,9 ! ,s5ate ( ! ,unit$ ,/ates1 ,july #a 7legislative day1 ,june #cj71 #bjbe4 ,am5dm5t3 ,t ! bill f ! ,h\se ( ,repres5tatives 7,h4,r4 #a7 entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad41 d pass ) ! foll[+ ,/rike all aft] ! fir/ ^w1 & ins]t ! foll[+3 #a4 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,table ( cont5ts4,,title ,i--,committee on ,agriculture1 ,nutrition1 & ,=e/ry ,subtitle ,a--,nutrition,sec4 #ajaja4 ,re-evaluation ( ?rifty food plan4,sec4 #ajajb4 ,modifications to ,,snap "w requirem5ts = able-bodi$ adults4,sec4 #ajajc4 ,availability ( /&>d utility all[ances bas$ on receipt ( en]gy assi/ance4,sec4 #ajajd4 ,re/rictions on int]net exp5ses4,sec4 #ajaje4 ,mat*+ funds requirem5ts4,sec4 #ajajf4 ,adm9i/rative co/ %>+4,sec4 #ajajg4 ,national education & obesity prev5tion grant program4,sec4 #ajajh4 ,ali5 ,,snap eligibility4,subtitle ,b--,forestry,sec4 #ajbja4 ,rescission ( am\nts = =e/ry4,subtitle ,c--,commodities,sec4 #ajcja4 ,effective ref]5ce price2 ref]5ce price4,sec4 #ajcjb4 ,base acres4,sec4 #ajcjc4 ,produc] election4,sec4 #ajcjd4 ,price loss cov]age4,sec4 #ajcje4 ,agriculture risk cov]age4,sec4 #ajcjf4 ,equitable treatm5t ( c]ta9 entities4,sec4 #ajcjg4 ,paym5t limitations4,sec4 #ajcjh4 ,adju/$ gross income limitation4,sec4 #ajcji4 ,m>ket+ loans4,sec4 #ajcaj4 ,repaym5t ( m>ket+ loans4,sec4 #ajcaa4 ,economic adju/m5t assi/ance = textile mills4,sec4 #ajcab4 ,sug> program updates4,sec4 #ajcac4 ,dairy policy updates4,sec4 #ajcad4 ,implem5tation4,subtitle ,d--,disa/] assi/ance programs,sec4 #ajdja4 ,supplem5tal agricultural disa/] assi/ance4,subtitle ,e--,crop insurance,sec4 #ajeja4 ,beg9n+ f>m] & ran*] b5efit4,sec4 #ajejb4 ,area-bas$ crop insurance cov]age & af=dability4,sec4 #ajejc4 ,adm9i/rative & op]at+ exp5se adju/m5ts4,sec4 #ajejd4 ,premium support4,sec4 #ajeje4 ,program compliance & integrity4,sec4 #ajejf4 ,reviews1 compliance1 & integrity4,sec4 #ajejg4 ,p\ltry insurance pilot program4,subtitle ,f--,additional inve/m5ts 9 rural ,america,sec4 #ajfja4 ,cons]vation4,sec4 #ajfjb4 ,supplem5tal agricultural trade promotion program4,sec4 #ajfjc4 ,nutrition4,sec4 #ajfjd4 ,rese>*4,sec4 #ajfje4 ,en]gy4,sec4 #ajfjf4 ,horticulture4,sec4 #ajfjg4 ,miscellane\s4,,title ,,ii--,committee on ,arm$ ,services,sec4 #bjjja4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! quality ( life = milit>y p]sonnel4,sec4 #bjjjb4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = %ipbuild+4,sec4 #bjjjc4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = integrat$ air & missile def5se4,sec4 #bjjjd4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = munitions & def5se supply *a9 resili5cy4,sec4 #bjjje4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = scal+ l[-co/ weapons into production4,sec4 #bjjjf4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! effici5cy & cyb]security ( ! ,dep>tm5t ( ,def5se4,sec4 #bjjjg4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = air sup]iority4,sec4 #bjjjh4 ,enhancem5t ( res\rces = nucle> =ces4,sec4 #bjjji4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces to improve capabilities ( ,unit$ ,/ates ,indo-,pacific ,comm&4,sec4 #bjjaj4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! read9ess ( ! ,dep>tm5t ( ,def5se4,sec4 #bjjaa4 ,improv+ ,dep>tm5t ( ,def5se bord] support & c\nt]-drug missions4,sec4 #bjjab4 ,dep>tm5t ( ,def5se ov]sight4,sec4 #bjjac4 ,milit>y con/ruction projects au?oriz$4,,title ,,iii--,committee on ,bank+1 ,h\s+1 & ,urban ,affairs,sec4 #cjjja4 ,fund+ cap = ! ,bureau ( ,consum] ,f9ancial ,protection4,sec4 #cjjjb4 ,rescission ( funds = ,gre5 & ,resili5t ,retr(it ,program = ,multifamily ,h\s+4,sec4 #cjjjc4 ,securities & ,ex*ange ,commission ,res]ve ,fund4,sec4 #cjjjd4 ,appropriations = ,def5se ,production ,act4,,title ,,iv--,committee on ,comm]ce1 ,sci5ce1 & ,transportation,sec4 #djjja4 ,coa/ ,gu>d mission read9ess4,sec4 #djjjb4 ,spectrum auctions4,sec4 #djjjc4 ,air traffic control improvem5ts4,sec4 #djjjd4 ,space laun* & re5try lic5s+ & p]mitt+ us] fees4,sec4 #djjje4 ,m>s missions1 ,artemis missions1 & ,moon to ,m>s program4,sec4 #djjjf4 ,corporate av]age fuel economy civil p5alties4,sec4 #djjjg4 ,paym5ts = lease ( ,metropolitan ,wa%+ton ,airports4,sec4 #djjjh4 ,rescission ( c]ta9 am\nts = ! ,national ,oceanic & ,atmosph]ic ,adm9i/ration4,sec4 #djjji4 ,r$uction 9 annual transf]s to ,travel ,promotion ,fund4,sec4 #djjaj4 ,treatm5t ( unobligat$ funds = alt]native fuel & l[-emission aviation te*nology4,sec4 #djjaa4 ,rescission ( am\nts appropriat$ to ,public ,wireless ,supply ,*a9 ,innovation ,fund4,,title ,v--,committee on ,en]gy & ,natural ,resources,subtitle ,a--,oil & gas leasing,sec4 #ejaja4 ,on%ore oil & gas leas+4,sec4 #ejajb4 ,(f%ore oil & gas leas+4,sec4 #ejajc4 ,royalties on extract$ me?ane4,sec4 #ejajd4 ,alaska oil & gas leas+4,sec4 #ejaje4 ,national ,petroleum ,res]ve-,alaska4,subtitle ,b--,mining,sec4 #ejbja4 ,coal leas+4,sec4 #ejbjb4 ,coal royalty4,sec4 #ejbjc4 ,leases = kn[n recov]able coal res\rces4,sec4 #ejbjd4 ,au?orization to m9e ,f$]al coal4,subtitle ,c--,lands,sec4 #ejcja4 ,timb] sales & long-t]m contract+ = ! ,=e/ ,s]vice & ! ,bureau ( ,l& ,managem5t4,sec4 #ejcjb4 ,r5ewable en]gy fees on ,f$]al l&4,sec4 #ejcjc4 ,r5ewable en]gy rev5ue %>+4,sec4 #ejcjd4 ,rescission ( ,national ,p>k ,s]vice & ,bureau ( ,l& ,managem5t funds4,sec4 #ejcje4 ,celebrat+ ,am]ica's #bej? anniv]s>y4,subtitle ,d--,energy,sec4 #ejdja4 ,/rategic ,petroleum ,res]ve4,sec4 #ejdjb4 ,repeals2 rescissions4,sec4 #ejdjc4 ,en]gy dom9ance f9anc+4,sec4 #ejdjd4 ,trans=mational artificial intellig5ce models4,subtitle ,e--,water,sec4 #ejeja4 ,wat] conveyance & surface wat] /orage enhancem5t4,,title ,,vi--,committee on ,environm5t & ,public ,works,sec4 #fjjja4 ,rescission ( fund+ = clean heavy-duty vehicles4,sec4 #fjjjb4 ,repeal ( ,gre5h\se ,gas ,r$uction ,fund4,sec4 #fjjjc4 ,rescission ( fund+ = diesel emissions r$uctions4,sec4 #fjjjd4 ,rescission ( fund+ to address air pollution4,sec4 #fjjje4 ,rescission ( fund+ to address air pollution at s*ools4,sec4 #fjjjf4 ,rescission ( fund+ = ! l[ emissions electricity program4,sec4 #fjjjg4 ,rescission ( fund+ = section #baa7o7 ( ! ,clean ,air ,act4,sec4 #fjjjh4 ,rescission ( fund+ = implem5tation ( ! ,am]ican ,innovation & ,manufactur+ ,act4,sec4 #fjjji4 ,rescission ( fund+ = en=cem5t te*nology & public in=mation4,sec4 #fjjaj4 ,rescission ( fund+ = gre5h\se gas corporate report+4,sec4 #fjjaa4 ,rescission ( fund+ = environm5tal product decl>ation assi/ance4,sec4 #fjjab4 ,rescission ( fund+ = me?ane emissions & wa/e r$uction inc5tive program = petroleum & natural gas sy/ems4,sec4 #fjjac4 ,rescission ( fund+ = gre5h\se gas air pollution plans & implem5tation grants4,sec4 #fjjad4 ,rescission ( fund+ = environm5tal protection ag5cy effici5t1 accurate1 & timely reviews4,sec4 #fjjae4 ,rescission ( fund+ = l[-embodi$ c>bon label+ = con/ruction mat]ials4,sec4 #fjjaf4 ,rescission ( fund+ = environm5tal & climate ju/ice block grants4,sec4 #fjjag4 ,rescission ( fund+ = ,,esa recov]y plans4,sec4 #fjjah4 ,rescission ( fund+ = environm5tal & climate data collection4,sec4 #fjjai4 ,rescission ( neighborhood access & equity grant program4,sec4 #fjjbj4 ,rescission ( fund+ = ,f$]al build+ assi/ance4,sec4 #fjjba4 ,rescission ( fund+ = l[-c>bon mat]ials = ,f$]al build+s4,sec4 #fjjbb4 ,rescission ( fund+ = ,,gsa em]g+ & su/a9able te*nologies4,sec4 #fjjbc4 ,rescission ( environm5tal review implem5tation funds4,sec4 #fjjbd4 ,rescission ( l[-c>bon transportation mat]ials grants4,sec4 #fjjbe4 ,john ,f4 ,k5n$y ,c5t] = ! ,p]=m+ ,arts4,sec4 #fjjbf4 ,project sponsor opt-9 fees = environm5tal reviews4,,title ,,vii--,finance,subtitle ,a--,tax,sec4 #gjjja4 ,ref]5ces to ! ,int]nal ,rev5ue ,code ( #aihf1 etc4,*apt] #a--,provid+ p]man5t tax relief = middle-class families & workers,sec4 #gjaja4 ,ext5sion & enhancem5t ( r$uc$ rates4,sec4 #gjajb4 ,ext5sion & enhancem5t ( increas$ /&>d d$uction4,sec4 #gjajc4 ,t]m9ation ( d$uction = p]sonal exemptions o!r ?an tempor>y s5ior d$uction4,sec4 #gjajd4 ,ext5sion & enhancem5t ( increas$ *ild tax cr$it4,sec4 #gjaje4 ,ext5sion & enhancem5t ( d$uction = qualifi$ bus9ess income4,sec4 #gjajf4 ,ext5sion & enhancem5t ( increas$ e/ate & gift tax exemption am\nts4,sec4 #gjajg4 ,ext5sion ( increas$ alt]native m9imum tax exemption am\nts & modification ( phase\t ?re%olds4,sec4 #gjajh4 ,ext5sion & modification ( limitation on d$uction = qualifi$ resid5ce int]e/4,sec4 #gjaji4 ,ext5sion & modification ( limitation on casualty loss d$uction4,sec4 #gjaaj4 ,t]m9ation ( miscellane\s itemiz$ d$uctions o!r ?an educator exp5ses4,sec4 #gjaaa4 ,limitation on tax b5efit ( itemiz$ d$uctions4,sec4 #gjaab4 ,ext5sion & modification ( qualifi$ transportation fr+e b5efits4,sec4 #gjaac4 ,ext5sion & modification ( limitation on d$uction & exclusion = mov+ exp5ses4,sec4 #gjaad4 ,ext5sion & modification ( limitation on wag]+ losses4,sec4 #gjaae4 ,ext5sion & enhancem5t ( increas$ limitation on contributions to ,,able acc\nts4,sec4 #gjaaf4 ,ext5sion & enhancem5t ( sav]s cr$it all[$ = ,,able contributions4,sec4 #gjaag4 ,ext5sion ( rollov]s f qualifi$ tuition programs to ,,able acc\nts p]mitt$4,sec4 #gjaah4 ,ext5sion ( treatm5t ( c]ta9 individuals p]=m+ s]vices 9 ! ,s9ai ,p59sula & enhancem5t to include additional areas4,sec4 #gjaai4 ,ext5sion & modification ( exclusion f gross income ( /ud5t loans dis*>g$ on acc\nt ( dea? or disability4,sec4 #gjabj4 ,limitation on individual d$uctions = c]ta9 /ate & local taxes1 etc4,*apt] #b--;,deliv]+ on ,presid5tial priorities to provide new middle-class tax relief,sec4 #gjbja4 ,no tax on tips4,sec4 #gjbjb4 ,no tax on ov]time4,sec4 #gjbjc4 ,no tax on c> loan int]e/4,sec4 #gjbjd4 ,trump acc\nts & contribution pilot program4,*apt] #c--;,e/abli%+ c]ta9ty & competitiv5ess = ,am]ican job creators,s,u,b,c,h,a,p,t,e,r ,a--,p]man5t ,u4,s4 bus9ess tax re=m & boo/+ dome/ic investment,sec4 #gjcja4 ,full exp5s+ = c]ta9 bus9ess prop]ty4,sec4 #gjcjb4 ,full exp5s+ ( dome/ic rese>* & exp]im5tal exp5ditures4,sec4 #gjcjc4 ,modification ( limitation on bus9ess int]e/4,sec4 #gjcjd4 ,ext5sion & enhancem5t ( paid family & m$ical leave cr$it4,sec4 #gjcje4 ,exceptions f limitations on d$uction = bus9ess meals4,sec4 #gjcjf4 ,increas$ doll> limitations = exp5s+ ( c]ta9 depreciable bus9ess assets4,sec4 #gjcjg4 ,special depreciation all[ance = qualifi$ production prop]ty4,sec4 #gjcjh4 ,enhancem5t ( advanc$ manufactur+ inve/m5t cr$it4,sec4 #gjcji4 ,spaceports are treat$ l airports "u exempt facility bond rules4,,sub*apt] ,b--,p]man5t ,am]ica-fir/ int]national tax reforms,p,a,r,t ,i--,=eign tax credit,sec4 #gjcaa4 ,modifications relat$ to =eign tax cr$it limitation4,sec4 #gjcab4 ,modifications to det]m9ation ( deem$ paid cr$it = taxes prop]ly attributable to te/$ income4,sec4 #gjcac4 ,s\rc+ c]ta9 income f ! sale ( inv5tory produc$ 9 ! ,unit$ ,/ates4,,"p ,,ii--,=eign-d]iv$ d$uction eligible income & net ,,cfc te/$ income,sec4 #gjcba4 ,modification ( d$uction = =eign-d]iv$ d$uction eligible income & net ,,cfc te/$ income4,sec4 #gjcbb4 ,det]m9ation ( d$uction eligible income4,sec4 #gjcbc4 ,rules relat$ to deem$ intangible income4,,"p ,,iii--,base erosion m9imum tax,sec4 #gjcca4 ,ext5sion & modification ( base erosion m9imum tax am\nt4,,"p ,,iv--,bus9ess int]e/ limitation,sec4 #gjcda4 ,coord9ation ( bus9ess int]e/ limitation ) int]e/ capitalization provisions4,sec4 #gjcdb4 ,def9ition ( adju/$ taxable income = bus9ess int]e/ limitation4,,"p ,v--,o!r int]national tax reforms,sec4 #gjcea4 ,p]man5t ext5sion ( look-?ru rule = relat$ controll$ =eign corporations4,sec4 #gjceb4 ,repeal ( election = #a-mon? def]ral 9 det]m9ation ( taxable ye> ( specifi$ =eign corporations4,sec4 #gjcec4 ,re/oration ( limitation on d[nw>d attribution ( /ock own]%ip 9 apply+ con/ructive own]%ip rules4,sec4 #gjced4 ,modifications to pro rata %>e rules4,*apt] #d--;,inve/+ 9 ,am]ican families1 communities1 & small businesses,s,u,b,c,h,a,p,t,e,r ,a--,p]man5t inve/m5ts 9 families & children,sec4 #gjdja4 ,enhancem5t ( employ]-provid$ *ild c>e cr$it4,sec4 #gjdjb4 ,enhancem5t ( adoption cr$it4,sec4 #gjdjc4 ,recogniz+ ,indian tribal gov]nm5ts = purposes ( det]m9+ :e!r a *ild has special ne$s = purposes ( ! adoption cr$it4,sec4 #gjdjd4 ,enhancem5t ( ! dep5d5t c>e assi/ance program4,sec4 #gjdje4 ,enhancem5t ( *ild & dep5d5t c>e tax cr$it4,,sub*apt] ,b--,p]man5t inve/m5ts 9 /ud5ts & re=ms to tax-exempt institutions,sec4 #gjdaa4 ,tax cr$it = contributions ( individuals to s*ol>%ip grant+ organizations4,sec4 #gjdab4 ,exclusion = employ] paym5ts ( /ud5t loans4,sec4 #gjdac4 ,additional exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts4,sec4 #gjdad4 ,c]ta9 po/second>y cr$5tial+ exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts4,sec4 #gjdae4 ,modification ( excise tax on inve/m5t income ( c]ta9 private colleges & univ]sities4,sec4 #gjdaf4 ,exp&+ application ( tax on excess comp5sation )9 tax-exempt organizations4,,sub*apt] ,c--,p]man5t inve/m5ts 9 community development,sec4 #gjdba4 ,p]man5t r5ewal & enhancem5t ( opportunity zones4,sec4 #gjdbb4 ,p]man5t enhancem5t ( l[-income h\s+ tax cr$it4,sec4 #gjdbc4 ,p]man5t ext5sion ( new m>kets tax cr$it4,sec4 #gjdbd4 ,p]man5t & exp&$ re9/atem5t ( p>tial d$uction = *>itable contributions ( individuals :o d n elect to itemize4,sec4 #gjdbe4 #j4e p]c5t floor on d$uction ( contributions made by individuals4,sec4 #gjdbf4 #a-p]c5t floor on d$uction ( *>itable contributions made by corporations4,sec4 #gjdbg4 ,p]man5t increase 9 limitation on cov] ov] ( tax on di/ill$ spirits4,sec4 #gjdbh4 ,nonpr(it community developm5t activities 9 remote native villages4,sec4 #gjdbi4 ,adju/m5t ( *>itable d$uction = c]ta9 exp5ses incurr$ 9 support ( ,native ,alaskan subsi/5ce :al+4,sec4 #gjdcj4 ,exception to p]c5tage ( completion me?od ( acc\nt+ = c]ta9 resid5tial con/ruction contracts4,,sub*apt] ,d--,p]man5t inve/m5ts 9 small bus9ess & rural ,america,sec4 #gjdca4 ,expansion ( qualifi$ small bus9ess /ock ga9 exclusion4,sec4 #gjdcb4 ,repeal ( revision to de m9imis rules = ?ird p>ty network transactions4,sec4 #gjdcc4 ,increase 9 ?re%old = requir+ in=mation report+ ) respect to c]ta9 payees4,sec4 #gjdcd4 ,treatm5t ( c]ta9 qualifi$ s\nd record+ productions4,sec4 #gjdce4 ,exclusion ( int]e/ on loans secur$ by rural or agricultural real prop]ty4,sec4 #gjdcf4 ,r$uction ( transf] & manufactur+ taxes = c]ta9 devices4,sec4 #gjdcg4 ,treatm5t ( capital ga9s f ! sale ( c]ta9 f>ml& prop]ty4,sec4 #gjdch4 ,ext5sion ( rules = treatm5t ( c]ta9 disa/]-relat$ p]sonal casualty losses4,sec4 #gjdci4 ,re/oration ( taxable ,,reit subsidi>y asset te/4,*apt] #e--;,end+ ,gre5 ,new ,deal sp5d+1 promot+ ,am]ica-fir/ en]gy1 & o!r reforms,s,u,b,c,h,a,p,t,e,r ,a--,t]m9ation ( ,gre5 ,new ,deal subsidies,sec4 #gjeja4 ,t]m9ation ( previ\sly-own$ clean vehicle cr$it4,sec4 #gjejb4 ,t]m9ation ( clean vehicle cr$it4,sec4 #gjejc4 ,t]m9ation ( qualifi$ comm]cial clean vehicles cr$it4,sec4 #gjejd4 ,t]m9ation ( alt]native fuel vehicle refuel+ prop]ty cr$it4,sec4 #gjeje4 ,t]m9ation ( en]gy effici5t home improvem5t cr$it4,sec4 #gjejf4 ,t]m9ation ( resid5tial clean en]gy cr$it4,sec4 #gjejg4 ,t]m9ation ( en]gy effici5t comm]cial build+s d$uction4,sec4 #gjejh4 ,t]m9ation ( new en]gy effici5t home cr$it4,sec4 #gjeji4 ,t]m9ation ( co/ recov]y = en]gy prop]ty4,sec4 #gjeaj4 ,modifications ( z]o-emission nucle> p[] production cr$it4,sec4 #gjeaa4 ,t]m9ation ( clean hydrog5 production cr$it4,sec4 #gjeab4 ,t]m9ation & re/rictions on clean electricity production cr$it4,sec4 #gjeac4 ,t]m9ation & re/rictions on clean electricity inve/m5t cr$it4,sec4 #gjead4 ,phase-out & re/rictions on advanc$ manufactur+ production cr$it4,sec4 #gjeae4 ,re/riction on ! ext5sion ( advanc$ en]gy project cr$it program4,,sub*apt] ,b--,enhancem5t ( ,am]ica-fir/ en]gy policy,sec4 #gjeba4 ,ext5sion & modification ( clean fuel production cr$it4,sec4 #gjebb4 ,re/rictions on c>bon oxide seque/ration cr$it4,sec4 #gjebc4 ,intangible drill+ & developm5t co/s tak5 into acc\nt = purposes ( comput+ adju/$ f9ancial /atem5t income4,sec4 #gjebd4 ,income f hydrog5 /orage1 c>bon capture1 advanc$ nucle>1 hydrop[]1 & geo!rmal en]gy add$ to qualify+ income ( c]ta9 publicly trad$ p>tn]%ips4,sec4 #gjebe4 ,all[ = paym5ts to c]ta9 individuals :o dye fuel4,,sub*apt] ,c--,o!r reforms,sec4 #gjeca4 ,modifications to de m9imis entry privilege = comm]cial %ipm5ts4,*apt] #f--;,enhanc+ d$uction & income tax cr$it gu>drails1 & o!r reforms,sec4 #gjfja4 ,modification & ext5sion ( limitation on excess bus9ess losses ( noncorporate taxpay]s4,sec4 #gjfjb4 ,treatm5t ( paym5ts f p>tn]%ips to p>tn]s = prop]ty or s]vices4,sec4 #gjfjc4 ,excessive employee remun]ation f controll$ gr\p memb]s & allocation ( d$uction4,sec4 #gjfjd4 ,excise tax on c]ta9 remittance transf]s4,sec4 #gjfje4 ,en=cem5t provisions ) respect to ,,covid-relat$ employee ret5tion cr$its4,sec4 #gjfjf4 ,social security numb] requirem5t = ,am]ican ,opportunity & ,lifetime ,le>n+ cr$its4,sec4 #gjfjg4 ,task =ce on ! replacem5t ( ,direct ,file4,subtitle ,b--,health,chapter #a--,medicaid,s,u,b,c,h,a,p,t,e,r ,a--,r$uc+ fraud & improv+ enrollm5t processes,sec4 #gaaja4 ,moratorium on implem5tation ( rule relat+ to eligibility & enrollm5t 9 ,m$ic>e ,sav+s ,programs4,sec4 #gaajb4 ,moratorium on implem5tation ( rule relat+ to eligibility & enrollm5t = ,m$icaid1 ,,*ip1 & ! ,basic ,heal? ,program4,sec4 #gaajc4 ,r$uc+ duplicate enrollm5t "u ! ,m$icaid & ,,*ip programs4,sec4 #gaajd4 ,ensur+ deceas$ individuals d n rema9 enroll$4,sec4 #gaaje4 ,ensur+ deceas$ provid]s d n rema9 enroll$4,sec4 #gaajf4 ,paym5t r$uction relat$ to c]ta9 errone\s excess paym5ts "u ,m$icaid4,sec4 #gaajg4 ,eligibility r$et]m9ations4,sec4 #gaajh4 ,revis+ home equity limit = det]m9+ eligibility = long-t]m c>e s]vices "u ! ,m$icaid program4,sec4 #gaaji4 ,ali5 ,m$icaid eligibility4,sec4 #gaaaj4 ,expansion ,,fmap = em]g5cy ,m$icaid4,,sub*apt] ,b--,prev5t+ wa/eful spending,sec4 #gaaaa4 ,moratorium on implem5tation ( rule relat+ to /aff+ /&>ds = long-t]m c>e facilities "u ! ,m$ic>e & ,m$icaid programs4,sec4 #gaaab4 ,r$uc+ ,/ate ,m$icaid co/s4,sec4 #gaaac4 ,f$]al paym5ts to prohibit$ entities4,,sub*apt] ,c--,/opp+ abusive f9anc+ practices,sec4 #gaaad4 ,sunsett+ increas$ ,,fmap inc5tive4,sec4 #gaaae4 ,provid] taxes4,sec4 #gaaaf4 ,/ate direct$ paym5ts4,sec4 #gaaag4 ,requirem5ts reg>d+ waiv] ( uni=m tax requirem5t = ,m$icaid provid] tax4,sec4 #gaaah4 ,requir+ budget neutrality = ,m$icaid demon/ration projects "u section #aaae4,,sub*apt] ,d--,increas+ p]sonal accountability,sec4 #gaaai4 ,requirem5t = ,/ates to e/abli% ,m$icaid community engagem5t requirem5ts = c]ta9 individuals4,sec4 #gaabj4 ,modify+ co/ %>+ requirem5ts = c]ta9 expansion individuals "u ! ,m$icaid program4,,sub*apt] ,e--,exp&+ ,access to ,care,sec4 #gaaba4 ,mak+ c]ta9 adju/m5ts to cov]age ( home or community-bas$ s]vices "u ,m$icaid4,*apt] #b--,medicare,s,u,b,c,h,a,p,t,e,r ,a--,/r5g!n+ eligibility requirements,sec4 #gabja4 ,limit+ ,m$ic>e cov]age ( c]ta9 individuals4,,sub*apt] ,b--,improv+ s]vices = seniors,sec4 #gabjb4 ,tempor>y paym5t increase "u ! m$ic>e physician fee s*$ule to acc\nt = exceptional circum/ances4,sec4 #gabjc4 ,exp&+ & cl>ify+ ! exclusion = orphan drugs "u ! ,drug ,price ,negotiation ,program4,*apt] #c--;,heal? ,tax,s,u,b,c,h,a,p,t,e,r ,a--,improv+ eligibility criteria,sec4 #gacja4 ,p]mitt+ premium tax cr$it only = c]ta9 individuals4,sec4 #gacjb4 ,disall[+ premium tax cr$it dur+ p]iods ( m$icaid ineligibility due to ali5 /atus4,,sub*apt] ,b--,prev5t+ wa/e1 fraud1 & abuse,sec4 #gacjc4 ,requir+ v]ification ( eligibility = premium tax cr$it4,sec4 #gacjd4 ,disall[+ premium tax cr$it 9 case ( c]ta9 cov]age enroll$ 9 dur+ special enrollm5t p]iod4,sec4 #gacje4 ,elim9at+ limitation on recapture ( advance paym5t ( premium tax cr$it4,,sub*apt] ,c--,enhanc+ *oice = patients,sec4 #gacjf4 ,p]man5t ext5sion ( safe h>bor = abs5ce ( d$uctible = teleheal? s]vices4,sec4 #gacjg4 ,all[ance ( bronze & cata/rophic plans 9 connection ) heal? sav+s acc\nts4,sec4 #gacjh4 ,treatm5t ( direct prim>y c>e s]vice arrangem5ts4,*apt] #d--,protect+ ,rural ,hospitals & ,providers,sec4 #gadja4 ,rural ,heal? ,trans=mation ,program4,subtitle ,c--,increase 9 debt limit,sec4 #gbjja4 ,modification ( limitation on ! public debt4,subtitle ,d--,unemployment,sec4 #gcjja4 ,end+ unemploym5t paym5ts to jobless millionaires4,,title ,,viii--,committee on ,heal?1 ,education1 ,labor1 & ,pensions,subtitle ,a--,exemption ( c]ta9 assets,sec4 #hjjja4 ,exemption ( c]ta9 assets4,subtitle ,b--,loan ,limits,sec4 #hajja4 ,e/abli%m5t ( loan limits = graduate & pr(essional /ud5ts & p>5t borr[]s2 t]m9ation ( graduate & pr(essional ,,plus loans4,subtitle ,c--,loan ,repayment,sec4 #hbjja4 ,loan repaym5t4,sec4 #hbjjb4 ,def]m5t2 =be>ance4,sec4 #hbjjc4 ,loan rehabilitation4,sec4 #hbjjd4 ,public s]vice loan =giv5ess4,sec4 #hbjje4 ,/ud5t loan s]vic+4,subtitle ,d--,pell ,grants,sec4 #hcjja4 ,eligibility4,sec4 #hcjjb4 ,work=ce ,pell ,grants4,sec4 #hcjjc4 ,pell %ortfall4,sec4 #hcjjd4 ,f$]al ,pell ,grant exclusion relat+ to o!r grant aid4,subtitle ,e--,accountability,sec4 #hdjja4 ,ineligibility bas$ on l[ e>n+ outcomes4,subtitle ,f--,regulatory ,relief,sec4 #hejja4 ,delay ( rule relat+ to borr[] def5se to repaym5t4,sec4 #hejjb4 ,delay ( rule relat+ to clos$ s*ool dis*>ges4,subtitle ,g--,g>d5 ( ,heroes,sec4 #hfjja4 ,g>d5 ( ,h]oes4,subtitle ,h--,(fice ( ,refugee ,resettlement,sec4 #hgjja4 ,pot5tial sponsor vett+ = unaccompani$ ali5 *ildr5 appropriation4,,title ,,ix--,committee on ,homel& ,security & ,gov]nm5tal ,affairs,subtitle ,a--,homel& security provisions,sec4 #ijjja4 ,bord] infra/ructure & wall