next-generation intercontinental ballistic missile defense systems2 7#c7 #djh1jjj1jjj for ,army space and strategic missile test range infrastructure restoration and modernization in the ,united ,states ,indo-,pacific ,command area of operations west of the international dateline2 7#d7 #a1ige1jjj1jjj for improved ground-based missile defense radars2 and 7#e7 #ecj1jjj1jjj for the design and construction of ,missile ,defense ,agency missile instrumentation range safety ship4 #bjjjd4 ,enhancement of ,department of ,defense resources for munitions and defense supply chain resiliency 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #djj1jjj1jjj for the development1 production1 and integration of ,navy and ,air ,force long-range anti-ship missiles2 7#b7 #chj1jjj1jjj for production capacity expansion for ,navy and ,air ,force long-range anti-ship missiles2 7#c7 #dij1jjj1jjj for the development1 production1 and integration of ,navy and ,air ,force long-range air-to-surface missiles2 7#d7 #id1jjj1jjj for the development1 production1 and integration of alternative ,navy and ,air ,force long-range air-to-surface missiles2 7#e7 #fcj1jjj1jjj for the development1 production1 and integration of long-range ,navy air defense and anti-ship missiles2 7#f7 #fhh1jjj1jjj for the development1 production1 and integration of long-range multi-service cruise missiles2 7#g7 #bej1jjj1jjj for production capacity expansion and supplier base strengthening of long-range multi-service cruise missiles2 7#h7 #gj1jjj1jjj for the development1 production1 and integration of short-range ,navy and ,marine ,corps anti-ship missiles2 7#i7 #ajj1jjj1jjj for the development of an anti-ship seeker for short-range ,army ballistic missiles2 7#aj7 #age1jjj1jjj for production capacity expansion for next-generation ,army medium-range ballistic missiles2 7#aa7 #ej1jjj1jjj for the mitigation of diminishing manufacturing sources for medium-range air-to-air missiles2 7#ab7 #bej1jjj1jjj for the procurement of medium-range air-to-air missiles2 7#ac7 #bbe1jjj1jjj for the expansion of production capacity for medium-range air-to-air missiles2 7#ad7 #ej1jjj1jjj for the development of second sources for components of short-range air-to-air missiles2 7#ae7 #cbe1jjj1jjj for production capacity improvements for air-launched anti-radiation missiles2 7#af7 #ej1jjj1jjj for the accelerated development of ,army next-generation medium-range anti-ship ballistic missiles2 7#ag7 #aad1jjj1jjj for the production of ,army next-generation medium-range ballistic missiles2 7#ah7 #cjj1jjj1jjj for the production of ,army medium-range ballistic missiles2 7#ai7 #he1jjj1jjj for the accelerated development of ,army long-range ballistic missiles2 7#bj7 #djj1jjj1jjj for the production of heavyweight torpedoes2 7#ba7 #bjj1jjj1jjj for the development1 procurement1 and integration of mass-producible autonomous underwater munitions2 7#bb7 #gj1jjj1jjj for the improvement of heavyweight torpedo maintenance activities2 7#bc7 #bjj1jjj1jjj for the production of lightweight torpedoes2 7#bd7 #ejj1jjj1jjj for the development1 procurement1 and integration of maritime mines2 7#be7 #ej1jjj1jjj for the development1 procurement1 and integration of new underwater explosives2 7#bf7 #ee1jjj1jjj for the development1 procurement1 and integration of lightweight multi-mission torpedoes2 7#bg7 #hj1jjj1jjj for the production of sonobuoys2 7#bh7 #aej1jjj1jjj for the development1 procurement1 and integration of air-delivered long-range maritime mines2 7#bi7 #fa1jjj1jjj for the acceleration of ,navy expeditionary loitering munitions deployment2 7#cj7 #ej1jjj1jjj for the acceleration of one-way attack unmanned aerial systems with advanced autonomy2 7#ca7 #a1jjj1jjj1jjj for the expansion of the one-way attack unmanned aerial systems industrial base2 7#cb7 #bjj1jjj1jjj for investments in solid rocket motor industrial base through the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#cc7 #djj1jjj1jjj for investments in the emerging solid rocket motor industrial base through the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#cd7 #db1jjj1jjj for investments in second sources for large-diameter solid rocket motors for hypersonic missiles2 7#ce7 #a1jjj1jjj1jjj for the creation of next-generation automated munitions production factories2 7#cf7 #agj1jjj1jjj for the development of advanced radar depot for repair1 testing1 and production of radar and electronic warfare systems2 7#cg7 #be1jjj1jjj for the expansion of the ,department of ,defense industrial base policy analysis workforce2 7#ch7 #cj1cjj1jjj for the repair of ,army missiles2 7#ci7 #ajj1jjj1jjj for the production of small and medium ammunition2 7#dj7 #b1jjj1jjj1jjj for additional activities to improve the ,united ,states stockpile of critical minerals through the ,national ,defense ,stockpile ,transaction ,fund1 authorized by subchapter ,,iii of chapter #e of title #ej1 ,united ,states ,code2 7#da7 #aj1jjj1jjj for the expansion of the ,department of ,defense armaments cooperation workforce2 7#db7 #ejj1jjj1jjj for the expansion of the ,defense ,exportability ,features program2 7#dc7 #cej1jjj1jjj for production of ,navy long-range air and missile defense interceptors2 7#dd7 #ic1jjj1jjj for replacement of ,navy long-range air and missile defense interceptors2 7#de7 #ajj1jjj1jjj for development of a second solid rocket motor source for ,navy air defense and anti ship missiles2 7#df7 #fe1jjj1jjj for expansion of production capacity of ,missile ,defense ,agency long-range anti-ballistic missiles2 7#dg7 #bbe1jjj1jjj for expansion of production capacity for ,navy air defense and anti-ship missiles2 7#dh7 #ajc1cjj1jjj for expansion of depot level maintenance facility for ,navy long-range air and missile defense interceptors2 7#di7 #ah1jjj1jjj for creation of domestic source for guidance section of ,navy short-range air defense missiles2 7#ej7 #fe1jjj1jjj for integration of ,army medium-range air and missile defense interceptor with ,navy ships2 7#ea7 #agf1ajj1jjj for production of ,army long-range movable missile defense radar2 7#eb7 #afg1jjj1jjj for accelerated fielding of ,army short-range gun-based air and missile defense system2 7#ec7 #dj1jjj1jjj for development of low-cost alternatives to air and missile defense interceptors2 7#ed7 #ej1jjj1jjj for acceleration of ,army next-generation shoulder-fired air defense system2 7#ee7 #ia1jjj1jjj for production of ,army next-generation shoulder-fired air defense system2 7#ef7 #ejj1jjj1jjj for development1 production1 and integration of counter-unmanned aerial systems programs2 7#eg7 #cej1jjj1jjj for development1 production1 and integration of non-kinetic counter-unmanned aerial systems programs2 7#eh7 #bej1jjj1jjj for development1 production1 and integration of land-based counter-unmanned aerial systems programs2 7#ei7 #bjj1jjj1jjj for development1 production1 and integration of ship-based counter-unmanned aerial systems programs2 7#fj7 #djj1jjj1jjj for acceleration of hypersonic strike programs2 7#fa7 #afg1jjj1jjj for procurement of additional launchers for ,army medium-range air and missile defense interceptors2 7#fb7 #ejj1jjj1jjj for expansion of defense advanced manufacturing techniques2 7#fc7 #a1jjj1jjj for establishment of the ,joint ,energetics ,transition ,office2 7#fd7 #bjj1jjj1jjj for acceleration of ,army medium-range air and missile defense interceptors2 7#fe7 #aej1jjj1jjj for additive manufacturing for propellant2 7#ff7 #bej1jjj1jjj for expansion and acceleration of penetrating munitions production2 and 7#fg7 #ej1jjj1jjj for development1 procurement1 and integration of precision extended-range artillery4 7b7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #c1cjj1jjj1jjj for grants and purchase commitments made pursuant to the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code4 7c7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #e1jjj1jjj1jjj for investments in critical minerals supply chains made pursuant to the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code4 7d7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,defense1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #ejj1jjj1jjj to the ,department of ,defense ,credit ,program ,account to carry out the capital assistance program1 including loans1 loan guarantees1 and technical assistance1 established under section #adi7;e7 of title #aj1 ,united ,states ,code1 for critical minerals and related industries and projects1 including related ,covered ,technology ,categories3 ,provided1 ,that-- 7#a7 such amounts are available to subsidize gross obligations for the principal amount of direct loans1 and total loan principal1 any part of which is to be guaranteed1 not to exceed #ajj1jjj1jjj1jjj2 and 7#b7 such amounts are available to cover all costs and expenditures as provided under section #adi7;e77#e77;,b7 of title #aj1 ,united ,states ,code4 #bjjje4 ,enhancement of ,department of ,defense resources for scaling low-cost weapons into production 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #be1jjj1jjj for the ,office of ,strategic ,capital ,global ,technology ,scout program2 7#b7 #a1djj1jjj1jjj for the expansion of the small unmanned aerial system industrial base2 7#c7 #djj1jjj1jjj for the development and deployment of the ,joint ,fires ,network and associated joint battle management capabilities2 7#d7 #djj1jjj1jjj for the expansion of advanced command-and-control tools to combatant commands and military departments2 7#e7 #ajj1jjj1jjj for the development of shared secure facilities for the defense industrial base2 7#f7 #ej1jjj1jjj for the creation of additional ,defense ,innovation ,unit ,on,ramp ,hubs2 7#g7 #fjj1jjj1jjj for the acceleration of ,strategic ,capabilities ,office programs2 7#h7 #fej1jjj1jjj for the expansion of ,mission ,capabilities office joint prototyping and experimentation activities for military innovation2 7#i7 #ejj1jjj1jjj for the accelerated development and integration of advanced #e;,g_/#f;,g technologies for military use2 7#aj7 #be1jjj1jjj for testing of simultaneous transmit and receive technology for military spectrum agility2 7#aa7 #ej1jjj1jjj for the development1 procurement1 and integration of high-altitude stratospheric balloons for military use2 7#ab7 #abj1jjj1jjj for the development1 procurement1 and integration of long-endurance unmanned aerial systems for surveillance2 7#ac7 #dj1jjj1jjj for the development1 procurement1 and integration of alternative positioning and navigation technology to enable military operations in contested electromagnetic environments2 7#ad7 #gej1jjj1jjj for the acceleration of innovative military logistics and energy capability development and deployment2 7#ae7 #abe1jjj1jjj for the acceleration of development of small1 portable modular nuclear reactors for military use2 7#af7 #a1jjj1jjj1jjj for the expansion of programs to accelerate the procurement and fielding of innovative technologies2 7#ag7 #ij1jjj1jjj for the development of reusable hypersonic technology for military strikes2 7#ah7 #b1jjj1jjj1jjj for the expansion of ,defense ,innovation ,unit scaling of commercial technology for military use2 7#ai7 #ejj1jjj1jjj to prevent delays in delivery of attritable autonomous military capabilities2 7#bj7 #a1ejj1jjj1jjj for the development1 procurement1 and integration of low-cost cruise missiles2 7#ba7 #abd1jjj1jjj for improvements to ,test ,resource ,management ,center artificial intelligence capabilities2 7#bb7 #ade1jjj1jjj for the development of artificial intelligence to enable one-way attack unmanned aerial systems and naval systems2 7#bc7 #bej1jjj1jjj for the development of the ,test ,resource ,management ,center digital test environment2 7#bd7 #bej1jjj1jjj for the advancement of the artificial intelligence ecosystem2 7#be7 #bej1jjj1jjj for the expansion of ,cyber ,command artificial intelligence lines of effort2 7#bf7 #bej1jjj1jjj for the acceleration of the ,quantum ,benchmarking ,initiative2 7#bg7 #a1jjj1jjj1jjj for the expansion and acceleration of qualification activities and technical data management to enhance competition in defense industrial base2 7#bh7 #djj1jjj1jjj for the expansion of the defense manufacturing technology program2 7#bi7 #a1fhe1jjj1jjj for military cryptographic modernization activities2 7#cj7 #ij1jjj1jjj for ,,apex ,accelerators1 the ,mentor-,protege ,program1 and cybersecurity support to small non-traditional contractors2 7#ca7 #bej1jjj1jjj for the development1 procurement1 and integration of ,air ,force low-cost counter-air capabilities2 7#cb7 #aj1jjj1jjj for additional ,air ,force wargaming activities2 and 7#cc7 #bj1jjj1jjj for the ,office of ,strategic ,capital workforce4 7b7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #a1jjj1jjj1jjj to the ,department of ,defense ,credit ,program ,account to carry out the capital assistance program1 including loans1 loan guarantees1 and technical assistance1 established under section #adi7;e7 of title #aj1 ,united ,states ,code3 ,provided1 ,that-- 7#a7 such amounts are available to subsidize gross obligations for the principal amount of direct loans1 and total loan principal1 any part of which is to be guaranteed1 not to exceed #ajj1jjj1jjj1jjj2 and 7#b7 such amounts are available to cover all costs and expenditures as provided under section #adi7;e77#e77;,b7 of title #aj1 ,united ,states ,code4 #bjjjf4 ,enhancement of ,department of ,defense resources for improving the efficiency and cybersecurity of the ,department of ,defense ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #aej1jjj1jjj for business systems replacement to accelerate the audits of the financial statements of the ,department of ,defense pursuant to chapter #i;,a and section #bbbb of title #aj1 ,united ,states ,code2 7#b7 #bjj1jjj1jjj for the deployment of automation and artificial intelligence to accelerate the audits of the financial statements of the ,department of ,defense pursuant to chapter #i;,a and section #bbbb of title #aj1 ,united ,states ,code2 7#c7 #aj1jjj1jjj for the improvement of the budgetary and programmatic infrastructure of the ,office of the ,secretary of ,defense2 and 7#d7 #bj1jjj1jjj for defense cybersecurity programs of the ,defense ,advanced ,research ,projects ,agency4 #bjjjg4 ,enhancement of ,department of ,defense resources for air superiority ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #c1aej1jjj1jjj to increase ,f-#ae;,,ex aircraft production2 7#b7 #cfa1bbj1jjj to prevent the retirement of ,f-#bb aircraft2 7#c7 #abg1dfj1jjj to prevent the retirement of ,f-#ae;,e aircraft2 7#d7 #ahg1jjj1jjj to accelerate installation of ,f-#af electronic warfare capability2 7#e7 #aaf1jjj1jjj for ,c-#ag;,a ,mobility ,aircraft ,connectivity2 7#f7 #hd1jjj1jjj for ,,kc-#ace ,mobility ,aircraft ,connectivity2 7#g7 #ddj1jjj1jjj to increase ,c-#acj;,j production2 7#h7 #dgd1jjj1jjj to increase ,,ea-#cg;,b production2 7#i7 #fgh1jjj1jjj to accelerate the ,collaborative ,combat ,aircraft program2 7#aj7 #djj1jjj1jjj to accelerate production of the ,f-#dg aircraft2 7#aa7 #gej1jjj1jjj accelerate the ,,fa_/,,xx aircraft2 7#ab7 #ajj1jjj1jjj for production of ,advanced ,aerial ,sensors2 7#ac7 #afj1jjj1jjj to accelerate ,v-#bb nacelle and reliability and safety improvements2 7#ad7 #ajj1jjj1jjj to accelerate production of ,,mq-#be aircraft2 7#ae7 #bgj1jjj1jjj for development1 procurement1 and integration of ,marine ,corps unmanned combat aircraft2 7#af7 #if1jjj1jjj for the procurement and integration of infrared search and track pods2 7#ag7 #ej1jjj1jjj for the procurement and integration of additional ,f-#ae;,,ex conformal fuel tanks2 7#ah7 #fjj1jjj1jjj for the development1 procurement1 and integration of ,air ,force long-range strike aircraft2 and 7#ai7 #ejj1jjj1jjj for the development1 procurement1 and integration of ,navy long-range strike aircraft4 #bjjjh4 ,enhancement of resources for nuclear forces 7a7 ,,dod appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #b1ejj1jjj1jjj for risk reduction activities for the ,sentinel intercontinental ballistic missile program2 7#b7 #d1ejj1jjj1jjj only for expansion of production capacity of ,b-#ba long-range bomber aircraft and the purchase of aircraft only available through the expansion of production capacity2 7#c7 #ejj1jjj1jjj for improvements to the ,minuteman ,,iii intercontinental ballistic missile system2 7#d7 #ajj1jjj1jjj for capability enhancements to intercontinental ballistic missile reentry vehicles2 7#e7 #adh1jjj1jjj for the expansion of ,d#e missile motor production2 7#f7 #djj1jjj1jjj to accelerate the development of ,trident ,d#e,,le#b submarine-launched ballistic missiles2 7#g7 #b1jjj1jjj1jjj to accelerate the development1 procurement1 and integration of the nuclear-armed sea-launched cruise missile2 7#h7 #fb1jjj1jjj to convert ,ohio-class submarine tubes to accept additional missiles1 not to be obligated before ,march #a1 #bjbf2 7#i7 #afh1jjj1jjj to accelerate the production of the ,survivable ,airborne ,operations ,center program2 7#aj7 #fe1jjj1jjj to accelerate the modernization of nuclear command1 control1 and communications2 7#aa7 #baj1cjj1jjj for the increased production of ,,mh-#aci helicopters2 and 7#ab7 #aej1jjj1jjj to accelerate the development1 procurement1 and integration of military nuclear weapons delivery programs4 7b7 ,,nnsa appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,administrator of the ,national ,nuclear ,security ,administration for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bjj1jjj1jjj to perform ,national ,nuclear ,security ,administration ,phase #a studies pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#b7 #edj1jjj1jjj to address deferred maintenance and repair needs of the ,national ,nuclear ,security ,administration pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#c7 #a1jjj1jjj1jjj to accelerate the construction of ,national ,nuclear ,security ,administration facilities pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#d7 #djj1jjj1jjj to accelerate the development1 procurement1 and integration of the warhead for the nuclear-armed sea-launched cruise missile pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#e7 #gej1jjj1jjj to accelerate primary capability modernization pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#f7 #gej1jjj1jjj to accelerate secondary capability modernization pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#g7 #abj1jjj1jjj to accelerate domestic uranium enrichment centrifuge deployment for defense purposes pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#h7 #aj1jjj1jjj for ,national ,nuclear ,security ,administration evaluation of spent fuel reprocessing technology2 and 7#i7 #aae1jjj1jjj for accelerating nuclear national security missions through artificial intelligence4 #bjjji4 ,enhancement of ,department of ,defense resources to improve capabilities of ,united ,states ,indo-,pacific ,command ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #cfe1jjj1jjj for ,army exercises and operations in the ,western ,pacific area of operations2 7#b7 #ec1jjj1jjj for ,special ,operations ,command exercises and operations in the ,western ,pacific area of operations2 7#c7 #dg1jjj1jjj for ,marine ,corps exercises and operations in ,western ,pacific area of operations2 7#d7 #ij1jjj1jjj for ,air ,force exercises and operations in ,western ,pacific area of operations2 7#e7 #ecb1fjj1jjj for the ,pacific ,air ,force biennial large-scale exercise2 7#f7 #ai1jjj1jjj for the development of naval small craft capabilities2 7#g7 #ce1jjj1jjj for military additive manufacturing capabilities in the ,united ,states ,indo-,pacific ,command area of operations west of the international dateline2 7#h7 #dej1jjj1jjj for the development of airfields within the area of operations of ,united ,states ,indo-,pacific ,command2 7#i7 #a1ajj1jjj1jjj for development of infrastructure within the area of operations of ,united ,states ,indo-,pacific ,command2 7#aj7 #abd1jjj1jjj for mission networks for ,united ,states ,indo-,pacific ,command2 7#aa7 #ajj1jjj1jjj for ,air ,force regionally based cluster pre-position base kits2 7#ab7 #aae1jjj1jjj for exploration and development of existing ,arctic infrastructure2 7#ac7 #ij1jjj1jjj for the accelerated development of non-kinetic capabilities2 7#ad7 #bj1jjj1jjj for ,united ,states ,indo-,pacific ,command military exercises2 7#ae7 #adc1jjj1jjj for anti-submarine sonar arrays2 7#af7 #cj1jjj1jjj for surveillance and reconnaissance capabilities for ,united ,states ,africa ,command2 7#ag7 #cj1jjj1jjj for surveillance and reconnaissance capabilities for ,united ,states ,indo-,pacific ,command2 7#ah7 #ejj1jjj1jjj for the development1 coordination1 and deployment of economic competition effects within the ,department of ,defense2 7#ai7 #aj1jjj1jjj for the expansion of ,department of ,defense workforce for economic competition2 7#bj7 #a1jjj1jjj1jjj for offensive cyber operations2 7#ba7 #ejj1jjj1jjj for personnel and operations costs associated with forces assigned to ,united ,states ,indo-,pacific ,command2 7#bb7 #cjj1jjj1jjj for the procurement of mesh network communications capabilities for ,special ,operations ,command ,pacific2 7#bc7 #hej1jjj1jjj for the replenishment of military articles2 7#bd7 #bjj1jjj1jjj for acceleration of ,guam ,defense ,system program2 7#be7 #fh1jjj1jjj for ,space ,force facilities improvements2 7#bf7 #aej1jjj1jjj for ground moving target indicator military satellites2 7#bg7 #ebh1jjj1jjj for ,,darc and ,,silentbarker military space situational awareness programs2 7#bh7 #hj1jjj1jjj for ,navy ,operational ,support ,division2 7#bi7 #a1jjj1jjj1jjj for the ,x-#cg;,b military spacecraft program2 7#cj7 #c1fej1jjj1jjj for the development1 procurement1 and integration of ,united ,states military satellites and the protection of ,united ,states military satellites4 7#ca7 #abe1jjj1jjj for the development1 procurement1 and integration of military space communications4 7#cb7 #cej1jjj1jjj for the development1 procurement1 and integration of military space command and control systems4 #bjjaj4 ,enhancement of ,department of ,defense resources for improving the readiness of the ,department of ,defense ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #a1djj1jjj1jjj for a pilot program on ,,opn-#h maritime spares and repair rotable pool2 7#b7 #gjj1jjj1jjj for a pilot program on ,,opn-#h maritime spares and repair rotable pool for amphibious ships2 7#c7 #b1aah1jjj1jjj for spares and repairs to keep ,air ,force aircraft mission capable2 7#d7 #a1ejj1jjj1jjj for ,army depot modernization and capacity enhancement2 7#e7 #b1jjj1jjj1jjj for ,navy depot and shipyard modernization and capacity enhancement2 7#f7 #bej1jjj1jjj for ,air ,force depot modernization and capacity enhancement2 7#g7 #a1fdj1jjj1jjj for ,special ,operations ,command equipment1 readiness1 and operations2 7#h7 #ejj1jjj1jjj for ,national ,guard unit readiness2 7#i7 #djj1jjj1jjj for ,marine ,corps readiness and capabilities2 7#aj7 #bj1jjj1jjj for upgrades to ,marine ,corps utility helicopters2 7#aa7 #caj1jjj1jjj for next-generation vertical lift1 assault1 and intra-theater aeromedical evacuation aircraft2 7#ab7 #ge1jjj1jjj for the procurement of anti-lock braking systems for ,army wheeled transport vehicles2 7#ac7 #bcj1jjj1jjj for the procurement of ,army wheeled combat vehicles2 7#ad7 #fc1jjj1jjj for the development of advanced rotary-wing engines2 7#ae7 #bda1jjj1jjj for the development1 procurement1 and integration of ,marine ,corps amphibious vehicles2 7#af7 #bej1jjj1jjj for the procurement of ,army tracked combat transport vehicles2 7#ag7 #ih1jjj1jjj for additional ,army light rotary-wing capabilities2 7#ah7 #a1ejj1jjj1jjj for increased depot maintenance and shipyard maintenance activities2 7#ai7 #b1ejj1jjj1jjj for ,air ,force facilities sustainment1 restoration1 and modernization2 7#bj7 #ib1ejj1jjj for the completion of ,robotic ,combat ,vehicle prototyping2 7#ba7 #abe1jjj1jjj for ,army operations2 7#bb7 #aj1jjj1jjj for the ,air ,force ,concepts1 ,development1 and ,management ,office2 and 7#bc7 #cbj1jjj1jjj for ,joint ,special ,operations ,command4 #bjjaa4 ,improving ,department of ,defense border support and counter-drug missions ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #a1jjj1jjj1jjj for the deployment of military personnel in support of border operations1 operations and maintenance activities in support of border operations1 counter-narcotics and counter-transnational criminal organization mission support1 the operation of national defense areas and construction in national defense areas1 and the temporary detention of migrants on ,department of ,defense installations1 in accordance with chapter #ae of title #aj1 ,united ,states ,code4 #bjjab4 ,department of ,defense oversight ,in addition to amounts otherwise available1 there is appropriated to the ,inspector ,general of the ,department of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 to monitor ,department of ,defense activities for which funding is appropriated in this title1 including-- 7#a7 programs with mutual technological dependencies2 7#b7 programs with related data management and data ownership considerations2 and 7#c7 programs particularly vulnerable to supply chain disruptions and long lead time components4 #bjjac4 ,military construction projects authorized 7a7 ,authorization of appropriations ,funds are hereby authorized to be appropriated for military construction1 land acquisition1 and military family housing functions of each military department 7as defined in section #aja7;a7 of title #aj1 ,united ,states ,code7 as specified in this title4 7b7 ,spending plan ,not later than #cj days after the date of the enactment of this title1 the ,secretary of each military department shall submit to the ,committees on ,armed ,services of the ,senate and ,house of ,representatives a detailed spending plan by project for all funds made available by this title to be expended on military construction projects4 ,,iii ,committee on ,banking1 ,housing1 and ,urban ,affairs #cjjja4 ,funding cap for the ,bureau of ,consumer ,financial ,protection ,section #ajag7;a77#b77;,a77iii7 of the ,consumer ,financial ,protection ,act of #bjaj 7#ab ,u4,s4,c4 #edig7;a77#b77;,a77iii77 is amended by striking #ab and inserting #f4e4 #cjjjb4 ,rescission of funds for ,green and ,resilient ,retrofit ,program for ,multifamily ,housing ,the unobligated balances of amounts made available under section #cjjjb7;a7 of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 approved ,august #af1 #bjbb 7,public ,law #aag-afi2 #acf ,stat4 #bjbg7 are rescinded4 #cjjjc4 ,securities and ,exchange ,commission ,reserve ,fund 7a7 ,in general ,section #d of the ,securities ,exchange ,act of #aicd 7#ae ,u4,s4,c4 #gh;d7 is amended-- 7#a7 by striking subsection 7i72 and 7#b7 by redesignating subsections 7j7 and 7k7 as subsections 7i7 and 7j71 respectively4 7b7 ,technical and conforming amendment ,section #ba;,f7g77#b7 of the ,securities ,exchange ,act of #aicd 7#ae ,u4,s4,c4 #ghu-#f7;g77#b77 is amended to read as follows3 7a7 ,use of ,fund ,the ,fund shall be available to the ,commission1 without further appropriation or fiscal year limitation1 for paying awards to whistleblowers as provided in subsection 7b74 4 7c7 ,transition provision ,during the period beginning on the date of enactment of this ,act and ending on ,october #a1 #bjbe1 the ,securities and ,exchange ,commission may expend amounts in the ,securities and ,exchange ,commission ,reserve ,fund that were obligated before the date of enactment of this ,act for any program1 project1 or activity that is ongoing 7as of the day before the date of enactment of this ,act7 in accordance with subsection 7i7 of section #d of the ,securities ,exchange ,act of #aicd 7#ae ,u4,s4,c4 #gh;d71 as in effect on the day before the date of enactment of this ,act4 7d7 ,transfer of remaining amounts ,effective on ,october #a1 #bjbe1 the obligated and unobligated balances of amounts in the ,securities and ,exchange ,commission ,reserve ,fund shall be transferred to the general fund of the ,treasury4 7e7 ,closing of account ,for the purposes of section #aeee of title #ca1 ,united ,states ,code1 the ,securities and ,exchange ,commission ,reserve ,fund shall be considered closed1 and thereafter shall not be available for obligation or expenditure for any purpose1 upon execution of the transfer required under subsection 7d74 #cjjjd4 ,appropriations for ,defense ,production ,act ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjbe1 out of amounts not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbg1 to carry out the ,defense ,production ,act 7#ej ,u4,s4,c4 #deja et seq474 ,,iv ,committee on ,commerce1 ,science1 and ,transportation #djjja4 ,coast ,guard mission readiness 7a7 ,in general ,chapter #aa of title #ad1 ,united ,states ,code1 is amended by adding at the end the following3 ,v ,coast ,guard mission readiness #aaha4 ,special appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,coast ,guard for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bd1eic1ejj1jjj1 to remain available until ,september #cj1 #bjbi1 notwithstanding paragraphs 7#a7 and 7#b7 of section #aaje7;a7 and sections #aaca1 #aacb1 #aacc1 and #aaef1 to use expedited processes to procure or acquire new operational assets and systems1 to maintain existing assets and systems1 to design1 construct1 plan1 engineer1 and improve necessary shore infrastructure1 and to enhance operational resilience for monitoring1 search and rescue1 interdiction1 hardening of maritime approaches1 and navigational safety1 of which-- 7#a7 #a1adb1ejj1jjj is provided for procurement and acquisition of fixed-wing aircraft1 equipment related to such aircraft and training simulators and program management for such aircraft1 to provide for security of the maritime border2 7#b7 #b1bhc1jjj1jjj is provided for procurement and acquisition of rotary-wing aircraft1 equipment related to such aircraft and training simulators and program management for such aircraft1 to provide for security of the maritime border2 7#c7 #bff1jjj1jjj is provided for procurement and acquisition of long-range unmanned aircraft and base stations1 equipment related to such aircraft and base stations1 and program management for such aircraft and base stations1 to provide for security of the maritime border2 7#d7 #d1cjj1jjj1jjj is provided for procurement of ,offshore ,patrol ,cutters1 equipment related to such cutters1 and program management for such cutters1 to provide operational presence and security of the maritime border and for interdiction of persons and controlled substances2 7#e7 #a1jjj1jjj1jjj is provided for procurement of ,fast ,response ,cutters1 equipment related to such cutters1 and program management for such cutters1 to provide operational presence and security of the maritime border and for interdiction of persons and controlled substances2 7#f7 #d1cjj1jjj1jjj is provided for procurement of ,polar ,security ,cutters1 equipment related to such cutters1 and program management for such cutters1 to ensure timely presence of the ,coast ,guard in the ,arctic and ,antarctic regions2 7#g7 #c1ejj1jjj1jjj is provided for procurement of ,arctic ,security ,cutters1 equipment related to such cutters1 and program management for such cutters1 to ensure timely presence of the ,coast ,guard in the ,arctic and ,antarctic regions2 7#h7 #haf1jjj1jjj is provided for procurement of light and medium icebreaking cutters1 and equipment relating to such cutters1 from shipyards that have demonstrated success in the cost-effective application of design standards and in delivering1 on schedule and within budget1 vessels of a size and tonnage that are not less than the size and tonnage of the cutters described in this paragraph1 and for program management for such cutters1 to expand domestic icebreaking capacity2 7#i7 #afb1jjj1jjj is provided for procurement of ,waterways ,commerce ,cutters1 equipment related to such cutters1 and program management for such cutters1 to support aids to navigation1 waterways and coastal security1 and search and rescue in inland waterways2 7#aj7 #d1cgi1jjj1jjj is provided for design1 planning1 engineering1 recapitalization1 construction1 rebuilding1 and improvement of1 and program management for1 shore facilities1 of which-- 7,a7 #dbe1jjj1jjj is provided for design1 planning1 engineering1 construction of1 and program management for-- 7i7 the enlisted boot camp barracks and multi-use training center2 and 7ii7 other related facilities at the enlisted boot camp2 7,b7 #ejj1jjj1jjj is provided for-- 7i7 construction1 improvement1 and dredging at the ,coast ,guard ,yard2 and 7ii7 acquisition of a floating drydock for the ,coast ,guard ,yard2 7,c7 not more than #b1gbi1ejj1jjj is provided for homeports and hangars for cutters and aircraft for which funds are appropriated under paragraph 7#a7 through 7#i72 and 7,d7 #cjj1jjj1jjj is provided for homeporting of the existing polar icebreaker commissioned into service in #bjbe2 7#aa7 #b1bjj1jjj1jjj is provided for aviation1 cutter1 and shore facility depot maintenance and maintenance of command1 control1 communication1 computer1 and cyber assets2 7#ab7 #agj1jjj1jjj is provided for improving maritime domain awareness on the maritime border1 at ,united ,states ports1 at land-based facilities and in the cyber domain2 and 7#ac7 #ge1jjj1jjj is provided to contract the services of1 acquire1 or procure autonomous maritime systems4 4 7b7 ,technical and conforming amendment ,the analysis for chapter #aa of title #ad1 ,united ,states ,code1 is amended by adding at the end the following3 ,subchapter ,v--,coast ,guard mission readiness#aaha4 ,special appropriations4 4 #djjjb4 ,spectrum auctions 7a7 ,definitions ,in this section3 7#a7 ,assistant ,secretary ,the term ,assistant ,secretary means the ,assistant ,secretary of ,commerce for ,communications and ,information4 7#b7 ,commission ,the term ,commission means the ,federal ,communications ,commission4 7#c7 ,covered band ,the term covered band-- 7,a7 except as provided in subparagraph 7,b71 means the band of frequencies between #a4c gigahertz and #aj4e gigahertz2 and 7,b7 does not include-- 7i7 the band of frequencies between #c4a gigahertz and #c4de gigahertz for purposes of auction1 reallocation1 modification1 or withdrawal2 or 7ii7 the band of frequencies between #g4d gigahertz and #h4d gigahertz for purposes of auction1 reallocation1 modification1 or withdrawal4 7#d7 ,full-power commercial licensed use cases ,the term full-power commercial licensed use cases means flexible use wireless broadband services with base station power levels sufficient for high-power1 high-density1 and wide-area commercial mobile services1 consistent with the service rules under part #bg of title #dg1 ,code of ,federal ,regulations1 or any successor regulations1 for wireless broadband deployments throughout the covered band4 7b7 ,general auction authority 7#a7 ,amendment ,section #cji7;j77#aa7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa77 is amended by striking grant a license or permit under this subsection shall expire ,march #i1 #bjbc and all that follows and inserting the following3 complete a system of competitive bidding under this subsection shall expire ,september #cj1 #bjcd1 except that1 with respect to the electromagnetic spectrum-- 7,a7 between the frequencies of #c4a gigahertz and #c4de gigahertz1 such authority shall not apply2 and 7,b7 between the frequencies of #g4d gigahertz and #h4d gigahertz1 such authority shall not apply4 4 7#b7 ,spectrum auctions ,the ,commission shall grant licenses through systems of competitive bidding1 before the expiration of the general auction authority of the ,commission under section #cji7;j77#aa7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa771 as amended by paragraph 7#a7 of this subsection1 for not less than #cjj megahertz1 including by completing a system of competitive bidding not later than #b years after the date of enactment of this ,act for not less than #ajj megahertz in the band between #c4ih gigahertz and #d4b gigahertz4 7c7 ,identification for reallocation 7#a7 ,in general ,the ,assistant ,secretary1 in consultation with the ,commission1 shall identify #ejj megahertz of frequencies in the covered band for reallocation to non-,federal use1 shared ,federal and non-,federal use1 or a combination thereof1 for full-power commercial licensed use cases1 that-- 7,a7 as of the date of enactment of this ,act1 are allocated for ,federal use2 and 7,b7 shall be in addition to the #cjj megahertz of frequencies for which the ,commission grants licenses under subsection 7b77#b74 7#b7 ,schedule ,the ,assistant ,secretary shall identify the frequencies under paragraph 7#a7 according to the following schedule3 7,a7 ,not later than #b years after the date of enactment of this ,act1 the ,assistant ,secretary shall identify not less than #bjj megahertz of frequencies within the covered band4 7,b7 ,not later than #d years after the date of enactment of this ,act1 the ,assistant ,secretary shall identify any remaining bandwidth required to be identified under paragraph 7#a74 7#c7 ,required analysis 7,a7 ,in general ,in determining under paragraph 7#a7 which specific frequencies within the covered band to reallocate1 the ,assistant ,secretary shall determine the feasibility of the reallocation of frequencies4 7,b7 ,requirements ,in conducting the analysis under subparagraph 7,a71 the ,assistant ,secretary shall assess net revenue potential1 relocation or sharing costs1 as applicable1 and the feasibility of reallocating specific frequencies1 with the goal of identifying the best approach to maximize net proceeds of systems of competitive bidding for the ,treasury1 consistent with section #cji7;j7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j774 7d7 ,auctions ,the ,commission shall grant licenses for the frequencies identified for reallocation under subsection 7c7 through systems of competitive bidding in accordance with the following schedule3 7#a7 ,not later than #d years after the date of enactment of this ,act1 the ,commission shall1 after notifying the ,assistant ,secretary1 complete #a or more systems of competitive bidding for not less than #bjj megahertz of the frequencies4 7#b7 ,not later than #h years after the date of enactment of this ,act1 the ,commission shall1 after notifying the ,assistant ,secretary1 complete #a or more systems of competitive bidding for any frequencies identified under subsection 7c7 that remain to be auctioned after compliance with paragraph 7#a7 of this subsection4 7e7 ,limitation ,the ,president shall modify or withdraw any frequency proposed for reallocation under this section not later than #fj days before the commencement of a system of competitive bidding scheduled by the ,commission with respect to that frequency1 if the ,president determines that such modification or withdrawal is necessary to protect the national security of the ,united ,states4 7f7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,commerce for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1 to remain available through ,september #cj1 #bjcd1 to provide additional support to the ,assistant ,secretary to-- 7#a7 conduct a timely spectrum analysis of the bands of frequencies-- 7,a7 between #b4g gigahertz and #b4i gigahertz2 7,b7 between #d4d gigahertz and #d4i gigahertz2 and 7,c7 between #g4be gigahertz and #g4d gigahertz2 and 7#b7 publish a biennial report1 with the last report to be published not later than ,june #cj1 #bjcd1 on the value of all spectrum used by ,federal entities 7as defined in section #aac7l7 of the ,national ,telecommunications and ,information ,administration ,organization ,act 7#dg ,u4,s4,c4 #ibc7l7771 that assesses the value of bands of frequencies in increments of not more than #ajj megahertz4 #djjjc4 ,air traffic control improvements 7a7 ,in general ,for the purpose of the acquisition1 construction1 sustainment1 and improvement of facilities and equipment necessary to improve or maintain aviation safety1 in addition to amounts otherwise made available1 there is appropriated to the ,administrator of the ,federal ,aviation ,administration for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #d1gej1jjj1jjj for telecommunications infrastructure modernization and systems upgrades2 7#b7 #c1jjj1jjj1jjj for radar systems replacement2 7#c7 #ejj1jjj1jjj for runway safety technologies1 runway lighting systems1 airport surface surveillance technologies1 and to carry out section #cdg of the ,,faa ,reauthorization ,act of #bjbd2 7#d7 #cjj1jjj1jjj for ,enterprise ,information ,display ,systems2 7#e7 #hj1jjj1jjj to acquire and install not less than #ej ,automated ,weather ,observing ,systems1 to acquire and install not less than #fj ,visual ,weather ,observing ,systems1 to acquire and install not less than #fd weather camera sites1 and to acquire and install weather stations2 7#f7 #dj1jjj1jjj to carry out section #ddgde of title #di1 ,united ,states ,code1 7except for activities described in paragraph 7#e772 7#g7 #a1ijj1jjj1jjj for necessary actions to construct a new air route traffic control center 7in this subsection referred to as ,,artcc73 ,provided1 ,that not more than #b percent of such amount is used for planning or administrative purposes3 ,provided further1 ,that at least #c existing ,a,r,t,c,cs are divested and integrated into the newly constructed ,,artcc2 7#h7 #ajj1jjj1jjj to conduct an ,,artcc ,realignment and ,consolidation ,effort under which at least #aj existing ,a,r,t,c,cs are closed or consolidated to facilitate recapitalization of ,,artcc facilities owned and operated by the ,federal ,aviation ,administration2 7#i7 #a1jjj1jjj1jjj to support recapitalization and consolidation of terminal radar approach control facilities 7in this subsection referred to as ,t,r,a,c,o,ns71 the analysis and identification of ,t,r,a,c,o,ns for divestment1 consolidation1 or integration1 planning1 site selection1 facility acquisition1 and transition activities and other appropriate activities for carrying out such divestment1 consolidation1 or integration1 and the establishment of brand new ,t,r,a,c,o,ns2 7#aj7 #cej1jjj1jjj for unstaffed infrastructure sustainment and replacement2 7#aa7 #ej1jjj1jjj to carry out section #ifa of the ,,faa ,reauthorization ,act of #bjbd2 7#ab7 #cjj1jjj1jjj to carry out section #fai of the ,,faa ,reauthorization ,act of #bjbd2 7#ac7 #ej1jjj1jjj to carry out section #fba of the ,,faa ,reauthorization ,act of #bjbd and to deploy remote tower technology at untowered airports2 and 7#ad7 #ajj1jjj1jjj for air traffic controller advanced training technologies4 7b7 ,quarterly reporting ,not later than #ahj days after the date of enactment of this ,act1 and every #ij days thereafter1 the ,administrator of the ,federal ,aviation ,administration shall submit to ,congress a report that describes any expenditures under this section4 #djjjd4 ,space launch and reentry licensing and permitting user fees 7a7 ,in general ,chapter #eji of title #ea1 ,united ,states ,code1 is amended by adding at the end the following new section3 #ejibd4 ,space launch and reentry licensing and permitting user fees 7a7 ,fees 7#a7 ,in general ,the ,secretary of ,transportation shall impose a fee1 which shall be deposited in the account established under subsection 7b71 on each launch or reentry carried out under a license or permit issued under section #ejijd during #bjbf or a subsequent year1 in an amount equal to the lesser of-- 7,a7 the amount specified in paragraph 7#b7 for the year involved per pound of the weight of the payload2 or 7,b7 the amount specified in paragraph 7#c7 for the year involved4 7#b7 ,paragraph 7#b7 specified amount ,the amount specified in this paragraph is-- 7,a7 for #bjbf1 #j4be2 7,b7 for #bjbg1 #j4ce2 7,c7 for #bjbh1 #j4ej2 7,d7 for #bjbi1 #j4fj2 7,e7 for #bjcj1 #j4ge2 7,f7 for #bjca1 #a2 7,g7 for #bjcb1 #a4be2 7,h7 for #bjcc1 #a4ej2 and 7,i7 for #bjcd and each subsequent year1 the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers 7all items2 ,united ,states city average7 over the previous year4 7#c7 ,paragraph 7#c7 specified amount ,the amount specified in this paragraph is-- 7,a7 for #bjbf1 #cj1jjj2 7,b7 for #bjbg1 #dj1jjj2 7,c7 for #bjbh1 #ej1jjj2 7,d7 for #bjbi1 #ge1jjj2 7,e7 for #bjcj1 #ajj1jjj2 7,f7 for #bjca1 #abe1jjj2 7,g7 for #bjcb1 #agj1jjj2 7,h7 for #bjcc1 #bjj1jjj2 and 7,i7 for #bjcd and each subsequent year1 the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers 7all items2 ,united ,states city average7 over the previous year4 7b7 ,office of ,commercial ,space ,transportation ,launch and ,reentry ,licensing and ,permitting ,fund ,there is established in the ,treasury of the ,united ,states a separate account1 which shall be known as the ,office of ,commercial ,space ,transportation ,launch and ,reentry ,licensing and ,permitting ,fund1 for the purposes of expenses of the ,office of ,commercial ,space ,transportation of the ,federal ,aviation ,administration and to carry out section #fcj7;b7 of the ,,faa ,reauthorization ,act of #bjbd4 #gj percent of the amounts deposited into the fund shall be available for such purposes and shall be available without further appropriation and without fiscal year limitation4 4 7b7 ,clerical amendment ,the table of sections for chapter #eji of title #ea1 ,united ,states ,code1 is amended by inserting after the item relating to section #ejibc the following3 #ejibd4 ,space launch and reentry licensing and permitting user fees4 4 #djjje4 ,mars missions1 ,artemis missions1 and ,moon to ,mars program 7a7 ,in general ,chapter #bjc of title #ea1 ,united ,states ,code1 is amended by adding at the end the following3 #bjcjf4 ,special appropriations for ,mars missions1 ,artemis missions1 and ,moon to ,mars program 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,administration for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #i1iie1jjj1jjj1 to remain available until ,september #cj1 #bjcb1 to use as follows3 7#a7 #gjj1jjj1jjj1 to be obligated not later than fiscal year #bjbf1 for the procurement1 using a competitively bid1 firm fixed-price contract with a ,united ,states commercial provider 7as defined in section #ejaja7g771 of a high-performance ,mars telecommunications orbiter-- 7,a7 that-- 7i7 is capable of providing robust1 continuous communications for-- 7,i7 a ,mars sample return mission1 as described in section #dcb7c77;,c7 of the ,national ,aeronautics and ,space ,administration ,transition ,authorization ,act of #bjag 7#ea ,u4,s4,c4 #bjcjb note2 ,public ,law #aae-aj72 and 7,,ii7 future ,mars surface1 orbital1 and human exploration missions2 7ii7 supports autonomous operations1 onboard processing1 and extended mission duration capabilities2 and 7iii7 is selected from among the commercial proposals that-- 7,i7 received funding from the ,administration in fiscal year #bjbd or #bjbe for commercial design studies for ,mars ,sample ,return2 and 7,,ii7 proposed a separate1 independently launched ,mars telecommunication orbiter supporting an end-to-end ,mars sample return mission2 and 7,b7 which shall be delivered to the ,administration not later than ,december #ca1 #bjbh4 7#b7 #b1fjj1jjj1jjj to meet the requirements of section #bjcjb7;a7 using the program of record known1 as of the date of the enactment of this section1 as ,gateway1 and as described in section #ajhaa7;b77#b77;,b77iv7 of the ,national ,aeronautics and ,space ,administration ,authorization ,act of #bjbb 7#ea ,u4,s4,c4 #bjcjb note2 ,public ,law #aag-afg71 of which not less than #gej1jjj1jjj shall be obligated for each of fiscal years #bjbf1 #bjbg1 and #bjbh4 7#c7 #d1ajj1jjj1jjj for expenses related to meeting the requirements of section #ajhab of the ,national ,aeronautics and ,space ,administration ,authorization ,act of #bjbb 7#ea ,u4,s4,c4 #bjcja2 ,public ,law #aag-afg7 for the procurement1 transportation1 integration1 operation1 and other necessary expenses of the ,space ,launch ,system for ,artemis ,missions ,,iv and ,v1 of which not less than #a1jbe1jjj1jjj shall be obligated for each of fiscal years #bjbf1 #bjbg1 #bjbh1 and #bjbi4 7#d7 #bj1jjj1jjj for expenses related to the continued procurement of the multi-purpose crew vehicle described in section #cjc of the ,national ,aeronautics and ,space ,administration ,authorization ,act of #bjaj 7#db ,u4,s4,c4 #ahcbc71 known as the ,orion1 for use with the ,space ,launch ,system on the ,artemis ,,iv ,mission and reuse in subsequent ,artemis ,missions1 of which not less than #bj1jjj1jjj shall be obligated not later than fiscal year #bjbf4 7#e7 #a1bej1jjj1jjj for expenses related to the operation of the ,international ,space ,station and for the purpose of meeting the requirement under section #ejc7;a7 of the ,national ,aeronautics and ,space ,administration ,authorization ,act of #bjaj 7#db ,u4,s4,c4 #ahcec7;a771 of which not less than #bej1jjj1jjj shall be obligated for such expenses for each of fiscal years #bjbe1 #bjbf1 #bjbg1 #bjbh1 and #bjbi4 7#f7 #a1jjj1jjj1jjj for infrastructure improvements at the manned spaceflight centers of the ,administration1 of which not less than-- 7,a7 #abj1jjj1jjj shall be obligated not later than fiscal year #bjbf for construction1 revitalization1 recapitalization1 or other infrastructure projects and improvements at the center described in ,executive ,order #abfda 7#ec ,fed4 ,reg4 #ahhaf2 relating to designating certain facilities of the ,national ,aeronautics and ,space ,administration in the ,state of ,mississippi as the ,john ,c4 ,stennis ,space ,center72 7,b7 #bej1jjj1jjj shall be obligated not later than fiscal year #bjbf for construction1 revitalization1 recapitalization1 or other infrastructure projects and improvements at the center described in ,executive ,order #aaabi 7#bh ,fed4 ,reg4 #abghg2 relating to designating certain facilities of the ,national ,aeronautics and ,space ,administration and of the ,department of ,defense1 in the ,state of ,florida1 as the ,john ,f4 ,kennedy ,space ,center72 7,c7 #cjj1jjj1jjj shall be obligated not later than fiscal year #bjbf for construction1 revitalization1 recapitalization1 or other infrastructure projects and improvements at the center described in the ,joint ,resolution entitled ,joint ,resolution to designate the ,manned ,spacecraft ,center in ,houston1 ,texas1 as the ,lyndon ,b4 ,johnson ,space ,center in honor of the late ,president1 approved ,february #ag1 #aigc 7,public ,law #ic-h2 #hg ,stat4 #g72 7,d7 #ajj1jjj1jjj shall be obligated not later than fiscal year #bjbf for construction1 revitalization1 recapitalization1 or other infrastructure projects and improvements at the center described in ,executive ,order #ajhgj 7#be ,fed4 ,reg4 #baig2 relating to designating the facilities of the ,national ,aeronautics and ,space ,administration at ,huntsville1 ,alabama1 as the ,george ,c4 ,marshall ,space ,flight ,center72 7,e7 #cj1jjj1jjj shall be obligated not later than fiscal year #bjbf for construction1 revitalization1 recapitalization1 or other infrastructure projects and improvements at the ,michoud ,assembly ,facility in ,new ,orleans1 ,louisiana2 and 7,f7 #he1jjj1jjj shall be obligated to carry out subsection 7b71 of which not less than #e1jjj1jjj shall be obligated for the transportation of the space vehicle described in that subsection1 with the remainder transferred not later than the date that is #ah months after the date of the enactment of this section to the entity designated under that subsection1 for the purpose of construction of a facility to house the space vehicle referred to in that subsection4 7#g7 #cbe1jjj1jjj to fulfill contract number #hj;,,jsc#jbd;,,ca#jjb issued by the ,national ,aeronautics and ,space ,administration on ,june #bf1 #bjbd4 7b7 ,space vehicle transfer 7#a7 ,in general ,not later than #cj days after the date of the enactment of this section1 the ,administrator shall identify a space vehicle described in paragraph 7#b7 to be-- 7,a7 transferred to a field center of the ,administration that is involved in the administration of the ,commercial ,crew ,program 7as described in section #cjb of the ,national ,aeronautics and ,space ,administration ,transition ,authorization ,act of #bjag 7#ea ,u4,s4,c4 #ejaaa note2 ,public ,law #aae-aj772 and 7,b7 placed on public exhibition at an entity within the ,metropolitan ,statistical ,area where such center is located4 7#b7 ,space vehicle described ,a space vehicle described in this paragraph is a vessel that-- 7,a7 has flown into space2 7,b7 has carried astronauts2 and 7,c7 is selected with the concurrence of an entity designated by the ,administrator4 7#c7 ,transfer ,not later than #ah months after the date of the enactment of this section1 the space vehicle identified under paragraph 7#a7 shall be transferred to an entity designated by the ,administrator4 7c7 ,obligation of funds ,funds appropriated under subsection 7a7 shall be obligated as follows3 7#a7 ,not less than #ej percent of the total funds in subsection 7a7 shall be obligated not later than ,september #cj1 #bjbh4 7#b7 #ajj percent of funds shall be obligated not later than ,september #cj1 #bjbi4 7#c7 ,all associated outlays shall occur not later than ,september #cj1 #bjcd4 4 7b7 ,clerical amendment ,the table of sections for chapter #bjc of title #ea1 ,united ,states ,code1 is amended by adding at the end the following3 #bjcjf4 ,special appropriations for ,mars missions1 ,artemis missions1 and ,moon to ,mars program4 4 #djjjf4 ,corporate average fuel economy civil penalties 7a7 ,in general ,section #cbiab of title #di1 ,united ,states ,code1 is amended-- 7#a7 in subsection 7b71 in the matter preceding paragraph 7#a71 by striking #e and inserting #j4jj2 and 7#b7 in subsection 7c77#a77;,b71 by striking #aj and inserting #j4jj4 7b7 ,effect2 applicability ,the amendments made by subsection 7a7 shall-- 7#a7 take effect on the date of enactment of this section2 and 7#b7 apply to all model years of a manufacturer for which the ,secretary of ,transportation has not provided a notification pursuant to section #cbijc7;b77#b77;,b7 of title #di1 ,united ,states ,code1 specifying the penalty due for the average fuel economy of that manufacturer being less than the applicable standard prescribed under section #cbijb of that title4 #djjjg4 ,payments for lease of ,metropolitan ,washington ,airports ,section #diajd7;b7 of title #di1 ,united ,states ,code1 is amended to read as follows3 7b7 ,payments 7#a7 ,in general ,subject to paragraph 7#b71 under the lease1 the ,airports ,authority must pay to the general fund of the ,treasury annually an amount1 computed using the ,,gnp ,price ,deflator-- 7,a7 during the period from #aihg to #bjbf1 equal to #c1jjj1jjj in #aihg dollars2 and 7,b7 for #bjbg and subsequent years1 equal to #ae1jjj1jjj in #bjbg dollars4 7#b7 ,renegotiation ,the ,secretary and the ,airports ,authority shall renegotiate the level of lease payments at least once every #aj years to ensure that in no year the amount specified in paragraph 7#a77;,b7 is less than #ae1jjj1jjj in #bjbg dollars4 4 #djjjh4 ,rescission of certain amounts for the ,national ,oceanic and ,atmospheric ,administration ,any unobligated balances of amounts appropriated or otherwise made available by sections #djjja1 #djjjb1 #djjjc1 and #djjjd of ,public ,law #aag-afi 7#acf ,stat4 #bjbh7 are hereby rescinded4 #djjji4 ,reduction in annual transfers to ,travel ,promotion ,fund ,subsection 7d77#b77;,b7 of the ,travel ,promotion ,act of #bjji 7#bb ,u4,s4,c4 #baca7;d77#b77;,b77 is amended by striking #ajj1jjj1jjj and inserting #bj1jjj1jjj4 #djjaj4 ,treatment of unobligated funds for alternative fuel and low-emission aviation technology ,out of the amounts made available by section #djjjg7;a7 of title ,,iv of ,public ,law #aag-afi 7#di ,u4,s4,c4 #ddejd note71 any unobligated balances of such amounts are hereby rescinded4 #djjaa4 ,rescission of amounts appropriated to ,public ,wireless ,supply ,chain ,innovation ,fund ,of the unobligated balances of amounts made available under section #ajf7;a7 of the ,,chips ,act of #bjbb 7,public ,law #aag-afg2 #acf ,stat4 #acib71 #hej1jjj1jjj are permanently rescinded4 ,v ,committee on ,energy and ,natural ,resources ,a ,oil and gas leasing #ejaja4 ,onshore oil and gas leasing 7a7 ,repeal of ,inflation ,reduction ,act provisions 7#a7 ,onshore oil and gas royalty rates ,subsection 7a7 of section #ejbfb of ,public ,law #aag-afi 7#acf ,stat4 #bjef7 is repealed1 and any provision of law amended or repealed by that subsection is restored or revived as if that subsection had not been enacted into law4 7#b7 ,noncompetitive leasing ,subsection 7e7 of section #ejbfb of ,public ,law #aag-afi 7#acf ,stat4 #bjeg7 is repealed1 and any provision of law amended or repealed by that subsection is restored or revived as if that subsection had not been enacted into law4 7b7 ,requirement to immediately resume onshore oil and gas lease sales 7#a7 ,in general ,the ,secretary of the ,interior shall immediately resume quarterly onshore oil and gas lease sales in compliance with the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aha et seq474 7#b7 ,requirement ,the ,secretary of the ,interior shall ensure-- 7,a7 that any oil and gas lease sale required under paragraph 7#a7 is conducted immediately on completion of all applicable scoping1 public comment1 and environmental analysis requirements under the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aha et seq47 and the ,national ,environmental ,policy ,act of #aifi 7#db ,u4,s4,c4 #dcba et seq472 and 7,b7 that the processes described in subparagraph 7,a7 are conducted in a timely manner to ensure compliance with subsection 7b77#a74 7#c7 ,lease of oil and gas lands ,section #ag7;b77#a77;,a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7;b77#a77;,a771 as amended by subsection 7a71 is amended by inserting ,for purposes of the previous sentence1 the term eligible lands means all lands that are subject to leasing under this ,act and are not excluded from leasing by a statutory prohibition1 and the term available1 with respect to eligible lands1 means those lands that have been designated as open for leasing under a land use plan developed under section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab7 and that have been nominated for leasing through the submission of an expression of interest1 are subject to drainage in the absence of leasing1 or are otherwise designated as available pursuant to regulations adopted by the ,secretary4 after sales are necessary44 7c7 ,quarterly lease sales 7#a7 ,in general ,in accordance with the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aha et seq471 each fiscal year1 the ,secretary of the ,interior shall conduct a minimum of #d oil and gas lease sales of available land in each of the following ,states3 7,a7 ,wyoming4 7,b7 ,new ,mexico4 7,c7 ,colorado4 7,d7 ,utah4 7,e7 ,montana4 7,f7 ,north ,dakota4 7,g7 ,oklahoma4 7,h7 ,nevada4 7,i7 ,alaska4 7#b7 ,requirement ,in conducting a lease sale under paragraph 7#a7 in a ,state described in that paragraph1 the ,secretary of the ,interior-- 7,a7 shall offer not less than #ej percent of available parcels nominated for oil and gas development under the applicable resource management plan in effect for relevant ,bureau of ,land ,management resource management areas within the applicable ,state2 and 7,b7 shall not restrict the parcels offered to #a ,bureau of ,land ,management field office within the applicable ,state unless all nominated parcels are located within the same ,bureau of ,land ,management field office4 7#c7 ,replacement sales ,the ,secretary of the ,interior shall conduct a replacement sale during the same fiscal year if-- 7,a7 a lease sale under paragraph 7#a7 is canceled1 delayed1 or deferred1 including for a lack of eligible parcels2 or 7,b7 during a lease sale under paragraph 7#a7 the percentage of acreage that does not receive a bid is equal to or greater than #be percent of the acreage offered4 7d7 ,mineral ,leasing ,act reforms ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf71 as amended by subsection 7a71 is amended-- 7#a7 by striking the section designation and all that follows through the end of subsection 7a7 and inserting the following3 #ag4 ,leasing of oil and gas parcels 7a7 ,leasing authorized 7#a7 ,in general ,any parcel of land subject to disposition under this ,act that is known or believed to contain oil or gas deposits shall be made available for leasing1 subject to paragraph 7#b71 by the ,secretary of the ,interior1 not later than #ah months after the date of receipt by the ,secretary of an expression of interest in leasing the applicable parcel of land available for disposition under this section1 if the ,secretary determines that the parcel of land is open to oil or gas leasing under the approved resource management plan applicable to the planning area in which the parcel of land is located that is in effect on the date on which the expression of interest was submitted to the ,secretary 7referred to in this subsection as the approved resource management plan74 7#b7 ,resource management plans 7,a7 ,lease terms and conditions ,a lease issued by the ,secretary under this section with respect to an applicable parcel of land made available for leasing under paragraph 7#a7-- 7i7 shall be subject to the terms and conditions of the approved resource management plan2 and 7ii7 may not require any stipulations or mitigation requirements not included in the approved resource management plan4 7,b7 ,effect of amendment ,the initiation of an amendment to an approved resource management plan shall not prevent or delay the ,secretary from making the applicable parcel of land available for leasing in accordance with that approved resource management plan if the other requirements of this section have been met1 as determined by the ,secretary4 2 7#b7 in subsection 7p71 by adding at the end the following3 7#d7 ,term ,a permit to drill approved under this subsection shall be valid for a single1 non-renewable #d-year period beginning on the date that the permit to drill is approved4 2 and 7#c7 by striking subsection 7q7 and inserting the following3 7q7 ,commingling of production ,the ,secretary of the ,interior shall approve applications allowing for the commingling of production from #b or more sources 7including the area of an oil and gas lease1 the area included in a drilling spacing unit1 a unit participating area1 a communitized area1 or non-,federal property7 before production reaches the point of royalty measurement regardless of ownership1 the royalty rates1 and the number or percentage of acres for each source if the applicant agrees to install measurement devices for each source1 utilize an allocation method that achieves volume measurement uncertainty levels within plus or minus #b percent during the production phase reported on a monthly basis1 or utilize an approved periodic well testing methodology4 ,production from multiple oil and gas leases1 drilling spacing units1 communitized areas1 or participating areas from a single wellbore shall be considered a single source4 ,nothing in this subsection shall prevent the ,secretary of the ,interior from continuing the current practice of exercising discretion to authorize higher percentage volume measurement uncertainty levels if appropriate technical and economic justifications have been provided4 4 #ejajb4 ,offshore oil and gas leasing 7a7 ,lease sales 7#a7 ,gulf of ,america region 7,a7 ,in general ,notwithstanding the #bjbd-bjbi ,national ,outer ,continental ,shelf ,oil and ,gas ,leasing ,program 7and any successor leasing program that does not satisfy the requirements of this section71 in addition to lease sales which may be held under that program1 and except within areas subject to existing oil and gas leasing moratoria1 the ,secretary of the ,interior shall conduct a minimum of #cj region-wide oil and gas lease sales1 in a manner consistent with the schedule described in subparagraph 7,b71 in the region identified in the map depicting lease terms and economic conditions accompanying the final notice of sale of the ,bureau of ,ocean ,energy ,management entitled ,gulf of ,mexico ,outer ,continental ,shelf ,region-,wide ,oil and ,gas ,lease ,sale #bed 7#he ,fed4 ,reg4 #hjaj 7,february #ab1 #bjbj774 7,b7 ,timing requirement ,of the not fewer than #cj region-wide lease sales required under this paragraph1 the ,secretary of the ,interior shall-- 7i7 hold not fewer than #a lease sale in the region described in subparagraph 7,a7 by ,december #ae1 #bjbe2 7ii7 hold not fewer than #b lease sales in that region in each of calendar years #bjbf through #bjci1 #a of which shall be held by ,march #ae of the applicable calendar year and #a of which shall be held after ,march #ae but not later than ,august #ae of the applicable calendar year2 and 7iii7 hold not fewer than #a lease sale in that region in calendar year #bjdj1 which shall be held by ,march #ae1 #bjdj4 7#b7 ,alaska region 7,a7 ,in general ,the ,secretary of the ,interior shall conduct a minimum of #f offshore lease sales1 in a manner consistent with the schedule described in subparagraph 7,b71 in the ,cook ,inlet ,planning ,area as identified in the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program published on ,november #ah1 #bjaf1 by the ,bureau of ,ocean ,energy ,management 7as announced in the notice of availability of the ,bureau of ,ocean ,energy ,management entitled ,notice of ,availability of the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program 7#ha ,fed4 ,reg4 #hdfab 7,november #bc1 #bjaf7774 7,b7 ,timing requirement ,of the not fewer than #f lease sales required under this paragraph1 the ,secretary of the ,interior shall hold not fewer than #a lease sale in the area described in subparagraph 7,a7 in each of calendar years #bjbf through #bjbh1 and in each of calendar years #bjcj through #bjcb1 by ,march #ae of the applicable calendar year4 7b7 ,requirements 7#a7 ,terms and stipulations for ,gulf of ,america sales ,in conducting lease sales under subsection 7a77#a71 the ,secretary of the ,interior-- 7,a7 shall1 subject to subparagraph 7,c71 offer the same lease form1 lease terms1 economic conditions1 and lease stipulations #d through #i as contained in the final notice of sale of the ,bureau of ,ocean ,energy ,management entitled ,gulf of ,mexico ,outer ,continental ,shelf ,region-,wide ,oil and ,gas ,lease ,sale #bed 7#he ,fed4 ,reg4 #hjaj 7,february #ab1 #bjbj772 7,b7 may update lease stipulations #a through #c and #aj described in that final notice of sale to reflect current conditions for lease sales conducted under subsection 7a77#a72 7,c7 shall set the royalty rate at not less than #aba_/b percent but not greater than #afb_/c percent2 and 7,d7 shall1 for a lease in water depths of #hjj meters or deeper issued as a result of a sale1 set the primary term for #aj years4 7#b7 ,terms and stipulations for ,alaska ,region sales 7,a7 ,in general ,in conducting lease sales under subsection 7a77#b71 the ,secretary of the ,interior shall offer the same lease form1 lease terms1 economic conditions1 and stipulations as contained in the final notice of sale of the ,bureau of ,ocean ,energy ,management entitled ,cook ,inlet ,planning ,area ,outer ,continental ,shelf ,oil and ,gas ,lease ,sale #bdd 7#hb ,fed4 ,reg4 #bcbia 7,may #bb1 #bjag774 7,b7 ,revenue sharing ,notwithstanding section #h7;g7 and section #i of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accg7;g71 #acch71 and beginning in fiscal year #bjcd1 of the bonuses1 rents1 royalties1 and other revenues derived from lease sales conducted under subsection 7a77#b7-- 7i7 #gj percent shall be paid to the ,state of ,alaska2 and 7ii7 #cj percent shall be deposited in the ,treasury and credited to miscellaneous receipts4 7#c7 ,area offered for lease 7,a7 ,gulf of ,america region ,for each offshore lease sale conducted under subsection 7a77#a71 the ,secretary of the ,interior shall-- 7i7 offer not fewer than #hj1jjj1jjj acres2 or 7ii7 if there are fewer than #hj1jjj1jjj acres that are unleased and available1 offer all unleased and available acres4 7,b7 ,alaska region ,for each offshore lease sale conducted under subsection 7a77#b71 the ,secretary of the ,interior shall-- 7i7 offer not fewer than #a1jjj1jjj acres2 or 7ii7 if there are fewer than #a1jjj1jjj acres that are unleased and available1 offer all unleased and available acres4 7c7 ,offshore commingling ,the ,secretary of the ,interior shall approve a request of an operator to commingle oil or gas production from multiple reservoirs within a single wellbore completed on the outer ,continental ,shelf in the ,gulf of ,america ,region unless the ,secretary of the ,interior determines that conclusive evidence establishes that the commingling-- 7#a7 could not be conducted by the operator in a safe manner2 or 7#b7 would result in an ultimate recovery from the applicable reservoirs to be reduced in comparison to the expected recovery of those reservoirs if they had not been commingled4 7d7 ,offshore oil and gas royalty rate 7#a7 ,repeal ,section #ejbfa of ,public ,law #aag-afi 7#acf ,stat4 #bjef7 is repealed1 and any provision of law amended or repealed by that section is restored or revived as if that section had not been enacted into law4 7#b7 ,royalty rate ,section #h7;a77#a7 of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accg7;a77#a77 7as amended by paragraph 7#a77 is amended-- 7,a7 in subparagraph 7,a71 by striking not less than #aba_/b per centum and inserting not less than #aba_/b percent1 but not more than #afb_/c percent12 7,b7 in subparagraph 7,c71 by striking not less than #aba_/b per centum and inserting not less than #aba_/b percent1 but not more than #afb_/c percent12 7,c7 in subparagraph 7,f71 by striking no less than #aba_/b per centum and inserting not less than #aba_/b percent1 but not more than #afb_/c percent12 and 7,d7 in subparagraph 7,h71 by striking no less than #ab and #a_/b per centum and inserting not less than #aba_/b percent1 but not more than #afb_/c percent14 7e7 ,limitations on amount of distributed qualified outer ,continental ,shelf revenues ,section #aje7;f77#a7 of the ,gulf of ,mexico ,energy ,security ,act of #bjjf 7#dc ,u4,s4,c4 #acca note2 ,public ,law #aji-dcb7 is amended-- 7#a7 in subparagraph 7,b71 by striking and at the end2 7#b7 in subparagraph 7,c71 by striking #bjee4 and inserting #bjbd22 and 7#c7 by adding at the end the following3 7,d7 #fej1jjj1jjj for each of fiscal years #bjbe through #bjcd2 and 7,e7 #ejj1jjj1jjj for each of fiscal years #bjce through #bjee4 4 #ejajc4 ,royalties on extracted methane ,section #ejbfc of ,public ,law #aag-afi 7#cj ,u4,s4,c4 #agbg7 is repealed4 #ejajd4 ,alaska oil and gas leasing 7a7 ,definitions ,in this section3 7#a7 ,coastal ,plain ,the term ,coastal ,plain has the meaning given the term in section #bjjja7;a7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#b7 ,oil and gas program ,the term oil and gas program means the oil and gas program established under section #bjjja7;b77#b7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,interior1 acting through the ,bureau of ,land ,management4 7b7 ,lease sales required 7#a7 ,in general ,subject to paragraph 7#c71 in addition to the lease sales required under section #bjjja7;c77#a77;,a7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note71 the ,secretary shall conduct not fewer than #d lease sales area-wide under the oil and gas program by not later than #aj years after the date of enactment of this ,act4 7#b7 ,terms and conditions ,in conducting lease sales under paragraph 7#a71 the ,secretary shall offer the same terms and conditions as contained in the record of decision described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,record of ,decision for the ,final ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#he ,fed4 ,reg4 #eaged 7,august #ba1 #bjbj774 7#c7 ,sale acreages2 schedule 7,a7 ,acreages ,in conducting the lease sales required under paragraph 7#a71 the ,secretary shall offer for lease under the oil and gas program-- 7i7 not fewer than #djj1jjj acres area-wide in each lease sale2 and 7ii7 those areas that have the highest potential for the discovery of hydrocarbons4 7,b7 ,schedule ,the ,secretary shall offer-- 7i7 the initial lease sale under paragraph 7#a7 not later than #a year after the date of enactment of this ,act2 7ii7 a second lease sale under paragraph 7#a7 not later than #c years after the date of enactment of this ,act2 7iii7 a third lease sale under paragraph 7#a7 not later than #e years after the date of enactment of this ,act2 and 7iv7 a fourth lease sale under paragraph 7#a7 not later than #g years after the date of enactment of this ,act4 7#d7 ,rights-of-way ,section #bjjja7;c77#b7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note7 shall apply to leases awarded under this subsection4 7#e7 ,surface development ,section #bjjja7;c77#c7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note7 shall apply to leases awarded under this subsection4 7c7 ,receipts ,notwithstanding section #ce of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aia7 and section #bjjja7;b77#e7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note71 of the amount of adjusted bonus1 rental1 and royalty receipts derived from the oil and gas program and operations on the ,coastal ,plain pursuant to this section-- 7#a7 7,a7 for each of fiscal years #bjbe through #bjcc1 #ej percent shall be paid to the ,state of ,alaska2 and 7,b7 for fiscal year #bjcd and each fiscal year thereafter1 #gj percent shall be paid to the ,state of ,alaska2 and 7#b7 the balance shall be deposited into the ,treasury as miscellaneous receipts4 #ejaje4 ,national ,petroleum ,reserve-,alaska 7a7 ,definitions ,in this section3 7#a7 ,,npr-,a final environmental impact statement ,the term ,,npr-,a final environmental impact statement means the final environmental impact statement published by the ,bureau of ,land ,management entitled ,national ,petroleum ,reserve in ,alaska ,integrated ,activity ,plan ,final ,environmental ,impact ,statement and dated ,june #bjbj1 including the errata sheet dated ,october #f1 #bjbj1 and excluding the errata sheet dated ,september #bj1 #bjbb4 7#b7 ,,npr-,a record of decision ,the term ,,npr-,a record of decision means the record of decision published by the ,bureau of ,land ,management entitled ,national ,petroleum ,reserve in ,alaska ,integrated ,activity ,plan ,record of ,decision and dated ,december #bjbj4 7#c7 ,program ,the term ,program means the competitive oil and gas leasing1 exploration1 development1 and production program established under section #ajg of the ,naval ,petroleum ,reserves ,production ,act of #aigf 7#db ,u4,s4,c4 #fejf;a74 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,interior4 7b7 ,restoration of ,,npr-,a oil and gas leasing program ,effective beginning on the date of enactment of this ,act1 the ,secretary shall expeditiously restore and resume oil and gas lease sales under the ,program for domestic energy production and ,federal revenue in the areas designated for oil and gas leasing as described in the ,,npr-,a final environmental impact statement and the ,,npr-,a record of decision4 7c7 ,resumption of ,,npr-,a lease sales 7#a7 ,in general ,subject to paragraph 7#b71 the ,secretary shall conduct not fewer than #e lease sales under the ,program by not later than #aj years after the date of enactment of this ,act4 7#b7 ,sales acreages2 schedule 7,a7 ,acreages ,in conducting the lease sales required under paragraph 7#a71 the ,secretary shall offer not fewer than #d1jjj1jjj acres in each lease sale4 7,b7 ,schedule ,the ,secretary shall offer-- 7i7 an initial lease sale under paragraph 7#a7 not later than #a year after the date of enactment of this ,act2 and 7ii7 an additional lease sale under paragraph 7#a7 not later than every #b years after the date of enactment of this ,act4 7d7 ,terms and stipulations for ,,npr-,a lease sales ,in conducting lease sales under subsection 7c71 the ,secretary shall offer the same lease form1 lease terms1 economic conditions1 and stipulations as described in the ,,npr-,a final environmental impact statement and the ,,npr-,a record of decision4 7e7 ,receipts ,section #ajg7l7 of the ,naval ,petroleum ,reserves ,production ,act of #aigf 7#db ,u4,s4,c4 #fejf;a7l77 is amended-- 7#a7 by striking ,all receipts from and inserting the following3 7#a7 ,in general ,except as provided in paragraph 7#b71 all receipts from 2 and 7#b7 by adding at the end the following3 7#b7 ,percent share for fiscal year #bjcd and thereafter ,beginning in fiscal year #bjcd1 of the receipts from sales1 rentals1 bonuses1 and royalties on leases issued pursuant to this section after the date of enactment of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress7-- 7,a7 #gj percent shall be paid to the ,state of ,alaska2 and 7,b7 #cj percent shall be paid into the ,treasury of the ,united ,states4 4 ,b ,mining #ejbja4 ,coal leasing 7a7 ,definitions ,in this section3 7#a7 ,coal lease ,the term coal lease means a lease entered into by the ,united ,states as lessor1 through the ,bureau of ,land ,management1 and an applicant on ,bureau of ,land ,management ,form #cdjj-jab 7or a successor form that contains the terms of a coal lease74 7#b7 ,qualified application ,the term qualified application means an application for a coal lease pending as of the date of enactment of this ,act or submitted within #ij days thereafter under the lease by application program administered by the ,bureau of ,land ,management pursuant to the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aha et seq47 for which any required environmental review has commenced or the ,director of the ,bureau of ,land ,management determines can commence within #ij days after receiving the application4 7b7 ,coal leasing activities ,not later than #ij days after the date of enactment of this ,act1 the ,secretary of the ,interior-- 7#a7 shall-- 7,a7 with respect to each qualified application-- 7i7 if not previously published for public comment1 publish any required environmental review2 7ii7 establish the fair market value of the applicable coal tract2 7iii7 hold a lease sale with respect to the applicable coal tract2 and 7iv7 identify the highest bidder at or above the fair market value and take all other intermediate actions necessary to identify the winning bidder and grant the qualified application2 and 7#b7 may-- 7,a7 with respect to a previously issued coal lease1 grant any additional approvals of the ,department of the ,interior required for mining activities to commence2 and 7,b7 after completing the actions required by clauses 7i7 through 7iv7 of paragraph 7#a77;,a71 grant the qualified application and issue the applicable lease to the person that submitted the qualified application if that person submitted the winning bid in the lease sale held under clause 7iii7 of paragraph 7#a77;,a74 #ejbjb4 ,coal royalty 7a7 ,rate ,section #g7;a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bjg7;a77 is amended1 in the fourth sentence1 by striking #aba_/b per centum and inserting #aba_/b percent1 except such amount shall be not more than #g percent during the period that begins on the date of enactment of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress7 and ends ,september #cj1 #bjcd14 7b7 ,applicability to existing leases ,the amendment made by subsection 7a7 shall apply to a coal lease-- 7#a7 issued under section #b of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7 before1 on1 or after the date of the enactment of this ,act2 and 7#b7 that has not been terminated4 7c7 ,advance royalties ,with respect to a lease issued under section #b of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7 for which the lessee has paid advance royalties under section #g7;b7 of that ,act 7#cj ,u4,s4,c4 #bjg7;b771 the ,secretary of the ,interior shall provide to the lessee a credit for the difference between the amount paid by the lessee in advance royalties for the lease before the date of the enactment of this ,act and the amount the lessee would have been required to pay if the amendment made by subsection 7a7 had been made before the lessee paid advance royalties for the lease4 #ejbjc4 ,leases for known recoverable coal resources ,notwithstanding section #b7;a77#c77;,a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7;a77#c77;,a77 and section #bjb7;a7 of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab7;a771 not later than #ij days after the date of enactment of this ,act1 the ,secretary of the ,interior shall make available for lease known recoverable coal resources of not less than #d1jjj1jjj additional acres on ,federal land located in the #dh contiguous ,states and ,alaska subject to the jurisdiction of the ,secretary1 but which shall not include any ,federal land within-- 7#a7 a ,national ,monument2 7#b7 a ,national ,recreation ,area2 7#c7 a component of the ,national ,wilderness ,preservation ,system2 7#d7 a component of the ,national ,wild and ,scenic ,rivers ,system2 7#e7 a component of the ,national ,trails ,system2 7#f7 a ,national ,conservation ,area2 7#g7 a unit of the ,national ,wildlife ,refuge ,system2 7#h7 a unit of the ,national ,fish ,hatchery ,system2 or 7#i7 a unit of the ,national ,park ,system4 #ejbjd4 ,authorization to mine ,federal coal 7a7 ,authorization ,in order to provide access to coal reserves in adjacent ,state or private land that without an authorization could not be mined economically1 ,federal coal reserves located in ,federal land subject to a mining plan previously approved by the ,secretary of the ,interior as of the date of enactment of this ,act and adjacent to coal reserves in adjacent ,state or private land are authorized to be mined4 7b7 ,requirement ,not later than #ij days after the date of enactment of this ,act1 the ,secretary of the ,interior shall1 without substantial modification1 take such steps as are necessary to authorize the mining of ,federal land described in subsection 7a74 7c7 ,,nepa ,nothing in this section shall prevent a review under the ,national ,environmental ,policy ,act of #aifi 7#db ,u4,s4,c4 #dcba et seq474 ,c ,lands #ejcja4 ,timber sales and long-term contracting for the ,forest ,service and the ,bureau of ,land ,management 7a7 ,forest ,service 7#a7 ,definitions ,in this subsection3 7,a7 ,forest plan ,the term forest plan means a land and resource management plan prepared by the ,secretary for a unit of the ,national ,forest ,system pursuant to section #f of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afjd74 7,b7 ,national ,forest ,system 7i7 ,in general ,the term ,national ,forest ,system means land of the ,national ,forest ,system 7as defined in section #aa7;a7 of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afji7;a777 administered by the ,secretary4 7ii7 ,exclusions ,the term ,national ,forest ,system does not include any forest reserve not created from the public domain4 7,c7 ,secretary ,the term ,secretary means the ,secretary of ,agriculture1 acting through the ,chief of the ,forest ,service4 7#b7 ,timber sales on public domain forest reserves 7,a7 ,in general ,for each of fiscal years #bjbf through #bjcd1 the ,secretary shall sell timber annually on ,national ,forest ,system land in a total quantity that is not less than #bej1jjj1jjj board-feet greater than the quantity of board-feet sold in the previous fiscal year4 7,b7 ,limitation ,the timber sales under subparagraph 7,a7 shall be subject to the maximum allowable sale quantity of timber or the projected timber sale quantity under the applicable forest plan in effect on the date of enactment of this ,act4 7#c7 ,long-term contracting for the ,forest ,service 7,a7 ,long-term contracting ,for the period of fiscal years #bjbe through #bjcd1 the ,secretary shall enter into not fewer than #dj long-term timber sale contracts with private persons or other public or private entities under subsection 7a7 of section #ad of the ,national ,forest ,management ,act of #aigf 7#af ,u4,s4,c4 #dgb;a7 for the sale of national forest materials 7as defined in subsection 7e77#a7 of that section7 in the ,national ,forest ,system4 7,b7 ,contract length ,the period of a timber sale contract entered into to meet the requirement under subparagraph 7,a7 shall be not less than #bj years1 with options for extensions or renewals1 as determined by the ,secretary4 7,c7 ,receipts ,any monies derived from a timber sale contract entered into to meet the requirements under subparagraphs 7,a7 and 7,b7 shall be deposited in the general fund of the ,treasury4 7b7 ,bureau of ,land ,management 7#a7 ,definitions ,in this subsection3 7,a7 ,public lands ,the term public lands has the meaning given the term in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb74 7,b7 ,resource management plan ,the term resource management plan means a land use plan prepared for public lands under section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab74 7,c7 ,secretary ,the term ,secretary means the ,secretary of the ,interior1 acting through the ,director of the ,bureau of ,land ,management4 7#b7 ,timber sales on public lands 7,a7 ,in general ,for each of fiscal years #bjbf through #bjcd1 the ,secretary shall sell timber annually on public lands in a total quantity that is not less than #bj1jjj1jjj board-feet greater than the quantity of board-feet sold in the previous fiscal year4 7,b7 ,limitation ,the timber sales under subparagraph 7,a7 shall be subject to the applicable resource management plan in effect on the date of enactment of this ,act4 7#c7 ,long-term contracting for the ,bureau of ,land ,management 7,a7 ,long-term contracting ,for the period of fiscal years #bjbe through #bjcd1 the ,secretary shall enter into not fewer than #e long-term contracts with private persons or other public or private entities under section #a of the ,act of ,july #ca1 #aidg 7commonly known as the ,materials ,act of #aidg7 7#fa ,stat4 #fha1 chapter #djf2 #cj ,u4,s4,c4 #fja71 for the disposal of vegetative materials described in that section on public lands4 7,b7 ,contract length ,the period of a contract entered into to meet the requirement under subparagraph 7,a7 shall be not less than #bj years1 with options for extensions or renewals1 as determined by the ,secretary4 7,c7 ,receipts ,any monies derived from a contract entered into to meet the requirements under subparagraphs 7,a7 and 7,b7 shall be deposited in the general fund of the ,treasury4 #ejcjb4 ,renewable energy fees on ,federal land 7a7 ,definitions ,in this section3 7#a7 ,annual adjustment factor ,the term ,annual ,adjustment ,factor means #c percent4 7#b7 ,encumbrance factor ,the term ,encumbrance ,factor means-- 7,a7 #ajj percent for a solar energy generation facility2 and 7,b7 an amount determined by the ,secretary1 but not less than #aj percent for a wind energy generation facility4 7#c7 ,national ,forest ,system 7,a7 ,in general ,the term ,national ,forest ,system means land of the ,national ,forest ,system 7as defined in section #aa7;a7 of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afji7;a777 administered by the ,secretary of ,agriculture4 7,b7 ,exclusion ,the term ,national ,forest ,system does not include any forest reserve not created from the public domain4 7#d7 ,per-acre rate ,the term ,per-,acre ,rate1 with respect to a right-of-way1 means the average of the per-acre pastureland rental rates published in the ,cash ,rents ,survey by the ,national ,agricultural ,statistics ,service for the ,state in which the right-of-way is located over the #e calendar-year period preceding the issuance or renewal of the right-of-way4 7#e7 ,project ,the term project means a system described in section #bhja4i7;a77#d7 of title #dc1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act74 7#f7 ,public land ,the term public land means-- 7,a7 public lands 7as defined in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb772 and 7,b7 ,national ,forest ,system land4 7#g7 ,renewable energy project ,the term renewable energy project means a project located on public land that uses wind or solar energy to generate energy4 7#h7 ,right-of-way ,the term right-of-way has the meaning given the term in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb74 7#i7 ,secretary ,the term ,secretary means-- 7,a7 the ,secretary of the ,interior1 with respect to land controlled or administered by the ,secretary of the ,interior2 and 7,b7 the ,secretary of ,agriculture1 with respect to ,national ,forest ,system land4 7b7 ,acreage rent for wind and solar rights-of-way 7#a7 ,in general ,pursuant to section #ejd7;g7 of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agfd7;g771 the ,secretary shall1 subject to paragraph 7#c7 and not later than ,january #a of each calendar year1 collect from the holder of a right-of-way for a renewable energy project an acreage rent in an amount determined by the equation described in paragraph 7#b74 7#b7 ,calculation of acreage rent rate 7,a7 ,equation ,the amount of an acreage rent collected under paragraph 7#a7 shall be determined using the following equation3 ,acreage rent ,a ,b 77#a ,c7,d774 7,b7 ,definitions ,for purposes of the equation described in subparagraph 7,a73 7i7 ,the letter ,a means the ,per-,acre ,rate4 7ii7 ,the letter ,b means the ,encumbrance ,factor4 7iii7 ,the letter ,c means the ,annual ,adjustment ,factor4 7iv7 ,the letter ,d means the year in the term of the right-of-way4 7#c7 ,payment until production ,the holder of a right-of-way for a renewable energy project shall pay an acreage rent collected under paragraph 7#a7 until the date on which energy generation begins4 7c7 ,capacity fees 7#a7 ,in general ,the ,secretary shall1 subject to paragraph 7#c71 annually collect a capacity fee from the holder of a right-of-way for a renewable energy project based on the amount described in paragraph 7#b74 7#b7 ,calculation of capacity fee ,the amount of a capacity fee collected under paragraph 7#a7 shall be equal to the greater of-- 7,a7 an amount equal to the acreage rent described in subsection 7b72 and 7,b7 #c4i percent of the gross proceeds from the sale of electricity produced by the renewable energy project4 7#c7 ,multiple-use reduction factor 7,a7 ,application ,the holder of a right-of-way for a wind energy generation project may request that the ,secretary apply a multiple-use reduction factor of #aj-percent to the amount of a capacity fee determined under paragraph 7#b7 by submitting to the ,secretary an application at such time1 in such manner1 and containing such information as the ,secretary may require4 7,b7 ,approval ,the ,secretary may approve an application submitted under subparagraph 7,a7 only if not less than #be percent of the land within the area of the right-of-way is authorized for use1 occupancy1 or development with respect to an activity other than the generation of wind energy for the entirety of the year in which the capacity fee is collected4 7,c7 ,late determination 7i7 ,in general ,if the ,secretary approves an application under subparagraph 7,b7 for a wind energy generation project after the date on which the holder of the right-of-way for the project begins paying a capacity fee1 the ,secretary shall apply the multiple-use reduction factor described in subparagraph 7,a7 to the capacity fee for the first year beginning after the date of approval and each year thereafter for the period during which the right-of-way remains in effect4 7ii7 ,refund ,the ,secretary may not refund the holder of a right-of-way for the difference in the amount of a capacity fee paid in a previous year4 7d7 ,late payment fee2 termination 7#a7 ,in general ,the ,secretary may charge the holder of a right-of-way for a renewable energy project a late payment fee if the ,secretary does not receive payment for the acreage rent under subsection 7b7 or the capacity fee under subsection 7c7 by the date that is #ae days after the date on which the payment was due4 7#b7 ,termination of right-of-way ,the ,secretary may terminate a right-of-way for a renewable energy project if the ,secretary does not receive payment for the acreage rent under subsection 7b7 or the capacity fee under subsection 7c7 by the date that is #ij days after the date on which the payment was due4 #ejcjc4 ,renewable energy revenue sharing 7a7 ,definitions ,in this section3 7#a7 ,county ,the term county includes a parish1 township1 borough1 and any other similar1 independent unit of local government4 7#b7 ,covered land ,the term covered land means land that is-- 7,a7 public land administered by the ,secretary2 and 7,b7 not excluded from the development of solar or wind energy under-- 7i7 a land use plan2 or 7ii7 other ,federal law4 7#c7 ,national ,forest ,system 7,a7 ,in general ,the term ,national ,forest ,system means land of the ,national ,forest ,system 7as defined in section #aa7;a7 of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afji7;a777 administered by the ,secretary of ,agriculture4 7,b7 ,exclusion ,the term ,national ,forest ,system does not include any forest reserve not created from the public domain4 7#d7 ,public land ,the term public land means-- 7,a7 public lands 7as defined in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb772 and 7,b7 ,national ,forest ,system land4 7#e7 ,renewable energy project ,the term renewable energy project means a system described in section #bhja4i7;a77#d7 of title #dc1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act71 located on covered land that uses wind or solar energy to generate energy4 7#f7 ,secretary ,the term ,secretary means-- 7,a7 the ,secretary of the ,interior1 with respect to land controlled or administered by the ,secretary of the ,interior2 and 7,b7 the ,secretary of ,agriculture1 with respect to ,national ,forest ,system land4 7b7 ,disposition of revenue 7#a7 ,disposition of revenues ,beginning on ,january #a1 #bjbf1 the amounts collected from a renewable energy project as bonus bids1 rentals1 fees1 or other payments under a right-of-way1 permit1 lease1 or other authorization shall-- 7,a7 be deposited in the general fund of the ,treasury2 and 7,b7 without further appropriation or fiscal year limitation1 be allocated as follows3 7i7 #be percent shall be paid from amounts in the general fund of the ,treasury to the ,state within the boundaries of which the revenue is derived4 7ii7 #be percent shall be paid from amounts in the general fund of the ,treasury to each county in a ,state within the boundaries of which the revenue is derived1 to be allocated among each applicable county based on the percentage of county land from which the revenue is derived4 7#b7 ,payments to states and counties 7,a7 ,in general ,amounts paid to ,states and counties under paragraph 7#a7 shall be used in accordance with the requirements of section #ce of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aia74 7,b7 ,payments in lieu of taxes ,a payment to a county under paragraph 7#a7 shall be in addition to a payment in lieu of taxes received by the county under chapter #fi of title #ca1 ,united ,states ,code4 7,c7 ,timing ,the amounts required to be paid under paragraph 7#a77;,b7 for an applicable fiscal year shall be made available in the fiscal year that immediately follows the fiscal year for which the amounts were collected4 #ejcjd4 ,rescission of ,national ,park ,service and ,bureau of ,land ,management funds ,there are rescinded the unobligated balances of amounts made available by the following sections of ,public ,law #aag-afi 7commonly known as the ,inflation ,reduction ,act of #bjbb7 7#acf ,stat4 #ahah73 7#a7 ,section #ejbba 7#acf ,stat4 #bjeb74 7#b7 ,section #ejbbb 7#acf ,stat4 #bjeb74 7#c7 ,section #ejbbc 7#acf ,stat4 #bjeb74 #ejcje4 ,celebrating ,america's #bejth anniversary ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,interior 7acting through the ,director of the ,national ,park ,service7 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #aej1jjj1jjj for events1 celebrations1 and activities surrounding the observance and commemoration of the #bejth anniversary of the founding of the ,united ,states1 to remain available through fiscal year #bjbh4 ,d ,energy #ejdja4 ,strategic ,petroleum ,reserve 7a7 ,energy ,policy and ,conservation ,act definitions ,in this section1 the terms related facility1 storage facility1 and ,strategic ,petroleum ,reserve have the meanings given those terms in section #aeb of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbcb74 7b7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,energy for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bah1jjj1jjj for maintenance of1 including repairs to1 storage facilities and related facilities of the ,strategic ,petroleum ,reserve2 and 7#b7 #aga1jjj1jjj to acquire1 by purchase1 petroleum products for storage in the ,strategic ,petroleum ,reserve4 7c7 ,repeal of strategic petroleum reserve drawdown and sale mandate ,section #bjjjc of ,public ,law #aae-ig 7#db ,u4,s4,c4 #fbda note7 is repealed4 #ejdjb4 ,repeals2 rescissions 7a7 ,repeal and rescission ,section #ejadb of ,public ,law #aag-afi 7#acf ,stat4 #bjdd7 7commonly known as the ,inflation ,reduction ,act of #bjbb7 is repealed and the unobligated balance of amounts made available under that section 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 7b7 ,rescissions 7#a7 ,in general ,the unobligated balances of amounts made available under the sections described in paragraph 7#b7 are rescinded4 7#b7 ,sections described ,the sections referred to in paragraph 7#a7 are the following sections of ,public ,law #aag-afi 7commonly known as the ,inflation ,reduction ,act of #bjbb73 7,a7 ,section #ejabc 7#db ,u4,s4,c4 #ahgie;b74 7,b7 ,section #ejada 7#acf ,stat4 #bjdb74 7,c7 ,section #ejadd 7#acf ,stat4 #bjdd74 7,d7 ,section #ejade 7#acf ,stat4 #bjde74 7,e7 ,section #ejaea 7#db ,u4,s4,c4 #ahgae74 7,f7 ,section #ejaeb 7#db ,u4,s4,c4 #ahgae;a74 7,g7 ,section #ejaec 7#db ,u4,s4,c4 #ahgae;b74 7,h7 ,section #ejafa 7#db ,u4,s4,c4 #agaac;b74 #ejdjc4 ,energy dominance financing 7a7 ,in general ,section #agjf of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #afeag7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#a71 by striking or at the end2 7,b7 in paragraph 7#b71 by striking avoid and all that follows through the period at the end and inserting increase capacity or output2 or2 and 7,c7 by adding at the end the following3 7#c7 support or enable the provision of known or forecastable electric supply at time intervals necessary to maintain or enhance grid reliability or other system adequacy needs4 2 7#b7 by striking subsection 7c72 7#c7 by redesignating subsections 7d7 through 7f7 as subsections 7c7 through 7e71 respectively2 7#d7 in subsection 7c7 7as so redesignated7-- 7,a7 in paragraph 7#a71 by adding and at the end2 7,b7 by striking paragraph 7#b72 and 7,c7 by redesignating paragraph 7#c7 as paragraph 7#b72 7#e7 in subsection 7e7 7as so redesignated71 by striking for-- in the matter preceding paragraph 7#a7 and all that follows through the period at the end of paragraph 7#b7 and inserting for enabling the identification1 leasing1 development1 production1 processing1 transportation1 transmission1 refining1 and generation needed for energy and critical minerals42 and 7#f7 by adding at the end the following3 7f7 ,funding 7#a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available through ,september #cj1 #bjbh1 to carry out activities under this section4 7#b7 ,administrative costs ,of the amount made available under paragraph 7#a71 the ,secretary shall use not more than #c percent for administrative expenses4 4 7b7 ,commitment authority ,section #ejadd7;b7 of ,public ,law #aag-afi 7commonly known as the ,inflation ,reduction ,act of #bjbb7 7#acf ,stat4 #bjde7 is amended by striking #bjbf and inserting #bjbh4 #ejdjd4 ,transformational artificial intelligence models 7a7 ,definitions ,in this section3 7#a7 ,american science cloud ,the term ,american science cloud means a system of ,united ,states government1 academic1 and private sector programs and infrastructures utilizing cloud computing technologies to facilitate and support scientific research1 data sharing1 and computational analysis across various disciplines while ensuring compliance with applicable legal1 regulatory1 and privacy standards4 7#b7 ,artificial intelligence ,the term artificial intelligence has the meaning given the term in section #ejjb of the ,national ,artificial ,intelligence ,initiative ,act of #bjbj 7#ae ,u4,s4,c4 #idja74 7b7 ,transformational models ,the ,secretary of ,energy shall-- 7#a7 mobilize ,national ,laboratories to partner with industry sectors within the ,united ,states to curate the scientific data of the ,department of ,energy across the ,national ,laboratory complex so that the data is structured1 cleaned1 and preprocessed in a way that makes it suitable for use in artificial intelligence and machine learning models2 and 7#b7 initiate seed efforts for self-improving artificial intelligence models for science and engineering powered by the data described in paragraph 7#a74 7c7 ,uses 7#a7 ,microelectronics ,the curated data described in subsection 7b77#a7 may be used to rapidly develop next-generation microelectronics that have greater capabilities beyond ,moore's law while requiring lower energy consumption4 7#b7 ,new energy technologies ,the artificial intelligence models developed under subsection 7b77#b7 shall be provided to the scientific community through the ,american science cloud to accelerate innovation in discovery science and engineering for new energy technologies4 7d7 ,appropriations ,there is appropriated1 out of any funds in the ,treasury not otherwise appropriated1 #aej1jjj1jjj1 to remain available through ,september #cj1 #bjbf1 to carry out this section4 ,e ,water #ejeja4 ,water conveyance and surface water storage enhancement ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,interior1 acting through the ,commissioner of ,reclamation1 for fiscal year #bjbe1 out of any funds in the ,treasury not otherwise appropriated1 #a1jjj1jjj1jjj1 to remain available through ,september #cj1 #bjcd1 for construction and associated activities that restore or increase the capacity or use of existing conveyance facilities constructed by the ,bureau of ,reclamation or for construction and associated activities that increase the capacity of existing ,bureau of ,reclamation surface water storage facilities1 in a manner as determined by the ,secretary of the ,interior1 acting through the ,commissioner of ,reclamation3 ,provided1 ,that1 for the purposes of section #bjc of the ,reclamation ,reform ,act of #aihb 7#dc ,u4,s4,c4 #cij;cc7 or section #cdjd7;a7 of the ,reclamation ,projects ,authorization and ,adjustment ,act of #aiib 7,public ,law #ajb-ege2 #ajf ,stat4 #dgjh71 a contract or agreement entered into pursuant to this section shall not be treated as a new or amended contract3 ,provided further1 ,that none of the funds provided under this section shall be reimbursable or subject to matching or cost-sharing requirements4 ,,vi ,committee on ,environment and ,public ,works #fjjja4 ,rescission of funding for clean heavy-duty vehicles ,the unobligated balances of amounts made available to carry out section #acb of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcb7 are rescinded4 #fjjjb4 ,repeal of ,greenhouse ,gas ,reduction ,fund ,section #acd of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcd7 is repealed and the unobligated balances of amounts made available to carry out that section 7as in effect on the day before the date of enactment of this ,act7 are rescinded4 #fjjjc4 ,rescission of funding for diesel emissions reductions ,the unobligated balances of amounts made available to carry out section #fjajd of ,public ,law #aag-afi 7#acf ,stat4 #bjfg7 are rescinded4 #fjjjd4 ,rescission of funding to address air pollution ,the unobligated balances of amounts made available to carry out section #fjaje of ,public ,law #aag-afi 7#acf ,stat4 #bjfg7 are rescinded4 #fjjje4 ,rescission of funding to address air pollution at schools ,the unobligated balances of amounts made available to carry out section #fjajf of ,public ,law #aag-afi 7#acf ,stat4 #bjfi7 are rescinded4 #fjjjf4 ,rescission of funding for the low emissions electricity program ,the unobligated balances of amounts made available to carry out section #ace of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdce7 are rescinded4 #fjjjg4 ,rescission of funding for section #baa7o7 of the ,clean ,air ,act ,the unobligated balances of amounts made available to carry out section #fjajh of ,public ,law #aag-afi 7#acf ,stat4 #bjgj7 are rescinded4 #fjjjh4 ,rescission of funding for implementation of the ,american ,innovation and ,manufacturing ,act ,the unobligated balances of amounts made available to carry out section #fjaji of ,public ,law #aag-afi 7#acf ,stat4 #bjga7 are rescinded4 #fjjji4 ,rescission of funding for enforcement technology and public information ,the unobligated balances of amounts made available to carry out section #fjaaj of ,public ,law #aag-afi 7#acf ,stat4 #bjga7 are rescinded4 #fjjaj4 ,rescission of funding for greenhouse gas corporate reporting ,the unobligated balances of amounts made available to carry out section #fjaaa of ,public ,law #aag-afi 7#acf ,stat4 #bjgb7 are rescinded4 #fjjaa4 ,rescission of funding for environmental product declaration assistance ,the unobligated balances of amounts made available to carry out section #fjaab of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note2 #acf ,stat4 #bjgb7 are rescinded4 #fjjab4 ,rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems 7a7 ,rescission ,the unobligated balances of amounts made available to carry out subsections 7a7 and 7b7 of section #acf of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7 are rescinded4 7b7 ,period ,section #acf7;g7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7;g77 is amended by striking calendar year #bjbd and inserting calendar year #bjcd4 #fjjac4 ,rescission of funding for greenhouse gas air pollution plans and implementation grants ,the unobligated balances of amounts made available to carry out section #acg of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcg7 are rescinded4 #fjjad4 ,rescission of funding for environmental protection agency efficient1 accurate1 and timely reviews ,the unobligated balances of amounts made available to carry out section #fjaae of ,public ,law #aag-afi 7#acf ,stat4 #bjgg7 are rescinded4 #fjjae4 ,rescission of funding for low-embodied carbon labeling for construction materials ,the unobligated balances of amounts made available to carry out section #fjaaf of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note2 #acf ,stat4 #bjgg7 are rescinded4 #fjjaf4 ,rescission of funding for environmental and climate justice block grants ,the unobligated balances of amounts made available to carry out section #ach of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdch7 are rescinded4 #fjjag4 ,rescission of funding for ,,esa recovery plans ,the unobligated balances of amounts made available to carry out section #fjcja of ,public ,law #aag-afi 7#acf ,stat4 #bjgi7 are rescinded4 #fjjah4 ,rescission of funding for environmental and climate data collection ,the unobligated balances of amounts made available to carry out section #fjdja of ,public ,law #aag-afi 7#acf ,stat4 #bjgi7 are rescinded4 #fjjai4 ,rescission of neighborhood access and equity grant program ,the unobligated balances of amounts made available to carry out section #agg of title #bc1 ,united ,states ,code1 are rescinded4 #fjjbj4 ,rescission of funding for ,federal building assistance ,the unobligated balances of amounts made available to carry out section #fjejb of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 are rescinded4 #fjjba4 ,rescission of funding for low-carbon materials for ,federal buildings ,the unobligated balances of amounts made available to carry out section #fjejc of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 are rescinded4 #fjjbb4 ,rescission of funding for ,,gsa emerging and sustainable technologies ,the unobligated balances of amounts made available to carry out section #fjejd of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 are rescinded4 #fjjbc4 ,rescission of environmental review implementation funds ,the unobligated balances of amounts made available to carry out section #agh of title #bc1 ,united ,states ,code1 are rescinded4 #fjjbd4 ,rescission of low-carbon transportation materials grants ,the unobligated balances of amounts made available to carry out section #agi of title #bc1 ,united ,states ,code1 are rescinded4 #fjjbe4 ,john ,f4 ,kennedy ,center for the ,performing ,arts 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bef1feg1jjj1 to remain available until ,september #cj1 #bjbi1 for necessary expenses for capital repair1 restoration1 maintenance backlog1 and security structures of the building and site of the ,john ,f4 ,kennedy ,center for the ,performing ,arts4 7b7 ,administrative costs ,of the amounts made available under subsection 7a71 not more than #c percent may be used for administrative costs necessary to carry out this section4 #fjjbf4 ,project sponsor opt-in fees for environmental reviews ,title ,i of the ,national ,environmental ,policy ,act of #aifi 7#db ,u4,s4,c4 #dcca et seq47 is amended by adding at the end the following3 #aab4 ,project sponsor opt-in fees for environmental reviews 7a7 ,process 7#a7 ,project sponsor ,a project sponsor that intends to pay a fee under this section for the preparation1 or supervision of the preparation1 of an environmental assessment or environmental impact statement for a project shall submit to the ,council-- 7,a7 a description of the project2 and 7,b7 a declaration of whether the project sponsor intends to prepare the environmental assessment or environmental impact statement under section #ajg7;f74 7#b7 ,council on environmental quality ,not later than #ae days after the date on which the ,council receives information described in paragraph 7#a7 from a project sponsor1 the ,council shall provide to the project sponsor notice of the amount of the fee to be paid under this section1 as determined under subsection 7b74 7#c7 ,payment of fee ,a project sponsor may pay a fee under this section after receipt of the notice described in paragraph 7#b74 7#d7 ,deadline for environmental reviews for which a fee is paid ,notwithstanding section #ajg7;g77#a7-- 7,a7 an environmental assessment for which a fee is paid under this section shall be completed not later than #ahj days after the date on which the fee is paid2 and 7,b7 an environmental impact statement for which a fee is paid under this section shall be completed not later than #a year after the date of publication of the notice of intent to prepare the environmental impact statement4 7b7 ,fee amount ,the amount of a fee under this section shall be-- 7#a7 #abe percent of the anticipated costs to prepare the environmental assessment or environmental impact statement2 and 7#b7 in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section #ajg7;f71 #abe percent of the anticipated costs to supervise preparation of1 and1 as applicable1 prepare1 the environmental assessment or environmental impact statement4 4 ,,vii ,finance ,a ,tax #gjjja4 ,references to the ,internal ,revenue ,code of #aihf1 etc 7a7 ,references ,except as otherwise expressly provided1 whenever in this title1 an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7b7 ,certain rules regarding effect of rate changes not applicable ,section #ae of the ,internal ,revenue ,code of #aihf shall not apply to any change in rate of tax by reason of any provision of1 or amendment made by1 this title4 #a ,providing permanent tax relief for middle-class families and workers #gjaja4 ,extension and enhancement of reduced rates 7a7 ,in general ,section #a7;j7 is amended-- 7#a7 in paragraph 7#a71 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,inflation adjustment ,section #a7;j77#c77;,b77i7 is amended by inserting solely for purposes of determining the dollar amounts at which any rate bracket higher than #ab percent ends and at which any rate bracket higher than #bb percent begins1 before subsection 7f77#c74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjajb4 ,extension and enhancement of increased standard deduction 7a7 ,in general ,section #fc7;c77#g7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf in the matter preceding subparagraph 7,a71 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,additional increase in standard deduction ,paragraph 7#g7 of section #fc7;c7 is amended-- 7#a7 by striking #ah1jjj both places it appears in subparagraphs 7,a77i7 and 7,b77ii7 and inserting #bc1fbe1 7#b7 by striking #ab1jjj both places it appears in subparagraphs 7,a77ii7 and 7,b77ii7 and inserting #ae1gej1 7#c7 by striking #bjah in subparagraph 7,b77ii7 and inserting #bjbe1 and 7#d7 by striking #bjag in subparagraph 7,b77ii77,,ii7 and inserting #bjbd4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #gjajc4 ,termination of deduction for personal exemptions other than temporary senior deduction 7a7 ,in general ,section #aea7;d77#e7 is amended-- 7#a7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag1 7#b7 by striking 1 and before ,january #a1 #bjbf1 and 7#c7 by adding at the end the following new subparagraph3 7,c7 ,deduction for seniors 7i7 ,in general ,in the case of a taxable year beginning before ,january #a1 #bjbi1 there shall be allowed a deduction in an amount equal to #f1jjj for each qualified individual with respect to the taxpayer4 7ii7 ,qualified individual ,for purposes of clause 7i71 the term qualified individual means-- 7,i7 the taxpayer1 if the taxpayer has attained age #fe before the close of the taxable year1 and 7,,ii7 in the case of a joint return1 the taxpayer's spouse1 if such spouse has attained age #fe before the close of the taxable year4 7iii7 ,limitation based on modified adjusted gross income 7,i7 ,in general ,in the case of any taxpayer for any taxable year1 the #f1jjj amount in clause 7i7 shall be reduced 7but not below zero7 by #f percent of so much of the taxpayer's modified adjusted gross income as exceeds #ge1jjj 7#aej1jjj in the case of a joint return74 7,,ii7 ,modified adjusted gross income ,for purposes of this clause1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7iv7 ,social security number required 7,i7 ,in general ,clause 7i7 shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual's social security number on the return of tax for the taxable year4 7,,ii7 ,social security number ,for purposes of subclause 7,i71 the term social security number has the meaning given such term in section #bd7;h77#g74 7v7 ,married individuals ,if the taxpayer is a married individual 7within the meaning of section #ggjc71 this subparagraph shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year4 4 7b7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b7 is amended by striking and at the end of subparagraph 7,u71 by striking the period at the end of subparagraph 7,v7 and inserting 1 and1 and by inserting after subparagraph 7,v7 the following new subparagraph3 7,w7 an omission of a correct social security number required under section #aea7;d77#e77;,c7 7relating to deduction for seniors74 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #gjajd4 ,extension and enhancement of increased child tax credit 7a7 ,extension and increase of expanded child tax credit ,section #bd7;h7 is amended-- 7#a7 in paragraph 7#a71 by striking 1 and before ,january #a1 #bjbf1 7#b7 in paragraph 7#b71 by striking #b1jjj and inserting #b1bjj1 and 7#c7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,social security number required ,section #bd7;h77#g7 is amended to read as follows3 7#g7 ,social security number required 7,a7 ,in general ,no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year-- 7i7 the taxpayer's social security number 7or1 in the case of a joint return1 the social security number of at least #a spouse71 and 7ii7 the social security number of such qualifying child4 7,b7 ,social security number ,for purposes of this paragraph1 the term social security number means a social security number issued to an individual by the ,social ,security ,administration1 but only if the social security number is issued-- 7i7 to a citizen of the ,united ,states or pursuant to subclause 7,i7 7or that portion of subclause 7,,iii7 that relates to subclause 7,i77 of section #bje7;c77#b77;,b77i7 of the ,social ,security ,act1 and 7ii7 before the due date for such return4 4 7c7 ,inflation adjustments ,section #bd7;i7 is amended to read as follows3 7i7 ,inflation adjustments 7#a7 ,maximum amount of refundable credit ,in the case of a taxable year beginning after #bjbd1 the #a1djj amount in subsection 7h77#e7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting #bjag for #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,special rule for adjustment of credit amount ,in the case of a taxable year beginning after #bjbe1 the #b1bjj amount in subsection 7h77#b7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting #bjbd for #bjaf in subparagraph 7,a77ii7 thereof4 7#c7 ,rounding ,if any increase under this subsection is not a multiple of #ajj1 such increase shall be rounded to the next lowest multiple of #ajj4 4 7d7 ,conforming amendment ,section #bd7;h77#e7 is amended to read as follows3 7#e7 ,maximum amount of refundable credit ,the amount determined under subsection 7d77#a77;,a7 with respect to any qualifying child shall not exceed #a1djj1 and such subsection shall be applied without regard to paragraph 7#d7 of this subsection4 4 7e7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b77;,i7 is amended by striking section #bd7;e7 and inserting section #bd4 7f7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #gjaje4 ,extension and enhancement of deduction for qualified business income 7a7 ,increase in taxable income limitation phase-in amounts 7#a7 ,in general ,subparagraph 7,b7 of section #aii;,a7b77#c7 is amended by striking #ej1jjj 7#ajj1jjj in the case of a joint return7 each place it appears and inserting #ge1jjj 7#aej1jjj in the case of a joint return74 7#b7 ,conforming amendment ,paragraph 7#c7 of section #aii;,a7d7 is amended by striking #ej1jjj 7#ajj1jjj in the case of a joint return7 each place it appears and inserting #ge1jjj 7#aej1jjj in the case of a joint return7 4 7b7 ,minimum deduction for active qualified business income 7#a7 ,in general ,subsection 7i7 of section #aii;,a is amended to read as follows3 7i7 ,minimum deduction for active qualified business income 7#a7 ,in general ,in the case of an applicable taxpayer for any taxable year1 the deduction allowed under subsection 7a7 for the taxable year shall be equal to the greater of-- 7,a7 the amount of such deduction determined without regard to this subsection1 or 7,b7 #djj4 7#b7 ,applicable taxpayer ,for purposes of this subsection-- 7,a7 ,in general ,the term applicable taxpayer means1 with respect to any taxable year1 a taxpayer whose aggregate qualified business income with respect to all active qualified trades or businesses of the taxpayer for such taxable year is at least #a1jjj4 7,b7 ,active qualified trade or business ,the term active qualified trade or business means1 with respect to any taxpayer for any taxable year1 any qualified trade or business of the taxpayer in which the taxpayer materially participates 7within the meaning of section #dfi7;h774 7#c7 ,inflation adjustment ,in the case of any taxable year beginning after #bjbf1 the #djj amount in paragraph 7#a77;,b7 and the #a1jjj amount in paragraph 7#b77;,a7 shall each be increased by an amount equal to -- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under this paragraph is not a multiple of #e1 such increase shall be rounded to the nearest multiple of #e4 4 7#b7 ,conforming amendment ,section #aii;,a7a7 is amended by inserting except as provided in subsection 7i71 before there4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjajf4 ,extension and enhancement of increased estate and gift tax exemption amounts 7a7 ,in general ,section #bjaj7;c77#c7 is amended-- 7#a7 in subparagraph 7,a7 by striking #e1jjj1jjj and inserting #ae1jjj1jjj1 7#b7 in subparagraph 7,b7-- 7,a7 in the matter preceding clause 7i71 by striking #bjaa and inserting #bjbf1 and 7,b7 in clause 7ii71 by striking calendar year #bjaj and inserting calendar year #bjbe1 and 7#c7 by striking subparagraph 7,c74 7b7 ,effective date ,the amendments made by this section shall apply to estates of decedents dying and gifts made after ,december #ca1 #bjbe4 #gjajg4 ,extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds 7a7 ,in general ,section #ee7;d77#d7 is amended-- 7#a7 in subparagraph 7,a71 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking and before #bjbf in the heading4 7b7 ,modification of inflation adjustment ,section #ee7;d77#d77;,b7 is amended-- 7#a7 by striking #bjah and inserting #bjah 7#bjbf1 in the case of the #a1jjj1jjj amount in subparagraph 7,a77ii77,i771 and 7#b7 by striking determined by substituting calendar year #bjag for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 and inserting 8determined by substituting for #8calendar year #bjaf' in subparagraph 7,a77ii7 thereof-- 7#a7 calendar year #bjag1 in the case of the #aji1djj amount in subparagraph 7,a77i77,i7 and the #gj1cjj amount in subparagraph 7,a77i77,,ii71 and 7#b7 calendar year #bjbe1 in the case of the #a1jjj1jjj amount in subparagraph 7,a77ii77,i74 4 7c7 ,modification of phaseout amount ,section #ee7;d77#d77;,a77ii7 is amended by striking and at the end of subclause 7,,ii71 and by adding at the end the following new subclause3 7,,iv7 by substituting #ej percent for #be percent1 and 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjajh4 ,extension and modification of limitation on deduction for qualified residence interest 7a7 ,in general ,section #afc7;h77#c77;,f7 is amended-- 7#a7 in clause 7i7-- 7,a7 by striking 1 and before ,january #a1 #bjbf1 7,b7 by redesignating subclauses 7,,iii7 and 7,,iv7 as subclauses 7,,iv7 and 7,v71 respectively1 7,c7 by striking subclause 7,,iii7 in subclause 7,v71 as so redesignated1 and inserting subclause 7,,iv71 and 7,d7 by inserting after subclause 7,,ii7 the following new subclause3 7,,iii7 ,mortgage insurance premiums treated as interest ,clause 7iv7 of subparagraph 7,e7 shall not apply4 1 7#b7 by striking clause 7ii7 and redesignating clauses 7iii7 and 7iv7 as clauses 7ii7 and 7iii71 respectively1 and 7#c7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaji4 ,extension and modification of limitation on casualty loss deduction 7a7 ,in general ,section #afe7;h77#e7 is amended-- 7#a7 in subparagraph 7,a71 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,extension to ,state declared disasters 7#a7 ,in general ,subparagraph 7,a7 of section #afe7;h77#e71 as amended by subsection 7a71 is further amended by striking 7i77#e77 and inserting 7i77#e77 or a ,state declared disaster4 7#b7 ,exception related to personal casualty gains ,clause 7i7 of section #afe7;h77#e77;,b7 is amended by striking 7as so defined7 and inserting 7as so defined7 or a ,state declared disaster4 7#c7 ,state declared disaster ,paragraph 7#e7 of section #afe7;h7 is amended by adding at the end the following new subparagraph3 7,c7 ,state declared disaster ,for purposes of this paragraph-- 7i7 ,in general ,the term ,state declared disaster means1 with respect to any ,state1 any natural catastrophe 7including any hurricane1 tornado1 storm1 high water1 wind-driven water1 tidal wave1 tsunami1 earthquake1 volcanic eruption1 landslide1 mudslide1 snowstorm1 or drought71 or1 regardless of cause1 any fire1 flood1 or explosion1 in any part of the ,state1 which in the determination of the ,governor of such ,state 7or the ,mayor1 in the case of the ,district of ,columbia7 and the ,secretary causes damage of sufficient severity and magnitude to warrant the application of the rules of this section4 7ii7 ,state ,the term ,state includes the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaaj4 ,termination of miscellaneous itemized deductions other than educator expenses 7a7 ,in general ,section #fg7;g7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,deduction for educator expenses 7#a7 ,in general ,section #fg7;b7 is amended by striking and at the end of paragraph 7#aa71 by striking the period at the end of paragraph 7#ab7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#ac7 the deductions allowed by section #afb for educator expenses 7as defined in subsection 7g774 4 7#b7 ,inclusion of coaches and certain nonathletic instructional equipment ,section #fg is amended by redesignating subsection 7g71 as amended by this section1 as subsection 7h71 and by inserting after subsection 7f7 the following new section3 7g7 ,educator expenses ,for purposes of subsection 7b77#ac71 the term educator expenses means expenses of a type which would be described in section #fb7;a77#b77;,d7 if-- 7#a7 such section were applied-- 7,a7 without regard to the dollar limitation1 7,b7 without regard to 7other than nonathletic supplies for courses of instruction in health or physical education7 in clause 7ii7 thereof1 and 7,c7 by substituting as part of instructional activity for in the classroom in clause 7ii7 thereof1 and 7#b7 section #fb7;d77#a77;,a7 were applied by inserting 1 interscholastic sports administrator or coach1 after counselor4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaaa4 ,limitation on tax benefit of itemized deductions 7a7 ,in general ,section #fh is amended to read as follows3 7a7 ,in general ,in the case of an individual1 the amount of the itemized deductions otherwise allowable for the taxable year 7determined without regard to this section7 shall be reduced by #b_/cg of the lesser of-- 7#a7 such amount of itemized deductions1 or 7#b7 so much of the taxable income of the taxpayer for the taxable year 7determined without regard to this section and increased by such amount of itemized deductions7 as exceeds the dollar amount at which the #cg percent rate bracket under section #a begins with respect to the taxpayer4 7b7 ,coordination with other limitations ,this section shall be applied after the application of any other limitation on the allowance of any itemized deduction4 4 7b7 ,limitation not applicable to determination of deduction for qualified business income 7#a7 ,in general ,section #aii;,a7e77#a7 is amended by inserting without regard to section #fh and after shall be computed4 7#b7 ,patrons of specified agricultural and horticultural cooperatives ,section #aii;,a7g77#b77;,b7 is amended by inserting section #fh or after without regard to4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaab4 ,extension and modification of qualified transportation fringe benefits 7a7 ,in general ,section #acb7;f7 is amended-- 7#a7 by striking subparagraph 7,d7 of paragraph 7#a71 7#b7 in paragraph 7#b71 by inserting and at the end of subparagraph 7,a71 by striking 1 and at the end of subparagraph 7,b7 and inserting a period1 and by striking subparagraph 7,c71 7#c7 by striking 7other than a qualified bicycle commuting reimbursement7 in paragraph 7#d71 7#d7 by striking subparagraph 7,f7 of paragraph 7#e71 and 7#e7 by striking paragraph 7#h74 7b7 ,inflation adjustment ,clause 7ii7 of section #acb7;f77#f77;,a7 is amended by striking #aiih in clause 7ii7 and inserting #aiig4 7c7 ,coordination with disallowance of certain expenses ,subsection 7l7 of section #bgd is amended-- 7#a7 by striking benefits4-- and all that follows through ,no deduction and inserting benefits4--,no deduction1 and 7#b7 by striking paragraph 7#b74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaac4 ,extension and modification of limitation on deduction and exclusion for moving expenses 7a7 ,extension of limitation on deduction ,section #bag7k7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,allowance of deduction for members of the intelligence community ,section #bag7k71 as amended by subsection 7a71 is further amended-- 7#a7 by striking #bjag4--;,except in the case and inserting 8#bjag4-- 7#a7 ,in general ,except in the case 1 and 7#b7 by adding at the end the following new paragraph3 7#b7 ,members of the intelligence community ,an employee or new appointee of the intelligence community 7as defined in section #c of the ,national ,security ,act of #aidg 7#ej ,u4,s4,c4 #cjjc77 7other than a member of the ,armed ,forces of the ,united ,states7 who moves pursuant to a change in assignment which requires relocation shall be treated for purposes of this section in the same manner as an individual to whom subsection 7g7 applies4 4 7c7 ,extension of limitation on exclusion ,section #acb7;g77#b7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7d7 ,allowance of exclusion for members of the intelligence community ,section #acb7;g77#b7 of the ,internal ,revenue ,code of #aihf is amended by inserting 1 or an employee or new appointee of the intelligence community 7as defined in section #c of the ,national ,security ,act of #aidg 7#ej ,u4,s4,c4 #cjjc77 7other than a member of the ,armed ,forces of the ,united ,states7 who moves pursuant to a change in assignment that requires relocation after change of station4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaad4 ,extension and modification of limitation on wagering losses 7a7 ,in general ,section #afe is amended by striking subsection 7d7 and inserting the following3 7d7 ,wagering losses 7#a7 ,in general ,for purposes of losses from wagering transactions1 the amount allowed as a deduction for any taxable year-- 7,a7 shall be equal to #ij percent of the amount of such losses during such taxable year1 and 7,b7 shall be allowed only to the extent of the gains from such transactions during such taxable year4 7#b7 ,special rule ,for purposes of paragraph 7#a71 the term losses from wagering transactions includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaae4 ,extension and enhancement of increased limitation on contributions to ,,able accounts 7a7 ,in general ,section #ebi;,a7b77#b77;,b7 is amended-- 7#a7 in clause 7i71 by inserting 7determined by substituting #aiif for #aiig in paragraph 7#b77;,b7 thereof7 after section #bejc7;b71 and 7#b7 in clause 7ii71 by striking before ,january #a1 #bjbf4 7b7 ,effective dates 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to contributions made after ,december #ca1 #bjbe4 7#b7 ,modified inflation adjustment ,the amendment made by subsection 7a77#a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaaf4 ,extension and enhancement of savers credit allowed for ,,able contributions 7a7 ,extension 7#a7 ,in general ,section #be;,b7d77#a7 is amended to read as follows3 7#a7 ,in general ,the term qualified retirement savings contributions means1 with respect to any taxable year1 the sum of-- 7,a7 the amount of contributions made by the eligible individual during such taxable year to the ,,able account 7within the meaning of section #ebi;,a7 of which such individual is the designated beneficiary1 and 7,b7 in the case of any taxable year beginning before ,january #a1 #bjbg-- 7i7 the amount of the qualified retirement contributions 7as defined in section #bai7;e77 made by the eligible individual1 7ii7 the amount of-- 7,i7 any elective deferrals 7as defined in section #djb7;g77#c77 of such individual1 and 7,,ii7 any elective deferral of compensation by such individual under an eligible deferred compensation plan 7as defined in section #deg7;b77 of an eligible employer described in section #deg7;e77#a77;,a71 and 7iii7 the amount of voluntary employee contributions by such individual to any qualified retirement plan 7as defined in section #digd7;c774 4 7#b7 ,coordination with ,,secure #b4j ,act of #bjbb amendment ,paragraph 7#a7 of section #ajc7;e7 of the ,,secure #b4j ,act of #bjbb is repealed1 and the ,internal ,revenue ,code of #aihf shall be applied and administered as though such paragraph were never enacted4 7#c7 ,effective date ,the amendments and repeal made by this subsection shall apply to taxable years ending after ,december #ca1 #bjbe4 7b7 ,increase of credit amount 7#a7 ,in general ,section #be;,b7a7 is amended by striking #b1jjj and inserting #b1ajj4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbf4 #gjaag4 ,extension of rollovers from qualified tuition programs to ,,able accounts permitted 7a7 ,in general ,section #ebi7;c77#c77;,c77i77,,iii7 is amended by striking before ,january #a1 #bjbf14 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjaah4 ,extension of treatment of certain individuals performing services in the ,sinai ,peninsula and enhancement to include additional areas 7a7 ,treatment made permanent ,section #aajbf7;a7 of ,public ,law #aae-ig is amended by striking 1 with respect to the applicable period4 7b7 ,kenya1 ,mali1 ,burkina ,faso1 and ,chad included as hazardous duty areas ,section #aajbf7;b7 of ,public ,law #aae-ig is amended to read as follows3 7b7 ,qualified hazardous duty area ,for purposes of this section1 the term qualified hazardous duty area means each of the following locations1 but only during the period for which any member of the ,armed ,forces of the ,united ,states is entitled to special pay under section #caj of title #cg1 ,united ,states ,code 7relating to special pay2 duty subject to hostile fire or imminent danger71 for services performed in such location3 7#a7 the ,sinai ,peninsula of ,egypt4 7#b7 ,kenya4 7#c7 ,mali4 7#d7 ,burkina ,faso4 7#e7 ,chad4 4 7c7 ,conforming amendment ,section #aajbf of ,public ,law #aae-ig is amended by striking subsections 7c7 and 7d74 7d7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbf4 #gjaai4 ,extension and modification of exclusion from gross income of student loans discharged on account of death or disability 7a7 ,in general ,section #ajh7;f77#e7 is amended to read as follows3 7#e7 ,discharges on account of death or disability 7,a7 ,in general ,in the case of an individual1 gross income does not include any amount which 7but for this subsection7 would be includible in gross income for such taxable year by reason of the discharge 7in whole or in part7 of any loan described in subparagraph 7,b71 if such discharge was-- 7i7 pursuant to subsection 7a7 or 7d7 of section #dcg of the ,higher ,education ,act of #aife or the parallel benefit under part ,d of title ,,iv of such ,act 7relating to the repayment of loan liability71 7ii7 pursuant to section #dfd7;c77#a77;,f7 of such ,act1 or 7iii7 otherwise discharged on account of death or total and permanent disability of the student4 7,b7 ,loans discharged ,a loan is described in this subparagraph if such loan is-- 7i7 a student loan 7as defined in paragraph 7#b771 or 7ii7 a private education loan 7as defined in section #adj7;a7 of the ,consumer ,credit ,protection ,act 7#ae ,u4,s4,c4 #afej7;a774 7,c7 ,social security number requirement 7i7 ,in general ,subparagraph 7,a7 shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year4 7ii7 ,social security number ,for purposes of this subparagraph1 the term social security number has the meaning given such term in section #bd7;h77#g74 4 7b7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by this ,act1 is further amended by striking and at the end of subparagraph 7,v71 by striking the period at the end of subparagraph 7,w7 and inserting 1 and1 and by inserting after subparagraph 7,w7 the following new subparagraph3 7,x7 an omission of a correct social security number required under section #ajh7;f77#e77;,c7 7relating to discharges on account of death or disability74 4 7c7 ,effective date ,the amendments made by this section shall apply to discharges after ,december #ca1 #bjbe4 #gjabj4 ,limitation on individual deductions for certain state and local taxes1 etc 7a7 ,in general ,section #afd7;b77#f7 is amended-- 7#a7 by striking and before ,january #a1 #bjbf1 and 7#b7 by striking #aj1jjj 7#e1jjj in the case of a married individual filing a separate return7 and inserting the applicable limitation amount 7half the applicable limitation amount in the case of a married individual filing a separate return74 7b7 ,applicable limitation amount ,section #afd7;b7 is amended by adding at the end the following new paragraph3 7#g7 ,applicable limitation amount 7,a7 ,in general ,for purposes of paragraph 7#f71 the term applicable limitation amount means-- 7i7 in the case of any taxable year beginning in calendar year #bjbe1 #dj1jjj1 7ii7 in the case of any taxable year beginning in calendar year #bjbf1 #dj1djj1 7iii7 in the case of any taxable year beginning after calendar year #bjbf and before #bjcj1 #aja percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year1 and 7iv7 in the case of any taxable year beginning after calendar year #bjbi1 #aj1jjj4 7,b7 ,phasedown based on modified adjusted gross income 7i7 ,in general ,except as provided in clause 7iii71 in the case of any taxable year beginning before ,january #a1 #bjcj1 the applicable limitation amount shall be reduced by #cj percent of the excess 7if any7 of the taxpayer's modified adjusted gross income over the threshold amount 7half the threshold amount in the case of a married individual filing a separate return74 7ii7 ,threshold amount ,for purposes of this subparagraph1 the term threshold amount means-- 7,i7 in the case of any taxable year beginning in calendar year #bjbe1 #ejj1jjj1 7,,ii7 in the case of any taxable year beginning in calendar year #bjbf1 #eje1jjj1 and 7,,iii7 in the case of any taxable year beginning after calendar year #bjbf1 #aja percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year4 7iii7 ,limitation on reduction ,the reduction under clause 7i7 shall not result in the applicable limitation amount being less than #aj1jjj4 7iv7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #b ,delivering on ,presidential priorities to provide new middle-class tax relief #gjbja4 ,no tax on tips 7a7 ,deduction allowed ,part ,,vii of subchapter ,b of chapter #a is amended by redesignating section #bbd as section #bbe and by inserting after section #bbc the following new section3 #bbd4 ,qualified tips 7a7 ,in general ,there shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section #fjda7;d77#c71 #fjda;,a7e77#c71 #fjej,w7f77#b71 or #fjea7;a77#ah71 or reported by the taxpayer on ,form #dacg 7or successor74 7b7 ,limitation 7#a7 ,in general ,the amount allowed as a deduction under this section for any taxable year shall not exceed #be1jjj4 7#b7 ,limitation based on adjusted gross income 7,a7 ,in general ,the amount allowable as a deduction under subsection 7a7 7after application of paragraph 7#a77 shall be reduced 7but not below zero7 by #ajj for each #a1jjj by which the taxpayer's modified adjusted gross income exceeds #aej1jjj 7#cjj1jjj in the case of a joint return74 7,b7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7c7 ,tips received in course of trade or business ,in the case of qualified tips received by an individual during any taxable year in the course of a trade or business 7other than the trade or business of performing services as an employee7 of such individual1 such qualified tips shall be taken into account under subsection 7a7 only to the extent that the gross income for the taxpayer from such trade or business for such taxable year 7including such qualified tips7 exceeds the sum of the deductions 7other than the deduction allowed under this section7 allocable to the trade or business in which such qualified tips are received by the individual for such taxable year4 7d7 ,qualified tips ,for purposes of this section-- 7#a7 ,in general ,the term qualified tips means cash tips received by an individual in an occupation which customarily and regularly received tips on or before ,december #ca1 #bjbd1 as provided by the ,secretary4 7#b7 ,exclusions ,such term shall not include any amount received by an individual unless-- 7,a7 such amount is paid voluntarily without any consequence in the event of nonpayment1 is not the subject of negotiation1 and is determined by the payor1 7,b7 the trade or business in the course of which the individual receives such amount is not a specified service trade or business 7as defined in section #aii;,a7d77#b771 and 7,c7 such other requirements as may be established by the ,secretary in regulations or other guidance are satisfied4 ,for purposes of subparagraph 7,b71 in the case of an individual receiving tips in the trade or business of performing services as an employee1 such individual shall be treated as receiving tips in the course of a trade or business which is a specified service trade or business if the trade or business of the employer is a specified service trade or business4 7#c7 ,cash tips ,for purposes of paragraph 7#a71 the term cash tips includes tips received from customers that are paid in cash or charged and1 in the case of an employee1 tips received under any tip-sharing arrangement4 7e7 ,social security number required 7#a7 ,in general ,no deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual's social security number4 7#b7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7f7 ,married individuals ,if the taxpayer is a married individual 7within the meaning of section #ggjc71 this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year4 7g7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to prevent reclassification of income as qualified tips1 including regulations or other guidance to prevent abuse of the deduction allowed by this section4 7h7 ,termination ,no deduction shall be allowed under this section for any taxable year beginning after ,december #ca1 #bjbh4 4 7b7 ,deduction allowed to non-itemizers ,section #fc7;b7 is amended by striking and at the end of paragraph 7#c71 by striking the period at the end of paragraph 7#d7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#e7 the deduction provided in section #bbd4 4 7c7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,w71 by striking the period at the end of subparagraph 7,x7 and inserting 1 and1 and by inserting after subparagraph 7,x7 the following new subparagraph3 7,y7 an omission of a correct social security number required under section #bbd7;e7 7relating to deduction for qualified tips74 4 7d7 ,exclusion from qualified business income ,section #aii;,a7c77#d7 is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,d7 any amount with respect to which a deduction is allowable to the taxpayer under section #bbd7;a7 for the taxable year4 4 7e7 ,extension of tip credit to beauty service business 7#a7 ,in general ,section #de;,b7b77#b7 is amended to read as follows3 7#b7 ,application only to certain lines of business ,in applying paragraph 7#a7 there shall be taken into account only tips received from customers or clients in connection with the following services3 7,a7 ,the providing1 delivering1 or serving of food or beverages for consumption1 if the tipping of employees delivering or serving food or beverages by customers is customary4 7,b7 ,the providing of any of the following services to a customer or client if the tipping of employees providing such services is customary3 7i7 ,barbering and hair care4 7ii7 ,nail care4 7iii7 ,esthetics4 7iv7 ,body and spa treatments4 4 7#b7 ,credit determined with respect to minimum wage in effect ,section #de;,b7b77#a77;,b7 is amended-- 7,a7 by striking as in effect on ,january #a1 #bjjg1 and1 and 7,b7 by inserting 1 and in the case of food or beverage establishments1 as in effect on ,january #a1 #bjjg after without regard to section #c7m7 of such ,act4 7f7 ,reporting requirements 7#a7 ,returns for payments made in the course of a trade or business 7,a7 ,statement furnished to secretary ,section #fjda7;a7 is amended by inserting 7including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips7 after such gains1 profits1 and income4 7,b7 ,statement furnished to payee ,section #fjda7;d7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 in the case of compensation to non-employees1 the portion of payments that have been reasonably designated as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips4 4 7#b7 ,returns for payments made for services and direct sales 7,a7 ,statement furnished to secretary ,section #fjda;,a7a7 is amended by inserting 7including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips7 after amount of such payments4 7,b7 ,statement furnished to payee ,section #fjda;,a7e7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 in the case of subsection 7a71 the portion of payments that have been reasonably designated as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips4 4 7#c7 ,returns relating to third party settlement organizations 7,a7 ,statement furnished to secretary ,section #fjej,w7a7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting and1 and by adding at the end the following new paragraph3 7#c7 in the case of a third party settlement organization1 the portion of reportable payment transactions that have been reasonably designated by payors as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips4 4 7,b7 ,statement furnished to payee ,section #fjej,w7f77#b7 is amended by inserting 7including a separate accounting of any such amounts that have been reasonably designated by payors as cash tips and the occupation described in section #bbd7;d77#a7 of the person receiving such tips7 after reportable payment transactions4 7#d7 ,returns related to wages ,section #fjea7;a7 is amended by striking and at the end of paragraph 7#af71 by striking the period at the end of paragraph 7#ag7 and inserting 1 and1 and by inserting after paragraph 7#ag7 the following new paragraph3 7#ah7 the total amount of cash tips reported by the employee under section #fjec7;a7 and the occupation described in section #bbd7;d77#a7 such person4 4 7g7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a is amended by redesignating the item relating to section #bbd as relating to section #bbe and by inserting after the item relating to section #bbc the following new item3 ,sec4 #bbd4 ,qualified tips4 4 7h7 ,published list of occupations traditionally receiving tips ,not later than #ij days after the date of the enactment of this ,act1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall publish a list of occupations which customarily and regularly received tips on or before ,december #ca1 #bjbd1 for purposes of section #bbd7;d77#a7 of the ,internal ,revenue ,code of #aihf 7as added by subsection 7a774 7i7 ,withholding ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall modify the procedures prescribed under section #cdjb7;a7 of the ,internal ,revenue ,code of #aihf for taxable years beginning after ,december #ca1 #bjbe1 to take into account the deduction allowed under section #bbd of such ,code 7as added by this ,act74 7j7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7k7 ,transition rule ,in the case of any cash tips required to be reported for periods before ,january #a1 #bjbf1 persons required to file returns or statements under section #fjda7;a71 #fjda7;d77#c71 #fjda;,a7a71 #fjda;,a7e77#c71 #fjej,w7a71 or #fjej,w7f77#b7 of the ,internal ,revenue ,code of #aihf 7as amended by this section7 may approximate a separate accounting of amounts designated as cash tips by any reasonable method specified by the ,secretary4 #gjbjb4 ,no tax on overtime 7a7 ,deduction allowed ,part ,,vii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by redesignating section #bbe as section #bbf and by inserting after section #bbd the following new section3 #bbe4 ,qualified overtime compensation 7a7 ,in general ,there shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year and included on statements furnished to the individual pursuant to section #fjda7;d77#d7 or #fjea7;a77#ai74 7b7 ,limitation 7#a7 ,in general ,the amount allowed as a deduction under this section for any taxable year shall not exceed #ab1ejj 7#be1jjj in the case of a joint return74 7#b7 ,limitation based on adjusted gross income 7,a7 ,in general ,the amount allowable as a deduction under subsection 7a7 7after application of paragraph 7#a77 shall be reduced 7but not below zero7 by #ajj for each #a1jjj by which the taxpayer's modified adjusted gross income exceeds #aej1jjj 7#cjj1jjj in the case of a joint return74 7,b7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7c7 ,qualified overtime compensation 7#a7 ,in general ,for purposes of this section1 the term qualified overtime compensation means overtime compensation paid to an individual required under section #g of the ,fair ,labor ,standards ,act of #aich that is in excess of the regular rate 7as used in such section7 at which such individual is employed4 7#b7 ,exclusions ,such term shall not include any qualified tip 7as defined in section #bbd7;d774 7d7 ,social security number required 7#a7 ,in general ,no deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual's social security number4 7#b7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7e7 ,married individuals ,if the taxpayer is a married individual 7within the meaning of section #ggjc71 this section shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year4 7f7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance to prevent abuse of the deduction allowed by this section4 7g7 ,termination ,no deduction shall be allowed under this section for any taxable year beginning after ,december #ca1 #bjbh4 4 7b7 ,deduction allowed to non-itemizers ,section #fc7;b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of paragraph 7#d71 by striking the period at the end of paragraph 7#e7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#f7 the deduction provided in section #bbe4 4 7c7 ,reporting 7#a7 ,requirement to include overtime compensation on w-#b ,section #fjea7;a71 as amended by the preceding provision of this ,act1 is amended by striking and at the end of paragraph 7#ag71 by striking the period at the end of paragraph 7#ah7 and inserting 1 and1 and by inserting after paragraph 7#ah7 the following new paragraph3 7#ai7 the total amount of qualified overtime compensation 7as defined in section #bbe7;c774 4 7#b7 ,payments to persons not treated as employees under tax laws 7,a7 ,statement furnished to secretary ,section #fjda7;a71 as amended by section #gjbja7;e77#a77;,a71 is amended by inserting and a separate accounting of any amount of qualified overtime compensation 7as defined in section #bbe7;c77 after occupation of the person receiving such tips4 7,b7 ,statement furnished to payee ,section #fjda7;d71 as amended by section #gjbja7;e77#a77;,b71 is amended by striking and at the end of paragraph 7#b71 by striking the period at the end of paragraph 7#c7 and inserting 1 and1 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 the portion of payments that are qualified overtime compensation 7as defined in section #bbe7;c774 4 7d7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,x71 by striking the period at the end of subparagraph 7,y7 and inserting 1 and1 and by inserting after subparagraph 7,y7 the following new subparagraph3 7,z7 an omission of a correct social security number required under section #bbe7;d7 7relating to deduction for qualified overtime74 4 7e7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by redesignating the item relating to section #bbe as an item relating to section #bbf and by inserting after the item relating to section #bbd the following new item3 ,sec4 #bbe4 ,qualified overtime compensation4 4 7f7 ,withholding ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall modify the procedures prescribed under section #cdjb7;a7 of the ,internal ,revenue ,code of #aihf for taxable years beginning after ,december #ca1 #bjbe1 to take into account the deduction allowed under section #bbe of such ,code 7as added by this ,act74 7g7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7h7 ,transition rule ,in the case of qualified overtime compensation required to be reported for periods before ,january #a1 #bjbf1 persons required to file returns or statements under section #fjea7;a77#ai71 #fjda7;a71 or #fjda7;d77#d7 of the ,internal ,revenue ,code of #aihf 7as amended by this section7 may approximate a separate accounting of amounts designated as qualified overtime compensation by any reasonable method specified by the ,secretary4 #gjbjc4 ,no tax on car loan interest 7a7 ,in general ,section #afc7;h7 is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,special rules for taxable years #bjbe through #bjbh relating to qualified passenger vehicle loan interest 7,a7 ,in general ,in the case of taxable years beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 for purposes of this subsection the term personal interest shall not include qualified passenger vehicle loan interest4 7,b7 ,qualified passenger vehicle loan interest defined 7i7 ,in general ,for purposes of this paragraph1 the term qualified passenger vehicle loan interest means any interest which is paid or accrued during the taxable year on indebtedness incurred by the taxpayer after ,december #ca1 #bjbd1 for the purchase of1 and that is secured by a first lien on1 an applicable passenger vehicle for personal use4 7ii7 ,exceptions ,such term shall not include any amount paid or incurred on any of the following3 7,i7 ,a loan to finance fleet sales4 7,,ii7 ,a loan incurred for the purchase of a commercial vehicle that is not used for personal purposes4 7,,iii7 ,any lease financing4 7,,iv7 ,a loan to finance the purchase of a vehicle with a salvage title4 7,v7 ,a loan to finance the purchase of a vehicle intended to be used for scrap or parts4 7iii7 ,,vin requirement ,interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause 7i7 on the return of tax for the taxable year4 7,c7 ,limitations 7i7 ,dollar limit ,the amount of interest taken into account by a taxpayer under subparagraph 7,b7 for any taxable year shall not exceed #aj1jjj4 7ii7 ,limitation based on modified adjusted gross income 7,i7 ,in general ,the amount which is otherwise allowable as a deduction under subsection 7a7 as qualified passenger vehicle loan interest 7determined without regard to this clause and after the application of clause 7i77 shall be reduced 7but not below zero7 by #bjj for each #a1jjj 7or portion thereof7 by which the modified adjusted gross income of the taxpayer for the taxable year exceeds #ajj1jjj 7#bjj1jjj in the case of a joint return74 7,,ii7 ,modified adjusted gross income ,for purposes of this clause1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7,d7 ,applicable passenger vehicle ,the term applicable passenger vehicle means any vehicle-- 7i7 the original use of which commences with the taxpayer1 7ii7 which is manufactured primarily for use on public streets1 roads1 and highways 7not including a vehicle operated exclusively on a rail or rails71 7iii7 which has at least #b wheels1 7iv7 which is a car1 minivan1 van1 sport utility vehicle1 pickup truck1 or motorcycle1 7v7 which is treated as a motor vehicle for purposes of title ,,ii of the ,clean ,air ,act1 and 7vi7 which has a gross vehicle weight rating of less than #ad1jjj pounds4 ,such term shall not include any vehicle the final assembly of which did not occur within the ,united ,states4 7,e7 ,other definitions and special rules ,for purposes of this paragraph-- 7i7 ,final assembly ,for purposes of subparagraph 7,d71 the term final assembly means the process by which a manufacturer produces a vehicle at1 or through the use of1 a plant1 factory1 or other place from which the vehicle is delivered to a dealer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle1 whether or not the component parts are permanently installed in or on the vehicle4 7ii7 ,treatment of refinancing ,indebtedness described in subparagraph 7,b7 shall include indebtedness that results from refinancing any indebtedness described in such subparagraph1 and that is secured by a first lien on the applicable passenger vehicle with respect to which the refinanced indebtedness was incurred1 but only to the extent the amount of such resulting indebtedness does not exceed the amount of such refinanced indebtedness4 7iii7 ,related parties ,indebtedness described in subparagraph 7,b7 shall not include any indebtedness owed to a person who is related 7within the meaning of section #bfg7;b7 or #gjg7;b77#a77 to the taxpayer4 4 7b7 ,deduction allowed to non-itemizers ,section #fc7;b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of paragraph 7#e71 by striking the period at the end of paragraph 7#f7 and inserting and1 and by adding at the end the following new paragraph3 7#g7 so much of the deduction allowed by section #afc7;a7 as is attributable to the exception under section #afc7;h77#d77;,a74 4 7c7 ,reporting 7#a7 ,in general ,subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by adding at the end the following new section3 #fjej;,,aa4 ,returns relating to applicable passenger vehicle loan interest received in trade or business from individuals 7a7 ,in general ,any person-- 7#a7 who is engaged in a trade or business1 and 7#b7 who1 in the course of such trade or business1 receives from any individual interest aggregating #fjj or more for any calendar year on a specified passenger vehicle loan1 shall make the return described in subsection 7b7 with respect to each individual from whom such interest was received at such time as the ,secretary may provide4 7b7 ,form and manner of returns ,a return is described in this subsection if such return-- 7#a7 is in such form as the ,secretary may prescribe1 and 7#b7 contains-- 7,a7 the name and address of the individual from whom the interest described in subsection 7a77#b7 was received1 7,b7 the amount of such interest received for the calendar year1 7,c7 the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year1 7,d7 the date of the origination of such loan1 7,e7 the year1 make1 model1 and vehicle identification number of the applicable passenger vehicle which secures such loan 7or such other description of such vehicle as the ,secretary may prescribe71 and 7,f7 such other information as the ,secretary may prescribe4 7c7 ,statements to be furnished to individuals with respect to whom information is required ,every person required to make a return under subsection 7a7 shall furnish to each individual whose name is required to be set forth in such return a written statement showing-- 7#a7 the name1 address1 and phone number of the information contact of the person required to make such return1 and 7#b7 the information described in subparagraphs 7,b71 7,c71 7,d71 and 7,e7 of subsection 7b77#b7 with respect to such individual 7and such information as is described in subsection 7b77#b77;,f7 with respect to such individual as the ,secretary may provide for purposes of this subsection74 ,the written statement required under the preceding sentence shall be furnished on or before ,january #ca of the year following the calendar year for which the return under subsection 7a7 was required to be made4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,terms used in this section which are also used in paragraph 7#d7 of section #afc7;h7 shall have the same meaning as when used in such paragraph4 7#b7 ,specified passenger vehicle loan ,the term specified passenger vehicle loan means the indebtedness described in section #afc7;h77#d77;,b7 with respect to any applicable passenger vehicle4 7e7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance to prevent the duplicate reporting of information under this section4 7f7 ,applicability ,no return shall be required under this section for any period to which section #afc7;h77#d7 does not apply4 4 7#b7 ,penalties ,section #fgbd7;d7 is amended-- 7,a7 in paragraph 7#a77;,b71 by striking or at the end of clause 7xxvii71 by striking and at the end of clause 7xxviii7 and inserting or1 and by adding at the end the following new clause3 7xxix7 section #fjej;,,aa7a7 7relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals71 1 and 7,b7 in paragraph 7#b71 by striking or at the end of subparagraph 7,,kk71 by striking the period at the end of subparagraph 7,,ll7 and inserting 1 or1 and by inserting after subparagraph 7,,ll7 the following new subparagraph3 7,,mm7 section #fjej;,,aa7c7 7relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals74 4 7d7 ,conforming amendments 7#a7 ,section #ef7;e77#a77;,b7 is amended by striking section #afc7;h77#d7 and inserting section #afc7;h77#e74 7#b7 ,the table of sections for subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by adding at the end the following new item3 ,sec4 #fjej;,,aa4 ,returns relating to applicable passenger vehicle loan interest received in trade or business from individuals4 4 7e7 ,effective date ,the amendments made by this section shall apply to indebtedness incurred after ,december #ca1 #bjbd4 #gjbjd4 ,trump accounts and contribution pilot program 7a7 ,trump accounts 7#a7 ,in general ,subchapter ,f of chapter #a is amended by adding at the end the following new part3 ,,ix ,trump accounts ,sec4 #ecj;,a4 ,trump accounts4 #ecj;,a4 ,trump accounts 7a7 ,general rule ,except as provided in this section or under regulations or guidance established by the ,secretary1 a ,trump account shall be treated for purposes of this title in the same manner as an individual retirement account under section #djh7;a74 7b7 ,trump account ,for purposes of this section-- 7#a7 ,in general ,the term ,trump account means an individual retirement account 7as defined in section #djh7;a77 which is not designated as a ,roth ,,ira and which meets the following requirements3 7,a7 ,the account-- 7i7 is created or organized by the ,secretary for the exclusive benefit of an eligible individual or such eligible individual's beneficiaries1 or 7ii7 is-- 7,i7 created or organized in the ,united ,states for the exclusive benefit of an individual who has not attained the age of #ah before the end of the calendar year1 or such individual's beneficiaries1 and 7,,ii7 funded by a qualified rollover contribution4 7,b7 ,the account is designated 7in such manner as the ,secretary shall prescribe7 at the time of the establishment of the account as a ,trump account4 7,c7 ,the written governing instrument creating the account meets the following requirements3 7i7 ,no contribution will be accepted-- 7,i7 before the date that is #ab months after the date of the enactment of this section1 or 7,,ii7 in the case of a contribution made in any calendar year before the calendar year in which the account beneficiary attains age #ah1 if such contribution would result in aggregate contributions 7other than exempt contributions7 for such calendar year in excess of the contribution limit specified in subsection 7c77#b77;,a74 7ii7 ,except as provided in subsection 7d71 no distribution will be allowed before the first day of the calendar year in which the account beneficiary attains age #ah4 7iii7 ,no part of the account funds will be invested in any asset other than an eligible investment during any period before the first day of the calendar year in which the account beneficiary attains age #ah4 7#b7 ,eligible individual ,the term eligible individual means any individual-- 7,a7 who has not attained the age of #ah before the close of the calendar year in which the election under subparagraph 7,c7 is made1 7,b7 for whom a social security number 7within the meaning of section #bd7;h77#g77 has been issued before the date on which an election under subsection 7,c7 is made1 and 7,c7 for whom-- 7i7 an election is made under this subparagraph by the ,secretary if the ,secretary determines 7based on information available to the ,secretary from tax returns or otherwise7 that such individual meets the requirements of subparagraphs 7,a7 and 7,b7 and no prior election has been made for such individual under clause 7ii71 or 7ii7 an election is made under this subparagraph by a person other than the ,secretary 7at such time and in such manner as the ,secretary may prescribe7 for the establishment of a ,trump account if no prior election has been made for such individual under clause 7i74 7#c7 ,eligible investment 7,a7 ,in general ,the term eligible investment means any mutual fund or exchange traded fund which-- 7i7 tracks the returns of a qualified index1 7ii7 does not use leverage1 7iii7 does not have annual fees and expenses of more than #j4a percent of the balance of the investment in the fund1 and 7iv7 meets such other criteria as the ,secretary determines appropriate for purposes of this section4 7,b7 ,qualified index ,the term qualified index means-- 7i7 the ,standard and ,poor's #ejj stock market index1 or 7ii7 any other index-- 7,i7 which is comprised of equity investments in primarily ,united ,states companies1 and 7,,ii7 for which regulated futures contracts 7as defined in section #abef7;g77#a77 are traded on a qualified board or exchange 7as defined in section #abef7;g77#g774 ,such term shall not include any industry or sector-specific index1 but may include an index based on market capitalization4 7#d7 ,account beneficiary ,the term account beneficiary means the individual on whose behalf the ,trump account was established4 7c7 ,treatment of contributions 7#a7 ,no deduction allowed ,no deduction shall be allowed under section #bai for any contribution which is made before the first day of the calendar year in which the account beneficiary attains age #ah4 7#b7 ,contribution limit ,in the case of any contribution made before the calendar year in which the account beneficiary attains age #ah-- 7,a7 ,in general ,the aggregate amount of contributions 7other than exempt contributions7 for such calendar year shall not exceed #e1jjj4 7,b7 ,exempt contribution ,for purposes of this paragraph1 the term exempt contribution means-- 7i7 a qualified rollover contribution1 7ii7 any qualified general contribution1 or 7iii7 any contribution provided under section #fdcd4 7,c7 ,cost-of-living adjustment 7i7 ,in general ,in the case of any taxable year after #bjbg1 the #e1jjj amount under subparagraph 7,a7 shall be increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbf for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7ii7 ,rounding ,if any increase under this subparagraph is not a multiple of #ajj1 such amount shall be rounded to the next lowest multiple of #ajj4 7#c7 ,timing of contributions ,section #bai7;f77#c7 shall not apply to any contribution made to a ,trump account for any taxable year ending before the calendar year in which the account beneficiary attains age #ah4 7d7 ,distributions 7#a7 ,in general ,except as otherwise provided in this subsection1 no distribution shall be allowed before the first day of the calendar year in which the account beneficiary attains age #ah4 7#b7 ,tax treatment of allowable distributions ,for purposes of applying section #gb to any amount distributed from a ,trump account1 the investment in the contract shall not include-- 7,a7 any qualified general contribution1 7,b7 any contribution provided under section #fdcd1 and 7,c7 the amount of any contribution which is excluded from gross income under section #abh4 7#c7 ,qualified rollover contributions ,paragraph 7#a7 shall not apply to any distribution which is a qualified rollover contribution and the amount of such distribution shall not be included in the gross income of the beneficiary4 7#d7 ,qualified ,,able rollover contributions 7,a7 ,in general ,paragraph 7#a7 shall not apply to any distribution which is a qualified ,,able rollover contribution and the amount of such distribution shall not be included in the gross income of the beneficiary4 7,b7 ,qualified ,,able rollover contribution ,for purposes of this section1 the term qualified ,,able rollover contribution means an amount which is paid during the calendar year in which the account beneficiary attains age #ag in a direct trustee-to-trustee transfer from a ,trump account maintained for the benefit of the account beneficiary to an ,,able account 7as defined in section #ebi;,a7e77#f77 for the benefit of the such account beneficiary1 but only if the amount of such payment is equal to the entire balance of the ,trump account from which the payment is made4 7#e7 ,distributions of excess contributions ,in the case of any contribution which is made before the calendar year in which the account beneficiary attains age #ah and which is in excess of the limitation in effect under subsection 7c77#b77;,a7 for the calendar year-- 7,a7 paragraph 7#a7 shall not apply to the distribution of such excess1 7,b7 the amount of such distribution shall not be included in gross income of the account beneficiary1 and 7,c7 the tax imposed by this chapter on the distributee for the taxable year in which the distribution is made shall be increased by #ajj percent of the amount of net income attributable to such excess 7determined without regard to subparagraph 7,b774 7#f7 ,treatment of death of account beneficiary ,if1 by reason of the death of the account beneficiary before the first day of the calendar year in which the account beneficiary attains age #ah1 any person acquires the account beneficiary's interest in the ,trump account-- 7,a7 paragraph 7#a7 shall not apply1 7,b7 such account shall cease to be a ,trump account as of the date of death1 and 7,c7 an amount equal to the fair market value of the assets 7reduced by the investment in the contract7 in such account on such date shall-- 7i7 if such person is not the estate of such beneficiary1 be includible in such person's gross income for the taxable year which includes such date1 or 7ii7 if such person is the estate of such beneficiary1 be includible in such beneficiary's gross income for the last taxable year of such beneficiary4 7e7 ,qualified rollover contribution ,for purposes of this section1 the term qualified rollover contribution means an amount which is paid in a direct trustee-to-trustee transfer from a ,trump account maintained for the benefit of the account beneficiary to a ,trump account maintained for such beneficiary1 but only if the amount of such payment is equal to the entire balance of the ,trump account from which the payment is made4 7f7 ,qualified general contribution ,for purposes of this section-- 7#a7 ,in general ,the term qualified general contribution means any contribution which-- 7,a7 is made by the ,secretary pursuant to a general funding contribution1 7,b7 is made to the ,trump account of an account beneficiary in the qualified class of account beneficiaries specified in the general funding contribution1 and 7,c7 is in an amount which is equal to the ratio of-- 7i7 the amount of such general funding contribution1 to 7ii7 the number of account beneficiaries in such qualified class4 7#b7 ,general funding contribution ,the term general funding contribution means a contribution which-- 7,a7 is made by-- 7i7 an entity described in section #agj7;c77#a7 7other than a possession of the ,united ,states or a political subdivision thereof7 or an ,indian tribal government1 or 7ii7 an organization described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 and 7,b7 which specifies a qualified class of account beneficiaries to whom such contribution is to be distributed4 7#c7 ,qualified class 7,a7 ,in general ,the term qualified class means any of the following3 7i7 ,all account beneficiaries who have not attained the age of #ah before the close of the calendar year in which the contribution is made4 7ii7 ,all account beneficiaries who have not attained the age of #ah before the close of the calendar year in which the contribution is made and who reside in one or more ,states or other qualified geographic areas specified by the terms of the general funding contribution4 7iii7 ,all account beneficiaries who have not attained the age of #ah before the close of the calendar year in which the contribution is made and who were born in one or more calendar years specified by the terms of the general funding contribution4 7,b7 ,qualified geographic area ,the term qualified geographic area means any geographic area in which not less than #e1jjj account beneficiaries reside and which is designated by the ,secretary as a qualified geographic area under this subparagraph4 7g7 ,trustee selection ,in the case of any ,trump account created or organized by the ,secretary1 the ,secretary shall take into account the following criteria in selecting the trustee3 7#a7 ,the history of reliability and regulatory compliance of the trustee4 7#b7 ,the customer service experience of the trustee4 7#c7 ,the costs imposed by the trustee on the account or the account beneficiary4 7h7 ,other special rules and coordination with individual retirement account rules 7#a7 ,in general ,the rules of subsections 7k7 and 7p7 of section #djh shall not apply to a ,trump account1 and the rules of subsections 7d7 and 7i7 of section #djh shall not apply to a ,trump account for any taxable year beginning before the calendar year in which the account beneficiary attains age #ah4 7#b7 ,custodial accounts ,in the case of a ,trump account1 section #djh7;h7 shall be applied by substituting a ,trump account described in section #ecj;,a7b77#a7 for an individual retirement account described in subsection 7a74 7#c7 ,contributions ,in the case of any taxable year beginning before the first day of the calendar year in which the account beneficiary attains age #ah1 a contribution to a ,trump account shall not be taken into account in applying any contribution limit to any individual retirement plan other than a ,trump account4 7#d7 ,distributions ,section #djh7;d77#b7 shall be applied separately with respect to ,trump ,accounts and other individual retirement plans4 7#e7 ,excess contributions ,for purposes of applying section #digc7;b7 to a ,trump account for any taxable year beginning before the first day of the calendar year in which the account beneficiary attains age #ah1 the term excess contributions means the sum of-- 7,a7 the amount by which the amount contributed to the account for the calendar year in which taxable year begins exceeds the amount permitted to be contributed to the account under subsection 7c77#b71 and 7,b7 the amount determined under this paragraph for the preceding taxable year4 ,for purposes of this paragraph1 the excess contributions for a taxable year are reduced by the distributions to which subsection 7d77#e7 applies that are made during the taxable year or by the date prescribed by law 7including extensions of time7 for filing the account beneficiary's return for the taxable year4 7i7 ,reports 7#a7 ,in general ,the trustee of a ,trump account shall make such reports regarding such account to the ,secretary and to the beneficiary of the account at such time and in such manner as may be required by the ,secretary4 ,such reports shall include information with respect to-- 7,a7 contributions 7including the amount and source of any contribution in excess of #be made from a person other than the ,secretary1 the account beneficiary1 or the parent or legal guardian of the account beneficiary71 7,b7 distributions 