sy/em4,sec4 #ijjjb4 ,u4,s4 ,cu/oms & ,bord] ,protection p]sonnel1 fleet vehicles1 & facilities4,sec4 #ijjjc4 ,det5tion capacity4,sec4 #ijjjd4 ,bord] security1 te*nology1 & scre5+4,sec4 #ijjje4 ,/ate & local assi/ance4,sec4 #ijjjf4 ,presid5tial resid5ce protection4,sec4 #ijjjg4 ,dep>tm5t ( ,homel& ,security appropriations = bord] support4,subtitle ,b--,gov]nm5tal affairs provisions,sec4 #ijaja4 ,,fehb improvem5ts4,sec4 #ijajb4 ,p&emic ,response ,acc\ntability ,committee4,sec4 #ijajc4 ,appropriation = ! ,(fice ( ,managem5t & ,budget4,,title ,x--,committee on ! ,judiciary,subtitle ,a--,immigration & law en=cem5t matters,p,a,r,t ,i--,immigration fees,sec4 #ajjjja4 ,applicability ( ! immigration laws4,sec4 #ajjjjb4 ,asylum fee4,sec4 #ajjjjc4 ,employm5t au?orization docum5t fees4,sec4 #ajjjjd4 ,immigration p>ole fee4,sec4 #ajjjje4 ,special immigrant juv5ile fee4,sec4 #ajjjjf4 ,tempor>y protect$ /atus fee4,sec4 #ajjjjg4 ,visa integrity fee4,sec4 #ajjjjh4 ,=m ,i-#id fee4,sec4 #ajjjji4 ,annual asylum fee4,sec4 #ajjjaj4 ,fee relat+ to r5ewal & ext5sion ( employm5t au?orization = p>olees4,sec4 #ajjjaa4 ,fee relat+ to r5ewal or ext5sion ( employm5t au?orization = asylum applicants4,sec4 #ajjjab4 ,fee relat+ to r5ewal & ext5sion ( employm5t au?orization = ali5s grant$ tempor>y protect$ /atus4,sec4 #ajjjac4 ,fees relat+ to applications = adju/m5t ( /atus4,sec4 #ajjjad4 ,electronic ,sy/em = ,travel ,au?orization fee4,sec4 #ajjjae4 ,electronic ,visa ,update ,sy/em fee4,sec4 #ajjjaf4 ,fee = ali5s ord]$ remov$ 9 abs5tia4,sec4 #ajjjag4 ,inadmissible ali5 appreh5sion fee4,sec4 #ajjjah4 ,am5dm5t to au?ority to apply = asylum4,,"p ,,ii--,immigration & law en=cem5t funding,sec4 #ajjjea4 ,appropriation = ! ,dep>tm5t ( ,homel& ,security4,sec4 #ajjjeb4 ,appropriation = ,u4,s4 ,immigration & ,cu/oms ,en=cem5t4,sec4 #ajjjec4 ,appropriation = ,f$]al ,law ,en=cem5t ,tra9+ ,c5t]s4,sec4 #ajjjed4 ,appropriation = ! ,dep>tm5t ( ,ju/ice4,sec4 #ajjjee4 ,bridg+ ,immigration-relat$ ,deficits ,exp]i5c$ ,nationwide ,reimbursem5t ,fund4,sec4 #ajjjef4 ,appropriation = ! ,bureau ( ,prisons4,sec4 #ajjjeg4 ,appropriation = ! ,unit$ ,/ates ,secret ,s]vice4,subtitle ,b--,judici>y ,matters,sec4 #ajjaja4 ,appropriation to ! ,adm9i/rative ,(fice ( ! ,unit$ ,/ates ,c\rts4,sec4 #ajjajb4 ,appropriation to ! ,f$]al ,judicial ,c5t]4,subtitle ,c--,radiation exposure comp5sation matters,sec4 #ajjbja4 ,ext5sion ( fund4,sec4 #ajjbjb4 ,claims relat+ to atmosph]ic te/+4,sec4 #ajjbjc4 ,claims relat+ to uranium m9+4,sec4 #ajjbjd4 ,claims relat+ to ,manhattan ,project wa/e4,sec4 #ajjbje4 ,limitations on claims4 ,i ,committee on ,agriculture1 ,nutrition1 & ,=e/ry ,a ,nutrition #ajaja4 ,re-evaluation ( ?rifty food plan 7a7 ,9 g5]al ,section #c ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjab7 is am5d$ by /rik+ subsection 7u7 & ins]t+ ! foll[+3 7u7 ,?rifty food plan 7#a7 ,9 g5]al ,! t]m ?rifty food plan means ! diet requir$ to fe$ a family ( #d p]sons consi/+ ( a man & a woman ages #bj ?r\gh #ej1 a *ild ages #f ?r\gh #h1 & a *ild ages #i ?r\gh #aa us+ ! items & quantities ( food describ$ 9 ! report ( ! ,dep>tm5t ( ,agriculture entitl$ ,?rifty ,food ,plan1 #bjba1 & ea* successor report updat$ pursuant to ?is subsection1 subject to ! conditions t-- 7,a7 ! relevant m>ket baskets ( ! ?rifty food plan %all only be *ang$ pursuant to p>agraph 7#d72 7,b7 ! co/ ( ! ?rifty food plan %all be ! basis = uni=m allotm5ts = all h\seholds1 reg>dless ( ! actual composition ( ! h\sehold2 & 7,c7 ! co/ ( ! ?rifty food plan may only be adju/$ 9 accordance ) ?is subsection4 7#b7 ,h\sehold adju/m5ts ,! ,secret>y %all make h\sehold adju/m5ts us+ ! foll[+ ratios ( h\sehold size z a p]c5tage ( ! maximum #d-p]son allotm5t3 7,a7 ,= a #a-p]son h\sehold1 #cj p]c5t4 7,b7 ,= a #b-p]son h\sehold1 #ee p]c5t4 7,c7 ,= a #c-p]son h\sehold1 #gi p]c5t4 7,d7 ,= a #d-p]son h\sehold1 #ajj p]c5t4 7,e7 ,= a #e-p]son h\sehold1 #aai p]c5t4 7,f7 ,= a #f-p]son h\sehold1 #adc p]c5t4 7,g7 ,= a #g-p]son h\sehold1 #aeh p]c5t4 7,h7 ,= an #h-p]son h\sehold1 #ahj p]c5t4 7,i7 ,= a h\sehold ( #i p]sons or m1 an additional #bb p]c5t p] p]son1 :i* additional p]c5tage %all n total m ?an #bjj p]c5t4 7#c7 ,all[able co/ adju/m5ts ,! ,secret>y %all-- 7,a7 make co/ adju/m5ts 9 ! ?rifty food plan = ,hawaii & ! urban & rural p>ts ( ,alaska to reflect ! co/ ( food 9 ,hawaii & urban & rural ,alaska2 7,b7 make co/ adju/m5ts 9 ! sep>ate ?rifty food plans = ,guam & ! ,virg9 ,isl&s ( ! ,unit$ ,/ates to reflect ! co/ ( food 9 ^? ,/ates1 b n to exce$ ! co/ ( food 9 ! #ej ,/ates & ! ,di/rict ( ,columbia2 & 7,c7 on ,octob] #a1 #bjbe1 & on ea* ,octob] #a !reaft]1 adju/ ! co/ ( ! ?rifty food plan to reflect *anges 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s1 publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor1 = ! mo/ rec5t #ab-mon? p]iod end+ 9 ,june4 7#d7 ,re-evaluation ( m>ket baskets 7,a7 ,re-evaluation ,n e>li] ?an ,octob] #a1 #bjbg1 ! ,secret>y may re-evaluate ! m>ket baskets ( ! ?rifty food plan bas$ on curr5t food prices1 food composition data1 consumption patt]ns1 & diet>y guidance4 7,b7 ,co/ neutrality ,! ,secret>y %all n increase ! co/ ( ! ?rifty food plan bas$ on a re-evaluation "u ?is p>agraph4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #af7;c77#a77;,a77ii77,,ii7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjbe7;c77#a77;,a77ii77,,ii77 is am5d$ by /rik+ section #c7u77#d7 & ins]t+ section #c7u77#c74 7#b7 ,section #ai7;a77#b77;,a77ii7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjbh7;a77#b77;,a77ii77 is am5d$ by /rik+ section #c7u77#d7 & ins]t+ section #c7u77#c74 7#c7 ,section #bg7;a77#b7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjcf7;a77#b777 is am5d$ by /rik+ section #c7u77#d7 ea* place x appe>s & ins]t+ section #c7u77#c74 #ajajb4 ,modifications to ,,snap "w requirem5ts = able-bodi$ adults 7a7 ,exceptions ,section #f7o7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjae7o77 is am5d$ by /rik+ p>agraph 7#c7 & ins]t+ ! foll[+3 7#c7 ,exceptions ,p>agraph 7#b7 %all n apply to an individual if ! individual is-- 7,a7 "u #ah1 or ov] #fe1 ye>s ( age2 7,b7 m$ically c]tifi$ z physically or m5tally unfit = employm5t2 7,c7 a p>5t or o!r memb] ( a h\sehold ) responsibility = a dep5d5t *ild "u #ad ye>s ( age2 7,d7 o!rwise exempt "u subsection 7d77#b72 7,e7 a pregnant woman2 7,f7 an ,indian or an ,urban ,indian 7z su* t]ms are def9$ 9 p>agraphs 7#ac7 & 7#bh7 ( section #d ( ! ,indian ,heal? ,c>e ,improvem5t ,act72 or 7,g7 a ,cali=nia ,indian describ$ 9 section #hji7;a7 ( ! ,indian ,heal? ,c>e ,improvem5t ,act4 4 7b7 ,/&>diz+ en=cem5t ,section #f7o77#d7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjae7o77#d77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ clause 7ii7 & ins]t+ ! foll[+3 7ii7 is 9 a noncontigu\s ,/ate & has an unemploym5t rate t is at or above #a4e times ! national unemploym5t rate4 2 & 7#b7 by add+ at ! end ! foll[+3 7,c7 ,def9ition ( noncontigu\s /ate 7i7 ,9 g5]al ,9 ?is p>agraph1 ! t]m noncontigu\s ,/ate means a ,/ate t is n #a ( ! contigu\s #dh ,/ates or ! ,di/rict ( ,columbia4 7ii7 ,exclusions ,! t]m noncontigu\s ,/ate does n include ,guam or ! ,virg9 ,isl&s ( ! ,unit$ ,/ates4 4 7c7 ,waiv] = noncontigu\s /ates ,section #f7o7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjae7o77 is am5d$-- 7#a7 by r$esignat+ p>agraph 7#g7 z p>agraph 7#h72 & 7#b7 by ins]t+ aft] p>agraph 7#f7 ! foll[+3 7#g7 ,exemption = noncontigu\s ,/ates 7,a7 ,def9ition ( noncontigu\s ,/ate 7i7 ,9 g5]al ,9 ?is p>agraph1 ! t]m noncontigu\s ,/ate means a ,/ate t is n #a ( ! contigu\s #dh ,/ates or ! ,di/rict ( ,columbia4 7ii7 ,exclusions ,9 ?is p>agraph1 ! t]m noncontigu\s ,/ate does n include ,guam or ! ,virg9 ,isl&s ( ! ,unit$ ,/ates4 7,b7 ,exemption ,subject to subp>agraph 7,d71 ! ,secret>y may exempt individuals 9 a noncontigu\s ,/ate f compliance ) ! requirem5ts ( p>agraph 7#b7 if-- 7i7 ! ,/ate ag5cy submits to ! ,secret>y a reque/ = t exemption1 made 9 su* =m & at su* "t z ! ,secret>y may require1 & includ+ ! in=mation describ$ 9 subp>agraph 7,c72 & 7ii7 ! ,secret>y det]m9es t bas$ on t reque/1 ! ,/ate ag5cy is demon/rat+ a good fai? ef=t to comply ) ! requirem5ts ( p>agraph 7#b74 7,c7 ,good fai? ef=t det]m9ation ,9 det]m9+ :e!r a ,/ate ag5cy is demon/rat+ a good fai? ef=t = purposes ( subp>agraph 7,b77ii71 ! ,secret>y %all consid]-- 7i7 any actions tak5 by ! ,/ate ag5cy t[>d compliance ) ! requirem5ts ( p>agraph 7#b72 7ii7 any significant b>ri]s to or *all5ges 9 meet+ ^? requirem5ts1 includ+ b>ri]s or *all5ges relat+ to fund+1 design1 developm5t1 procurem5t1 or in/allation ( necess>y sy/ems or res\rces2 7iii7 ! detail$ plan & timel9e ( ! ,/ate ag5cy = a*iev+ full compliance ) ^? requirem5ts1 includ+ any mile/ones 7z def9$ by ! ,secret>y72 & 7iv7 any o!r crit]ia det]m9$ appropriate by ! ,secret>y4 7,d7 ,duration ( exemption 7i7 ,9 g5]al ,an exemption grant$ "u subp>agraph 7,b7 %all expire n lat] ?an ,decemb] #ca1 #bjbh1 & may n be r5ew$ beyond t date4 7ii7 ,e>ly t]m9ation ,! ,secret>y may t]m9ate an exemption grant$ "u subp>agraph 7,b7 prior to ! expiration date ( t exemption if ! ,secret>y det]m9es t ! ,/ate ag5cy-- 7,i7 has fail$ to comply ) ! report+ requirem5ts describ$ 9 subp>agraph 7,e72 or 7,,ii7 bas$ on ! in=mation provid$ pursuant to subp>agraph 7,e71 fail$ to make cont9u$ good fai? ef=ts t[>d compliance ) ! requirem5ts ( ?is subsection4 7,e7 ,report+ requirem5ts ,a ,/ate ag5cy grant$ an exemption "u subp>agraph 7,b7 %all submit to ! ,secret>y-- 7i7 qu>t]ly progress reports on ! /atus ( ! ,/ate ag5cy 9 a*iev+ ! mile/ones t[>d full compliance describ$ 9 subp>agraph 7,c77iii72 & 7ii7 in=mation on specific risks or newly id5tifi$ b>ri]s or *all5ges to full compliance1 includ+ ! plan ( ! ,/ate ag5cy to mitigate ^? risks1 b>ri]s1 or *all5ges4 4 #ajajc4 ,availability ( /&>d utility all[ances bas$ on receipt ( en]gy assi/ance 7a7 ,/&>d utility all[ance ,section #e7;e77#f77;,c77iv77,i7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77;,c77iv77,i77 is am5d$ by ins]t+ ) an eld]ly or disabl$ memb] aft] h\seholds4 7b7 ,?ird-p>ty en]gy assi/ance paym5ts ,section #e7k77#d7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjad7k77#d77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by ins]t+ )\t an eld]ly or disabl$ memb] be=e %all be2 & 7#b7 9 subp>agraph 7,b71 by ins]t+ ) an eld]ly or disabl$ memb] be=e "u a ,/ate law4 #ajajd4 ,re/rictions on int]net exp5ses ,section #e7;e77#f7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77 is am5d$ by add+ at ! end ! foll[+3 7,e7 ,re/rictions on int]net exp5ses ,any s]vice fee associat$ ) int]net connection %all n be us$ 9 comput+ ! excess %elt] exp5se d$uction "u ?is p>agraph4 4 #ajaje4 ,mat*+ funds requirem5ts 7a7 ,9 g5]al ,section #d7;a7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjac7;a77 