7including distributions which are qualified rollover contributions71 7,c7 the fair market value of the account1 7,d7 the investment in the contract with respect to such account1 and 7,e7 such other matters as the ,secretary may require4 7#b7 ,qualified rollover contributions ,not later than #cj days after the date of any qualified rollover contribution1 the trustee of the ,trump account to which the contribution was made shall make a report to the ,secretary4 ,such report shall include-- 7,a7 the name1 address1 and social security number of the account beneficiary1 7,b7 the name and address of such trustee1 7,c7 the account number1 7,d7 the routing number of the trustee1 and 7,e7 such other information as the ,secretary may require4 7#c7 ,period of reporting ,this subsection shall not apply to any period after the calendar year in which the beneficiary attains age #ag4 4 7#b7 ,qualified ,,able rollover contributions exempt from ,,able contribution limitation 7,a7 ,in general ,section #ebi;,a7b77#b77;,b7 is amended by inserting or received in a qualified ,,able rollover contribution described in section #ecj;,a7d77#d77;,b7 after except as provided in the case of contributions under subsection 7c77#a77;,c74 7,b7 ,prohibition on excess contributions ,the second sentence of section #ebi;,a7b77#f7 is amended by inserting but do not include any contributions received in a qualified ,,able rollover contribution described in section #ecj;,a7d77#d77;,b7 before the period at the end4 7,c7 ,conforming amendment ,section #digc7;h77#a7 is amended by inserting or contributions received in a qualified ,,able rollover contribution described in section #ecj;,a7d77#d77;,b7 after other than contributions under section #ebi;,a7c77#a77;,c74 7#c7 ,failure to provide reports on ,trump accounts ,section #ffic7;a77#b7 is amended by striking and at the end of subparagraph 7,e71 by striking the period at the end of subparagraph 7,f7 and inserting 1 and1 and by inserting after subparagraph 7,f7 the following new subparagraph3 7,g7 section #ecj;,a7i7 7relating to ,trump accounts74 4 7#d7 ,clerical amendment 7,a7 ,the table of parts for subchapter ,f of chapter #a is amended by adding at the end the following new item3 ,,part ,,ix--,trump accounts 4 7b7 ,employer contributions 7#a7 ,in general ,part ,,iii of subchapter ,b of chapter #a is amended by inserting after section #abg the following new section3 #abh4 ,employer contributions to ,trump accounts 7a7 ,in general ,gross income of an employee does not include amounts paid by the employer as a contribution to the ,trump account of such employee or of any dependent of such employee if the amounts are paid or incurred pursuant to a program which is described in subsection 7c74 7b7 ,limitation 7#a7 ,in general ,the amount which may be excluded under subsection 7a7 with respect to any employee shall not exceed #b1ejj4 7#b7 ,inflation adjustment 7,a7 ,in general ,in the case of any taxable year beginning after #bjbg1 the #b1ejj amount in paragraph 7#a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins by substituting calendar year #bjbf for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7,b7 ,rounding ,if any increase determined under subparagraph 7,a7 is not a multiple of #ajj1 such increase shall be rounded to the next lowest multiple of #ajj4 7c7 ,trump account contribution program ,for purposes of this section1 a ,trump account contribution program is a separate written plan of an employer for the exclusive benefit of his employees to provide contributions to the ,trump accounts of such employees or dependents of such employees which meets requirements similar to the requirements of paragraphs 7#b71 7#c71 7#f71 7#g71 and 7#h7 of section #abi7;d74 4 7#b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a is amended by inserting after the item relating to section #abg the following new item3 ,sec4 #abh4 ,employer contributions to ,trump accounts4 4 7c7 ,certain contributions excluded from gross income 7#a7 ,in general ,part ,,iii of subchapter ,b of chapter #a is amended by inserting before section #adj the following new section3 #aci;,j4 ,certain contributions to ,trump accounts 7a7 ,in general ,gross income of an account beneficiary shall not include any qualified general contribution to a ,trump account of the account beneficiary4 7b7 ,definitions ,any term used in this section which is used in section #ecj;,a shall have the meaning given such term under section #ecj;,a4 4 7#b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b is amended by inserting before the item relating to section #adj the following new item3 ,sec4 #aci;,j4 ,certain contributions to ,trump accounts4 4 7d7 ,trump accounts contribution pilot program 7#a7 ,in general ,subchapter ,b of chapter #fe is amended by adding at the end the following new section3 #fdcd4 ,trump accounts contribution pilot program 7a7 ,in general ,in the case of an individual who makes an election under this section with respect to an eligible child of the individual1 such eligible child shall be treated as making a payment against the tax imposed by subtitle ,a 7for the taxable year for which the election was made7 in an amount equal to #a1jjj4 7b7 ,refund of payment ,the amount treated as a payment under subsection 7a7 shall be paid by the ,secretary to the ,trump account with respect to which such eligible child is the account beneficiary4 7c7 ,eligible child ,for purposes of this section1 the term eligible child means a qualifying child 7as defined in section #aeb7;c77-- 7#a7 who is born after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 7#b7 with respect to whom no prior election has been made under this section by such individual or any other individual1 and 7#c7 who is a ,united ,states citizen4 7d7 ,election ,an election under this section shall be made at such time and in such manner as the ,secretary shall provide4 7e7 ,social security number required 7#a7 ,in general ,this section shall not apply to any taxpayer unless such individual includes with the election made under this section the social security number of the eligible child with respect to whom the election is made4 7#b7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g71 determined by substituting before the date of the election made under section #fdcd for before the due date of such return in subparagraph 7,b7 thereof4 7f7 ,exception from reduction or offset ,any payment made to any individual under this section shall not be-- 7#a7 subject to reduction or offset pursuant to subsection 7c71 7d71 7e71 or 7f7 of section #fdjb or any similar authority permitting offset1 or 7#b7 reduced or offset by other assessed ,federal taxes that would otherwise be subject to levy or collection4 7g7 ,special rule regarding interest ,the period determined under section #ffaa7;a7 with respect to any payment under this section shall not begin before ,january #a1 #bjbh4 7h7 ,mirror ,code possessions ,in the case of any possession of the ,united ,states with a mirror code tax system 7as defined in section #bd7k771 this section shall not be treated as part of the income tax laws of the ,united ,states for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated4 7i7 ,definitions ,for purposes of this section1 the terms ,trump account and account beneficiary have the meaning given such terms in section #ecj;,a7b74 4 7#b7 ,penalty for negligent claim or fraudulent claim ,part ,i of subchapter ,a of chapter #fh is amended by adding at the end the following new section3 #ffei4 ,improper claim for ,trump account contribution pilot program credit 7a7 ,in general ,in the case of any individual who makes an election under section #fdcd with respect to an individual who is not an eligible child of the taxpayer-- 7#a7 if such election was made due to negligence or disregard of the rules or regulations1 there shall be imposed a penalty of #ejj1 or 7#b7 if such election was made due to fraud1 there shall be imposed a penalty of #a1jjj4 7b7 ,definitions 7#a7 ,eligible child ,the term eligible child has the meaning given such term under section #fdcd4 7#b7 ,negligence2 disregard ,the terms negligence and disregard have the same meaning as when such terms are used in section #fffb4 4 7#c7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,y71 by striking the period at the end of subparagraph 7,z7 and inserting 1 and1 and by inserting after subparagraph 7,z7 the following new subparagraph3 7,,aa7 an omission of a correct social security number required under section #fdcd7;e77#a7 7relating to the ,trump accounts contribution pilot program74 4 7#d7 ,conforming amendments 7,a7 ,the table of sections for subchapter ,b of chapter #fe is amended by adding at the end the following new item3 ,sec4 #fdcd4 ,trump accounts contribution pilot program4 4 7,b7 ,the table of sections for part ,i of subchapter ,a of chapter #fh is amended by inserting after the item relating to section #ffeh the following new item3 ,sec4 #ffei4 ,improper claim for ,trump account contribution pilot program credit4 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 7f7 ,funding ,in addition to amounts otherwise available1 there is appropriated to the ,department of the ,treasury1 out of any money in the ,treasury not otherwise appropriated1 #daj1jjj1jjj1 to remain available until ,september #cj1 #bjcd1 to carry out the amendments made by this section4 #c ,establishing certainty and competitiveness for ,american job creators ,a ,permanent ,u4,s4 business tax reform and boosting domestic investment #gjcja4 ,full expensing for certain business property 7a7 ,made permanent 7#a7 ,in general ,section #afh7k77#b77;,a7 is amended by adding and at the end of clause 7i71 by striking 1 and at the end of clause 7ii7 and inserting a period1 and by striking clause 7iii74 7#b7 ,property with longer production periods ,section #afh7k77#b77;,b7 is amended-- 7,a7 in clause 7i71 by striking subclauses 7,,ii7 and 7,,iii7 and redesignating subclauses 7,,iv71 7,v71 and 7,,vi71 as subclauses 7,,ii71 7,,iii71 and 7,,iv71 respectively1 and 7,b7 by striking clause 7ii7 and redesignating clauses 7iii7 and 7iv7 as clauses 7ii7 and 7iii71 respectively4 7#c7 ,self-constructed property ,section #afh7k77#b77;,e7 is amended by striking clause 7i7 and redesignating clauses 7ii7 and 7iii7 as clauses 7i7 and 7ii71 respectively4 7#d7 ,certain plants ,section #afh7k77#e77;,a7 is amended by striking planted before ,january #a1 #bjbg1 or is grafted before such date to a plant that has already been planted1 in the matter preceding clause 7i7 and inserting planted or grafted4 7#e7 ,conforming amendments 7,a7 ,section #afh7k77#b77;,a77ii7 is amended by striking clause 7ii7 of subparagraph 7,e7 and inserting clause 7i7 of subparagraph 7,e74 7,b7 ,section #afh7k77#b77;,c77i7 is amended by striking and subclauses 7,,ii7 and 7,,iii7 of subparagraph 7,b77i74 7,c7 ,section #afh7k77#b77;,c77ii7 is amended by striking subparagraph 7,b77iii7 and inserting subparagraph 7,b77ii74 7,d7 ,section #dfj7;c77#f77;,b7 is amended by striking which and all that follows through the period and inserting which has a recovery period of #g years or less44 7b7 #ajj percent expensing 7#a7 ,in general ,section #afh7k7 is amended-- 7,a7 in paragraph 7#a77;,a71 by striking the applicable percentage and inserting #ajj percent1 and 7,b7 by striking paragraphs 7#f7 and 7#h74 7#b7 ,certain plants ,section #afh7k77#e77;,a77i7 is amended by striking the applicable percentage and inserting #ajj percent4 7#c7 ,transitional election of reduced percentage ,section #afh7k77#aj7 is amended by striking subparagraph 7,a71 by redesignating subparagraph 7,b7 as subparagraph 7,c71 and by inserting before subparagraph 7,c7 7as so redesignated7 the following new subparagraphs3 7,a7 ,in general ,in the case of qualified property placed in service by the taxpayer during the first taxable year ending after ,january #ai1 #bjbe1 if the taxpayer elects to have this paragraph apply for such taxable year1 paragraph 7#a77;,a7 shall be applied-- 7i7 in the case of property which is not described in clause 7ii71 by substituting #dj percent for #ajj percent1 or 7ii7 in the case of property which is described in subparagraph 7,b7 or 7,c7 of paragraph 7#b71 by substituting #fj percent for #ajj percent4 7,b7 ,specified plants ,in the case of any specified plant planted or grafted by the taxpayer during the first taxable year ending after ,january #ai1 #bjbe1 if the taxpayer elects to have this paragraph apply for such taxable year1 paragraph 7#e77;,a77i7 shall be applied by substituting #dj percent for #ajj percent4 4 7c7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to property acquired after ,january #ai1 #bjbe4 7#b7 ,specified plants ,except as provided in paragraph 7#c71 in the case of any specified plant 7as defined in section #afh7k77#e77;,b7 of the ,internal ,revenue ,code of #aihf1 as amended by this section71 the amendments made by this section shall apply to such plants which are planted or grafted after ,january #ai1 #bjbe4 7#c7 ,transitional election of reduced percentage ,the amendment made by subsection 7b77#c7 shall apply to taxable years ending after ,january #ai1 #bjbe4 7#d7 ,acquisition date determination ,for purposes of paragraph 7#a71 property shall not be treated as acquired after the date on which a written binding contract is entered into for such acquisition4 #gjcjb4 ,full expensing of domestic research and experimental expenditures 7a7 ,in general ,part ,,vi of subchapter ,b of chapter #a is amended by inserting after section #agd the following new section3 #agd;,a4 ,domestic research or experimental expenditures 7a7 ,treatment as expenses ,notwithstanding section #bfc1 there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year4 7b7 ,domestic research or experimental expenditures ,for purposes of this section1 the term domestic research or experimental expenditures means research or experimental expenditures paid or incurred by the taxpayer in connection with the taxpayer's trade or business other than such expenditures which are attributable to foreign research 7within the meaning of section #da7;d77#d77;,f774 7c7 ,amortization of certain domestic research or experimental expenditures 7#a7 ,in general ,at the election of the taxpayer1 made in accordance with regulations or other guidance provided by the ,secretary1 in the case of domestic research or experimental expenditures which would 7but for subsection 7a77 be chargeable to capital account but not chargeable to property of a character which is subject to the allowance under section #afg 7relating to allowance for depreciation1 etc47 or section #faa 7relating to allowance for depletion71 subsection 7a7 shall not apply and the taxpayer shall-- 7,a7 charge such expenditures to capital account1 and 7,b7 be allowed an amortization deduction of such expenditures ratably over such period of not less than #fj months as may be selected by the taxpayer 7beginning with the month in which the taxpayer first realizes benefits from such expenditures74 7#b7 ,time for and scope of election ,the election provided by paragraph 7#a7 may be made for any taxable year1 but only if made not later than the time prescribed by law for filing the return for such taxable year 7including extensions thereof74 ,the method so elected1 and the period selected by the taxpayer1 shall be adhered to in computing taxable income for the taxable year for which the election is made and for all subsequent taxable years unless1 with the approval of the ,secretary1 a change to a different method 7or to a different period7 is authorized with respect to part or all of such expenditures4 ,the election shall not apply to any expenditure paid or incurred during any taxable year before the taxable year for which the taxpayer makes the election4 7d7 ,special rules 7#a7 ,land and other property ,this section shall not apply to any expenditure for the acquisition or improvement of land1 or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under section #afg 7relating to allowance for depreciation1 etc47 or section #faa 7relating to allowance for depletion72 but for purposes of this section allowances under section #afg1 and allowances under section #faa1 shall be considered as expenditures4 7#b7 ,exploration expenditures ,this section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence1 location1 extent1 or quality of any deposit of ore or other mineral 7including oil and gas74 7#c7 ,software development ,for purposes of this section1 any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure4 4 7b7 ,coordination with certain other provisions 7#a7 ,foreign research expenses ,section #agd is amended-- 7,a7 in subsection 7a7-- 7i7 by striking a taxpayer's specified research or experimental expenditures and inserting a taxpayer's foreign research or experimental expenditures1 and 7ii7 by striking over the #e-year period 7#ae-year period in the case of any specified research or experimental expenditures which are attributable to foreign research 7within the meaning of section #da7;d77#d77;,f777 in paragraph 7#b77;,b7 and inserting over the #ae-year period1 7,b7 in subsection 7b7-- 7i7 by striking specified research and inserting foreign research1 7ii7 by inserting and which are attributable to foreign research 7within the meaning of section #da7;d77#d77;,f77 before the period at the end1 and 7iii7 by striking specified in the heading thereof and inserting foreign1 and 7,c7 in subsection 7d7-- 7i7 by striking specified research or experimental expenditures and inserting foreign research or experimental expenditures1 and 7ii7 by inserting or reduction to amount realized after no deduction4 7#b7 ,research credit 7,a7 ,section #da7;d77#a77;,a7 is amended to read as follows3 7,a7 with respect to which expenditures are treated as domestic research or experimental expenditures under section #agd;,a1 4 7,b7 ,section #bhj;,c7c77#a7 is amended to read as follows3 7#a7 ,in general ,the domestic research or experimental expenditures 7as defined in section #agd;,a7b77 otherwise taken into account as a deduction or charged to capital account under this chapter shall be reduced by the amount of the credit allowed under section #da7;a74 4 7#c7 ,,amt adjustment ,section #ef7;b77#b7 is amended-- 7,a7 in subparagraph 7,a7-- 7i7 by striking or #agd7;a7 in the matter preceding clause 7i7 and inserting 1 #agd7;a71 or #agd;,a7a71 and 7ii7 by striking research and experimental expenditures described in section #agd7;a7 in clause 7ii7 thereof and inserting foreign research or experimental expenditures described in section #agd7;a7 and domestic research or experimental expenditures in section #agd;,a7a71 and 7,b7 in subparagraph 7,c71 by inserting or #agd;,a7a7 after #agd7;a74 7#d7 ,optional #aj-year writeoff ,section #ei7;e77#b77;,b7 is amended by striking section #agd7;a7 7relating to research and experimental expenditures7 and inserting section #agd;,a7a7 7relating to domestic research or experimental expenditures74 7#e7 ,qualified small issue bonds ,section #add7;a77#d77;,c77iv7 is amended by striking #agd7;a7 and inserting #agd;,a7a74 7#f7 ,start-up expenditures ,section #aie7;c77#a7 is amended by striking or #agd in the last sentence and inserting #agd1 or #agd;,a4 7#g7 ,capital expenditures 7,a7 ,section #bfc7;a77#a77;,b7 is amended by inserting or #agd;,a after #agd4 7,b7 ,section #bfc;,a7c77#b7 is amended by inserting or #agd;,a after #agd4 7#h7 ,active business computer software royalties ,section #edc7;d77#d77;,a77i7 is amended by inserting #agd;,a1 after #agd14 7#i7 ,source rules ,section #hfd7;g77#b7 is amended-- 7,a7 by striking research and experimental expenditures within the meaning of section #agd in the first sentence and inserting foreign research or experimental expenditures within the meaning of section #agd or domestic research or experimental expenditures within the meaning of section #agd;,a1 and 7,b7 in the last sentence-- 7i7 by striking treated as deferred expenses under subsection 7b7 of section #agd and inserting allowed as an amortization deduction under section #agd7;a7 or section #agd;,a7c711 and 7ii7 by striking such subsection and inserting such section 7as the case may be74 7#aj7 ,basis adjustment ,section #ajaf7;a77#ad7 is amended by striking deductions as deferred expenses under section #agd7;b77#a7 7relating to research and experimental expenditures7 and inserting deductions under section #agd or #agd;,a7c74 7#aa7 ,small business stock ,section #abjb7;e77#b77;,b7 is amended by striking which may be treated as research and experimental expenditures under section #agd and inserting which are treated as foreign research or experimental expenditures under section #agd or domestic research or experimental expenditures under section #agd;,a4 7c7 ,change in method of accounting 7#a7 ,in general ,the amendments made by subsection 7a7 shall be treated as a change in method of accounting for purposes of section #dha of the ,internal ,revenue ,code of #aihf and-- 7,a7 such change shall be treated as initiated by the taxpayer1 7,b7 such change shall be treated as made with the consent of the ,secretary1 and 7,c7 such change shall be applied only on a cut-off basis for any domestic research or experimental expenditures 7as defined in section #agd;,a7b7 of such ,code 7as added by this section7 and determined by applying the rules of section #agd;,a7d7 of such ,code7 paid or incurred in taxable years beginning after ,december #ca1 #bjbd1 and no adjustments under section #dha7;a7 shall be made4 7#b7 ,special rules ,in the case of a taxable year which begins after ,december #ca1 #bjbd1 and ends before the date of the enactment of this ,act-- 7,a7 paragraph 7#a77;,c7 shall not apply1 and 7,b7 the change in method of accounting under paragraph 7#a7 shall be applied on a modified cut-off basis1 taking into account for purposes of section #dha7;a7 of such ,code only the domestic research or experimental expenditures 7as defined in section #agd;,a7b7 of such ,code 7as added by this section7 and determined by applying the rules of section #agd;,a7d7 of such ,code7 paid or incurred in such taxable year but not allowed as a deduction in such taxable year4 7d7 ,clerical amendment ,the table of sections for part ,,vi of subchapter ,b of chapter #a is amended by inserting after the item relating to section #agd the following new item3 ,sec4 #agd;,a4 ,domestic research or experimental expenditures4 4 7e7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection or subsection 7f77#a71 the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjbd4 7#b7 ,treatment of foreign research or experimental expenditures upon disposition 7,a7 ,in general ,the amendment by subsection 7b77#a77;,c77ii7 shall apply to property disposed1 retired1 or abandoned after ,may #ab1 #bjbe4 7,b7 ,no inference ,the amendment made by subsection 7b77#a77;,c77ii7 shall not be construed to create any inference with respect to the proper application of section #agd7;d7 of the ,internal ,revenue ,code of #aihf with respect to taxable years beginning before ,may #ac1 #bjbe4 7#c7 ,coordination with research credit ,the amendment made by subsection 7b77#b77;,b7 shall apply to taxable years beginning after ,december #ca1 #bjbd4 7#d7 ,no inference with respect to coordination with research credit for prior periods ,the amendment made by subsection 7b77#b77;,b7 shall not be construed to create any inference with respect to the proper application of section #bhj;,c7c7 of the ,internal ,revenue ,code of #aihf with respect to taxable years beginning before ,january #a1 #bjbe4 7f7 ,transition rules 7#a7 ,election for retroactive application by certain small businesses 7,a7 ,in general ,at the election of an eligible taxpayer1 paragraphs 7#a7 and 7#c7 of subsection 7e7 shall each be applied by substituting ,december #ca1 #bjba for ,december #ca1 #bjbd4 ,an election made under this subparagraph shall be made in such manner as the ,secretary may provide and not later than the date that is #a year after the date of the enactment of this ,act4 ,the taxpayer shall file an amended return for each taxable year affected by such election4 7,b7 ,eligible taxpayer ,for purposes of this paragraph1 the term eligible taxpayer means any taxpayer 7other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section #ddh7;a77#c77 which meets the gross receipts test of section #ddh7;c7 for the first taxable year beginning after ,december #ca1 #bjbd4 7,c7 ,election treated as change in method of accounting ,in the case of any taxpayer which elects the application of subparagraph 7,a7-- 7i7 such election may be treated as a change in method of accounting for purposes of section #dha of such ,code for the taxpayer's first taxable year affected by such election1 7ii7 such change shall be treated as initiated by the taxpayer for such taxable year1 7iii7 such change shall be treated as made with the consent of the ,secretary1 and 7iv7 subsection 7c7 shall not apply to such taxpayer4 7,d7 ,election regarding coordination with research credit ,an election under section #bhj;,c7c77#b7 of the ,internal ,revenue ,code of #aihf 7or revocation of such election7 for any taxable year beginning after ,december #ca1 #bjba1 by an eligible taxpayer making an election under subparagraph 7,a7 shall not fail to be treated as timely made 7or as made on the return7 if made during the #a-year period beginning on the date of the enactment of this ,act on an amended return for such taxable year4 7#b7 ,election to deduct certain unamortized amounts paid or incurred in taxable years beginning before ,january #a1 #bjbe 7,a7 ,in general ,in the case of any domestic research or experimental expenditures 7as defined in section #agd;,a1 as added by subsection 7a77 which are paid or incurred in taxable years beginning after ,december #ca1 #bjba1 and before ,january #a1 #bjbe1 and which was charged to capital account1 a taxpayer may elect-- 7i7 to deduct any remaining unamortized amount with respect to such expenditures in the first taxable year beginning after ,december #ca1 #bjbd1 or 7ii7 to deduct such remaining unamortized amount with respect to such expenditures ratably over the #b-taxable year period beginning with the first taxable year beginning after ,december #ca1 #bjbd4 7,b7 ,change in method of accounting ,in the case of a taxpayer who makes an election under this paragraph-- 7i7 such taxpayer shall be treated as initiating a change in method of accounting for purposes of section #dha of the ,internal ,revenue ,code of #aihf with respect to the expenditures to which the election applies1 7ii7 such change shall be treated as made with the consent of the ,secretary1 and 7iii7 such change shall be applied only on a cut-off basis for such expenditures and no adjustments under section #dha7;a7 shall be made4 7,c7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall publish such guidance or regulations as may be necessary to carry out the purposes of this paragraph1 including regulations or guidance allowing for the deduction allowed under subparagraph 7,a7 in the case of taxpayers with taxable years beginning after ,december #ca1 #bjbd1 and ending before the date of the enactment of this ,act4 #gjcjc4 ,modification of limitation on business interest 7a7 ,in general ,section #afc7;j77#h77;,a77v7 is amended by striking in the case of taxable years beginning before ,january #a1 #bjbb14 7b7 ,floor plan financing applicable to certain trailers and campers ,section #afc7;j77#i77;,c7 is amended by adding at the end the following new flush sentence3 ,such term shall also include any trailer or camper which is designed to provide temporary living quarters for recreational1 camping1 or seasonal use and is designed to be towed by1 or affixed to1 a motor vehicle4 4 7c7 ,effective date and special rule 7#a7 ,in general ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7#b7 ,special rule for short taxable years ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 may prescribe such rules as are necessary or appropriate to provide for the application of the amendments made by this section in the case of any taxable year of less than #ab months that begins after ,december #ca1 #bjbd1 and ends before the date of the enactment of this ,act4 #gjcjd4 ,extension and enhancement of paid family and medical leave credit 7a7 ,in general ,section #de,s is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking paragraph 7#a7 and inserting the following3 7#a7 ,in general ,for purposes of section #ch1 in the case of an eligible employer1 the paid family and medical leave credit is an amount equal to either of the following 7as elected by such employer73 7,a7 ,the applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave4 7,b7 ,if such employer has an insurance policy with regards to the provision of paid family and medical leave which is in force during the taxable year1 the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy4 1 and 7,b7 by adding at the end the following3 7#c7 ,rate of payment determined without regard to whether leave is taken ,for purposes of determining the applicable percentage with respect to paragraph 7#a77;,b71 the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year4 1 7#b7 in subsection 7b77#a71 by striking credit allowed and inserting wages taken into account1 7#c7 in subsection 7c71 by striking paragraphs 7#c7 and 7#d7 and inserting the following3 7#c7 ,aggregation rule 7,a7 ,in general ,except as provided in subparagraph 7,b71 all persons which are treated as a single employer under subsections 7b7 and 7c7 of section #dad shall be treated as a single employer4 7,b7 ,exception 7i7 ,in general ,subparagraph 7,a7 shall not apply to any person who establishes to the satisfaction of the ,secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph 7#a7 or 7#b74 7ii7 ,substantial and legitimate business reason ,for purposes of clause 7i71 the term substantial and legitimate business reason shall not include the operation of a separate line of business1 the rate of wages or category of jobs for employees 7or any similar basis71 or the application of ,state or local laws relating to family and medical leave1 but may include the grouping of employees of a common law employer4 7#d7 ,treatment of benefits mandated or paid for by ,state or local governments ,for purposes of this section1 any leave which is paid by a ,state or local government or required by ,state or local law-- 7,a7 except as provided in subparagraph 7,b71 shall be taken into account in determining the amount of paid family and medical leave provided by the employer1 and 7,b7 shall not be taken into account in determining the amount of the paid family and medical leave credit under subsection 7a74 1 7#d7 in subsection 7d7-- 7,a7 in paragraph 7#a71 by inserting 7or1 at the election of the employer1 for not less than #f months7 after #a year or more1 7,b7 in paragraph 7#b7-- 7i7 by inserting 1 as determined on an annualized basis 7pro-rata for part-time employees71 after compensation1 and 7ii7 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following3 7#c7 is customarily employed for not less than #bj hours per week4 1 and 7#e7 by striking subsection 7i74 7b7 ,no double benefit ,section #bhj;,c7a7 is amended-- 7#a7 by striking #de,s7a7 and inserting #de,s7a77#a77;,a71 and 7#b7 by inserting after the first sentence the following3 ,no deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section #de,s7a77#a77;,b744 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjcje4 ,exceptions from limitations on deduction for business meals 7a7 ,exception to denial of deduction for business meals ,section #bgd7o71 as added by section #accjd of ,public ,law #aae-ig1 is amended by striking ,no deduction and inserting ,except in the case of an expense described in subsection 7e77#h7 or 7n77#b77;,c71 no deduction4 7b7 ,meals provided on certain fishing boats and at certain fish processing facilities not subject to #ej percent limitation ,section #bgd7n77#b77;,c7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of clause 7iii7 and by adding at the end the following new clause3 7v7 provided-- 7,i7 on a fishing vessel1 fish processing vessel1 or fish tender vessel 7as such terms are defined in section #baja of title #df1 ,united ,states ,code71 or 7,,ii7 at a facility for the processing of fish for commercial use or consumption which-- 7aa7 is located in the ,united ,states north of #ej degrees north latitude1 and 7bb7 is not located in a metropolitan statistical area 7within the meaning of section #adc7k77#b77;,b771 or 4 7c7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbe4 #gjcjf4 ,increased dollar limitations for expensing of certain depreciable business assets 7a7 ,in general ,section #agi7;b7 is amended-- 7#a7 in paragraph 7#a71 by striking #a1jjj1jjj and inserting #b1ejj1jjj1 and 7#b7 in paragraph 7#b71 by striking #b1ejj1jjj and inserting #d1jjj1jjj4 7b7 ,conforming amendments ,section #agi7;b77#f77;,a7 is amended-- 7#a7 by inserting 7#bjbe in the case of the dollar amounts in paragraphs 7#a7 and 7#b77 after ,in the case of any taxable year beginning after #bjah1 and 7#b7 in clause 7ii71 by striking determined by substituting calendar year #bjag for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 and inserting determined by substituting in subparagraph 7,a77ii7 thereof-- 7,i7 in the case of amounts in paragraphs 7#a7 and 7#b71 calendar year #bjbd for calendar year #bjaf1 and 7,,ii7 in the case of the amount in paragraph 7#e77;,a71 calendar year #bjag for calendar year #bjaf4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service in taxable years beginning after ,december #ca1 #bjbd4 #gjcjg4 ,special depreciation allowance for qualified production property 7a7 ,in general ,section #afh is amended by adding at the end the following new subsection3 7n7 ,special allowance for qualified production property 7#a7 ,in general ,in the case of any qualified production property of a taxpayer making an election under this subsection-- 7,a7 the depreciation deduction provided by section #afg7;a7 for the taxable year in which such property is placed in service shall include an allowance equal to #ajj percent of the adjusted basis of the qualified production property1 and 7,b7 the adjusted basis of the qualified production property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year4 7#b7 ,qualified production property ,for purposes of this subsection-- 7,a7 ,in general ,the term qualified production property means that portion of any nonresidential real property-- 7i7 to which this section applies1 7ii7 which is used by the taxpayer as an integral part of a qualified production activity1 7iii7 which is placed in service in the ,united ,states or any possession of the ,united ,states1 7iv7 the original use of which commences with the taxpayer1 7v7 the construction of which begins after ,january #ai1 #bjbe1 and before ,january #a1 #bjbi1 7vi7 which is designated by the taxpayer in the election made under this subsection1 and 7vii7 which is placed in service before ,january #a1 #bjca4 ,for purposes of clause 7ii71 in the case of property with respect to which the taxpayer is a lessor1 property used by a lessee shall not be considered to be used by the taxpayer as part of a qualified production activity4 7,b7 ,special rule for certain property not previously used in qualified production activities 7i7 ,in general ,in the case of property acquired by the taxpayer during the period described in subparagraph 7,a77v71 the requirements of clauses 7iv7 and 7v7 of subparagraph 7,a7 shall be treated as satisfied if-- 7,i7 such property was not used in a qualified production activity 7determined without regard to the second sentence of subparagraph 7,d77 by any person at any time during the period beginning on ,january #a1 #bjba1 and ending on ,may #ab1 #bjbe1 7,,ii7 such property was not used by the taxpayer at any time prior to such acquisition1 and 7,,iii7 the acquisition of such property meets the requirements of paragraphs 7#b77;,a71 7#b77;,b71 7#b77;,c71 and 7#c7 of section #agi7;d74 7ii7 ,written binding contracts ,for purposes of determining under clause 7i7-- 7,i7 whether such property is acquired before the period described in subparagraph 7,a77v71 such property shall be treated as acquired not later than the date on which the taxpayer enters into a written binding contract for such acquisition1 and 7,,ii7 whether such property is acquired after such period1 such property shall be treated as acquired not earlier than such date4 7,c7 ,exclusion of office space1 etc ,the term qualified production property shall not include that portion of any nonresidential real property which is used for offices1 administrative services1 lodging1 parking1 sales activities1 research activities1 software development or engineering activities1 or other functions unrelated to the manufacturing1 production1 or refining of tangible personal property4 7,d7 ,qualified production activity ,the term qualified production activity means the manufacturing1 production1 or refining of a qualified product4 ,the activities of any taxpayer do not constitute manufacturing1 production1 or refining of a qualified product unless the activities of such taxpayer result in a substantial transformation of the property comprising the product4 7,e7 ,production ,the term production shall not include activities other than agricultural production and chemical production4 7,f7 ,qualified product ,the term qualified product means any tangible personal property if such property is not a food or beverage prepared in the same building as a retail establishment in which such property is sold4 7,g7 ,syndication ,for purposes of subparagraph 7,a77iv71 rules similar to the rules of subsection 7k77#b77;,e77iii7 shall apply4 7,h7 ,extension of placed in service date under certain circumstances ,the ,secretary may extend the date under subparagraph 7,a77vii7 with respect to any property that meets the requirements of clauses 7i7 through 7vi7 of subparagraph 7,a7 if the ,secretary determines that an act of ,god 7as defined in section #aja7a7 of the ,comprehensive ,environmental ,response1 ,compensation1 and ,liability ,act of #aihj7 prevents the taxpayer from placing such property in service before such date4 7#c7 ,deduction allowed in computing minimum tax ,for purposes of determining alternative minimum taxable income under section #ee1 the deduction under section #afg for qualified production property shall be determined under this section without regard to any adjustment under section #ef4 7#d7 ,coordination with certain other provisions 7,a7 ,other special depreciation allowances ,for purposes of subsections 7k77#g71 7l77#c77;,d71 and 7m77#b77;,b77iii7-- 7i7 qualified production property shall be treated as a separate class of property1 and 7ii7 the taxpayer shall be treated as having made an election under such subsections with respect to such class4 7,b7 ,alternative depreciation property ,the term qualified production property shall not include any property to which the alternative depreciation system under subsection 7g7 applies4 ,for purposes of subsection 7g77#g77;,a71 qualified production property to which this subsection applies shall be treated as separate nonresidential real property4 7#e7 ,recapture ,if1 at any time during the #aj-year period beginning on the date that any qualified production property is placed in service by the taxpayer1 such property ceases to be used as described in paragraph 7#b77;,a77ii7 and is used by the taxpayer in a productive use not described in paragraph 7#b77;,a77ii7-- 7,a7 section #abde shall be applied-- 7i7 by treating such property as having been disposed of by the taxpayer as of the first time such property is so used in a productive use not described in paragraph 7#b77;,a77ii71 and 7ii7 by treating the amount described in subparagraph 7,b7 of section #abde7;a77#a7 with respect to such disposition as being not less than the amount described in subparagraph 7,a7 of such section1 and 7,b7 the basis of the taxpayer in such property1 and the taxpayer's allowance for depreciation with respect to such property1 shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph 7,a74 7#f7 ,election 7,a7 ,in general ,an election under this subsection for any taxable year shall-- 7i7 specify the nonresidential real property subject to the election and the portion of such property designated under paragraph 7#b77;,a77vi71 and 7ii7 except as otherwise provided by the ,secretary1 be made on the taxpayer's return of the tax imposed by this chapter for the taxable year4 ,such election shall be made in such manner as the ,secretary may prescribe by regulations or other guidance4 7,b7 ,election ,any election made under this subsection1 and any specification contained in any such election1 may not be revoked except with the consent of the ,secretary 7and the ,secretary shall provide such consent only in extraordinary circumstances74 7#g7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including regulations or other guidance-- 7,a7 providing rules for regarding what constitutes substantial transformation of property which are consistent with guidance provided under section #ied7;d71 and 7,b7 providing for the application of paragraph 7#e7 with respect to a change in use described in such paragraph by a transferee following a fully or partially tax free transfer of qualified production property4 4 7b7 ,treatment of qualified production property as section #abde property ,section #abde7;a77#c7 is amended by striking or at the end of subparagraph 7,e71 by striking the period at the end of subparagraph 7,f7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,g7 any qualified production property 7as defined in section #afh7n77#b774 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after the date of the enactment of this ,act4 #gjcjh4 ,enhancement of advanced manufacturing investment credit 7a7 ,in general ,section #dh;,d7a7 is amended by striking #be percent and inserting #ce percent4 7b7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbe4 #gjcji4 ,spaceports are treated like airports under exempt facility bond rules 7a7 ,in general ,section #adb7;a77#a7 is amended to read as follows3 7#a7 airports and spaceports1 4 7b7 ,treatment of ground leases ,section #adb7;b77#a7 is amended by adding at the end the following new subparagraph3 7,c7 ,special rule for spaceport ground leases ,for purposes of subparagraph 7,a71 spaceport property located on land leased by a governmental unit from the ,united ,states shall not fail to be treated as owned by a governmental unit if the requirements of this paragraph are met by the lease and any subleases of the property4 4 7c7 ,definition of spaceport ,section #adb is amended by adding at the end the following new subsection3 7p7 ,spaceport 7#a7 ,in general ,for purposes of subsection 7a77#a71 the term spaceport means any facility located at or in close proximity to a launch site or reentry site used for-- 7,a7 manufacturing1 assembling1 or repairing spacecraft1 space cargo1 other facilities described in this paragraph1 or any component of the foregoing1 7,b7 flight control operations1 7,c7 providing launch services and reentry services1 or 7,d7 transferring crew1 spaceflight participants1 or space cargo to or from spacecraft4 7#b7 ,additional terms ,for purposes of paragraph 7#a7-- 7,a7 ,space cargo ,the term space cargo includes satellites1 scientific experiments1 other property transported into space1 and any other type of payload1 whether or not such property returns from space4 7,b7 ,spacecraft ,the term spacecraft means a launch vehicle or a reentry vehicle4 7,c7 ,other terms ,the terms launch site1 crew1 space flight participant1 launch services1 launch vehicle1 payload1 reentry services1 reentry site1 a reentry vehicle shall have the respective meanings given to such terms by section #ejijb of title #ea1 ,united ,states ,code 7as in effect on the date of enactment of this subsection74 7#c7 ,public use requirement ,a facility shall not be required to be available for use by the general public to be treated as a spaceport for purposes of this section4 7#d7 ,manufacturing facilities and industrial parks allowed ,with respect to spaceports1 subsection 7c77#b77;,e7 shall not apply to spaceport property described in paragraph 7#a77;,a74 4 7d7 ,exception from federally guaranteed bond prohibition ,section #adi7;b77#c7 is amended by adding at the end the following new subparagraph3 7,f7 ,exception for spaceports ,a bond shall not be treated as federally guaranteed merely because of the payment of rent1 user fees1 or other charges by the ,united ,states 7or any agency or instrumentality thereof7 in exchange for the use of the spaceport by the ,united ,states 7or any agency or instrumentality thereof74 4 7e7 ,conforming amendment ,the heading for section #adb7;c7 is amended by inserting ,spaceports1 after ,airports14 7f7 ,effective date ,the amendments made by this section shall apply to obligations issued after the date of the enactment of this ,act4 ,b ,permanent ,america-first international tax reforms ,i ,foreign tax credit #gjcaa4 ,modifications related to foreign tax credit limitation 7a7 ,rules for allocation of certain deductions to foreign source net ,,cfc tested income for purposes of foreign tax credit limitation ,section #ijd7;b7 is amended by adding at the end the following new paragraph3 7#e7 ,deductions treated as allocable to foreign source net ,,cfc tested income ,solely for purposes of the application of subsection 7a7 with respect to amounts described in subsection 7d77#a77;,a71 the taxpayer's taxable income from sources without the ,united ,states shall be determined by allocating and apportioning-- 7,a7 any deduction allowed under section #bej7;a77#a77;,b7 7and any deduction allowed under section #afd7;a77#c7 for taxes imposed on amounts described in section #bej7;a77#a77;,b77 to such income1 7,b7 no amount of interest expense or research and experimental expenditures to such income1 and 7,c7 any other deduction to such income only if such deduction is directly allocable to such income4 ,any amount or deduction which would 7but for subparagraphs 7,b7 and 7,c77 have been allocated or apportioned to such income shall only be allocated or apportioned to income which is from sources within the ,united ,states4 4 7b7 ,other modifications 7#a7 ,section #ijd7;d77#b77;,h77i7 is amended by striking paragraph 7#a77;,b7 and inserting paragraph 7#a77;,d74 7#b7 ,section #ijd7;d77#d77;,c77ii7 is amended by striking paragraph 7#a77;,a7 and inserting paragraph 7#a77;,c74 7#c7 ,section #iea;,a7f77#a77;,a7 is amended by striking #ijd7;h77#a7 and inserting #ijd7;h74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjcab4 ,modifications to determination of deemed paid credit for taxes properly attributable to tested income 7a7 ,increase in deemed paid credit 7#a7 ,in general ,section #ifj7;d77#a7 is amended by striking #hj percent and inserting #ij percent4 7#b7 ,gross up for deemed paid foreign tax credit ,section #gh is amended-- 7,a7 by striking subsections 7a71 7b71 and 7d7 and inserting subsections 7a7 and 7d71 and 7,b7 by striking #hj percent and inserting #ij percent4 7b7 ,disallowance of foreign tax credit with respect to distributions of previously taxed net ,,cfc tested income ,section #ifj7;d7 is amended by adding at the end the following new paragraph3 7#d7 ,disallowance of foreign tax credit with respect to distributions of previously taxed net ,,cfc tested income ,no credit shall be allowed under section #ija for #aj percent of any foreign income taxes paid or accrued 7or deemed paid under subsection 7b77#a77 with respect to any amount excluded from gross income under section #iei7;a7 by reason of an inclusion in gross income under section #iea;,a7a74 4 7c7 ,effective dates 7#a7 ,in general ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 7#b7 ,disallowance ,the amendment made by subsection 7b7 shall apply to foreign income taxes paid or accrued 7or deemed paid under section #ifj7;b77#a7 of the ,internal ,revenue ,code of #aihf7 with respect to any amount excluded from gross income under section #iei7;a7 of such ,code by reason of an inclusion in gross income under section #iea;,a7a7 of such ,code after ,june #bh1 #bjbe4 #gjcac4 ,sourcing certain income from the sale of inventory produced in the ,united ,states 7a7 ,in general ,section #ijd7;b71 as amended by section #gjcaa1 is amended by adding at the end the following new paragraph3 7#f7 ,source rules for certain inventory produced in the ,united ,states and sold through foreign branches ,for purposes of this section1 if a ,united ,states person maintains an office or other fixed place of business in a foreign country 7determined under rules similar to the rules of section #hfd7;c77#e771 the portion of income which-- 7,a7 is from the sale or exchange outside the ,united ,states of inventory property 7within the meaning of section #hfe7;i77#a77-- 7i7 which is produced in the ,united ,states1 7ii7 which is for use outside the ,united ,states1 and 7iii7 to which the third sentence of section #hfc7;b7 applies1 and 7,b7 is attributable 7determined under rules similar to the rules of section #hfd7;c77#e77 to such office or other fixed place of business1 shall be treated as from sources without the ,united ,states1 except that the amount so treated shall not exceed #ej percent of the income from the sale or exchange of such inventory property4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,,ii ,foreign-derived deduction eligible income and net ,,cfc tested income #gjcba4 ,modification of deduction for foreign-derived deduction eligible income and net ,,cfc tested income 7a7 ,in general ,section #bej7;a7 is amended-- 7#a7 by striking #cg4e percent in paragraph 7#a77;,a7 and inserting #cc4cd percent1 7#b7 by striking #ej percent in paragraph 7#a77;,b7 and inserting #dj percent1 and 7#c7 by striking paragraph 7#c74 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjcbb4 ,determination of deduction eligible income 7a7 ,sales or other dispositions of certain property 7#a7 ,in general ,section #bej7;b77#c77;,a77i7 is amended-- 7,a7 by striking and at the end of subclause 7,v71 7,b7 by striking over at the end of subclause 7,,vi7 and inserting and1 and 7,c7 by adding at the end the following new subclause3 7,,vii7 except as otherwise provided by the ,secretary1 any income and gain from the sale or other disposition 7including pursuant to the deemed sale or other deemed disposition or a transaction subject to section #cfg7;d77 of-- 7aa7 intangible property 7as defined in section #cfg7;d77#d771 and 7bb7 any other property of a type that is subject to depreciation1 amortization1 or depletion by the seller1 over 4 7#b7 ,conforming amendment ,section #bej7;b77#e77;,e7 is amended by inserting 7other than paragraph 7#c77;,a77i77,,vii77 after ,for purposes of this subsection4 7#c7 ,effective date ,the amendments made by this subsection shall apply to sales or other dispositions 7including pursuant to deemed sales or other deemed dispositions or a transaction subject to section #cfg7;d7 of the ,internal ,revenue ,code of #aihf7 occurring after ,june #af1 #bjbe4 7b7 ,expense apportionment limited to properly allocable expenses 7#a7 ,in general ,section #bej7;b77#c77;,a77ii7 is amended to read as follows3 7ii7 expenses and deductions 7including taxes71 other than interest expense and research or experimental expenditures1 properly allocable to such gross income4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjcbc4 ,rules related to deemed intangible income 7a7 ,taxation of net ,,cfc tested income 7#a7 ,in general ,section #iea;,a7a7 is amended by striking global intangible low-taxed income and inserting net ,,cfc tested income4 7#b7 ,repeal of tax-free deemed return on foreign investments ,section #iea;,a1 as amended by the preceding provisions of this ,act1 is amended by striking subsections 7b7 and 7d7 and by redesignating subsections 7c71 7e71 and 7f7 as subsections 7b71 7c71 and 7d71 respectively4 7#c7 ,conforming amendments 7,a7 7i7 ,section #bej is amended by striking global intangible low-taxed income each place it appears in subsections 7a77#a77;,b77i71 7a77#b71 and 7b77#c77;,a77i77,,ii7 and inserting net ,,cfc tested income4 7ii7 ,the heading for section #bej of such ,code is amended by striking ,global ,intangible ,low-,taxed ,income and inserting ,net ,,cfc ,tested ,income4 7iii7 ,the item relating to section #bej in the table of sections for part ,,vii of subchapter ,b of chapter #a of such ,code is amended by striking global intangible low-taxed income and inserting net ,,cfc tested income4 7,b7 ,section #iea;,a7c77#a71 as redesignated by paragraph 7#b71 is amended by striking subsections 7b71 7c77#a77;,a71 and 7c77#a77;,b7 and inserting subsections 7b77#a77;,a7 and 7b77#a77;,b74 7,c7 ,section #iea;,a7d71 as redesignated by paragraph 7#b71 is amended-- 7i7 by striking global intangible low-taxed income each place it appears and inserting net ,,cfc tested income1 and 7ii7 by striking subsection 7c77#a77;,a7 in paragraph 7#b77;,b77ii7 and inserting subsection 7b77#a77;,a74 7,d7 ,section #ifj7;d77#b7 is amended-- 7i7 by striking global intangible low-taxed income in subparagraph 7,a7 and inserting net ,,cfc tested income1 and 7ii7 by striking section #iea;,a7c77#a77;,a7 in subparagraph 7,b7 and inserting section #iea;,a7b77#a77;,a74 7,e7 7i7 ,the heading for section #iea;,a is amended by striking ,global ,intangible ,low-,taxed ,income and inserting ,net ,,cfc ,tested ,income4 7ii7 ,the item relating to section #iea;,a in the table of sections for subpart ,f of part ,,iii of subchapter ,n of chapter #a is amended by striking ,global intangible low-taxed income and inserting ,net ,,cfc tested income4 7b7 ,deduction for foreign-derived deduction eligible income 7#a7 ,in general ,section #bej7;a77#a77;,a7 is amended by striking foreign-derived intangible income and inserting foreign-derived deduction eligible income4 7#b7 ,conforming amendments 7,a7 ,section #bej7;a77#b7 is amended by striking foreign-derived intangible income each place it appears and inserting foreign-derived deduction eligible income4 7,b7 ,section #bej7;b71 as amended by subsection 7a71 is amended-- 7i7 by striking paragraphs 7#a7 and 7#b71 7ii7 by redesignating paragraphs 7#d7 and 7#e7 as paragraphs 7#a7 and 7#b71 respectively1 and by moving such paragraphs before paragraph 7#c71 7iii7 in paragraph 7#b77;,b77ii71 as so redesignated1 by striking paragraph 7#d77;,b7 and inserting paragraph 7#a77;,b71 and 7iv7 by striking intangible in the heading thereof and inserting deduction eligible4 7,c7 7i7 ,the heading for section #bej is amended by striking intangible in the heading thereof and inserting deduction eligible4 7ii7 ,the heading for section #agb7;d77#i7 is amended by striking intangible and inserting deduction eligible4 7iii7 ,the item relating to section #bej in the table of sections for part ,,viii of subchapter ,b of chapter #a is amended by striking intangible and inserting deduction eligible4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,,iii ,base erosion minimum tax #gjcca4 ,extension and modification of base erosion minimum tax amount 7a7 ,in general ,section #ei;,a7b7 is amended-- 7#a7 by striking #aj percent in paragraph 7#a7 and inserting #aj4e percent1 and 7#b7 by striking paragraph 7#b7 and by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#b7 and 7#c71 respectively4 7b7 ,conforming amendments 7#a7 ,section #ei;,a7b77#a7 is amended by striking ,except as provided in paragraphs 7#b7 and 7#c7 and inserting ,except as provided in paragraph 7#b74 7#b7 ,section #ei;,a7b77#b71 as redesignated by subsection 7a77#b71 is amended by striking the percentage otherwise in effect under paragraphs 7#a77;,a7 and 7#b77;,a7 shall each be increased and inserting the percentages otherwise in effect under paragraph 7#a77;,a7 shall be increased4 7#c7 ,section #ei;,a7e77#a77;,c7 is amended by striking in the case of a taxpayer described in subsection 7b77#c77;,b7 and inserting in the case of a taxpayer described in subsection 7b77#b77;,b74 7c7 ,other modifications 7#a7 ,section #ei;,a7b77#b77;,b77ii71 as redesignated by subsection 7a77#b71 is amended by striking registered securities dealer and inserting securities dealer registered4 7#b7 ,section #ei;,a7h77#b77;,b7 is amended by striking section #fjch;,b7b77#b7 and inserting section #fjch;,a7b77#b74 7#c7 ,section #ei;,a7i77#b7 is amended-- 7,a7 by striking subsection 7g7 and inserting subsection 7h71 and 7,b7 by striking subsection 7g77#c7 and inserting subsection 7h77#c74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,,iv ,business interest limitation #gjcda4 ,coordination of business interest limitation with interest capitalization provisions 7a7 ,in general ,section #afc7;j7 is amended by redesignating paragraphs 7#aj7 and 7#aa7 as paragraphs 7#aa7 and 7#ab7 and by inserting after paragraph 7#i7 the following3 7#aj7 ,coordination with interest capitalization provisions 7,a7 ,in general ,in applying this subsection-- 7i7 the limitation under paragraph 7#a7 shall apply to business interest without regard to whether the taxpayer would otherwise deduct such business interest or capitalize such business interest under an interest capitalization provision1 and 7ii7 any reference in this subsection to a deduction for business interest shall be treated as including a reference to the capitalization of business interest4 7,b7 ,amount allowed applied first to capitalized interest ,the amount allowed after taking into account the limitation described in paragraph 7#a7-- 7i7 shall be applied first to the aggregate amount of business interest which would otherwise be capitalized1 and 7ii7 the remainder 7if any7 shall be applied to the aggregate amount of business interest which would be deducted4 7,c7 ,treatment of disallowed interest carried forward ,no portion of any business interest carried forward under paragraph 7#b7 from any taxable year to any succeeding taxable year shall1 for purposes of this title 7including any interest capitalization provision which previously applied to such portion7 be treated as interest to which an interest capitalization provision applies4 7,d7 ,interest capitalization provision ,for purposes of this section1 the term interest capitalization provision means any provision of this subtitle under which interest-- 7i7 is required to be charged to capital account1 or 7ii7 may be deducted or charged to capital account4 4 7b7 ,certain capitalized interest not treated as business interest ,section #afc7;j77#e7 is amended by adding at the end the following new sentence3 ,such term shall not include any interest which is capitalized under section #bfc7;g7 or #bfc;,a7f744 7c7 ,regulatory authority ,section #afc7;j71 as amended by subsection 7a71 is amended by redesignating paragraphs 7#aa7 and 7#ab7 as paragraphs 7#ab7 and 7#ac7 and by inserting after paragraph 7#aj7 the following3 7#aa7 ,regulatory authority ,the ,secretary shall issue such regulations or guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including regulations or guidance to determine which business interest is taken into account under this subsection and section #ei;,a7c77#c74 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjcdb4 ,definition of adjusted taxable income for business interest limitation 7a7 ,in general ,subparagraph 7,a7 of section #afc7;j77#h7 is amended-- 7#a7 by striking and at the end of clause 7iv71 and 7#b7 by adding at the end the following new clause3 7vi7 the amounts included in gross income under sections #iea7;a71 #iea;,a7a71 and #gh 7and the portion of the deductions allowed under sections #bde;,a7a7 7by reason of section #ifd7;e77#d77 and #bej7;a77#a77;,b7 by reason of such inclusions71 and 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,v ,other international tax reforms #gjcea4 ,permanent extension of look-thru rule for related controlled foreign corporations 7a7 ,in general ,section #ied7;c77#f77;,c7 is amended by striking and before ,january #a1 #bjbf14 7b7 ,effective date ,the amendment made by this section shall apply to taxable years of foreign corporations beginning after ,december #ca1 #bjbe4 #gjceb4 ,repeal of election for #a-month deferral in determination of taxable year of specified foreign corporations 7a7 ,in general ,section #hih7;c7 is amended by striking paragraph 7#b7 and redesignating paragraph 7#c7 as paragraph 7#b74 7b7 ,effective date ,the amendments made by this section shall apply to taxable years of specified foreign corporations beginning after ,november #cj1 #bjbe4 7c7 ,transition rule 7#a7 ,in general ,in the case of a corporation that is a specified foreign corporation as of ,november #cj1 #bjbe1 such corporation's first taxable year beginning after such date shall end at the same time as the first required year 7within the meaning of section #hih7;c77#a7 of the ,internal ,revenue ,code of #aihf7 ending after such date4 ,if any specified foreign corporation is required by the amendments made by this section to change its taxable year for its first taxable year beginning after ,november #cj1 #bjbe-- 7,a7 such change shall be treated as initiated by such corporation1 7,b7 such change shall be treated as having been made with the consent of the ,secretary1 and 7,c7 the ,secretary shall issue regulations or other guidance for allocating foreign taxes that are paid or accrued in such first taxable year and the succeeding taxable year among such taxable years in the manner the ,secretary determines appropriate to carry out the purposes of this section4 7#b7 ,secretary ,for purposes of this subsection1 the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 #gjcec4 ,restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules 7a7 ,in general ,section #ieh7;b7 is amended-- 7#a7 by inserting after paragraph 7#c7 the following3 7#d7 ,subparagraphs 7,a71 7,b71 and 7,c7 of section #cah7;a77#c7 shall not be applied so as to consider a ,united ,states person as owning stock which is owned by a person who is not a ,united ,states person4 1 and 7#b7 by striking ,paragraph 7#a7 in the last sentence and inserting ,paragraphs 7#a7 and 7#d74 7b7 ,foreign controlled ,united ,states shareholders ,subpart ,f of part ,,iii of subchapter ,n of chapter #a is amended by inserting after section #iea;,a the following new section3 #iea;,b4 ,amounts included in gross income of foreign controlled ,united ,states shareholders 7a7 ,in general ,in the case of any foreign controlled ,united ,states shareholder of a foreign controlled foreign corporation-- 7#a7 this subpart 7other than sections #iea;,a1 #iea7;b71 and #ieg7 shall be applied with respect to such shareholder 7separately from1 and in addition to1 the application of this subpart without regard to this section7-- 7,a7 by substituting foreign controlled ,united ,states shareholder for ,united ,states shareholder each place it appears therein1 and 7,b7 by substituting foreign controlled foreign corporation for controlled foreign corporation each place it appears therein1 and 7#b7 section #iea;,a 7and such other provisions of this subpart as provided by the ,secretary7 shall be applied with respect to such shareholder-- 7,a7 by treating each reference to ,united ,states shareholder in such section as including a reference to such shareholder1 and 7,b7 by treating each reference to controlled foreign corporation in such section as including a reference to such foreign controlled foreign corporation4 7b7 ,foreign controlled ,united ,states shareholder ,for purposes of this section1 the term foreign controlled ,united ,states shareholder means1 with respect to any foreign corporation1 any ,united ,states person which would be a ,united ,states shareholder with respect to such foreign corporation if-- 7#a7 section #iea7;b7 were applied by substituting more than #ej percent for #aj percent or more1 and 7#b7 section #ieh7;b7 were applied without regard to paragraph 7#d7 thereof4 7c7 ,foreign controlled foreign corporation ,for purposes of this section1 the term foreign controlled foreign corporation means a foreign corporation1 other than a controlled foreign corporation1 which would be a controlled foreign corporation if section #ieg7;a7 were applied-- 7#a7 by substituting foreign controlled ,united ,states shareholders for ,united ,states shareholders1 and 7#b7 by substituting section #ieh7;b7 7other than paragraph 7#d7 thereof7 for section #ieh7;b74 7d7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance-- 7#a7 to treat a foreign controlled ,united ,states shareholder or a foreign controlled foreign corporation as a ,united ,states shareholder or as a controlled foreign corporation1 respectively1 for purposes of provisions of this title other than this subpart 7including any reporting requirement71 and 7#b7 with respect to the treatment of foreign controlled foreign corporations that are passive foreign investment companies 7as defined in section #abig74 4 7c7 ,clerical amendment ,the table of sections for subpart ,f of part ,,iii of subchapter ,n of chapter #a is amended by inserting after the item relating to section #iea;,a the following new item3 ,sec4 #iea;,b4 ,amounts included in gross income of foreign controlled ,united ,states shareholders4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years of foreign corporations beginning after ,december #ca1 #bjbe4 7e7 ,special rule 7#a7 ,in general ,except to the extent provided by the ,secretary of the ,treasury 7or the ,secretary's delegate71 the effective date of any amendment to the ,internal ,revenue ,code of #aihf shall be applied by treating references to ,united ,states shareholders as including references to foreign controlled ,united ,states shareholders1 and by treating references to controlled foreign corporations as including references to foreign controlled foreign corporations4 7#b7 ,definitions ,any term used in paragraph 7#a7 which is used in subpart ,f of part ,,iii of subchapter ,n of chapter #a of the ,internal ,revenue ,code of #aihf 7as amended by this section7 shall have the meaning given such term in such subpart4 7f7 ,no inference ,the amendments made by this section shall not be construed to create any inference with respect to the proper application of any provision of the ,internal ,revenue ,code of #aihf with respect to taxable years beginning before the taxable years to which such amendments apply4 #gjced4 ,modifications to pro rata share rules 7a7 ,in general ,subsection 7a7 of section #iea is amended to read as follows3 7a7 ,amounts included 7#a7 ,in general ,if a foreign corporation is a controlled foreign corporation at any time during a taxable year of the foreign corporation 7in this subsection referred to as the ,,cfc year7-- 7,a7 each ,united ,states shareholder which owns 7within the meaning of section #ieh7;a77 stock in such corporation on any day during the ,,cfc year shall include in gross income such shareholder's pro rata share 7determined under paragraph 7#b77 of the corporation's subpart ,f income for the ,,cfc year1 and 7,b7 each ,united ,states shareholder which owns 7within the meaning of section #ieh7;a77 stock in such corporation on the last day1 in the ,,cfc year1 on which such corporation is a controlled foreign corporation shall include in gross income the amount determined under section #ief with respect to such shareholder for the ,,cfc year 7but only to the extent not excluded from gross income under section #iei7;a77#b774 7#b7 ,pro rata share of subpart ,f income ,a ,united ,states shareholder's pro rata share of a controlled foreign corporation's subpart ,f income for a ,,cfc year shall be the portion of such income which is attributable to-- 7,a7 the stock of such corporation owned 7within the meaning of section #ieh7;a77 by such shareholder1 and 7,b7 any period of the ,,cfc year during which-- 7i7 such shareholder owned 7within the meaning of section #ieh7;a77 such stock1 7ii7 such shareholder was a ,united ,states shareholder of such corporation1 and 7iii7 such corporation was a controlled foreign corporation4 7#c7 ,taxable year of inclusion ,any amount required to be included in gross income by a ,united ,states shareholder under paragraph 7#a7 with respect to a ,,cfc year shall be included in gross income for the shareholder's taxable year which includes the last day on which the shareholder owns 7within the meaning of section #ieh7;a77 stock in the controlled foreign corporation during such ,,cfc year4 7#d7 ,regulatory authority ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including regulations or other guidance allowing taxpayers to elect1 or requiring taxpayers1 to close the taxable year of a controlled foreign corporation upon a direct or indirect disposition of stock of such corporation4 4 7b7 ,coordination with section #iea;,a 7#a7 ,tested income ,section #iea;,a7b71 as redesignated by section #gjcbc7;a77#b71 is amended-- 7,a7 in paragraph 7#a77;,a71 by striking 7determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such ,united ,states shareholder71 and 7,b7 in paragraph 7#a77;,b71 by striking 7determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such ,united ,states shareholder74 7#b7 ,pro rata share ,section #iea;,a7c71 as redesignated by section #gjcbc7;a77#b71 is amended-- 7,a7 in paragraph 7#a71 by striking in which or with which the taxable year of the controlled foreign corporation ends and inserting determined under section #iea7;a77#c71 and 7,b7 in paragraph 7#b71 by striking the last day in the taxable year of such foreign corporation on which such foreign corporation is a controlled foreign corporation and inserting any day in such taxable year4 7c7 ,effective dates 7#a7 ,in general ,the amendments made by this section shall apply to taxable years of foreign corporations beginning after ,december #ca1 #bjbe4 7#b7 ,transition rule for dividends ,except to the extent provided by the ,secretary of the ,treasury 7or the ,secretary's delegate71 a dividend paid 7or deemed paid7 by a controlled foreign corporation shall not be treated as a dividend for purposes of applying section #iea7;a77#b77;,b7 of the ,internal ,revenue ,code of #aihf 7as in effect before the amendments made by this section7 if-- 7,a7 such dividend-- 7i7 was paid 7or deemed paid7 on or before ,june #bh1 #bjbe1 during the taxable year of such controlled foreign corporation which includes such date and the ,united ,states shareholder described in section #iea7;a77#a7 of such ,code 7as so in effect7 did not own 7within the meaning of section #ieh7;a7 of such ,code7 the stock of such controlled foreign corporation during the portion of such taxable year on or before ,june #bh1 #bjbe1 or 7ii7 was paid 7or deemed paid7 after ,june #bh1 #bjbe1 and before such controlled foreign corporation's first taxable year beginning after ,december #ca1 #bjbe1 and 7,b7 such dividend does not increase the taxable income of a ,united ,states person that is subject to ,federal income tax for the taxable year 7including by reason of a dividends received deduction1 an exclusion from gross income1 or an exclusion from subpart ,f income74 #d ,investing in ,american families1 communities1 and small businesses ,a ,permanent investments in families and children #gjdja4 ,enhancement of employer-provided child care credit 7a7 ,increase of amount of qualified child care expenditures taken into account ,section #de;,f7a77#a7 is amended by striking #be percent and inserting #dj percent 7#ej percent in the case of an eligible small business74 7b7 ,increase of maximum credit amount ,subsection 7b7 of section #de;,f is amended to read as follows3 7b7 ,dollar limitation 7#a7 ,in general ,the credit allowable under subsection 7a7 for any taxable year shall not exceed #ejj1jjj 7#fjj1jjj in the case of an eligible small business74 7#b7 ,inflation adjustment ,in the case of any taxable year beginning after #bjbf1 the #ejj1jjj and #fjj1jjj amounts in paragraph 7#a7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 4 7c7 ,eligible small business ,section #de;,f7c7 is amended by adding at the end the following new paragraph3 7#d7 ,eligible small business ,the term eligible small business means a business that meets the gross receipts test of section #ddh7;c71 determined-- 7,a7 by substituting #e-taxable-year for #c-taxable-year in paragraph 7#a7 thereof1 and 7,b7 by substituting #e-year for #c-year in paragraph 7#c77;,a7 thereof4 4 7d7 ,credit allowed for third-party intermediaries ,section #de;,f7c77#a77;,a77iii7 is amended by inserting 1 or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services before the period at the end4 7e7 ,treatment of jointly owned or operated child care facility ,section #de;,f7c77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,treatment of jointly owned or operated child care facility ,a facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons4 4 7f7 ,regulations and guidance ,section #de;,f is amended by adding at the end the following new subsection3 7g7 ,regulations and guidance ,the ,secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section1 including guidance to carry out the purposes of paragraphs 7#a77;,a77iii7 and 7#b77;,c7 of subsection 7c74 4 7g7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbe4 #gjdjb4 ,enhancement of adoption credit 7a7 ,in general ,section #bc7;a7 is amended by adding at the end the following new paragraph3 7#d7 ,portion of credit refundable ,so much of the credit allowed under paragraph 7#a7 as does not exceed #e1jjj shall be treated as a credit allowed under subpart ,c and not as a credit allowed under this subpart4 4 7b7 ,adjustments for inflation ,section #bc7;h7 is amended to read as follows3 7h7 ,adjustments for inflation 7#a7 ,in general ,in the case of a taxable year beginning after ,december #ca1 #bjjb1 each of the dollar amounts in paragraphs 7#c7 and 7#d7 of subsection 7a7 and paragraphs 7#a7 and 7#b77;,a77i7 of subsection 7b7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjja for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any amount as increased under paragraph 7#a7 is not a multiple of #aj1 such amount shall be rounded to the nearest multiple of #aj4 7#c7 ,special rule for refundable portion ,in the case of the dollar amount in subsection 7a77#d71 paragraph 7#a7 shall be applied-- 7,a7 by substituting #bjbe for #bjjb in the matter preceding subparagraph 7,a71 and 7,b7 by substituting calendar year #bjbd for calendar year #bjja in subparagraph 7,b7 thereof4 4 7c7 ,exclusion of refundable portion of credit from carryforward ,section #bc7;c77#a7 is amended by striking credit allowable under subsection 7a7 and inserting portion of the credit allowable under subsection 7a7 which is allowed under this subpart4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #gjdjc4 ,recognizing ,indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit 7a7 ,in general ,section #bc7;d77#c7 is amended-- 7#a7 in subparagraph 7,a71 by inserting or ,indian tribal government after a ,state1 and 7#b7 in subparagraph 7,b71 by inserting or ,indian tribal government after such ,state4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #gjdjd4 ,enhancement of the dependent care assistance program 7a7 ,in general ,section #abi7;a77#b77;,a7 is amended by striking #e1jjj 7#b1ejj and inserting #g1ejj 7#c1gej4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdje4 ,enhancement of child and dependent care tax credit 7a7 ,in general ,paragraph 7#b7 of section #ba7;a7 is amended to read as follows3 7#b7 ,applicable percentage defined ,for purposes of paragraph 7#a71 the term applicable percentage means #ej percent-- 7,a7 reduced 7but not below #ce percent7 by #a percentage point for each #b1jjj or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds #ae1jjj1 and 7,b7 further reduced 7but not below #bj percent7 by #a percentage point for each #b1jjj 7#d1jjj in the case of a joint return7 or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds #ge1jjj 7#aej1jjj in the case of a joint return74 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,b ,permanent investments in students and reforms to tax-exempt institutions #gjdaa4 ,tax credit for contributions of individuals to scholarship granting organizations 7a7 ,allowance of credit for contributions of individuals to scholarship granting organizations 7#a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after section #be;,e the following new section3 #be;,f4 ,qualified elementary and secondary education scholarships 7a7 ,allowance of credit ,in the case of an individual who is a citizen or resident of the ,united ,states 7within the meaning of section #ggja7;a77#i771 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the taxable year4 7b7 ,limitations 7#a7 ,in general ,the credit allowed under subsection 7a7 to any taxpayer for any taxable year shall not exceed #a1gjj4 7#b7 ,reduction based on state credit ,the amount allowed as a credit under subsection 7a7 for a taxable year shall be reduced by the amount allowed as a credit on any ,state tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,covered ,state ,the term covered ,state means one of the ,states1 or the ,district of ,columbia1 that1 for a calendar year1 voluntarily elects to participate under this section and to identify scholarship granting organizations in the ,state1 in accordance with subsection 7g74 7#b7 ,eligible student ,the term eligible student means an individual who-- 7,a7 is a member of a household with an income which1 for the calendar year prior to the date of the application for a scholarship1 is not greater than #cjj percent of the area median gross income 7as such term is used in section #db71 and 7,b7 is eligible to enroll in a public elementary or secondary school4 7#c7 ,qualified contribution ,the term qualified contribution means a charitable contribution of cash to a scholarship granting organization that uses the contribution to fund scholarships for eligible students solely within the ,state in which the organization is listed pursuant to subsection 7g74 7#d7 ,qualified elementary or secondary education expense ,the term qualified elementary or secondary education expense means any expense of an eligible student which is described in section #ecj7;b77#c77;,a74 7#e7 ,scholarship granting organization ,the term scholarship granting organization means any organization-- 7,a7 which-- 7i7 is described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 and 7ii7 is not a private foundation1 7,b7 which prevents the co-mingling of qualified contributions with other amounts by maintaining one or more separate accounts exclusively for qualified contributions1 7,c7 which satisfies the requirements of subsection 7d71 and 7,d7 which is included on the list submitted for the applicable covered ,state under subsection 7g7 for the applicable year4 7d7 ,requirements for scholarship granting organizations 7#a7 ,in general ,an organization meets the requirements of this subsection if-- 7,a7 such organization provides scholarships to #aj or more students who do not all attend the same school1 7,b7 such organization spends not less than #ij percent of the income of the organization on scholarships for eligible students1 7,c7 such organization does not provide scholarships for any expenses other than qualified elementary or secondary education expenses1 7,d7 such organization provides a scholarship to eligible students with a priority for-- 7i7 students awarded a scholarship the previous school year1 and 7ii7 after application of clause 7i71 any eligible students who have a sibling who was awarded a scholarship from such organization1 7,e7 such organization does not earmark or set aside contributions for scholarships on behalf of any particular student1 and 7,f7 such organization-- 7i7 verifies the annual household income and family size of eligible students who apply for scholarships to ensure such students meet the requirement of subsection 7c77#b77;,a71 and 7ii7 limits the awarding of scholarships to eligible students who are a member of a household for which the income does not exceed the amount established under subsection 7c77#b77;,a74 7#b7 ,prohibition on self-dealing 7,a7 ,in general ,a scholarship granting organization may not award a scholarship to any disqualified person4 7,b7 ,disqualified person ,for purposes of this paragraph1 a disqualified person shall be determined pursuant to rules similar to the rules of section #didf4 7e7 ,denial of double benefit ,any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of section #agj4 7f7 ,carryforward of unused credit 7#a7 ,in general ,if the credit allowable under subsection 7a7 for any taxable year exceeds the limitation imposed by section #bf7;a7 for such taxable year reduced by the sum of the credits allowable under this subpart 7other than this section1 section #bc1 and section #be;,d71 such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection 7a7 for such taxable year4 7#b7 ,limitation ,no credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose4 ,for purposes of the preceding sentence1 credits shall be treated as used on a first-in first-out basis4 7g7 ,state list of scholarship granting organizations 7#a7 ,list 7,a7 ,in general ,not later than ,january #a of each calendar year 7or1 with respect to the first calendar year for which this section applies1 as early as practicable71 a ,state that voluntarily elects to participate under this section shall provide to the ,secretary a list of the scholarship granting organizations that meet the requirements described in subsection 7c77#e7 and are located in the ,state4 7,b7 ,process ,the election under this paragraph shall be made by the ,governor of the ,state or by such other individual1 agency1 or entity as is designated under ,state law to make such elections on behalf of the ,state with respect to ,federal tax benefits4 7#b7 ,certification ,each list submitted under paragraph 7#a7 shall include a certification that the individual1 agency1 or entity submitting such list on behalf of the ,state has the authority to perform this function4 7h7 ,regulations and guidance ,the ,secretary shall issue such regulations or other guidance as the ,secretary determines necessary to carry out the purposes of this section1 including regulations or other guidance-- 7#a7 providing for enforcement of the requirements under subsections 7d7 and 7g71 and 7#b7 with respect to recordkeeping or information reporting for purposes of administering the requirements of this section4 4 7#b7 ,conforming amendments 7,a7 ,section #be7;e77#a77;,c7 is amended by striking and #be;,d and inserting #be;,d1 and #be;,f4 7,b7 ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #be;,e the following new item3 ,sec4 #be;,f4 ,qualified elementary and secondary education scholarships4 4 7b7 ,exclusion from gross income for scholarships for qualified elementary or secondary education expenses of eligible students 7#a7 ,in general ,part ,,iii of subchapter ,b of chapter #a is amended by inserting before section #adj the following new section3 #aci,k4 ,scholarships for qualified elementary or secondary education expenses of eligible students 7a7 ,in general ,in the case of an individual1 gross income shall not include any amounts provided to such individual or any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization4 7b7 ,definitions ,in this section1 the terms qualified elementary or secondary education expense1 eligible student1 and scholarship granting organization have the same meaning given such terms under section #be;,f7c74 4 7#b7 ,conforming amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a is amended by inserting before the item relating to section #adj the following new item3 ,sec4 #aci,k4 ,scholarships for qualified elementary or secondary education expenses of eligible students4 4 7c7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to taxable years ending after ,december #ca1 #bjbf4 7#b7 ,exclusion from gross income ,the amendments made by subsection 7b7 shall apply to amounts received after ,december #ca1 #bjbf1 in taxable years ending after such date4 #gjdab4 ,exclusion for employer payments of student loans 7a7 ,in general ,section #abg7;c77#a77;,b7 is amended by striking in the case of payments made before ,january #a1 #bjbf14 7b7 ,inflation adjustment ,section #abg is amended-- 7#a7 by redesignating subsection 7d7 as subsection 7e71 and 7#b7 by inserting after subsection 7c7 the following new subsection3 7d7 ,inflation adjustment 7#a7 ,in general ,in the case of any taxable year beginning after #bjbf1 both of the #e1bej amounts in subsection 7a77#b7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any increase under paragraph 7#a7 is not a multiple of #ej1 such increase shall be rounded to the nearest multiple of #ej4 4 7c7 ,effective date ,the amendment made by this section shall apply to payments made after ,december #ca1 #bjbe4 #gjdac4 ,additional expenses treated as qualified higher education expenses for purposes of #ebi accounts 7a7 ,in general 7#a7 ,in general ,section #ebi7;c77#g7 is amended to read as follows3 7#g7 ,treatment of elementary and secondary tuition ,any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at1 or for students enrolled at or attending1 an elementary or secondary public1 private1 or religious school3 7,a7 ,tuition4 7,b7 ,curriculum and curricular materials4 7,c7 ,books or other instructional materials4 7,d7 ,online educational materials4 7,e7 ,tuition for tutoring or educational classes outside of the home1 including at a tutoring facility1 but only if the tutor or instructor is not related to the student and-- 7i7 is licensed as a teacher in any ,state1 7ii7 has taught at an eligible educational institution1 or 7iii7 is a subject matter expert in the relevant subject4 7,f7 ,fees for a nationally standardized norm-referenced achievement test1 an advanced placement examination1 or any examinations related to college or university admission4 7,g7 ,fees for dual enrollment in an institution of higher education4 7,h7 ,educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider1 including occupational1 behavioral1 physical1 and speech-language therapies4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to distributions made after the date of the enactment of this ,act4 7b7 ,increase in limitation 7#a7 ,in general ,the last sentence of section #ebi7;e77#c7 is amended by striking #aj1jjj and inserting #bj1jjj4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdad4 ,certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of #ebi accounts 7a7 ,in general ,section #ebi7;e77#c7 is amended by adding at the end the following new subparagraph3 7,c7 ,certain postsecondary credentialing expenses ,the term qualified higher education expenses includes qualified postsecondary credentialing expenses 7as defined in subsection 7f774 4 7b7 ,qualified postsecondary credentialing expenses ,section #ebi is amended by redesignating subsection 7f7 as subsection 7g7 and by inserting after subsection 7e7 the following new subsection3 7f7 ,qualified postsecondary credentialing expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified postsecondary credentialing expenses means-- 7,a7 tuition1 fees1 books1 supplies1 and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential program1 or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would1 if incurred in connection with enrollment or attendance at an eligible educational institution1 be covered under subsection 7e77#c77;,a71 7,b7 fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential1 and 7,c7 fees for continuing education if such education is required to maintain a recognized postsecondary credential4 7#b7 ,recognized postsecondary credential program ,the term recognized postsecondary credential program means any program to obtain a recognized postsecondary credential if-- 7,a7 such program is included on a ,state list prepared under section #abb7;d7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d771 7,b7 such program is listed in the public directory of the ,web ,enabled ,approval ,management ,system 7,,weams7 of the ,veterans ,benefits ,administration1 or successor directory such program1 7,c7 an examination 7developed or administered by an organization widely recognized as providing reputable credentials in the occupation7 is required to obtain or maintain such credential and such organization recognizes such program as providing training or education which prepares individuals to take such examination1 or 7,d7 such program is identified by the ,secretary1 after consultation with the ,secretary of ,labor1 as being a reputable program for obtaining a recognized postsecondary credential for purposes of this subparagraph4 7#c7 ,recognized postsecondary credential ,the term recognized postsecondary credential means-- 7,a7 any postsecondary employment credential that is industry recognized and is-- 7i7 any postsecondary employment credential issued by a program that is accredited by the ,institute for ,credentialing ,excellence1 the ,national ,commission on ,certifying ,agencies1 or the ,american ,national ,standards ,institute1 7ii7 any postsecondary employment credential that is included in the ,credentialing ,opportunities ,on-,line 7,,cool7 directory of credentialing programs 7or successor directory7 maintained by the ,department of ,defense or by any branch of the ,armed ,forces1 or 7iii7 any postsecondary employment credential identified for purposes of this clause by the ,secretary1 after consultation with the ,secretary of ,labor1 as being industry recognized1 7,b7 any certificate of completion of an apprenticeship that is registered and certified with the ,secretary of ,labor under the ,act of ,august #af1 #aicg 7commonly known as the ,national ,apprenticeship ,act2 #ej ,stat4 #ffd1 chapter #ffc2 #bi ,u4,s4,c4 #ej et seq471 7,c7 any occupational or professional license issued or recognized by a ,state or the ,federal ,government 7and any certification that satisfies a condition for obtaining such a license71 and 7,d7 any recognized postsecondary credential as defined in section #c7eb7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cajb7eb771 provided through a program described in paragraph 7#b77;,a74 4 7c7 ,effective date ,the amendments made by this section shall apply to distributions made after the date of the enactment of this ,act4 #gjdae4 ,modification of excise tax on investment income of certain private colleges and universities 7a7 ,in general ,section #difh is amended to read as follows3 #difh4 ,excise tax based on investment income of private colleges and universities 7a7 ,tax imposed ,there is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for the taxable year4 7b7 ,applicable percentage ,for purposes of this section1 the term applicable percentage means-- 7#a7 #a4d percent in the case of an institution with a student adjusted endowment of at least #ejj1jjj1 and not in excess of #gej1jjj1 7#b7 #d percent in the case of an institution with a student adjusted endowment in excess of #gej1jjj1 and not in excess of #b1jjj1jjj1 and 7#c7 #h percent in the case of an institution with a student adjusted endowment in excess of #b1jjj1jjj4 7c7 ,applicable educational institution ,for purposes of this subchapter1 the term applicable educational institution means an eligible educational institution 7as defined in section #be;,a7f77#b77-- 7#a7 which had at least #c1jjj tuition-paying students during the preceding taxable year1 7#b7 more than #ej percent of the tuition-paying students of which are located in the ,united ,states1 7#c7 the student adjusted endowment of which is at least #ejj1jjj1 and 7#d7 which is not described in the first sentence of section #eaa7;a77#b77;,b7 7relating to ,state colleges and universities74 7d7 ,student adjusted endowment ,for purposes of this section1 the term student adjusted endowment means1 with respect to any institution for any taxable year-- 7#a7 the aggregate fair market value of the assets of such institution 7determined as of the end of the preceding taxable year71 other than those assets which are used directly in carrying out the institution's exempt purpose1 divided by 7#b7 the number of students of such institution4 7e7 ,determination of number of students ,for purposes of subsections 7c7 and 7d71 the number of students of an institution 7including for purposes of determining the number of students at a particular location7 shall be based on the daily average number of full-time students attending such institution 7with part-time students taken into account on a full-time student equivalent basis74 7f7 ,net investment income ,for purposes of this section-- 7#a7 ,in general ,net investment income shall be determined under rules similar to the rules of section #didj7;c74 7#b7 ,override of certain regulatory exceptions 7,a7 ,student loan interest ,net investment income shall be determined by taking into account any interest income from a student loan made by the applicable educational institution 7or any related organization7 as gross investment income4 7,b7 ,federally-subsidized royalty income 7i7 ,in general ,net investment income shall be determined by taking into account any ,federally-subsidized royalty income as gross investment income4 7ii7 ,federally-subsidized royalty income ,for purposes of this subparagraph-- 7,i7 ,in general ,the term ,federally-subsidized royalty income means any otherwise-regulatory-exempt royalty income if any ,federal funds were used in the research1 development1 or creation of the patent1 copyright1 or other intellectual or intangible property from which such royalty income is derived4 7,,ii7 ,otherwise-regulatory-exempt royalty income ,for purposes of this subparagraph1 the term otherwise-regulatory-exempt royalty income means royalty income which 7but for this subparagraph7 would not be taken into account as gross investment income by reason of being derived from patents1 copyrights1 or other intellectual or intangible property which resulted from the work of students or faculty members in their capacities as such with the applicable educational institution4 7,,iii7 ,federal funds ,the term ,federal funds includes any grant made by1 and any payment made under any contract with1 any ,federal agency to the applicable educational institution1 any related organization1 or any student or faculty member referred to in subclause 7,,ii74 7g7 ,assets and net investment income of related organizations 7#a7 ,in general ,for purposes of subsections 7d7 and 7f71 assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income1 respectively1 of the educational institution1 except that-- 7,a7 no such amount shall be taken into account with respect to more than #a educational institution1 and 7,b7 unless such organization is controlled by such institution or is described in section #eji7;a77#c7 with respect to such institution for the taxable year1 assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account4 7#b7 ,related organization ,for purposes of this subsection1 the term related organization means1 with respect to an educational institution1 any organization which-- 7,a7 controls1 or is controlled by1 such institution1 7,b7 is controlled by #a or more persons which also control such institution1 or 7,c7 is a supported organization 7as defined in section #eji7;f77#c771 or an organization described in section #eji7;a77#c71 during the taxable year with respect to such institution4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to prevent avoidance of the tax under this section1 including regulations or other guidance to prevent avoidance of such tax through the restructuring of endowment funds or other arrangements designed to reduce or eliminate the value of net investment income or assets subject to the tax imposed by this section4 4 7b7 ,requirement to report certain information with respect to application of excise tax based on investment income of private colleges and universities ,section #fjcc is amended by redesignating subsection 7o7 as subsection 7p7 and by inserting after subsection 7n7 the following new subsection3 7o7 ,requirement to report certain information with respect to excise tax based on investment income of private colleges and universities ,each applicable educational institution described in section #difh7;c7 which is subject to the requirements of subsection 7a7 shall include on the return required under subsection 7a7-- 7#a7 the number of tuition-paying students taken into account under section #difh7;c71 and 7#b7 the number of students of such institution 7determined under the rules of section #difh7;e774 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdaf4 ,expanding application of tax on excess compensation within tax-exempt organizations 7a7 ,in general ,section #difj7;c77#b7 is amended to read as follows3 7#b7 ,covered employee ,for purposes of this section1 the term covered employee means any employee of an applicable tax-exempt organization 7or any predecessor of such an organization7 and any former employee of such an organization 7or predecessor7 who was such an employee during any taxable year beginning after ,december #ca1 #bjaf4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,c ,permanent investments in community development #gjdba4 ,permanent renewal and enhancement of opportunity zones 7a7 ,decennial designations 7#a7 ,determination period ,section #adjj,z-#a7;c77#b77;,b7 is amended by striking beginning on the date of the enactment of the ,tax ,cuts and ,jobs ,act and inserting beginning on the decennial determination date4 7#b7 ,decennial determination date ,section #adjj,z-#a7;c77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,decennial determination date ,the term decennial determination date means-- 7i7 ,july #a1 #bjbf1 and 7ii7 each ,july #a of the year that is #aj years after the preceding decennial determination date under this subparagraph4 4 7#c7 ,repeal of special rule for ,puerto ,rico ,section #adjj,z-#a7;b7 is amended by striking paragraph 7#c74 7#d7 ,limitation on number of designations ,section #adjj,z-#a7;d77#a7 is amended-- 7,a7 in paragraph 7#a7-- 7i7 by striking and subsection 7b77#c71 and 7ii7 by inserting during any period after the number of population census tracts in a ,state that may be designated as qualified opportunity zones under this section1 and 7,b7 in paragraph 7#b71 by inserting during any period before the period at the end4 7#e7 ,effective dates 7,a7 ,in general ,except as provided in subparagraph 7,b71 the amendments made by this subsection shall take effect on the date of the enactment of this ,act4 7,b7 ,puerto ,rico ,the amendment made by paragraph 7#c7 shall take effect on ,december #ca1 #bjbf4 7b7 ,qualification for designations 7#a7 ,determination of low-income communities ,section #adjj,z-#a7;c7 is amended by striking all that precedes paragraph 7#b7 and inserting the following3 7c7 ,other definitions ,for purposes of this section-- 7#a7 ,low-income communities ,the term low-income community means any population census tract if-- 7,a7 such population census tract has a median family income that-- 7i7 in the case of a population census tract not located within a metropolitan area1 does not exceed #gj percent of the statewide median family income1 or 7ii7 in the case of a population census tract located within a metropolitan area1 does not exceed #gj percent of the metropolitan area median family income1 or 7,b7 such population census tract-- 7i7 has a poverty rate of at least #bj percent1 and 7ii7 has a median family income that-- 7,i7 in the case of a population census tract not located within a metropolitan area1 does not exceed #abe percent of the statewide median family income1 or 7,,ii7 in the case of a population census tract located within a metropolitan area1 does not exceed #abe percent of the metropolitan area median family income4 4 7#b7 ,repeal of rule for contiguous census tracts ,section #adjj,z-#a is amended by striking subsection 7e7 and by redesignating subsection 7f7 as subsection 7e74 7#c7 ,period for which designation is in effect ,section #adjj,z-#a7;e71 as redesignated by paragraph 7#b71 is amended to read as follows3 7e7 ,period for which designation is in effect 7#a7 ,in general ,a designation as a qualified opportunity zone shall remain in effect for the period beginning on the applicable start date and ending on the day before the date that is #aj years after the applicable start date4 7#b7 ,applicable start date ,for purposes of this section1 the term applicable start date means1 with respect to any qualified opportunity zone designated under this section1 the ,january #a following the date on which such qualified opportunity zone was certified and designated by the ,secretary under subsection 7b77#a77;,b74 4 7#d7 ,effective date ,the amendments made by this subsection shall apply to areas designated under section #adjj,z-#a of the ,internal ,revenue ,code of #aihf after the date of the enactment of this ,act4 7c7 ,application of special rules for capital gains 7#a7 ,repeal of sunset on election ,section #adjj,z-#b7;a77#b7 is amended to read as follows3 7#b7 ,election ,no election may be made under paragraph 7#a7 with respect to a sale or exchange if an election previously made with respect to such sale or exchange is in effect4 4 7#b7 ,modification of rules for deferral of gain ,section #adjj,z-#b7;b7 is amended to read as follows3 7b7 ,deferral of gain invested in opportunity zone property 7#a7 ,year of inclusion ,gain to which subsection 7a77#a77;,b7 applies shall be included in gross income in the taxable year which includes the earlier of-- 7,a7 the date on which such investment is sold or exchanged1 or 7,b7 the date which is #e years after the date the investment in the qualified opportunity fund was made4 7#b7 ,amount includible 7,a7 ,in general ,the amount of gain included in gross income under subsection 7a77#a77;,b7 shall be the excess of-- 7i7 the lesser of the amount of gain excluded under subsection 7a77#a77;,a7 or the fair market value of the investment as determined as of the date described in paragraph 7#a71 over 7ii7 the taxpayer's basis in the investment4 7,b7 ,determination of basis 7i7 ,in general ,except as otherwise provided in this subparagraph or subsection 7c71 the taxpayer's basis in the investment shall be zero4 7ii7 ,increase for gain recognized under subsection 7a77#a77;,b7 ,the basis in the investment shall be increased by the amount of gain recognized by reason of subsection 7a77#a77;,b7 with respect to such investment4 7iii7 ,investments held for #e years 7,i7 ,in general ,in the case of any investment held for at least #e years1 the basis of such investment shall be increased by an amount equal to #aj percent 7#cj percent in the case of any investment in a qualified rural opportunity fund7 of the amount of gain deferred by reason of subsection 7a77#a77;,a74 7,,ii7 ,application of increase ,for purposes of this subsection1 any increase in basis under this clause shall be treated as occurring before the date described in paragraph 7#a77;,b74 7,c7 ,qualified rural opportunity fund ,for purposes of subparagraph 7,b77iii7-- 7i7 ,qualified rural opportunity fund ,the term qualified rural opportunity fund means a qualified opportunity fund that holds at least #ij percent of its assets in qualified opportunity zone property which-- 7,i7 is qualified opportunity zone business property substantially all of the use of which1 during substantially all of the fund's holding period for such property1 was in a qualified opportunity zone comprised entirely of a rural area1 or 7,,ii7 is qualified opportunity zone stock1 or a qualified opportunity zone partnership interest1 in a qualified opportunity zone business in which substantially all of the tangible property owned or leased is qualified opportunity zone business property described in subsection 7d77#c77;,a77i7 and substantially all the use of which is in a qualified opportunity zone comprised entirely of a rural area4 ,for purposes of the preceding sentence1 property held in the fund shall be measured under rules similar to the rules of subsection 7d77#a74 7ii7 ,rural area ,the term rural area means any area other than-- 7,i7 a city or town that has a population of greater than #ej1jjj inhabitants1 and 7,,ii7 any urbanized area contiguous and adjacent to a city or town described in subclause 7,i74 4 7#c7 ,special rule for investments held at least #aj years ,section #adjj,z-#b7;c7 is amended by striking makes an election under this clause and all that follows and inserting makes an election under this subsection1 the basis of such investment shall be equal to-- 7,a7 in the case of an investment sold before the date that is #cj years after the date of the investment1 the fair market value of such investment on the date such investment is sold or exchanged1 or 7,b7 in any other case1 the fair market value of such investment on the date that is #cj years after the date of the investment4 4 7#d7 ,determination of qualified opportunity zone property 7,a7 ,qualified opportunity zone business property ,section #adjj,z-#b7;d77#b77;,d77i77,i7 is amended by striking ,december #ca1 #bjag and inserting the applicable start date 7as defined in section #adjj,z-#a7;e77#b77 with respect to the qualified opportunity zone described in subclause 7,,iii74 7,b7 ,qualified opportunity zone stock and partnership interests ,section #adjj,z-#b7;d77#b7 is amended-- 7i7 by striking ,december #ca1 #bjag1 each place it appears in subparagraphs 7,b77i77,i7 and 7,c77i7 and inserting the applicable date1 and 7ii7 by adding at the end the following new subparagraph3 7,e7 ,applicable date ,for purposes of this subparagraph1 the term applicable date means1 with respect to any corporation or partnership which is a qualified opportunity zone business1 the earliest date described in subparagraph 7,d77i77,i7 with respect to the qualified opportunity zone business property held by such qualified opportunity zone business4 4 7,c7 ,special rule for improvement of existing structures in rural areas ,section #adjj,z-#b7;d77#b77;,d77ii7 is amended by inserting 7#ej percent of such adjusted basis in the case of property in a qualified opportunity zone comprised entirely of a rural area 7as defined in subsection 7b77#b77;,c77ii77 after the adjusted basis of such property4 7#e7 ,effective dates 7,a7 ,in general ,except as otherwise provided in this paragraph1 the amendments made by this subsection shall apply to amounts invested in qualified opportunity funds after ,december #ca1 #bjbf4 7,b7 ,acquisition of qualified opportunity zone property ,the amendments made by subparagraphs 7,a7 and 7,b7 of paragraph 7#d7 shall apply to property acquired after ,december #ca1 #bjbf4 7,c7 ,substantial ,improvement ,the amendment made by paragraph 7#d77;,c7 shall take effect on the date of the enactment of this ,act4 7d7 ,information reporting on qualified opportunity funds and qualified rural opportunity funds 7#a7 ,filing requirements for funds and investors ,subpart ,a of part ,,iii of subchapter ,a of chapter #fa is amended by inserting after section #fjci;,j the following new sections3 #fjci,k4 ,returns with respect to qualified opportunity funds and qualified rural opportunity funds 7a7 ,in general ,every qualified opportunity fund shall file an annual return 7at such time and in such manner as the ,secretary may prescribe7 containing the information described in subsection 7b74 7b7 ,information from qualified opportunity funds ,the information described in this subsection is-- 7#a7 the name1 address1 and taxpayer identification number of the qualified opportunity fund1 7#b7 whether the qualified opportunity fund is organized as a corporation or a partnership1 7#c7 the value of the total assets held by the qualified opportunity fund as of each date described in section #adjj,z-#b7;d77#a71 7#d7 the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date1 7#e7 with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest-- 7,a7 the name1 address1 and taxpayer identification number of the corporation in which such stock is held or the partnership in which such interest is held1 as the case may be1 7,b7 each ,north ,american ,industry ,classification ,system 7,,naics7 code that applies to the trades or businesses conducted by such corporation or partnership1 7,c7 the population census tract or population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located1 7,d7 the amount of the investment in such stock or partnership interest as of each date described in section #adjj,z-#b7;d77#a71 7,e7 the value of tangible property held by such corporation or partnership on each such date which is owned by such corporation or partnership1 7,f7 the value of tangible property held by such corporation or partnership on each such date which is leased by such corporation or partnership1 7,g7 the approximate number of residential units 7if any7 for any real property held by such corporation or partnership1 and 7,h7 the approximate average monthly number of full-time equivalent employees of such corporation or partnership for the year 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such corporation or partnership as determined appropriate by the ,secretary1 7#f7 with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund-- 7,a7 the ,north ,american ,industry ,classification ,system 7,,naics7 code that applies to the trades or businesses in which such property is held1 7,b7 the population census tract in which the property is located1 7,c7 whether the property is owned or leased1 7,d7 the aggregate value of the items of qualified opportunity zone property held by the qualified opportunity fund as of each date described in section #adjj,z-#b7;d77#a71 and 7,e7 in the case of real property1 the number of residential units 7if any71 7#g7 the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such trades or businesses as determined appropriate by the ,secretary1 7#h7 with respect to each person who disposed of an investment in the qualified opportunity fund during the year-- 7,a7 the name1 address1 and taxpayer identification number of such person1 7,b7 the date or dates on which the investment disposed was acquired1 and 7,c7 the date or dates on which any such investment was disposed and the amount of the investment disposed1 and 7#i7 such other information as the ,secretary may require4 7c7 ,statement required to be furnished to investors ,every person required to make a return under subsection 7a7 shall furnish to each person whose name is required to be set forth in such return by reason of subsection 7b77#h7 7at such time and in such manner as the ,secretary may prescribe7 a written statement showing-- 7#a7 the name1 address1 and phone number of the information contact of the person required to make such return1 and 7#b7 the information required to be shown on such return by reason of subsection 7b77#h7 with respect to the person whose name is required to be so set forth4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,any term used in this section which is also used in subchapter ,z of chapter #a shall have the meaning given such term under such subchapter4 7#b7 ,full-time equivalent employees ,the term full-time equivalent employees means1 with respect to any month1 the sum of-- 7,a7 the number of full-time employees 7as defined in section #dihj;,h7c77#d77 for the month1 plus 7,b7 the number of employees determined 7under rules similar to the rules of section #dihj;,h7c77#b77;,e77 by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by #abj4 7e7 ,application to qualified rural opportunity funds ,every qualified rural opportunity fund 7as defined in section #adjj,z-#b7;b77#b77;,c77 shall file the annual return required under subsection 7a71 and the statements required under subsection 7c71 applied-- 7#a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 7#b7 by substituting section #adjj,z-#b7;b77#b77;,c7 for section #adjj,z-#b7;d77#a7 each place it appears1 and 7#c7 by treating any reference 7after the application of paragraph 7#a77 to qualified rural opportunity zone stock1 a qualified rural opportunity zone partnership interest1 a qualified rural opportunity zone business1 or qualified opportunity zone business property as stock1 an interest1 a business1 or property1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,c77i74 #fjci,l4 ,information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses 7a7 ,in general ,every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection 7b7 a written statement at such time1 in such manner1 and setting forth such information as the ,secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section #fjci,k7b77#e74 7b7 ,applicable qualified opportunity zone business ,for purposes of subsection 7a71 the term applicable qualified opportunity zone business means any qualified opportunity zone business-- 7#a7 which is a trade or business of a qualified opportunity fund1 7#b7 in which a qualified opportunity fund holds qualified opportunity zone stock1 or 7#c7 in which a qualified opportunity fund holds a qualified opportunity zone partnership interest4 7c7 ,other terms ,any term used in this section which is also used in subchapter ,z of chapter #a shall have the meaning given such term under such subchapter4 7d7 ,application to qualified rural opportunity businesses ,every applicable qualified rural opportunity zone business 7as defined in subsection 7b7 determined after application of the substitutions described in this sentence7 shall furnish the written statement required under subsection 7a71 applied-- 7#a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 and 7#b7 by treating any reference 7after the application of paragraph 7#a77 to qualified rural opportunity zone stock1 a qualified rural opportunity zone partnership interest1 or a qualified rural opportunity zone business as stock1 an interest1 or a business1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,c77i74 4 7#b7 ,penalties 7,a7 ,in general ,part ,,ii of subchapter ,b of chapter #fh is amended by inserting after section #fgbe the following new section3 #fgbf4 ,failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds 7a7 ,in general ,if any person required to file a return under section #fjci,k fails to file a complete and correct return under such section in the time and in the manner prescribed therefor1 such person shall pay a penalty of #ejj for each day during which such failure continues4 7b7 ,limitation 7#a7 ,in general ,the maximum penalty under this section on failures with respect to any #a return shall not exceed #aj1jjj4 7#b7 ,large qualified opportunity funds ,in the case of any failure described in subsection 7a7 with respect to a fund the gross assets of which 7determined on the last day of the taxable year7 are in excess of #aj1jjj1jjj1 paragraph 7#a7 shall be applied by substituting #ej1jjj for #aj1jjj4 7c7 ,penalty in cases of intentional disregard ,if a failure described in subsection 7a7 is due to intentional disregard1 then-- 7#a7 subsection 7a7 shall be applied by substituting #b1ejj for #ejj1 7#b7 subsection 7b77#a7 shall be applied by substituting #ej1jjj for #aj1jjj1 and 7#c7 subsection 7b77#b7 shall be applied by substituting #bej1jjj for #ej1jjj4 7d7 ,inflation adjustment 7#a7 ,in general ,in the case of any failure relating to a return required to be filed in a calendar year beginning after #bjbe1 each of the dollar amounts in subsections 7a71 7b71 and 7c7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year determined by substituting calendar year #bjbd for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding 7,a7 ,in general ,if the #ejj dollar amount in subsection 7a7 and 7c77#a7 or the #b1ejj amount in subsection 7c77#a71 after being increased under paragraph 7#a71 is not a multiple of #aj1 such dollar amount shall be rounded to the next lowest multiple of #aj4 7,b7 ,asset threshold ,if the #aj1jjj1jjj dollar amount in subsection 7b77#b71 after being increased under paragraph 7#a71 is not a multiple of #aj1jjj1 such dollar amount shall be rounded to the next lowest multiple of #aj1jjj4 7,c7 ,other dollar amounts ,if any dollar amount in subsection 7b7 or 7c7 7other than any amount to which subparagraph 7,a7 or 7,b7 applies71 after being increased under paragraph 7#a71 is not a multiple of #a1jjj1 such dollar amount shall be rounded to the next lowest multiple of #a1jjj4 4 7,b7 ,information required to be sent to other taxpayers ,section #fgbd7;d77#b71 as amended by the preceding provisions of this ,act1 is amended-- 7i7 by striking or at the end of subparagraph 7,,ll71 7ii7 by striking the period at the end of subparagraph 7,,mm7 and inserting a comma1 and 7iii7 by inserting after subparagraph 7,,mm7 the following new subparagraphs3 7,,nn7 section #fjci,k7c7 7relating to disposition of qualified opportunity fund investments71 or 7,,oo7 section #fjci,l 7relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses74 4 7#c7 ,electronic filing ,section #fjaa7;e7 is amended by adding at the end the following new paragraph3 7#h7 ,qualified opportunity funds and qualified rural opportunity funds ,notwithstanding paragraphs 7#a7 and 7#b71 any return filed by a qualified opportunity fund or qualified rural opportunity fund under section #fjci,k shall be filed on magnetic media or other machine-readable form4 4 7#d7 ,clerical amendments 7,a7 ,the table of sections for subpart ,a of part ,,iii of subchapter ,a of chapter #fa is amended by inserting after the item relating to section #fjci;,j the following new items3 ,sec4 #fjci,k4 ,returns with respect to qualified opportunity funds and qualified rural opportunity funds4 ,sec4 #fjci,l4 ,information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses4 4 7,b7 ,the table of sections for part ,,ii of subchapter ,b of chapter #fh is amended by inserting after the item relating to section #fgbe the following new item3 ,sec4 #fgbf4 ,failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds4 4 7#e7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this ,act4 7e7 ,secretary reporting of data on opportunity zone and rural opportunity zone tax incentives 7#a7 ,in general ,in addition to amounts otherwise available1 there is appropriated1 out of any money in the ,treasury not otherwise appropriated1 #ae1jjj1jjj1 to remain available until ,september #cj1 #bjbh1 for necessary expenses of the ,internal ,revenue ,service to make the reports described in paragraph 7#b74 7#b7 ,reports ,as soon as practical after the date of the enactment of this ,act1 and annually thereafter1 the ,secretary of the ,treasury1 or the ,secretary's delegate 7referred to in this section as the ,secretary7 shall make publicly available a report on qualified opportunity funds4 7#c7 ,information included ,the report required under paragraph 7#b7 shall include1 to the extent available1 the following information3 7,a7 ,the number of qualified opportunity funds4 7,b7 ,the aggregate dollar amount of assets held in qualified opportunity funds4 7,c7 ,the aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property1 stated separately for each ,north ,american ,industry ,classification ,system 7,,naics7 code4 7,d7 ,the percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments4 7,e7 ,for each population census tract designated as a qualified opportunity zone1 the approximate average monthly number of full-time equivalent employees of the qualified opportunity zone businesses in such qualified opportunity zone for the preceding #ab-month period 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such qualified opportunity fund businesses as determined appropriate by the ,secretary4 7,f7 ,the percentage of the total amount of investments made by qualified opportunity funds in-- 7i7 qualified opportunity zone property which is real property2 and 7ii7 other qualified opportunity zone property4 7,g7 ,for each population census tract1 the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real property4 7,h7 ,the aggregate dollar amount of investments made by qualified opportunity funds in each population census tract4 7#d7 ,additional information 7,a7 ,in general ,beginning with the report submitted under paragraph 7#b7 for the #fth year after the date of the enactment of this ,act1 the ,secretary shall include in such report the impacts and outcomes of a designation of a population census tract as a qualified opportunity zone as measured by economic indicators1 such as job creation1 poverty reduction1 new business starts1 and other metrics as determined by the ,secretary4 7,b7 ,semi-decennial information 7i7 ,in general ,in the case of any report submitted under paragraph 7#b7 in the #fth year or the #aath year after the date of the enactment of this ,act1 the ,secretary shall include the following information3 7,i7 ,for population census tracts designated as a qualified opportunity zone1 a comparison 7based on aggregate information7 of the factors listed in clause 7iii7 between the #e-year period ending on the date of the enactment of ,public ,law #aae-ig and the most recent #e-year period for which data is available4 7,,ii7 ,for population census tracts designated as a qualified opportunity zone1 a comparison 7based on aggregate information7 of the factors listed in clause 7iii7 for the most recent #e-year period for which data is available between such population census tracts and similar population census tracts that were not designated as a qualified opportunity zone4 7ii7 ,control groups ,for purposes of clause 7i71 the ,secretary may combine population census tracts into such groups as the ,secretary determines appropriate for purposes of making comparisons4 7iii7 ,factors listed ,the factors listed in this clause are the following3 7,i7 ,the unemployment rate4 7,,ii7 ,the number of persons working in the population census tract1 including the percentage of such persons who were not residents in the population census tract in the preceding year4 7,,iii7 ,individual1 family1 and household poverty rates4 7,,iv7 ,median family income of residents of the population census tract4 7,v7 ,demographic information on residents of the population census tract1 including age1 income1 education1 race1 and employment4 7,,vi7 ,the average percentage of income of residents of the population census tract spent on rent annually4 7,,vii7 ,the number of residences in the population census tract4 7,,viii7 ,the rate of home ownership in the population census tract4 7,,ix7 ,the average value of residential property in the population census tract4 7,x7 ,the number of affordable housing units in the population census tract4 7,,xi7 ,the number of new business starts in the population census tract4 7,,xii7 ,the distribution of employees in the population census tract by ,north ,american ,industry ,classification ,system 7,,naics7 code4 7#e7 ,protection of identifiable return information ,in making reports required under this subsection1 the ,secretary-- 7,a7 shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information1 and 7,b7 if necessary to protect taxpayer return information1 may combine information required with respect to individual population census tracts into larger geographic areas4 7#f7 ,definitions ,any term used in this subsection which is also used in subchapter ,z of chapter #a of the ,internal ,revenue ,code of #aihf shall have the meaning given such term under such subchapter4 7#g7 ,reports on qualified rural opportunity funds ,the ,secretary shall make publicly available1 with respect to qualified rural opportunity funds1 separate reports as required under this subsection1 applied-- 7,a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 7,b7 by substituting a reference to this ,act for ,public ,law #aae-ig1 and 7,c7 by treating any reference 7after the application of subparagraph 7,a77 to qualified rural opportunity zone stock1 qualified rural opportunity zone partnership interest1 qualified rural opportunity zone business1 or qualified opportunity zone business property as stock1 interest1 business1 or property1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,c77i7 of the ,internal ,revenue ,code of #aihf4 #gjdbb4 ,permanent enhancement of low-income housing tax credit 7a7 ,permanent ,state housing credit ceiling increase for low-income housing credit 7#a7 ,in general ,section #db7;h77#c77;,i7 is amended-- 7,a7 by striking #bjah1 #bjai1 #bjbj1 and #bjba1 and inserting beginning after ,december #ca1 #bjbe11 7,b7 by striking #a4abe and inserting #a4ab1 and 7,c7 by striking #bjah1 #bjai1 #bjbj1 and #bjba in the heading and inserting calendar years after #bjbe4 7#b7 ,effective date ,the amendments made by this subsection shall apply to calendar years beginning after ,december #ca1 #bjbe4 7b7 ,tax-exempt bond financing requirement 7#a7 ,in general ,section #db7;h77#d7 is amended by striking subparagraph 7,b7 and inserting the following3 7,b7 ,special rule where minimum percent of buildings is financed with tax-exempt bonds subject to volume cap ,for purposes of subparagraph 7,a71 paragraph 7#a7 shall not apply to any portion of the credit allowable under subsection 7a7 with respect to a building if-- 7i7 #ej percent or more of the aggregate basis of such building and the land on which the building is located is financed by #a or more obligations described in subparagraph 7,a71 or 7ii7 7,i7 #be percent or more of the aggregate basis of such building and the land on which the building is located is financed by #a or more obligations described in subparagraph 7,a71 and 7,,ii7 #a or more of such obligations-- 7aa7 are part of an issue the issue date of which is after ,december #ca1 #bjbe1 and 7bb7 provide the financing for not less than #e percent of the aggregate basis of such building and the land on which the building is located4 4 7#b7 ,effective date 7,a7 ,in general ,the amendment made by this subsection shall apply to buildings placed in service in taxable years beginning after ,december #ca1 #bjbe4 7,b7 ,rehabilitation expenditures treated as separate new building ,in the case of any building with respect to which any expenditures are treated as a separate new building under section #db7;e7 of the ,internal ,revenue ,code of #aihf1 for purposes of subparagraph 7,a71 both the existing building and the separate new building shall be treated as having been placed in service on the date such expenditures are treated as placed in service under section #db7;e77#d7 of such ,code4 #gjdbc4 ,permanent extension of new markets tax credit 7a7 ,in general ,section #de;,d7f77#a77;,h7 is amended by striking for for each of calendar years #bjbj through #bjbe and inserting for each calendar year after #bjai4 7b7 ,carryover of unused limitation ,section #de;,d7f77#c7 is amended-- 7#a7 by striking ,if the and inserting the following3 7,a7 ,in general ,if the 1 and 7#b7 by striking the second sentence and inserting the following3 7,b7 ,limitation ,no amount may be carried under subparagraph 7,a7 to any calendar year afer the fifth calendar year after the calendar year in which the excess described in such subparagraph occurred4 ,for purposes of this subparagraph1 any excess described in subparagraph 7,a7 with respect to any calendar year before #bjbf shall be treated as occurring in calendar year #bjbe4 4 7c7 ,effective date ,the amendments made by this section shall apply to calendar years beginning after ,december #ca1 #bjbe4 #gjdbd4 ,permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize 7a7 ,in general ,section #agj7p7 is amended-- 7#a7 by striking #cjj 7#fjj and inserting #a1jjj 7#b1jjj1 and 7#b7 by striking beginning in #bjba4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdbe4 #j4e percent floor on deduction of contributions made by individuals 7a7 ,in general 7#a7 ,in general ,paragraph 7#a7 of section #agj7;b7 is amended by adding at the end the following new subparagraph3 7,i7 #j4e-percent floor ,any charitable contribution otherwise allowable 7without regard to this subparagraph7 as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds #j4e percent of the taxpayer's contribution base for the taxable year4 ,the preceding sentence shall be applied-- 7i7 first1 by taking into account charitable contributions to which subparagraph 7,d7 applies to the extent thereof1 7ii7 second1 by taking into account charitable contributions to which subparagraph 7,c7 applies to the extent thereof1 7iii7 third1 by taking into account charitable contributions to which subparagraph 7,b7 applies to the extent thereof1 7iv7 fourth1 by taking into account charitable contributions to which subparagraph 7,e7 applies to the extent thereof1 7v7 fifth1 by taking into account charitable contributions to which subparagraph 7,a7 applies to the extent thereof1 and 7vi7 sixth1 by taking into account charitable contributions to which subparagraph 7,g7 applies to the extent thereof4 4 7#b7 ,application of carryforward ,paragraph 7#a7 of section #agj7;d7 is amended by adding at the end the following new subparagraph3 7,c7 ,contributions disallowed by #j4e-percent floor carried forward only from years in which limitation is exceeded 7i7 ,in general ,in the case of any taxable year from which an excess is carried forward 7determined without regard to this subparagraph7 under any carryover rule1 the applicable carryover rule shall be applied by increasing the excess determined under such applicable carryover rule for the contribution year 7before the application of subparagraph 7,b77 by the amount attributable to the charitable contributions to which such rule applies which is not allowed as a deduction for the contribution year by reason of subsection 7b77#a77;,i74 7ii7 ,carryover rule ,for purposes of this subparagraph1 the term carryover rule means-- 7,i7 subparagraph 7,a7 of this paragraph1 7,,ii7 subparagraphs 7,c77ii71 7,d77ii71 7,e77ii71 and 7,g77ii7 of subsection 7b77#a71 and 7,,iii7 the second sentence of subsection 7b77#a77;,b74 7iii7 ,applicable carryover rule ,for purposes of this subparagraph1 the term applicable carryover rule means any carryover rule applicable to charitable contributions which were 7in whole or in part7 not allowed as a deduction for the contribution year by reason of subsection 7b77#a77;,i74 4 7#c7 ,coordination with deduction for nonitemizers ,section #agj7p71 as amended by this ,act1 is further amended by inserting 1 7b77#a77;,i71 after subsections 7b77#a77;,g77ii74 7b7 ,modification of limitation for cash contributions 7#a7 ,in general ,clause 7i7 of section #agj7;b77#a77;,g7 is amended to read as follows3 7i7 ,in general ,for taxable years beginning after ,december #ca1 #bjag1 any contribution of cash to an organization described in subparagraph 7,a7 shall be allowed as a deduction under subsection 7a7 to the extent that the aggregate of such contributions does not exceed the excess of-- 7,i7 #fj percent of the taxpayer's contribution base for the taxable year1 over 7,,ii7 the aggregate amount of contributions taken into account under subparagraph 7,a7 for such taxable year4 4 7#b7 ,coordination with other limitations 7,a7 ,in general ,clause 7iii7 of section #agj7;b77#a77;,g7 is amended-- 7i7 by striking subparagraphs 7,a7 and 7,b7 in the heading and inserting subparagraph 7,a71 and 7ii7 in subclause 7,,ii71 by striking 1 and subparagraph 7,b7 and all that follows through this subparagraph4 7,b7 ,other contributions ,subparagraph 7,b7 of section #agj7;b77#a7 is amended-- 7i7 by striking to which subparagraph 7,a7 both places it appears and inserting to which subparagraph 7,a7 or 7,g71 and 7ii7 in clause 7ii71 by striking over the amount and all that follows through subparagraph 7,c774 and inserting 8over-- 7,i7 the amount of charitable contributions allowable under subparagraph 7,a7 7determined without regard to subparagraph 7,c77 and subparagraph 7,g71 reduced by 7,,ii7 so much of the contributions taken into account under subparagraph 7,g7 as does not exceed #aj percent of the taxpayer's contribution base4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdbf4 #a-percent floor on deduction of charitable contributions made by corporations 7a7 ,in general ,section #agj7;b77#b77;,a7 is amended to read as follows3 7,a7 ,in general ,any charitable contribution otherwise allowable 7without regard to this subparagraph7 as a deduction under this section for any taxable year1 other than any contribution to which subparagraph 7,b7 or 7,c7 applies1 shall be allowed only to the extent that the aggregate of such contributions-- 7i7 exceeds #a percent of the taxpayer's taxable income for the taxable year1 and 7ii7 does not exceed #aj percent of the taxpayer's taxable income for the taxable year4 4 7b7 ,application of carryforward ,section #agj7;d77#b7 is amended to read as follows3 7#b7 ,corporations 7,a7 ,in general ,any charitable contribution taken into account under subsection 7b77#b77;,a7 for any taxable year which is not allowed as a deduction by reason of clause 7ii7 thereof shall be taken into account as a charitable contribution for the succeeding taxable year1 except that1 for purposes of determining under this subparagraph whether such contribution is allowed in such succeeding taxable year1 contributions in such succeeding taxable year 7determined without regard to this paragraph7 shall be taken into account under subsection 7b77#b77;,a7 before any contribution taken into account by reason of this paragraph4 7,b7 #e-year carryforward ,no charitable contribution may be carried forward under subparagraph 7,a7 to any taxable year following the fifth taxable year after the taxable year in which the charitable contribution was first taken into account4 ,for purposes of the preceding sentence1 contributions shall be treated as allowed on a first-in first-out basis4 7,c7 ,contributions disallowed by #a-percent floor carried forward only from years in which #aj percent limitation is exceeded ,in the case of any taxable year from which a charitable contribution is carried forward under subparagraph 7,a7 7determined without regard this subparagraph71 subparagraph 7,a7 shall be applied by substituting clause 7i7 or 7ii7 for clause 7ii74 7,d7 ,special rule for net operating loss carryovers ,the amount of charitable contributions carried forward under subparagraph 7,a7 shall be reduced to the extent that such carryfoward would 7but for this subparagraph7 reduce taxable income 7as computed for purposes of the second sentence of section #agb7;b77#b77 and increase a net operating loss carryover under section #agb to a succeeding taxable year4 4 7c7 ,conforming amendments ,subparagraphs 7,b77ii7 and 7,c77ii7 of section #agj7;b77#b7 are each amended by inserting other than subparagraph 7,c7 thereof after subsection 7d77#b74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdbg4 ,permanent increase in limitation on cover over of tax on distilled spirits 7a7 ,in general ,paragraph 7#a7 of section #gfeb7;f7 is amended to read as follows3 7#a7 #ac4be1 or 4 7b7 ,effective date ,the amendment made by this section shall apply to distilled spirits brought into the ,united ,states after ,december #ca1 #bjbe4 #gjdbh4 ,nonprofit community development activities in remote native villages 7a7 ,in general ,for purposes of subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf1 any activity substantially related to participation or investment in fisheries in the ,bering ,sea and ,aleutian ,islands statistical and reporting areas 7as described in ,figure #a of section #fgi of title #ej1 ,code of ,federal ,regulations7 carried on by an entity identified in section #cje7;i77#a77;,d7 of the ,magnuson-,stevens ,fishery ,conservation and ,management ,act 7#af ,u4,s4,c4 #ahee7;i77#a77;,d77 7as in effect on the date of enactment of this section7 shall be considered substantially related to the exercise or performance of the purpose constituting the basis of such entity's exemption under section #eja7;a7 of such ,code if the conduct of such activity is in furtherance of #a or more of the purposes specified in section #cje7;i77#a77;,a7 of such ,act 7as so in effect74 ,for purposes of this paragraph1 activities substantially related to participation or investment in fisheries include the harvesting1 processing1 transportation1 sales1 and marketing of fish and fish products of the ,bering ,sea and ,aleutian ,islands statistical and reporting areas4 7b7 ,application to certain wholly owned subsidiaries ,if the assets of a trade or business relating to an activity described in subsection 7a7 of any subsidiary wholly owned by an entity identified in section #cje7;i77#a77;,d7 of the ,magnuson-,stevens ,fishery ,conservation and ,management ,act 7#af ,u4,s4,c4 #ahee7;i77#a77;,d77 7as in effect on the date of enactment of this section7 are transferred to such entity 7including in liquidation of such subsidiary7 not later than #ah months after the date of the enactment of this ,act-- 7#a7 no gain or income resulting from such transfer shall be recognized to either such subsidiary or such entity under such ,code1 and 7#b7 all income derived from such subsidiary from such transferred trade or business shall be exempt from taxation under such ,code4 7c7 ,effective date ,this section shall take effect on the date of the enactment of this ,act and shall remain effective during the existence of the western ,alaska community development quota program established by ,section #cje7;i77#a7 of the ,magnuson-,stevens ,fishery ,conservation and ,management ,act 7#af ,u4,s4,c4 #ahee7;i77#a771 as amended4 #gjdbi4 ,adjustment of charitable deduction for certain expenses incurred in support of ,native ,alaskan subsistence whaling 7a7 ,in general ,section #agj7n77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking #aj1jjj and inserting #ej1jjj4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjdcj4 ,exception to percentage of completion method of accounting for certain residential construction contracts 7a7 ,in general ,section #dfj7;e7 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by striking home construction contract both places it appears and inserting residential construction contract1 and 7,b7 by inserting 7determined by substituting #c-year for #b-year in subparagraph 7,b77i7 for any residential construction contract which is not a home construction contract7 after the requirements of clauses 7i7 and 7ii7 of subparagraph 7,b71 7#b7 by striking paragraph 7#d7 and redesignating paragraph 7#e7 as paragraph 7#d71 and 7#c7 in subparagraph 7,a7 of paragraph 7#d71 as so redesignated1 by striking paragraph 7#d7 and inserting paragraph 7#c74 7b7 ,application of exception for purposes of alternative minimum tax ,section #ef7;a77#c7 is amended by striking any home construction contract 7as defined in section #dfj7;e77#f77 and inserting any residential construction contract 7as defined in section #dfj7;e77#d774 7c7 ,effective date ,the amendments made by this section shall apply to contracts entered into in taxable years beginning after the date of the enactment of this ,act4 ,d ,permanent investments in small business and rural ,america #gjdca4 ,expansion of qualified small business stock gain exclusion 7a7 ,phased increase in exclusion for gain from qualified small business stock 7#a7 ,in general ,section #abjb7;a77#a7 is amended to read as follows3 7#a7 ,in general ,in the case of a taxpayer other than a corporation1 gross income shall not include-- 7,a7 except as provided in paragraphs 7#c7 and 7#d71 #ej percent of any gain from the sale or exchange of qualified small business stock acquired on or before the applicable date and held for more than #e years1 and 7,b7 the applicable percentage of any gain from the sale or exchange of qualified small business stock acquired after the applicable date and held for at least #c years4 4 7#b7 ,applicable percentage ,section #abjb7;a7 is amended by adding at the end the following new paragraph3 7#e7 ,applicable percentage ,the applicable percentage under paragraph 7#a7 shall be determined under the following table3 ,years stock held3,applicable percentage3#c years#ejd years#gee years or more#ajj 4 7#c7 ,applicable date2 acquisition date ,section #abjb7;a71 as amended by paragraph 7#b71 is amended by adding at the end the following new paragraph3 7#f7 ,applicable date2 acquisition date ,for purposes of this section-- 7,a7 ,applicable date ,the term applicable date means the date of the enactment of this paragraph4 7,b7 ,acquisition date ,in the case of any stock which would 7but for this paragraph7 be treated as having been acquired before1 on1 or after the applicable date1 whichever is applicable1 the acquisition date for purposes of this section shall be the first day on which such stock was held by the taxpayer determined after the application of section #abbc4 4 7#d7 ,continued treatment as not item of tax preference 7,a7 ,in general ,section #eg7;a77#g7 is amended by striking ,an amount and inserting ,in the case of stock acquired on or before the date of the enactment of the ,creating ,small ,business ,jobs ,act of #bjaj1 an amount4 7,b7 ,conforming amendment ,section #abjb7;a77#d7 is amended-- 7i7 by striking 1 and at the end of subparagraph 7,b7 and inserting a period1 and 7ii7 by striking subparagraph 7,c74 7#e7 ,other conforming amendments 7,a7 ,paragraphs 7#c77;,a7 and 7#d77;,a7 of section #abjb7;a7 are each amended by striking paragraph 7#a7 and inserting paragraph 7#a77;,a74 7,b7 ,paragraph 7#d77;,a7 of section #abjb7;a7 is amended by inserting and on or before the applicable date after #bjaj4 7,c7 ,sections #abjb7;b77#b71 #abjb7;g77#b77;,a71 and #abjb7;j77#a77;,a7 are each amended by striking more than #e years and inserting at least #c years 7more than #e years in the case of stock acquired on or before the applicable date74 7#f7 ,effective dates 7,a7 ,in general ,except as provided in subparagraph 7,b71 the amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this ,act4 7,b7 ,continued treatment as not item of tax preference ,the amendments made by paragraph 7#d7 shall take effect as if included in the enactment of section #bjaa of the ,creating ,small ,business ,jobs ,act of #bjaj4 7b7 ,increase in per issuer limitation 7#a7 ,in general ,subparagraph 7,a7 of section #abjb7;b77#a7 is amended to read as follows3 7,a7 the applicable dollar limit for the taxable year1 or 4 7#b7 ,applicable dollar limit ,section #abjb 7b7 is amended by adding at the end the following3 7#d7 ,applicable dollar limit ,for purposes of paragraph 7#a77;,a71 the applicable dollar limit for any taxable year with respect to eligible gain from #a or more dispositions by a taxpayer of qualified business stock of a corporation is-- 7,a7 if such stock was acquired by the taxpayer on or before the applicable date1 #aj1jjj1jjj1 reduced by the aggregate amount of eligible gain taken into account by the taxpayer under subsection 7a7 for prior taxable years and attributable to dispositions of stock issued by such corporation and acquired by the taxpayer before1 on1 or after the applicable date1 and 7,b7 if such stock was acquired by the taxpayer after the applicable date1 #ae1jjj1jjj1 reduced by the sum of-- 7i7 the aggregate amount of eligible gain taken into account by the taxpayer under subsection 7a7 for prior taxable years and attributable to dispositions of stock issued by such corporation and acquired by the taxpayer before1 on1 or after the applicable date1 plus 7ii7 the aggregate amount of eligible gain taken into account by the taxpayer under subsection 7a7 for the taxable year and attributable to dispositions of stock issued by such corporation and acquired by the taxpayer on or before the applicable date4 7#e7 ,inflation adjustment 7,a7 ,in general ,in the case of any taxable year beginning after #bjbf1 the #ae1jjj1jjj amount in paragraph 7#d77;,b7 shall be increased by an amount equal to -- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under this subparagraph is not a multiple of #aj1jjj1 such increase shall be rounded to the nearest multiple of #aj1jjj4 7,b7 ,no increase once limit reached ,if1 for any taxable year1 the eligible gain attributable to dispositions of stock issued by a corporation and acquired by the taxpayer after the applicable date exceeds the applicable dollar limit1 then notwithstanding any increase under subparagraph 7,a7 for any subsequent taxable year1 the applicable dollar limit for such subsequent taxable year shall be zero4 4 7#c7 ,separate returns ,subparagraph 7,a7 of section #abjb7;b77#c7 is amended to read as follows3 7,a7 ,separate returns ,in the case of a separate return by a married individual for any taxable year-- 7i7 paragraph 7#d77;,a7 shall be applied by substituting #e1jjj1jjj for #aj1jjj1jjj1 and 7ii7 paragraph 7#d77;,b7 shall be applied by substituting one-half of the dollar amount in effect under such paragraph for the taxable year for the amount so in effect4 4 7#d7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this ,act4 7c7 ,increase in limit in aggregate gross assets 7#a7 ,in general ,subparagraphs 7,a7 and 7,b7 of section #abjb7;d77#a7 are each amended by striking #ej1jjj1jjj and inserting #ge1jjj1jjj4 7#b7 ,inflation adjustment ,section #abjb7;b7 is amended by adding at the end the following3 7#d7 ,inflation adjustment ,in the case of any taxable year beginning after #bjbf1 the #ge1jjj1jjj amounts in paragraphs 7#a77;,a7 and 7#a77;,b7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under this paragraph is not a multiple of #aj1jjj1 such increase shall be rounded to the nearest multiple of #aj1jjj4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to stock issued after the date of the enactment of this ,act4 #gjdcb4 ,repeal of revision to de minimis rules for third party network transactions 7a7 ,reinstatement of exception for de minimis payments as in effect prior to enactment of ,american ,rescue ,plan ,act of #bjba 7#a7 ,in general ,section #fjej,w7e7 is amended to read as follows3 7e7 ,exception for de minimis payments by third party settlement organizations ,a third party settlement organization shall be required to report any information under subsection 7a7 with respect to third party network transactions of any participating payee only if-- 7#a7 the amount which would otherwise be reported under subsection 7a77#b7 with respect to such transactions exceeds #bj1jjj1 and 7#b7 the aggregate number of such transactions exceeds #bjj4 4 7#b7 ,effective date ,the amendment made by this subsection shall take effect as if included in section #ifgd of the ,american ,rescue ,plan ,act4 7b7 ,application of de minimis rule for third party network transactions to backup withholding 7#a7 ,in general ,section #cdjf7;b7 is amended by adding at the end the following new paragraph3 7#h7 ,other reportable payments include payments in settlement of third party network transactions only where aggregate transactions exceed reporting threshold for the calendar year 7,a7 ,in general ,any payment in settlement of a third party network transaction required to be shown on a return required under section #fjej,w which is made during any calendar year shall be treated as a reportable payment only if-- 7i7 the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section #fjej,w7e77#b71 and 7ii7 the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section #fjej,w7e77#a7 at the time of such payment4 7,b7 ,exception if third party network transactions made in prior year were reportable ,subparagraph 7,a7 shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to calendar years beginning after ,december #ca1 #bjbd4 #gjdcc4 ,increase in threshold for requiring information reporting with respect to certain payees 7a7 ,in general ,section #fjda7;a7 is amended by striking #fjj and inserting #b1jjj4 7b7 ,inflation adjustment ,section #fjda is amended by adding at the end the following new subsection3 7h7 ,inflation adjustment ,in the case of any calendar year after #bjbf1 the dollar amount in subsection 7a7 shall be increased by an amount equal to-- 7#a7 such dollar amount1 multiplied by 7#b7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under the preceding sentence is not a multiple of #ajj1 such increase shall be rounded to the nearest multiple of #ajj4 4 7c7 ,application to reporting on remuneration for services ,section #fjda;,a7a77#b7 is amended by striking is #fjj or more and inserting equals or exceeds the dollar amount in effect for such calendar year under section #fjda7;a74 7d7 ,application to backup withholding ,section #cdjf7;b77#f7 is amended-- 7#a7 by striking #fjj in subparagraph 7,a7 and inserting the dollar amount in effect for such calendar year under section #fjda7;a71 and 7#b7 by striking only where aggregate for calendar year is #fjj or more in the heading and inserting only where in excess of threshold4 7e7 ,conforming amendments 7#a7 ,the heading of section #fjda7;a7 is amended by striking of #fjj or more and inserting exceeding threshold4 7#b7 ,section #fjda7;a7 is amended by striking taxable year and inserting calendar year4 7f7 ,effective date ,the amendments made by this section shall apply with respect to payments made after ,december #ca1 #bjbe4 #gjdcd4 ,treatment of certain qualified sound recording productions 7a7 ,election to treat costs as expenses ,section #aha7;a77#a7 is amended by striking qualified film or television production1 and any qualified live theatrical production1 and inserting qualified film or television production1 any qualified live theatrical production1 and any qualified sound recording production4 7b7 ,dollar limitation ,section #aha7;a77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,qualified sound recording production ,paragraph 7#a7 shall not apply to so much of the aggregate cost of any qualified sound recording production1 or to so much of the aggregate1 cumulative cost of all such qualified sound recording productions in the taxable year1 as exceeds #aej1jjj4 4 7c7 ,no other deduction or amortization deduction allowable ,section #aha7;b7 is amended by striking qualified film or television production or any qualified live theatrical production and inserting qualified film or television production1 any qualified live theatrical production1 or any qualified sound recording production4 7d7 ,election ,section #aha7;c77#a7 is amended by striking qualified film or television production or any qualified live theatrical production and inserting qualified film or television production1 any qualified live theatrical production1 or any qualified sound recording production4 7e7 ,qualified sound recording production defined ,section #aha is amended by redesignating subsections 7f7 and 7g7 as subsections 7g7 and 7h71 respectively1 and by inserting after subsection 7e7 the following new subsection3 7f7 ,qualified sound recording production ,for purposes of this section1 the term qualified sound recording production means a sound recording 7as defined in section #aja of title #ag1 ,united ,states ,code7 produced and recorded in the ,united ,states4 4 7f7 ,application of termination ,section #aha7;h71 as redesignated by subsection 7e71 is amended by striking qualified film and television productions or qualified live theatrical productions and inserting qualified film and television productions1 qualified live theatrical productions1 or qualified sound recording productions4 7g7 ,bonus depreciation 7#a7 ,qualified sound recording production as qualified property ,section #afh7k77#b77;,a77i7 is amended-- 7,a7 by striking or at the end of subclause 7,,iv71 by inserting or at the end of subclause 7,v71 and by inserting after subclause 7,v7 the following3 7,,vi7 which is a qualified sound recording production 7as defined in subsection 7f7 of section #aha7 for which a deduction would have been allowable under section #aha without regard to subsections 7a77#b7 and 7h7 of such section or this subsection1 and 1 and 7,b7 in subclauses 7,,iv7 and 7,v7 7as so amended7 by striking without regard to subsections 7a77#b7 and 7g7 both places it appears and inserting without regard to subsections 7a77#b7 and 7h74 7#b7 ,production placed in service ,section #afh7k77#b77;,h7 is amended by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by adding after clause 7ii7 the following3 7iii7 a qualified sound recording production shall be considered to be placed in service at the time of initial release or broadcast4 4 7h7 ,conforming amendments 7#a7 ,the heading for section #aha is amended to read as follows3 treatment of certain qualified productions44 7#b7 ,the table of sections for part ,,vi of subchapter ,b of chapter #a is amended by striking the item relating to section #aha and inserting the following new item3 ,sec4 #aha4 ,treatment of certain qualified productions4 4 7i7 ,effective date ,the amendments made by this section shall apply to productions commencing in taxable years ending after the date of the enactment of this ,act4 #gjdce4 ,exclusion of interest on loans secured by rural or agricultural real property 7a7 ,in general ,part ,,iii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by inserting after section #aci,k the following new section3 #aci,l4 ,interest on loans secured by rural or agricultural real property 7a7 ,in general ,gross income shall not include #be percent of the interest received by a qualified lender on any qualified real estate loan4 7b7 ,qualified lender ,for purposes of this section1 the term qualified lender means-- 7#a7 any bank or savings association the deposits of which are insured under the ,federal ,deposit ,insurance ,act 7#ab ,u4,s4,c4 #ahaa et seq471 7#b7 any ,state- or federally-regulated insurance company1 7#c7 any entity wholly owned1 directly or indirectly1 by a company that is treated as a bank holding company for purposes of section #h of the ,international ,banking ,act of #aigh 7#ab ,u4,s4,c4 #cajf7 if-- 7,a7 such entity is organized1 incorporated1 or established under the laws of the ,united ,states or any ,state1 and 7,b7 the principal place of business of such entity is in the ,united ,states 7including any territory of the ,united ,states71 7#d7 any entity wholly owned1 directly or indirectly1 by a company that is considered an insurance holding company under the laws of any ,state if such entity satisfies the requirements described in subparagraphs 7,a7 and 7,b7 of paragraph 7#c71 and 7#e7 with respect to interest received on a qualified real estate loan secured by real estate described in subsection 7c77#c77;,a71 any federally chartered instrumentality of the ,united ,states established under section #h4a7;a7 of the ,farm ,credit ,act of #aiga 7#ab ,u4,s4,c4 #bbgi;aa-#a7;a774 7c7 ,qualified real estate loan ,for purposes of this section-- 7#a7 ,in general ,the term qualified real estate loan means any loan-- 7,a7 secured by-- 7i7 rural or agricultural real estate1 or 7ii7 a leasehold mortgage 7with a status as a lien7 on rural or agricultural real estate1 7,b7 made to a person other than a specified foreign entity 7as defined in section #ggja7;a77#ea771 and 7,c7 made after the date of the enactment of this section4 ,for purposes of the preceding sentence1 the determination of whether property securing such loan is rural or agricultural real estate shall be made as of the time the interest income on such loan is accrued4 7#b7 ,refinancings ,for purposes of subparagraphs 7,a7 and 7,c7 of paragraph 7#a71 a loan shall not be treated as made after the date of the enactment of this section to the extent that the proceeds of such loan are used to refinance a loan which was made on or before the date of the enactment of this section 7or1 in the case of any series of refinancings1 the original loan was made on or before such date74 7#c7 ,rural or agricultural real estate ,the term rural or agricultural real estate means-- 7,a7 any real property which is substantially used for the production of one or more agricultural products1 7,b7 any real property which is substantially used in the trade or business of fishing or seafood processing1 and 7,c7 any aquaculture facility4 ,such term shall not include any property which is not located in a ,state or a possession of the ,united ,states4 7#d7 ,aquaculture facility ,the term aquaculture facility means any land1 structure1 or other appurtenance that is used for aquaculture 7including any hatchery1 rearing pond1 raceway1 pen1 or incubator74 7d7 ,coordination with section #bfe ,in the case of any qualified real estate loan1 section #bfe shall be applied-- 7#a7 by treating any qualified real estate loan for purposes of subsection 7a77#b7 thereof as an obligation the interest on which is wholly exempt from the taxes imposed by this subtitle1 7#b7 by substituting #be percent of the interest on indebtedness for ,interest on indebtedness in such subsection 7a77#b71 7#c7 by treating #be percent of the adjusted basis of any qualified real estate loan as adjusted basis of a tax-exempt obligation described in subsection 7b77#d77;,b7 thereof1 and 7#d7 by substituting #be percent of the amount of such indebtedness for the amount of such indebtedness in subsection 7b77#f77;,a77a77ii7 thereof4 4 7b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by inserting after the item relating to section #aci,k the following new item3 ,sec4 #aci,l4 ,interest on loans secured by rural or agricultural real property4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4 #gjdcf4 ,reduction of transfer and manufacturing taxes for certain devices 7a7 ,transfer tax ,section #ehaa7;a7 is amended to read as follows3 7a7 ,rate ,there shall be levied1 collected1 and paid on firearms transferred a tax at the rate of-- 7#a7 #bjj for each firearm transferred in the case of a machinegun or a destructive device1 and 7#b7 #j for any firearm transferred which is not described in paragraph 7#a74 4 7b7 ,making tax ,section #ehba7;a7 is amended to read as follows3 7a7 ,rate ,there shall be levied1 collected1 and paid upon the making of a firearm a tax at the rate of-- 7#a7 #bjj for each firearm made in the case of a machinegun or a destructive device1 and 7#b7 #j for any firearm made which is not described in paragraph 7#a74 4 7c7 ,conforming amendment ,section #dahb7;a7 is amended by adding at the end the following3 ,for purposes of the preceding sentence1 any firearm described in section #ehaa7;a77#b7 shall be deemed to be a firearm on which the tax provided by section #ehaa has been paid4 7d7 ,effective date ,the amendments made by this section shall apply to calendar quarters beginning more than #ij days after the date of the enactment of this ,act4 #gjdcg4 ,treatment of capital gains from the sale of certain farmland property 7a7 ,in general ,part ,,iv of subchapter ,o of chapter #a is amended by redesignating section #ajfb as section #ajfc and by inserting after section #ajfa the following new section3 #ajfb4 ,gain from the sale or exchange of qualified farmland property to qualified farmers 7a7 ,election to pay tax in installments ,in the case of gain from the sale or exchange of qualified farmland property to a qualified farmer1 at the election of the taxpayer1 the portion of the net income tax of such taxpayer for the taxable year of the sale or exchange which is equal to the applicable net tax liability shall be paid in #d equal installments4 7b7 ,rules relating to installment payments 7#a7 ,date for payment of installments ,if an election is made under subsection 7a71 the first installment shall be paid on the due date 7determined without regard to any extension of time for filing the return7 for the return of tax for the taxable year in which the sale or exchange occurs and each succeeding installment shall be paid on the due date 7as so determined7 for the return of tax for the taxable year following the taxable year with respect to which the preceding installment was made4 7#b7 ,acceleration of payment 7,a7 ,in general ,if there is an addition to tax for failure to timely pay any installment required under this section1 then the unpaid portion of all remaining installments shall be due on the date of such failure4 7,b7 ,individuals ,in the case of an individual1 if the individual dies1 then the unpaid portion of all remaining installment shall be paid on the due date for the return of tax for the taxable year in which the taxpayer dies4 7,c7 ,c corporations ,in the case of a taxpayer which is a ,c corporation1 trust1 or estate1 if there is a liquidation or sale of substantially all the assets of the taxpayer 7including in a title #aa or similar case71 a cessation of business by the taxpayer 7in the case of a ,c corporation71 or any similar circumstance1 then the unpaid portion of all remaining installments shall be due on the date of such event 7or in the case of a title #aa or similar case1 the day before the petition is filed74 ,the preceding sentence shall not apply to the sale of substantially all the assets of a taxpayer to a buyer if such buyer enters into an agreement with the ,secretary under which such buyer is liable for the remaining installments due under this subsection in the same manner as if such buyer were the taxpayer4 7#c7 ,proration of deficiency to installments ,if an election is made under subsection 7a7 to pay the applicable net tax liability in installments and a deficiency has been assessed with respect to such applicable net tax liability1 the deficiency shall be prorated to the installments payable under subsection 7a74 ,the part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as1 and as a part of1 such installment4 ,the part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the ,secretary4 ,this section shall not apply if the deficiency is due to negligence1 to intentional disregard of rules and regulations1 or to fraud with intent to evade tax4 7c7 ,election 7#a7 ,in general ,any election under subsection 7a7 shall be made not later than the due date for the return of tax for the taxable year described in subsection 7a74 7#b7 ,partnerships and ,s corporations ,in the case of a sale or exchange described in subsection 7a7 by a partnership or ,s corporation1 the election under subsection 7a7 shall be made at the partner or shareholder level4 ,the ,secretary may prescribe such regulations or other guidance as necessary to carry out the purposes of this paragraph4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,applicable net tax liability 7,a7 ,in general ,the applicable net tax liability with respect to the sale or exchange of any property described in subsection 7a7 is the excess 7if any7 of-- 7i7 such taxpayer's net income tax for the taxable year1 over 7ii7 such taxpayer's net income tax for such taxable year determined without regard to any gain recognized from the sale or exchange of such property4 7,b7 ,net ,income ,tax ,the term net income tax means the regular tax liability reduced by the credits allowed under subparts ,a1 ,b1 and ,d of part ,,iv of subchapter ,a4 7#b7 ,qualified farmland property 7,a7 ,in general ,the term qualified farmland property means real property located in the ,united ,states-- 7i7 which-- 7,i7 has been used by the taxpayer as a farm for farming purposes1 or 7,,ii7 leased by the taxpayer to a qualified farmer for farming purposes1 during substantially all of the #aj-year period ending on the date of the qualified sale or exchange1 and 7ii7 which is subject to a covenant or other legally enforceable restriction which prohibits the use of such property other than as a farm for farming purposes for any period before the date that is #aj years after the date of the sale or exchange described in subsection 7a74 ,for purposes of clause 7i71 property which is used or leased by a partnership or ,s corporation in a manner described in such clause shall be treated as used or leased in such manner by each person who holds a direct or indirect interest in such partnership or ,s corporation4 7,b7 ,farm2 farming purposes ,the terms farm and farming purposes have the respective meanings given such terms under section #bjcb;,a7e74 7#c7 ,qualified farmer ,the term qualified farmer means any individual who is actively engaged in farming 7within the meaning of subsections 7b7 and 7c7 of section #ajja of the ,food ,security ,act of #aihf 7#g ,u4,s4,c4 #acjh-a7;b7 and 7c7774 7e7 ,return requirement ,a taxpayer making an election under subsection 7a7 shall include with the return for the taxable year of the sale or exchange described in subsection 7a7 a copy of the covenant or other legally enforceable restriction described in subsection 7d77#b77;,a77ii74 4 7b7 ,clerical amendment ,the table of sections for part ,,iv of subchapter ,o of chapter #a is amended by redesignating the item relating to section #ajfb as relating to section #ajfc and by inserting after the item relating to section #ajfa the following new item3 ,sec4 #ajfb4 ,gain from the sale or exchange of qualified farmland property to qualified farmers4 4 7c7 ,effective date ,the amendments made by this section shall apply to sales or exchanges in taxable years beginning after the date of the enactment of this ,act4 #gjdch4 ,extension of rules for treatment of certain disaster-related personal casualty losses ,for purposes of applying section #cjd7;b7 of the ,taxpayer ,certainty and ,disaster ,tax ,relief ,act of #bjbj 7division ,,ee of ,public ,law #aaf-bfj71 section #cja of such ,act shall be applied by substituting the date of the enactment of this section for the date of the enactment of this ,act each place it appears4 #gjdci4 ,restoration of taxable ,,reit subsidiary asset test 7a7 ,in general ,section #hef7;c77#d77;,b77ii7 is amended by striking #bj percent and inserting #be percent4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #e ,ending ,green ,new ,deal spending1 promoting ,america-first energy1 and other reforms ,a ,termination of ,green ,new ,deal subsidies #gjeja4 ,termination of previously-owned clean vehicle credit ,section #be;,e7g7 is amended by striking ,december #ca1 #bjcb and inserting ,september #cj1 #bjbe4 #gjejb4 ,termination of clean vehicle credit 7a7 ,in general ,section #cj;,d7h7 is amended by striking placed in service after ,december #ca1 #bjcb and inserting acquired after ,september #cj1 #bjbe4 7b7 ,conforming amendments ,section #cj;,d7e7 is amended-- 7#a7 in paragraph 7#a77;,b7-- 7,a7 in clause 7iii71 by inserting and after the comma at the end1 7,b7 in clause 7iv71 by striking 1 and and inserting a period1 and 7,c7 by striking clause 7v71 and 7#b7 in paragraph 7#b77;,b7-- 7,a7 in clause 7ii71 by inserting and after the comma at the end1 7,b7 in clause 7iii71 by striking the comma at the end and inserting a period1 and 7,c7 by striking clauses 7iv7 through 7vi74 #gjejc4 ,termination of qualified commercial clean vehicles credit ,section #de,w7g7 is amended by striking ,december #ca1 #bjcb and inserting ,september #cj1 #bjbe4 #gjejd4 ,termination of alternative fuel vehicle refueling property credit ,section #cj;,c7i7 is amended by striking ,december #ca1 #bjcb and inserting ,june #cj1 #bjbf4 #gjeje4 ,termination of energy efficient home improvement credit 7a7 ,in general ,section #be;,c7h7 is amended by striking placed in service and all that follows through ,december #ca1 #bjcb and inserting placed in service after ,december #ca1 #bjbe4 7b7 ,conforming amendment ,section #be;,c7d77#b77;,c7 is amended to read as follows3 7,c7 ,any oil furnace or hot water boiler which-- 7i7 meets or exceeds #bjba ,energy ,star efficiency criteria1 and 7ii7 is rated by the manufacturer for use with fuel blends at least #bj percent of the volume of which consists of an eligible fuel4 4 #gjejf4 ,termination of residential clean energy credit 7a7 ,in general ,section #be;,d7h7 is amended by striking to property placed in service after ,december #ca1 #bjcd and inserting with respect to any expenditures made after ,december #ca1 #bjbe4 7b7 ,conforming amendments ,section #be;,d7g7 is amended-- 7#a7 in paragraph 7#b71 by inserting and after the comma at the end1 7#b7 in paragraph 7#c71 by striking and before ,january #a1 #bjcc1 #cj percent1 and inserting #cj percent41 and 7#c7 by striking paragraphs 7#d7 and 7#e74 #gjejg4 ,termination of energy efficient commercial buildings deduction ,section #agi;,d is amended by adding at the end the following new subsection3 7i7 ,termination ,this section shall not apply with respect to property the construction of which begins after ,june #cj1 #bjbf4 4 #gjejh4 ,termination of new energy efficient home credit ,section #de,l7h7 is amended by striking ,december #ca1 #bjcb and inserting ,june #cj1 #bjbf4 #gjeji4 ,termination of cost recovery for energy property 7a7 ,energy property ,section #afh7;e77#c77;,b77vi71 as amended by section #acgjc of ,public ,law #aag-afi1 is amended-- 7#a7 by striking subclause 7,i71 and 7#b7 by redesignating subclauses 7,,ii7 and 7,,iii7 as subclauses 7,i7 and 7,,ii71 respectively4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply to property the construction of which begins after ,december #ca1 #bjbd4 #gjeaj4 ,modifications of zero-emission nuclear power production credit 7a7 ,restrictions relating to prohibited foreign entities ,section #de,u7c7 is amended by adding at the end the following new paragraph3 7#c7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit shall be determined under subsection 7a7 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit shall be determined under subsection 7a7 for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 without regard to clause 7i77,,ii7 thereof74 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 #gjeaa4 ,termination of clean hydrogen production credit ,section #de,v7c77#c77;,c7 is amended by striking ,january #a1 #bjcc and inserting ,january #a1 #bjbh4 #gjeab4 ,termination and restrictions on clean electricity production credit 7a7 ,termination for wind and solar facilities ,section #de,y7d7 is amended-- 7#a7 in paragraph 7#a71 by striking ,the amount of and inserting ,subject to paragraph 7#d71 the amount of1 and 7#b7 by striking paragraph 7#c7 and inserting the following new paragraphs3 7#c7 ,applicable year ,for purposes of this subsection1 the term applicable year means calendar year #bjcb4 7#d7 ,termination for wind and solar facilities 7,a7 ,in general ,this section shall not apply with respect to any applicable facility placed in service after ,december #ca1 #bjbg4 7,b7 ,applicable facility ,for purposes of this paragraph1 the term applicable facility means a qualified facility which-- 7i7 uses wind to produce electricity 7within the meaning of such term as used in section #de7;d77#a71 as determined without regard to any requirement under such section with respect to the date on which construction of property begins71 or 7ii7 uses solar energy to produce electricity 7within the meaning of such term as used in section #de7;d77#d71 as determined without regard to any requirement under such section with respect to the date on which construction of property begins74 4 7b7 ,restrictions relating to prohibited foreign entities ,section #de,y is amended-- 7#a7 in subsection 7b77#a71 by adding at the end the following new subparagraph3 7,e7 ,material assistance from prohibited foreign entities ,the term qualified facility shall not include any facility for which construction begins after ,december #ca1 #bjbe1 if the construction of such facility includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 1 and 7#b7 in subsection 7g71 by adding at the end the following new paragraph3 7#ac7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit shall be determined under subsection 7a7 for any taxable year if the taxpayer is-- 7i7 a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b771 or 7ii7 a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 without regard to clause 7i77,,ii7 thereof74 7,b7 ,effective control ,in the case of a taxpayer for which section #ggja7;a77#ea77;,d77i77,,ii7 is determined to apply for any taxable year1 no credit shall be determined under subsection 7a7 for such taxable year if such determination relates to a qualified facility described in subsection 7b77#a74 4 7c7 ,definitions relating to prohibited foreign entities ,section #ggja7;a7 is amended by adding at the end the following new paragraphs3 7#ea7 ,prohibited foreign entity 7,a7 ,in general 7i7 ,definition ,the term prohibited foreign entity means a specified foreign entity or a foreign-influenced entity4 7ii7 ,determination 7,i7 ,in general ,subject to subclause 7,,ii71 for any taxable year1 the determination as to whether an entity is a specified foreign entity or foreign-influenced entity shall be made as of the last day of such taxable year4 7,,ii7 ,initial taxable year ,for purposes of the first taxable year beginning after the date of enactment of this paragraph1 the determination as to whether an entity is a specified foreign entity described in clauses 7i7 through 7iv7 of subparagraph 7,b7 shall be made as of the first day of such taxable year4 7,b7 ,specified foreign entity ,for purposes of this paragraph1 the term specified foreign entity means-- 7i7 a foreign entity of concern described in subparagraph 7,a71 7,b71 7,d71 or 7,e7 of section #iija7h7 of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7,public ,law #aaf-bhc2 #ae ,u4,s4,c4 #dfea71 7ii7 an entity identified as a ,chinese military company operating in the ,united ,states in accordance with section #abfj;,h of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7,public ,law #aaf-bhc2 #aj ,u4,s4,c4 #aac note71 7iii7 an entity included on a list required by clause 7i71 7ii71 7iv71 or 7v7 of section #b7;d77#b77;,b7 of ,public ,law #aag-gh 7#ace ,stat4 #aebg71 7iv7 an entity specified under section #aed7;b7 of the ,national ,defense ,authorization ,act for ,fiscal ,year #bjbd 7,public ,law #aah-ca2 #aj ,u4,s4,c4 note prec4 #dfea71 or 7v7 a foreign-controlled entity4 7,c7 ,foreign-controlled entity ,for purposes of subparagraph 7,b71 the term foreign-controlled entity means-- 7i7 the government 7including any level of government below the national level7 of a covered nation1 7ii7 an agency or instrumentality of a government described in clause 7i71 7iii7 a person who is a citizen or national of a covered nation1 provided that such person is not an individual who is a citizen1 national1 or lawful permanent resident of the ,united ,states1 7iv7 an entity or a qualified business unit 7as defined in section #ihi7;a77 incorporated or organized under the laws of1 or having its principal place of business in1 a covered nation1 or 7v7 an entity 7including subsidiary entities7 controlled 7as determined under subparagraph 7,g77 by an entity described in clause 7i71 7ii71 7iii71 or 7iv74 7,d7 ,foreign-influenced entity 7i7 ,in general ,for purposes of subparagraph 7,a71 the term foreign-influenced