is am5d$-- 7#a7 by /rik+ 7a7 ,subject to & ins]t+ ! foll[+3 7a7 ,program 7#a7 ,e/abli%m5t ,subject to 2 & 7#b7 by add+ at ! end ! foll[+3 7#b7 ,/ate quality control inc5tive 7,a7 ,def9ition ( paym5t error rate ,9 ?is p>agraph1 ! t]m paym5t error rate has ! mean+ giv5 ! t]m 9 section #af7;c77#b74 7,b7 ,/ate co/ %>e 7i7 ,9 g5]al ,subject to clause 7iii71 beg9n+ 9 fiscal ye> #bjbh1 if ! paym5t error rate ( a ,/ate z det]m9$ "u clause 7ii7 is-- 7,i7 less ?an #f p]c5t1 ! ,f$]al %>e ( ! co/ ( ! allotm5t describ$ 9 p>agraph 7#a7 = t ,/ate 9 a fiscal ye> %all be #ajj p]c5t1 & ! ,/ate %>e %all be #j p]c5t2 7,,ii7 equal to or great] ?an #f p]c5t b less ?an #h p]c5t1 ! ,f$]al %>e ( ! co/ ( ! allotm5t describ$ 9 p>agraph 7#a7 = t ,/ate 9 a fiscal ye> %all be #ie p]c5t1 & ! ,/ate %>e %all be #e p]c5t2 7,,iii7 equal to or great] ?an #h p]c5t b less ?an #aj p]c5t1 ! ,f$]al %>e ( ! co/ ( ! allotm5t describ$ 9 p>agraph 7#a7 = t ,/ate 9 a fiscal ye> %all be #ij p]c5t1 & ! ,/ate %>e %all be #aj p]c5t2 & 7,,iv7 equal to or great] ?an #aj p]c5t1 ! ,f$]al %>e ( ! co/ ( ! allotm5t describ$ 9 p>agraph 7#a7 = t ,/ate 9 a fiscal ye> %all be #he p]c5t1 & ! ,/ate %>e %all be #ae p]c5t4 7ii7 ,elections 7,i7 ,fiscal ye> #bjbh ,= fiscal ye> #bjbh1 to calculate ! applicable ,/ate %>e "u clause 7i71 a ,/ate may elect to use ! paym5t error rate ( ! ,/ate f fiscal ye> #bjbe or #bjbf4 7,,ii7 ,fiscal ye> #bjbi & !reaft] ,= fiscal ye> #bjbi & ea* fiscal ye> !reaft]1 to calculate ! applicable ,/ate %>e "u clause 7i71 ! ,secret>y %all use ! paym5t error rate ( ! ,/ate = ! ?ird fiscal ye> prec$+ ! fiscal ye> = :i* ! ,/ate %>e is be+ calculat$4 7iii7 ,delay$ implem5tation 7,i7 ,fiscal ye> #bjbe ,if1 = fiscal ye> #bjbe1 ! paym5t error rate ( a ,/ate multipli$ by #a4e is equal to or above #bj p]c5t1 ! implem5tation date "u clause 7i7 = t ,/ate %all be fiscal ye> #bjbi4 7,,ii7 ,fiscal ye> #bjbf ,if1 = fiscal ye> #bjbf1 ! paym5t error rate ( a ,/ate multipli$ by #a4e is equal to or above #bj p]c5t1 ! implem5tation date "u clause 7i7 = t ,/ate %all be fiscal ye> #bjcj4 7#c7 ,maximum f$]al paym5t ,! ,secret>y may n pay t[>ds ! co/ ( an allotm5t describ$ 9 p>agraph 7#a7 an am\nt t is great] ?an ! applicable ,f$]al %>e "u p>agraph 7#b74 4 7b7 ,limitation on au?ority ,section #ac7;a77#a7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjbb7;a77#a77 is am5d$ 9 ! fir/ s5t5ce by ins]t+ or ! paym5t or disposition ( a ,/ate %>e "u section #d7;a77#b7 aft] #af7;c77#a77;,d77i77,,ii74 #ajajf4 ,adm9i/rative co/ %>+ ,section #af7;a7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjbe7;a77 is am5d$ 9 ! matt] prec$+ p>agraph 7#a7 by /rik+ ag5cy an am\nt equal to #ej p] c5tum & ins]t+ ag5cy1 ?r\gh fiscal ye> #bjbf1 #ej p]c5t1 & = fiscal ye> #bjbg & ea* fiscal ye> !reaft]1 #be p]c5t14 #ajajg4 ,national education & obesity prev5tion grant program ,section #bh7;d77#a77;,f7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjcf;a7d77#a77;,f77 is am5d$ by /rik+ = fiscal ye> #bjaf & ea* subsequ5t fiscal ye> & ins]t+ = ea* ( fiscal ye>s #bjaf ?r\gh #bjbe4 #ajajh4 ,ali5 ,,snap eligibility ,section #f7;f7 ( ! ,food & ,nutrition ,act ( #bjjh 7#g ,u4,s4,c4 #bjae7;f77 is am5d$ to read z foll[s3 7f7 ,no individual :o is a memb] ( a h\sehold o!rwise eligible to p>ticipate 9 ! supplem5tal nutrition assi/ance program "u ?is section %all be eligible to p>ticipate 9 ! supplem5tal nutrition assi/ance program z a memb] ( t or any o!r h\sehold unless he or %e is-- 7#a7 a resid5t ( ! ,unit$ ,/ates2 & 7#b7 ei!r-- 7,a7 a citiz5 or national ( ! ,unit$ ,/ates2 7,b7 an ali5 lawfully admitt$ = p]man5t resid5ce z an immigrant z def9$ by sections #aja7;a77#ae7 & #aja7;a77#bj7 ( ! ,immigration & ,nationality ,act1 exclud+1 among o!rs1 ali5 visitors1 t\ri/s1 diplomats1 & /ud5ts :o ent] ! ,unit$ ,/ates tempor>ily ) no int5tion ( ab&on+ _! resid5ce 9 a =eign c\ntry2 7,c7 an ali5 :o has be5 grant$ ! /atus ( ,cuban & ,haitian entrant1 z def9$ 9 section #eja7;e7 ( ! ,refugee ,education ,assi/ance ,act ( #aihj 7,public ,law #if-dbb72 or 7,d7 an individual :o lawfully resides 9 ! ,unit$ ,/ates 9 accordance ) a ,compact ( ,free ,association ref]r$ to 9 section #djb7;b77#b77;,g7 ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,reconciliation ,act ( #aiif4 ,! income 7less1 at ,/ate option1 a pro rata %>e7 & f9ancial res\rces ( ! individual r5d]$ ineligible to p>ticipate 9 ! supplem5tal nutrition assi/ance program "u ?is subsection %all be consid]$ 9 det]m9+ ! eligibility & ! value ( ! allotm5t ( ! h\sehold ( :i* su* individual is a memb]4 4 ,b ,=e/ry #ajbja4 ,rescission ( am\nts = =e/ry ,! unobligat$ balances ( am\nts appropriat$ by ! foll[+ provisions ( ,public ,law #aag-afi are resc9d$3 7#a7 ,p>agraphs 7#c7 & 7#d7 ( section #bcjja7;a7 7#acf ,/at4 #bjbc74 7#b7 ,p>agraphs 7#a7 ?r\gh 7#d7 ( section #bcjjb7;a7 7#acf ,/at4 #bjbe74 7#c7 ,section #bcjjc7;a77#b7 7#acf ,/at4 #bjbf74 7#d7 ,section #bcjje 7#acf ,/at4 #bjbg74 ,c ,commodities #ajcja4 ,effective ref]5ce price2 ref]5ce price 7a7 ,effective ref]5ce price ,section #aaaa7h77;,b77ii7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijaa7h77;,b77ii77 is am5d$ by /rik+ #he & ins]t+ beg9n+ ) ! crop ye> #bjbe1 #hh4 7b7 ,ref]5ce price ,section #aaaa ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijaa7 is am5d$ by /rik+ p>agraph 7#ai7 & ins]t+ ! foll[+3 7#ai7 ,ref]5ce price 7,a7 ,9 g5]al ,effective beg9n+ ) ! #bjbe crop ye>1 subject to subp>agraphs 7,b7 & 7,c71 ! t]m ref]5ce price1 ) respect to a cov]$ commodity = a crop ye>1 means ! foll[+3 7i7 ,= :eat1 #f4ce p] bu%el4 7ii7 ,= corn1 #d4aj p] bu%el4 7iii7 ,= gra9 sorghum1 #d4dj p] bu%el4 7iv7 ,= b>ley1 #e4de p] bu%el4 7v7 ,= oats1 #b4fe p] bu%el4 7vi7 ,= long gra9 rice1 #af4ij p] hundr$weight4 7vii7 ,= m$ium gra9 rice1 #af4ij p] hundr$weight4 7viii7 ,= soybeans1 #aj4jj p] bu%el4 7ix7 ,= o!r oilse$s1 #bc4ge p] hundr$weight4 7x7 ,= peanuts1 #fcj4jj p] ton4 7xi7 ,= dry peas1 #ac4aj p] hundr$weight4 7xii7 ,= l5tils1 #bc4ge p] hundr$weight4 7xiii7 ,= small *ickpeas1 #bb4fe p] hundr$weight4 7xiv7 ,= l>ge *ickpeas1 #be4fe p] hundr$weight4 7xv7 ,= se$ cotton1 #j4db p] p\nd4 7,b7 ,effectiv5ess ,effective beg9n+ ) ! #bjca crop ye>1 ! ref]5ce prices def9$ 9 subp>agraph 7,a7 ) respect to a cov]$ commodity %all equal ! ref]5ce price 9 ! previ\s crop ye> multipli$ by #a4jje4 7,c7 ,limitation ,9 no case %all a ref]5ce price = a cov]$ commodity exce$ #aac p]c5t ( ! ref]5ce price = su* cov]$ commodity li/$ 9 subp>agraph 7,a74 4 #ajcjb4 ,base acres ,section #aaab ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijab7 is am5d$-- 7#a7 9 subsection 7d77#c77;,a71 by /rik+ #bjbc & ins]t+ #bjca2 & 7#b7 by add+ at ! end ! foll[+3 7e7 ,additional base acres 7#a7 ,9 g5]al ,z soon z practicable aft] ! date ( enactm5t ( ?is subsection1 & not)/&+ subsection 7a71 ! ,secret>y %all provide notice to own]s ( eligible f>ms pursuant to p>agraph 7#c7 & allocate to ^? eligible f>ms a total ( n m ?an an additional #cj1jjj1jjj base acres 9 ! mann] provid$ 9 ?is subsection4 ,an own] ( a f>m t is eligible to receive an allocation ( base acres may elect to n receive t allocation by notify+ ! ,secret>y n lat] ?an #ij days aft] receipt ( ! notice provid$ by ! ,secret>y "u ?is p>agraph4 7#b7 ,cont5t ( notice ,! notice "u p>agraph 7#a7 %all include ! foll[+3 7,a7 ,in=mation t ! allocation is occurr+4 7,b7 ,in=mation reg>d+ ! eligibility ( ! f>m = an allocation ( base acres "u p>agraph 7#c74 7,c7 ,in=mation reg>d+ h[ an own] may appeal a det]m9ation ( ineligibility = an allocation ( base acres "u p>agraph 7#c7 ?r\gh an appeals process e/abli%$ by ! ,secret>y4 7#c7 ,eligibility 7,a7 ,9 g5]al ,subject to subp>agraph 7,d71 effective beg9n+ ) ! #bjbf crop ye>1 a f>m is eligible to receive an allocation ( base acres if1 ) respect to ! f>m1 ! am\nt describ$ 9 subp>agraph 7,b7 exce$s ! am\nt describ$ 9 subp>agraph 7,c74 7,b7 #e-ye> av]age sum ,! am\nt describ$ 9 ?is subp>agraph1 ) respect to a f>m1 is ! sum (-- 7i7 ! #e-ye> av]age (-- 7,i7 ! acreage plant$ on ! f>m to all cov]$ commodities = h>ve/1 graz+1 hay+1 silage or o!r simil> purposes = ! #bjai ?r\gh #bjbc crop ye>s2 & 7,,ii7 any acreage on ! f>m t ! produc]s 7 prev5t$ f plant+ dur+ ! #bjai ?r\gh #bjbc crop ye>s to cov]$ commodities because ( dr\ght1 flood1 or o!r natural disa/]1 or o!r condition beyond ! control ( ! produc]s1 z det]m9$ by ! ,secret>y2 plus 7ii7 ! less] (-- 7,i7 #ae p]c5t ( ! total acres on ! f>m2 & 7,,ii7 ! #e-ye> av]age (-- 7aa7 ! acreage plant$ on ! f>m to eligible noncov]$ commodities = h>ve/1 graz+1 hay+1 silage1 or o!r simil> purposes = ! #bjai ?r\gh #bjbc crop ye>s2 & 7bb7 any acreage on ! f>m t ! produc]s 7 prev5t$ f plant+ dur+ ! #bjai ?r\gh #bjbc crop ye>s to eligible noncov]$ commodities because ( dr\ght1 flood1 or o!r natural disa/]1 or o!r condition beyond ! control ( ! produc]s1 z det]m9$ by ! ,secret>y4 7,c7 ,total numb] ( base acres = cov]$ commodities ,! am\nt describ$ 9 ?is subp>agraph1 ) respect to a f>m1 is ! total numb] ( base acres = cov]$ commodities on ! f>m 7exclud+ unassign$ crop base71 z 9 effect on ,septemb] #cj1 #bjbd4 7,d7 ,effect ( no rec5t plant+s ( cov]$ commodities ,9 ! case ( a f>m = :i* ! am\nt det]m9$ "u clause 7i7 ( subp>agraph 7,b7 is equal to z]o1 t f>m %all be ineligible to receive an allocation ( base acres "u ?is subsection4 7,e7 ,acreage plant$ on ! f>m to eligible noncov]$ commodities def9$ ,9 ?is p>agraph1 ! t]m acreage plant$ on ! f>m to eligible noncov]$ commodities means acreage plant$ on a f>m to commodities o!r ?an cov]$ commodities1 trees1 bu%es1 v9es1 grass1 or pa/ure 7includ+ cropl& t 0 idle or fall[71 z det]m9$ by ! ,secret>y4 7#d7 ,numb] ( base acres ,subject to p>agraphs 7#c7 & 7#h71 ! numb] ( base acres allocat$ to an eligible f>m %all-- 7,a7 be equal to ! diff]5ce obta9$ by subtract+ ! am\nt det]m9$ "u subp>agraph 7,c7 ( p>agraph 7#c7 f ! am\nt det]m9$ "u subp>agraph 7,b7 ( t p>agraph2 & 7,b7 include unassign$ crop base4 7#e7 ,allocation ( acres 7,a7 ,allocation ,! ,secret>y %all allocate ! numb] ( base acres "u p>agraph 7#d7 among ^? cov]$ commodities plant$ on ! f>m at any "t dur+ ! #bjai ?r\gh #bjbc crop ye>s4 7,b7 ,allocation =mula ,! allocation ( additional base acres = cov]$ commodities %all be 9 proportion to ! ratio (-- 7i7 ! #e-ye> av]age (-- 7,i7 ! acreage plant$ on ! f>m to ea* cov]$ commodity = h>ve/1 graz+1 hay+1 silage1 or o!r simil> purposes = ! #bjai ?r\gh #bjbc crop ye>s2 & 7,,ii7 any acreage on ! f>m t ! produc]s 7 prev5t$ f plant+ dur+ ! #bjai ?r\gh #bjbc crop ye>s to t cov]$ commodity because ( dr\ght1 flood1 or o!r natural disa/]1 or o!r condition beyond ! control ( ! produc]s1 z det]m9$ by ! ,secret>y2 to 7ii7 ! #e-ye> av]age det]m9$ "u p>agraph 7#c77;,b77i74 7,c7 ,inclusion ( all #e ye>s 9 av]age ,= ! purpose ( det]m9+ a #e-ye> acreage av]age "u subp>agraph 7,b7 = a f>m1 ! ,secret>y %all n exclude any crop ye> 9 :i* a cov]$ commodity 0 n plant$4 7,d7 ,treatm5t ( multiple plant+ or prev5t$ plant+ ,= ! purpose ( det]m9+ "u subp>agraph 7,b7 ! acreage on a f>m t produc]s plant$ or 7 prev5t$ f plant+ dur+ ! #bjai ?r\gh #bjbc crop ye>s to cov]$ commodities1 if ! acreage t 0 plant$ or prev5t$ f be+ plant$ 0 devot$ to ano!r cov]$ commodity 9 ! same crop ye> 7o!r ?an a cov]$ commodity produc$ "u an e/abli%$ practice ( d\ble cropp+71 ! own] may elect ! cov]$ commodity to be us$ = t crop ye> 9 det]m9+ ! #e-ye> av]age1 b may n include bo? ! initial cov]$ commodity & ! subsequ5t cov]$ commodity4 7,e7 ,limitation ,! allocation ( additional base acres among cov]$ commodities on a f>m "u ?is p>agraph may n result 9 a total numb] ( base acres = ! f>m 9 excess ( ! total numb] ( acres on ! f>m4 7#f7 ,r$uction by ! ,secret>y ,9 c>ry+ out ?is subsection1 if ! total numb] ( eligible acres allocat$ to base acres across all f>ms 9 ! ,unit$ ,/ates "u ?is subsection w\ld exce$ #cj1jjj1jjj acres1 ! ,secret>y %all apply an across-!