entity means an entity-- 7,i7 with respect to which1 during the taxable year-- 7aa7 a specified foreign entity has the direct authority to appoint a covered officer of such entity1 7bb7 a single specified foreign entity owns at least #be percent of such entity1 7cc7 one or more specified foreign entities own in the aggregate at least #dj percent of such entity1 or 7dd7 at least #ae percent of the debt of such entity has been issued1 in the aggregate1 to #a or more specified foreign entities1 or 7,,ii7 which1 during the previous taxable year1 made a payment to a specified foreign entity pursuant to a contract1 agreement1 or other arrangement which entitles such specified foreign entity 7or an entity related to such specified foreign entity7 to exercise effective control over-- 7aa7 any qualified facility or energy storage technology of the taxpayer 7or any person related to the taxpayer71 or 7bb7 with respect to any eligible component produced by the taxpayer 7or any person related to the taxpayer7-- 7,,aa7 the extraction1 processing1 or recycling of any applicable critical mineral1 or 7,,bb7 the production of an eligible component which is not an applicable critical mineral4 7ii7 ,effective control 7,i7 ,in general 7aa7 ,general rule ,subject to subclause 7,,ii71 for purposes of clause 7i77,,ii71 the term effective control means #a or more agreements or arrangements similar to those described in subclauses 7,,ii7 and 7,,iii7 which provide #a or more contractual counterparties of a taxpayer with specific authority over key aspects of the production of eligible components1 energy generation in a qualified facility1 or energy storage which are not included in the measures of control through authority1 ownership1 or debt held which are described in clause 7i77,i74 7bb7 ,guidance ,the ,secretary shall issue such guidance as is necessary to carry out the purposes of this clause1 including the establishment of rules to prevent entities from evading1 circumventing1 or abusing the application of the restrictions described subparagraph 7,c7 and subclauses 7,,ii7 and 7,,iii7 of this clause through a contract1 agreement1 or other arrangement4 7,,ii7 ,application of rules prior to issuance of guidance ,during any period prior to the date that the guidance described in subclause 7,i77bb7 is issued by the ,secretary1 for purposes of clause 7i77,,ii71 the term effective control means the unrestricted contractual right of a contractual counterparty to-- 7aa7 determine the quantity or timing of production of an eligible component produced by the taxpayer1 7bb7 determine the amount or timing of activities related to the production of electricity undertaken at a qualified facility of the taxpayer or the storage of electrical energy in energy storage technology of the taxpayer1 7cc7 determine which entity may purchase or use the output of a production unit of the taxpayer that produces eligible components1 7dd7 determine which entity may purchase or use the output of a qualified facility of the taxpayer1 7ee7 restrict access to data critical to production or storage of energy undertaken at a qualified facility of the taxpayer1 or to the site of production or any part of a qualified facility or energy storage technology of the taxpayer1 to the personnel or agents of such contractual counterparty1 or 7ff7 on an exclusive basis1 maintain1 repair1 or operate any plant or equipment which is necessary to the production by the taxpayer of eligible components or electricity4 7,,iii7 ,licensing and other agreements 7aa7 ,in general ,in addition to subclause 7,,ii71 for purposes of clause 7i77,,ii71 the term effective control means1 with respect to a licensing agreement for the provision of intellectual property 7or any other contract1 agreement or other arrangement entered into with a contractual counterparty related to such licensing agreement7 with respect to a qualified facility1 energy storage technology1 or the production of an eligible component1 any of the following3 7,,aa7 ,a contractual right retained by the contractual counterparty to specify or otherwise direct #a or more sources of components1 subcomponents1 or applicable critical minerals utilized in a qualified facility1 energy storage technology1 or in the production of an eligible component4 7,,bb7 ,a contractual right retained by the contractual counterparty to direct the operation of any qualified facility1 any energy storage technology1 or any production unit that produces an eligible component4 7,,cc7 ,a contractual right retained by the contractual counterparty to limit the taxpayer's utilization of intellectual property related to the operation of a qualified facility or energy storage technology1 or in the production of an eligible component4 7,,dd7 ,a contractual right retained by the contractual counterparty to receive royalties under the licensing agreement or any similar agreement 7or payments under any related agreement7 beyond the #ajth year of the agreement 7including modifications or extensions thereof74 7,,ee7 ,a contractual right retained by the contractual counterparty to direct or otherwise require the taxpayer to enter into an agreement for the provision of services for a duration longer than #b years 7including any modifications or extensions thereof74 7,,ff7 ,such contract1 agreement1 or other arrangement does not provide the licensee with all the technical data1 information1 and know-how necessary to enable the licensee to produce the eligible component or components subject to the contract1 agreement1 or other arrangement without further involvement from the contractual counterparty or a specified foreign entity4 7,,gg7 ,such contract1 agreement1 or other arrangement was entered into 7or modified7 on or after the date of enactment of this paragraph4 7bb7 ,exception 7,,aa7 ,in general ,item 7aa7 shall not apply in the case of a bona fide purchase or sale of intellectual property4 7,,bb7 ,bona fide purchase or sale ,for purposes of item 7aa71 any purchase or sale of intellectual property where the agreement provides that ownership of the intellectual property reverts to the contractual counterparty after a period of time shall not be considered a bona-fide purchase or sale4 7,,iv7 ,persons related to the taxpayer ,for purposes of subclauses 7,i71 7,,ii71 and 7,,iii71 the term taxpayer shall include any person related to the taxpayer4 7,v7 ,contractual counterparty ,for purposes of this clause1 the term contractual counterparty means an entity with which the taxpayer has entered into a contract1 agreement1 or other arrangement4 7iii7 ,guidance ,not later than ,december #ca1 #bjbf1 the ,secretary shall issue such guidance as is necessary to carry out the purposes of this subparagraph1 including establishment of rules to prevent entities from evading1 circumventing1 or abusing the application of the restrictions against impermissible technology licensing arrangements with specified foreign entities1 such as through temporary transfers of intellectual property1 retention by a specified foreign entity of a reversionary interest in transferred intellectual property1 or otherwise4 7,e7 ,publicly traded entities 7i7 ,in general 7,i7 ,nonapplication of certain foreign-controlled entity rules ,subparagraph 7,c77v7 shall not apply in the case of any entity the securities of which are regularly traded on-- 7aa7 a national securities exchange which is registered with the ,securities and ,exchange ,commission1 7bb7 the national market system established pursuant to section #aa;,a of the ,securities and ,exchange ,act of #aicd1 or 7cc7 any other exchange or other market which the ,secretary has determined in guidance issued under section #abif7;e77#a77;,a77ii7 has rules adequate to carry out the purposes of part ,,vi of subchapter ,p of chapter #a of subtitle ,a4 7,,ii7 ,nonapplication of certain foreign-influenced entity rules ,subparagraph 7,d77i77,i7 shall not apply in the case of any entity-- 7aa7 the securities of which are regularly traded in a manner described in subclause 7,i71 or 7bb7 for which not less than #hj percent of the equity securities of such entity are owned directly or indirectly by an entity which is described in item 7aa74 7,,iii7 ,exclusion of exchanges or markets in covered nations ,subclause 7,i77cc7 shall not apply with respect to any exchange or market which-- 7aa7 is incorporated or organized under the laws of a covered nation1 or 7bb7 has its principal place of business in a covered nation4 7ii7 ,additional foreign-controlled entity requirements for publicly traded companies ,in the case of an entity described in clause 7i77,i71 such entity shall be deemed to be a foreign-controlled entity under subparagraph 7,c77v7 if such entity is controlled 7as determined under subparagraph 7,g77 by-- 7,i7 #a or more specified foreign entities 7as determined without regard to subparagraph 7,b77v77 that are each required to report their beneficial ownership pursuant to a rule described in clause 7iii77,i77bb71 or 7,,ii7 #a or more foreign-controlled entities 7as determined without regard to subparagraph 7,c77v77 that are each required to report their beneficial ownership pursuant to a rule described in such clause4 7iii7 ,additional foreign-influenced entity requirements for publicly traded companies ,in the case of an entity described in clause 7i77,,ii71 such entity shall be deemed to be a foreign-influenced entity under subparagraph 7,d77i77,i7 if-- 7,i7 during the taxable year-- 7aa7 a specified foreign entity has the authority to appoint a covered officer of such entity1 7bb7 a single specified foreign entity required to report its beneficial ownership under ,rule #ac;d-#c of the ,securities and ,exchange ,act of #aicd 7or1 in the case of an exchange or market described in clause 7i77,i77cc71 an equivalent rule7 owns not less than #be percent of such entity1 or 7cc7 #a or more specified foreign entities that are each required to report their beneficial ownership under ,rule #ac;d-#c of the ,securities and ,exchange ,act of #aicd own1 in the aggregate1 not less than #dj percent of such entity1 or 7,,ii7 such entity has issued debt1 as part of an original issuance1 in excess of #ae percent of its publicly-traded debt to #a or more specified foreign entities4 7,f7 ,covered officer ,for purposes of this paragraph1 the term covered officer means1 with respect to an entity-- 7i7 a member of the board of directors1 board of supervisors1 or equivalent governing body1 7ii7 an executive-level officer1 including the president1 chief executive officer1 chief operating officer1 chief financial officer1 general counsel1 or senior vice president1 or 7iii7 an individual having powers or responsibilities similar to those of officers or members described in clause 7i7 or 7ii74 7,g7 ,determination of control ,for purposes of subparagraph 7,c77v71 the term control means-- 7i7 in the case of a corporation1 ownership 7by vote or value7 of more than #ej percent of the stock in such corporation1 7ii7 in the case of a partnership1 ownership of more than #ej percent of the profits interests or capital interests in such partnership1 or 7iii7 in any other case1 ownership of more than #ej percent of the beneficial interests in the entity4 7,h7 ,determination of ownership ,for purposes of this paragraph1 section #cah7;a77#b7 shall apply for purposes of determining ownership of stock in a corporation4 ,similar principles shall apply for purposes of determining ownership of interests in any other entity4 7,i7 ,other definitions ,for purposes of this paragraph-- 7i7 ,applicable critical mineral ,the term applicable critical mineral has the same meaning given such term under section #de,x7c77#f74 7ii7 ,covered nation ,the term covered nation has the same meaning given such term under section #dhgb7;f77#b7 of title #aj1 ,united ,states ,code4 7iii7 ,eligible component ,the term eligible component has the same meaning given such term under section #de,x7c77#a74 7iv7 ,energy storage technology ,the term energy storage technology has the same meaning given such term under section #dh;,e7c77#b74 7v7 ,qualified facility ,the term qualified facility means-- 7,i7 a qualified facility1 as defined in section #de,y7b77#a71 and 7,,ii7 a qualified facility1 as defined in section #dh;,e7b77#c74 7vi7 ,related ,the term related shall have the same meaning given such term under sections #bfg7;b7 and #gjg7;b74 7,j7 ,beginning of construction ,for purposes of applying any provision under this paragraph1 the beginning of construction with respect to any property shall be determined pursuant to rules similar to the rules under ,internal ,revenue ,service ,notice #bjac-bi and ,internal ,revenue ,service ,notice #bjah-ei 7as well as any subsequently issued guidance clarifying1 modifying1 or updating either such ,notice71 as in effect on ,january #a1 #bjbe4 7,k7 ,regulations and guidance ,the ,secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph1 including rules to prevent the circumvention of any rules or restrictions with respect to prohibited foreign entities4 7#eb7 ,material assistance from a prohibited foreign entity 7,a7 ,in general ,the term material assistance from a prohibited foreign entity means-- 7i7 with respect to any qualified facility or energy storage technology1 a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph 7,b71 or 7ii7 with respect to any facility which produces eligible components1 a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph 7,c74 7,b7 ,threshold percentage for qualified facilities and energy storage technology ,for purposes of subparagraph 7,a77i71 the threshold percentage shall be-- 7i7 in the case of a qualified facility the construction of which begins-- 7,i7 during calendar year #bjbf1 #dj percent1 7,,ii7 during calendar year #bjbg1 #de percent1 7,,iii7 during calendar year #bjbh1 #ej percent1 7,,iv7 during calendar year #bjbi1 #ee percent1 and 7,v7 after ,december #ca1 #bjbi1 #fj percent1 and 7ii7 in the case of energy storage technology the construction of which begins-- 7,i7 during calendar year #bjbf1 #ee percent1 7,,ii7 during calendar year #bjbg1 #fj percent1 7,,iii7 during calendar year #bjbh1 #fe percent1 7,,iv7 during calendar year #bjbi1 #gj percent1 and 7,v7 after ,december #ca1 #bjbi1 #ge percent4 7,c7 ,threshold percentage for eligible components 7i7 ,in general ,for purposes of subparagraph 7,a77ii71 the threshold percentage shall be-- 7,i7 in the case of any solar energy component 7as such term is defined in section #de,x7c77#c77;,a77 which is sold-- 7aa7 during calendar year #bjbf1 #ej percent1 7bb7 during calendar year #bjbg1 #fj percent1 7cc7 during calendar year #bjbh1 #gj percent1 7dd7 during calendar year #bjbi1 #hj percent1 and 7ee7 after ,december #ca1 #bjbi1 #he percent1 7,,ii7 in the case of any wind energy component 7as such term is defined in section #de,x7c77#d77;,a77 which is sold-- 7aa7 during calendar year #bjbf1 #he percent1 and 7bb7 during calendar year #bjbg1 #ij percent1 7,,iii7 in the case of any inverter described in subparagraphs 7,b7 through 7,g7 of section #de,x7c77#b7 which is sold-- 7aa7 during calendar year #bjbf1 #ej percent1 7bb7 during calendar year #bjbg1 #ee percent1 7cc7 during calendar year #bjbh1 #fj percent1 7dd7 during calendar year #bjbi1 #fe percent1 and 7ee7 after ,december #ca1 #bjbi1 #gj percent1 7,,iv7 in the case of any qualifying battery component 7as such term is defined in section #de,x7c77#e77;,a77 which is sold-- 7aa7 during calendar year #bjbf1 #fj percent1 7bb7 during calendar year #bjbg1 #fe percent1 7cc7 during calendar year #bjbh1 #gj percent1 7dd7 during calendar year #bjbi1 #hj percent1 and 7ee7 after ,december #ca1 #bjbi1 #he percent1 and 7,v7 subject to clause 7ii71 in the case of any applicable critical mineral 7as such term is defined in section #de,x7c77#f77 which is sold-- 7aa7 after ,december #ca1 #bjbe1 and before ,january #a1 #bjcj1 #j percent1 7bb7 during calendar year #bjcj1 #be percent1 7cc7 during calendar year #bjca1 #cj percent1 7dd7 during calendar year #bjcb1 #dj percent1 and 7ee7 after ,december #ca1 #bjcb1 #ej percent4 7ii7 ,adjusted threshold percentage for applicable critical minerals ,not later than ,december #ca1 #bjbg1 the ,secretary shall issue threshold percentages for each of the applicable critical minerals described in section #de,x7c77#f771 which shall-- 7,i7 apply in lieu of the threshold percentage determined under clause 7i77,v7 for each calendar year1 and 7,,ii7 equal or exceed the threshold percentage which would otherwise apply with respect to such applicable critical mineral under such clause for such calendar year1 taking into account-- 7aa7 domestic geographic availability1 7bb7 supply chain constraints1 7cc7 domestic processing capacity needs1 and 7dd7 national security concerns4 7,d7 ,material assistance cost ratio 7i7 ,qualified facilities and energy storage technology ,for purposes of subparagraph 7,a77i71 the term material assistance cost ratio means the amount 7expressed as a percentage7 equal to the quotient of-- 7,i7 an amount equal to-- 7aa7 the total direct costs to the taxpayer attributable to all manufactured products 7including components7 which are incorporated into the qualified facility or energy storage technology upon completion of construction1 minus 7bb7 the total direct costs to the taxpayer attributable to all manufactured products 7including components7 which are-- 7,,aa7 incorporated into the qualified facility or energy storage technology upon completion of construction1 and 7,,bb7 mined1 produced1 or manufactured by a prohibited foreign entity1 divided by 7,,ii7 the amount described in subclause 7,i77aa74 7ii7 ,eligible components ,for purposes of subparagraph 7,a77ii71 the term material assistance cost ratio means the amount 7expressed as a percentage7 equal to the quotient of-- 7,i7 an amount equal to-- 7aa7 with respect to an eligible component1 the total direct material costs that are paid or incurred 7within the meaning of section #dfa and any regulations issued under section #bfc;,a7 by the taxpayer for production of such eligible component1 minus 7bb7 with respect to an eligible component1 the total direct material costs that are paid or incurred 7within the meaning of section #dfa and any regulations issued under section #bfc;,a7 by the taxpayer for production of such eligible component that are mined1 produced1 or manufactured by a prohibited foreign entity1 divided by 7,,ii7 the amount described in subclause 7,i77aa74 7iii7 ,safe harbor tables 7,i7 ,in general ,not later than ,december #ca1 #bjbf1 the ,secretary shall issue safe harbor tables 7and such other guidance as deemed necessary7 to-- 7aa7 identify the percentage of total direct costs of any manufactured product which is attributable to a prohibited foreign entity1 7bb7 identify the percentage of total direct material costs of any eligible component which is attributable to a prohibited foreign entity1 and 7cc7 provide all rules necessary to determine the amount of a taxpayer's material assistance from a prohibited foreign entity within the meaning of this paragraph4 7,,ii7 ,safe harbors prior to issuance ,for purposes of this paragraph1 prior to the date on which the ,secretary issues the safe harbor tables described in subclause 7,i71 and for construction of a qualified facility or energy storage technology which begins on or before the date which is #fj days after the date of issuance of such tables1 a taxpayer may-- 7aa7 use the tables included in ,internal ,revenue ,service ,notice #bjbe-jh to establish the percentage of the total direct costs of any listed eligible component and any manufactured product1 and 7bb7 rely on a certification by the supplier of the manufactured product1 eligible component1 or constituent element1 material1 or subcomponent of an eligible component-- 7,,aa7 of the total direct costs or the total direct material costs1 as applicable1 of such product or component that was not produced or manufactured by a prohibited foreign entity1 or 7,,bb7 that such product or component was not produced or manufactured by a prohibited foreign entity4 7,,iii7 ,exception ,notwithstanding subclauses 7,i7 and 7,,ii7-- 7aa7 if the taxpayer knows 7or has reason to know7 that a manufactured product or eligible component was produced or manufactured by a prohibited foreign entity1 the taxpayer shall treat all direct costs with respect to such manufactured product1 or all direct material costs with respect to such eligible component1 as attributable to a prohibited foreign entity1 and 7bb7 if the taxpayer knows 7or has reason to know7 that the certification referred to in subclause 7,,ii77bb7 pertaining to a manufactured product or eligible component is inaccurate1 the taxpayer may not rely on such certification4 7,,iv7 ,certification requirement ,in a manner consistent with ,treasury ,regulation section #a4de,x-#d7;c77#d77;i7 7as in effect on the date of enactment of this paragraph71 the certification referred to in subclause 7,,ii77bb7 shall-- 7aa7 include-- 7,,aa7 the supplier's employer identification number1 or 7,,bb7 any such similar identification number issued by a foreign government1 7bb7 be signed under penalties of perjury1 7cc7 be retained by the supplier and the taxpayer for a period of not less than #f years and shall be provided to the ,secretary upon request1 and 7dd7 be from the supplier from which the taxpayer purchased any manufactured product1 eligible component1 or constituent elements1 materials1 or subcomponents of an eligible component1 stating-- 7,,aa7 that such property was not produced or manufactured by a prohibited foreign entity and that the supplier does not know 7or have reason to know7 that any prior supplier in the chain of production of that property is a prohibited foreign entity1 7,,bb7 for purposes of section #de,x1 the total direct material costs for each component1 constituent element1 material1 or subcomponent that were not produced or manufactured by a prohibited foreign entity1 or 7,,cc7 for purposes of section #de,y or section #dh;,e1 the total direct costs attributable to all manufactured products that were not produced or manufactured by a prohibited foreign entity4 7iv7 ,existing contract ,upon the election of the taxpayer 7in such form and manner as the ,secretary shall designate71 in the case of any manufactured product1 eligible component1 or constituent element1 material1 or subcomponent of an eligible component which is-- 7,i7 acquired by the taxpayer1 or manufactured or assembled by or for the taxpayer1 pursuant to a binding written contract which was entered into prior to ,june #af1 #bjbe1 and 7,,ii7 7aa7 placed into service before ,january #a1 #bjcj 7or1 in the case of an applicable facility1 as defined in section #de,y7d77#d77;,b71 before ,january #a1 #bjbh7 in a facility the construction of which began before ,august #a1 #bjbe1 or 7bb7 in the case of a constituent element1 material1 or subcomponent1 used in a product sold before ,january #a1 #bjcj1 the cost to the taxpayer with respect to such product1 component1 element1 material1 or subcomponent shall not be included for purposes of determining the material assistance cost ratio under this subparagraph4 7v7 ,anti-circumvention rules ,the ,secretary shall prescribe such regulations and guidance as may be necessary or appropriate to prevent circumvention of the rules under this subparagraph1 including prevention of-- 7,i7 any abuse of the exception provided under clause 7iv7 through the stockpiling of any manufactured product1 eligible component1 or constituent element1 material1 or subcomponent of an eligible component during any period prior to the application of the requirements under this paragraph1 or 7,,ii7 any evasion with respect to the requirements of this subparagraph where the facts and circumstances demonstrate that the beginning of construction of a qualified facility or energy storage technology has not in fact occurred4 7,e7 ,other definitions ,for purposes of this paragraph-- 7i7 ,eligible component ,the term eligible component means-- 7,i7 any property described in section #de,x7c77#a71 or 7,,ii7 any component which is identified by the ,secretary pursuant to regulations or guidance issued under subparagraph 7,g74 7ii7 ,energy storage technology ,the term energy storage technology has the same meaning given such term under section #dh;,e7c77#b74 7iii7 ,manufactured product ,the term manufactured product means-- 7,i7 a manufactured product which is a component of a qualified facility1 as described in section #de,y7g77#aa77;,b7 and any guidance issued thereunder1 or 7,,ii7 any product which is identified by the ,secretary pursuant to regulations or guidance issued under subparagraph 7,g74 7iv7 ,qualified facility ,the term qualified facility means-- 7,i7 a qualified facility1 as defined in section #de,y7b77#a71 7,,ii7 a qualified facility1 as defined in section #dh;,e7b77#c71 and 7,,iii7 any qualified interconnection property 7as defined in section #dh;,e7b77#d77 which is part of the qualified investment with respect to a qualified facility 7as described in section #dh;,e7b77#a774 7,f7 ,determination of ownership2 beginning of construction ,rules similar to the rules under subparagraphs 7,h7 and 7,j7 of paragraph 7#ea7 shall apply for purposes of this paragraph4 7,g7 ,regulations and guidance ,the ,secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph1 including-- 7i7 identification of components or products for purposes of clauses 7i7 and 7iii7 of subparagraph 7,e71 and 7ii7 for purposes of subparagraph 7,a77ii71 rules to address facilities which produce more than one eligible component4 4 7d7 ,denial of credit for certain wind and solar leasing arrangements ,section #de,y is amended by adding at the end the following new subsection3 7h7 ,denial of credit for wind and solar leasing arrangements ,no credit shall be determined under this section with respect to any production of electricity during the taxable year with respect to property described in paragraph 7#a7 or 7#d7 of section #be;,d7d7 7as applied by substituting lessee for taxpayer7 if the taxpayer rents or leases such property to a third party during such taxable year4 4 7e7 ,emissions rates tables ,section #de,y7b77#b77;,c7 is amended by adding at the end the following new clause3 7iii7 ,existing studies ,for purposes of clause 7i71 in determining greenhouse gas emissions rates for types or categories of facilities for the purpose of determining whether a facility satisfies the requirements under paragraph 7#a71 the ,secretary shall consider studies published on or before the date of enactment of this clause which demonstrate a net lifecycle greenhouse gas emissions rate which is not greater than zero using widely accepted lifecycle assessment concepts1 such as concepts described in standards developed by the ,international ,organization for ,standardization4 4 7f7 ,nuclear energy communities 7#a7 ,in general ,section #de7;b77#aa7 is amended-- 7,a7 in subparagraph 7,b7-- 7i7 in clause 7ii77,,ii71 by striking or at the end1 7ii7 in clause 7iii77,,ii71 by striking the period at the end and inserting 1 or1 and 7iii7 by adding at the end the following new clause3 7iv7 for purposes of any qualified facility which is an advanced nuclear facility1 a metropolitan statistical area which has 7or1 at any time during the period beginning after ,december #ca1 #bjji1 had7 #j4ag percent or greater direct employment related to the advancement of nuclear power1 including employment related to-- 7,i7 an advanced nuclear facility1 7,,ii7 advanced nuclear power research and development1 7,,iii7 nuclear fuel cycle research1 development1 or production1 including mining1 enrichment1 manufacture1 storage1 disposal1 or recycling of nuclear fuel1 and 7,,iv7 the manufacturing or assembly of components used in an advanced nuclear facility4 1 and 7,b7 by adding at the end the following new subparagraph3 7,c7 ,advanced nuclear facilities 7i7 ,in general ,subject to clause 7ii71 for purposes of subparagraph 7,b77iv71 the term advanced nuclear facility means any nuclear facility the reactor design for which is approved in the manner described in section #de;,j7d77#b74 7ii7 ,special rule ,for purposes of clause 7i71 a facility shall be deemed to have a reactor design which is approved in the manner described in section #de;,j7d77#b7 if the ,nuclear ,regulatory ,commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility 7without regard to whether the reactor design was approved after ,december #ca1 #aiic74 4 7#b7 ,nonapplication for clean electricity investment credit ,section #dh;,e7a77#c77;,a77i7 is amended by inserting 1 as applied without regard to clause 7iv7 thereof after section #de7;b77#aa77;,b74 7g7 ,conforming amendments ,section #de,y7b77#a7 is amended-- 7#a7 by redesignating subparagraph 7,d7 as subparagraph 7,e71 and 7#b7 by inserting after subparagraph 7,c7 the following new subparagraph3 7,d7 ,determination of capacity ,for purposes of subparagraph 7,c71 additions of capacity of a facility shall be determined in any reasonable manner1 including based on-- 7i7 determinations by1 or reports to1 the ,federal ,energy ,regulatory ,commission 7including interconnection agreements71 the ,nuclear ,regulatory ,commission1 or any similar entity1 reflecting additions of capacity1 7ii7 determinations or reports reflecting additions of capacity made by an independent professional engineer1 7iii7 reports to1 or issued by1 regional transmission organizations or independent system operators reflecting additions of capacity1 or 7iv7 any other method or manner provided by the ,secretary4 4 7h7 ,prohibition on transfer of credits to specified foreign entities ,section #fdah7;g7 is amended by adding at the end the following new paragraph3 7#e7 ,prohibition on transfer of credits to specified foreign entities ,with respect to any eligible credit described in clause 7iii71 7iv71 7vi71 7vii71 7viii71 or 7xi7 of subsection 7f77#a77;,a71 an eligible taxpayer may not elect to transfer any portion of such credit to a taxpayer that is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 4 7i7 ,extension of period of limitations for errors relating to determining of material assistance from a prohibited foreign entity ,section #feja is amended-- 7#a7 by redesignating subsection 7o7 as subsection 7p71 and 7#b7 by inserting after subsection 7n7 the following new subsection3 7o7 ,material assistance from a prohibited foreign entity ,in the case of a deficiency attributable to an error with respect to the determination under section #ggja7;a77#eb7 for any taxable year1 such deficiency may be assessed at any time within #f years after the return for such year was filed4 4 7j7 ,imposition of accuracy-related penalties 7#a7 ,in general ,section #fffb is amended by adding at the end the following new subsection3 7m7 ,substantial understatement of income tax due to disallowance of applicable energy credits 7#a7 ,in general ,in the case of a taxpayer for which there is a disallowance of an applicable energy credit for any taxable year1 for purposes of determining whether there is a substantial understatement of income tax for such taxable year1 subsection 7d77#a7 shall be applied-- 7,a7 in subparagraphs 7,a7 and 7,b71 by substituting #a percent for #aj percent each place it appears1 and 7,b7 without regard to subparagraph 7,c74 7#b7 ,disallowance of an applicable energy credit ,for purposes of this subsection1 the term disallowance of an applicable energy credit means the disallowance of a credit under section #de,x1 #de,y1 or #dh;,e by reason of overstating the material assistance cost ratio 7as determined under section #ggja7;a77#eb77 with respect to any qualified facility1 energy storage technology1 or facility which produces eligible components4 4 7#b7 ,conforming amendment ,section #fdag7;d77#f7 is amended by adding at the end the following new subparagraph3 7,d7 ,disallowance of an applicable energy credit ,in the case of an applicable entity which made an election under subsection 7a7 with respect to an applicable credit for which there is a disallowance described in section #fffb7m77#b71 subparagraph 7,a7 shall apply with respect to any excessive payment resulting from such disallowance4 4 7k7 ,penalty for substantial misstatements on certification provided by supplier 7#a7 ,in general ,part ,i of subchapter ,b of chapter #fh is amended by inserting after section #ffie;,a the following new section3 #ffie;,b4 ,penalty for substantial misstatements on certification provided by supplier 7a7 ,imposition of penalty ,if-- 7#a7 a person-- 7,a7 provides a certification described in clause 7iii77,,ii77bb7 of section #ggja7;a77#eb77;,d7 with respect to any manufactured product1 eligible component1 or constituent element1 material1 or subcomponent of an eligible component1 and 7,b7 knows1 or reasonably should have known1 that the certification would be used in connection with a determination under such section1 7#b7 such person knows1 or reasonably should have known1 that such certification is inaccurate or false with respect to-- 7,a7 whether such property was produced or manufactured by a prohibited foreign entity1 or 7,b7 the total direct costs or total direct material costs of such property that was not produced or manufactured by a prohibited foreign entity that were provided on such certification1 and 7#c7 the inaccuracy or falsity described in paragraph 7#b7 resulted in the disallowance of an applicable energy credit 7as defined in section #fffb7m77#b77 and an understatement of income tax 7within the meaning of section #fffb7;d77#b77 for the taxable year in an amount which exceeds the lesser of-- 7,a7 #e percent of the tax required to be shown on the return for the taxable year1 or 7,b7 #ajj1jjj1 then such person shall pay a penalty in the amount determined under subsection 7b74 7b7 ,amount of penalty ,the amount of the penalty imposed under subsection 7a7 on any person with respect to a certification shall be equal to the greater of-- 7#a7 #aj percent of the amount of the underpayment 7as defined in section #fffd7;a77 solely attributable to the inaccuracy or falsity described in subsection 7a77#b71 or 7#b7 #e1jjj4 7c7 ,exception ,no penalty shall be imposed under subsection 7a7 if the person establishes to the satisfaction of the ,secretary that any inaccuracy or falsity described in subsection 7a77#b7 is due to a reasonable cause and not willful neglect4 7d7 ,definitions ,any term used in this section which is also used in section #ggja7;a77#eb7 shall have the meaning given such term in such section4 4 7#b7 ,clerical amendments 7,a7 ,section #ffif is amended-- 7i7 in the heading1 by striking and #ffie;,a and inserting #ffie;,a1 and #ffie;,b1 7ii7 in subsections 7a71 7b71 and 7e71 by striking and #ffie;,a each place it appears and inserting #ffie;,a1 and #ffie;,b1 7iii7 in subsection 7c71 by striking or #ffie;,a and inserting #ffie;,a1 or #ffie;,b1 and 7iv7 in subsection 7d7-- 7,i7 in paragraph 7#a71 by inserting 7or1 in the case of any penalty under section #ffie;,b1 #f years7 after assessed within #c years1 and 7,,ii7 in paragraph 7#b71 by inserting 7or1 in the case of any claim for refund of an overpayment of any penalty assessed under section #ffie;,b1 #f years7 after filed within #c years4 7,b7 ,the table of sections for part ,i of subchapter ,b of chapter #fh is amended by inserting after item relating to section #ffie;,a the following new item3 ,sec4 #ffie;,b4 ,penalty for substantial misstatements on certification provided by supplier4 4 7l7 ,effective dates 7#a7 ,in general ,except as provided in paragraphs 7#b71 7#c71 and 7#d71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,material assistance from prohibited foreign entities ,the amendments made by subsection 7b77#a7 shall apply to facilities for which construction begins after ,december #ca1 #bjbe4 7#c7 ,penalty for substantial misstatements on certification provided by supplier ,the amendments made by subsection 7k7 shall apply to certifications provided after ,december #ca1 #bjbe4 7#d7 ,termination for wind and solar facilities ,the amendments made by subsection 7a7 shall apply to facilities the construction of which begins after the date which is #ab months after the date of enactment of this ,act4 #gjeac4 ,termination and restrictions on clean electricity investment credit 7a7 ,termination for wind and solar facilities ,section #dh;,e7e7 is amended-- 7#a7 in paragraph 7#a71 by striking ,the amount of and inserting ,subject to paragraph 7#d71 the amount of1 and 7#b7 by adding at the end the following new paragraph3 7#d7 ,termination for wind and solar facilities 7,a7 ,in general ,this section shall not apply to any qualified property placed in service by the taxpayer after ,december #ca1 #bjbg1 which is part of an applicable facility4 7,b7 ,applicable facility ,for purposes of this paragraph1 the term applicable facility means a qualified facility which-- 7i7 uses wind to produce electricity 7within the meaning of such term as used in section #de7;d77#a71 as determined without regard to any requirement under such section with respect to the date on which construction of property begins71 or 7ii7 uses solar energy to produce electricity 7within the meaning of such term as used in section #de7;d77#d71 as determined without regard to any requirement under such section with respect to the date on which construction of property begins74 7,c7 ,exception ,this paragraph shall not apply with respect to any energy storage technology which is placed in service at any applicable facility4 4 7b7 ,restrictions relating to prohibited foreign entities 7#a7 ,in general ,section #dh;,e is amended-- 7,a7 in subsection 7b7-- 7i7 by redesignating paragraph 7#f7 as paragraph 7#g71 and 7ii7 by inserting after paragraph 7#e7 the following new paragraph3 7#f7 ,material assistance from prohibited foreign entities ,the terms qualified facility and qualified interconnection property shall not include any facility or property the construction1 reconstruction1 or erection of which begins after ,december #ca1 #bjbe1 if the construction1 reconstruction1 or erection of such facility or property includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 1 and 7,b7 in subsection 7c71 by adding at the end the following new paragraph3 7#c7 ,material assistance from prohibited foreign entities ,the term energy storage technology shall not include any property the construction of which begins after ,december #ca1 #bjbe1 if the construction of such property includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 4 7#b7 ,additional restrictions ,section #dh;,e7d7 is amended by adding at the end the following new paragraph3 7#f7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit shall be determined under subsection 7a7 for any taxable year if the taxpayer is-- 7i7 a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b771 or 7ii7 a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 without regard to clause 7i77,,ii7 thereof74 7,b7 ,effective control ,in the case of a taxpayer for which section #ggja7;a77#ea77;,d77i77,,ii7 is determined to apply for any taxable year1 no credit shall be determined under subsection 7a7 for such taxable year if such determination relates to a qualified facility described in subsection 7b77#c7 or energy storage technology described in subsection 7c77#b74 4 7#c7 ,recapture 7,a7 ,in general ,section #ej7;a7 is amended-- 7i7 by redesignating paragraphs 7#d7 through 7#f7 as paragraphs 7#e7 through 7#g71 respectively1 7ii7 by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,payments to prohibited foreign entities 7,a7 ,in general ,if there is an applicable payment made by a specified taxpayer before the close of the #aj-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the clean electricity investment credit under section #dh;,e7a71 then the tax under this chapter for the taxable year in which such applicable payment occurs shall be increased by #ajj percent of the aggregate decrease in the credits allowed under section #ch for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section #df which is attributable to the clean electricity investment credit under section #dh;,e7a7 with respect to such property4 7,b7 ,applicable payment ,for purposes of this paragraph1 the term applicable payment means1 with respect to any taxable year1 a payment or payments described in section #ggja7;a77#ea77;,d77i77,,ii74 7,c7 ,specified taxpayer ,for purposes of this paragraph1 the term specified taxpayer means any taxpayer who has been allowed a credit under section #dh;,e7a7 for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph4 1 7iii7 in paragraph 7#e71 as redesignated by clause 7i71 by striking or any applicable transaction to which paragraph 7#c77;,a7 applies1 and inserting any applicable transaction to which paragraph 7#c77;,a7 applies1 or any applicable payment to which paragraph 7#d77;,a7 applies11 and 7iv7 in paragraph 7#g71 as redesignated by clause 7i71 by striking or 7#c7 and inserting 7#c71 or 7#d74 7,b7 ,conforming amendments 7i7 ,section #acga7;d77#a7 is amended by striking section #ej7;a77#e7 and inserting section #ej7;a77#f74 7ii7 ,section #fdah7;g77#c7 is amended by striking subsection 7a77#e7 each place it appears and inserting subsection 7a77#g74 7c7 ,denial of credit for expenditures for certain wind and solar leasing arrangements 7#a7 ,in general ,section #dh;,e is amended-- 7,a7 by redesignating subsection 7i7 as subsection 7j71 and 7,b7 by inserting after subsection 7h7 the following new subsection3 7i7 ,denial of credit for expenditures for wind and solar leasing arrangements ,no credit shall be determined under this section for any qualified investment during the taxable year with respect to property described in paragraph 7#a7 or 7#d7 of section #be;,d7d7 7as applied by substituting lessee for taxpayer7 if the taxpayer rents or leases such property to a third party during such taxable year4 4 7#b7 ,conforming rules ,section #ej is amended by adding at the end the following new subsection3 7e7 ,rules for geothermal heat pumps ,for purposes of this section and section #afh1 the ownership of energy property described in section #dh7;a77#c77;,a77vii7 shall be determined without regard to whether such property is readily usable by a person other than the lessee or service recipient4 4 7d7 ,domestic content rules ,subparagraph 7,b7 of section #dh;,e7a77#c7 is amended to read as follows3 7,b7 ,domestic content ,rules similar to the rules of section #dh7;a77#ab7 shall apply1 except that1 for purposes of subparagraph 7,b7 of such section and the application of rules similar to the rules of section #de7;b77#i77;,b71 the adjusted percentage 7as determined under section #de7;b77#i77;,c77 shall be determined as follows3 7i7 ,in the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins before ,june #af1 #bjbe1 #dj percent 7or1 in the case of a qualified facility which is an offshore wind facility1 #bj percent74 7ii7 ,in the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins on or after ,june #af1 #bjbe1 and before ,january #a1 #bjbf1 #de percent 7or1 in the case of a qualified facility which is an offshore wind facility1 #bg4e percent74 7iii7 ,in the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins during calendar year #bjbf1 #ej percent 7or1 in the case of a qualified facility which is an offshore wind facility1 #ce percent74 7iv7 ,in the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins after ,december #ca1 #bjbf1 #ee percent4 4 7e7 ,elimination of energy credit for certain energy property ,section #dh7;a77#b7 is amended-- 7#a7 in subparagraph 7,a77ii71 by striking #b percent and inserting #j percent1 and 7#b7 by adding at the end the following new subparagraph3 7,c7 ,nonapplication of increases to energy percentage ,for purposes of energy property described in subparagraph 7,a77ii71 the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section4 4 7f7 ,application of clean electricity investment credit to qualified fuel cell property ,section #dh;,e1 as amended by subsection 7c71 is amended-- 7#a7 by redesignating subsection 7j7 as subsection 7k71 and 7#b7 by inserting after subsection 7i7 the following new subsection3 7j7 ,application to qualified fuel cell property ,for purposes of this section1 in the case of any qualified fuel cell property 7as defined in section #dh7;c77#a71 as applied without regard to subparagraph 7,e7 thereof7-- 7#a7 subsection 7b77#c77;,a7 shall be applied without regard to clause 7iii7 thereof1 7#b7 for purposes of subsection 7a77#a71 the applicable percentage shall be #cj percent and such percentage shall not be increased or otherwise adjusted by any other provision of this section1 and 7#c7 subsection 7g7 shall not apply4 4 7g7 ,effective dates 7#a7 ,in general ,except as provided in paragraphs 7#b71 7#c71 7#d71 and 7#e71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,domestic content rules ,the amendment made by subsection 7d7 shall apply on or after ,june #af1 #bjbe4 7#c7 ,elimination of energy credit for certain energy property ,the amendments made by subsection 7e7 shall apply to property the construction of which begins on or after ,june #af1 #bjbe4 7#d7 ,application of clean electricity investment credit to qualified fuel cell property ,the amendments made by subsection 7f7 shall apply to property the construction of which begins after ,december #ca1 #bjbe4 7#e7 ,termination for wind and solar facilities ,the amendments made by subsection 7a7 shall apply to facilities the construction of which begins after the date which is #ab months after the date of enactment of this ,act4 #gjead4 ,phase-out and restrictions on advanced manufacturing production credit 7a7 ,modification of provision relating to sale of integrated components ,paragraph 7#d7 of section #de,x7d7 is amended to read as follows3 7#d7 ,sale of integrated components 7,a7 ,in general ,for purposes of this section1 a person shall be treated as having sold an eligible component to an unrelated person if-- 7i7 such component 7referred to in this paragraph as the primary component7 is integrated1 incorporated1 or assembled into another eligible component 7referred to in this paragraph as the secondary component7 produced within the same manufacturing facility as the primary component1 and 7ii7 the secondary component is sold to an unrelated person4 7,b7 ,additional requirements ,subparagraph 7,a7 shall only apply with respect to a secondary component for which not less than #fe percent of the total direct material costs which are paid or incurred 7within the meaning of section #dfa and any regulations issued under section #bfc;,a7 by the taxpayer to produce such secondary component are attributable to primary components which are mined1 produced1 or manufactured in the ,united ,states4 4 7b7 ,phase out and termination ,section #de,x7b77#c7 is amended-- 7#a7 in the heading1 by inserting and termination after ,phase out1 7#b7 in subparagraph 7,a71 in the matter preceding clause 7i71 by striking subparagraph 7,c7 and inserting subparagraphs 7,c7 and 7,d71 and 7#c7 by striking subparagraph 7,c7 and inserting the following3 7,c7 ,phase out for applicable critical minerals other than metallurgical coal 7i7 ,in general ,in the case of any applicable critical mineral 7other than metallurgical coal7 produced after ,december #ca1 #bjcj1 the amount determined under this subsection with respect to such mineral shall be equal to the product of-- 7,i7 the amount determined under paragraph 7#a7 with respect to such mineral1 as determined without regard to this subparagraph1 multiplied by 7,,ii7 the phase out percentage under clause 7ii74 7ii7 ,phase out percentage for applicable critical minerals other than metallurgical coal ,the phase out percentage under this clause is equal to-- 7,i7 in the case of any applicable critical mineral produced during calendar year #bjca1 #ge percent1 7,,ii7 in the case of any applicable critical mineral produced during calendar year #bjcb1 #ej percent1 7,,iii7 in the case of any applicable critical mineral produced during calendar year #bjcc1 #be percent1 and 7,,iv7 in the case of any applicable critical mineral produced after ,december #ca1 #bjcc1 #j percent4 7,d7 ,termination for wind energy components ,this section shall not apply to any wind energy component produced and sold after ,december #ca1 #bjbg4 7,e7 ,termination for metallurgical coal ,this section shall not apply to any metallurgical coal produced after ,december #ca1 #bjbi4 4 7c7 ,restrictions relating to prohibited foreign entities ,section #de,x is amended-- 7#a7 in subsection 7c77#a71 by adding at the end the following new subparagraph3 7,c7 ,material assistance from prohibited foreign entities ,in the case of taxable years beginning after the date of enactment of this subparagraph1 the term eligible component shall not include any property which includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb71 as applied by substituting used in a product sold before ,january #a1 #bjbg for used in a product sold before ,january #a1 #bjcj in subparagraph 7,d77iv77,,ii77bb7 thereof74 1 and 7#b7 in subsection 7d71 as amended by subsection 7a7 of this section1 by adding at the end the following new paragraph3 7#d7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit shall be determined under subsection 7a7 for any taxable year if the taxpayer is-- 7i7 a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b771 or 7ii7 a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 without regard to clause 7i77,,ii7 thereof74 7,b7 ,effective control ,in the case of a taxpayer for which section #ggja7;a77#ea77;,d77i77,,ii7 is determined to apply for any taxable year1 no credit shall be determined under subsection 7a7 for such taxable year if such determination relates to an eligible component described in subsection 7c77#a74 4 7d7 ,modification of definition of battery module ,section #de,x7c77#e77;,b77iii7 is amended-- 7#a7 in subclause 7,i77bb71 by striking and at the end1 7#b7 in subclause 7,,ii71 by striking the period at the end and inserting 1 and1 and 7#c7 by adding at the end the following new subclause3 7,,iii7 which is comprised of all other essential equipment needed for battery functionality1 such as current collector assemblies and voltage sense harnesses1 or any other essential energy collection equipment4 4 7e7 ,inclusion of metallurgical coal as an applicable critical mineral for purposes of the advanced manufacturing production credit 7#a7 ,in general ,section #de,x7c77#f7 is amended-- 7,a7 by redesignating subparagraphs 7,r7 through 7,z7 as subparagraphs 7,s7 through 7,,aa71 respectively1 and 7,b7 by inserting after subparagraph 7,q7 the following new subparagraph3 7,r7 ,metallurgical coal ,metallurgical coal which is suitable for use in the production of steel 7within the meaning of the notice published by the ,department of ,energy entitled #8,critical ,material ,list2 ,addition of ,metallurgical ,coal ,used for ,steelmaking' 7#ij ,fed4 ,reg4 #bbgaa 7,may #bi1 #bjbe7771 regardless of whether such production occurs inside or outside of the ,united ,states4 4 7#b7 ,credit amount ,section #de,x7b77#a77,m7 is amended by inserting 7#b4e percent in the case of metallurgical coal7 after #aj percent4 7f7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,modification of provision relating to sale of integrated components ,the amendment made by subsection 7a7 shall apply to components sold during taxable years beginning after ,december #ca1 #bjbf4 #gjeae4 ,restriction on the extension of advanced energy project credit program 7a7 ,in general ,section #dh;,c7e77#c77;,c7 is amended by striking shall be increased and inserting shall not be increased4 7b7 ,effective date ,the amendment made by this section shall take effect on the date of enactment of this ,act4 ,b ,enhancement of ,america-first energy policy #gjeba4 ,extension and modification of clean fuel production credit 7a7 ,prohibition on foreign feedstocks 7#a7 ,in general ,section #de,z7f77#a77;,a7 is amended-- 7,a7 in clause 7i77,,ii77bb71 by striking and at the end1 7,b7 in clause 7ii71 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following new clause3 7iii7 such fuel is exclusively derived from a feedstock which was produced or grown in the ,united ,states1 ,mexico1 or ,canada4 4 7#b7 ,effective date ,the amendments made by this subsection shall apply to transportation fuel produced after ,december #ca1 #bjbe4 7b7 ,prohibition on negative emission rates 7#a7 ,in general ,section #de,z7b77#a7 is amended-- 7,a7 by striking subparagraph 7,c7 and inserting the following3 7,c7 ,rounding of emissions rate ,the ,secretary may round the emissions rates under subparagraph 7,b7 to the nearest multiple of #e kilograms of ,,co#b;e per mm,b,t,u4 1 and 7,b7 by adding at the end the following new subparagraph3 7,e7 ,prohibition on negative emission rates ,for purposes of this section1 the emissions rate for a transportation fuel may not be less than zero4 4 7#b7 ,effective date ,the amendments made by this subsection shall apply to emissions rates published for transportation fuel produced after ,december #ca1 #bjbe4 7c7 ,determination of emissions rate 7#a7 ,in general ,section #de,z7b77#a77;,b7 is amended by adding at the end the following new clauses3 7iv7 ,exclusion of indirect land use changes ,notwithstanding clauses 7i71 7ii71 and 7iii71 the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change4 ,any such adjustment shall be based on regulations or methodologies determined by the ,secretary4 7v7 ,animal manures ,with respect to any transportation fuel which is derived from animal manure1 the ,secretary-- 7,i7 shall provide a distinct emissions rate with respect to such fuel based on the specific animal manure feedstock1 which may include dairy manure1 swine manure1 poultry manure1 or any other sources as are determined appropriate by the ,secretary1 and 7,,ii7 notwithstanding subparagraph 7,e71 may provide an emissions rate that is less than zero4 4 7#b7 ,conforming amendment ,section #de,z7b77#a77;,b77i7 is amended by striking clauses 7ii7 and 7iii7 and inserting clauses 7ii71 7iii71 7iv71 and 7v74 7#c7 ,effective date ,the amendments made by this subsection shall apply to emissions rates published for transportation fuel produced after ,december #ca1 #bjbe4 7d7 ,extension of clean fuel production credit ,section #de,z7g7 is amended by striking ,december #ca1 #bjbg and inserting ,december #ca1 #bjbi4 7e7 ,preventing double credit ,section #de,z7d77#e7 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 in clause 7ii71 by striking and at the end1 7,b7 in clause 7iii71 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following new clause3 7iv7 is not produced from a fuel for which a credit under this section is allowable4 1 and 7#b7 by adding at the end the following new subparagraph3 7,c7 ,regulations and guidance ,the ,secretary shall issue such regulations or other guidance as the ,secretary determines necessary to carry out the purposes of subparagraph 7,a77iv74 4 7f7 ,sales to unrelated persons ,section #de,z7f77#c7 is amended by adding at the end the following3 ,the ,secretary may prescribe additional related person rules similar to the rule described in the preceding sentence for entities which are not described in such sentence1 including rules for related persons with respect to which the taxpayer has reason to believe will sell fuel to an unrelated person in a manner described in subsection 7a77#d744 7g7 ,treatment of sustainable aviation fuel 7#a7 ,coordination of credits 7,a7 ,in general ,section #fdbf7k7 is amended by adding at the end the following new paragraph3 7#d7 ,coordination of credits ,with respect to any gallon of sustainable aviation fuel in a qualified mixture1 this subsection shall not apply to any such gallon for which a credit under section #de,z is allowable 7as determined without regard to subsection 7a77#a77;,a7 of such section74 4 7,b7 ,effective date ,the amendment made by this paragraph shall apply to-- 7i7 fuel sold or used on or after the date of the enactment of this ,act1 and 7ii7 fuel sold or used before the date of enactment of this ,act1 but only to the extent that claims for the credit under section #fdbf7k7 of the ,internal ,revenue ,code of #aihf with respect to such sale or use have not been paid or allowed as of such date4 7#b7 ,elimination of special rate 7,a7 ,in general ,paragraph 7#c7 of section #de,z7a7 is amended to read as follows3 7#c7 ,definition of sustainable aviation fuel ,for purposes of this section1 the term sustainable aviation fuel means liquid fuel1 the portion of which is not kerosene1 which is sold for use in an aircraft and which-- 7,a7 meets the requirements of-- 7i7 ,,astm ,international ,standard ,d#geff1 or 7ii7 the ,fischer ,tropsch provisions of ,,astm ,international ,standard ,d#afee1 ,annex ,a#a1 and 7,b7 is not derived from palm fatty acid distillates or petroleum4 4 7,b7 ,conforming amendment ,section #de,z7c77#a7 is amended by striking 1 the #a4jj amount in subsection 7a77#b77;,b71 the #ce cent amount in subsection 7a77#c77;,a77i71 and the #a4ge amount in subsection 7a77#c77;,a77ii7 and inserting and the #a4jj amount in subsection 7a77#b77;,b74 7,c7 ,effective date ,the amendments made by this paragraph shall apply to fuel produced after ,december #ca1 #bjbe4 7h7 ,sustainable aviation fuel credit ,section #fdbf7k71 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new paragraph3 7#e7 ,termination ,this subsection shall not apply to any sale or use for any period after ,september #cj1 #bjbe4 4 7i7 ,registration of producers of fuel eligible for clean fuel production credit 7#a7 ,in general ,section #acgjd7;b77#e7 of ,public ,law #aag-afi is amended by striking after section #fdbf7k77#c771 and inserting after section #dj;,b714 7#b7 ,effective date ,the amendment made by this subsection shall apply to transportation fuel produced after ,december #ca1 #bjbd4 7j7 ,extension and modification of small agri-biodiesel producer credit 7#a7 ,in general ,section #dj;,a is amended-- 7,a7 in subsection 7b77#d7-- 7i7 in subparagraph 7,a71 by striking #aj cents and inserting #bj cents1 7ii7 in subparagraph 7,b71 by inserting in a manner which complies with the requirements under section #de,z7f77#a77;,a77iii7 after produced by an eligible small agri-biodiesel producer1 and 7iii7 by adding at the end the following new subparagraph3 7,d7 ,coordination with clean fuel production credit ,the credit determined under this paragraph with respect to any gallon of fuel shall be in addition to any credit determined under section #de,z with respect to such gallon of fuel4 1 and 7,b7 in subsection 7g71 by inserting 7or1 in the case of the small agri-biodiesel producer credit1 any sale or use after ,december #ca1 #bjbf7 after ,december #ca1 #bjbd4 7#b7 ,transfer of credit ,section #fdah7;f77#a77;,a7 is amended by adding at the end the following new clause3 7xii7 ,so much of the biodiesel fuels credit determined under section #dj;,a which consists of the small agri-biodiesel producer credit determined under subsection 7b77#d7 of such section4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to fuel sold or used after ,june #cj1 #bjbe4 7k7 ,restrictions relating to prohibited foreign entities 7#a7 ,in general ,section #de,z7f7 is amended by adding at the end the following new paragraph3 7#h7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit shall be determined under subsection 7a7 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit shall be determined under subsection 7a7 for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 without regard to clause 7i77,,ii7 thereof74 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after the date of enactment of this ,act4 #gjebb4 ,restrictions on carbon oxide sequestration credit 7a7 ,restrictions relating to prohibited foreign entities ,section #de,q7f7 is amended by adding at the end the following new paragraph3 7#aj7 ,restrictions relating to prohibited foreign entities ,no credit shall be determined under subsection 7a7 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is-- 7,a7 a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b771 or 7,b7 a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d71 determined without regard to clause 7i77,,ii7 thereof74 4 7b7 ,parity for different uses and utilizations of qualified carbon oxide ,section #de,q is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#b77;,b77ii71 by adding and at the end1 7,b7 in paragraph 7#c71 by striking subparagraph 7,b7 and inserting the following3 7,b7 7i7 disposed of by the taxpayer in secure geological storage and not used by the taxpayer as described in clause 7ii7 or 7iii71 7ii7 used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage1 or 7iii7 utilized by the taxpayer in a manner described in subsection 7f77#e74 1 and 7,c7 by striking paragraph 7#d71 7#b7 in subsection 7b7-- 7,a7 in paragraph 7#a7-- 7i7 by striking subparagraph 7,a7 and inserting the following3 7,a7 ,in general ,except as provided in subparagraph 7,b7 or 7,c71 the applicable dollar amount shall be an amount equal to-- 7i7 for any taxable year beginning in a calendar year after #bjbd and before #bjbg1 #ag1 and 7ii7 for any taxable year beginning in a calendar year after #bjbf1 an amount equal to the product of #ag and the inflation adjustment factor for such calendar year determined under section #dc7;b77#c77;,b7 for such calendar year1 determined by substituting #bjbe for #aiij4 1 and 7ii7 in subparagraph 7,b71 by striking shall be applied and all that follows through the period and inserting shall be applied by substituting #cf for #ag each place it appears41 7,b7 in paragraph 7#b77;,b71 by striking paragraphs 7#c77;,a7 and 7#d77;,a7 and inserting paragraph 7#c77;,a71 and 7,c7 in paragraph 7#c71 by striking the dollar amounts applicable under paragraph 7#c7 or 7#d7 and inserting the dollar amount applicable under paragraph 7#c71 7#c7 in subsection 7f7-- 7,a7 in paragraph 7#e77;,b77i71 by striking 7#d77;,b77ii7 and inserting 7#c77;,b77iii71 and 7,b7 in paragraph 7#i71 by striking paragraphs 7#c7 and 7#d7 of subsection 7a7 and inserting subsection 7a77#c71 and 7#d7 in subsection 7h77#c77;,a77ii71 by striking paragraph 7#c77;,a7 or 7#d77;,a7 of subsection 7a7 and inserting subsection 7a77#c77;,a74 7c7 ,conforming amendment ,section #fdag7;d77#c77;,c77i77,,ii77bb7 is amended by striking paragraph 7#c77;,a7 or 7#d77;,a7 of section #de,q7a7 and inserting section #de,q7a77#c77;,a74 7d7 ,effective dates 7#a7 ,restrictions relating to prohibited foreign entities ,the amendment made by subsection 7a7 shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,parity for different uses and utilizations of qualified carbon oxide ,the amendments made subsections 7b7 and 7c7 shall apply to facilities or equipment placed in service after the date of enactment of this ,act4 #gjebc4 ,intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income 7a7 ,in general ,section #ef;,a7c77#ac7 is amended-- 7#a7 by striking subparagraph 7,a7 and inserting the following3 7,a7 reduced by-- 7i7 depreciation deductions allowed under section #afg with respect to property to which section #afh applies to the extent of the amount allowed as deductions in computing taxable income for the year1 and 7ii7 any deduction allowed for expenses under section #bfc7;c7 7including any deduction for such expenses under section #ei7;e7 or #bia7;b77#b77 with respect to property described therein to the extent of the amount allowed as deductions in computing taxable income for the year1 and 1 and 7#b7 by striking subparagraph 7,b77i7 and inserting the following3 7i7 to disregard any amount of-- 7,i7 depreciation expense that is taken into account on the taxpayer's applicable financial statement with respect to such property1 and 7,,ii7 depletion expense that is taken into account on the taxpayer's applicable financial statement with respect to the intangible drilling and development costs of such property1 and 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjebd4 ,income from hydrogen storage1 carbon capture1 advanced nuclear1 hydropower1 and geothermal energy added to qualifying income of certain publicly traded partnerships 7a7 ,in general ,section #ggjd7;d77#a77;,e7 is amended-- 7#a7 by striking income and gains derived from the exploration and inserting the following3 income and gains derived from-- 7i7 the exploration 4 7#b7 by inserting or before industrial source1 and 7#c7 by striking or the transportation or storage and all that follows and inserting the following3 7ii7 the transportation or storage of-- 7,i7 any fuel described in subsection 7b71 7c71 7d71 7e71 or 7k7 of section #fdbf1 or any alcohol fuel defined in section #fdbf7;b77#d77;,a7 or any biodiesel fuel as defined in section #dj;,a7d77#a7 or sustainable aviation fuel as defined in section #dj;,b7d77#a71 or 7,,ii7 liquified hydrogen or compressed hydrogen1 7iii7 in the case of a qualified facility 7as defined in section #de,q7d71 without regard to any date by which construction of the facility or equipment is required to begin7 not less than #ej percent of the total carbon oxide production of which is qualified carbon oxide 7as defined in section #de,q7c77-- 7,i7 the generation1 availability for such generation1 or storage of electric power at such facility1 or 7,,ii7 the capture of carbon dioxide by such facility1 7iv7 the production of electricity from any advanced nuclear facility 7as defined in section #de;,j7d77#b771 7v7 the production of electricity or thermal energy exclusively using a qualified energy resource described in subparagraph 7,d7 or 7,h7 of section #de7;c77#a71 or 7vi7 the operation of energy property described in clause 7iii7 or 7vii7 of section #dh7;a77#c77;,a7 7determined without regard to any requirement under such section with respect to the date on which construction of property begins74 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjebe4 ,allow for payments to certain individuals who dye fuel 7a7 ,in general ,subchapter ,b of chapter #fe1 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new section3 #fdce4 ,dyed fuel 7a7 ,in general ,if a person establishes to the satisfaction of the ,secretary that such person meets the requirements of subsection 7b7 with respect to diesel fuel or kerosene1 then the ,secretary shall pay to such person an amount 7without interest7 equal to the tax described in subsection 7b77#b77;,a7 with respect to such diesel fuel or kerosene4 7b7 ,requirements 7#a7 ,in general ,a person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene4 7#b7 ,eligible indelibly dyed diesel fuel or kerosene defined ,the term eligible indelibly dyed diesel fuel or kerosene means diesel fuel or kerosene-- 7,a7 with respect to which a tax under section #djha was previously paid 7and not credited or refunded71 and 7,b7 which is exempt from taxation under section #djhb7;a74 7c7 ,cross reference ,for civil penalty for excessive claims under this section1 see section #ffge4 4 7b7 ,conforming amendments 7#a7 ,section #fbjf is amended-- 7,a7 by striking or #fdbg each place it appears and inserting #fdbg1 or #fdce1 and 7,b7 by striking #fdbj and #fdba and inserting #fdbj1 #fdba1 and #fdce4 7#b7 ,section #fdcj is amended-- 7,a7 by striking or at the end of paragraph 7#b71 by striking the period at the end of paragraph 7#c7 and inserting 1 or1 and by adding at the end the following new paragraph3 7#d7 which are removed as eligible indelibly dyed diesel fuel or kerosene under section #fdce4 4 7#c7 ,section #ffge is amended-- 7,a7 in subsection 7a71 by striking or #fdbg 7relating to fuels not used for taxable purposes7 and inserting #fdbg 7relating to fuels not used for taxable purposes71 or #fdce 7relating to eligible indelibly dyed fuel71 and 7,b7 in subsection 7b77#a71 by striking #fdba1 or #fdbg1 and inserting #fdba1 #fdbg1 or #fdce14 7#d7 ,the table of sections for subchapter ,b of chapter #fe1 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new item3 ,sec4 #fdce4 ,dyed fuel4 4 7c7 ,effective date ,the amendments made by this section shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is #ahj days after the date of the enactment of this section4 ,c ,other reforms #gjeca4 ,modifications to de minimis entry privilege for commercial shipments 7a7 ,civil penalty 7#a7 ,additional penalty imposed ,section #cba of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #acba7 is amended by adding at the end the following new subsection3 7c7 ,any person who enters1 introduces1 facilitates1 or attempts to introduce an article into the ,united ,states using the privilege of this section1 the importation of which violates any other provision of ,united ,states customs law1 shall be assessed1 in addition to any other penalty permitted by law1 a civil penalty of up to #e1jjj for the first violation and up to #aj1jjj for each subsequent violation4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall take effect #cj days after the date of the enactment of this ,act4 7b7 ,repeal of commercial shipment exception 7#a7 ,repeal ,section #cba7;a77#b7 of such ,act 7#ai ,u4,s4,c4 #acba7;a77#b77 is amended by striking of this ,act1 or and all that follows through subdivision 7#b72 and and inserting of this ,act2 and4 7#b7 ,conforming repeal ,subsection 7c7 of such section #cba1 as added by subsection 7a7 of this section1 is repealed4 7#c7 ,effective date ,the amendments made by this subsection shall take effect on ,july #a1 #bjbg4 #f ,enhancing deduction and income tax credit guardrails1 and other reforms #gjfja4 ,modification and extension of limitation on excess business losses of noncorporate taxpayers 7a7 ,rule made permanent ,section #dfa7l77#a7 is amended by striking and before ,january #a1 #bjbi1 each place it appears4 7b7 ,adjustment of amounts for calculation of excess business loss ,section #dfa7l77#c77;,c7 is amended-- 7#a7 in the matter preceding clause 7i71 by striking ,december #ca1 #bjah and inserting ,december #ca1 #bjbe1 and 7#b7 in clause 7ii71 by striking #bjag and inserting #bjbd4 7c7 ,effective dates 7#a7 ,rule made permanent ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbf4 7#b7 ,adjustment of amounts for calculation of excess business loss ,the amendments made by subsection 7b7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjfjb4 ,treatment of payments from partnerships to partners for property or services 7a7 ,in general ,section #gjg7;a77#b7 is amended by striking ,under regulations prescribed and inserting ,except as provided4 7b7 ,effective date ,the amendment made by this section shall apply to services performed1 and property transferred1 after the date of the enactment of this ,act4 7c7 ,rule of construction ,nothing in this section1 or the amendments made by this section1 shall be construed to create any inference with respect to the proper treatment under section #gjg7;a7 of the ,internal ,revenue ,code of #aihf with respect to payments from a partnership to a partner for services performed1 or property transferred1 on or before the date of the enactment of this ,act4 #gjfjc4 ,excessive employee remuneration from controlled group members and allocation of deduction 7a7 ,application of aggregation rules ,section #afb7m7 is amended by adding at the end the following new paragraph3 7#g7 ,remuneration from controlled group members 7,a7 ,in general ,in the case of any publicly held corporation which is a member of a controlled group-- 7i7 paragraph 7#a7 shall be applied by substituting specified covered employee for covered employee1 and 7ii7 if any person which is a member of such controlled group 7other than such publicly held corporation7 provides applicable employee remuneration to an individual who is a specified covered employee of such controlled group and the aggregate amount described in subparagraph 7,b77ii7 with respect to such specified covered employee exceeds #a1jjj1jjj-- 7,i7 paragraph 7#a7 shall apply to such person with respect to such remuneration1 and 7,,ii7 paragraph 7#a7 shall apply to such publicly held corporation and to each such related person by substituting the allocable limitation amount for #a1jjj1jjj4 7,b7 ,allocable limitation amount ,for purposes of this paragraph1 the term allocable limitation amount means1 with respect to any member of the controlled group referred to in subparagraph 7,a7 with respect to any specified covered employee of such controlled group1 the amount which bears the same ratio to #a1jjj1jjj as-- 7i7 the amount of applicable employee remuneration provided by such member with respect to such specified covered employee1 bears to 7ii7 the aggregate amount of applicable employee remuneration provided by all such members with respect to such specified covered employee4 7,c7 ,specified covered employee ,for purposes of this paragraph1 the term specified covered employee means1 with respect to any controlled group-- 7i7 any employee described in subparagraph 7,a71 7,b71 or 7,d7 of paragraph 7#c71 with respect to the publicly held corporation which is a member of such controlled group1 and 7ii7 any employee who would be described in subparagraph 7,c7 of paragraph 7#c7 if such subparagraph were applied by taking into account the employees of all members of the controlled group4 7,d7 ,controlled group ,for purposes of this paragraph1 the term controlled group means any group treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjfjd4 ,excise tax on certain remittance transfers 7a7 ,in general ,chapter #cf is amended by inserting after subchapter ,b the following new subchapter3 ,c ,remittance transfers ,sec4 #ddge4 ,imposition of tax4 #ddge4 ,imposition of tax 7a7 ,in general ,there is hereby imposed on any remittance transfer a tax equal to #a percent of the amount of such transfer4 7b7 ,payment of tax 7#a7 ,in general ,the tax imposed by this section with respect to any remittance transfer shall be paid by the sender with respect to such transfer4 7#b7 ,collection of tax ,the remittance transfer provider with respect to any remittance transfer shall collect the amount of the tax imposed under subsection 7a7 with respect to such transfer from the sender and remit such tax quarterly to the ,secretary at such time and in such manner as provided by the ,secretary1 7#c7 ,secondary liability ,where any tax imposed by subsection 7a7 is not paid at the time the transfer is made1 then to the extent that such tax is not collected1 such tax shall be paid by the remittance transfer provider4 7c7 ,tax limited to cash and similar instruments ,the tax imposed under subsection 7a7 shall apply only to any remittance transfer for which the sender provides cash1 a money order1 a cashier's check1 or any other similar physical instrument 7as determined by the ,secretary7 to the remittance transfer provider4 7d7 ,nonapplication to certain noncash remittance transfers ,subsection 7a7 shall not apply to any remittance transfer for which the funds being transferred are-- 7#a7 withdrawn from an account held in or by a financial institution-- 7,a7 which is described in subparagraphs 7,a7 through 7,h7 of section #ecab7;a77#b7 of title #ca1 ,united ,states ,code1 and 7,b7 that is subject to the requirements under subchapter ,,ii of chapter #ec of such title1 or 7#b7 funded with a debit card or a credit card which is issued in the ,united ,states4 7e7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,the terms remittance transfer1 remittance transfer provider1 and sender shall each have the respective meanings given such terms by section #iai7;g7 of the ,electronic ,fund ,transfer ,act 7#ae ,u4,s4,c4 #afico-#a7;g774 7#b7 ,credit card ,the term credit card has the same meaning given such term under section #ibj7;c77#c7 of the ,electronic ,fund ,transfer ,act 7#ae ,u4,s4,c4 #afico-#b7;c77#c774 7#c7 ,debit card ,the term debit card has the same meaning given such term under section #ibj7;c77#b7 of the ,electronic ,fund ,transfer ,act 7#ae ,u4,s4,c4 #afico-#b7;c77#b771 without regard to subparagraph 7,b7 of such section4 7f7 ,application of anti-conduit rules ,for purposes of section #ggja7l71 with respect to any multiple-party arrangements involving the sender1 a remittance transfer shall be treated as a financing transaction4 4 7b7 ,conforming amendment ,the table of subchapters for chapter #cf is amended by inserting after the item relating to subchapter ,b the following new item3 ,subchapter ,c--,remittance transfers 4 7c7 ,effective date ,the amendments made by this section shall apply to transfers made after ,december #ca1 #bjbe4 #gjfje4 ,enforcement provisions with respect to ,,covid-related employee retention credits 7a7 ,assessable penalty for failure to comply with due diligence requirements 7#a7 ,in general ,any ,,covid-,,ertc promoter which provides aid1 assistance1 or advice with respect to any ,,covid-,,ertc document and which fails to comply with due diligence requirements imposed by the ,secretary with respect to determining eligibility for1 or the amount of1 any credit or advance payment of a credit under section #cacd of the ,internal ,revenue ,code of #aihf1 shall pay a penalty of #a1jjj for each such failure4 7#b7 ,due diligence requirements ,the due diligence requirements referred to in paragraph 7#a7 shall be similar to the due diligence requirements imposed under section #ffie7;g7 of the ,internal ,revenue ,code of #aihf4 7#c7 ,restriction to documents used in connection with returns or claims for refund ,paragraph 7#a7 shall not apply with respect to any ,,covid-,,ertc document unless such document constitutes1 or relates to1 a return or claim for refund4 7#d7 ,treatment as assessable penalty1 etc ,for purposes of the ,internal ,revenue ,code of #aihf1 the penalty imposed under paragraph 7#a7 shall be treated as a penalty which is imposed under section #ffie7;g7 of such ,code and assessed under section #fbja of such ,code4 7#e7 ,secretary ,for purposes of this subsection1 the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7b7 ,,covid-,,ertc promoter ,for purposes of this section-- 7#a7 ,in general ,the term ,,covid-,,ertc promoter means1 with respect to any ,,covid-,,ertc document1 any person which provides aid1 assistance1 or advice with respect to such document if-- 7,a7 such person charges or receives a fee for such aid1 assistance1 or advice which is based on the amount of the refund or credit with respect to such document and1 with respect to such person's taxable year in which such person provided such assistance or the preceding taxable year1 the aggregate of the gross receipts of such person for aid1 assistance1 and advice with respect to all ,,covid-,,ertc documents exceeds #bj percent of the gross receipts of such person for such taxable year1 or 7,b7 with respect to such person's taxable year in which such person provided such assistance or the preceding taxable year-- 7i7 the aggregate of the gross receipts of such person for aid1 assistance1 and advice with respect to all ,,covid-,,ertc documents exceeds #ej percent of the gross receipts of such person for such taxable year1 or 7ii7 both-- 7,i7 such aggregate gross receipts exceed #bj percent of the gross receipts of such person for such taxable year1 and 7,,ii7 the aggregate of the gross receipts of such person for aid1 assistance1 and advice with respect to all ,,covid-,,ertc documents 7determined after application of paragraph 7#c77 exceeds #ejj1jjj4 7#b7 ,exception for certified professional employer organizations ,the term ,,covid-,,ertc promoter shall not include a certified professional employer organization 7as defined in section #ggje of the ,internal ,revenue ,code of #aihf74 7#c7 ,aggregation rule ,for purposes of paragraph 7#a71 all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb of the ,internal ,revenue ,code of #aihf1 or subsection 7m7 or 7o7 of section #dad of such ,code1 shall be treated as #a person4 7#d7 ,short taxable years ,in the case of any taxable year of less than #ab months1 a person shall be treated as a ,,covid-,,ertc promoter if such person is described in paragraph 7#a7 either with respect to such taxable year or by treating any reference to such taxable year as a reference to the calendar year in which such taxable year begins4 7c7 ,,covid-,,ertc document ,for purposes of this section1 the term ,,covid-,,ertc document means any return1 affidavit1 claim1 or other document related to any credit or advance payment of a credit under section #cacd of the ,internal ,revenue ,code of #aihf1 including any document related to eligibility for1 or the calculation or determination of any amount directly related to1 any such credit or advance payment4 7d7 ,limitation on credits and refunds ,notwithstanding section #feaa of the ,internal ,revenue ,code of #aihf1 no credit under section #cacd of the ,internal ,revenue ,code of #aihf shall be allowed1 and no refund with respect to any such credit shall be made1 after the date of the enactment of this ,act1 unless a claim for such credit or refund was filed by the taxpayer on or before ,january #ca1 #bjbd4 7e7 ,extension of limitation on assessment ,section #cacd7l7 is amended to read as follows3 7l7 ,extension of limitation on assessment 7#a7 ,in general ,notwithstanding section #feja1 the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is #f years after the latest of-- 7,a7 the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed1 7,b7 the date on which such return is treated as filed under section #feja7;b77#b71 or 7,c7 the date on which the claim for credit or refund with respect to such credit is made4 7#b7 ,deduction for wages taken into account in determining improperly claimed credit 7,a7 ,in general ,notwithstanding section #feaa1 in the case of an assessment attributable to a credit claimed under this section1 the limitation on the time period for credit or refund of any amount attributable to a deduction for improperly claimed ,,ertc wages shall not expire before the time period for such assessment expires under paragraph 7#a74 7,b7 ,improperly claimed ,,ertc wages ,for purposes of this paragraph1 the term improperly claimed ,,ertc wages means1 with respect to an assessment attributable to a credit claimed under this section1 the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed4 4 7f7 ,amendment to penalty for erroneous claim for refund or credit ,section #ffgf7;a7 is amended by striking income tax and inserting income or employment tax4 7g7 ,effective dates 7#a7 ,in general ,the provisions of this section shall apply to aid1 assistance1 and advice provided after the date of the enactment of this ,act4 7#b7 ,limitation on credits and refunds ,subsection 7d7 shall apply to credits and refunds allowed or made after the date of the enactment of this ,act4 7#c7 ,extension of limitation on assessment ,the amendment made by subsection 7e7 shall apply to assessments made after the date of the enactment of this ,act4 7#d7 ,amendment to penalty for erroneous claim for refund or credit ,the amendment made by subsection 7f7 shall apply to claims for credit or refund after the date of the enactment of this ,act4 7h7 ,regulations ,the ,secretary 7as defined in subsection 7a77#e77 shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section 7and the amendments made by this section74 #gjfjf4 ,social security number requirement for ,american ,opportunity and ,lifetime ,learning credits 7a7 ,social security number of taxpayer required ,section #be;,a7g77#a7 is amended to read as follows3 7#a7 ,identification requirement 7,a7 ,social security number requirement ,no credit shall be allowed under subsection 7a7 to an individual unless the individual includes on the return of tax for the taxable year-- 7i7 such individual's social security number1 and 7ii7 in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer's spouse1 the name and social security number of such individual4 7,b7 ,institution ,no ,american ,opportunity ,tax ,credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year4 7,c7 ,social security number defined ,for purposes of this paragraph1 the term social security number shall have the meaning given such term in section #bd7;h77#g74 4 7b7 ,omission treated as mathematical or clerical error ,section #fbac7;g77#b77;,j7 is amended by striking ,,tin and inserting social security number or employer identification number4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #gjfjg4 ,task force on the replacement of ,direct ,file ,out of any money in the ,treasury not otherwise appropriated1 there is hereby appropriated for the fiscal year ending ,september #cj1 #bjbf1 #ae1jjj1jjj1 to remain available until ,september #cj1 #bjbf1 for necessary expenses of the ,department of the ,treasury to deliver to ,congress1 within #ij days following the date of the enactment of this ,act1 a report on-- 7#a7 the cost of enhancing and establishing public-private partnerships which provide for free tax filing for up to #gj percent of all taxpayers calculated by adjusted gross income1 and to replace any direct e-file programs run by the ,internal ,revenue ,service2 7#b7 taxpayer opinions and preferences regarding a taxpayer-funded1 government-run service or a free service provided by the private sector2 7#c7 assessment of the feasibility of a new approach1 how to make the options consistent and simple for taxpayers across all participating providers1 and how to provide features to address taxpayer needs2 and 7#d7 the cost 7including options for differential coverage based on taxpayer adjusted gross income and return complexity7 of developing and running a free direct e-file tax return system1 including costs to build and administer each release4 ,b ,health #a ,medicaid ,a ,reducing fraud and improving enrollment processes #gaaja4 ,moratorium on implementation of rule relating to eligibility and enrollment in ,medicare ,savings ,programs 7a7 ,in general ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,september #cj1 #bjcd1 implement1 administer1 or enforce the amendments made by the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,september #ba1 #bjbc1 and titled ,streamlining ,medicaid2 ,medicare ,savings ,program ,eligibility ,determination and ,enrollment 7#hh ,fed4 ,reg4 #febcj7 to the following sections of title #db1 ,code of ,federal ,regulations3 7#a7 ,section #djf4ba7;c74 7#b7 ,section #dce4d4 7#c7 ,section #dce4fja4 7#d7 ,section #dce4iaa4 7#e7 ,section #dce4ieb4 7b7 ,implementation funding ,for the purposes of carrying out the provisions of this section and section #gaajb1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #a1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaajb4 ,moratorium on implementation of rule relating to eligibility and enrollment for ,medicaid1 ,,chip1 and the ,basic ,health ,program ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,september #cj1 #bjcd1 implement1 administer1 or enforce the amendments made by the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,april #b1 #bjbd1 and titled ,medicaid ,program2 ,streamlining the ,medicaid1 ,children's ,health ,insurance ,program1 and ,basic ,health ,program ,application1 ,eligibility ,determination1 ,enrollment1 and ,renewal ,processes 7#hi ,fed4 ,reg4 #bbghj7 to the following sections of title #db1 ,code of ,federal ,regulations3 7#a7 ,part #dca 7,a7 ,section #dca4bac7;d74 7#b7 ,part #dce 7,a7 ,section #dce4bbb4 