-bo>d1 pro-rata r$uction to ! numb] ( eligible acres to ensure ! numb] ( allocat$ base acres "u ?is subsection is equal to #cj1jjj1jjj acres4 7#g7 ,paym5t yield ,beg9n+ ) crop ye> #bjbf1 = ! purpose ( mak+ price loss cov]age paym5ts "u section #aaaf1 ! ,secret>y %all e/abli% paym5t yields to base acres allocat$ "u ?is subsection equal to-- 7,a7 ! paym5t yield e/abli%$ on ! f>m = ! applicable cov]$ commodity2 & 7,b7 if no su* paym5t yield = ! applicable cov]$ commodity exi/s1 a paym5t yield-- 7i7 equal to ! av]age paym5t yield = ! cov]$ commodity = ! c\nty 9 :i* ! f>m is situat$2 or 7ii7 det]m9$ pursuant to section #aaac7;c74 7#h7 ,treatm5t ( new own]s ,9 ! case ( a f>m = :i* ! own] on ! date ( enactm5t ( ?is subsection 0 n ! own] = ! #bjai ?r\gh #bjbc crop ye>s1 ! ,secret>y %all use ! plant+ hi/ory ( ! prior own] or own]s ( t f>m = purposes ( det]m9+-- 7,a7 eligibility "u p>agraph 7#c72 7,b7 eligible acres "u p>agraph 7#d72 & 7,c7 ! allocation ( acres "u p>agraph 7#e74 4 #ajcjc4 ,produc] election 7a7 ,9 g5]al ,section #aaae ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijae7 is am5d$-- 7#a7 9 subsection 7a71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbc & ins]t+ #bjca2 7#b7 9 subsection 7c7-- 7,a7 9 ! matt] prec$+ p>agraph 7#a7-- 7i7 by /rik+ crop ye> or & ins]t+ crop ye>12 & 7ii7 by ins]t+ or ! #bjbf crop ye>1 aft] #bjai crop ye>12 7,b7 9 p>agraph 7#a7-- 7i7 by /rik+ crop ye> or & ins]t+ crop ye>12 & 7ii7 by ins]t+ or ! #bjbf crop ye>1 aft] #bjai crop ye>12 & 7,c7 9 p>agraph 7#b7-- 7i7 9 subp>agraph 7,a71 by /rik+ & at ! end2 7ii7 9 subp>agraph 7,b71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7iii7 by add+ at ! end ! foll[+3 7,c7 ! same cov]age = ea* cov]$ commodity on ! f>m = ! #bjbg ?r\gh #bjca crop ye>s z 0 applicable = ! #bjbe crop ye>4 2 & 7#c7 by add+ at ! end ! foll[+3 7i7 ,high] ( price loss cov]age paym5ts & agriculture risk cov]age paym5ts ,= ! #bjbe crop ye>1 ! ,secret>y %all1 on a cov]$ commodity-by-cov]$ commodity basis1 make ! high] ( price loss cov]age paym5ts "u section #aaaf & agriculture risk cov]age c\nty cov]age paym5ts "u section #aaag to ! produc]s on a f>m = ! paym5t acres = ea* cov]$ commodity on ! f>m4 4 7b7 ,f$]al crop insurance supplem5tal cov]age option ,section #ejh7;c77#d77;,c77iv7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;c77#d77;,c77iv77 is am5d$ by /rik+ ,crops = :i* ! produc] has elect$ "u section #aaaf ( ! ,agricultural ,act ( #bjad to receive agriculture risk cov]age & acres & ins]t+ ,acres 4 #ajcjd4 ,price loss cov]age ,section #aaaf ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijaf7 is am5d$-- 7#a7 9 subsection 7a77#b71 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ #bjbc & ins]t+ #bjca2 7#b7 9 subsection 7c77#a77;,b7-- 7,a7 9 ! subp>agraph head+1 by /rik+ #bjbc & ins]t+ #bjca2 & 7,b7 9 ! matt] prec$+ clause 7i71 by /rik+ #bjbc & ins]t+ #bjca2 7#c7 9 subsection 7d71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbe & ins]t+ #bjca2 & 7#d7 9 subsection 7g7-- 7,a7 by /rik+ subp>agraph 7,f7 ( section #aaaa7ai7 & ins]t+ p>agraph 7#ai77;,a77vi7 ( section #aaaa2 & 7,b7 by /rik+ #bjab ?r\gh #bjaf ea* place x appe>s & ins]t+ #bjag ?r\gh #bjba4 #ajcje4 ,agriculture risk cov]age ,section #aaag ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijag7 is am5d$-- 7#a7 9 subsection 7a71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbc & ins]t+ #bjca2 7#b7 9 subsection 7c7-- 7,a7 9 p>agraph 7#a71 by ins]t+ = ea* ( ! #bjad ?r\gh #bjbd crop ye>s & #ij p]c5t ( ! b5*m>k rev5ue = ea* ( ! #bjbe ?r\gh #bjca crop ye>s be=e ! p]iod at ! end2 7,b7 by /rik+ #bjbc ea* place x appe>s & ins]t+ #bjca2 & 7,c7 9 p>agraph 7#d77;,b71 9 ! subp>agraph head+1 by /rik+ #bjbc & ins]t+ #bjca2 7#c7 9 subsection 7d77#a71 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 7i7 = ea* ( ! #bjad ?r\gh #bjbd crop ye>s1 #aj p]c5t ( ! b5*m>k rev5ue = ! crop ye> applicable "u subsection 7c72 & 7ii7 = ea* ( ! #bjbe ?r\gh #bjca crop ye>s1 #ab p]c5t ( ! b5*m>k rev5ue = ! crop ye> applicable "u subsection 7c74 2 & 7#d7 9 subsections 7e71 7g77#e71 & 7i77#e71 by /rik+ #bjbc ea* place x appe>s & ins]t+ #bjca4 #ajcjf4 ,equitable treatm5t ( c]ta9 entities 7a7 ,9 g5]al ,section #ajja ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh7 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by r$esignat+ p>agraph 7#e7 z p>agraph 7#f72 & 7,b7 by ins]t+ aft] p>agraph 7#d7 ! foll[+3 7#e7 ,qualifi$ pass-?r\gh entity ,! t]m qualifi$ pass-?r\gh entity means-- 7,a7 a p>tn]%ip 7)9 ! mean+ ( sub*apt] ,k ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf72 7,b7 an ,s corporation 7z def9$ 9 section #acfa ( t ,code72 7,c7 a limit$ liability company t does n affirmatively elect to be treat$ z a corporation2 & 7,d7 a jo9t v5ture or g5]al p>tn]%ip4 2 7#b7 9 subsections 7b7 & 7c71 by /rik+ except a jo9t v5ture or g5]al p>tn]%ip ea* place x appe>s & ins]t+ except a qualifi$ pass-?r\gh entity2 & 7#c7 9 subsection 7d71 by /rik+ subtitle ,b ( title ,i ( ! ,agricultural ,act ( #bjad or4 7b7 ,attribution ( paym5ts ,section #ajja7;e77#c77;,b77ii7 ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh7;e77#c77;,b77ii77 is am5d$-- 7#a7 9 ! clause head+1 by /rik+ jo9t v5tures & g5]al p>tn]%ips & ins]t+ qualifi$ pass-?r\gh entities2 7#b7 by /rik+ a jo9t v5ture or a g5]al p>tn]%ip & ins]t+ a qualifi$ pass-?r\gh entity2 7#c7 by /rik+ jo9t v5tures & g5]al p>tn]%ips & ins]t+ qualifi$ pass-?r\gh entities2 & 7#d7 by /rik+ ! jo9t v5ture or g5]al p>tn]%ip & ins]t+ ! qualifi$ pass-?r\gh entity4 7c7 ,p]sons actively engag$ 9 f>m+ ,section #ajja;,a7b77#b7 ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh-a7;b77#b77 is am5d$-- 7#a7 subp>agraphs 7,a7 & 7,b71 by /rik+ a g5]al p>tn]%ip1 a p>ticipant 9 a jo9t v5ture ea* place x appe>s & ins]t+ a qualifi$ pass-?r\gh entity2 & 7#b7 9 subp>agraph 7,c71 by /rik+ a g5]al p>tn]%ip1 jo9t v5ture1 or simil> entity & ins]t+ a qualifi$ pass-?r\gh entity or a simil> entity4 7d7 ,jo9t & sev]al liability ,section #ajja;,b7d7 ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh-b7;d77 is am5d$ by /rik+ p>tn]%ips & jo9t v5tures & ins]t+ qualifi$ pass-?r\gh entities4 7e7 ,exclusion f ,,agi calculation ,section #ajja;,d7d7 ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh-c;a7d77 is am5d$ by /rik+ 1 g5]al p>tn]%ip1 or jo9t v5ture ea* place x appe>s4 #ajcjg4 ,paym5t limitations ,section #ajja ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh7 is am5d$-- 7#a7 9 subsection 7b7-- 7,a7 by /rik+ ,! & ins]t+ ,subject to subsection 7i71 !2 & 7,b7 by /rik+ #abe1jjj & ins]t+ #aee1jjj2 7#b7 9 subsection 7c7-- 7,a7 by /rik+ ,! & ins]t+ ,subject to subsection 7i71 !2 & 7,b7 by /rik+ #abe1jjj & ins]t+ #aee1jjj2 & 7#c7 by add+ at ! end ! foll[+3 7i7 ,adju/m5t ,= ! #bjbe crop ye> & ea* crop ye> !reaft]1 ! ,secret>y %all annually adju/ ! am\nts describ$ 9 subsections 7b7 & 7c7 = inflation bas$ on ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 4 #ajcjh4 ,adju/$ gross income limitation ,section #ajja;,d7b7 ( ! ,food ,security ,act ( #aihe 7#g ,u4,s4,c4 #acjh-c;a7b77 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ p>agraph 7#c7 & ins]t+ p>agraphs 7#c7 & 7#d72 & 7#b7 by add+ at ! end ! foll[+3 7#d7 ,exception = c]ta9 op]ations 7,a7 ,def9itions ,9 ?is p>agraph3 7i7 ,except$ paym5t or b5efit ,! t]m except$ paym5t or b5efit means-- 7,i7 a paym5t or b5efit "u subtitle ,e ( title ,i ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha et seq472 7,,ii7 a paym5t or b5efit "u section #aif ( ! ,f$]al ,agriculture ,improvem5t & ,re=m ,act ( #aiif 7#g ,u4,s4,c4 #gccc72 & 7,,iii7 a paym5t or b5efit describ$ 9 p>agraph 7#b77;,c7 receiv$ on or aft] ,octob] #a1 #bjbd4 7ii7 ,f>m+1 ran*+1 or silviculture activities ,! t]m f>m+1 ran*+1 or silviculture activities includes agri-t\rism1 direct-to-consum] m>ket+ ( agricultural products1 ! sale ( agricultural equipm5t own$ by ! p]son or legal entity1 & o!r agriculture-relat$ activities1 z det]m9$ by ! ,secret>y4 7,b7 ,exception ,9 ! case ( an except$ paym5t or b5efit1 ! limitation e/abli%$ by p>agraph 7#a7 %all n apply to a p]son or legal entity dur+ a crop1 fiscal1 or program ye>1 z appropriate1 if great] ?an or equal to #ge p]c5t ( ! av]age gross income ( ! p]son or legal entity d]ives f f>m+1 ran*+1 or silviculture activities4 4 #ajcji4 ,m>ket+ loans 7a7 ,availability ( nonrec\rse m>ket+ assi/ance loans = loan commodities ,section #abja7;b77#a7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijca7;b77#a77 is am5d$ by /rik+ #bjbc & ins]t+ #bjca4 7b7 ,loan rates = nonrec\rse m>ket+ assi/ance loans ,section #abjb ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijcb7 is am5d$-- 7#a7 9 subsection 7b7-- 7,a7 9 ! subsection head+1 by /rik+ #bjbc & ins]t+ #bjbe2 & 7,b7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbc & ins]t+ #bjbe2 7#b7 by r$esignat+ subsections 7c7 & 7d7 z subsections 7d7 & 7e71 respectively2 7#c7 by ins]t+ aft] subsection 7b7 ! foll[+3 7c7 #bjbf ?r\gh #bjca crop ye>s ,= purposes ( ea* ( ! #bjbf ?r\gh #bjca crop ye>s1 ! loan rate = a m>ket+ assi/ance loan "u section #abja = a loan commodity %all be equal to ! foll[+3 7#a7 ,9 ! case ( :eat1 #c4gb p] bu%el4 7#b7 ,9 ! case ( corn1 #b4db p] bu%el4 7#c7 ,9 ! case ( gra9 sorghum1 #b4db p] bu%el4 7#d7 ,9 ! case ( b>ley1 #b4ge p] bu%el4 7#e7 ,9 ! case ( oats1 #b4bj p] bu%el4 7#f7 ,9 ! case ( upl& cotton1 #j4ee p] p\nd4 7#g7 ,9 ! case ( extra long /aple cotton1 #a4jj p] p\nd4 7#h7 ,9 ! case ( long gra9 rice1 #g4gj p] hundr$weight4 7#i7 ,9 ! case ( m$ium gra9 rice1 #g4gj p] hundr$weight4 7#aj7 ,9 ! case ( soybeans1 #f4hb p] bu%el4 7#aa7 ,9 ! case ( o!r oilse$s1 #aa4aj p] hundr$weight = ea* ( ! foll[+ k9ds ( oilse$s3 7,a7 ,sunfl[] se$4 7,b7 ,rapese$4 7,c7 ,canola4 7,d7 ,saffl[]4 7,e7 ,flaxse$4 7,f7 ,mu/>d se$4 7,g7 ,crambe4 7,h7 ,sesame se$4 7,i7 ,o!r oilse$s designat$ by ! ,secret>y4 7#ab7 ,9 ! case ( dry peas1 #f4hg p] hundr$weight4 7#ac7 ,9 ! case ( l5tils1 #ad4cj p] hundr$weight4 7#ad7 ,9 ! case ( small *ickpeas1 #aa4jj p] hundr$weight4 7#ae7 ,9 ! case ( l>ge *ickpeas1 #ae4dj p] hundr$weight4 7#af7 ,9 ! case ( grad$ wool1 #a4fj p] p\nd4 7#ag7 ,9 ! case ( nongrad$ wool1 #j4ee p] p\nd4 7#ah7 ,9 ! case ( mohair1 #e4jj p] p\nd4 7#ai7 ,9 ! case ( honey1 #a4ej p] p\nd4 7#bj7 ,9 ! case ( peanuts1 #cij p] ton4 2 7#d7 9 subsection 7d7 7z s r$esignat$71 by /rik+ 7a77#aa7 & 7b77#aa7 & ins]t+ 7a77#aa71 7b77#aa71 & 7c77#aa72 & 7#e7 9 subsection 7e7 7z s r$esignat$71 9 p>agraph 7#a71 by /rik+ #j4be & ins]t+ #j4cj4 7c7 ,paym5t ( cotton /orage co/s ,section #abjd7;g7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijcd7;g77 is am5d$-- 7#a7 by /rik+ ,effective & ins]t+ ! foll[+3 7#a7 ,crop ye>s #bjad ?r\gh #bjbe ,effective 2 7#b7 9 p>agraph 7#a7 7z s designat$71 by /rik+ #bjbc & ins]t+ #bjbe2 & 7#c7 by add+ at ! end ! foll[+3 7#b7 ,paym5t ( cotton /orage co/s ,effective = ea* ( ! #bjbf ?r\gh #bjca crop ye>s1 ! ,secret>y %all make cotton /orage paym5ts = upl& cotton & extra long /aple cotton available 9 ! same mann] z ! ,secret>y provid$ /orage paym5ts = ! #bjjf crop ( upl& cotton1 except t ! paym5t rate %all be equal to ! less] (-- 7,a7 ! submitt$ /orage *>ge = ! curr5t m>ket+ ye>2 & 7,b7 9 ! case ( /orage 9-- 7i7 ,cali=nia or ,arizona1 a paym5t rate ( #d4ij2 & 7ii7 any o!r ,/ate1 a paym5t rate ( #c4jj4 4 7d7 ,loan defici5cy paym5ts 7#a7 ,cont9uation ,section #abje7;a77#b77;,b7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijce7;a77#b77;,b77 is am5d$ by /rik+ #bjbc & ins]t+ #bjca4 7#b7 ,paym5ts 9 lieu ( ,l,d,ps ,section #abjf ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijcf7 is am5d$1 9 subsections 7a7 & 7d71 by /rik+ #bjbc ea* place x appe>s & ins]t+ #bjca4 7e7 ,special competitive provisions = extra long /aple cotton ,section #abjh7;a7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijch7;a77 is am5d$1 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbf & ins]t+ #bjcb4 7f7 ,availability ( rec\rse loans ,section #abji ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijci7 is am5d$1 9 subsections 7a77#b71 7b71 & 7c71 by /rik+ #bjbc ea* place x appe>s & ins]t+ #bjca4 #ajcaj4 ,repaym5t ( m>ket+ loans ,section #abjd ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijcd7 is am5d$-- 7#a7 9 subsection 7b7-- 7,a7 by r$esignat+ p>agraph 7#a7 z subp>agraph 7,a7 & ind5t+ appropriately2 7,b7 9 ! matt] prec$+ subp>agraph 7,a7 7z s r$esignat$71 by /rik+ ,! ,secret>y & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,! ,secret>y 2 & 7,c7 by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7,b7 7i7 9 ! case ( long gra9 rice & m$ium gra9 rice1 ! prevail+ _w m>ket price = ! commodity1 z det]m9$ & adju/$ by ! ,secret>y 9 accordance ) ?is section2 or 7ii7 9 ! case ( upl& cotton1 ! prevail+ _w m>ket price = ! commodity1 z det]m9$ & adju/$ by ! ,secret>y 9 accordance ) ?is section4 7#b7 ,refund = upl& cotton ,9 ! case ( a repaym5t = a m>ket+ assi/ance loan = upl& cotton at a rate describ$ 9 p>agraph 7#a77;,b77ii71 ! ,secret>y %all provide to ! produc] a refund 7if any7 9 an am\nt equal to ! diff]5ce betwe5 ! l[e/ prevail+ _w m>ket price1 z det]m9$ & adju/$ by ! ,secret>y 9 accordance ) ?is section1 dur+ ! #cj-;day p]iod foll[+ ! date on :i* ! produc] repays ! m>ket+ assi/ance loan & ! repaym5t rate4 2 7#b7 9 subsection 7c7-- 7,a7 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 7,b7 by /rik+ at ! loan rate & ins]t+ ! foll[+3 at a rate t is ! less] (-- 7#a7 ! loan rate 2 & 7,c7 by add+ at ! end ! foll[+3 7#b7 ! prevail+ _w m>ket price = ! commodity1 z det]m9$ & adju/$ by ! ,secret>y 9 accordance ) ?is section4 2 7#c7 9 subsection 7d7-- 7,a7 9 p>agraph 7#a71 by /rik+ & m$ium gra9 rice & ins]t+ m$ium gra9 rice1 & extra long /aple cotton2 7,b7 by r$esignat+ p>agraphs 7#a7 & 7#b7 z subp>agraphs 7,a7 & 7,b71 respectively1 & ind5t+ appropriately2 7,c7 9 ! matt] prec$+ subp>agraph 7,a7 7z s r$esignat$71 by /rik+ ,= purposes & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,= purposes 2 & 7,d7 by add+ at ! end ! foll[+3 7#b7 ,upl& cotton ,9 ! case ( upl& cotton1 = any p]iod :5 price quotations = ,middl+ 7,m7 #ac_/cb-;in* cotton are available1 ! =mula "u p>agraph 7#a77;,a7 %all be bas$ on ! av]age ( ! #c l[e/-pric$ gr[?s t are quot$4 2 & 7#d7 9 subsection 7e7-- 7,a7 9 ! subsection head+1 by ins]t+ extra long /aple cotton1 aft] ,upl& cotton12 7,b7 9 p>agraph 7#b7-- 7i7 9 ! p>agraph head+1 by ins]t+ ,upl& be=e ,cotton2 & 7ii7 9 subp>agraph 7,b71 9 ! matt] prec$+ clause 7i71 by /rik+ #bjbd & ins]t+ #bjcb2 7,c7 by r$esignat+ p>agraph 7#c7 z p>agraph 7#d72 & 7,d7 by ins]t+ aft] p>agraph 7#b7 ! foll[+3 7#c7 ,extra long /aple cotton ,! prevail+ _w m>ket price = extra long /aple cotton det]m9$ "u subsection 7d7-- 7,a7 %all be adju/$ to ,unit$ ,/ates quality & location1 ) ! adju/m5t to include ! av]age co/s to m>ket ! commodity1 includ+ av]age transportation co/s1 z det]m9$ by ! ,secret>y2 & 7,b7 may be fur!r adju/$1 dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress7 & end+ on ,july #ca1 #bjcb1 if ! ,secret>y det]m9es ! adju/m5t is necess>y-- 7i7 to m9imize pot5tial loan =feitures2 7ii7 to m9imize ! accumulation ( /ocks ( extra long /aple cotton by ! ,f$]al ,gov]nm5t2 7iii7 to ensure t extra long /aple cotton produc$ 9 ! ,unit$ ,/ates c be m>ket$ freely & competitively2 & 7iv7 to ensure an appropriate transition betwe5 curr5t-crop & =w>d-crop price quotations1 except t ! ,secret>y may use =w>d-crop price quotations prior to ,july #ca ( a m>ket+ ye> only if-- 7,i7 !re are insuffici5t curr5t-crop price quotations2 & 7,,ii7 ! =w>d-crop price quotation is ! l[e/ su* quotation available4 4 #ajcaa4 ,economic adju/m5t assi/ance = textile mills ,section #abjg7;c7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijcg7;c77 is am5d$ by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7#b7 ,value ( assi/ance ,! value ( ! assi/ance provid$ "u p>agraph 7#a7 %all be-- 7,a7 = ! p]iod beg9n+ on ,augu/ #a1 #bjac1 & end+ on ,july #ca1 #bjbe1 #c c5ts p] p\nd2 & 7,b7 beg9n+ on ,augu/ #a1 #bjbe1 #e c5ts p] p\nd4 4 #ajcab4 ,sug> program updates 7a7 ,loan rate modifications ,section #aef ( ! ,f$]al ,agriculture ,improvem5t & ,re=m ,act ( #aiif 7#g ,u4,s4,c4 #gbgb7 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 9 p>agraph 7#d71 by /rik+ & at ! end2 7,b7 9 p>agraph 7#e71 by /rik+ #bjbc crop ye>s4 & ins]t+ #bjbd crop ye>s2 &2 & 7,c7 by add+ at ! end ! foll[+3 7#f7 #bd4jj c5ts p] p\nd = raw cane sug> = ea* ( ! #bjbe ?r\gh #bjca crop ye>s4 2 7#b7 9 subsection 7b7-- 7,a7 9 p>agraph 7#a71 by /rik+ & at ! end2 7,b7 9 p>agraph 7#b71 by /rik+ #bjbc crop ye>s4 & ins]t+ #bjbd crop ye>s2 &2 & 7,c7 by add+ at ! end ! foll[+3 7#c7 a rate t is equal to #acf4ee p]c5t ( ! loan rate p] p\nd ( raw cane sug> "u subsection 7a77#f7 = ea* ( ! #bjbe ?r\gh #bjca crop ye>s4 2 & 7#c7 9 subsection 7i71 by /rik+ #bjbc & ins]t+ #bjca4 7b7 ,adju/m5ts to ,commodity ,cr$it ,corporation /orage rates ,section #afg ( ! ,f$]al ,agriculture ,improvem5t & ,re=m ,act ( #aiif 7#g ,u4,s4,c4 #gbhg7 is am5d$-- 7#a7 by /rik+ subsection 7a7 & ins]t+ ! foll[+3 7a7 ,9 g5]al ,= ! #bjbe crop ye> & ea* subsequ5t crop ye>1 ! ,commodity ,cr$it ,corporation %all e/abli% rates = ! /orage ( =feit$ sug> 9 an am\nt t is n less ?an-- 7#a7 9 ! case ( ref9$ sug>1 #cd c5ts p] hundr$weight p] mon?2 & 7#b7 9 ! case ( raw cane sug>1 #bg c5ts p] hundr$weight p] mon?4 2 & 7#b7 9 subsection 7b7-- 7,a7 9 ! subsection head+1 by /rik+ ,subsequ5t & ins]t+ ,prior2 & 7,b7 by /rik+ & subsequ5t & ins]t+ ?r\gh #bjbd4 7c7 ,mod]niz+ beet sug> allotm5ts 7#a7 ,sug> e/imates ,section #cei;b7a77#a7 ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #acei;bb7a77#a77 is am5d$ by /rik+ #bjbc & ins]t+ #bjca4 7#b7 ,allocation to processors ,section #cei;c7g77#b7 ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #acei;cc7g77#b77 is am5d$-- 7,a7 by /rik+ ,9 ! case & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 9 ! case 2 & 7,b7 by add+ at ! end ! foll[+3 7,b7 ,exception ,if ! ,secret>y makes an upw>d adju/m5t "u p>agraph 7#a77;,a71 9 adju/+ allocations among beet sug> processors1 ! ,secret>y %all give priority to beet sug> processors ) available sug>4 4 7#c7 ,tim+ ( reassignm5t ,section #cei;e7b77#b7 ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #acei;ee7b77#b77 is am5d$-- 7,a7 by r$esignat+ subp>agraphs 7,a7 ?r\gh 7,c7 z clauses 7i7 ?r\gh 7iii71 respectively1 & ind5t+ appropriately2 7,b7 9 ! matt] prec$+ clause 7i7 7z s r$esignat$71 by /rik+ ,if ! ,secret>y & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,if ! ,secret>y 2 & 7,c7 by add+ at ! end ! foll[+3 7,b7 ,tim+ ,9 c>ry+ out subp>agraph 7,a71 ! ,secret>y %all-- 7i7 make an initial det]m9ation bas$ on ! ,_w ,agricultural ,supply & ,dem& ,e/imates approv$ by ! ,_w ,agricultural ,outlook ,bo>d = ,janu>y t %all be applicable to ! crop ye> = :i* allotm5ts are requir$2 & 7ii7 provide = an initial reassignm5t "u subp>agraph 7,a77i7 n lat] ?an #cj days aft] ! date on :i* ! ,_w ,agricultural ,supply & ,dem& ,e/imates describ$ 9 clause 7i7 is releas$4 4 7d7 ,reallocations ( t>iff-rate quota %ortfall ,section #ceik ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #aceikk7 is am5d$ by add+ at ! end ! foll[+3 7c7 ,reallocation 7#a7 ,initial reallocation ,subject to p>agraph 7#c71 foll[+ ! e/abli%m5t ( ! t>iff-rate quotas "u subsection 7a7 = a quota ye>1 ! ,secret>y %all-- 7,a7 det]m9e :i* c\ntries d n int5d to fulfill _! allocation = ! quota ye>2 & 7,b7 reallocate any =eca/$ %ortfall 9 ! fulfillm5t ( ! t>iff-rate quotas z soon z practicable4 7#b7 ,subsequ5t reallocation ,subject to p>agraph 7#c71 n lat] ?an ,m>* #a ( a quota ye>1 ! ,secret>y %all reallocate any additional =eca/$ %ortfall 9 ! fulfillm5t ( ! t>iff-rate quotas = raw cane sug> e/abli%$ "u subsection 7a77#a7 = t quota ye>4 7#c7 ,cessation ( effectiv5ess ,p>agraphs 7#a7 & 7#b7 %all cease to be 9 effect if-- 7,a7 ! ,agreem5t ,susp5d+ ! ,c\nt]vail+ ,duty ,inve/igation on ,sug> f ,mexico1 sign$ ,decemb] #ai1 #bjad1 is t]m9at$2 & 7,b7 no c\nt]vail+ duty ord] "u subtitle ,a ( title ,,vii ( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4 #afga et seq47 is 9 effect ) respect to sug> f ,mexico4 7d7 ,ref9$ sug> 7#a7 ,def9ition ( dome/ic sug> indu/ry ,9 ?is subsection1 ! t]m dome/ic sug> indu/ry means dome/ic-- 7,a7 sug> beet produc]s & processors2 7,b7 produc]s & processors ( sug> cane2 & 7,c7 ref9]s ( raw cane sug>4 7#b7 ,/udy requir$ 7,a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is subsection1 ! ,secret>y %all conduct a /udy on :e!r ! e/abli%m5t ( additional t]ms & conditions ) respect to ref9$ sug> imports