7,b7 ,section #dce4djg4 7,c7 ,section #dce4ijg4 7,d7 ,section #dce4iaa7;c74 7,e7 ,section #dce4iab4 7,f7 ,section #dce4iaf4 7,g7 ,section #dce4iai4 7,h7 ,section #dce4abjj7;b77#c77;i7-7v74 7,i7 ,section #dce4abjj7;e 77#a77;ii74 7,j7 ,section #dce4abjj7;h77#a74 7#c7 ,part #ddg ,section #ddg4ef7;a77#a77v74 7#d7 ,part #deg 7,a7 ,section #deg4cdd4 7,b7 ,section #deg4ifj4 7,c7 ,section #deg4aadj7;d77#d74 7,d7 ,section #deg4aagj4 7,e7 ,section #deg4aahj4 #gaajc4 ,reducing duplicate enrollment under the ,medicaid and ,,chip programs 7a7 ,medicaid 7#a7 ,in general ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#hf71 by striking and at the end2 7ii7 in paragraph 7#hg71 by striking the period and inserting 2 and2 and 7iii7 by inserting after paragraph 7#hg7 the following new paragraph3 7#hh7 provide-- 7,a7 beginning not later than ,january #a1 #bjbg1 in the case of #a of the #ej ,states and the ,district of ,columbia1 for a process to regularly obtain address information for individuals enrolled under such plan 7or a waiver of such plan7 in accordance with subsection 7vv72 and 7,b7 beginning not later than ,october #a1 #bjbi-- 7i7 for the ,state to submit to the system established by the ,secretary under subsection 7uu71 with respect to an individual enrolled or seeking to enroll under such plan1 not less frequently than once each month and during each determination or redetermination of the eligibility of such individual for medical assistance under such plan 7or waiver of such plan7-- 7,i7 the social security number of such individual1 if such individual has a social security number and is required to provide such number to enroll under such plan 7or waiver72 and 7,,ii7 such other information with respect to such individual as determined necessary by the ,secretary for purposes of preventing individuals from simultaneously being enrolled under ,state plans 7or waivers of such plans7 of multiple ,states2 7ii7 for the use of such system to prevent such simultaneous enrollment2 and 7iii7 in the case that such system indicates that an individual enrolled or seeking to enroll under such plan 7or waiver of such plan7 is enrolled under a ,state plan 7or waiver of such a plan7 of another ,state1 for the taking of appropriate action 7as determined by the ,secretary7 to identify whether such an individual resides in the ,state and disenroll an individual from the ,state plan of such ,state if such individual does not reside in such ,state 7unless such individual meets such an exception as the ,secretary may specify74 2 and 7,b7 by adding at the end the following new subsections3 7uu7 ,prevention of enrollment under multiple ,state plans 7#a7 ,in general ,not later than ,october #a1 #bjbi1 the ,secretary shall establish a system to be utilized by the ,secretary and ,states to prevent an individual from being simultaneously enrolled under the ,state plans 7or waivers of such plans7 of multiple ,states4 ,such system shall-- 7,a7 provide for the receipt of information submitted by a ,state under subsection 7a77#hh77;,b77i72 and 7,b7 not less than once each month1 transmit information to a ,state 7or allow the ,secretary to transmit information to a ,state7 regarding whether an individual enrolled or seeking to enroll under the ,state plan of such ,state 7or waiver of such plan7 is enrolled under the ,state plan 7or waiver of such plan7 of another ,state4 7#b7 ,standards ,the ,secretary shall establish such standards as determined necessary by the ,secretary to limit and protect information submitted under such system and ensure the privacy of such information1 consistent with subsection 7a77#g74 7#c7 ,implementation funding ,there are appropriated to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 out of amounts in the ,treasury not otherwise appropriated1 in addition to amounts otherwise available-- 7,a7 for fiscal year #bjbf1 #aj1jjj1jjj for purposes of establishing the system and standards required under this subsection1 to remain available until expended2 and 7,b7 for fiscal year #bjbi1 #bj1jjj1jjj for purposes of maintaining such system1 to remain available until expended4 7vv7 ,process to obtain enrollee address information 7#a7 ,in general ,for purposes of subsection 7a77#hh77;,a71 a process to regularly obtain address information for individuals enrolled under a ,state plan 7or a waiver of such plan7 shall obtain address information from reliable data sources described in paragraph 7#b7 and take such actions as the ,secretary shall specify with respect to any changes to such address based on such information4 7#b7 ,reliable data sources described ,for purposes of paragraph 7#a71 the reliable data sources described in this paragraph are the following3 7,a7 ,mail returned to the ,state by the ,united ,states ,postal ,service with a forwarding address4 7,b7 ,the ,national ,change of ,address ,database maintained by the ,united ,states ,postal ,service4 7,c7 ,a managed care entity 7as defined in section #aicb7;a77#a77;,b77 or prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d77 that has a contract under the ,state plan if the address information is provided to such entity or plan directly from1 or verified by such entity or plan directly with1 such individual4 7,d7 ,other data sources as identified by the ,state and approved by the ,secretary4 4 7#b7 ,conforming amendments 7,a7 ,,paris ,section #aijc7r77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7r77#c77 is amended-- 7i7 by striking ,in order and inserting 7,a7 ,in order 2 7ii7 by striking through the ,public and inserting through-- 7i7 the ,public 2 7iii7 by striking the period at the end and inserting 2 and 7ii7 beginning ,october #a1 #bjbi1 the system established by the ,secretary under section #aijb7uu74 2 and 7iv7 by adding at the end the following new subparagraph3 7,b7 ,beginning ,october #a1 #bjbi1 the ,secretary may determine that a ,state is not required to have in operation an eligibility determination system which provides for data matching 7for purposes of address verification under section #aijb7vv77 through the system described in subparagraph 7,a77i7 to meet the requirements of this paragraph4 4 7,b7 ,managed care ,section #aicb of the ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7 is amended by adding at the end the following new subsection3 7j7 ,transmission of address information ,beginning ,january #a1 #bjbg1 each contract under a ,state plan with a managed care entity 7as defined in section #aicb7;a77#a77;,b77 or with a prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d771 shall provide that such entity or plan shall promptly transmit to the ,state any address information for an individual enrolled with such entity or plan that is provided to such entity or plan directly from1 or verified by such entity or plan directly with1 such individual4 4 7b7 ,,chip 7#a7 ,in general ,section #bajg7;e77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77 is amended-- 7,a7 by redesignating subparagraphs 7,h7 through 7,u7 as subparagraphs 7,i7 through 7,v71 respectively2 and 7,b7 by inserting after subparagraph 7,g7 the following new subparagraph3 7,h7 ,section #aijb7;a77#hh7 7relating to address information for enrollees and prevention of simultaneous enrollments74 4 7#b7 ,managed care ,section #bajc7;f77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7f77#c77 is amended by striking and 7e7 and inserting 7e71 and 7j74 #gaajd4 ,ensuring deceased individuals do not remain enrolled ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 as amended by section #gaajc1 is further amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#hg71 by striking 2 and and inserting a semicolon2 7,b7 in paragraph 7#hh71 by striking the period at the end and inserting 2 and2 and 7,c7 by inserting after paragraph 7#hh7 the following new paragraph3 7#hi7 provide that the ,state shall comply with the eligibility verification requirements under subsection 7ww71 except that this paragraph shall apply only in the case of the #ej ,states and the ,district of ,columbia4 2 and 7#b7 by adding at the end the following new subsection3 7ww7 ,verification of certain eligibility criteria 7#a7 ,in general ,for purposes of subsection 7a77#hi71 the eligibility verification requirements1 beginning ,january #a1 #bjbg1 are as follows3 7,a7 ,quarterly screening to verify enrollee status ,the ,state shall1 not less frequently than quarterly1 review the ,death ,master ,file 7as such term is defined in section #bjc7;d7 of the ,bipartisan ,budget ,act of #bjac7 or a successor system that provides such information needed to determine whether any individuals enrolled for medical assistance under the ,state plan 7or waiver of such plan7 are deceased4 7,b7 ,disenrollment under ,state plan ,if the ,state determines1 based on information obtained from the ,death ,master ,file1 that an individual enrolled for medical assistance under the ,state plan 7or waiver of such plan7 is deceased1 the ,state shall-- 7i7 treat such information as factual information confirming the death of a beneficiary2 7ii7 disenroll such individual from the ,state plan 7or waiver of such plan7 in accordance with subsection 7a77#c72 and 7iii7 discontinue any payments for medical assistance under this title made on behalf of such individual 7other than payments for any items or services furnished to such individual prior to the death of such individual74 7,c7 ,reinstatement of coverage in the event of error ,if a ,state determines that an individual was misidentified as deceased based on information obtained from the ,death ,master ,file and was erroneously disenrolled from medical assistance under the ,state plan 7or waiver of such plan7 based on such misidentification1 the ,state shall immediately re-enroll such individual under the ,state plan 7or waiver of such plan71 retroactive to the date of such disenrollment4 7#b7 ,rule of construction ,nothing under this subsection shall be construed to preclude the ability of a ,state to use other electronic data sources to timely identify potentially deceased beneficiaries1 so long as the ,state is also in compliance with the requirements of this subsection 7and all other requirements under this title relating to ,medicaid eligibility determination and redetermination74 4 #gaaje4 ,ensuring deceased providers do not remain enrolled ,section #aijb7kk77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7kk77#a77 is amended-- 7#a7 by striking ,the ,state and inserting3 7,a7 ,in general ,the ,state 2 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,provider screening against ,death ,master ,file ,beginning ,january #a1 #bjbh1 as part of the enrollment 7or reenrollment or revalidation of enrollment7 of a provider or supplier under this title1 and not less frequently than quarterly during the period that such provider or supplier is so enrolled1 the ,state conducts a check of the ,death ,master ,file 7as such term is defined in section #bjc7;d7 of the ,bipartisan ,budget ,act of #bjac7 to determine whether such provider or supplier is deceased4 4 #gaajf4 ,payment reduction related to certain erroneous excess payments under ,medicaid 7a7 ,in general ,section #aijc7u77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7u77#a77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 by inserting for audits conducted by the ,secretary1 or1 at the option of the ,secretary1 audits conducted by the ,state after exceeds #j4jc2 and 7,b7 by inserting 1 to the extent practicable before the period at the end2 7#b7 in subparagraph 7,b7-- 7,a7 by striking ,the ,secretary and inserting 7i7 ,subject to clause 7ii71 the ,secretary 2 and 7,b7 by adding at the end the following new clause3 7ii7 ,the amount waived under clause 7i7 for a fiscal year may not exceed an amount equal to the erroneous excess payments for medical assistance described in subparagraph 7,d77i77,,ii7 made for such fiscal year that exceed the allowable error rate of #j4jc4 4 7#c7 in subparagraph 7,c71 by striking he in each place it appears and inserting the ,secretary in each such place2 and 7#d7 in subparagraph 7,d77i7-- 7,a7 in subclause 7,i71 by striking and at the end2 7,b7 in subclause 7,,ii71 by striking the period at the end and inserting 1 or payments where insufficient information is available to confirm eligibility1 and2 and 7,c7 by adding at the end the following new subclause3 7,,iii7 payments 7other than payments described in subclause 7,i77 for items and services furnished to an individual who is not eligible for medical assistance under the ,state plan 7or a waiver of such plan7 with respect to such items and services1 or payments where insufficient information is available to confirm eligibility4 4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply beginning with respect to fiscal year #bjcj4 #gaajg4 ,eligibility redeterminations 7a7 ,in general ,section #aijb7;e77#ad7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e77#ad77 is amended by adding at the end the following new subparagraph3 7,l7 ,frequency of eligibility redeterminations for certain individuals 7i7 ,in general ,subject to clause 7ii71 with respect to redeterminations of eligibility for medical assistance under a ,state plan 7or waiver of such plan7 scheduled on or after the first day of the first quarter that begins after ,december #ca1 #bjbf1 a ,state shall make such a redetermination once every #f months for the following individuals3 7,i7 ,individuals enrolled under subsection 7a77#aj77;,a77i77,,viii74 7,,ii7 ,individuals described in such subsection who are otherwise enrolled under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 to all individuals described in subsection 7a77#aj77;,a77i77,,viii74 7ii7 ,exemption ,the requirements described in clause 7i7 shall not apply to any individual described in subsection 7xx77#i77;,a77ii77,,ii74 7iii7 ,state defined ,for purposes of this subparagraph1 the term ,state means #a of the #ej ,states or the ,district of ,columbia4 4 7b7 ,guidance ,not later than #ahj days after the date of enactment of this section1 the ,secretary of ,health and ,human ,services1 acting through the ,administrator of the ,centers for ,medicare ,medicaid ,services1 shall issue guidance relating to the implementation of the amendments made by this section4 7c7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #ge1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaajh4 ,revising home equity limit for determining eligibility for long-term care services under the ,medicaid program 7a7 ,revising home equity limit ,section #aiag7;f77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifp7f77#a77 is amended-- 7#a7 in subparagraph 7,b7-- 7,a7 by striking ,a ,state and inserting 7i7 ,a ,state2 7,b7 in clause 7i71 as inserted by subparagraph 7,a7-- 7i7 by striking #ejj1jjj and inserting the amount specified in subparagraph 7,a72 and 7ii7 by inserting 1 in the case of an individual's home that is located on a lot that is zoned for agricultural use1 after apply subparagraph 7,a72 and 7,c7 by adding at the end the following new clause3 7ii7 ,a ,state may elect1 without regard to the requirements of section #aijb7;a77#a7 7relating to statewideness7 and section #aijb7;a77#aj77;,b7 7relating to comparability71 to apply subparagraph 7,a71 in the case of an individual's home that is not described in clause 7i71 by substituting for the amount specified in such subparagraph1 an amount that exceeds such amount1 but does not exceed #a1jjj1jjj4 2 and 7#b7 in subparagraph 7,c7-- 7,a7 by inserting 7other than the amount specified in subparagraph 7,b77ii7 7relating to certain non-agricultural homes77 after specified in this paragraph2 and 7,b7 by adding at the end the following new sentence3 ,in the case that application of the preceding sentence would result in a dollar amount 7other than the amount specified in subparagraph 7,b77i7 7relating to certain agricultural homes77 exceeding #a1jjj1jjj1 such amount shall be deemed to be equal to #a1jjj1jjj44 7b7 ,clarification ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is amended-- 7#a7 in subsection 7r77#b71 by adding at the end the following new subparagraph3 7,c7 ,this paragraph shall not be construed as permitting a ,state to determine the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services without application of the limit under section #aiag7;f77#a74 2 and 7#b7 in subsection 7e77#ad77;,d77iv7-- 7,a7 by striking ,subparagraphs and inserting 7,i7 ,in general ,subparagraphs 2 and 7,b7 by adding at the end the following new subclause3 7,,ii7 ,application of home equity interest limit ,section #aiag7;f7 shall apply for purposes of determining the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services4 4 7c7 ,effective date ,the amendments made by subsection 7a7 shall apply beginning on ,january #a1 #bjbh4 #gaaji4 ,alien ,medicaid eligibility 7a7 ,medicaid ,section #aijc7v7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7v77 is amended-- 7#a7 in paragraph 7#a71 by striking and 7#d7;and inserting 1 7#d71 and 7#e72 and 7#b7 by adding at the end the following new paragraph3 7#e7 ,notwithstanding the preceding paragraphs of this subsection1 beginning on ,october #a1 #bjbf1 except as provided in paragraphs 7#b7 and 7#d71 in no event shall payment be made to a ,state under this section for medical assistance furnished to an individual unless such individual is-- 7,a7 a resident of #a of the #ej ,states1 the ,district of ,columbia1 or a territory of the ,united ,states2 and 7,b7 either-- 7i7 a citizen or national of the ,united ,states2 7ii7 an alien lawfully admitted for permanent residence as an immigrant as defined by sections #aja7;a77#ae7 and #aja7;a77#bj7 of the ,immigration and ,nationality ,act1 excluding1 among others1 alien visitors1 tourists1 diplomats1 and students who enter the ,united ,states temporarily with no intention of abandoning their residence in a foreign country2 7iii7 an alien who has been granted the status of ,cuban and ,haitian entrant1 as defined in section #eja7;e7 of the ,refugee ,education ,assistance ,act of #aihj 7,public ,law #if-dbb72 or 7iv7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif4 4 7b7 ,,chip ,section #bajg7;e77#a7 of the ,social ,security ,act1 as amended by section #gaajc7;b71 is further amended-- 7#a7 by redesignating subparagraphs 7,r7 through 7,v7 as paragraphs 7,s7 through 7,w71 respectively2 and 7#b7 by inserting after paragraph 7,q7 the following3 7,r7 ,section #aijc7v77#e7 7relating to payments for medical assistance furnished to aliens71 except in relation to payments for services provided under section #baje7;a77#a77;,d77ii74 4 7c7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #ae1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaaaj4 ,expansion ,,fmap for emergency ,medicaid 7a7 ,in general ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7 is amended by adding at the end the following new subsection3 7kk7 ,,fmap for treatment of an emergency ,medical condition ,notwithstanding subsection 7y7 and 7z71 beginning on ,october #a1 #bjbf1 the ,federal medical assistance percentage for payments for care and services described in paragraph 7#b7 of subsection #aijc7v7 furnished to an alien described in paragraph 7#a7 of such subsection shall not exceed the ,federal medical assistance percentage determined under subsection 7b7 for such ,state4 4 7b7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #a1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 ,b ,preventing wasteful spending #gaaaa4 ,moratorium on implementation of rule relating to staffing standards for long-term care facilities under the ,medicare and ,medicaid programs ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,september #cj1 #bjcd1 implement1 administer1 or enforce the amendments made by the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,may #aj1 #bjbd1 and titled ,medicare and ,medicaid ,programs2 ,minimum ,staffing ,standards for ,long-,term ,care ,facilities and ,medicaid ,institutional ,payment ,transparency ,reporting 7#hi ,fed4 ,reg4 #djhgf7 to the following sections of part #dhc of title #db1 ,code of ,federal ,regulations3 7#a7 ,section #dhc4e4 7#b7 ,section #dhc4ce4 #gaaab4 ,reducing ,state ,medicaid costs 7a7 ,in general ,section #aijb7;a77#cd7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#cd77 is amended to read as follows3 7#cd7 provide that in the case of any individual who has been determined to be eligible for medical assistance under the plan and-- 7,a7 is enrolled under paragraph 7#aj77;,a77i77,,viii71 such assistance will be made available to the individual for care and services included under the plan and furnished in or after the month before the month in which the individual made application 7or application was made on the individual's behalf in the case of a deceased individual7 for such assistance if such individual was 7or upon application would have been7 eligible for such assistance at the time such care and services were furnished2 or 7,b7 is not described in subparagraph 7,a71 such assistance will be made available to the individual for care and services included under the plan and furnished in or after the second month before the month in which the individual made application 7or application was made on the individual's behalf in the case of a deceased individual7 for such assistance if such individual was 7or upon application would have been7 eligible for such assistance at the time such care and services were furnished2 4 7b7 ,definition of medical assistance ,section #aije7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77 is amended by striking in or after the third month before the month in which the recipient makes application for assistance and inserting 1 with respect to an individual described in section #aijb7;a77#cd77;,a71 in or after the month before the month in which the recipient makes application for assistance1 and with respect to an individual described in section #aijb7;a77#cd77;,b71 in or after the second month before the month in which the recipient makes application for assistance4 7c7 ,,chip ,section #bajb7;b77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;bb7b77#a77;,b77 is amended-- 7#a7 in clause 7iv71 by striking and at the end2 7#b7 in clause 7v71 by striking the period and inserting 2 and2 and 7#c7 by adding at the end the following new clause3 7vi7 shall1 in the case that the ,state elects to provide child health or pregnancy-related assistance to an individual for any period prior to the month in which the individual made application for such assistance 7or application was made on behalf of the individual71 provide that such assistance is not made available to such individual for items and services included under the ,state child health plan 7or waiver of such plan7 that are furnished before the second month preceding the month in which such individual made application 7or application was made on behalf of such individual7 for assistance4 4 7d7 ,effective date ,the amendments made by this section shall apply to medical assistance1 child health assistance1 and pregnancy-related assistance with respect to individuals whose eligibility for such medical assistance1 child health assistance1 or pregnancy-related assistance is based on an application made on or after the first day of the first quarter that begins after ,december #ca1 #bjbf4 7e7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #aj1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaaac4 ,federal payments to prohibited entities 7a7 ,in general ,no ,federal funds that are considered direct spending and provided to carry out a ,state plan under title ,,xix of the ,social ,security ,act or a waiver of such a plan shall be used to make payments to a prohibited entity for items and services furnished during the #a-year period beginning on the date of the enactment of this ,act1 including any payments made directly to the prohibited entity or under a contract or other arrangement between a ,state and a covered organization4 7b7 ,definitions ,in this section3 7#a7 ,prohibited entity ,the term prohibited entity means an entity1 including its affiliates1 subsidiaries1 successors1 and clinics-- 7,a7 that1 as of the first day of the first quarter beginning after the date of enactment of this ,act-- 7i7 is an organization described in section #eja7;c77#c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code2 7ii7 is an essential community provider described in section #aef4bce of title #de1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act71 that is primarily engaged in family planning services1 reproductive health1 and related medical care2 and 7iii7 provides for abortions1 other than an abortion-- 7,i7 if the pregnancy is the result of an act of rape or incest2 or 7,,ii7 in the case where a woman suffers from a physical disorder1 physical injury1 or physical illness1 including a life-endangering physical condition caused by or arising from the pregnancy itself1 that would1 as certified by a physician1 place the woman in danger of death unless an abortion is performed2 and 7,b7 for which the total amount of ,federal and ,state expenditures under the ,medicaid program under title ,,xix of the ,social ,security ,act for medical assistance furnished in fiscal year #bjbc made directly1 or by a covered organization1 to the entity or to any affiliates1 subsidiaries1 successors1 or clinics of the entity1 or made to the entity or to any affiliates1 subsidiaries1 successors1 or clinics of the entity as part of a nationwide health care provider network1 exceeded #hjj1jjj4 7#b7 ,direct spending ,the term direct spending has the meaning given that term under section #bej7;c7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ijj7;c774 7#c7 ,covered organization ,the term covered organization means a managed care entity 7as defined in section #aicb7;a77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7;a77#a77;,b777 or a prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d7 of such ,act 7#db ,u4,s4,c4 #acif;b7m77#i77;,d7774 7#d7 ,state ,the term ,state has the meaning given such term in section #aaja of the ,social ,security ,act 7#db ,u4,s4,c4 #acja74 7c7 ,implementation funding ,for the purposes of carrying out this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #a1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 ,c ,stopping abusive financing practices #gaaad4 ,sunsetting increased ,,fmap incentive ,section #aije7;ii77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7ii77#c77 is amended-- 7#a7 by striking which has not and inserting the following3 which-- 7,a7 has not 2 7#b7 in subparagraph 7,a71 as so inserted1 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following new subparagraph3 7,b7 begins to expend amounts for all such individuals prior to ,january #a1 #bjbf4 4 #gaaae4 ,provider taxes 7a7 ,change in threshold for hold harmless provision of broad-based health care related taxes ,section #aijc7w77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77#d77 is amended-- 7#a7 in subparagraph 7,c77ii71 by inserting 1 and for fiscal years beginning on or after ,october #a1 #bjbf1 the applicable percent determined under subparagraph 7,d7 shall be substituted for #f percent each place it appears after each place it appears2 and 7#b7 by inserting after subparagraph 7,c77ii71 the following new subparagraph3 7,d7 7i7 ,for purposes of subparagraph 7,c77ii71 the applicable percent determined under this subparagraph is-- 7,i7 in the case of a non-expansion ,state or unit of local government in such ,state and a class of health care items or services described in section #dcc4ef7;a7 of title #db1 ,code of ,federal ,regulations 7as in effect on ,may #a1 #bjbe7-- 7aa7 if1 on the date of enactment of this subparagraph1 the non-expansion ,state or unit of local government in such ,state has enacted a tax and imposes such tax on such class and the ,secretary determines that the tax is within the hold harmless threshold as of that date1 the applicable percent of net patient revenue attributable to such class that has been so determined2 and 7bb7 if1 on the date of enactment of this subparagraph1 the non-expansion ,state or unit of local government in such ,state has not enacted or does not impose a tax with respect to such class1 #j percent2 and 7,,ii7 in the case of an expansion ,state or unit of local government in such ,state and a class of health care items or services described in section #dcc4ef7;a7 of title #db1 ,code of ,federal ,regulations 7as in effect on ,may #a1 #bjbe71 subject to clause 7iv7-- 7aa7 if1 on the date of enactment of this subparagraph1 the expansion ,state or unit of local government in such ,state has enacted a tax and imposes such tax on such class and the ,secretary determines that the tax is within the hold harmless threshold as of that date1 the lower of-- 7,,aa7 the applicable percent of net patient revenue attributable to such class that has been so determined2 and 7,,bb7 the applicable percent specified in clause 7ii7 for the fiscal year2 and 7bb7 if1 on the date of enactment of this subparagraph1 the expansion ,state or unit of local government in such ,state has not enacted or does not impose a tax with respect to such class1 #j percent4 7ii7 ,for purposes of clause 7i77,,ii77aa77,,bb71 the applicable percent is-- 7,i7 for fiscal year #bjbh1 #e4e percent2 7,,ii7 for fiscal year #bjbi1 #e percent2 7,,iii7 for fiscal year #bjcj1 #d4e percent2 7,,iv7 for fiscal year #bjca1 #d percent2 and 7,v7 for fiscal year #bjcb and each subsequent fiscal year1 #c4e percent4 7iii7 ,for purposes of clause 7i73 7,i7 ,expansion ,state ,the term expansion ,state means a ,state that1 beginning on ,january #a1 #bjad1 or on any date thereafter1 elects to provide medical assistance to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii7 under the ,state plan under this title or under a waiver of such plan4 7,,ii7 ,non-expansion ,state ,the term non-expansion ,state means a ,state that is not an expansion ,state4 7iv7 ,in the case of a tax of an expansion ,state or unit of local government in such ,state in effect on the date of enactment of this clause1 that applies to a class of health care items or services that is described in paragraph 7#c7 or 7#d7 of section #dcc4ef7;a7 of title #db1 ,code of ,federal ,regulations 7as in effect on ,may #a1 #bjbe71 and for which1 on such date of enactment1 is within the hold harmless threshold 7as determined by the ,secretary71 the applicable percent of net patient revenue attributable to such class that has been so determined shall apply for a fiscal year instead of the applicable percent specified in clause 7ii7 for the fiscal year4 4 7b7 ,non-application to territories ,the amendments made by this section shall only apply with respect to a ,state that is #a of the #ej ,states or the ,district of ,columbia4 7c7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #bj1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaaaf4 ,state directed payments 7a7 ,in general ,subject to subsection 7b71 the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary7 shall revise section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations 7or a successor regulation7 such that1 with respect to a payment described in such section made for a service furnished during a rating period beginning on or after the date of the enactment of this ,act1 the total payment rate for such service is limited to-- 7#a7 in the case of a ,state that provides coverage to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 under the ,state plan 7or waiver of such plan7 of such ,state under title ,,xix of such ,act1 #ajj percent of the specified total published ,medicare payment rate 7or1 in the absence of a specified total published ,medicare payment rate1 the payment rate under a ,medicaid ,state plan 7or under a waiver of such plan772 or 7#b7 in the case of a ,state other than a ,state described in paragraph 7#a71 #aaj percent of the specified total published ,medicare payment rate 7or1 in the absence of a specified total published ,medicare payment rate1 the payment rate under a ,medicaid ,state plan 7or under a waiver of such plan774 7b7 ,grandfathering certain payments ,in the case of a payment described in section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations 7or a successor regulation7 for which written prior approval 7or a good faith effort to receive such approval1 as determined by the ,secretary7 was made before ,may #a1 #bjbe1 or a payment described in such section for a rural hospital 7as defined in subsection 7d77#b77 for which written prior approval 7or a good faith effort to receive such approval1 as determined by the ,secretary7 was made by the date of enactment of this ,act1 for the rating period occurring within #ahj days of the date of the enactment of this ,act1 or a payment so described for such rating period for which a completed preprint was submitted to the ,secretary prior to the date of enactment of this ,act1 beginning with the rating period on or after ,january #a1 #bjbh1 the total amount of such payment shall be reduced by #aj percentage points each year until the total payment rate for such service is equal to the rate for such service specified in subsection 7a74 7c7 ,treatment of expansion states ,the revisions described in subsection 7a7 shall provide that1 with respect to a ,state that begins providing the coverage described in paragraph 7#a7 of such subsection on or after the date of the enactment of this ,act1 the limitation described in such paragraph shall apply to such ,state with respect to a payment described in section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations 7or a successor regulation7 for a service furnished during a rating period beginning on or after the date of enactment of this ,act4 7d7 ,definitions ,in this section3 7#a7 ,rating period ,the term rating period has the meaning given such term in section #dch4b of title #db1 ,code of ,federal ,regulations 7or a successor regulation74 7#b7 ,rural hospital ,the term rural hospital means the following3 7,a7 ,a subsection 7d7 hospital 7as defined in paragraph 7#a77;,b7 of section #ahhf7;d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d777 that-- 7i7 is located in a rural area 7as defined in paragraph 7#b77;,d7 of such section72 7ii7 is treated as being located in a rural area pursuant to paragraph 7#h77;,e7 of such section2 or 7iii7 is located in a rural census tract of a metropolitan statistical area 7as determined under the most recent modification of the ,goldsmith ,modification1 originally published in the ,federal ,register on ,february #bg1 #aiib 7#eg ,fed4 ,reg4 #fgbe774 7,b7 ,a critical access hospital 7as defined in section #ahfa7mm77#a7 of such ,act 7#db ,u4,s4,c4 #aciex7mm77#a7774 7,c7 ,a sole community hospital 7as defined in section #ahhf7;d77#e77;,d77iii7 of such ,act 7#db ,u4,s4,c4 #acieww7d77#e77;,d77iii7774 7,d7 ,a ,medicare-dependent1 small rural hospital 7as defined in section #ahhf7;d77#e77;,g77iv7 of such ,act 7#db ,u4,s4,c4 #acieww7d77#e77;,g77iv7774 7,e7 ,a low-volume hospital 7as defined in section #ahhf7;d77#ab77;,c7 of such ,act 7#db ,u4,s4,c4 #acieww7d77#ab77;,c7774 7,f7 ,a rural emergency hospital 7as defined in section #ahfa7kkk77#b7 of such ,act 7#db ,u4,s4,c4 #aciex7kkk77#b7774 7#c7 ,state ,the term ,state means #a of the #ej ,states or the ,district of ,columbia4 7#d7 ,total published medicare payment rate ,the term total published ,medicare payment rate has the meaning given to such term in section #dch4f7;a7 of title #db1 ,code of ,federal ,regulations 7or a successor regulation74 7#e7 ,written prior approval ,the term written prior approval has the meaning given to such term in section #dch4f7;c77#b77;i7 of title #db1 ,code of ,federal ,regulations 7or a successor regulation74 7e7 ,funding ,there are appropriated out of any monies in the ,treasury not otherwise appropriated #g1jjj1jjj for each of fiscal years #bjbf through #bjcc for purposes of carrying out this section1 to remain available until expended4 #gaaag4 ,requirements regarding waiver of uniform tax requirement for ,medicaid provider tax 7a7 ,in general ,section #aijc7w7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77 is amended-- 7#a7 in paragraph 7#c77;,e71 by inserting after clause 7ii77,,ii7 the following new clause3 7iii7 ,for purposes of clause 7ii77,i71 a tax is not considered to be generally redistributive if any of the following conditions apply3 7,i7 ,within a permissible class1 the tax rate imposed on any taxpayer or tax rate group 7as defined in paragraph 7#g77;,j77 explicitly defined by its relatively lower volume or percentage of ,medicaid taxable units 7as defined in paragraph 7#g77;,h77 is lower than the tax rate imposed on any other taxpayer or tax rate group explicitly defined by its relatively higher volume or percentage of ,medicaid taxable units4 7,,ii7 ,within a permissible class1 the tax rate imposed on any taxpayer or tax rate group 7as so defined7 based upon its ,medicaid taxable units 7as so defined7 is higher than the tax rate imposed on any taxpayer or tax rate group based upon its non-,medicaid taxable unit 7as defined in paragraph 7#g77;,i774 7,,iii7 ,the tax excludes or imposes a lower tax rate on a taxpayer or tax rate group 7as so defined7 based on or defined by any description that results in the same effect as described in subclause 7,i7 or 7,,ii7 for a taxpayer or tax rate group4 ,characteristics that may indicate such type of exclusion include the use of terminology to establish a tax rate group-- 7aa7 based on payments or expenditures made under the program under this title without mentioning the term ,medicaid 7or any similar term7 to accomplish the same effect as described in subclause 7,i7 or 7,,ii72 or 7bb7 that closely approximates a taxpayer or tax rate group under the program under this title1 to the same effect as described in subclause 7,i7 or 7,,ii74 2 and 7#b7 in paragraph 7#g71 by adding at the end the following new subparagraphs3 7,h7 ,the term ,medicaid taxable unit means a unit that is being taxed within a health care related tax that is applicable to the program under this title4 ,such term includes a unit that is used as the basis for-- 7i7 payment under the program under this title 7such as ,medicaid bed days72 7ii7 ,medicaid revenue2 7iii7 costs associated with the program under this title 7such as ,medicaid charges1 claims1 or expenditures72 and 7iv7 other units associated with the program under this title1 as determined by the ,secretary4 7,i7 ,the term non-,medicaid taxable unit means a unit that is being taxed within a health care related tax that is not applicable to the program under this title4 ,such term includes a unit that is used as the basis for-- 7i7 payment by non-,medicaid payers 7such as non-,medicaid bed days72 7ii7 non-,medicaid revenue2 7iii7 costs that are not associated with the program under this title 7such as non-,medicaid charges1 non-,medicaid claims1 or non-,medicaid expenditures72 and 7iv7 other units not associated with the program under this title1 as determined by the ,secretary4 7,j7 ,the term tax rate group means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate4 4 7b7 ,non-application to territories ,the amendments made by this section shall only apply with respect to a ,state that is #a of the #ej ,states or the ,district of ,columbia4 7c7 ,effective date ,the amendments made by this section shall take effect upon the date of enactment of this ,act1 subject to any applicable transition period determined appropriate by the ,secretary of ,health and ,human ,services1 not to exceed #c fiscal years4 #gaaah4 ,requiring budget neutrality for ,medicaid demonstration projects under section #aaae 7a7 ,in general ,section #aaae of the ,social ,security ,act 7#db ,u4,s4,c4 #acae7 is amended by adding at the end the following new subsection3 7g7 ,requirement of budget neutrality for ,medicaid demonstration projects 7#a7 ,in general ,beginning ,january #a #bjbg1 the ,secretary may not approve an application for 7or renewal or amendment of7 an experimental1 pilot1 or demonstration project undertaken under subsection 7a7 to promote the objectives of title ,,xix in a ,state 7in this subsection referred to as a ,medicaid demonstration project7 unless the ,chief ,actuary for the ,centers for ,medicare ,medicaid ,services certifies that such project1 or1 in the case of a renewal1 the duration of the preceding waiver1 is not expected to result in an increase in the amount of ,federal expenditures compared to the amount that such expenditures would otherwise be in the absence of such project4 ,for purposes of this subsection1 expenditures for the coverage of populations and services that the ,state could have otherwise provided through its ,medicaid ,state plan or other authority under title ,,xix1 including expenditures that could be made under such authority but for the provision of such services at a different site of service than authorized under such ,state plan or other authority1 shall be considered expenditures in the absence of such a project4 7#b7 ,treatment of savings ,in the event that expenditures with respect to a ,state under a ,medicaid demonstration project are1 during an approval period for such project1 less than the amount of such expenditures that would have otherwise been made in the absence of such project1 the ,secretary shall specify the methodology to be used with respect to the subsequent approval period for such project for purposes of taking the difference between such expenditures into account4 4 7b7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #e1jjj1jjj for each of fiscal years #bjbf and #bjbg1 to remain available until expended4 ,d ,increasing personal accountability #gaaai4 ,requirement for ,states to establish ,medicaid community engagement requirements for certain individuals 7a7 ,in general ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 as amended by sections #gaajc and #gaajd1 is further amended by adding at the end the following new subsection3 7xx7 ,community engagement requirement for applicable individuals 7#a7 ,in general ,except as provided in paragraph 7#aa71 beginning not later than the first day of the first quarter that begins after ,december #ca1 #bjbf1 or1 at the option of the ,state under a waiver or demonstration project under section #aaae or the ,state plan1 such earlier date as the ,state may specify1 subject to the succeeding provisions of this subsection1 a ,state shall provide1 as a condition of eligibility for medical assistance for an applicable individual1 that such individual is required to demonstrate community engagement under paragraph 7#b7-- 7,a7 in the case of an applicable individual who has filed an application for medical assistance under a ,state plan 7or a waiver of such plan7 under this title1 for #a or more but not more than #c 7as specified by the ,state7 consecutive months immediately preceding the month during which such individual applies for such medical assistance2 and 7,b7 in the case of an applicable individual enrolled and receiving medical assistance under a ,state plan 7or under a waiver of such plan7 under this title1 for #a or more 7as specified by the ,state7 months1 whether or not consecutive-- 7i7 during the period between such individual's most recent determination 7or redetermination1 as applicable7 of eligibility and such individual's next regularly scheduled redetermination of eligibility 7as verified by the ,state as part of such regularly scheduled redetermination of eligibility72 or 7ii7 in the case of a ,state that has elected under paragraph 7#d7 to conduct more frequent verifications of compliance with the requirement to demonstrate community engagement1 during the period between the most recent and next such verification with respect to such individual4 7#b7 ,community engagement compliance described ,subject to paragraph 7#c71 an applicable individual demonstrates community engagement under this paragraph for a month if such individual meets #a or more of the following conditions with respect to such month1 as determined in accordance with criteria established by the ,secretary through regulation3 7,a7 ,the individual works not less than #hj hours4 7,b7 ,the individual completes not less than #hj hours of community service4 7,c7 ,the individual participates in a work program for not less than #hj hours4 7,d7 ,the individual is enrolled in an educational program at least half-time4 7,e7 ,the individual engages in any combination of the activities described in subparagraphs 7,a7 through 7,d71 for a total of not less than #hj hours4 7,f7 ,the individual has a monthly income that is not less than the applicable minimum wage requirement under section #f of the ,fair ,labor ,standards ,act of #aich1 multiplied by #hj hours4 7,g7 ,the individual had an average monthly income over the preceding #f months that is not less than the applicable minimum wage requirement under section #f of the ,fair ,labor ,standards ,act of #aich multiplied by #hj hours1 and is a seasonal worker1 as described in section #de,r7d77#e77;,b7 of the ,internal ,revenue ,code of #aihf 4 7#c7 ,exceptions 7,a7 ,mandatory exception for certain individuals ,the ,state shall deem an applicable individual to have demonstrated community engagement under paragraph 7#b7 for a month1 and may elect to not require an individual to verify information resulting in such deeming1 if-- 7i7 for part or all of such month1 the individual-- 7,i7 was a specified excluded individual 7as defined in paragraph 7#i77;,a77ii772 or 7,,ii7 was-- 7aa7 under the age of #ai2 7bb7 entitled to1 or enrolled for1 benefits under part ,a of title ,,xviii1 or enrolled for benefits under part ,b of title ,,xviii2 or 7cc7 described in any of subclauses 7,i7 through 7,,vii7 of subsection 7a77#aj77;,a77i72 or 7ii7 at any point during the #c-month period ending on the first day of such month1 the individual was an inmate of a public institution4 7,b7 ,optional exception for short-term hardship events 7i7 ,in general ,the ,state plan 7or waiver of such plan7 may provide1 in the case of an applicable individual who experiences a short-term hardship event during a month1 that the ,state shall1 under procedures established by the ,state 7in accordance with standards specified by the ,secretary71 in the case of a short-term hardship event described in clause 7ii77,,ii7 and1 upon the request of such individual1 a short-term hardship event described in subclause 7,i7 or 7,,iii7 of clause 7ii71 deem such individual to have demonstrated community engagement under paragraph 7#b7 for such month4 7ii7 ,short-term hardship event defined ,for purposes of this subparagraph1 an applicable individual experiences a short-term hardship event during a month if1 for part or all of such month-- 7,i7 such individual receives inpatient hospital services1 nursing facility services1 services in an intermediate care facility for individuals with intellectual disabilities1 inpatient psychiatric hospital services1 or such other services of similar acuity 7including outpatient care relating to other services specified in this subclause7 as the ,secretary determines appropriate2 7,,ii7 such individual resides in a county 7or equivalent unit of local government7-- 7aa7 in which there exists an emergency or disaster declared by the ,president pursuant to the ,national ,emergencies ,act or the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act2 or 7bb7 that1 subject to a request from the ,state to the ,secretary1 made in such form1 at such time1 and containing such information as the ,secretary may require1 has an unemployment rate that is at or above the lesser of-- 7,,aa7 #h percent2 or 7,,bb7 #a4e times the national unemployment rate2 or 7,,iii7 such individual or their dependent must travel outside of their community for an extended period of time to receive medical services necessary to treat a serious or complex medical condition 7as described in paragraph 7#i77;,a77ii77,v77ee77 that are not available within their community of residence4 7#d7 ,option to conduct more frequent compliance verifications ,with respect to an applicable individual enrolled and receiving medical assistance under a ,state plan 7or a waiver of such plan7 under this title1 the ,state shall verify 7in accordance with procedures specified by the ,secretary7 that each such individual has met the requirement to demonstrate community engagement under paragraph 7#a7 during each such individual's regularly scheduled redetermination of eligibility1 except that a ,state may provide for such verifications more frequently4 7#e7 ,ex parte verifications ,for purposes of verifying that an applicable individual has met the requirement to demonstrate community engagement under paragraph 7#a71 or determining such individual to be deemed to have demonstrated community engagement under paragraph 7#c71 or that an individual is a specified excluded individual under paragraph 7#i77;,a77ii71 the ,state shall1 in accordance with standards established by the ,secretary1 establish processes and use reliable information available to the ,state 7such as payroll data or payments or encounter data under this title for individuals and data on payments to such individuals for the provision of services covered under this title7 without requiring1 where possible1 the applicable individual to submit additional information4 7#f7 ,procedure in the case of noncompliance 7,a7 ,in general ,if a ,state is unable to verify that an applicable individual has met the requirement to demonstrate community engagement under paragraph 7#a7 7including1 if applicable1 by verifying that such individual was deemed to have demonstrated community engagement under paragraph 7#c77 the ,state shall 7in accordance with standards specified by the ,secretary7-- 7i7 provide such individual with the notice of noncompliance described in subparagraph 7,b72 7ii7 7,i7 provide such individual with a period of #cj calendar days1 beginning on the date on which such notice of noncompliance is received by the individual1 to-- 7aa7 make a satisfactory showing to the ,state of compliance with such requirement 7including1 if applicable1 by showing that such individual was or should be deemed to have demonstrated community engagement under paragraph 7#c772 or 7bb7 make a satisfactory showing to the ,state that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph 7#i77;,a72 and 7,,ii7 if such individual is enrolled under the ,state plan 7or a waiver of such plan7 under this title1 continue to provide such individual with medical assistance during such #cj-;calendar-day period2 and 7iii7 if no such satisfactory showing is made and the individual is not a specified excluded individual described in paragraph 7#i77;,a77ii71 deny such individual's application for medical assistance under the ,state plan 7or waiver of such plan7 or1 as applicable1 disenroll such individual from the plan 7or waiver of such plan7 not later than the end of the month following the month in which such #cj-;calendar-day period ends1 provided that-- 7,i7 the ,state first determines whether1 with respect to the individual1 there is any other basis for eligibility for medical assistance under the ,state plan 7or waiver of such plan7 or for another insurance affordability program2 and 7,,ii7 the individual is provided written notice and granted an opportunity for a fair hearing in accordance with subsection 7a77#c74 7,b7 ,notice ,the notice of noncompliance provided to an applicable individual under subparagraph 7,a77i7 shall include information 7in accordance with standards specified by the ,secretary7 on-- 7i7 how such individual may make a satisfactory showing of compliance with such requirement 7as described in subparagraph 7,a77ii77 or make a satisfactory showing that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph 7#i77;,a72 and 7ii7 how such individual may reapply for medical assistance under the ,state plan 7or a waiver of such plan7 under this title in the case that such individuals' application is denied or1 as applicable1 in the case that such individual is disenrolled from the plan 7or waiver74 7#g7 ,treatment of noncompliant individuals in relation to certain other provisions 7,a7 ,certain ,,fmap increases ,a ,state shall not be treated as not providing medical assistance to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii71 or as not expending amounts for all such individuals under the ,state plan 7or waiver of such plan71 solely because such an individual is determined ineligible for medical assistance under the ,state plan 7or waiver7 on the basis of a failure to meet the requirement to demonstrate community engagement under paragraph 7#a74 7,b7 ,other provisions ,for purposes of section #cf;,b7c77#b77;,b7 of the ,internal ,revenue ,code of #aihf1 an individual shall be deemed to be eligible for minimum essential coverage described in section #ejjj;,a7f77#a77;,a77ii7 of such ,code for a month if such individual would have been eligible for medical assistance under a ,state plan 7or a waiver of such plan7 under this title but for a failure to meet the requirement to demonstrate community engagement under paragraph 7#a74 7#h7 ,outreach 7,a7 ,in general ,in accordance with standards specified by the ,secretary1 beginning not later than the date that precedes ,december #ca1 #bjbf 7or1 if the ,state elects under paragraph 7#a7 to specify an earlier date1 such earlier date7 by the number of months specified by the ,state under paragraph 7#a77;,a7 plus #c months1 and periodically thereafter1 the ,state shall notify applicable individuals enrolled under a ,state plan 7or waiver7 under this title of the requirement to demonstrate community engagement under this subsection4 ,such notice shall include information on-- 7i7 how to comply with such requirement1 including an explanation of the exceptions to such requirement under paragraph 7#c7 and the definition of the term applicable individual under paragraph 7#i77;,a72 7ii7 the consequences of noncompliance with such requirement2 and 7iii7 how to report to the ,state any change in the individual's status that could result in-- 7,i7 the applicability of an exception under paragraph 7#c7 7or the end of the applicability of such an exception72 or 7,,ii7 the individual qualifying as a specified excluded individual under paragraph 7#i77;,a77ii74 7,b7 ,form of outreach notice ,a notice required under subparagraph 7,a7 shall be delivered-- 7i7 by regular mail 7or1 if elected by the individual1 in an electronic format72 and 7ii7 in #a or more additional forms1 which may include telephone1 text message1 an internet website1 other commonly available electronic means1 and such other forms as the ,secretary determines appropriate4 7#i7 ,definitions ,in this subsection3 7,a7 ,applicable individual 7i7 ,in general ,the term applicable individual means an individual 7other than a specified excluded individual 7as defined in clause 7ii777-- 7,i7 who is eligible to enroll 7or is enrolled7 under the ,state plan under subsection 7a77#aj77;,a77i77,,viii72 or 7,,ii7 who-- 7aa7 is otherwise eligible to enroll 7or is enrolled7 under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and as determined in accordance with standards prescribed by the ,secretary in regulations72 and 7bb7 has attained the age of #ai and is under #fe years of age1 is not pregnant1 is not entitled to1 or enrolled for1 benefits under part ,a of title ,,xviii1 or enrolled for benefits under part ,b of title ,,xviii1 and is not otherwise eligible to enroll under such plan4 7ii7 ,specified excluded individual ,for purposes of clause 7i71 the term specified excluded individual means an individual1 as determined by the ,state 7in accordance with standards specified by the ,secretary7-- 7,i7 who is described in subsection 7a77#aj77;,a77i77,,ix72 7,,ii7 who-- 7aa7 is an ,indian or an ,urban ,indian 7as such terms are defined in paragraphs 7#ac7 and 7#bh7 of section #d of the ,indian ,health ,care ,improvement ,act72 7bb7 is a ,california ,indian described in section #hji7;a7 of such ,act2 or 7cc7 has otherwise been determined eligible as an ,indian for the ,indian ,health ,service under regulations promulgated by the ,secretary2 7,,iii7 who is the parent1 guardian1 caretaker relative1 or family caregiver 7as defined in section #b of the ,,raise ,family ,caregivers ,act7 of a dependent child #ac years of age and under or a disabled individual2 7,,iv7 who is a veteran with a disability rated as total under section #aaee of title #ch1 ,united ,states ,code2 7,v7 who is medically frail or otherwise has special medical needs 7as defined by the ,secretary71 including an individual-- 7aa7 who is blind or disabled 7as defined in section #afad72 7bb7 with a substance use disorder2 7cc7 with a disabling mental disorder2 7dd7 with a physical1 intellectual or developmental disability that significantly impairs their ability to perform #a or more activities of daily living2 or 7ee7 with a serious or complex medical condition2 7,,vi7 who-- 7aa7 is in compliance with any requirements imposed by the ,state pursuant to section #djg2 or 7bb7 is a member of a household that receives supplemental nutrition assistance program benefits under the ,food and ,nutrition ,act of #bjjh and is not exempt from a work requirement under such ,act2 7,,vii7 who is participating in a drug addiction or alcoholic treatment and rehabilitation program 7as defined in section #c7;h7 of the ,food and ,nutrition ,act of #bjjh72 7,,viii7 who is an inmate of a public institution2 or 7,,ix7 who is pregnant or entitled to postpartum medical assistance under paragraph 7#e7 or 7#af7 of subsection 7e74 7,b7 ,educational program ,the term educational program includes-- 7i7 an institution of higher education 7as defined in section #aja of the ,higher ,education ,act of #aife72 and 7ii7 a program of career and technical education 7as defined in section #c of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf74 7,c7 ,state ,the term ,state means #a of the #ej ,states or the ,district of ,columbia4 7,d7 ,work program ,the term work program has the meaning given such term in section #f7o77#a7 of the ,food and ,nutrition ,act of #bjjh4 7#aj7 ,prohibiting waiver of community engagement requirements ,notwithstanding section #aaae7;a71 the provisions of this subsection may not be waived4 7#aa7 ,special implementation rule 7,a7 ,in general ,subject to subparagraph 7,c71 the ,secretary may exempt a ,state from compliance with the requirements of this subsection if-- 7i7 the ,state submits to the ,secretary a request for such exemption1 made in such form and at such time as the ,secretary may require1 and including the information specified in subparagraph 7,b72 and 7ii7 the ,secretary determines that based on such request1 the ,state is demonstrating a good faith effort to comply with the requirements of this subsection4 7,b7 ,good faith effort determination ,in determining whether a ,state is demonstrating a good faith effort for purposes of subparagraph 7,a77ii71 the ,secretary shall consider-- 7i7 any actions taken by the ,state toward compliance with the requirements of this subsection2 7ii7 any significant barriers to or challenges in meeting such requirements1 including related to funding1 design1 development1 procurement1 or installation of necessary systems or resources2 7iii7 the ,state's detailed plan and timeline for achieving full compliance with such requirements1 including any milestones of such plan 7as defined by the ,secretary72 and 7iv7 any other criteria determined appropriate by the ,secretary4 7,c7 ,duration of exemption 7i7 ,in general ,an exemption granted under subparagraph 7,a7 shall expire not later than ,december #ca1 #bjbh1 and may not be renewed beyond such date4 7ii7 ,early termination ,the ,secretary may terminate an exemption granted under subparagraph 7,a7 prior to the expiration date of such exemption if the ,secretary determined that the ,state has-- 7,i7 failed to comply with the reporting requirements described in subparagraph 7,d72 or 7,,ii7 based on the information provided pursuant to subparagraph 7,d71 failed to make continued good faith efforts toward compliance with the requirements of this subsection4 7,d7 ,reporting requirements ,a ,state granted an exemption under subparagraph 7,a7 shall submit to the ,secretary-- 7i7 quarterly progress reports on the ,state's status in achieving the milestones toward full compliance described in subparagraph 7,b77iii72 and 7ii7 information on specific risks or newly identified barriers or challenges to full compliance1 including the ,state's plan to mitigate such risks1 barriers1 or challenges4 4 7b7 ,conforming amendment ,section #aijb7;a77#aj77;,a77i77,,viii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 is amended by striking subject to subsection 7k7 and inserting subject to subsections 7k7 and 7xx74 7c7 ,prohibiting conflicts of interest ,a ,state shall not use a ,medicaid managed care entity or other specified entity 7as such terms are defined in section #aijc7m77#i77;,d771 or other contractor to determine beneficiary compliance under such section unless the contractor has no direct or indirect financial relationship with any ,medicaid managed care entity or other specified entity that is responsible for providing or arranging for coverage of medical assistance for individuals enrolled with the entity pursuant to a contract with such ,state4 7d7 ,interim final rulemaking ,not later than ,june #a1 #bjbf1 the ,secretary of ,health and ,human ,services shall promulgate an interim final rule for purposes of implementing the provisions of1 and the amendments made by1 this section4 ,any action taken to implement the provisions of1 and the amendments made by1 this section shall not be subject to the provisions of section #eec of title #e1 ,united ,states ,code4 7e7 ,development of government efficiency grants to ,states 7#a7 ,in general ,in order for ,states to establish systems necessary to carry out the provisions of1 and amendments made by1 this section or other sections of this chapter that pertain to conducting eligibility determinations or redeterminations1 the ,secretary of ,health and ,human ,services shall-- 7,a7 out of amounts appropriated under paragraph 7#c77;,a71 award to each ,state a grant equal to the amount specified in paragraph 7#b7 for such ,state2 and 7,b7 out of amounts appropriated under paragraph 7#c77;,b71 distribute an equal amount among such ,states4 7#b7 ,amount specified ,for purposes of paragraph 7#a77;,a71 the amount specified in this paragraph is an amount that bears the same ratio to the amount appropriated under paragraph 7#c77;,a7 as the number of applicable individuals 7as defined in section #aijb7xx7 of the ,social ,security ,act1 as added by subsection 7a77 residing in such ,state bears to the total number of such individuals residing in all ,states1 as of ,march #ca1 #bjbe4 7#c7 ,funding ,there are appropriated1 out of any monies in the ,treasury not otherwise appropriated-- 7,a7 #ajj1jjj1jjj for fiscal year #bjbf for purposes of awarding grants under paragraph 7#a77;,a71 to remain available until expended2 and 7,b7 #ajj1jjj1jjj for fiscal year #bjbf for purposes of award grants under paragraph 7#a77;,b71 to remain available until expended4 7#d7 ,definition ,in this subsection1 the term ,state means #a of the #ej ,states and the ,district of ,columbia4 7f7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #bjj1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #gaabj4 ,modifying cost sharing requirements for certain expansion individuals under the ,medicaid program 7a7 ,in general ,section #aiaf of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by inserting 7other than1 beginning ,october #a1 #bjbh1 specified individuals 7as defined in subsection 7k77#c777 after individuals2 and 7#b7 by adding at the end the following new subsection3 7k7 ,special rules for certain expansion individuals 7#a7 ,premiums ,beginning ,october #a1 #bjbh1 the ,state plan shall provide that in the case of a specified individual 7as defined in paragraph 7#c77 who is eligible under the plan1 no enrollment fee1 premium1 or similar charge will be imposed under the plan4 7#b7 ,required imposition of cost sharing 7,a7 ,in general ,subject to subparagraph 7,b7 and subsection 7j71 in the case of a specified individual1 the ,state plan shall1 beginning ,october #a1 #bjbh1 provide for the imposition of such deductions1 cost sharing1 or similar charges determined appropriate by the ,state 7in an amount greater than #j7 with respect to certain care1 items1 or services furnished to such an individual1 as determined by the ,state4 7,b7 ,limitations 7i7 ,exclusion of certain services ,in no case may a deduction1 cost sharing1 or similar charge be imposed under the ,state plan with respect to care1 items1 or services described in any of subparagraphs 7,b7 through 7,j7 of subsection 7a77#b71 or any primary care services1 mental health care services1 substance use disorder services1 or services provided by a ,federally qualified health center 7as defined in #aije7l77#b771 certified community behavioral health clinic 7as defined in section #aije7;jj77#b771 or rural health clinic 7as defined in #aije7l77#a771 furnished to a specified individual4 7ii7 ,item and service limitation 7,i7 ,in general ,except as provided in subclause 7,,ii71 in no case may a deduction1 cost sharing1 or similar charge imposed under the ,state plan with respect to care or an item or service furnished to a specified individual exceed #ce4 7,,ii7 ,special rules for prescription drugs ,in no case may a deduction1 cost sharing1 or similar charge imposed under the ,state plan with respect to a prescription drug furnished to a specified individual exceed the limit that would be applicable under paragraph 7#b77;,a77i7 or 7#b77;,b7 of section #aiaf;,a7c7 with respect to such drug and individual if such drug so furnished were subject to cost sharing under such section4 7iii7 ,maximum limit on cost sharing ,the total aggregate amount of deductions1 cost sharing1 or similar charges imposed under the ,state plan for all individuals in the family may not exceed #e percent of the family income of the family involved1 as applied on a quarterly or monthly basis 7as specified by the ,state74 7,c7 ,cases of nonpayment ,notwithstanding subsection 7e71 a ,state may permit a provider participating under the ,state plan to require1 as a condition for the provision of care1 items1 or services to a specified individual entitled to medical assistance under this title for such care1 items1 or services1 the payment of any deductions1 cost sharing1 or similar charges authorized to be imposed with respect to such care1 items1 or services4 ,nothing in this subparagraph shall be construed as preventing a provider from reducing or waiving the application of such deductions1 cost sharing1 or similar charges on a case-by-case basis4 7#c7 ,specified individual defined ,for purposes of this subsection1 the term specified individual means an individual who has a family income 7as determined in accordance with section #aijb7;e77#ad77 that exceeds the poverty line 7as defined in section #baaj7;c77#e77 applicable to a family of the size involved and-- 7,a7 is enrolled under section #aijb7;a77#aj77;,a77i77,,viii72 or 7,b7 is described in such subsection and otherwise enrolled under a waiver of the ,state plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii74 7#d7 ,state defined ,for purposes of this subsection1 the term ,state means #a of the #ej ,states or the ,district of ,columbia4 4 7b7 ,conforming amendments 7#a7 ,required application ,section #aijb7;a77#ad7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#ad77 is amended by inserting and provide for imposition of such deductions1 cost sharing1 or similar charges for care1 items1 or services furnished to specified individuals 7as defined in paragraph 7#c7 of section #aiaf7k77 in accordance with paragraph 7#b7 of such section after section #aiaf4 7#b7 ,nonapplicability of alternative cost sharing ,section #aiaf;,a7a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo-#a7;a77#a77 is amended1 in the second sentence1 by striking or 7j7 and inserting 7j71 or 7k74 7c7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #ae1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 ,e ,expanding ,access to ,care #gaaba4 ,making certain adjustments to coverage of home or community-based services under ,medicaid 7a7 ,expanding ,,hcbs coverage under section #aiae7;c7 waivers ,section #aiae7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 is amended-- 7#a7 in paragraph 7#c71 by inserting paragraph 7#aa7 or before subsection 7h77#b72 and 7#b7 by adding at the end the following new paragraph3 7#aa7 ,expanding coverage for home or community-based services 7,a7 ,in general ,beginning ,july #a1 #bjbh1 notwithstanding paragraph 7#a71 the ,secretary may approve a waiver that is standalone from any other waiver approved under this subsection to include as medical assistance under the ,state plan of such ,state payment for part or all of the cost of home or community-based services 7other than room and board 7as described in paragraph 7#a777 approved by the ,secretary which are provided pursuant to a written plan of care to individuals described in subparagraph 7,b77iii74 ,a waiver approved under this paragraph shall be for an initial term of #c years and1 upon the request of the ,state1 shall be extended for additional #e-year periods unless the ,secretary determines that for the previous waiver period the requirements specified under this subsection 7excluding those excepted under subparagraph 7,b77 have not been met4 7,b7 ,state requirements ,in addition to the requirements specified under this subsection 7except for the requirements described in subparagraphs 7,c7 and 7,d7 of paragraph 7#b7 and any other requirement specified under this subsection that the ,secretary determines to be inapplicable in the context of a waiver that does not require individuals to have a determination described in paragraph 7#a771 a ,state shall meet the following requirements as a condition of waiver approval3 7i7 ,as of the date that such ,state requests a waiver under this subsection to provide home or community-based services to individuals described in clause 7iii71 all other waivers 7if any7 granted under this subsection to such ,state meet the requirements of this subsection4 7ii7 ,the ,state demonstrates to the ,secretary that approval of a waiver under this subsection with respect to individuals described in clause 7iii7 will not result in a material increase of the average amount of time that individuals with respect to whom a determination described in paragraph 7#a7 has been made will need to wait to receive home or community-based services under any other waiver granted under this subsection1 as determined by the ,secretary4 7iii7 ,the ,state establishes needs-based criteria1 subject to the approval of the ,secretary1 regarding who will be eligible for home or community-based services under a waiver approved under this paragraph without requiring such individuals to have a determination described in paragraph 7#a71 and specifies the home or community-based services such individuals so eligible will receive4 7iv7 ,the ,state establishes needs-based criteria for determining whether an individual described in clause 7iii7 requires the level of care provided in a hospital1 nursing facility1 or an intermediate care facility for individuals with developmental disabilities under the ,state plan or under any waiver of such plan that are more stringent than the needs-based criteria established under clause 7iii7 for determining eligibility for home or community-based services4 7v7 ,the ,state attests that the ,state's average per capita expenditure for medical assistance under the ,state plan 7or waiver of such plan7 provided with respect to such individuals enrolled in a waiver under this paragraph will not exceed the ,state's average per capita expenditure for medical assistance for individuals receiving institutional care under the ,state plan 7or waiver of such plan7 for the duration that the waiver under this paragraph is in effect4 7vi7 ,the ,state provides to the ,secretary data 7in such form and manner as the ,secretary may specify7 regarding the number of individuals described in clause 7iii7 with respect to a ,state seeking approval of a waiver under this subsection1 to whom the ,state will make such services available under such waiver4 7vii7 ,the ,state agrees to provide to the ,secretary1 not less frequently than annually1 data for purposes of paragraph 7#b77;,e7 7in such form and manner as the ,secretary may specify7 regarding1 with respect to each preceding year in which a waiver under this subsection to provide home or community-based services to individuals described in clause 7iii7 was in effect-- 7,i7 the cost 7as such term is defined by the ,secretary7 of such services furnished to individuals described in clause 7iii71 broken down by type of service2 7,,ii7 with respect to each type of home or community-based service provided under the waiver1 the length of time that such individuals have received such service2 7,,iii7 a comparison between the data described in subclause 7,i7 and any comparable data available with respect to individuals with respect to whom a determination described in paragraph 7#a7 has been made and with respect to individuals receiving institutional care under this title2 and 7,,iv7 the number of individuals who have received home or community-based services under the waiver during the preceding year4 7,c7 ,limitation on payments ,no payments made to carry out this paragraph shall be used by a ,state to make payments to a third party on behalf of an individual practitioner for benefits such as health insurance1 skills training1 and other benefits customary for employees1 in the case of a class of practitioners for which the program established under this title is the primary source of revenue4 4 7b7 ,implementation funding 7#a7 ,in general ,there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services-- 7,a7 for fiscal year #bjbf1 #ej1jjj1jjj for purposes of carrying out the provisions of1 and the amendments made by1 this section1 to remain available until expended2 and 7,b7 for fiscal year #bjbg1 #ajj1jjj1jjj for purposes of making payments to ,states1 subject to paragraph 7#b71 to support ,state systems to deliver home or community-based services under section #aiae7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 7as amended by this section7 or under section #aaae of such ,act 7#db ,u4,s4,c4 #acae71 to remain available until expended4 7#b7 ,payments based on ,state ,,hcbs eligible population ,payments to ,states from amounts made available by paragraph 7#a77;,b7 shall be made1 with respect to a ,state1 on the basis of the proportion of the population of the ,state that is receiving home or community-based services under section#aiae7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 7as amended by this section7 or under section #aaae of such ,act 7#db ,u4,s4,c4 #acae71 as compared to all ,states4 #b ,medicare ,a ,strengthening eligibility requirements #gabja4 ,limiting ,medicare coverage of certain individuals ,title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 is amended by adding at the end the following new section3 #ahii;,c4 ,limiting ,medicare coverage of certain individuals 7a7 ,in general ,subject to subsection 7b71 an individual may be entitled to1 or enrolled for1 benefits under this title only if the individual is-- 7#a7 a citizen or national of the ,united ,states2 7#b7 an alien who is lawfully admitted for permanent residence under the ,immigration and ,nationality ,act2 7#c7 an alien who has been granted the status of ,cuban and ,haitian entrant1 as defined in section #eja7;e7 of the ,refugee ,education ,assistance ,act of #aihj 7,public ,law #if-dbb72 or 7#d7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif4 7b7 ,application to individuals currently entitled to or enrolled for benefits 7#a7 ,in general ,in the case of an individual who is entitled to1 or enrolled for1 benefits under this title as of the date of the enactment of this section1 subsection 7a7 shall apply beginning on the date that is #ah months after such date of enactment4 7#b7 ,review by commissioner of social security 7,a7 ,in general ,not later than #a year after the date of the enactment of this section1 the ,commissioner of ,social ,security shall complete a review of individuals entitled to1 or enrolled for1 benefits under this title as of such date of enactment for purposes of identifying individuals not described in any of paragraphs 7#a7 through 7#d7 of subsection 7a74 7,b7 ,notice ,the ,commissioner of ,social ,security shall notify each individual identified under the review conducted under subparagraph 7,a7 that such individual's entitlement to1 or enrollment for1 benefits under this title will be terminated as of the date that is #ah months after the date of the enactment of this section4 ,such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual's comprehension of such notification4 4 ,b ,improving services for seniors #gabjb4 ,temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances 7a7 ,in general ,section #ahdh7t7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#d7t77 is amended-- 7#a7 in the subsection heading1 by striking during #bjba through #bjbd2 7#b7 in paragraph 7#a7-- 7,a7 in the matter preceding subparagraph 7,a71 by striking and #bjbd and inserting #bjbd1 and #bjbf2 7,b7 in subparagraph 7,d71 by striking and at the end2 7,c7 in subparagraph 7,e71 by striking the period at the end and inserting 2 and2 and 7,d7 by adding at the end the following new subparagraph3 7,f7 such services furnished on or after ,january #a1 #bjbf1 and before ,january #a1 #bjbg1 by #b4e percent4 2 and 7#c7 in paragraph 7#b77;,c7-- 7,a7 in the subparagraph heading1 by inserting and #bjbf after #bjbd2 and 7,b7 by striking or #bjbd each place it appears and inserting #bjbd1 or #bjbf4 7b7 ,conforming amendment ,section #ahdh7;c77#b77;,b77iv77,v7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#d7;c77#b77;,b77iv77,v77 is amended by striking or #bjbd and inserting #bjbd1 or #bjbf4 #gabjc4 ,expanding and clarifying the exclusion for orphan drugs under the ,drug ,price ,negotiation ,program 7a7 ,in general ,section #aaib7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f-#a7;e77 is amended-- 7#a7 in paragraph 7#a71 in the matter preceding subparagraph 7,a71 by striking and 7#c7 and inserting through 7#d72 7#b7 in paragraph 7#c77;,a7-- 7,a7 by striking only one rare disease or condition and inserting one or more rare diseases or conditions2 and 7,b7 by striking such disease or condition and inserting one or more such rare diseases or conditions 7as such term is defined in section #ebf7;a77#b7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act72 and 7#c7 by adding at the end the following new paragraph3 7#d7 ,treatment of former orphan drugs ,in the case of a drug or biological product that1 as of the date of the approval or licensure of such drug or biological product1 is a drug or biological product described in paragraph 7#c77;,a71 paragraph 7#a77;,a77ii7 or 7#a77;,b77ii7 7as applicable7 shall apply as if the reference to the date of such approval or the date of such licensure1 respectively1 were instead a reference to the first day after the date of such approval for which such drug is not a drug described in paragraph 7#c77;,a7 or the first day after the date of such licensure for which such biological product is not a biological product described in paragraph 7#c77;,a71 respectively4 4 7b7 ,application ,the amendments made by subsection 7a7 shall apply with respect to initial price applicability years 7as defined in section #aaia7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f7b777 beginning on or after ,january #a1 #bjbh4 #c ,health ,tax ,a ,improving eligibility criteria #gacja4 ,permitting premium tax credit only for certain individuals 7a7 ,in general ,section #cf;,b7e77#a7 is amended by inserting or1 in the case of aliens who are lawfully present1 are not eligible aliens after individuals who are not lawfully present4 7b7 ,eligible aliens ,section #cf;,b7e77#b7 is amended-- 7#a7 by striking ,for purposes of this section1 an individual and inserting 8,for purposes of this section-- 7,a7 ,in general ,an individual 1 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,eligible aliens ,an individual who is an alien and lawfully present shall be treated as an eligible alien if such individual is1 and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed-- 7i7 an alien who is lawfully admitted for permanent residence under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq471 7ii7 an alien who has been granted the status of ,cuban and ,haitian entrant1 as defined in section #eja7;e7 of the ,refugee ,education ,assistance ,act of #aihj 7,public ,law #if-dbb72 or 7iii7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif 7#h ,u4,s4,c4 #afab7;b77#b77;,g774 4 7c7 ,conforming amendments 7#a7 ,verification of information ,section #adaa of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjha7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#a71 by striking and section #cf;,b7e7 of the ,internal ,revenue ,code of #aihf2 and 7ii7 in paragraph 7#b7-- 7,i7 in subparagraph 7,a71 by striking and at the end2 7,,ii7 in subparagraph 7,b71 by adding and at the end2 and 7,,iii7 by adding at the end the following new subparagraph3 7,c7 in the case such individual is an alien lawfully present in the ,united ,states1 whether such individual is an eligible alien 7within the meaning of section #cf;,b7e77#b7 of such ,code72 2 7,b7 in subsection 7b77#c71 by adding at the end the following new subparagraph3 7,d7 ,immigration status ,in the case the individual's eligibility is based on an attestation of the enrollee's immigration status1 an attestation that such individual is an eligible alien 7within the meaning of #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf74 2 and 7,c7 in subsection 7c77#b77;,b77ii71 by adding at the end the following new subclause3 7,,iii7 ,in the case of an individual described in clause 7i77,i7 with respect to whom a premium tax credit under section #cf;,b of the ,internal ,revenue ,code of #aihf is being claimed1 the attestation that the individual is an eligible alien 7within the meaning of section #cf;,b7e77#b7 of such ,code74 4 7#b7 ,advance determinations ,section #adab7;d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjhb7;d77 is amended by inserting before the period at the end the following3 1 or credits under section #cf;,b of the ,internal ,revenue ,code of #aihf for aliens who are not eligible aliens 7within the meaning of section #cf;,b7e77#b7 of such ,code74 7#c7 ,effective date ,the amendments made by this subsection shall apply with respect to plan years beginning on or after ,january #a1 #bjbg4 7d7 ,requirement to maintain minimum essential coverage ,section #ejjj;,a7d77#c7 is amended by striking an alien lawfully present in the ,united ,states and inserting an eligible alien 7within the meaning of section #cf;,b7e77#b774 7e7 ,effective date ,the amendments made by this section 7other than the amendments made by subsection 7c77 shall apply to taxable years beginning after ,december #ca1 #bjbf4 #gacjb4 ,disallowing premium tax credit during periods of medicaid ineligibility due to alien status 7a7 ,in general ,section #cf;,b7c77#a7 is amended by striking subparagraph 7,b74 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,b ,preventing waste1 fraud1 and abuse #gacjc4 ,requiring verification of eligibility for premium tax credit 7a7 ,in general ,section #cf;,b7c7 is amended by adding at the end the following new paragraphs3 7#e7 ,exchange enrollment verification requirement 7,a7 ,in general ,the term coverage month shall not include1 with respect to any individual covered by a qualified health plan enrolled in through an ,exchange1 any month beginning before the ,exchange verifies1 using applicable enrollment information that shall be provided or verified by the applicant1 such individual's eligibility-- 7i7 to enroll in the plan through the ,exchange1 and 7ii7 for any advance payment under section #adab of the ,patient ,protection and ,affordable ,care ,act of the credit allowed under this section4 7,b7 ,applicable enrollment information ,for purposes of subparagraph 7,a71 applicable enrollment information shall include affirmation of at least the following information 7to the extent relevant in determining eligibility described in subparagraph 7,a773 7i7 ,household income and family size4 7ii7 ,whether the individual is an eligible alien4 7iii7 ,any health coverage status or eligibility for coverage4 7iv7 ,place of residence4 7v7 ,such other information as may be determined by the ,secretary 7in consultation with the ,secretary of ,health and ,human ,services7 as necessary to the verification prescribed under subparagraph 7,a74 7,c7 ,verification of past months ,in the case of a month that begins before verification prescribed by subparagraph 7,a71 such month shall be treated as a coverage month if the ,exchange verifies for such month 7using applicable enrollment information that shall be provided or verified by the applicant7 such individual's eligibility to have so enrolled and for any such advance payment4 7,d7 ,exchange participation2 coordination with other procedures for determining eligibility ,an individual shall not1 solely by reason of failing to meet the requirements of this paragraph with respect to a month1 be treated for such month as ineligible to enroll in a qualified health plan through an ,exchange4 7,e7 ,waiver for certain special enrollment periods ,the ,secretary may waive the application of subparagraph 7,a7 in the case of an individual who enrolls in a qualified health plan through an ,exchange for #a or more months of the taxable year during a special enrollment period provided by the ,exchange on the basis of a change in the family size of the individual4 7,f7 ,information and reliance on third-party sources ,an ,exchange shall be permitted to use any data available to the ,exchange and any reliable third-party sources in collecting information for verification by the applicant4 7#f7 ,exchange compliance with filing requirements ,the term coverage month shall not include1 with respect to any individual covered by a qualified health plan enrolled in through an ,exchange1 any month for which the ,exchange does not meet the requirements of section #aee4cje7;f77#d77;iii7 of title #de1 ,code of ,federal ,regulations 7as published in the ,federal ,register on ,june #be1 #bjbe 7#ij ,fed4 ,reg4 #bgjgd71 applied as though it applied to all plan years after #bjbe71 with respect to the individual4 4 7b7 ,pre-enrollment verification process required ,section #cf;,b7c77#c77;,a7 is amended-- 7#a7 by striking health plan4--,the term and inserting 8health plan4-- 7i7 ,in general ,the term 1 and 7#b7 by adding at the end the following new clause3 7ii7 ,pre-enrollment verification process required ,such term shall not include any plan enrolled in through an ,exchange1 unless such ,exchange provides a process for pre-enrollment verification through which any applicant may1 beginning not later than ,august #a1 verify with the ,exchange the applicant's household income and eligibility for enrollment in such plan for plan years beginning in the subsequent year4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbg4 #gacjd4 ,disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period 7a7 ,in general ,section #cf;,b7c77#c77;,a71 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new clause3 7iii7 ,exception in case of certain special enrollment periods ,such term shall not include any plan enrolled in during a special enrollment period provided for by an ,exchange-- 7,i7 on the basis of the relationship of the individual's expected household income to such a percentage of the poverty line 7or such other amount7 as is prescribed by the ,secretary of ,health and ,human ,services for purposes of such period1 and 7,,ii7 not in connection with the occurrence of an event or change in circumstances specified by the ,secretary of ,health and ,human ,services for such purposes4 4 7b7 ,effective date ,the amendments made by this section shall apply with respect to plan years beginning after ,december #ca1 #bjbe4 #gacje4 ,eliminating limitation on recapture of advance payment of premium tax credit 7a7 ,in general ,section #cf;,b7f77#b7 is amended by striking subparagraph 7,b74 7b7 ,conforming amendments 7#a7 ,section #cf;,b7f77#b7 is amended by striking advance payments4-- and all that follows through ,if the advance payments and inserting the following3 advance payments4--,if the advance payments4 7#b7 ,section #ce7;g77#ab77;,b77ii7 is amended by striking then section #cf;,b7f77#b77;,b7 shall be applied by substituting the amount determined under clause 7i7 for the amount determined under section #cf;,b7f77#b77;,a7 and inserting then the amount determined under clause 7i7 shall be substituted for the amount determined under section #cf;,b7f77#b74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 ,c ,enhancing choice for patients #gacjf4 ,permanent extension of safe harbor for absence of deductible for telehealth services 7a7 ,in general ,subparagraph 7,e7 of section #bbc7;c77#b7 is amended to read as follows3 7,e7 ,safe harbor for absence of deductible for telehealth ,a plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services4 4 7b7 ,certain coverage disregarded ,clause 7ii7 of section #bbc7;c77#a77;,b7 is amended by striking 7in the case of months or plan years to which paragraph 7#b77;,e7 applies74 7c7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjbd4 #gacjg4 ,allowance of bronze and catastrophic plans in connection with health savings accounts 7a7 ,in general ,section #bbc7;c77#b7 is amended by adding at the end the following new subparagraph3 7,h7 ,bronze and catastrophic plans treated as high deductible health plans ,the term high deductible health plan shall include any plan which is-- 7i7 available as individual coverage through an ,exchange established under section #acaa or #acba of the ,patient ,protection and ,affordable ,care ,act1 and 7ii7 described in subsection 7d77#a77;,a7 or 7e7 of section #acjb of such ,act4 4 7b7 ,effective date ,the amendment made by this section shall apply to months beginning after ,december #ca1 #bjbe4 #gacjh4 ,treatment of direct primary care service arrangements 7a7 ,in general ,section #bbc7;c77#a7 is amended by adding at the end the following new subparagraph3 7,e7 ,treatment of direct primary care service arrangements 7i7 ,in general ,a direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph 7,a77ii74 7ii7 ,direct primary care service arrangement ,for purposes of this subparagraph-- 7,i7 ,in general ,the term direct primary care service arrangement means1 with respect to any individual1 an arrangement under which such individual is provided medical care 7as defined in section #bac7;d77 consisting solely of primary care services provided by primary care practitioners 7as defined in section #ahcc7x77#b77;,a7 of the ,social ,security ,act1 determined without regard to clause 7ii7 thereof71 if the sole compensation for such care is a fixed periodic fee4 7,,ii7 ,limitation ,with respect to any individual for any month1 such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements 7determined without regard to this subclause7 with respect to such individual for such month exceed #aej 7twice such dollar amount in the case of an individual with any direct primary care service arrangement 7as so determined7 that covers more than one individual74 7iii7 ,certain services specifically excluded from treatment as primary care services ,for purposes of this subparagraph1 the term primary care services shall not include-- 7,i7 procedures that require the use of general anesthesia1 7,,ii7 prescription drugs 7other than vaccines71 and 7,,iii7 laboratory services not typically administered in an ambulatory primary care setting4 ,the ,secretary1 after consultation with the ,secretary of ,health and ,human ,services1 shall issue regulations or other guidance regarding the application of this clause4 4 7b7 ,direct primary care service arrangement fees treated as medical expenses ,section #bbc7;d77#b77;,c7 is amended by striking or at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 or1 and by adding at the end the following new clause3 7v7 any direct primary care service arrangement4 4 7c7 ,inflation adjustment ,section #bbc7;g77#a7 is amended-- 7#a7 by striking in subsections 7b77#b7 and 7c77#b77;,a7 and inserting in subsections 7b77#b71 7c77#b77;,a71 and in the case of taxable years beginning after #bjbf1 7c77#a77;,e77ii77,,ii71 7#b7 in subparagraph 7,b71 by striking clause 7ii7 in clause 7i7 and inserting clauses 7ii7 and 7iii71 by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by inserting after clause 7ii7 the following new clause3 7iii7 in the case of the dollar amount in subsection 7c77#a77;,e77ii77,,ii71 calendar year #bjbe4 1 and 7#c7 by inserting 1 7c77#a77;,e77ii77,,ii71 after 7b77#b7 in the last sentence4 7d7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjbe4 #d ,protecting ,rural ,hospitals and ,providers #gadja4 ,rural ,health ,transformation ,program 7a7 ,in general ,section #baje of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;ee7 is amended by adding at the end the following new subsection3 7h7 ,rural health transformation program 7#a7 ,appropriation 7,a7 ,in general ,there are appropriated1 out of any money in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services 7in this subsection referred to as the ,administrator71 to provide allotments to ,states for purposes of carrying out the activities described in paragraph 7#f7-- 7i7 #aj1jjj1jjj1jjj for fiscal year #bjbf2 7ii7 #aj1jjj1jjj1jjj for fiscal year #bjbg2 7iii7 #aj1jjj1jjj1jjj for fiscal year #bjbh2 7iv7 #aj1jjj1jjj1jjj for fiscal year #bjbi2 and 7v7 #aj1jjj1jjj1jjj for fiscal year #bjcj4 7,b7 ,unexpended or unobligated funds 7i7 ,in general ,any amounts appropriated under subparagraph 7,a7 that are unexpended or unobligated as of ,october #a1 #bjcb1 shall be returned to the ,treasury of the ,united ,states4 7ii7 ,redistribution of unexpended or unobligated funds ,in carrying out subparagraph 7,a71 the ,administrator shall1 not later than ,march #ca1 #bjbh1 and annually thereafter through ,march #ca1 #bjcb1 determine the amount of funds1 if any1 that are available under such subparagraph for a previous fiscal year1 are unexpended or unobligated with respect to such fiscal year1 and will not be available to a ,state in the current fiscal year1 pursuant to clause 7iii74 7iii7 ,availability of funds 7,i7 ,in general ,amounts allotted to a ,state under this subsection for a year shall be available for expenditure by the ,state through the end of the fiscal year following the fiscal year in which such amounts are allotted4 7,,ii7 ,availability of amounts redistributed ,amounts redistributed to a ,state under clause 7ii7 with respect to a fiscal year shall be available for expenditure by the ,state through the end of the fiscal year following the fiscal year in which such amounts are redistributed 7except in the case of amounts redistributed in fiscal year #bjcb which shall only be available for expenditure through ,september #cj1 #bjcb74 7iv7 ,misuse of funds ,if the ,administrator determines that a ,state is not using amounts allotted or redistributed to the ,state under this subsection in a manner consistent with the description provided by the ,state in its application approved under paragraph 7#b71 the ,administrator may withhold payments to1 or reduce payments to1 or recover previous payments from1 the ,state under this subsection as the ,administrator deems appropriate1 and any amounts so withheld1 or that remain after any such reduction1 or so recovered1 shall be returned to the ,treasury of the ,united ,states4 7#b7 ,application 7,a7 ,in general ,to be eligible for an allotment under this subsection1 a ,state shall submit to the ,administrator during an application submission period to be specified by the ,administrator 7but that ends not later than ,december #ca1 #bjbe7 an application in such form and manner as the ,administrator may specify1 that includes-- 7i7 a detailed rural health transformation plan-- 7,i7 to improve access to hospitals1 other health care providers1 and health care items and services furnished to rural residents of the ,state2 7,,ii7 to improve health care outcomes of rural residents of the ,state2 7,,iii7 to prioritize the use of new and emerging technologies that emphasize prevention and chronic disease management2 7,,iv7 to initiate1 foster1 and strengthen local and regional strategic partnerships between rural hospitals and other health care providers in order to promote measurable quality improvement1 increase financial stability1 maximize economies of scale1 and share best practices in care delivery2 7,v7 to enhance economic opportunity for1 and the supply of1 health care clinicians through enhanced recruitment and training2 7,,vi7 to prioritize data and technology driven solutions that help rural hospitals and other rural health care providers furnish high-quality health care services as close to a patient's home as is possible2 7,,vii7 that outlines strategies to manage long-term financial solvency and operating models of rural hospitals in the ,state2 and 7,,viii7 that identifies specific causes driving the accelerating rate of stand-alone rural hospitals becoming at risk of closure1 conversion1 or service reduction2 7ii7 a certification that none of the amounts provided under this subsection shall be used by the ,state for an expenditure that is attributable to an intergovernmental transfer1 certified public expenditure1 or any other expenditure to finance the non-,federal share of expenditures required under any provision of law1 including under the ,state plan established under this title1 the ,state plan established under title ,,xix1 or under a waiver of such plans2 and 7iii7 such other information as the ,administrator may require4 7,b7 ,deadline for approval ,not later than ,december #ca1 #bjbe1 the ,administrator shall approve or deny all applications submitted for an allotment under this subsection4 7,c7 ,one-time application ,if an application of a ,state for an allotment under this subsection is approved by the ,administrator1 the ,state shall be eligible for an allotment under this subsection for each of fiscal years #bjbf through #bjcj1 except as provided in paragraph 7#a77;,b77iv74 7,d7 ,eligibility ,only the #ej ,states shall be eligible for an allotment under this subsection and all references in this subsection to a ,state shall be treated as only referring to the #ej ,states4 7#c7 ,allotments 7,a7 ,in general ,for each of fiscal years #bjbf through #bjcj1 the ,administrator shall determine under subparagraph 7,b7 the amount of the allotment for such fiscal year for each ,state with an approved application under this subsection4 7,b7 ,amount determined ,subject to subparagraph 7,c71 from the amounts appropriated under paragraph 7#a77;,a7 for each of fiscal years #bjbf through #bjcj1 the ,administrator shall allot-- 7i7 #ej percent of the amounts appropriated for each such fiscal year equally among all ,states with an approved application under this subsection2 and 7ii7 #ej percent of the amounts appropriated for each such fiscal year among all such ,states in an amount to be determined by the ,administrator in accordance with subparagraph 7,c74 7,c7 ,requirements ,in determining the amount to be allotted to a ,state under clause 7ii7 of subparagraph 7,b7 for a fiscal year1 the ,administrator shall-- 7i7 ensure that not less than #a_/d of the ,states with an approved application under this subsection for a fiscal year are allotted funds from amounts that are to be allotted under clause 7ii7 of such subparagraph2 and 7ii7 consider-- 7,i7 the percentage of the ,state population that is located in a rural census tract of a metropolitan statistical area 7as determined under the most recent modification of the ,goldsmith ,modification1 originally published in the ,federal ,register on ,february #bg1 #aiib 7#eg ,fed4 ,reg4 #fgbe772 7,,ii7 the proportion of rural health facilities 7as defined in subparagraph 7,d77 in the ,state relative to the number of rural health facilities nationwide2 7,,iii7 the situation of hospitals in the ,state1 as described in section #aijb7;a77#ac77;,a77iv72 and 7,,iv7 any other factors that the ,administrator determines appropriate4 7,d7 ,rural health facility defined ,for the purposes of subparagraph 7,c77ii71 the term rural health facility means the following3 7i7 ,a subsection 7d7 hospital 7as defined in paragraph 7#a77;,b7 of section #ahhf7;d77 that-- 7,i7 is located in a rural area 7as defined in paragraph 7#b77;,d7 of such section72 7,,ii7 is treated as being located in a rural area pursuant to paragraph 7#h77;,e7 of such section2 or 7,,iii7 is located in a rural census tract of a metropolitan statistical area 7as determined under the most recent modification of the ,goldsmith ,modification1 originally published in the ,federal ,register on ,february #bg1 #aiib 7#eg ,fed4 ,reg4 #fgbe774 7ii7 ,a critical access hospital 7as defined in section #ahfa7mm77#a774 7iii7 ,a sole community hospital 7as defined in section #ahhf7;d77#e77;,d77iii774 7iv7 ,a ,medicare-dependent1 small rural hospital 7as defined in section #ahhf7;d77#e77;,g77iv774 7v7 ,a low-volume hospital 7as defined in section #ahhf7;d77#ab77;,c774 7vi7 ,a rural emergency hospital 7as defined in section #ahfa7kkk77#b774 7vii7 ,a rural health clinic 7as defined in section #ahfa7;aa77#b774 7viii7 ,a ,federally qualified health center 7as defined in section #ahfa7;aa77#d774 7ix7 ,a community mental health center 7as defined in section #ahfa7;ff77#c77;,b774 7x7 ,a health center that is receiving a grant under section #ccj of the ,public ,health ,service ,act4 7xi7 ,an opioid treatment program 7as defined in section #ahfa7;jjj77#b77 that is located in a rural census tract of a metropolitan statistical area 7as determined under the most recent modification of the ,goldsmith ,modification1 originally published in the ,federal ,register on ,february #bg1 #aiib 7#eg ,fed4 ,reg4 #fgbe774 7xii7 ,a certified community behavioral health clinic 7as defined in section #aije7;jj77#b77 that is located in a rural census tract of a metropolitan statistical area 7as determined under the most recent modification of the ,goldsmith ,modification1 originally published in the ,federal ,register on ,february #bg1 #aiib 7#eg ,fed4 ,reg4 #fgbe774 7#d7 ,no matching payment ,a ,state approved for an allotment under this subsection for a fiscal year shall not be required to provide any matching funds as a condition for receiving payments from the allotment4 7#e7 ,terms and conditions ,the ,administrator shall specify such terms and conditions for allotments to ,states provided under this subsection as the ,administrator deems appropriate1 including the following3 7,a7 ,each ,state shall submit to the ,administrator 7at a time1 and in a form and manner1 specified by the ,administrator7-- 7i7 a plan for the ,state to use its allotment to carry out #c or more of the activities described in paragraph 7#f72 and 7ii7 annual reports on the use of allotments1 including such additional information as the ,administrator determines appropriate4 7,b7 ,not more than #aj percent of the amount allotted to a ,state for a fiscal year may be used by the ,state for administrative expenses4 7#f7 ,use of funds ,amounts allotted to a ,state under this subsection shall be used for #c or more of the following health-related activities3 7,a7 ,promoting evidence-based1 measurable interventions to improve prevention and chronic disease management4 7,b7 ,providing payments to health care providers for the provision of health care items or services1 as specified by the ,administrator4 7,c7 ,promoting consumer-facing1 technology-driven solutions for the prevention and management of chronic diseases4 7,d7 ,providing training and technical assistance for the development and adoption of technology-enabled solutions that improve care delivery in rural hospitals1 including remote monitoring1 robotics1 artificial intelligence1 and other advanced technologies4 7,e7 ,recruiting and retaining clinical workforce talent to rural areas1 with commitments to serve rural communities for a minimum of #e years4 7,f7 ,providing technical assistance1 software1 and hardware for significant information technology advances designed to improve efficiency1 enhance cybersecurity capability development1 and improve patient health outcomes4 7,g7 ,assisting rural communities to right size their health care delivery systems by identifying needed preventative1 ambulatory1 pre-hospital1 emergency1 acute inpatient care1 outpatient care1 and post-acute care service lines4 7,h7 ,supporting access to opioid use disorder treatment services 7as defined in section #ahfa7;jjj77#a771 other substance use disorder treatment services1 and mental health services4 7,i7 ,developing projects that support innovative models of care that include value-based care arrangements and alternative payment models1 as appropriate4 7,j7 ,additional uses designed to promote sustainable access to high quality rural health care services1 as determined by the ,administrator4 7#g7 ,exemptions ,paragraphs 7#b71 7#c71 7#e71 7#f71 7#h71 7#aj71 7#aa71 and 7#ab7 of subsection 7c7 do not apply to payments under this subsection4 7#h7 ,review ,there shall be no administrative or judicial review under section #aaaf or otherwise of amounts allotted or redistributed to ,states under this subsection1 payments to ,states withheld or reduced under this subsection1 or previous payments recovered from ,states under this subsection4 7#i7 ,health care provider defined ,for purposes of this subsection1 the term health care provider means a provider of services or supplier who is enrolled under this title1 title ,,xviii1 or title ,,xix4 4 7b7 ,conforming amendments ,title ,,xxi of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;aa7 is amended-- 7#a7 in section #baja-- 7,a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by striking ,the purpose and inserting ,except with respect to the rural health transformation program established in section #baje7;h71 the purpose2 and 7,b7 in subsection 7b71 in the matter preceding paragraph 7#a71 by inserting subsection 7a7 or 7g7 of before section #baje2 7#b7 in section #baje7;c77#a71 by striking and may not include and inserting or to carry out the rural health transformation program established in subsection 7h7 and1 except in the case of amounts made available under subsection 7h71 may not include2 and 7#c7 in section #bajf7;a77#a71 by inserting subsection 7a7 or 7g7 of before section #baje4 7c7 ,implementation ,the ,administrator of the ,centers for ,medicare ,medicaid ,services shall implement this section1 including the amendments made by this section1 by program instruction or other forms of program guidance4 7d7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,administrator of the ,centers for ,medicare ,medicaid ,services1 #bjj1jjj1jjj for fiscal year #bjbe1 to remain available until expended4 ,c ,increase in debt limit #gbjja4 ,modification of limitation on the public debt ,the limitation under section #caja7;b7 of title #ca1 ,united ,states ,code1 as most recently increased by section #dja7;b7 of ,public ,law #aah-e 7#ca ,u4,s4,c4 #caja note71 is increased by #e1jjj1jjj1jjj1jjj4 ,d ,unemployment #gcjja4 ,ending unemployment payments to jobless millionaires 7a7 ,prohibition on use of ,federal funds 7#a7 ,in general ,no ,federal funds may be used-- 7,a7 to make payments of unemployment compensation benefits under an unemployment compensation program of the ,united ,states in a year to an individual whose wages during the individual's base period are equal to or exceed #a1jjj1jjj2 or 7,b7 for any administrative costs associated with making payments described in subparagraph 7,a74 7#b7 ,compliance 7,a7 ,self-certification ,any application for unemployment compensation under an unemployment compensation program of the ,united ,states shall include a form or procedure for an individual applicant to certify that such individual's wages during the individual's base period do not equal or exceed #a1jjj1jjj4 7,b7 ,verification ,each ,state agency that is responsible for administering any unemployment compensation program of the ,united ,states shall utilize available systems to verify wage eligibility by assessing claimant income to the degree possible4 7#c7 ,recovery of overpayments ,each ,state agency that is responsible for administering any unemployment compensation program of the ,united ,states shall require individuals who have received amounts of unemployment compensation under such a program to which they were not entitled to repay such amounts4 7#d7 ,effective date ,the prohibition under paragraph 7#a7 shall apply to weeks of unemployment beginning on or after the date of the enactment of this ,act4 7b7 ,unemployment compensation program of the ,united ,states defined ,in this section1 the term unemployment compensation program of the ,united ,states means-- 7#a7 unemployment compensation for ,federal civilian employees under subchapter ,i of chapter #he of title #e1 ,united ,states ,code2 7#b7 unemployment compensation for ex-servicemembers under subchapter ,,ii of chapter #he of title #e1 ,united ,states ,code2 7#c7 extended benefits under the ,federal-,state ,extended ,unemployment ,compensation ,act of #aigj 7#bf ,u4,s4,c4 #ccjd note72 7#d7 any ,federal temporary extension of unemployment compensation2 7#e7 any ,federal program that increases the weekly amount of unemployment compensation payable to individuals2 and 7#f7 any other ,federal program providing for the payment of unemployment compensation1 as determined by the ,secretary of ,labor4 ,,viii ,committee on ,health1 ,education1 ,labor1 and ,pensions ,a ,exemption of certain assets #hjjja4 ,exemption of certain assets 7a7 ,exemption of certain assets ,section #dhj7;f77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgvv7f77#b77 is amended-- 7#a7 by striking net value of the and inserting the following3 8net value of-- 7,a7 the 2 7#b7 by striking the period at the end and inserting a semicolon2 and 7#c7 by adding at the end the following3 7,b7 a family farm on which the family resides2 7,c7 a small business with not more than #ajj full-time or full-time equivalent employees 7or any part of such a small business7 that is owned and controlled by the family2 or 7,d7 a commercial fishing business and related expenses1 including fishing vessels and permits owned and controlled by the family4 4 7b7 ,effective date and application ,the amendments made by subsection 7a7 shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each subsequent award year1 as determined under the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq474 ,b ,loan ,limits #hajja4 ,establishment of loan limits for graduate and professional students and parent borrowers2 termination of graduate and professional ,,plus loans ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is amended-- 7#a7 in paragraph 7#c7-- 7,a7 in the paragraph heading1 by inserting and ,federal ,direct ,,plus loans after loans2 7,b7 by striking subparagraph 7,a7 and inserting the following3 7,a7 ,termination of authority to make interest subsidized loans to graduate and professional students ,subject to subparagraph 7,b71 and notwithstanding any provision of this part or part ,b-- 7i7 for any period of instruction beginning on or after ,july #a1 #bjab1 a graduate or professional student shall not be eligible to receive a ,federal ,direct ,stafford loan under this part2 and 7ii7 for any period of instruction beginning on ,july #a1 #bjab1 and ending on ,june #cj1 #bjbf1 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans such a student may borrow in any academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be the maximum annual amount for such student determined under section #dbh;,h1 plus an amount equal to the amount of ,federal ,direct ,stafford loans the student would have received in the absence of this subparagraph4 2 and 7,c7 by adding at the end the following3 7,c7 ,termination of authority to make ,federal ,direct ,,plus loans to graduate and professional students ,subject to paragraph 7#h7 and notwithstanding any provision of this part or part ,b1 for any period of instruction beginning on or after ,july #a1 #bjbf1 a graduate or professional student shall not be eligible to receive a ,federal ,direct ,,plus ,loan under this part4 2 and 7#b7 by adding at the end the following3 7#d7 ,graduate and professional annual and aggregate limits for ,federal ,direct ,unsubsidized ,stafford loans beginning ,july #a1 #bjbf 7,a7 ,annual limits beginning ,july #a1 #bjbf ,subject to paragraphs 7#g77;,a7 and 7#h71 beginning on ,july #a1 #bjbf1 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans-- 7i7 a graduate student1 who is not a professional student1 may borrow in any academic year or its equivalent shall be #bj1ejj2 and 7ii7 a professional student may borrow in any academic year or its equivalent shall be #ej1jjj4 7,b7 ,aggregate limits ,subject to paragraphs 7#f71 7#g77;,a71 and 7#h71 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of ,federal ,direct ,unsubsidized ,stafford loans1 in addition to the amount borrowed for undergraduate education1 that-- 7i7 a graduate student-- 7,i7 who is not 7and has not been7 a professional student1 may borrow for programs of study described in subparagraph 7,c77i7 shall be #ajj1jjj2 or 7,,ii7 who is 7or has been7 a professional student1 may borrow for programs of study described in subparagraph 7,c77i7 shall be an amount equal to-- 7aa7 #bjj1jjj2 minus 7bb7 the amount such student borrowed for programs of study described in subparagraph 7,c77ii72 and 7ii7 a professional student-- 7,i7 who is not 7and has not been7 a graduate student1 may borrow for programs of study described in subparagraph 7,c77ii7 shall be #bjj1jjj2 or 7,,ii7 who is 7or has been7 a graduate student1 may borrow for programs of study described in subparagraph 7,c77ii7 shall be an amount equal to-- 7aa7 #bjj1jjj2 minus 7bb7 the amount such student borrowed for programs of study described in subparagraph 7,c77i74 7,c7 ,definitions 7i7 ,graduate student ,the term graduate student means a student enrolled in a program of study that awards a graduate credential 7other than a professional degree7 upon completion of the program4 7ii7 ,professional student ,in this paragraph1 the term professional student means a student enrolled in a program of study that awards a professional degree1 as defined under section #ffh4b of title #cd1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this paragraph71 upon completion of the program4 7#e7 ,parent borrower annual and aggregate limits for ,federal direct ,,plus loans beginning ,july #a1 #bjbf 7,a7 ,annual limits ,subject to paragraph 7#h7 and notwithstanding any provision of this part or part ,b1 beginning on ,july #a1 #bjbf1 for each dependent student1 the total maximum annual amount of ,federal ,direct ,,plus loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall be #bj1jjj4 7,b7 ,aggregate limits ,subject to paragraph 7#h7 and notwithstanding any provision of this part or part ,b1 beginning on ,july #a1 #bjbf1 for each dependent student1 the total maximum aggregate amount of ,federal ,direct ,,plus loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall be #fe1jjj1 without regard to any amounts repaid1 forgiven1 canceled1 or otherwise discharged on any such loan4 7#f7 ,lifetime maximum aggregate amount for all students ,subject to paragraph 7#h7 and notwithstanding any provision of this part or part ,b1 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of loans made1 insured1 or guaranteed under this title that a student may borrow 7other than a ,federal ,direct ,,plus loan1 or loan under section #dbh;,b1 made to the student as a parent borrower on behalf of a dependent student7 shall be #beg1ejj1 without regard to any amounts repaid1 forgiven1 canceled1 or otherwise discharged on any such loan4 7#g7 ,additional rules regarding annual loan limits 7,a7 ,less than full-time enrollment ,notwithstanding any provision of this part or part ,b1 in any case in which a student is enrolled in a program of study of an institution of higher education on less than a full-time basis during any academic year1 the amount of a loan that student may borrow for an academic year or its equivalent shall be reduced in direct proportion to the degree to which that student is not so enrolled on a full-time basis1 rounded to the nearest whole percentage point1 as provided in a schedule of reductions published by the ,secretary computed for purposes of this subparagraph4 7,b7 ,institutionally determined limits ,notwithstanding the annual loan limits established under this section and1 for undergraduate students1 under this part and part ,b1 beginning on ,july #a1 #bjbf1 an institution of higher education 7at the discretion of a financial aid administrator at the institution7 may limit the total amount of loans made under this part for a program of study for an academic year that a student may borrow1 and that a parent may borrow on behalf of such student1 as long as any such limit is applied consistently to all students enrolled in such program of study4 7#h7 ,interim exception for certain students 7,a7 ,application of prior limits ,paragraphs 7#c77;,c71 7#d71 7#e71 and 7#f7 shall not apply1 and paragraph 7#c77;,a77ii7 shall apply as such paragraph was in effect for periods of instruction ending before ,june #cj1 #bjbf1 during the expected time to credential described in subparagraph 7,b71 with respect to an individual who1 as of ,june #cj1 #bjbf-- 7i7 is enrolled in a program of study at an institution of higher education2 and 7ii7 has received a loan 7or on whose behalf a loan was made7 under this part for such program of study4 7,b7 ,expected time to credential ,for purposes of this paragraph1 the expected time to credential of an individual shall be equal to the lesser of-- 7i7 three academic years2 or 7ii7 the period determined by calculating the difference between-- 7,i7 the program length for the program of study in which the individual is enrolled2 and 7,,ii7 the period of such program of study that such individual has completed as of the date of the determination under this subparagraph4 7,c7 ,definition of program length ,in this paragraph1 the term program length means the minimum amount of time in weeks1 months1 or years that is specified in the catalog1 marketing materials1 or other official publications of an institution of higher education for a full-time student to complete the requirements for a specific program of study4 4 ,c ,loan ,repayment #hbjja4 ,loan repayment 7a7 ,transition to income-based repayment plans 7#a7 ,selection ,the ,secretary of ,education shall take such steps as may be necessary to ensure that before ,july #a1 #bjbh1 each borrower who has one or more loans that are in a repayment status in accordance with1 or an administrative forbearance associated with1 an income contingent repayment plan authorized under section #dee7;e7 of the ,higher ,education ,act of #aife 7referred to in this subsection as covered income contingent loans7 selects one of the following income-based repayment plans that is otherwise applicable1 and for which that borrower is otherwise eligible1 for the repayment of the covered income contingent loans of the borrower3 7,a7 ,the ,repayment ,assistance ,plan under section #dee7q7 of the ,higher ,education ,act of #aife4 7,b7 ,the income-based repayment plan under section #dic;,c of the ,higher ,education ,act of #aife4 7,c7 ,any other repayment plan as authorized under section #dee7;d77#a7 of the ,higher ,education ,act of #aife4 7#b7 ,commencement of new repayment plan ,beginning on ,july #a1 #bjbh1 a borrower described in paragraph 7#a7 shall begin repaying the covered income contingent loans of the borrower in accordance with the repayment plan selected under paragraph 7#a71 unless the borrower chooses to begin repaying in accordance with the repayment plan selected under paragraph 7#a7 before such date4 7#c7 ,failure to select ,in the case of a borrower described in paragraph 7#a7 who fails to select a repayment plan in accordance with such paragraph1 the ,secretary of ,education shall-- 7,a7 enroll the covered income contingent loans of such borrower in-- 7i7 the ,repayment ,assistance ,plan under section #dee7q7 of the ,higher ,education ,act of #aife with respect to loans that are eligible for the ,repayment ,assistance ,plan under such subsection2 or 7ii7 the income-based repayment plan under section #dic;,c of such ,act1 with respect to loans that are not eligible for the ,repayment ,assistance ,plan2 and 7,b7 require the borrower to begin repaying covered income contingent loans according to the plans under subparagraph 7,a7 on ,july #a1 #bjbh4 7b7 ,repayment plans ,section #dee7;d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7d77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in the matter preceding subparagraph 7,a71 by inserting before ,july #a1 #bjbf1 who has not received a loan made under this part on or after ,july #a1 #bjbf1 after made under this part2 7,b7 in subparagraph 7,d7-- 7i7 by inserting before ,june #cj1 #bjbh1 before an income contingent repayment plan2 and 7ii7 by striking and after the semicolon2 7,c7 in subparagraph 7,e7-- 7i7 by striking that enables borrowers who have a partial financial hardship to make a lower monthly payment2 7ii7 by striking a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on such ,federal ,direct ,,plus ,loan or a loan under section #dbh;,b made on behalf of a dependent student and inserting an excepted ,consolidation ,loan 7as defined in section #dic;,c7a77#b772 and 7iii7 by striking the period at the end and inserting 2 and2 and 7,d7 by adding at the end the following3 7,f7 beginning on ,july #a1 #bjbf1 the income-based ,repayment ,assistance ,plan under subsection 7q71 provided that-- 7i7 such ,plan shall not be available for the repayment of excepted loans 7as defined in paragraph 7#g77;,e772 and 7ii7 the borrower is required to pay each outstanding loan of the borrower made under this part under such ,repayment ,assistance ,plan1 except that a borrower of an excepted loan 7as defined in paragraph 7#g77;,e77 may repay the excepted loan separately from other loans under this part obtained by the borrower4 2 7#b7 in paragraph 7#e71 by amending subparagraph 7,b7 to read as follows3 7,b7 repay the loan pursuant to an income-based repayment plan under subsection 7q7 or section #dic;,c1 as applicable4 2 and 7#c7 by adding at the end the following3 7#f7 ,termination and limitation of repayment authority 7,a7 ,sunset of repayment plans available before ,july #a1 #bjbf ,paragraphs 7#a7 through 7#d7 of this subsection shall only apply to loans made under this part before ,july #a1 #bjbf4 7,b7 ,prohibitions ,the ,secretary may not1 for any loan made under this part on or after ,july #a1 #bjbf-- 7i7 authorize a borrower of such a loan to repay such loan pursuant to a repayment plan that is not described in paragraph 7#g77;,a72 or 7ii7 carry out or modify a repayment plan that is not described in such paragraph4 7#g7 ,repayment plans for loans made on or after ,july #a1 #bjbf 7,a7 ,design and selection ,beginning on ,july #a1 #bjbf1 the ,secretary shall offer a borrower of a loan made under this part on or after such date 7including such a borrower who also has a loan made under this part before such date7 two plans for repayment of the borrower's loans under this part1 including principal and interest on such loans4 ,the borrower shall be entitled to accelerate1 without penalty1 repayment on such loans4 ,the borrower may choose-- 7i7 a standard repayment plan-- 7,i7 with a fixed monthly repayment amount paid over a fixed period of time equal to the applicable period determined under subclause 7,,ii72 and 7,,ii7 with the applicable period of time for repayment determined based on the total outstanding principal of all loans of the borrower made under this part before1 on1 or after ,july #a1 #bjbf1 at the time the borrower is entering repayment under such plan1 as follows-- 7aa7 for a borrower with total outstanding principal of less than #be1jjj1 a period of #aj years2 7bb7 for a borrower with total outstanding principal of not less than #be1jjj and less than #ej1jjj1 a period of #ae years2 7cc7 for a borrower with total outstanding principal of not less than #ej1jjj and less than #ajj1jjj1 a period of #bj years2 and 7dd7 for a borrower with total outstanding principal of #ajj1jjj or more1 a period of #be years2 or 7ii7 the income-based ,repayment ,assistance ,plan under subsection 7q74 7,b7 ,selection by secretary ,if a borrower of a loan made under this part on or after ,july #a1 #bjbf1 does not select a repayment plan described in subparagraph 7,a71 the ,secretary shall provide the borrower with the standard repayment plan described in subparagraph 7,a77i74 7,c7 ,selection applies to all outstanding loans ,a borrower is required to pay each outstanding loan of the borrower made under this part under the same selected repayment plan1 except that a borrower who selects the ,repayment ,assistance ,plan and also has an excepted loan that is not eligible for repayment under such ,repayment ,assistance ,plan shall repay the excepted loan separately from other loans under this part obtained by the borrower4 7,d7 ,changes of repayment plan ,a borrower may change the borrower's selection of-- 7i7 the standard repayment plan under subparagraph 7,a77i71 or the ,secretary's selection of such plan for the borrower under subparagraph 7,b71 as the case may be1 to the ,repayment ,assistance ,plan under subparagraph 7,a77ii7 at any time2 and 7ii7 the ,repayment ,assistance ,plan under subparagraph 7,a77ii7 to the standard repayment plan under subparagraph 7,a77i7 at any time4 7,e7 ,repayment for borrowers with excepted loans made on or after ,july #a1 #bjbf 7i7 ,standard repayment plan required ,notwithstanding subparagraphs 7,a7 through 7,d71 beginning on ,july #a1 #bjbf1 the ,secretary shall require a borrower who has received an excepted loan made on or after such date 7including such a borrower who also has an excepted loan made before such date7 to repay each excepted loan1 including principal and interest on those excepted loans1 under the standard repayment plan under subparagraph 7,a77i74 ,the borrower shall be entitled to accelerate1 without penalty1 repayment on such loans4 7ii7 ,excepted loan defined ,for the purposes of this paragraph1 the term excepted loan means a loan with an outstanding balance that is-- 7,i7 a ,federal ,direct ,,plus ,loan that is made on behalf of a dependent student2 or 7,,ii7 a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on-- 7aa7 an excepted ,,plus loan1 as defined in section #dic;,c7a77#a72 or 7bb7 an excepted consolidation loan 7as such term is defined in section #dic;,c7a77#b77;,a71 notwithstanding subparagraph 7,b7 of such section74 4 7c7 ,elimination of authority to provide income contingent repayment plans 7#a7 ,repeal ,subsection 7e7 of section #dee of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7e77 is repealed4 7#b7 ,further amendments to eliminate income contingent repayment 7,a7 ,section #dbh of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh7 is amended-- 7i7 in subsection 7b77#a77;,d71 by striking be subject to income contingent repayment in accordance with subsection 7m7 and inserting be subject to income-based repayment in accordance with subsection 7m72 and 7ii7 in subsection 7m7-- 7,i7 in the subsection heading1 by striking ,income ,contingent and2 7,,ii7 by amending paragraph 7#a7 to read as follows3 7#a7 ,authority of secretary to require ,the ,secretary may require borrowers who have defaulted on loans made under this part that are assigned to the ,secretary under subsection 7c77#h7 to repay those loans pursuant to an income-based repayment plan under section #dic;,c4 2 and 7,,iii7 in the heading of paragraph 7#b71 by striking income contingent or4 7,b7 ,section #dbh;,c of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-c7 is amended-- 7i7 in subsection 7a77#c77;,b77i77,v77aa71 by striking for the purposes of obtaining income contingent repayment or income-based repayment and inserting for the purposes of qualifying for an income-based repayment plan under section #dee7q7 or section #dic;,c1 as applicable2 7ii7 in subsection 7b77#e71 by striking be repaid either pursuant to income contingent repayment under part ,d of this title1 pursuant to income-based repayment under section #dic;,c1 or pursuant to any other repayment provision under this section and inserting be repaid pursuant to an income-based repayment plan under section #dic;,c or any other repayment provision under this section2 and 7iii7 in subsection 7c7-- 7,i7 in paragraph 7#b77;,a71 by striking or by the terms of repayment pursuant to income contingent repayment offered by the ,secretary under subsection 7b77#e7 and inserting or by the terms of repayment pursuant to an income-based repayment plan under section #dic;,c2 and 7,,ii7 in paragraph 7#c77;,b71 by striking except as required by the terms of repayment pursuant to income contingent repayment offered by the ,secretary under subsection 7b77#e7 and inserting except as required by the terms of repayment pursuant to an income-based repayment plan under section #dic;,c4 7,c7 ,section #dhe7;d77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajib7;d77#a77 is amended by striking income-contingent and4 7,d7 ,section #did7;a77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;h7a77#b77 is amended-- 7i7 in the paragraph heading1 by striking ,income-contingent and income-based and inserting ,income-based2 and 7ii7 in subparagraph 7,a7-- 7,i7 in the matter preceding clause 7i71 by striking income-contingent or2 and 7,,ii7 in clause 7ii77,i71 by striking section #dee7;e77#h7 or the equivalent procedures established under section #dic;,c7c77#b77;,b71 as applicable and inserting section #dic;,c7c77#b74 7#c7 ,effective date ,the amendments made by this subsection shall take effect on ,july #a1 #bjbh4 7d7 ,repayment assistance plan ,section #dee of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7 is amended by adding at the end the following new subsection3 7q7 ,repayment assistance plan 7#a7 ,in general ,notwithstanding any other provision of this ,act1 beginning on ,july #a1 #bjbf1 the ,secretary shall carry out an income-based repayment plan 7to be known as the ,repayment ,assistance ,plan71 that shall have the following terms and conditions3 7,a7 ,the total monthly repayment amount owed by a borrower for all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan shall be equal to the applicable monthly payment of a borrower calculated under paragraph 7#d77;,b71 except that the borrower may not be precluded from repaying an amount that exceeds such amount for any month4 7,b7 ,the ,secretary shall apply the borrower's applicable monthly payment under this paragraph first toward interest due on each such loan1 next toward any fees due on each loan1 and then toward the principal of each loan4 7,c7 ,any principal due and not paid under subparagraph 7,b7 or paragraph 7#b77;,b7 shall be deferred4 7,d7 ,a borrower who is not in a period of deferment or forbearance shall make an applicable monthly payment for each month until the earlier of-- 7i7 the date on which the outstanding balance of principal and interest due on all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan is #j2 or 7ii7 the date on which the borrower has made #cfj qualifying monthly payments4 7,e7 ,the ,secretary shall cancel any outstanding balance of principal and interest due on a loan made under this part to a borrower-- 7i7 who1 for any period of time1 participated in the ,repayment ,assistance ,plan under this subsection2 7ii7 whose most recent payment for such loan prior to the loan cancellation under this subparagraph was made under such ,repayment ,assistance ,plan2 and 7iii7 who has made #cfj qualifying monthly payments on such loan4 7,f7 ,for the purposes of this subsection1 the term qualifying monthly payment means any of the following3 7i7 ,an on-time applicable monthly payment under this subsection4 7ii7 ,an on-time monthly payment under the standard repayment plan under subsection 7d77#g77;,a77i7 of not less than the monthly payment required under such plan4 7iii7 ,a monthly payment under any repayment plan 7excluding the ,repayment ,assistance ,plan under this subsection7 of not less than the monthly payment that would be required under a standard repayment plan under section #dee7;d77#a77;,a7 with a repayment period of #aj years4 7iv7 ,a monthly payment under section #dic;,c of not less than the monthly payment required under such section1 including a monthly payment equal to the minimum payment amount permitted under such section4 7v7 ,a monthly payment made before ,july #a1 #bjbh1 under an income contingent repayment plan carried out under section #dee7;d77#a77;,d7 7or under an alternative repayment plan in lieu of repayment under such an income contingent repayment plan1 if placed in such an alternative repayment plan by the ,secretary7 of not less than the monthly payment required under such a plan1 including a monthly payment equal to the minimum payment amount permitted under such a plan4 7vi7 ,a month when the borrower did not make a payment because the borrower was in deferment under subsection 7f77#b77;,b7 or due to an economic hardship described in subsection 7f77#b77;,d74 7vii7 ,a month that ended before the date of enactment of this subsection when the borrower did not make a payment because the borrower was in a period of deferment or forbearance described in section #fhe4bji7k77#d77;iv7 of title #cd1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this subsection74 7,g7 ,the procedures established by the ,secretary under section #dic;,c7c7 shall apply for annually determining the borrower's eligibility for the ,repayment ,assistance ,plan1 including verification of a borrower's annual income and the annual amount due on the total amount of loans eligible to be repaid under this subsection1 and such other procedures as are necessary to effectively implement income-based repayment under this subsection4 ,with respect to carrying out section #did7;a77#b7 for the ,repayment ,assistance ,plan1 an individual may elect to opt out of the disclosures required under section #did7;a77#b77;,a77ii7 in accordance with the procedures established under section #dic;,c7c77#b74 7#b7 ,balance assistance for distressed borrowers 7,a7 ,interest subsidy ,with respect to a borrower of a loan made under this part1 for each month for which such a borrower makes an on-time applicable monthly payment required under paragraph 7#a77;,a7 and such monthly payment is insufficient to pay the total amount of interest that accrues for the month on all loans of the borrower repaid pursuant to the ,repayment ,assistance ,plan under this subsection1 the amount of interest accrued and not paid for the month shall not be charged to the borrower4 7,b7 ,matching principal payment ,with respect to a borrower of a loan made under this part and not in a period of deferment or forbearance1 for each month for which a borrower makes an on-time applicable monthly payment required under paragraph 7#a77;,a7 and such monthly payment reduces the total outstanding principal balance of all loans of the borrower repaid pursuant to the ,repayment ,assistance ,plan under this subsection by less than #ej1 the ,secretary shall reduce such total outstanding principal balance of the borrower by an amount that is equal to-- 7i7 the amount that is the lesser of-- 7,i7 #ej2 or 7,,ii7 the total amount paid by the borrower for such month pursuant to paragraph 7#a77;,a72 minus 7ii7 the total amount paid by the borrower for such month pursuant to paragraph 7#a77;,a7 that is applied to such total outstanding principal balance4 7#c7 ,additional documents ,a borrower who chooses1 or is required1 to repay a loan under this subsection1 and for whom adjusted gross income is unavailable or does not reasonably reflect the borrower's current income1 shall provide to the ,secretary other documentation of income satisfactory to the ,secretary1 which documentation the ,secretary may use to determine repayment under this subsection4 7#d7 ,definitions ,in this subsection3 7,a7 ,adjusted gross income ,the term adjusted gross income1 when used with respect to a borrower1 means the adjusted gross income 7as such term is defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the borrower 7and the borrower's spouse1 as applicable7 for the most recent taxable year1 except that1 in the case of a married borrower who files a separate ,federal income tax return1 the term does not include the adjusted gross income of the borrower's spouse4 7,b7 ,applicable monthly payment 7i7 ,in general ,except as provided in clause 7ii71 7iii71 or 7vi71 the term applicable monthly payment means1 when used with respect to a borrower1 the amount equal to-- 7,i7 the applicable base payment of the borrower1 divided by #ab2 minus 7,,ii7 #ej for each dependent of the borrower 7which1 in the case of a married borrower filing a separate ,federal income tax return1 shall include only each dependent that the borrower claims on that return74 7ii7 ,minimum amount ,in the case of a borrower with an applicable monthly payment amount calculated under clause 7i7 that is less than #aj1 the applicable monthly payment of the borrower shall be #aj4 7iii7 ,final payment ,in the case of a borrower whose total outstanding balance of principal and interest on all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan is less than the applicable monthly payment calculated pursuant to clause 7i7 or 7ii71 as applicable1 then the applicable monthly payment of the borrower shall be the total outstanding balance of principal and interest on all such loans4 7iv7 ,base payment ,the amount of the applicable base payment for a borrower with an adjusted gross income of-- 7,i7 not more than #aj1jjj1 is #abj2 7,,ii7 more than #aj1jjj and not more than #bj1jjj1 is #a percent of such adjusted gross income2 7,,iii7 more than #bj1jjj and not more than #cj1jjj1 is #b percent of such adjusted gross income2 7,,iv7 more than #cj1jjj and not more than #dj1jjj1 is #c percent of such adjusted gross income2 7,v7 more than #dj1jjj and not more than #ej1jjj1 is #d percent of such adjusted gross income2 7,,vi7 more than #ej1jjj and not more than #fj1jjj1 is #e percent of such adjusted gross income2 7,,vii7 more than #fj1jjj and not more than #gj1jjj1 is #f percent of such adjusted gross income2 7,,viii7 more than #gj1jjj and not more than #hj1jjj1 is #g percent of such adjusted gross income2 7,,ix7 more than #hj1jjj and not more than #ij1jjj1 is #h percent of such adjusted gross income2 7,x7 more than #ij1jjj and not more than #ajj1jjj1 is #i percent of such adjusted gross income2 and 7,,xi7 more than #ajj1jjj1 is #aj percent of such adjusted gross income4 7v7 ,dependent ,for the purposes of this paragraph1 the term dependent means an individual who is a dependent under section #aeb of the ,internal ,revenue ,code of #aihf4 7vi7 ,special rule ,in the case of a borrower who is required by the ,secretary to provide information to the ,secretary to determine the applicable monthly payment of the borrower under this subparagraph1 and who does not comply with such requirement1 the applicable monthly payment of the borrower shall be-- 7,i7 the sum of the monthly payment amounts the borrower would have paid for each of the borrower's loans made under this part under a standard repayment plan with a fixed monthly repayment amount1 paid over a period of #aj years1 based on the outstanding principal due on such loan when such loan entered repayment2 and 7,,ii7 determined pursuant to this clause until the date on which the borrower provides such information to the ,secretary4 4 7e7 ,federal consolidation loans ,section #dee7;g7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7g77 is amended by adding at the end the following new paragraph3 7#c7 ,consolidation loans made on or after ,july #a1 #bjbf ,a ,federal ,direct ,consolidation ,loan offered to a borrower under this part on or after ,july #a1 #bjbf1 may only be repaid pursuant to a repayment plan described in clause 7i7 or 7ii7 of subsection 7d77#g77;,a7 of this section1 as applicable1 and the repayment schedule of such a ,consolidation ,loan shall be determined in accordance with such repayment plan4 4 7f7 ,income-,based repayment 7#a7 ,amendments 7,a7 ,excepted consolidation loan defined ,section #dic;,c7a77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7a77#b77 is amended to read as follows3 7#b7 ,excepted consolidation loan 7,a7 ,in general ,the term excepted consolidation loan means-- 7i7 a consolidation loan under section #dbh;,c1 or a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on an excepted ,,plus loan2 or 7ii7 a consolidation loan under section #dbh;,c1 or a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on a consolidation loan under section #dbh;,c1 or a ,federal ,direct ,consolidation ,loan described in clause 7i74 7,b7 ,exclusion ,the term excepted consolidation loan does not include a ,federal ,direct ,consolidation ,loan described in subparagraph 7,a7 that1 on any date during the period beginning on the date of enactment of this subparagraph and ending on ,june #cj1 #bjbh1 was being repaid-- 7i7 pursuant to the ,income ,contingent ,repayment 7,,icr7 plan in accordance with section #fhe4bji7;b7 of title #cd1 ,code of ,federal ,regulations 7as in effect on ,june #cj1 #bjbc72 or 7ii7 pursuant to another income driven repayment plan4 4 7,b7 ,termination of partial financial hardship eligibility ,section #dic;,c7a77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7a77#c77 is amended to read as follows3 7#c7 ,applicable amount ,the term applicable amount means #ae percent of the result obtained by calculating1 on at least an annual basis1 the amount by which-- 7,a7 the borrower's1 and the borrower's spouse's 7if applicable71 adjusted gross income2 exceeds 7,b7 #aej percent of the poverty line applicable to the borrower's family size as determined under section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b774 4 7,c7 ,terms of income-based repayment ,section #dic;,c7b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7b77 is amended-- 7i7 by amending paragraph 7#a7 to read as follows3 7#a7 a borrower of any loan made1 insured1 or guaranteed under part ,b or ,d 7other than an excepted ,,plus loan or excepted consolidation loan71 may elect to have the borrower's aggregate monthly payment for all such loans not exceed the applicable amount divided by #ab2 2 7ii7 by striking paragraph 7#f7 and inserting the following3 7#f7 if the monthly payment amount calculated under this section for all loans made to the borrower under part ,b or ,d 7other than an excepted ,,plus loan or excepted consolidation loan7 exceeds the monthly amount calculated under section #dbh7;b77#i77;,a77i7 or #dee7;d77#a77;,a71 based on a #aj-year repayment period1 when the borrower first made the election described in this subsection 7referred to in this paragraph as the standard monthly repayment amount71 or if the borrower no longer wishes to continue the election under this subsection1 then-- 7,a7 the maximum monthly payment required to be paid for all loans made to the borrower under part ,b or ,d 7other than an excepted ,,plus loan or excepted consolidation loan7 shall be the standard monthly repayment amount2 and 7,b7 the amount of time the borrower is permitted to repay such loans may exceed #aj years2 2 7iii7 in paragraph 7#g77;,b77iv71 by inserting 7as such section was in effect on the day before the date of the repeal of section #dee7;e7 after section #dee7;d77#a77;,d72 and 7iv7 in paragraph 7#h71 by inserting or the ,repayment ,assistance ,program under section #dee7q7 after standard repayment plan4 7,d7 ,eligibility determinations ,section #dic;,c7c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7c77 is amended to read as follows3 7c7 ,eligibility determinations2 automatic recertification 7#a7 ,in general ,the ,secretary shall establish procedures for annually determining1 in accordance with paragraph 7#b71 the borrower's eligibility for income-based repayment1 including the verification of a borrower's annual income and the annual amount due on the total amount of loans made1 insured1 or guaranteed under part ,b or ,d 7other than an excepted ,,plus loan or excepted consolidation loan71 and such other procedures as are necessary to effectively implement income-based repayment under this section4 ,the ,secretary shall consider1 but is not limited to1 the procedures established in accordance with section #dee7;e77#a7 7as in effect on the day before the date of repeal of subsection 7e7 of section #dee7 or in connection with income sensitive repayment schedules under section #dbh7;b77#i77;,a77iii7 or #dbh;,c7b77#a77;,e74 7#b7 ,automatic recertification 7,a7 ,in general ,the ,secretary shall establish and implement1 with respect to any borrower enrolled in an income-based repayment program under this section or under section #dee7q71 procedures to-- 7i7 use return information disclosed under section #fajc7l77#ac7 of the ,internal ,revenue ,code of #aihf1 pursuant to approval provided under section #did1 to determine the repayment obligation of the borrower without further action by the borrower2 7ii7 allow the borrower 7or the spouse of the borrower71 at any time1 to opt out of disclosure under such section #fajc7l77#ac7 and instead provide such information as the ,secretary may require to determine the repayment obligation of the borrower 7or withdraw from the repayment plan under this section or under section #dee7q71 as the case may be72 and 7iii7 provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the borrower4 7,b7 ,applicability ,subparagraph 7,a7 shall apply to each borrower of a loan eligible to be repaid under this section or under section #dee7q71 who1 on or after the date on which the ,secretary establishes procedures under such subparagraph 7,a7-- 7i7 selects1 or is required to repay such loan pursuant to1 an income-based repayment plan under this section or under section #dee7q72 or 7ii7 recertifies income or family size under such plan4 4 7,e7 ,special terms for new borrowers on and after ,july #a1 #bjad ,section #dic;,c7e7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7e77 is amended-- 7i7 in the subsection heading1 by inserting and before ,july #a1 #bjbf after ,after ,july #a1 #bjad 2 and 7ii7 by inserting and before ,july #a1 #bjbf after after ,july #a1 #bjad4 7#b7 ,effective date and application ,the amendments made by this subsection shall take effect on the date of enactment of this title1 and shall apply with respect to any borrower who is in repayment before1 on1 or after the date of enactment of this title4 7g7 ,,ffel adjustment ,section #dbh7;b77#i77;,a77v7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh7;b77#i77;,a77v77 is amended by striking who has a partial financial hardship4 #hbjjb4 ,deferment2 forbearance 7a7 ,sunset of economic hardship and unemployment deferments ,section #dee7;f7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is amended-- 7#a7 by striking the subsection heading and inserting the following3 ,deferment2 forbearance2 7#b7 in paragraph 7#b7-- 7,a7 in subparagraph 7,b71 by striking not in and inserting subject to paragraph 7#g71 not in 2 and 7,b7 in subparagraph 7,d71 by striking not in and inserting subject to paragraph 7#g71 not in2 and 7#c7 by adding at the end the following3 7#g7 ,sunset of unemployment and economic hardship deferments ,a borrower who receives a loan made under this part on or after ,july #a1 #bjbg1 shall not be eligible to defer such loan under subparagraph 7,b7 or 7,d7 of paragraph 7#b74 4 7b7 ,forbearance on loans made under this part on or after ,july #a1 #bjbg ,section #dee7;f7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is amended by adding at the end the following3 7#h7 ,forbearance on loans made under this part on or after ,july #a1 #bjbg ,a borrower who receives a loan made under this part on or after ,july #a1 #bjbg1 may only be eligible for a forbearance on such loan pursuant to section #dbh7;c77#c77;,b7 that does not exceed #i months during any #bd-month period4 4 #hbjjc4 ,loan rehabilitation 7a7 ,updating loan rehabilitation limits 7#a7 ,,ffel and direct loans ,section #dbh;,f7a77#e7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#e77 is amended by striking one time and inserting two times4 7#b7 ,perkins loans ,section #dfd7;h77#a77;,d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;dd7h77#a77;,d77 is amended by striking once and inserting twice4 7#c7 ,effective date ,the amendments made by this subsection shall take effect beginning on ,july #a1 #bjbg1 and shall apply with respect to any loan made1 insured1 or guaranteed under title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq474 7b7 ,minimum monthly payment amount ,section #dbh;,f7a77#a77;,b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#a77;,b77 is amended by adding at the end the following3 ,with respect to a borrower who has #a or more loans made under part ,d on or after ,july #a1 #bjbg that are described in subparagraph 7,a71 the total monthly payment of the borrower for all such loans shall not be less than #aj44 #hbjjd4 ,public service loan forgiveness ,section #dee7m77#a77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7m77#a77;,a77 is amended-- 7#a7 in clause 7iii71 by striking 2 or and inserting a semicolon2 7#b7 in clause 7iv71 by striking 2 and and inserting 7as in effect on the day before the date of the repeal of subsection 7e7 of this section72 or2 and 7#c7 by adding at the end the following new clause3 7v7 on-time payments under the ,repayment ,assistance ,plan under subsection 7q72 and 4 #hbjje4 ,student loan servicing ,paragraph 7#a7 of section #deh7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;h7a77#a77 is amended to read as follows3 7#a7 ,additional mandatory funds for servicing ,there shall be available to the ,secretary 7in addition to any other amounts appropriated under any appropriations ,act for administrative costs under this part and part ,b and out of any money in the ,treasury not otherwise appropriated7 #a1jjj1jjj1jjj to be obligated for administrative costs under this part and part ,b1 including the costs of servicing the direct student loan programs under this part1 which shall remain available until expended4 4 ,d ,pell ,grants #hcjja4 ,eligibility 7a7 ,foreign income and federal pell grant eligibility 7#a7 ,adjusted gross income defined ,section #dja7;a77#b77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7a77#b77;,a77 is amended to read as follows3 7,a7 the term adjusted gross income means-- 7i7 in the case of a dependent student1 for the second tax year preceding the academic year-- 7,i7 the adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the student's parents2 plus 7,,ii7 for ,federal ,pell ,grant determinations made for academic years beginning on or after ,july #a1 #bjbf1 the foreign income 7as described in section #dhj7;b77#e77 of the student's parents2 and 7ii7 in the case of an independent student1 for the second tax year preceding the academic year-- 7,i7 the adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the student 7and the student's spouse1 if applicable72 plus 7,,ii7 for ,federal ,pell ,grant determinations made for academic years beginning on or after ,july #a1 #bjbf1 the foreign income 7as described in section #dhj7;b77#e77 of the student 7and the student's spouse1 if applicable72 4 7#b7 ,sunset ,section #dja7;b77#a77;,d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#a77;,d77 is amended-- 7,a7 by striking ,a student and inserting ,for each academic year beginning before ,july #a1 #bjbf1 a student2 and 7,b7 by inserting 1 as in effect for such academic year1 after section #dgi;,a7b77#a77;,b77v74 7#c7 ,conforming amendments 7,a7 ,in general ,section #dgi;,a7b77#a77;,b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgtt7b77#a77;,b77 is amended-- 7i7 by striking clause 7v72 and 7ii7 by redesignating clauses 7vi7 and 7vii7 as clauses 7v7 and 7vi71 respectively4 7,b7 ,effective date ,the amendment made by subparagraph 7,a7 shall take effect on ,july #a1 #bjbf4 7b7 ,federal pell grant ineligibility due to a high student aid index 7#a7 ,in ,general ,section #dja7;b77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#a77 is amended by adding at the end the following3 7,f7 ,ineligibility of students with a high student aid index ,notwithstanding subparagraphs 7,a7 through 7,e71 a student shall not be eligible for a ,federal ,pell ,grant under this subsection for an academic year in which the student has a student aid index that equals or exceeds twice the amount of the total maximum ,federal ,pell ,grant for such academic year4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall take effect on ,july #a1 #bjbf4 #hcjjb4 ,workforce ,pell ,grants 7a7 ,in general ,section #dja of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7 is amended by adding at the end the following3 7k7 ,workforce pell grant program 7#a7 ,in general ,for the award year beginning on ,july #a1 #bjbf1 and each subsequent award year1 the ,secretary shall award grants 7to be known as ,workforce ,pell ,grants7 to eligible students under paragraph 7#b7 in accordance with this subsection4 7#b7 ,eligible students ,to be eligible to receive a ,workforce ,pell ,grant under this subsection for any period of enrollment1 a student shall meet the eligibility requirements for a ,federal ,pell ,grant under this section1 except that the student-- 7,a7 shall be enrolled1 or accepted for enrollment1 in an eligible program under section #dha7;b77#c7 7hereinafter referred to as an eligible workforce program72 and 7,b7 may not-- 7i7 be enrolled1 or accepted for enrollment1 in a program of study that leads to a graduate credential2 or 7ii7 have attained such a credential4 7#c7 ,terms and conditions of awards ,the ,secretary shall award ,workforce ,pell ,grants under this subsection in the same manner and with the same terms and conditions as the ,secretary awards ,federal ,pell ,grants under this section1 except that-- 7,a7 each use of the term eligible program 7except in subsection 7b77#i77;,a77 shall be substituted by eligible workforce program under section #dha7;b77#c72 7,b7 the provisions of subsection 7d77#b7 shall not be applicable to eligible workforce programs2 and 7,c7 a student who is eligible for a grant equal to less than the amount of the minimum ,federal ,pell ,grant because the eligible workforce program in which the student is enrolled or accepted for enrollment is less than an academic year 7in hours of instruction or weeks of duration7 may still be eligible for a ,workforce ,pell ,grant in an amount that is prorated based on the length of the program4 7#d7 ,prevention of double benefits ,no eligible student described in paragraph 7#b7 may concurrently receive a grant under both this subsection and-- 7,a7 subsection 7b72 or 7,b7 subsection 7c74 7#e7 ,duration limit ,any period of study covered by a ,workforce ,pell ,grant awarded under this subsection shall be included in determining a student's duration limit under subsection 7d77#e74 4 7b7 ,program eligibility for workforce pell grants ,section #dha7;b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhh7;b77 is amended-- 7#a7 by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#d7 and 7#e71 respectively2 and 7#b7 by inserting after paragraph 7#b7 the following3 7#c7 7,a7 ,a program is an eligible program for purposes of the ,workforce ,pell ,grant program under section #dja7k7 only if-- 7i7 it is a program of at least #aej clock hours of instruction1 but less than #fjj clock hours of instruction1 or an equivalent number of credit hours1 offered by an eligible institution during a minimum of #h weeks1 but less than #ae weeks2 7ii7 it is not offered as a correspondence course1 as defined in #fjj4b of title #cd1 ,code of ,federal ,regulations 7as in effect on ,july #a1 #bjba72 7iii7 the ,governor of a ,state1 after consultation with the ,state board1 determines that the program-- 7,i7 provides an education aligned with the requirements of high-skill1 high-wage 7as identified by the ,state pursuant to section #abb of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act 7#bj ,u4,s4,c4 #bcdb771 or in-demand industry sectors or occupations2 7,,ii7 meets the hiring requirements of potential employers in the sectors or occupations described in subclause 7,i72 7,,iii7 either-- 7aa7 leads to a recognized postsecondary credential that is stackable and portable across more than one employer2 or 7bb7 with respect to students enrolled in the program-- 7,,aa7 prepares such students for employment in an occupation for which there is only one recognized postsecondary credential2 and 7,,bb7 provides such students with such a credential upon completion of such program2 and 7,,iv7 prepares students to pursue #a or more certificate or degree programs at #a or more institutions of higher education 7which may include the eligible institution providing the program71 including by ensuring-- 7aa7 that a student1 upon completion of the program and enrollment in such a related certificate or degree program1 will receive academic credit for the ,workforce ,pell program that will be accepted toward meeting such certificate or degree program requirements2 and 7bb7 the acceptability of such credit toward meeting such certificate or degree program requirements2 and 7iv7 after the ,governor of such ,state makes the determination that the program meets the requirements under clause 7iii71 the ,secretary determines that-- 7,i7 the program has been offered by the eligible institution for not less than #a year prior to the date on which the ,secretary makes a determination under this clause2 7,,ii7 for each award year1 the program has a verified completion rate of at least #gj percent1 within #aej percent of the normal time for completion2 7,,iii7 for each award year1 the program has a verified job placement rate of at least #gj percent1 measured #ahj days after completion2 and 7,,iv7 for each award year1 the total amount of the published tuition and fees of the program for such year is an amount that does not exceed the value-added earnings of students who received ,federal financial aid under this title and who completed the program #c years prior to the award year1 as such earnings are determined by calculating the difference between-- 7aa7 the median earnings of such students1 as adjusted by the ,state and metropolitan area regional price parities of the ,bureau of ,economic ,analysis based on the location of such program2 and 7bb7 #aej percent of the poverty line applicable to a single individual as determined under section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b77 for such year4 7,b7 ,in this paragraph3 7i7 ,the term eligible institution means an eligible institution for purposes of section #dja4 7ii7 ,the term ,governor means the chief executive of a ,state4 7iii7 ,the terms in-demand industry sector or occupation1 recognized postsecondary credential1 and ,state board have the meanings given such terms in section #c of the ,workforce ,innovation and ,opportunity ,act4 4 7c7 ,effective date2 applicability ,the amendments made by this section shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each succeeding award year4 #hcjjc4 ,pell shortfall ,section #dja7;b77#g77;,a77iii7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#g77;,a77iii77 is amended by striking #b1agj1jjj1jjj and inserting #ab1fgj1jjj1jjj4 #hcjjd4 ,federal ,pell ,grant exclusion relating to other grant aid ,section #dja7;d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7d77 is amended by adding at the end the following3 7#f7 ,exclusion ,beginning on ,july #a1 #bjbf1 and notwithstanding this subsection or subsection 7b71 a student shall not be eligible for a ,federal ,pell ,grant under subsection 7b7 during any period for which the student receives grant aid from non-,federal sources1 including ,states1 institutions of higher education1 or private sources1 in an amount that equals or exceeds the student's cost of attendance for such period4 4 ,e ,accountability #hdjja4 ,ineligibility based on low earning outcomes ,section #ded of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;d7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#e71 by striking and after the semicolon2 7,b7 by redesignating paragraph 7#f7 as paragraph 7#g72 and 7,c7 by inserting after paragraph 7#e7 the following3 7#f7 provide assurances that1 beginning ,july #a1 #bjbf1 the institution will comply with all requirements of subsection 7c72 and 2 7#b7 in subsection 7b77#b71 by striking and 7#f7 and inserting 7#f71 and 7#g72 7#c7 by redesignating subsection 7c7 as subsection 7d72 and 7#d7 by inserting after subsection 7b7 the following3 7c7 ,ineligibility for certain programs based on low earning outcomes 7#a7 ,in general ,notwithstanding section #dha7;b71 an institution of higher education subject to this subsection shall not use funds under this part for student enrollment in an educational program offered by the institution that is described in paragraph 7#b74 7#b7 ,low-earning outcome programs described ,an educational program at an institution is described in this paragraph if the program awards an undergraduate degree1 graduate or professional degree1 or graduate certificate1 for which the median earnings 7as determined by the ,secretary7 of the programmatic cohort of students who received funds under this title for enrollment in such program1 who completed such program during the academic year that is #d years before the year of the determination1 who are not enrolled in any institution of higher education1 and who are working1 are1 for not less than #b of the #c years immediately preceding the date of the determination1 less than the median earnings of a working adult described in paragraph 7#c7 for the corresponding year4 7#c7 ,calculation of median earnings 7,a7 ,working adult ,for purposes of applying paragraph 7#b7 to an educational program at an institution1 a working adult described in this paragraph is a working adult who1 for the corresponding year-- 7i7 is aged #be to #cd2 7ii7 is not enrolled in an institution of higher education2 and 7iii7 7,i7 in the case of a determination made for an educational program that awards a baccalaureate or lesser degree1 has only a high school diploma or its recognized equivalent2 or 7,,ii7 in the case of a determination made for a graduate or professional program1 has only a baccalaureate degree4 7,b7 ,source of data ,for purposes of applying paragraph 7#b7 to an educational program at an institution1 the median earnings of a working adult1 as described in subparagraph 7,a71 shall be based on data from the ,bureau of the ,census-- 7i7 with respect to an educational program that awards a baccalaureate or lesser degree-- 7,i7 for the ,state in which the institution is located2 or 7,,ii7 if fewer than #ej percent of the students enrolled in the institution reside in the ,state where the institution is located1 for the entire ,united ,states2 and 7ii7 with respect to an educational program that is a graduate or professional program-- 7,i7 for the lowest median earnings of-- 7aa7 a working adult in the ,state in which the institution is located2 7bb7 a working adult in the same field of study 7as determined by the ,secretary1 such as by using the #b-;digit ,,cip code7 in the ,state in which the institution is located2 and 7cc7 a working adult in the same field of study 7as so determined7 in the entire ,united ,states2 or 7,,ii7 if fewer than #ej percent of the students enrolled in the institution reside in the ,state where the institution is located1 for the lower median earnings of-- 7aa7 a working adult in the entire ,united ,states2 or 7bb7 a working adult in the same field of study 7as so determined7 in the entire ,united ,states4 7#d7 ,small programmatic cohorts ,for any year for which the programmatic cohort described in paragraph 7#b7 for an educational program of an institution is fewer than #cj individuals1 the ,secretary shall-- 7,a7 first1 aggregate additional years of programmatic data in order to achieve a cohort of at least #cj individuals2 and 7,b7 second1 in cases in which the cohort 7including the individuals added under subparagraph 7,a77 is still fewer than #cj individuals1 aggregate additional cohort years of programmatic data for educational programs of equivalent length in order to achieve a cohort of at least #cj individuals4 7#e7 ,appeals process ,an educational program shall not lose eligibility under this subsection unless the institution has had the opportunity to appeal the programmatic median earnings of students working and not enrolled determination under paragraph 7#b71 through a process established by the ,secretary4 ,during such appeal1 the ,secretary may permit the educational program to continue to participate in the program under this part4 7#f7 ,notice to students 7,a7 ,in general ,if an educational program of an institution of higher education subject to this subsection does not meet the cohort median earning requirements1 as described in paragraph 7#b71 for one year during the applicable covered period but has not yet failed to meet such requirements for #b years during such covered period1 the institution shall promptly inform each student enrolled in the educational program of the eligible program's low cohort median earnings and that the educational program is at risk of losing its eligibility for funds under this part4 7,b7 ,covered period ,in this paragraph1 the term covered period means the period of the #c years immediately preceding the date of a determination made under paragraph 7#b74 7#g7 ,regaining programmatic eligibility ,the ,secretary shall establish a process by which an institution of higher education that has an educational program that has lost eligibility under this subsection may1 after a period of not less than #b years of such program's ineligibility1 apply to regain such eligibility1 subject to the requirements established by the ,secretary that further the purpose of this subsection4 4 ,f ,regulatory ,relief #hejja4 ,delay of rule relating to borrower defense to repayment 7a7 ,delay ,beginning on the date of enactment of this section1 for loans that first originate before ,july #a1 #bjce1 the provisions of subpart ,d of part #fhe of title #cd1 ,code of ,federal ,regulations 7relating to borrower defense to repayment71 as added or amended by the final regulations published by the ,department of ,education on ,november #a1 #bjbb1 and titled ,institutional ,eligibility ,under the ,higher ,education ,act of #aife1 as ,amended2 ,student ,assistance ,general ,provisions2 ,federal ,perkins ,loan ,program2 ,federal ,family ,education ,loan ,program2 and ,william ,d4 ,ford ,federal ,direct ,loan ,program 7#hg ,fed4 ,reg4 #feijd7 shall not be in effect4 7b7 ,effect ,beginning on the date of enactment of this section1 with respect to loans that first originate before ,july #a1 #bjce1 any regulations relating to borrower defense to repayment that took effect on ,july #a1 #bjbj1 are restored and revived as such regulations were in effect on such date4 #hejjb4 ,delay of rule relating to closed school discharges 7a7 ,delay ,beginning on the date of enactment of this section1 for loans that first originate before ,july #a1 #bjce1 the provisions of sections #fgd4cc7;g71 #fhb4djb7;d71 and #fhe4bad of title #cd1 ,code of ,federal ,regulations 7relating to closed school discharges71 as added or amended by the final regulations published by the ,department of ,education on ,november #a1 #bjbb1 and titled ,institutional ,eligibility ,under the ,higher ,education ,act of #aife1 as ,amended2 ,student ,assistance ,general ,provisions2 ,federal ,perkins ,loan ,program2 ,federal ,family ,education ,loan ,program2 and ,william ,d4 ,ford ,federal ,direct ,loan ,program 7#hg ,fed4 ,reg4 #feijd71 shall not be in effect4 7b7 ,effect ,beginning on the date of enactment of this section1 with respect to loans that first originate before ,july #a1 #bjce1 the portions of the ,code of ,federal ,regulations described in subsection 7a7 and amended by the final regulations described in subsection 7a7 shall be in effect as if the amendments made by such final regulations had not been made4 ,g ,garden of ,heroes #hfjja4 ,garden of ,heroes ,in addition to amounts otherwise available1 there are appropriated to the ,national ,endowment for the ,humanities for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available through fiscal year #bjbh1 #dj1jjj1jjj for the procurement of statues as described in ,executive ,order #acicd 7#he ,fed4 ,reg4 #daafe2 relating to building and rebuilding monuments to ,american heroes71 ,executive ,order #acigh 7#hf ,fed4 ,reg4 #fhji2 relating to building the ,national ,garden of ,american ,heroes71 and ,executive ,order #adahi 7#ij ,fed4 ,reg4 #hhdi2 relating to celebrating ,america's birthday74 ,h ,office of ,refugee ,resettlement #hgjja4 ,potential sponsor vetting for unaccompanied alien children appropriation 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,office of ,refugee ,resettlement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #cjj1jjj1jjj1 to remain available until ,september #cj1 #bjbh1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 may only be used for the ,office of ,refugee ,resettlement to support costs associated with-- 7#a7 background checks on potential sponsors1 which shall include-- 7,a7 the name of the potential sponsor and of all adult residents of the potential sponsor's household2 7,b7 the social security number or tax payer identification number of the potential sponsor and of all adult residents of the potential sponsor's household2 7,c7 the date of birth of the potential sponsor and of all adult residents of the potential sponsor's household2 7,d7 the validated location of the residence at which the unaccompanied alien child will be placed2 7,e7 an in-person or virtual interview with1 and suitability study concerning1 the potential sponsor and all adult residents of the potential sponsor's household2 7,f7 contact information for the potential sponsor and for all adult residents of the potential sponsor's household2 and 7,g7 the results of all background and criminal records checks for the potential sponsor and for all adult residents of the potential sponsor's household1 which shall include1 at a minimum1 an investigation of the public records sex offender registry1 a public records background check1 and a national criminal history check based on fingerprints2 7#b7 home studies of potential sponsors of unaccompanied alien children2 7#c7 determining whether an unaccompanied alien child poses a danger to self or others by conducting an examination of the unaccompanied alien child for gang-related tattoos and other gang-related markings and covering such tattoos or markings while the child is in the care of the ,office of ,refugee ,resettlement2 7#d7 data systems improvement and sharing that supports the health1 safety1 and well being of unaccompanied alien children by determining the appropriateness of potential sponsors of unaccompanied alien children and of adults residing in the household of the potential sponsor and by assisting with the identification and investigation of child labor exploitation and child trafficking2 and 7#e7 coordinating and communicating with ,state child welfare agencies regarding the placement of unaccompanied alien children in such ,states by the ,office of ,refugee ,resettlement4 7c7 ,definitions ,in this section3 7#a7 ,potential sponsor ,the term potential sponsor means an individual or entity who applies for the custody of an unaccompanied alien child4 7#b7 ,unaccompanied alien child ,the term unaccompanied alien child has the meaning given such term in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #bgi7;g774 ,,ix ,committee on ,homeland ,security and ,governmental ,affairs ,a ,homeland security provisions #ijjja4 ,border infrastructure and wall system ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #df1eej1jjj1jjj for necessary expenses relating to the following elements of the border infrastructure and wall system3 7#a7 ,construction1 installation1 or improvement of new or replacement primary1 waterborne1 and secondary barriers4 7#b7 ,access roads4 7#c7 ,barrier system attributes1 including cameras1 lights1 sensors1 and other detection technology4 7#d7 ,any work necessary to prepare the ground at or near the border to allow ,u4,s4 ,customs and ,border ,protection to conduct its operations1 including the construction and maintenance of the barrier system4 #ijjjb4 ,u4,s4 ,customs and ,border ,protection personnel1 fleet vehicles1 and facilities 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 the following3 7#a7 ,personnel #d1ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 to hire and train additional ,border ,patrol agents1 ,office of ,field ,operations officers1 ,air and ,marine agents1 rehired annuitants1 and ,u4,s4 ,customs and ,border ,protection field support personnel4 7#b7 ,retention1 hiring1 and performance bonuses #b1jeb1fcj1jjj1 to remain available until ,september #cj1 #bjbi1 to provide recruitment bonuses1 performance awards1 or annual retention bonuses to eligible ,border ,patrol agents1 ,office of ,field ,operations officers1 and ,air and ,marine agents4 7#c7 ,vehicles #hee1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the repair of existing patrol units and the lease or acquisition of additional patrol units4 7#d7 ,facilities #e1jjj1jjj1jjj for necessary expenses relating to lease1 acquisition1 construction1 design1 or improvement of facilities and checkpoints owned1 leased1 or operated by ,u4,s4 ,customs and ,border ,protection4 7b7 ,restriction ,none of the funds made available by subsection 7a7 may be used to recruit1 hire1 or train personnel for the duties of processing coordinators after ,october #ca1 #bjbh4 #ijjjc4 ,detention capacity 7a7 ,in general ,in addition to any amounts otherwise appropriated1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #de1jjj1jjj1jjj1 for single adult alien detention capacity and family residential center capacity4 7b7 ,duration and standards ,aliens may be detained at family residential centers1 as described in subsection 7a71 pending a decision1 under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq471 on whether the aliens are to be removed from the ,united ,states and1 if such aliens are ordered removed from the ,united ,states1 until such aliens are removed4 ,the detention standards for the single adult detention capacity described in subsection 7a7 shall be set in the discretion of the ,secretary of ,homeland ,security1 consistent with applicable law4 7c7 ,definition of family residential center ,in this section1 the term family residential center means a facility used by the ,department of ,homeland ,security to detain family units of aliens 7including alien children who are not unaccompanied alien children 7as defined in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #bgi7;g7777 who are encountered or apprehended by the ,department of ,homeland ,security4 #ijjjd4 ,border security1 technology1 and screening 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #f1afh1jjj1jjj for the following3 7#a7 ,procurement and integration of new nonintrusive inspection equipment and associated civil works1 including artificial intelligence1 machine learning1 and other innovative technologies1 as well as other mission support1 to combat the entry or exit of illicit narcotics at ports of entry and along the southwest1 northern1 and maritime borders4 7#b7 ,air and ,marine operations' upgrading and procurement of new platforms for rapid air and marine response capabilities4 7#c7 ,upgrades and procurement of border surveillance technologies along the southwest1 northern1 and maritime borders4 7#d7 ,necessary expenses1 including the deployment of technology1 relating to the biometric entry and exit system under section #gbjh of the ,intelligence ,reform and ,terrorism ,prevention ,act of #bjjd 7#h ,u4,s4,c4 #acfe;b74 7#e7 ,screening persons entering or exiting the ,united ,states4 7#f7 ,initial screenings of unaccompanied alien children 7as defined in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #bgi7;g7771 consistent with the ,william ,wilberforce ,trafficking ,victims ,protection ,reauthorization ,act of #bjjh 7,public ,law #aaj-deg2 #abb ,stat4 #ejdd74 7#g7 ,enhancing border security by combating drug trafficking1 including fentanyl and its precursor chemicals1 at the southwest1 northern1 and maritime borders4 7#h7 ,commemorating efforts and events related to border security4 7b7 ,restrictions ,none of the funds made available under subsection 7a7 may be used for the procurement or deployment of surveillance towers along the southwest border and northern border that have not been tested and accepted by ,u4,s4 ,customs and ,border ,protection to deliver autonomous capabilities4 7c7 ,definition of autonomous ,in this section1 with respect to capabilities1 the term autonomous means a system designed to apply artificial intelligence1 machine learning1 computer vision1 or other algorithms to accurately detect1 identify1 classify1 and track items of interest in real time such that the system can make operational adjustments without the active engagement of personnel or continuous human command or control4 #ijjje4 ,state and local assistance 7a7 ,state ,homeland ,security ,grant ,programs 7#a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,administrator of the ,federal ,emergency ,management ,agency for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 to be administered under the ,state ,homeland ,security ,grant ,program authorized under section #bjjd of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #fje71 to enhance ,state1 local1 and ,tribal security through grants1 contracts1 cooperative agreements1 and other activities-- 7,a7 #ejj1jjj1jjj for ,state and local capabilities to detect1 identify1 track1 or monitor threats from unmanned aircraft systems 7as such term is defined in section #ddhja of title #di1 ,united ,states ,code71 consistent with titles #ah and #di of the ,united ,states ,code2 7,b7 #fbe1jjj1jjj for security and other costs related to the #bjbf ,,fifa ,world ,cup2 7,c7 #a1jjj1jjj1jjj for security1 planning1 and other costs related to the #bjbh ,olympics2 and 7,d7 #dej1jjj1jjj for the ,operation ,stonegarden ,grant ,program4 7#b7 ,terms and ,conditions ,none of the funds made available under subparagraph 7,b7 or 7,c7 of paragraph 7#a7 shall be subject to the requirements of section #bjjd7;e77#a7 or section #bjjh7;a77#ab7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #fje7;e77#a71 #fji7;a77#ab774 7b7 ,state ,border ,security ,reinforcement ,fund 7#a7 ,establishment ,there is established1 in the ,department of ,homeland ,security1 a fund to be known as the ,state ,border ,security ,reinforcement ,fund4 7#b7 ,purposes ,the ,secretary of ,homeland ,security shall use amounts appropriated or otherwise made available for the ,fund for grants to eligible ,states and units of local government for any of the following purposes3 7,a7 ,construction or installation of a border wall1 border fencing or other barrier1 or buoys along the southern border of the ,united ,states1 which may include planning1 procurement of materials1 and personnel costs related to such construction or installation4 7,b7 ,any work necessary to prepare the ground at or near land borders to allow construction and maintenance of a border wall or other barrier fencing4 7,c7 ,detection and interdiction of illicit substances and aliens who have unlawfully entered the ,united ,states and have committed a crime under ,federal1 ,state1 or local law1 and transfer or referral of such aliens to the ,department of ,homeland ,security as provided by law4 7,d7 ,relocation of aliens who are unlawfully present in the ,united ,states from small population centers to other domestic locations4 7#c7 ,appropriation ,in addition to amounts otherwise available for the purposes described in paragraph 7#b71 there is appropriated for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to the ,department of ,homeland ,security for the ,state ,border ,security ,reinforcement ,fund established by paragraph 7#a71 #aj1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjcd1 for qualified expenses for such purposes4 7#d7 ,eligibility ,the ,secretary of ,homeland ,security may provide grants from the fund established by paragraph 7#a7 to ,state agencies and units of local governments for expenditures made for completed1 ongoing1 or new activities1 in accordance with law1 that occurred on or after ,january #bj1 #bjba4 7#e7 ,application ,each ,state desiring to apply for a grant under this subsection shall submit an application to the ,secretary containing such information in support of the application as the ,secretary may require4 ,the ,secretary shall require that each ,state include in its application the purposes for which the ,state seeks the funds and a description of how the ,state plans to allocate the funds4 ,the ,secretary shall begin to accept applications not later than #ij days after the date of the enactment of this ,act4 7#f7 ,terms and ,conditions ,nothing in this subsection shall authorize any ,state or local government to exercise immigration or border security authorities reserved exclusively to the ,federal ,government under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq47 or the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #aja et seq474 ,the ,federal ,emergency ,management ,agency may use not more than #a percent of the funds made available under this subsection for the purpose of administering grants provided for in this section4 #ijjjf4 ,presidential residence protection 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,administrator of the ,federal ,emergency ,management ,agency for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #cjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the reimbursement of extraordinary law enforcement personnel costs for protection activities directly and demonstrably associated with any residence of the ,president designated pursuant to section #c or #d of the ,presidential ,protection ,assistance ,act of #aigf 7,public ,law #id-ebd2 #ah ,u4,s4,c4 #cjef note7 to be secured by the ,united ,states ,secret ,service4 7b7 ,availability ,funds appropriated under this section shall be available only for costs that a ,state or local agency-- 7#a7 incurred or incurs on or after ,july #a1 #bjbd2 7#b7 demonstrates to the ,administrator of the ,federal ,emergency ,management ,agency as being-- 7,a7 in excess of typical law enforcement operation costs2 7,b7 directly attributable to the provision of protection described in this section2 and 7,c7 associated with a nongovernmental property designated pursuant to section #c or #d of the ,presidential ,protection ,assistance ,act of #aigf 7,public ,law #id-ebd2 #ah ,u4,s4,c4 #cjef note7 to be secured by the ,united ,states ,secret ,service2 and 7#c7 certifies to the ,administrator as compensating protection activities requested by the ,united ,states ,secret ,service4 7c7 ,terms and conditions ,the ,federal ,emergency ,management ,agency may use not more than #c percent of the funds made available under this section for the purpose of administering grants provided for in this section4 #ijjjg4 ,department of ,homeland ,security appropriations for border support ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for reimbursement of costs incurred in undertaking activities in support of the ,department of ,homeland ,security's mission to safeguard the borders of the ,united ,states4 ,b ,governmental affairs provisions #ijaja4 ,,fehb improvements 7a7 ,short title ,this section may be cited as the ,,fehb ,protection ,act of #bjbe4 7b7 ,definitions ,in this section3 7#a7 ,director ,the term ,director means the ,director of the ,office of ,personnel ,management4 7#b7 ,health benefits plan2 member of family ,the terms health benefits plan and member of family have the meanings given those terms in section #hija of title #e1 ,united ,states ,code4 7#c7 ,open season ,the term open season means an open season described in section #hij4cja7;f7 of title #e1 ,code of ,federal ,regulations1 or any successor regulation4 7#d7 ,program ,the term ,program means the health insurance programs carried out under chapter #hi of title #e1 ,united ,states ,code1 including the program carried out under section #hijc;c of that title4 7#e7 ,qualifying life event ,the term qualifying life event has the meaning given the term in section #hib4aja of title #e1 ,code of ,federal ,regulations1 or any successor regulation4 7c7 ,verification requirements ,not later than #a year after the date of enactment of this ,act1 the ,director shall issue regulations and implement a process to verify-- 7#a7 the veracity of any qualifying life event through which an enrollee in the ,program seeks to add a member of family with respect to the enrollee to a health benefits plan under the ,program2 and 7#b7 that1 when an enrollee in the ,program seeks to add a member of family with respect to the enrollee to the health benefits plan of the enrollee under the ,program1 including during any open season1 the individual so added is a qualifying member of family with respect to the enrollee4 7d7 ,fraud risk assessment ,in any fraud risk assessment conducted with respect to the ,program on or after the date of enactment of this ,act1 the ,director shall include an assessment of individuals who are enrolled in1 or covered under1 a health benefits plan under the ,program even though those individuals are not eligible to be so enrolled or covered4 7e7 ,family member eligibility verification audit 7#a7 ,in general ,during the #c-year period beginning on the date that is #a year after the date of enactment of this ,act1 the ,director shall carry out a comprehensive audit regarding members of family who are covered under an enrollment in a health benefits plan under the ,program4 7#b7 ,contents ,with respect to the audit carried out under paragraph 7#a71 the ,director shall review marriage certificates1 birth certificates1 and other appropriate documents that are necessary to determine eligibility to enroll in a health benefits plan under the ,program4 7f7 ,disenrollment or removal ,not later than #ahj days after the date of enactment of this ,act1 the ,director shall develop a process by which any individual enrolled in1 or covered under1 a health benefits plan under the ,program who is not eligible to be so enrolled or covered shall be disenrolled or removed from enrollment in1 or coverage under1 that health benefits plan4 7g7 ,earned benefits and health care administrative services associated oversight and audit funding ,section #hiji of title #e1 ,united ,states ,code1 is amended-- 7#a7 in subsection 7a77#b71 by inserting before the period at the end the following3 1 except that the amounts required to be set aside under subsection 7b77#b7 shall not be subject to the limitations that may be specified annually by ,congress2 and 7#b7 in subsection 7b7-- 7,a7 by redesignating paragraph 7#b7 as paragraph 7#c72 and 7,b7 by inserting after paragraph 7#a7 the following3 7#b7 ,in fiscal year #bjbf1 #ff1jjj1jjj1 to be derived from all contributions1 and to remain available until the end of fiscal year #bjce1 for the ,director of the ,office to carry out subsections 7c7 through 7f7 of the ,,fehb ,protection ,act of #bjbe4 4 #ijajb4 ,pandemic ,response ,accountability ,committee 7a7 ,pandemic response accountability committee funding availability ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjbf1 out of any money in the ,treasury not otherwise appropriated1 #hh1jjj1jjj1 to remain available until expended1 for the ,pandemic ,response ,accountability ,committee to support oversight of the ,coronavirus response and of funds provided in this ,act or any other ,act pertaining to the ,coronavirus pandemic4 7b7 ,,cares ,act ,section #aejaj of the ,,cares ,act 7,public ,law #aaf-acf2 #acd ,stat4 #ecc7 is amended-- 7#a7 in subsection 7a77#f7-- 7,a7 in subparagraph 7,e71 by striking or at the end2 7,b7 in subparagraph 7,f71 by striking and at the end and inserting or2 and 7,c7 by adding at the end the following3 7,g7 the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad2 and 2 and 7#b7 in subsection 7k71 by striking #bjbe and inserting #bjcd4 #ijajc4 ,appropriation for the ,office of ,management and ,budget ,in addition to amounts otherwise available1 there is appropriated to the ,office of ,management and ,budget for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for purposes of finding budget and accounting efficiencies in the executive branch4 ,x ,committee on the ,judiciary ,a ,immigration and law enforcement matters ,i ,immigration fees #ajjjja4 ,applicability of the immigration laws 7a7 ,applicability ,the fees under this subtitle shall apply to aliens in the circumstances described in this subtitle4 7b7 ,terms ,the terms used under this subtitle shall have the meanings given such terms in section #aja of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja74 7c7 ,references to ,immigration and ,nationality ,act ,except as otherwise expressly provided1 any reference in this subtitle to a section or other provision shall be considered to be to a section or other provision of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq474 #ajjjjb4 ,asylum fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security or the ,attorney ,general1 as applicable1 shall require the payment of a fee1 equal to the amount specified in this section1 by any alien who files an application for asylum under section #bjh 7#h ,u4,s4,c4 #aaeh7 at the time such application is filed4 7b7 ,initial amount ,during fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7#a7 #ajj2 or 7#b7 such amount as the ,secretary or the ,attorney ,general1 as applicable1 may establish1 by rule4 7c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7#a7 the amount of the fee required under this section for the most recently concluded fiscal year2 and 7#b7 the product resulting from the multiplication of the amount referred to in paragraph 7#a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7d7 ,disposition of asylum fee proceeds ,during each fiscal year-- 7#a7 #ej percent of the fees received from aliens filing applications with the ,attorney ,general-- 7,a7 shall be credited to the ,executive ,office for ,immigration ,review2 and 7,b7 may be retained and expended without further appropriation2 7#b7 #ej percent of fees received from aliens filing applications with the ,secretary of ,homeland ,security-- 7,a7 shall be credited to ,u4,s4 ,citizenship and ,immigration ,services2 7,b7 shall be deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 and 7,c7 may be retained and expended without further appropriation2 and 7#c7 any amounts received in fees required under this section that were not credited to the ,executive ,office for ,immigration ,review pursuant to paragraph 7#a7 or to ,u4,s4 ,citizenship and ,immigration ,services pursuant to paragraph 7#b7 shall be deposited into the general fund of the ,treasury4 7e7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjjc4 ,employment authorization document fees 7a7 ,asylum applicants 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this subsection1 by any alien who files an initial application for employment authorization under section #bjh7;d77#b7 7#h ,u4,s4,c4 #aaeh7;d77#b77 at the time such initial employment authorization application is filed4 7#b7 ,initial amount ,during fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #eej2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this section for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#d7 ,disposition of employment authorization document fees ,during each fiscal year-- 7,a7 #be percent of the fees collected pursuant to this subsection-- 7i7 shall be credited to ,u4,s4 ,citizenship and ,immigration ,services2 7ii7 shall be deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 and 7iii7 may be retained and expended by ,u4,s4 ,citizenship and ,immigration ,services without further appropriation1 provided that not less than #ej percent is used to detect and prevent immigration benefit fraud2 and 7,b7 any amounts collected pursuant to this subsection that are not credited to ,u4,s4 ,citizenship and ,immigration ,services pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7#e7 ,no fee waiver ,fees required to be paid under this subsection shall not be waived or reduced4 7b7 ,parolees 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this subsection1 by any alien paroled into the ,united ,states for any initial application for employment authorization at the time such initial application is filed4 ,each initial employment authorization shall be valid for a period of #a year or for the duration of the alien's parole1 whichever is shorter4 7#b7 ,initial amount ,during fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #eej2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this subsection shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#d7 ,disposition of parolee employment authorization application fees ,all of the fees collected pursuant to this subsection shall be deposited into the general fund of the ,treasury4 7#e7 ,no fee waiver ,fees required to be paid under this subsection shall not be waived or reduced4 7c7 ,temporary protected status 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this subsection1 by any alien who files an initial application for employment authorization under section #bdd7;a77#a77;,b7 7#h ,u4,s4,c4 #abed;a7a77#a77;,b77 at the time such initial application is filed4 ,each initial employment authorization shall be valid for a period of #a year1 or for the duration of the alien's temporary protected status1 whichever is shorter4 7#b7 ,initial amount ,during fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #eej2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this subsection shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#d7 ,disposition of employment authorization application fees collected from aliens granted temporary protected status ,all of the fees collected pursuant to this subsection shall be deposited into the general fund of the ,treasury4 7#e7 ,no fee waiver ,fees required to be paid under this subsection shall not be waived or reduced4 #ajjjjd4 ,immigration parole fee 7a7 ,in general ,except as provided under subsection 7b71 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this section and in addition to any other fee authorized by law1 by any alien who is paroled into the ,united ,states4 7b7 ,exceptions ,an alien shall not be subject to the fee otherwise required under subsection 7a7 if the alien establishes1 to the satisfaction of the ,secretary of ,homeland ,security1 on an individual1 case-by-case basis1 that the alien is being paroled because-- 7#a7 7,a7 the alien has a medical emergency2 and 7,b7 7i7 the alien cannot obtain necessary treatment in the foreign state in which the alien is residing2 or 7ii7 the medical emergency is life-threatening and there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process2 7#b7 7,a7 the alien is the parent or legal guardian of an alien described in paragraph 7#a72 and 7,b7 the alien described in paragraph 7#a7 is a minor2 7#c7 7,a7 the alien is needed in the ,united ,states to donate an organ or other tissue for transplant2 and 7,b7 there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process2 7#d7 7,a7 the alien has a close family member in the ,united ,states whose death is imminent2 and 7,b7 the alien could not arrive in the ,united ,states in time to see such family member alive if the alien were to be admitted to the ,united ,states through the normal visa process2 7#e7 7,a7 the alien is seeking to attend the funeral of a close family member2 and 7,b7 the alien could not arrive in the ,united ,states in time to attend such funeral if the alien were to be admitted to the ,united ,states through the normal visa process2 7#f7 the alien is an adopted child-- 7,a7 who has an urgent medical condition2 7,b7 who is in the legal custody of the petitioner for a final adoption-related visa2 and 7,c7 whose medical treatment is required before the expected award of a final adoption-related visa2 7#g7 the alien-- 7,a7 is a lawful applicant for adjustment of status under section #bde 7#h ,u4,s4,c4 #abee72 and 7,b7 is returning to the ,united ,states after temporary travel abroad2 7#h7 the alien-- 7,a7 has been returned to a contiguous country pursuant to section #bce7;b77#b77;,c7 7#h ,u4,s4,c4 #abbe7;b77#b77;,c772 and 7,b7 is being paroled into the ,united ,states to allow the alien to attend the alien's immigration hearing2 7#i7 the alien has been granted the status of ,cuban and ,haitian entrant 7as defined in section #eja7;e7 of the ,refugee ,education ,assistance ,act of #aihj 7,public ,law #if-dbb2 #h ,u4,s4,c4 #aebb note72 or 7#aj7 the ,secretary of ,homeland ,security determines that a significant public benefit has resulted or will result from the parole of an alien-- 7,a7 who has assisted or will assist the ,united ,states ,government in a law enforcement matter2 7,b7 whose presence is required by the ,united ,states ,government in furtherance of such law enforcement matter2 and 7,c7 7i7 who is inadmissible or does not satisfy the eligibility requirements for admission as a nonimmigrant2 or 7ii7 for which there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process4 7c7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7#a7 #a1jjj2 or 7#b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7d7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7#a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7#b7 the product resulting from the multiplication of the amount referred to in paragraph 7#a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7e7 ,disposition of fees collected from aliens granted parole ,all of the fees collected pursuant to this section shall be deposited into the general fund of the ,treasury4 7f7 ,no fee waiver ,except as provided in subsection 7b71 fees required to be paid under this section shall not be waived or reduced4 #ajjjje4 ,special immigrant juvenile fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this section1 by any alien1 parent1 or legal guardian of an alien applying for special immigrant juvenile status under section #aja7;a77#bg77;,j7 7#h ,u4,s4,c4 #aaja7;a77#bg77;,j774 7b7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7#a7 #bej2 or 7#b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7#a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7#b7 the product resulting from the multiplication of the amount referred to in paragraph 7#a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7d7 ,disposition of special immigrant juvenile fees ,all of the fees collected pursuant to this section shall be deposited into the general fund of the ,treasury4 #ajjjjf4 ,temporary protected status fee ,section #bdd7;c77#a77;,b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abed;a7c77#a77;,b77 is amended-- 7#a7 by striking ,the ,attorney ,general and inserting the following3 7i7 ,in general ,the ,attorney ,general 2 7#b7 in clause 7i71 as redesignated1 by striking #ej and inserting #ejj1 subject to the adjustments required under clause 7ii72 and 7#c7 by adding at the end the following3 7ii7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the maximum amount of the fee authorized under clause 7i7 shall be equal to the sum of-- 7,i7 the maximum amount of the fee authorized under this subparagraph for the most recently concluded fiscal year2 and 7,,ii7 the product resulting from the multiplication of the amount referred to in subclause 7,i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7iii7 ,disposition of temporary protected status fees ,all of the fees collected pursuant to this subparagraph shall be deposited into the general fund of the ,treasury4 7iv7 ,no fee waiver ,fees required to be paid under this subparagraph shall not be waived or reduced4 4 #ajjjjg4 ,visa integrity fee 7a7 ,visa integrity fee 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in this subsection1 by any alien issued a nonimmigrant visa at the time of such issuance4 7#b7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7,a7 #bej2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#c7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded down to the nearest dollar4 7#d7 ,disposition of visa integrity fees ,all of the fees collected pursuant to this section that are not reimbursed pursuant to subsection 7b7 shall be deposited into the general fund of the ,treasury4 7#e7 ,no fee waiver ,fees required to be paid under this subsection shall not be waived or reduced4 7b7 ,fee reimbursement ,the ,secretary of ,homeland ,security may provide a reimbursement to an alien of the fee required under subsection 7a7 for the issuance of a nonimmigrant visa after the expiration of such nonimmigrant visa's period of validity if such alien demonstrates that he or she-- 7#a7 after admission to the ,united ,states pursuant to such nonimmigrant visa1 complied with all conditions of such nonimmigrant visa1 including the condition that an alien shall not accept unauthorized employment2 and 7#b7 7,a7 has not sought to extend his or her period of admission during such period of validity and departed the ,united ,states not later than #e days after the last day of such period2 or 7,b7 during such period of validity1 was granted an extension of such nonimmigrant status or an adjustment to the status of a lawful permanent resident4 #ajjjjh4 ,form ,i-#id fee 7a7 ,fee authorized ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in subsection 7b71 by any alien who submits an application for a ,form ,i-#id ,arrival_/,departure ,record4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7,a7 #bd2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded down to the nearest dollar4 7c7 ,disposition of ,form ,i-#id fees ,during each fiscal year-- 7#a7 #bj percent of the fees collected pursuant to this section-- 7,a7 shall be deposited into the ,land ,border ,inspection ,fee ,account in accordance with section #bhf7q77#b7 7#h ,u4,s4,c4 #acef7q77#b772 and 7,b7 shall be made available to ,u4,s4 ,customs and ,border ,protection to retain and spend without further appropriation for the purpose of processing ,form ,i-#id2 and 7#b7 any amounts not deposited into the ,land ,border ,inspection ,fee ,account pursuant to paragraph 7#a77;,a7 shall be deposited in the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjji4 ,annual asylum fee 7a7 ,fee authorized ,in addition to any other fee authorized by law1 for each calendar year that an alien's application for asylum remains pending1 the ,secretary of ,homeland ,security or the ,attorney ,general1 as applicable1 shall require the payment of a fee1 equal to the amount specified in subsection 7b71 by such alien4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7,a7 #ajj2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded down to the nearest dollar4 7c7 ,disposition of annual asylum fees ,all of the fees collected pursuant to this section shall be deposited into the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjaj4 ,fee relating to renewal and extension of employment authorization for parolees 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in subsection 7b71 for any parolee who seeks a renewal or extension of employment authorization based on a grant of parole4 ,the employment authorization for each alien paroled into the ,united ,states1 or any renewal or extension of such parole1 shall be valid for a period of #a year or for the duration of the alien's parole1 whichever is shorter4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #bge2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7c7 ,disposition of fees relating to renewal and extension of employment authorization for parolees ,during each fiscal year-- 7#a7 #be percent of the fees collected pursuant to this section-- 7,a7 shall be credited to ,u4,s4 ,citizenship and ,immigration ,services2 7,b7 shall be deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 and 7,c7 may be retained and expended by ,u4,s4 ,citizenship and ,immigration ,services without further appropriation2 and 7#b7 any amounts collected pursuant to this section that are not credited to ,u4,s4 ,citizenship and ,immigration ,services pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjaa4 ,fee relating to renewal or extension of employment authorization for asylum applicants 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee of not less than #bge by any alien who has applied for asylum for each renewal or extension of employment authorization based on such application4 7b7 ,termination ,each initial employment authorization1 or renewal or extension of such authorization1 shall terminate-- 7#a7 immediately following the denial of an asylum application by an asylum officer1 unless the case is referred to an immigration judge2 7#b7 on the date that is #cj days after the date on which an immigration judge denies an asylum application1 unless the alien makes a timely appeal to the ,board of ,immigration ,appeals2 or 7#c7 immediately following the denial by the ,board of ,immigration ,appeals of an appeal of a denial of an asylum application4 7c7 ,disposition of fees relating to renewal and extension of employment authorization for asylum applicants ,during each fiscal year-- 7#a7 #be percent of the fees collected pursuant to this section-- 7,a7 shall be credited to ,u4,s4 ,citizenship and ,immigration ,services2 7,b7 shall be deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 and 7,c7 may be retained and expended by ,u4,s4 ,citizenship and ,immigration ,services without further appropriation2 and 7#b7 any amounts collected pursuant to this section that are not credited to ,u4,s4 ,citizenship and ,immigration ,services pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjab4 ,fee relating to renewal and extension of employment authorization for aliens granted temporary protected status 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in subsection 7b71 by any alien at the time such alien seeks a renewal or extension of employment authorization based on a grant of temporary protected status4 ,any employment authorization for an alien granted temporary protected status1 or any renewal or extension of such employment authorization1 shall be valid for a period of #a year or for the duration of the designation of temporary protected status1 whichever is shorter4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #bge2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7c7 ,disposition of fees relating to renewal and extension of employment authorization for temporary protected status applicants ,during each fiscal year-- 7#a7 #be percent of the fees collected pursuant to this section-- 7,a7 shall be credited to ,u4,s4 ,citizenship and ,immigration ,services2 7,b7 shall be deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 and 7,c7 may be retained and expended by ,u4,s4 ,citizenship and ,immigration ,services without further appropriation2 and 7#b7 any amounts collected pursuant to this section that are not credited to ,u4,s4 ,citizenship and ,immigration ,services pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjac4 ,fees relating to applications for adjustment of status 7a7 ,fee for filing an application to adjust status to that of a lawful permanent resident 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien who files an application with an immigration court to adjust the alien's status to that of a lawful permanent resident1 or whose application to adjust his or her status to that of a lawful permanent resident is adjudicated in immigration court4 ,such fee shall be paid at the time such application is filed or before such application is adjudicated by the immigration court4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #a1ejj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of adjustment of status application fees ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7b7 ,fee for filing application for waiver of grounds of inadmissibility 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an application with an immigration court for a waiver of a ground of inadmissibility1 or before such application is adjudicated by the immigration court4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #a1jej2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of waiver of ground of admissibility application fees ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7c7 ,fee for filing an application for temporary protected status 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an application with an immigration court for temporary protected status1 or before such application is adjudicated by the immigration court4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #ejj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of temporary protected status application fees ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7d7 ,fee for filing an appeal of a decision of an immigration judge 7#a7 ,in general ,except as provided in paragraph 7#c71 the ,attorney ,general shall require1 in addition to any other fees authorized by law1 the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an appeal from a decision of an immigration judge4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #ijj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,exception ,the fee required under paragraph 7#a7 shall not apply to the appeal of a bond decision4 7#d7 ,disposition of fees for appealing immigration judge decisions ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7e7 ,fee for filing an appeal from a decision of an officer of the department of homeland security 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an appeal of a decision of an officer of the ,department of ,homeland ,security4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #ijj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of fees for appealing department of homeland security officer decisions ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7f7 ,fee for filing an appeal from a decision of an adjudicating official in a practitioner disciplinary case 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any practitioner at the time such practitioner files an appeal from a decision of an adjudicating official in a practitioner disciplinary case4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #a1cbe2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of fees for appealing department of homeland security officer decisions ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7g7 ,fee for filing a motion to reopen or a motion to reconsider 7#a7 ,in general ,except as provided in paragraph 7#c71 in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files a motion to reopen or motion to reconsider a decision of an immigration judge or the ,board of ,immigration ,appeals4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #ijj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,exceptions ,the fee required under paragraph 7#a7 shall not apply to-- 7,a7 a motion to reopen a removal order entered in absentia if such motion is filed in accordance with section #bdj7;b77#e77;,c77ii7 7#h ,u4,s4,c4 #abbi;a7b77#e77;,c77ii772 or 7,b7 a motion to reopen a deportation order entered in absentia if such motion is filed in accordance with section #bdb;,b7c77#c77;,b7 prior to ,april #a1 #aiig4 7#d7 ,disposition of fees for filing certain motions ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7h7 ,fee for filing application for suspension of deportation 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an application with an immigration court for suspension of deportation4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #fjj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of fees for filing application for suspension of deportation ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7i7 ,fee for filing application for cancellation of removal for certain permanent residents 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien at the time such alien files an application with an immigration court an application for cancellation of removal for an alien who is a lawful permanent resident4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #fjj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of fees for filing application for cancellation of removal ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7j7 ,fee for filing an application for cancellation of removal and adjustment of status for certain nonpermanent residents 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall require the payment of a fee1 equal to the amount specified in paragraph 7#b71 by any alien who is not a lawful permanent resident at the time such alien files an application with an immigration court for cancellation of removal and adjustment of status for any alien4 7#b7 ,amount specified 7,a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this paragraph shall be the greater of-- 7i7 #a1ejj2 or 7ii7 such amount as the ,attorney ,general may establish1 by rule4 7,b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this paragraph shall be equal to the sum of-- 7i7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7ii7 the product resulting from the multiplication of the amount referred to in clause 7i7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7#c7 ,disposition of fees for filing application for cancellation of removal ,during each fiscal year-- 7,a7 not more than #be percent of the fees collected pursuant to this subsection-- 7i7 shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 and 7ii7 shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation2 and 7,b7 any amounts not derived by transfer and credited pursuant to subparagraph 7,a7 shall be deposited into the general fund of the ,treasury4 7k7 ,limitation on use of funds ,no fees collected pursuant to this section may be expended by the ,executive ,office for ,immigration ,review for the ,legal ,orientation ,program1 or for any successor program4 #ajjjad4 ,electronic ,system for ,travel ,authorization fee ,section #bag7;h77#c77;,b7 7#h ,u4,s4,c4 #aahg7;h77#c77;,b77 is amended-- 7#a7 in clause 7i7-- 7,a7 in subclause 7,i71 by striking and at the end2 7,b7 in subclause 7,,ii7-- 7i7 by inserting of not less than #aj after an amount2 and 7ii7 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,,iii7 not less than #ac per travel authorization4 2 7#b7 in clause 7iii71 by striking ,october #ca1 #bjbh and inserting ,october #ca1 #bjcd2 and 7#c7 by adding at the end the following3 7iv7 ,subsequent adjustment ,during fiscal year #bjbf and each subsequent fiscal year1 the amount specified in clause 7i77,,ii7 for a fiscal year shall be equal to the sum of-- 7,i7 the amount of the fee required under this subparagraph during the most recently concluded fiscal year2 and 7,,ii7 the product of the amount referred to in subclause 7,i7 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 4 #ajjjae4 ,electronic ,visa ,update ,system fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 in the amount specified in subsection 7b71 by any alien subject to the ,electronic ,visa ,update ,system at the time of such alien's enrollment in such system4 7b7 ,amount specified 7#a7 ,in general ,for fiscal year #bjbe1 the amount specified in this subsection shall be the greater of-- 7,a7 #cj2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf and each subsequent fiscal year1 the amount specified in this subsection shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection during the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #j4be4 7c7 ,disposition of electronic visa update system fees 7#a7 ,in general ,section #bhf 7#h ,u4,s4,c4 #acef7 is amended by adding at the end the following3 7w7 ,,cbp electronic visa update system account 7#a7 ,establishment ,there is established in the general fund of the ,treasury a separate account1 which shall be known as the ,,cbp ,electronic ,visa ,update ,system ,account 7referred to in this subsection as the ,account74 7#b7 ,deposits ,there shall be deposited into the ,account an amount equal to the difference between-- 7,a7 all of the fees received pursuant to section #ajjjae of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress72 and 7,b7 an amount equal to #e multiplied by the number of payments collected pursuant to such section4 7#c7 ,appropriation ,amounts deposited in the ,account-- 7,a7 are hereby appropriated to make payments and offset program costs in accordance with section #ajjjae of the ,act entitled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad 7#aaith ,congress71 without further appropriation2 and 7,b7 shall remain available until expended for any ,u4,s4 ,customs and ,border ,protection costs associated with administering the ,,cbp ,electronic ,visa ,update ,system4 4 7#b7 ,remaining fees ,of the fees collected pursuant to this section1 an amount equal to #e multiplied by the number of payments collected pursuant to this section shall be deposited to the general fund of the ,treasury4 7d7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjaf4 ,fee for aliens ordered removed in absentia 7a7 ,in general ,as partial reimbursement for the cost of arresting an alien described in this section1 the ,secretary of ,homeland ,security1 except as provided in subsection 7c71 shall require the payment of a fee1 equal to the amount specified in subsection 7b7 on any alien who-- 7#a7 is ordered removed in absentia pursuant to section #bdj7;b77#e7 7#h ,u4,s4,c4 #abbi;a7b77#e772 and 7#b7 is subsequently arrested by ,u4,s4 ,immigration and ,customs ,enforcement4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7,a7 #e1jjj2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7c7 ,exception ,the fee described in this section shall not apply to any alien who was ordered removed in absentia if such order was rescinded pursuant to section #bdj7;b77#e77;,c7 7#h ,u4,s4,c4 #abbi;a7b77#e77;,c774 7d7 ,disposition of removal in absentia fees ,during each fiscal year-- 7#a7 #ej percent of the fees collected pursuant to this section-- 7,a7 shall be credited to ,u4,s4 ,immigration and ,customs ,enforcement2 7,b7 shall be deposited into the ,detention and ,removal ,office ,fee ,account2 and 7,c7 may be retained and expended by ,u4,s4 ,immigration and ,customs ,enforcement without further appropriation2 and 7#b7 any amounts collected pursuant to this section that are not credited to ,u4,s4 ,immigration and ,customs ,enforcement pursuant to paragraph 7#a7 shall be deposited into the general fund of the ,treasury4 7e7 ,no fee waiver ,fees required to be paid under this section shall not be waived or reduced4 #ajjjag4 ,inadmissible alien apprehension fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall require the payment of a fee1 equal to the amount specified in subsection 7b71 by any inadmissible alien at the time such alien is apprehended between ports of entry4 7b7 ,amount specified 7#a7 ,initial amount ,for fiscal year #bjbe1 the amount specified in this section shall be the greater of-- 7,a7 #e1jjj2 or 7,b7 such amount as the ,secretary of ,homeland ,security may establish1 by rule4 7#b7 ,annual adjustments for inflation ,during fiscal year #bjbf1 and during each subsequent fiscal year1 the amount specified in this section shall be equal to the sum of-- 7,a7 the amount of the fee required under this subsection for the most recently concluded fiscal year2 and 7,b7 the product resulting from the multiplication of the amount referred to in subparagraph 7,a7 by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year1 rounded to the next lowest multiple of #aj4 7c7 ,disposition of inadmissible alien apprehension fees ,during each fiscal year-- 7#a7 #ej percent of the fees collected pursuant to this section-- 7,a7 shall be credited to ,u4,s4 ,immigration and ,customs ,enforcement2 7,b7 shall be deposited into the ,detention and ,removal ,office ,fee ,account2 and 7,c7 may be retained and expended by ,u4,s4 ,immigration and ,customs ,enforcement without further appropriation2 and 7#b7 any amounts collected pursuant to this section that are not credited to ,u4,s4 ,immigration and ,customs ,enforcement pursuant to paragraph 7#a7 shall be deposited into the general fund of the ,treasury4 7d7 ,disposition of inadmissible alien apprehension fees ,all of the fees collected pursuant to this section shall be deposited into the general fund of the ,treasury4 #ajjjah4 ,amendment to authority to apply for asylum ,section #bjh7;d77#c7 7#h ,u4,s4,c4 #aaeh7;d77#c77 is amended-- 7#a7 in the first sentence1 by striking may and inserting shall2 7#b7 by striking ,such fees shall not exceed and all that follows and inserting the following3 ,nothing in this paragraph may be construed to limit the authority of the ,attorney ,general to set additional adjudication and naturalization fees in accordance with section #bhf7m744 ,,ii ,immigration and law enforcement funding #ajjjea4 ,appropriation for the ,department of ,homeland ,security ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #b1jee1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 for the following purposes3 7#a7 ,immigration and enforcement activities ,hiring and training of additional ,u4,s4 ,customs and ,border ,protection agents1 and the necessary support staff1 to carry out immigration enforcement activities4 7#b7 ,departures and removals ,funding for transportation costs and related costs associated with the departure or removal of aliens4 7#c7 ,personnel assignments ,funding for the assignment of ,department of ,homeland ,security employees and ,state officers to carry out immigration enforcement activities pursuant to sections #ajc7;a7 and #bhg7;g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aajc7;a7 and #aceg7;g774 7#d7 ,background checks ,hiring additional staff and investing the necessary resources to enhance screening and vetting of all aliens seeking entry into ,united ,states1 consistent with section #bab of such ,act 7#h ,u4,s4,c4 #aahb71 or intending to remain in the ,united ,states1 consistent with section #bcg of such ,act 7#h ,u4,s4,c4 #abbg74 7#e7 ,protecting alien children from exploitation ,in instances of aliens and alien children entering the ,united ,states without a valid visa1 funding is provided for the purposes of-- 7,a7 collecting fingerprints1 in accordance with section #bfb of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acjb7 and subsections 7a77#c7 and 7b7 of section #bce of such ,act 7#h ,u4,s4,c4 #abbe72 and 7,b7 collecting ,,dna1 in accordance with sections #bce7;d7 and #bhg7;b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;d7 and #aceg7;b774 7#f7 ,transporting and return of aliens from contiguous territory ,transporting and facilitating the return1 pursuant to section #bce7;b77#b77;,c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;b77#b77;,c771 of aliens arriving from contiguous territory4 7#g7 ,state and local participation ,funding for ,state and local participation in homeland security efforts for purposes of-- 7,a7 ending the presence of criminal gangs and criminal organizations throughout the ,united ,states2 7,b7 addressing crime and public safety threats2 7,c7 combating human smuggling and trafficking networks throughout the ,united ,states2 7,d7 supporting immigration enforcement activities2 and 7,e7 providing reimbursement for ,state and local participation in such efforts4 7#h7 ,removal of specified unaccompanied alien children 7,a7 ,in general ,funding removal operations for specified unaccompanied alien children4 7,b7 ,use of funds ,amounts made available under this paragraph shall only be used for permitting a specified unaccompanied alien child to withdraw the application for admission of the child pursuant to section #bce7;a77#d7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;a77#d774 7,c7 ,definitions ,in this paragraph3 7i7 ,specified unaccompanied alien child ,the term specified unaccompanied alien child means an unaccompanied alien child 7as defined in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #bgi7;g777 who the ,secretary of ,homeland ,security determines on a case-by-case basis-- 7,i7 has been found by an immigration officer at a land border or port of entry of the ,united ,states and is inadmissible under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq472 7,,ii7 has not been a victim of severe forms of trafficking in persons1 and there is no credible evidence that such child is at risk of being trafficked upon return of the child to the child's country of nationality or country of last habitual residence2 and 7,,iii7 does not have a fear of returning to the child's country of nationality or country of last habitual residence owing to a credible fear of persecution4 7ii7 ,severe forms of trafficking in persons ,the term severe forms of trafficking in persons has the meaning given such term in section #ajc of the ,trafficking ,victims ,protection ,act of #bjjj 7#bb ,u4,s4,c4 #gajb74 7#i7 ,expedited removal of criminal aliens ,funding for the expedited removal of criminal aliens1 in accordance with the provisions of section #bce7;b77#a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;b77#a774 7#aj7 ,removal of certain criminal aliens without further hearings ,funding for the removal of certain criminal aliens without further hearings1 in accordance with the provisions of section #bce7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;c774 7#aa7 ,criminal and gang checks for unaccompanied alien children ,funding for criminal and gang checks of unaccompanied alien children 7as defined in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #bgi7;g777 who are #ab years of age and older1 including the examination of such unaccompanied alien children for gang-related tattoos and other gang-related markings4 7#ab7 ,information technology ,information technology investments to support immigration purposes1 including improvements to fee and revenue collections4 #ajjjeb4 ,appropriation for ,u4,s4 ,immigration and ,customs ,enforcement ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security for ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bi1hej1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 for the following purposes3 7#a7 ,hiring and training ,hiring and training additional ,u4,s4 ,immigration and ,customs ,enforcement personnel1 including officers1 agents1 investigators1 and support staff1 to carry out immigration enforcement activities and prioritizing and streamlining the hiring of retired ,u4,s4 ,immigration and ,customs ,enforcement personnel4 7#b7 ,performance1 retention1 and signing bonuses 7,a7 ,in general ,providing performance1 retention1 and signing bonuses for qualified ,u4,s4 ,immigration and ,customs ,enforcement personnel in accordance with this subsection4 7,b7 ,performance bonuses ,the ,director of ,u4,s4 ,immigration and ,customs ,enforcement1 at the ,director's discretion1 may provide performance bonuses to any ,u4,s4 ,immigration and ,customs ,enforcement agent1 officer1 or attorney who demonstrates exemplary service4 7,c7 ,retention bonuses ,the ,director of ,u4,s4 ,immigration and ,customs ,enforcement may provide retention bonuses to any ,u4,s4 ,immigration and ,customs ,enforcement agent1 officer1 or attorney who commits to #b years of additional service with ,u4,s4 ,immigration and ,customs ,enforcement to carry out immigration enforcement activities4 7,d7 ,signing bonuses ,the ,director of ,u4,s4 ,immigration and ,customs ,enforcement may provide a signing bonus to any ,u4,s4 ,immigration and ,customs ,enforcement agent1 officer1 or attorney who-- 7i7 is hired on or after the date of the enactment of this ,act2 and 7ii7 who commits to #e years of service with ,u4,s4 ,immigration and ,customs ,enforcement to carry out immigration enforcement activities4 7,e7 ,service agreement ,in providing a retention or signing bonus under this paragraph1 the ,director of ,u4,s4 ,immigration and ,customs ,enforcement shall provide each qualifying individual with a written service agreement that includes-- 7i7 the commencement and termination dates of the required service period 7or provisions for the determination of such dates72 7ii7 the amount of the bonus2 and 7iii7 any other term or condition under which the bonus is payable1 subject to the requirements of this paragraph1 including-- 7,i7 the conditions under which the agreement may be terminated before the agreed-upon service period has been completed2 and 7,,ii7 the effect of a termination described in subclause 7,i74 7#c7 ,recruitment1 hiring1 and onboarding ,facilitating the recruitment1 hiring1 and onboarding of additional ,u4,s4 ,immigration and ,customs ,enforcement personnel to carry out immigration enforcement activities1 including by-- 7,a7 investing in information technology1 recruitment1 and marketing2 and 7,b7 hiring staff necessary to carry out information technology1 recruitment1 and marketing activities4 7#d7 ,transportation ,funding for transportation costs and related costs associated with alien departure or removal operations4 7#e7 ,information technology ,funding for information technology investments to support enforcement and removal operations1 including improvements to fee collections4 7#f7 ,facility upgrades ,funding for facility upgrades to support enforcement and removal operations4 7#g7 ,fleet modernization ,funding for fleet modernization to support enforcement and removal operations4 7#h7 ,family unity ,promoting family unity by-- 7,a7 maintaining the care and custody1 during the period in which a charge described in clause 7i7 is pending1 in accordance with applicable laws1 of an alien who-- 7i7 is charged only with a misdemeanor offense under section #bge7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbe7;a772 and 7ii7 entered the ,united ,states with the alien's child who has not attained #ah years of age2 and 7,b7 detaining such an alien with the alien's child4 7#i7 #bhg7;g7 agreements ,expanding1 facilitating1 and implementing agreements under section #bhg7;g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aceg7;g774 7#aj7 ,victims of ,immigration ,crime ,engagement ,office ,hiring and training additional staff to carry out the mission of the ,victims of ,immigration ,crime ,engagement ,office and for providing nonfinancial assistance to the victims of crimes perpetrated by aliens who are present in the ,united ,states without authorization4 7#aa7 ,office of the principal legal advisor ,hiring additional attorneys and the necessary support staff within the ,office of the ,principal ,legal ,advisor to represent the ,department of ,homeland ,security in immigration enforcement and removal proceedings4 #ajjjec4 ,appropriation for ,federal ,law ,enforcement ,training ,centers 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security for the ,federal ,law ,enforcement ,training ,centers for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #gej1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsections 7b7 and 7c74 7b7 ,training ,not less than #bhe1jjj1jjj of the amounts available under subsection 7a7 shall be for supporting the training of newly hired ,federal law enforcement personnel employed by the ,department of ,homeland ,security and ,state and local law enforcement agencies operating in support of the ,department of ,homeland ,security4 7c7 ,facilities ,not more than #dfe1jjj1jjj of the amounts available under subsection 7a7 shall be for procurement1 construction and maintenance of1 improvements to1 training equipment for1 and related expenses1 of facilities of the ,federal ,law ,enforcement ,training ,centers4 #ajjjed4 ,appropriation for the ,department of ,justice ,in addition to amounts otherwise available1 there is appropriated to the ,attorney ,general for the ,department of ,justice for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #c1ccj1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 for the following purposes3 7#a7 ,executive ,office for ,immigration ,review 7,a7 ,in general ,hiring immigration judges and necessary support staff for the ,executive ,office for ,immigration ,review to address the backlog of petitions1 cases1 and removals4 7,b7 ,staffing level ,effective ,november #a1 #bjbh1 the ,executive ,office for ,immigration ,review shall be comprised of not more than #hjj immigration judges1 along with the necessary support staff4 7#b7 ,combating drug trafficking ,funding efforts to combat drug trafficking 7including trafficking of fentanyl and its precursor chemicals7 and illegal drug use4 7#c7 ,prosecution of immigration matters ,funding efforts to investigate and prosecute immigration matters1 gang-related crimes involving aliens1 child trafficking and smuggling involving aliens within the ,united ,states1 unlawful voting by aliens1 violations of the ,alien ,registration ,act1 #aidj 7#ed ,stat41 chapter #dci71 and violations of or fraud relating to title ,,iv of the ,personal ,responsibility and ,work ,opportunity ,act of #aiif 7,public ,law #ajd-aic2 #aaj ,stat4 #bbgg71 including hiring additional ,department of ,justice personnel to investigate and prosecute such matters4 7#d7 ,nonparty or other injunctive relief ,hiring additional attorneys and necessary support staff for the purpose of continuing implementation of assignments by the ,attorney ,general pursuant to sections #eaf1 #eag1 and #eah of title #bh1 ,united ,states ,code1 to conduct litigation and attend to the interests of the ,united ,states in suits pending in a court of the ,united ,states or in a court of a ,state in suits seeking nonparty or other injunctive relief against the ,federal ,government4 7#e7 ,edward ,byrne ,memorial ,justice ,assistance ,grant ,program and ,office of ,community ,oriented ,policing 7,a7 ,in general ,increasing funding for the ,edward ,byrne ,memorial ,justice ,assistance ,grant ,program and the ,office of ,community ,oriented ,policing for initiatives associated with-- 7i7 investigating and prosecuting violent crime2 7ii7 criminal enforcement initiatives2 and 7iii7 immigration enforcement and removal efforts4 7,b7 ,limitations ,no funds made available under this subsection shall be made available to community violence intervention and prevention initiative programs4 7,c7 ,eligibility ,to be eligible to receive funds made available under this subsection1 a ,state or local government shall be in full compliance1 as determined by the ,attorney ,general1 with section #fdb of the ,illegal ,immigration ,reform and ,immigrant ,responsibility ,act of #aiif 7#h ,u4,s4,c4 #acgc74 7#f7 ,fiscally responsible lawsuit settlements ,hiring additional attorneys and necessary support staff for the purpose of maximizing lawsuit settlements that require the payment of fines and penalties to the ,treasury of the ,united ,states in lieu of providing for the payment to any person or entity other than the ,united ,states1 other than a payment that provides restitution or otherwise directly remedies actual harm directly and proximately caused by the party making the payment1 or constitutes payment for services rendered in connection with the case4 7#g7 ,compensation for incarceration of criminal aliens 7,a7 ,in general ,providing compensation to a ,state or political subdivision of a ,state for the incarceration of criminal aliens4 7,b7 ,use of funds ,the amounts made available under subparagraph 7,a7 shall only be used to compensate a ,state or political subdivision of a ,state1 as appropriate1 with respect to the incarceration of an alien who-- 7i7 has been convicted of a felony or #b or more misdemeanors2 and 7ii7 7,i7 entered the ,united ,states without inspection or at any time or place other than as designated by the ,secretary of ,homeland ,security2 7,,ii7 was the subject of removal proceedings at the time the alien was taken into custody by the ,state or a political subdivision of the ,state2 or 7,,iii7 was admitted as a nonimmigrant and1 at the time the alien was taken into custody by the ,state or a political subdivision of the ,state1 has failed to maintain the nonimmigrant status in which the alien was admitted1 or to which it was changed1 or to comply with the conditions of any such status4 7,c7 ,limitation ,amounts made available under this subsection shall be distributed to more than #a ,state4 ,the amounts made available under subparagraph 7,a7 may not be used to compensate any ,state or political subdivision of a ,state if the ,state or political subdivision of the ,state prohibits or in any way restricts a ,federal1 ,state1 or local government entity1 official1 or other personnel from doing any of the following3 7i7 ,complying with the immigration laws 7as defined in section #aja7;a77#ag7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ag7774 7ii7 ,assisting or cooperating with ,federal law enforcement entities1 officials1 or other personnel regarding the enforcement of the immigration laws4 7iii7 ,undertaking any of the following law enforcement activities as such activities relate to information regarding the citizenship or immigration status1 lawful or unlawful1 the inadmissibility or deportability1 and the custody status1 of any individual3 7,i7 ,making inquiries to any individual to obtain such information regarding such individual or any other individuals4 7,,ii7 ,notifying the ,federal ,government regarding the presence of individuals who are encountered by law enforcement officials or other personnel of a ,state or political subdivision of a ,state4 7,,iii7 ,complying with requests for such information from ,federal law enforcement entities1 officials1 or other personnel4 #ajjjee4 ,bridging ,immigration-related ,deficits ,experienced ,nationwide ,reimbursement ,fund 7a7 ,establishment ,there is established within the ,department of ,justice a fund1 to be known as the ,bridging ,immigration-related ,deficits ,experienced ,nationwide 7,,biden7 ,reimbursement ,fund 7referred to in this section as the ,fund74 7b7 ,use of funds ,the ,attorney ,general shall use amounts appropriated or otherwise made available for the ,fund for grants to eligible ,states1 ,state agencies1 and units of local government1 pursuant to their existing statutory authorities1 for any of the following purposes3 7#a7 ,locating and apprehending aliens who have committed a crime under ,federal1 ,state1 or local law1 in addition to being unlawfully present in the ,united ,states4 7#b7 ,collection and analysis of law enforcement investigative information within the ,united ,states to counter gang or other criminal activity4 7#c7 ,investigating and prosecuting-- 7,a7 crimes committed by aliens within the ,united ,states2 and 7,b7 drug and human trafficking crimes committed within the ,united ,states4 7#d7 ,court operations related to the prosecution of-- 7,a7 crimes committed by aliens2 and 7,b7 drug and human trafficking crimes4 7#e7 ,temporary criminal detention of aliens4 7#f7 ,transporting aliens described in paragraph 7#a7 within the ,united ,states to locations related to the apprehension1 detention1 and prosecution of such aliens4 7#g7 ,vehicle maintenance1 logistics1 transportation1 and other support provided to law enforcement agencies by a ,state agency to enhance the ability to locate and apprehend aliens who have committed crimes under ,federal1 ,state1 or local law1 in addition to being unlawfully present in the ,united ,states4 7c7 ,appropriation ,in addition to amounts otherwise available for the purposes described in subsection 7b71 there is appropriated to the ,attorney ,general for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 not to exceed #c1ejj1jjj1jjj1 to remain available until ,september #cj1 #bjbh1 for the ,fund for qualified and documented expenses that achieve any such purpose4 7d7 ,grant eligibility of completed1 ongoing1 or new activities ,the ,attorney ,general may provide grants under this section to ,state agencies and units of local government for expenditures made by ,state agencies or units of local government for completed1 ongoing1 or new activities determined to be eligible for such grant funding that occurred on or after ,january #bj1 #bjba4 ,amounts made available under this section shall be distributed to more than #a ,state4 #ajjjef4 ,appropriation for the ,bureau of ,prisons 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,bureau of ,prisons for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 for the purposes described in subsections 7b7 and 7c74 7b7 ,salaries and benefits ,not less than #c1jjj1jjj1jjj of the amounts made available under subsection 7a7 shall be for hiring and training of new employees1 including correctional officers1 medical professionals1 and facilities and maintenance employees1 the necessary support staff1 and for additional funding for salaries and benefits for the current workforce of the ,bureau of ,prisons4 7c7 ,facilities ,not more than #b1jjj1jjj1jjj of the amounts made available under subsection 7a7 shall be for addressing maintenance and repairs to facilities maintained or operated by the ,bureau of ,prisons4 #ajjjeg4 ,appropriation for the ,united ,states ,secret ,service 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,united ,states ,secret ,service 7referred to in this section as the ,director7 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1agj1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 may only be used for-- 7#a7 additional ,united ,states ,secret ,service resources1 including personnel1 training facilities1 programming1 and technology2 and 7#b7 performance1 retention1 and signing bonuses for qualified ,united ,states ,secret ,service personnel in accordance with subsection 7c74 7c7 ,performance1 retention1 and signing bonuses 7#a7 ,performance bonuses ,the ,director1 at the ,director's discretion1 may provide performance bonuses to any ,secret ,service agent1 officer1 or analyst who demonstrates exemplary service4 7#b7 ,retention bonuses ,the ,director may provide retention bonuses to any ,secret ,service agent1 officer1 or analyst who commits to #b years of additional service with the ,secret ,service4 7#c7 ,signing bonuses ,the ,director may provide a signing bonus to any ,secret ,service agent1 officer1 or analyst who-- 7,a7 is hired on or after the date of the enactment of this ,act2 and 7,b7 commits to #e years of service with the ,united ,states ,secret ,service4 7#d7 ,service agreement ,in providing a retention or signing bonus under this subsection1 the ,director shall provide each qualifying individual with a written service agreement that includes-- 7,a7 the commencement and termination dates of the required service period 7or provisions for the determination of such dates72 7,b7 the amount of the bonus2 and 7,c7 any other term or condition under which the bonus is payable1 subject to the requirements under this subsection1 including-- 7i7 the conditions under which the agreement may be terminated before the agreed-upon service period has been completed2 and 7ii7 the effect of a termination described in clause 7i74 ,b ,judiciary ,matters #ajjaja4 ,appropriation to the ,administrative ,office of the ,united ,states ,courts ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,administrative ,office of the ,united ,states ,courts1 out of amounts in the ,treasury not otherwise appropriated1 #a1bej1jjj for each of fiscal years #bjbe through #bjbh1 for the purpose of continuing analyses and reporting pursuant to section #fjd7;a77#b7 of title #bh1 ,united ,states ,code1 to examine the state of the dockets of the courts and to prepare and transmit statistical data and reports as to the business of the courts1 including an assessment of the number1 frequency1 and related metrics of judicial orders issuing non-party relief against the ,federal ,government and their aggregate cost impact on the taxpayers of the ,united ,states1 as determined by each court when imposing securities for the issuance of preliminary injunctions or temporary restraining orders against the ,federal ,government pursuant to rule #fe7;c7 of the ,federal ,rules of ,civil ,procedure4 #ajjajb4 ,appropriation to the ,federal ,judicial ,center 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,federal ,judicial ,center1 out of amounts in the ,treasury not otherwise appropriated1 #a1jjj1jjj for each of fiscal years #bjbe through #bjbh1 for the purpose described in subsection 7b74 7b7 ,use of funds ,the ,federal ,judicial ,center shall use the amounts appropriated under subsection 7a7 for the continued implementation of programs pursuant to section #fbj7;b77#c7 of title #bh1 ,united ,states ,code1 to stimulate1 create1 develop1 and conduct programs of continuing education and training for personnel of the judicial branch1 including training on the absence of constitutional and statutory authority supporting legal claims that seek non-party relief against the ,federal ,government1 and strategic approaches for mitigating the aggregate cost impact of such legal claims on the taxpayers of the ,united ,states4 ,c ,radiation exposure compensation matters #ajjbja4 ,extension of fund ,section #c7;d7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 by striking the first sentence and inserting ,the ,fund shall terminate on ,december #ca1 #bjbh42 and 7#b7 by striking the end of that #b-year period and inserting such date4 #ajjbjb4 ,claims relating to atmospheric testing 7a7 ,leukemia claims relating to trinity test in ,new ,mexico and tests at the ,nevada site ,section #d7;a77#a77;,a7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 in clause 7i7-- 7,a7 in subclause 7,i71 by striking ,october #ca1 #aieh and inserting ,november #f1 #aifb2 7,b7 in subclause 7,,ii7-- 7i7 by striking in the affected area and inserting in an affected area2 and 7ii7 by striking or after the semicolon2 7,c7 by redesignating subclause 7,,iii7 as subclause 7,,iv72 and 7,d7 by inserting after subclause 7,,ii7 the following3 7,,iii7 was physically present in an affected area for a period of at least #a year during the period beginning on ,september #bd1 #aidd1 and ending on ,november #f1 #aifb2 or 2 and 7#b7 in clause 7ii77,i71 by striking physical presence described in subclause 7,i7 or 7,,ii7 of clause 7i7 or onsite participation described in clause 7i77,,iii7 and inserting physical presence described in subclause 7,i71 7,,ii71 or 7,,iii7 of clause 7i7 or onsite participation described in clause 7i77,,iv74 7b7 ,amounts for claims related to leukemia ,section #d7;a77#a7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 in subparagraph 7,a71 by striking an amount and inserting the amount2 7#b7 by striking subparagraph 7,b7 and inserting the following3 7,b7 ,amount ,if the conditions described in subparagraph 7,c7 are met1 an individual who is described in subparagraph 7,a7 shall receive #ajj1jjj4 2 and 7#c7 in subparagraph 7,c71 by adding at the end the following3 7iv7 ,no payment under this paragraph previously has been made to the individual1 on behalf of the individual1 or to a survivor of the individual4 4 7c7 ,conditions for claims related to leukemia ,section #d7;a77#a77;,c7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 by striking clause 7i72 and 7#b7 by redesignating clauses 7ii7 and 7iii7 as clauses 7i7 and 7ii71 respectively4 7d7 ,specified diseases claims relating to trinity test in ,new ,mexico and tests at the ,nevada site ,section #d7;a77#b7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 by striking in the affected area and inserting in an affected area2 7,b7 by striking #b years and inserting #a year2 and 7,c7 by striking ,october #ca1 #aieh1 and inserting ,november #f1 #aifb22 7#b7 in subparagraph 7,b7-- 7,a7 by striking in the affected area and inserting in an affected area2 and 7,b7 by striking 1 or at the end and inserting a semicolon2 7#c7 by redesignating subparagraph 7,c7 as subparagraph 7,d72 and 7#d7 by inserting after subparagraph 7,b7 the following3 7,c7 was physically present in an affected area for a period of at least #a year during the period beginning on ,september #bd1 #aidd1 and ending on ,november #f1 #aifb2 or 4 7e7 ,amounts for claims related to specified diseases ,section #d7;a77#b7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended in the matter following subparagraph 7,d7 7as redesignated by subsection 7d7 of this section7-- 7#a7 by striking #ej1jjj 7in the case of an individual described in subparagraph 7,a7 or 7,b77 or #ge1jjj 7in the case of an individual described in subparagraph 7,c771 and inserting #ajj1jjj2 7#b7 in clause 7i71 by striking 1 and and inserting a semicolon2 7#c7 in clause 7ii71 by striking the period at the end and inserting 2 and2 and 7#d7 by adding at the end the following3 7iii7 no payment under this paragraph previously has been made to the individual1 on behalf of the individual1 or to a survivor of the individual4 4 7f7 ,downwind states ,section #d7;b77#a7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended to read as follows3 7#a7 affected area means-- 7,a7 except as provided under subparagraph 7,b7-- 7i7 the ,states of ,new ,mexico1 ,utah1 and ,idaho2 7ii7 in the ,state of ,nevada1 the counties of ,white ,pine1 ,nye1 ,lander1 ,lincoln1 ,eureka1 and that portion of ,clark ,county that consists of townships #ac through #af at ranges #fc through #ga2 and 7iii7 in the ,state of ,arizona1 the counties of ,coconino1 ,yavapai1 ,navajo1 ,apache1 and ,gila1 and ,mohave2 and 7,b7 with respect to a claim by an individual under subsection 7a77#a77;,a77i77,,iii7 or subsection 7a77#b77;,c71 only ,new ,mexico2 and 4 #ajjbjc4 ,claims relating to uranium mining 7a7 ,employees of mines and mills ,section #e7;a77#a77;,a77i7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended to read as follows3 7i7 7,i7 was employed in a uranium mine or uranium mill 7including any individual who was employed in the transport of uranium ore or vanadium-uranium ore from such mine or mill7 located in ,colorado1 ,new ,mexico1 ,arizona1 ,wyoming1 ,south ,dakota1 ,washington1 ,utah1 ,idaho1 ,north ,dakota1 ,oregon1 or ,texas at any time during the period beginning on ,january #a1 #aidb1 and ending on ,december #ca1 #aiij2 or 7,,ii7 was employed as a core driller in a ,state referred to in subclause 7,i7 during the period described in such subclause2 and 4 7b7 ,miners ,section #e7;a77#a77;,a77ii77,i7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended by inserting or renal cancer or any other chronic renal disease1 including nephritis and kidney tubal tissue injury after nonmalignant respiratory disease4 7c7 ,millers1 core drillers1 and ore transporters ,section #e7;a77#a77;,a77ii77,,ii7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 by inserting 1 core driller1 after was a miller2 7#b7 by inserting 1 or was involved in remediation efforts at such a uranium mine or uranium mill1 after ore transporter2 7#c7 by inserting 7,i7 after clause 7i72 and 7#d7 by striking or renal cancers and all that follows and inserting or renal cancer or any other chronic renal disease1 including nephritis and kidney tubal tissue injury2 or4 7d7 ,combined work histories ,section #e7;a77#a77;,a77ii7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note71 as amended by subsection 7c71 is further amended-- 7#a7 in subclause 7,i71 by striking or at the end2 and 7#b7 by adding at the end the following3 7,,iii7 7aa7 does not meet the conditions of subclause 7,i7 or 7,,ii72 7bb7 worked1 during the period described in clause 7i77,i71 in #b or more of the following positions3 miner1 miller1 core driller1 and ore transporter2 7cc7 meets the requirements under paragraph 7#d7 or 7#e72 and 7dd7 submits written medical documentation that the individual developed lung cancer1 a nonmalignant respiratory disease1 renal cancer1 or any other chronic renal disease1 including nephritis and kidney tubal tissue injury after exposure to radiation through work in one or more of the positions referred to in item 7bb72 4 7e7 ,special rules relating to combined work histories ,section #e7;a7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended by adding at the end the following3 7#d7 ,special rule relating to combined work histories for individuals with at least one year of experience ,an individual meets the requirements under this paragraph if the individual worked in one or more of the positions referred to in paragraph 7#a77;,a77ii77,,iii77bb7 for a period of at least one year during the period described in paragraph 7#a77;,a77i77,i74 7#e7 ,special rule relating to combined work histories for miners ,an individual meets the requirements of this paragraph if the individual1 during the period described in paragraph 7#a77;,a77i77,i71 worked as a miner and was exposed to such number of working level months that the ,attorney ,general determines1 when combined with the exposure of such individual to radiation through work as a miller1 core driller1 or ore transporter during the period described in paragraph 7#a77;,a77i77,i71 results in such individual being exposed to a total level of radiation that is greater or equal to the level of exposure of an individual described in paragraph 7#d74 4 7f7 ,definition of core driller ,section #e7;b7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended-- 7#a7 in paragraph 7#g71 by striking and at the end2 7#b7 in paragraph 7#h71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7#i7 the term core driller means any individual employed to engage in the act or process of obtaining cylindrical rock samples of uranium or vanadium by means of a borehole drilling machine for the purpose of mining uranium or vanadium4 4 #ajjbjd4 ,claims relating to ,manhattan ,project waste ,the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended by inserting after section #e the following3 #e;,a4 ,claims relating to ,manhattan ,project waste 7a7 ,in general ,a claimant shall receive compensation for a claim made under this ,act1 as described in subsection 7b7 or 7c71 if-- 7#a7 a claim for compensation is filed with the ,attorney ,general-- 7,a7 by an individual described in paragraph 7#b72 or 7,b7 on behalf of that individual by an authorized agent of that individual1 if the individual is deceased or incapacitated1 such as-- 7i7 an executor of estate of that individual2 or 7ii7 a legal guardian or conservator of that individual2 7#b7 that individual1 or if applicable1 an authorized agent of that individual1 demonstrates that such individual-- 7,a7 was physically present in an affected area for a period of at least #b years after ,january #a1 #aidi2 and 7,b7 contracted a specified disease after such period of physical presence2 7#c7 the ,attorney ,general certifies that the identity of that individual1 and if applicable1 the authorized agent of that individual1 is not fraudulent or otherwise misrepresented2 and 7#d7 the ,attorney ,general determines that the claimant has satisfied the applicable requirements of this ,act4 7b7 ,losses available to living affected individuals 7#a7 ,in general ,in the event of a claim qualifying for compensation under subsection 7a7 that is submitted to the ,attorney ,general to be eligible for compensation under this section at a time when the individual described in subsection 7a77#b7 is living1 the amount of compensation under this section shall be in an amount that is the greater of #ej1jjj or the total amount of compensation for which the individual is eligible under paragraph 7#b74 7#b7 ,losses due to medical expenses ,a claimant described in paragraph 7#a7 shall be eligible to receive1 upon submission of contemporaneous written medical records1 reports1 or billing statements created by or at the direction of a licensed medical professional who provided contemporaneous medical care to the claimant1 additional compensation in the amount of all documented out-of-pocket medical expenses incurred as a result of the specified disease suffered by that claimant1 such as any medical expenses not covered1 paid for1 or reimbursed through-- 7,a7 any public or private health insurance2 7,b7 any employee health insurance2 7,c7 any workers' compensation program2 or 7,d7 any other public1 private1 or employee health program or benefit4 7#c7 ,limitation ,no claimant is eligible to receive compensation under this subsection with respect to medical expenses unless the submissions described in paragraph 7#b7 with respect to such expenses are submitted on or before ,december #ca1 #bjbh4 7c7 ,payments to beneficiaries of deceased individuals ,in the event that an individual described in subsection 7a77#b7 who qualifies for compensation under subsection 7a7 is deceased at the time of submission of the claim-- 7#a7 a surviving spouse may1 upon submission of a claim and records sufficient to satisfy the requirements of subsection 7a7 with respect to the deceased individual1 receive compensation in the amount of #be1jjj2 or 7#b7 in the event that there is no surviving spouse1 the surviving children1 minor or otherwise1 of the deceased individual may1 upon submission of a claim and records sufficient to satisfy the requirements of subsection 7a7 with respect to the deceased individual1 receive compensation in the total amount of #be1jjj1 paid in equal shares to each surviving child4 7d7 ,affected areas ,for purposes of this section1 the term affected area means-- 7#a7 in the ,state of ,missouri1 the ,,zip ,codes of #fcjca1 #fcjcc1 #fcjcd1 #fcjdb1 #fcjde1 #fcjgd1 #fcaad1 #fcace1 #fcach1 #fcjdd1 #fcaba1 #fcadj1 #fcade1 #fcadg1 #fcajb1 #fccjd1 #fcacd1 #fcjdc1 #fccda1 #fccfh1 and #fccfg2 7#b7 in the ,state of ,tennessee1 the ,,zip ,codes of #cggaf1 #cghdj1 #cggai1 #cggdh1 #cggfc1 #cghbh1 #cggfi1 #cggaj1 #cghde1 #cghhg1 #cghbi1 #cghed1 #cghcj1 and #cghca2 7#c7 in the ,state of ,alaska1 the ,,zip ,codes of #iiedf and #iiedg2 and 7#d7 in the ,state of ,kentucky1 the ,,zip ,codes of #dbjja1 #dbjjc1 and #dbjhf4 7e7 ,specified disease ,for purposes of this section1 the term specified disease means any of the following3 7#a7 ,any leukemia1 provided that the initial exposure occurred after #bj years of age and the onset of the disease was at least #b years after first exposure4 7#b7 ,any of the following diseases1 provided that the onset was at least #b years after the initial exposure3 7,a7 ,multiple myeloma4 7,b7 ,lymphoma1 other than ,hodgkin's disease4 7,c7 ,primary cancer of the-- 7i7 thyroid2 7ii7 male or female breast2 7iii7 esophagus2 7iv7 stomach2 7v7 pharynx2 7vi7 small intestine2 7vii7 pancreas2 7viii7 bile ducts2 7ix7 gall bladder2 7x7 salivary gland2 7xi7 urinary bladder2 7xii7 brain2 7xiii7 colon2 7xiv7 ovary2 7xv7 bone2 7xvi7 renal2 7xvii7 liver1 except if cirrhosis or hepatitis ,b is indicated2 or 7xviii7 lung4 7f7 ,physical presence 7#a7 ,in general ,for purposes of this section1 the ,attorney ,general may not determine that a claimant has satisfied the requirements under subsection 7a7 unless demonstrated by submission of-- 7,a7 contemporaneous written residential documentation or at least #a additional employer-issued or government-issued document or record that the claimant1 for at least #b years after ,january #a1 #aidi1 was physically present in an affected area2 or 7,b7 other documentation determined by the ,attorney ,general to demonstrate that the claimant1 for at least #b years after ,january #a1 #aidi1 was physically present in an affected area4 7#b7 ,types of physical presence ,for purposes of determining physical presence under this section1 a claimant shall be considered to have been physically present in an affected area if-- 7,a7 the claimant's primary residence was in the affected area2 7,b7 the claimant's place of employment was in the affected area2 or 7,c7 the claimant attended school in the affected area4 7g7 ,disease contraction in affected areas ,for purposes of this section1 the ,attorney ,general may not determine that a claimant has satisfied the requirements under subsection 7a7 unless the claimant submits-- 7#a7 written medical records or reports created by or at the direction of a licensed medical professional1 created contemporaneously with the provision of medical care to the claimant1 that the claimant1 after a period of physical presence in an affected area1 contracted a specified disease2 or 7#b7 other documentation determined by the ,attorney ,general to demonstrate that the claimant contracted a specified disease after a period of physical presence in an affected area4 4 #ajjbje4 ,limitations on claims ,section #h7;a7 of the ,radiation ,exposure ,compensation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is amended by striking #b years after the date of enactment of the ,,reca ,extension ,act of #bjbb and inserting ,december #ca1 #bjbg4 ,secretary