is necess>y & appropriate4 7,b7 ,elem5ts ,9 conduct+ ! /udy "u subp>agraph 7,a71 ! ,secret>y %all exam9e ! foll[+3 7i7 ,! ne$ =-- 7,i7 def9+ ref9$ sug> z hav+ a m9imum pol>ization ( #ii4h degrees or high]2 7,,ii7 e/abli%+ a /&>d = color- or reflectance-bas$ units = ref9$ sug> su* z ^? utiliz$ by ! ,int]national ,commission ( ,uni=m ,me?ods ( ,sug> ,analysis2 7,,iii7 prescrib+ specifications = packag+ type = ref9$ sug>2 7,,iv7 prescrib+ specifications = transportation modes = ref9$ sug>2 7,v7 requir+ evid5ce t sug> import$ z ref9$ sug> w n und]go fur!r ref9+ 9 ! ,unit$ ,/ates2 7,,vi7 prescrib+ appropriate t]ms & conditions to avoid unlawful sug> imports2 & 7,,vii7 e/abli%+ o!r def9itions1 t]ms & conditions1 or o!r requirem5ts4 7ii7 ,! pot5tial impact ( modifications describ$ 9 ea* ( subclauses 7,i7 ?r\gh 7,,vii7 ( clause 7i7 on ! dome/ic sug> indu/ry4 7iii7 ,:e!r1 bas$ on ! ne$s describ$ 9 clause 7i7 & ! impact describ$ 9 clause 7ii71 ! e/abli%m5t ( additional t]ms & conditions is appropriate4 7,c7 ,consultation ,9 conduct+ ! /udy "u subp>agraph 7,a71 ! ,secret>y %all consult ) repres5tatives ( ! dome/ic sug> indu/ry & us]s ( ref9$ sug>4 7,d7 ,report ,n lat] ?an #a ye> aft] ! date ( enactm5t ( ?is subsection1 ! ,secret>y %all submit to ! ,committee on ,agriculture ( ! ,h\se ( ,repres5tatives & ! ,committee on ,agriculture1 ,nutrition1 & ,=e/ry ( ! ,s5ate a report t describes ! f9d+s ( ! /udy conduct$ "u subp>agraph 7,a74 7#c7 ,e/abli%m5t ( additional t]ms & conditions p]mitt$ 7,a7 ,9 g5]al ,bas$ on ! f9d+s 9 ! report submitt$ "u p>agraph 7#b77;,d71 & aft] provid+ notice to ! ,committee on ,agriculture ( ! ,h\se ( ,repres5tatives & ! ,committee on ,agriculture1 ,nutrition1 & ,=e/ry ( ! ,s5ate1 ! ,secret>y may issue regulations 9 accordance ) subp>agraph 7,b7 to e/abli% additional t]ms & conditions ) respect to ref9$ sug> imports t are necess>y & appropriate4 7,b7 ,promulgation ( regulations ,! ,secret>y may issue regulations "u subp>agraph 7,a7 if ! regulations-- 7i7 d n h an adv]se impact on ! dome/ic sug> indu/ry2 & 7ii7 are consi/5t ) ! requirem5ts ( ?is "p1 section #aef ( ! ,f$]al ,agriculture ,improvem5t & ,re=m ,act ( #aiif 7#g ,u4,s4,c4 #gbgb71 & obligations "u int]national trade agreem5ts t h be5 approv$ by ,congress4 4 7e7 ,cl>ification ( t>iff-rate quota adju/m5ts ,section #ceik7b77#a7 ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #aceikk7b77#a77 is am5d$1 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ if !re is an & ins]t+ = ! sole purpose ( respond+ directly to an4 7f7 ,p]iod ( effectiv5ess ,section #ceil7a7 ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #aceill7a77 is am5d$ by /rik+ #bjbc & ins]t+ #bjca4 #ajcac4 ,dairy policy updates 7a7 ,dairy m>g9 cov]age production hi/ory 7#a7 ,def9ition ,section #adja7h7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijea7h77 is am5d$ by /rik+ :5 ! p>ticipat+ dairy op]ation fir/ regi/]s to p>ticipate 9 dairy m>g9 cov]age4 7#b7 ,production hi/ory ( p>ticipat+ dairy op]ations ,section #adje ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijee7 is am5d$ by /rik+ subsections 7a7 & 7b7 & ins]t+ ! foll[+3 7a7 ,production hi/ory ,except z provid$ 9 subsection 7b71 ! production hi/ory ( a dairy op]ation = dairy m>g9 cov]age is equal to ! highe/ annual milk m>ket+s ( ! p>ticipat+ dairy op]ation dur+ any #a ( ! #bjba1 #bjbb1 or #bjbc cal5d> ye>s4 7b7 ,election by new dairy op]ations ,9 ! case ( a p>ticipat+ dairy op]ation t has be5 9 op]ation = less ?an a ye>1 ! p>ticipat+ dairy op]ation %all elect #a ( ! foll[+ me?ods = ! ,secret>y to det]m9e ! production hi/ory ( ! p>ticipat+ dairy op]ation3 7#a7 ,! volume ( ! actual milk m>ket+s = ! mon?s ! p>ticipat+ dairy op]ation has be5 9 op]ation extrapolat$ to a ye>ly am\nt4 7#b7 ,an e/imate ( ! actual milk m>ket+s ( ! p>ticipat+ dairy op]ation bas$ on ! h]d size ( ! p>ticipat+ dairy op]ation relative to ! national roll+ h]d av]age data publi%$ by ! ,secret>y4 4 7b7 ,dairy m>g9 cov]age paym5ts ,section #adjf7;a77#a77;,c7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijef7;a77#a77;,c77 is am5d$ by /rik+ #e1jjj1jjj ea* place x appe>s & ins]t+ #f1jjj1jjj4 7c7 ,premiums = dairy m>g9s 7#a7 ,ti] i ,section #adjg7;b7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijeg7;b77 is am5d$-- 7,a7 9 ! subsection head+1 by /rik+ #e1jjj1jjj & ins]t+ #f1jjj1jjj2 & 7,b7 9 p>agraph 7#a71 by /rik+ #e1jjj1jjj & ins]t+ #f1jjj1jjj4 7#b7 ,ti] ii ,section #adjg7;c7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijeg7;c77 is am5d$-- 7,a7 9 ! subsection head+1 by /rik+ #e1jjj1jjj & ins]t+ #f1jjj1jjj2 & 7,b7 9 p>agraph 7#a71 by /rik+ #e1jjj1jjj & ins]t+ #f1jjj1jjj4 7#c7 ,premium disc\nts ,section #adjg7;g7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijeg7;g77 is am5d$-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ #bjai ?r\gh #bjbc & ins]t+ #bjbf ?r\gh #bjca2 & 7ii7 by /rik+ ,janu>y #bjai & ins]t+ ,janu>y #bjbf2 & 7,b7 9 p>agraph 7#b71 by /rik+ #bjbc ea* place x appe>s & ins]t+ #bjca4 7d7 ,duration ,section #adji ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijei7 is am5d$ by /rik+ #bjbe & ins]t+ #bjca4 #ajcad4 ,implem5tation ,section #afad7;c7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijig7;c77 is am5d$ by add+ at ! end ! foll[+3 7#e7 ,fur!r fund+ ,! ,secret>y %all make available to c>ry out subtitle ,c ( title ,i ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress7 & ! am5dm5ts made by t subtitle #ej1jjj1jjj1 to rema9 available until exp5d$1 ( :i*-- 7,a7 n less ?an #e1jjj1jjj %all be us$ to c>ry out p>agraphs 7#c7 & 7#d7 ( subsection 7b72 7,b7 #c1jjj1jjj %all be us$ = activities describ$ 9 p>agraph 7#c77;,a72 7,c7 #c1jjj1jjj %all be us$ = activities describ$ 9 p>agraph 7#c77;,b72 7,d7 #i1jjj1jjj %all be us$-- 7i7 to c>ry out m&atory surveys ( dairy production co/ & product yield in=mation to be report$ by manufactur]s requir$ to report "u section #bgc ( ! ,agricultural ,m>ket+ ,act ( #aidf 7#g ,u4,s4,c4 #afcg;b71 = all products process$ 9 ! same facility or facilities2 & 7ii7 to publi% ! results ( su* surveys bi5nially2 & 7,e7 #a1jjj1jjj %all be us$ to conduct ! /udy "u subsection 7d7 ( section #ceik ( ! ,agricultural ,adju/m5t ,act ( #aich 7#g ,u4,s4,c4 #aceikk74 4 ,d ,disa/] assi/ance programs #ajdja4 ,supplem5tal agricultural disa/] assi/ance 7a7 ,live/ock indemnity paym5ts ,section #aeja7;b7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha7;b77 is am5d$-- 7#a7 by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7#b7 ,paym5t rates 7,a7 ,losses due to pr$ation ,indemnity paym5ts to an eligible produc] on a f>m "u p>agraph 7#a77;,a7 %all be made at a rate ( #ajj p]c5t ( ! m>ket value ( ! affect$ live/ock on ! applicable date1 z det]m9$ by ! ,secret>y4 7,b7 ,losses due to adv]se wea!r or disease ,indemnity paym5ts to an eligible produc] on a f>m "u subp>agraph 7,b7 or 7,c7 ( p>agraph 7#a7 %all be made at a rate ( #ge p]c5t ( ! m>ket value ( ! affect$ live/ock on ! applicable date1 z det]m9$ by ! ,secret>y4 7,c7 ,det]m9ation ( m>ket value ,9 det]m9+ ! m>ket value describ$ 9 subp>agraphs 7,a7 & 7,b71 ! ,secret>y may consid] ! ability ( eligible produc]s to docum5t regional price premiums = affect$ live/ock t exce$ ! national av]age m>ket price = ^? live/ock4 7,d7 ,applicable date def9$ ,9 ?is p>agraph1 ! t]m applicable date means1 ) respect to live/ock1 z applicable-- 7i7 ! day be=e ! date ( dea? ( ! live/ock2 or 7ii7 ! day be=e ! date ( ! ev5t t caus$ ! h>m to ! live/ock t result$ 9 a r$uc$ sale price4 2 & 7#b7 by add+ at ! end ! foll[+3 7#e7 ,additional paym5t = unborn live/ock 7,a7 ,9 g5]al ,9 ! case ( unborn live/ock dea? losses incurr$ on or aft] ,janu>y #a1 #bjbd1 ! ,secret>y %all make an additional paym5t to eligible produc]s on f>ms t h incurr$ su* losses 9 excess ( ! normal mortality due to a condition specifi$ 9 p>agraph 7#a74 7,b7 ,paym5t rate ,additional paym5ts "u subp>agraph 7,a7 %all be made at a rate-- 7i7 det]m9$ by ! ,secret>y2 & 7ii7 less ?an or equal to #he p]c5t ( ! paym5t rate e/abli%$ ) respect to ! l[e/ weight class ( ! live/ock1 z det]m9$ by ! ,secret>y1 act+ ?r\gh ! ,adm9i/rator ( ! ,f>m ,s]vice ,ag5cy4 7,c7 ,paym5t am\nt ,! am\nt ( a paym5t to an eligible produc] t has incurr$ unborn live/ock dea? losses %all be equal to ! paym5t rate det]m9$ "u subp>agraph 7,b7 multipli$1 9 ! case ( live/ock describ$ 9-- 7i7 subp>agraph 7,a71 7,b71 or 7,f7 ( subsection 7a77#d71 by #a2 7ii7 subp>agraph 7,d7 ( su* subsection1 by #b2 7iii7 subp>agraph 7,e7 ( su* subsection1 by #ab2 & 7iv7 subp>agraph 7,g7 ( su* subsection1 by ! av]age numb] ( bir!d animals 7= "o ge/ation cycle7 = ! species ( ea* su* live/ock1 z det]m9$ by ! ,secret>y4 7,d7 ,unborn live/ock dea? losses def9$ ,9 ?is p>agraph1 ! t]m unborn live/ock dea? losses means losses ( any live/ock describ$ 9 subp>agraph 7,a71 7,b71 7,d71 7,e71 7,f71 or 7,g7 ( subsection 7a77#d7 t 0 ge/at+ on ! date ( ! dea? ( ! live/ock4 4 7b7 ,live/ock =age disa/] program ,section #aeja7;c77#c77;,d77ii77,i7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha7;c77#c77;,d77ii77,i77 is am5d$-- 7#a7 by /rik+ #a mon?ly paym5t & ins]t+ #b mon?ly paym5ts2 & 7#b7 by /rik+ c\nty = at lea/ #h consecutive & ins]t+ ! foll[+3 c\nty = n less ?an-- 7aa7 #d consecutive weeks dur+ ! normal graz+ p]iod = ! c\nty1 z det]m9$ by ! ,secret>y1 %all be eligible to receive assi/ance "u ?is p>agraph 9 an am\nt equal to #a mon?ly paym5t us+ ! mon?ly paym5t rate det]m9$ "u subp>agraph 7,b72 or 7bb7 #g ( ! previ\s #h consecutive 4 7c7 ,em]g5cy assi/ance = live/ock1 honey bees1 & f>m-rais$ fi% 7#a7 ,9 g5]al ,section #aeja7;d7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha7;d77 is am5d$ by add+ at ! end ! foll[+3 7#e7 ,assi/ance = losses due to bird depr$ation 7,a7 ,def9ition ( f>m-rais$ fi% ,9 ?is p>agraph1 ! t]m f>m-rais$ fi% means fi% propagat$ & re>$ 9 a controll$ fre% wat] environm5t4 7,b7 ,paym5ts ,eligible produc]s ( f>m-rais$ fi%1 includ+ fi% gr[n z food = human consumption1 %all be eligible to receive paym5ts "u ?is subsection to aid 9 ! r$uction ( losses due to piscivor\s birds4 7,c7 ,paym5t rate 7i7 ,9 g5]al ,! paym5t rate = paym5ts "u subp>agraph 7,b7 %all be det]m9$ by ! ,secret>y1 tak+ into acc\nt-- 7,i7 co/s associat$ ) ! det]r5ce ( piscivor\s birds2 7,,ii7 ! value ( lo/ fi% & rev5ue due to bird depr$ation2 & 7,,iii7 co/s associat$ ) disease loss f bird depr$ation4 7ii7 ,m9imum rate ,! paym5t rate = paym5ts "u subp>agraph 7,b7 %all be n less ?an #fjj p] acre ( f>m-rais$ fi%4 7,d7 ,paym5t am\nt ,! am\nt ( a paym5t "u subp>agraph 7,b7 %all be ! product obta9$ by multiply+-- 7i7 ! applicable paym5t rate "u subp>agraph 7,c72 & 7ii7 #he p]c5t ( ! total numb] ( acres ( f>m-rais$ fi% f>ms t ! eligible produc] has 9 production = ! cal5d> ye>4 4 7#b7 ,em]g5cy assi/ance = honeybees ,9 det]m9+ honeybee colony losses eligible = assi/ance "u section #aeja7;d7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha7;d771 ! ,secret>y %all utilize a normal mortality rate ( #ae p]c5t4 7d7 ,tree assi/ance program ,section #aeja7;e7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #ijha7;e77 is am5d$-- 7#a7 9 p>agraph 7#b77;,b71 by /rik+ #ae p]c5t 7adju/$ = normal mortality7 & ins]t+ normal mortality2 & 7#b7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,a77i71 by /rik+ #ae p]c5t mortality 7adju/$ = normal mortality7 & ins]t+ normal mortality2 & 7,b7 9 subp>agraph 7,b7-- 7i7 by /rik+ #ej & ins]t+ #fe2 & 7ii7 by /rik+ #ae p]c5t damage or mortality 7adju/$ = normal tree damage & mortality7 & ins]t+ normal tree damage or mortality4 ,e ,crop insurance #ajeja4 ,beg9n+ f>m] & ran*] b5efit 7a7 ,def9itions 7#a7 ,9 g5]al ,section #ejb7;b77#c7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejb7;b77#c77 is am5d$ by /rik+ #e & ins]t+ #aj4 7#b7 ,con=m+ am5dm5t ,section #ebb7;c77#g7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebb7;c77#g77 is am5d$ by /rik+ subp>agraph 7,f74 7b7 ,increase 9 assi/ance ,section #ejh7;e7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77 is am5d$ by add+ at ! end ! foll[+3 7#i7 ,additional support 7,a7 ,9 g5]al ,9 addition to any o!r provision ( ?is subsection 7except p>agraph 7#b77;,a77 reg>d+ paym5t ( a portion ( premiums1 a beg9n+ f>m] or ran*] %all receive additional premium assi/ance t is ! numb] ( p]c5tage po9ts specifi$ 9 subp>agraph 7,b7 great] ?an ! premium assi/ance t w\ld o!rwise be available = ! applicable policy1 plan ( insurance1 & cov]age level select$ by ! beg9n+ f>m] or ran*]4 7,b7 ,p]c5tage po9ts adju/m5ts ,! p]c5tage po9ts ref]r$ to 9 subp>agraph 7,a7 are ! foll[+3 7i7 ,= ea* ( ! fir/ & second re9surance ye>s t a beg9n+ f>m] or ran*] p>ticipates z a beg9n+ f>m] or ran*] 9 ! applicable policy or plan ( insurance1 #e p]c5tage po9ts4 7ii7 ,= ! ?ird re9surance ye> t a beg9n+ f>m] or ran*] p>ticipates z a beg9n+ f>m] or ran*] 9 ! applicable policy or plan ( insurance1 #c p]c5tage po9ts4 7iii7 ,= ! f\r? re9surance ye> t a beg9n+ f>m] or ran*] p>ticipates z a beg9n+ f>m] or ran*] 9 ! applicable policy or plan ( insurance1 #a p]c5tage po9t4 4 #ajejb4 ,area-bas$ crop insurance cov]age & af=dability 7a7 ,cov]age level ,section #ejh7;c77#d7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;c77#d77 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ clause 7ii7 & ins]t+ ! foll[+3 7ii7 may be pur*as$ at any level n to exce$-- 7,i7 9 ! case ( ! individual yield or rev5ue cov]age1 #he p]c5t2 7,,ii7 9 ! case ( individual yield or rev5ue cov]age aggregat$ across multiple commodities1 #ij p]c5t2 & 7,,iii7 9 ! case ( area yield or rev5ue cov]age 7z det]m9$ by ! ,corporation71 #ie p]c5t4 2 & 7#b7 9 subp>agraph 7,c7-- 7,a7 9 clause 7ii71 by /rik+ #ad & ins]t+ #aj2 & 7,b7 9 clause 7iii77,i71 by /rik+ #hf & ins]t+ #ij4 7b7 ,premium subsidy ,section #ejh7;e77#b77;,h77i7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77;,h77i77 is am5d$ by /rik+ #fe & ins]t+ #hj4 #ajejc4 ,adm9i/rative & op]at+ exp5se adju/m5ts ,section #ejh7k7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7k77 is am5d$ by add+ at ! end ! foll[+3 7#aj7 ,additional exp5ses 7,a7 ,9 g5]al ,beg9n+ ) ! #bjbf re9surance ye>1 & = ea* re9surance ye> !reaft]1 9 addition to ! t]ms & conditions ( ! ,/&>d ,re9surance ,agreem5t1 to cov] additional exp5ses = loss adju/m5t proc$ures1 ! ,corporation %all pay an additional adm9i/rative & op]at+ exp5se subsidy to approv$ insurance provid]s = eligible contracts4 7,b7 ,paym5t am\nt ,9 ! case ( an eligible contract1 ! paym5t to an approv$ insurance provid] requir$ "u subp>agraph 7,a7 %all be ! am\nt equal to #f p]c5t ( ! net book premium4 7,c7 ,def9itions ,9 ?is p>agraph3 7i7 ,eligible contract ,! t]m eligible contract-- 7,i7 means a crop insurance contract ent]$ into by an approv$ insurance provid] 9 an eligible ,/ate2 & 7,,ii7 does n include a contract =-- 7aa7 cata/rophic risk protection "u subsection 7b72 7bb7 an area-bas$ plan ( insurance or simil> plan ( insurance1 z det]m9$ by ! ,corporation2 or 7cc7 a policy "u :i* an approv$ insurance provid] does n incur loss adju/m5t exp5ses1 z det]m9$ by ! ,corporation4 7ii7 ,eligible ,/ate ,! t]m eligible ,/ate means a ,/ate 9 :i*1 ) respect to an insurance ye>1 ! loss ratio = eligible contracts is great] ?an #abj p]c5t ( ! total net book premium writt5 by all approv$ insurance provid]s4 7#aa7 ,specialty crops 7,a7 ,m9imum reimbursem5t ,beg9n+ ) ! #bjbf re9surance ye>1 & = ea* re9surance ye> !reaft]1 ! rate ( reimbursem5t to approv$ insurance provid]s & ag5ts = adm9i/rative & op]at+ exp5ses ) respect to crop insurance contracts cov]+ agricultural commodities describ$ 9 section #aja ( ! ,specialty ,crops ,competitiv5ess ,act ( #bjjd 7#g ,u4,s4,c4 #afba note2 ,public ,law #ajh-dfe7 %all be equal to or great] ?an ! p]c5tage t is ! great] ( ! foll[+3 7i7 #ag p]c5t ( ! premium us$ to def9e loss ratio4 7ii7 ,! p]c5t ( ! premium us$ to def9e loss ratio t is o!rwise applicable = ! re9surance ye> "u ! t]ms ( ! ,/&>d ,re9surance ,agreem5t 9 effect = ! re9surance ye>4 7,b7 ,o!r contracts ,9 c>ry+ out subp>agraph 7,a71 ! ,corporation %all n r$uce1 ) respect to any re9surance ye>1 ! am\nt or ! rate ( reimbursem5t to approv$ insurance provid]s & ag5ts "u ! ,/&>d ,re9surance ,agreem5t describ$ 9 clause 7ii7 ( su* subp>agraph = adm9i/rative & op]at+ exp5ses ) respect to contracts cov]+ agricultural commodities t are n subject to su* subp>agraph4 7,c7 ,adm9i/ration ,! requirem5ts ( ?is p>agraph & ! adju/m5ts made pursuant to ?is p>agraph %all n be consid]$ a r5egotiation "u p>agraph 7#h77;,a74 7#ab7 ,a,o inflation adju/m5t 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 beg9n+ ) ! #bjbf re9surance ye>1 & = ea* re9surance ye> !reaft]1 ! ,corporation %all increase ! total adm9i/rative & op]at+ exp5se reimbursem5ts o!rwise requir$ "u ! ,/&>d ,re9surance ,agreem5t 9 effect = ! re9surance ye> 9 ord] to acc\nt = inflation1 9 a mann] consi/5t ) ! increases provid$ ) respect to ! #bjaa ?r\gh #bjae re9surance ye>s "u ! enclosure includ$ 9 ,risk ,managem5t ,ag5cy ,bullet9 numb]$ ,,mgr-#aj-jjg & dat$ ,june #cj1 #bjaj4 7,b7 ,special rule = #bjbf re9surance ye> ,! increase "u subp>agraph 7,a7 = ! #bjbf re9surance ye> %all n exce$ ! p]c5tage *ange = ! prec$+ re9surance ye> includ$ 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 7,c7 ,adm9i/ration ,an increase "u subp>agraph 7,a7-- 7i7 %all apply ) respect to all contracts cov]+ agricultural commodities t 7 subject to an increase dur+ ! p]iod ( ! #bjaa ?r\gh #bjae re9surance ye>s "u ! enclosure ref]r$ to 9 t subp>agraph2 & 7ii7 %all n be consid]$ a r5egotiation "u p>agraph 7#h77;,a74 4 #ajejd4 ,premium support ,section #ejh7;e77#b7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77 is am5d$-- 7#a7 9 subp>agraph 7,c77i71 by /rik+ #fd & ins]t+ #fi2 7#b7 9 subp>agraph 7,d77i71 by /rik+ #ei & ins]t+ #fd2 7#c7 9 subp>agraph 7,e77i71 by /rik+ #ee & ins]t+ #fj2 7#d7 9 subp>agraph 7,f77i71 by /rik+ #dh & ins]t+ #ea2 & 7#e7 9 subp>agraph 7,g77i71 by /rik+ #ch & ins]t+ #da4 #ajeje4 ,program compliance & integrity ,section #eae7l77#b7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeae7l77#b77 is am5d$ by /rik+ ?an & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ ! foll[+3 8?an-- 7,a7 #d1jjj1jjj = ea* ( fiscal ye>s #bjji ?r\gh #bjbe2 & 7,b7 #f1jjj1jjj = fiscal ye> #bjbf & ea* subsequ5t fiscal ye>4 4 #ajejf4 ,reviews1 compliance1 & integrity ,section #eaf7;b77#b77;,c77i7 ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeaf7;b77#b77;,c77i77 is am5d$1 9 ! matt] prec$+ subclause 7,i71 by /rik+ = ea* fiscal ye> & ins]t+ = ea* ( fiscal ye>s #bjad ?r\gh #bjbe & #aj1jjj1jjj = fiscal ye> #bjbf & ea* fiscal ye> !reaft]4 #ajejg4 ,p\ltry insurance pilot program ,section #ebc ( ! ,f$]al ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebc7 is am5d$ by add+ at ! end ! foll[+3 7j7 ,p\ltry insurance pilot program 7#a7 ,9 g5]al ,not)/&+ subsection 7a77#b71 ! ,corporation %all e/abli% a pilot program "u :i* contract p\ltry gr[]s1 includ+ gr[]s ( broil]s & lay+ h5s1 may elect to receive index-bas$ insurance f extreme wea!r-relat$ risk result+ 9 increas$ utility co/s 7includ+ co/s ( natural gas1 propane1 electricity1 wat]1 & o!r appropriate co/s1 z det]m9$ by ! ,corporation7 associat$ ) p\ltry production4 7#b7 ,/akehold] engagem5t ,! ,corporation %all engage ) p\ltry indu/ry /akehold]s 9 e/abli%+ ! pilot program "u p>agraph 7#a74 7#c7 ,location ,! pilot program e/abli%$ "u p>agraph 7#a7 %all be conduct$ 9 a suffici5t numb] ( c\nties to provide a compreh5sive evaluation ( ! feasibility1 effectiv5ess1 & dem& among produc]s 9 ! top p\ltry produc+ ,/ates1 z det]m9$ by ! ,corporation4 7#d7 ,approval ( policy or plan ,not)/&+ section #ejh7l71 ! ,bo>d %all approve a policy or plan ( insurance bas$ on ! pilot program "u p>agraph 7#a7-- 7,a7 9 accordance ) section #ejh7;h72 & 7,b7 n lat] ?an #b ye>s aft] ! date ( enactm5t ( ?is subsection4 4 ,f ,additional inve/m5ts 9 rural ,am]ica #ajfja4 ,cons]vation 7a7 ,9 g5]al ,section #abda7;a7 ( ! ,food ,security ,act ( #aihe 7#af ,u4,s4,c4 #chda7;a77 is am5d$-- 7#a7 9 p>agraph 7#b71 by /rik+ subp>agraphs 7,a7 ?r\gh 7,f7 & ins]t+ ! foll[+3 7,a7 #fbe1jjj1jjj = fiscal ye> #bjbf2 7,b7 #fej1jjj1jjj = fiscal ye> #bjbg2 7,c7 #fge1jjj1jjj = fiscal ye> #bjbh2 7,d7 #gjj1jjj1jjj = fiscal ye> #bjbi2 7,e7 #gjj1jjj1jjj = fiscal ye> #bjcj2 & 7,f7 #gjj1jjj1jjj = fiscal ye> #bjca4 2 & 7#b7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,a71 by /rik+ clauses 7i7 ?r\gh 7v7 & ins]t+ ! foll[+3 7i7 #b1fee1jjj1jjj = fiscal ye> #bjbf2 7ii7 #b1hee1jjj1jjj = fiscal ye> #bjbg2 7iii7 #c1bee1jjj1jjj = fiscal ye> #bjbh2 7iv7 #c1bee1jjj1jjj = fiscal ye> #bjbi2 7v7 #c1bee1jjj1jjj = fiscal ye> #bjcj2 & 7vi7 #c1bee1jjj1jjj = fiscal ye> #bjca2 & 2 & 7,b7 9 subp>agraph 7,b71 by /rik+ clauses 7i7 ?r\gh 7v7 & ins]t+ ! foll[+3 7i7 #a1cjj1jjj1jjj = fiscal ye> #bjbf2 7ii7 #a1cbe1jjj1jjj = fiscal ye> #bjbg2 7iii7 #a1cej1jjj1jjj = fiscal ye> #bjbh2 7iv7 #a1cge1jjj1jjj = fiscal ye> #bjbi2 7v7 #a1cge1jjj1jjj = fiscal ye> #bjcj2 & 7vi7 #a1cge1jjj1jjj = fiscal ye> #bjca4 4 7b7 ,regional cons]vation p>tn]%ip program ,section #abga;,d ( ! ,food ,security ,act ( #aihe 7#af ,u4,s4,c4 #chga;d7 is am5d$ by /rik+ subsection 7a7 & ins]t+ ! foll[+3 7a7 ,availability ( fund+ ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all use to c>ry out ! program1 to ! maximum ext5t practicable-- 7#a7 #dbe1jjj1jjj = fiscal ye> #bjbf2 7#b7 #dej1jjj1jjj = fiscal ye> #bjbg2 7#c7 #dej1jjj1jjj = fiscal ye> #bjbh2 7#d7 #dej1jjj1jjj = fiscal ye> #bjbi2 7#e7 #dej1jjj1jjj = fiscal ye> #bjcj2 & 7#f7 #dej1jjj1jjj = fiscal ye> #bjca4 4 7c7 ,grassroots s\rce wat] protection program ,section #abdj,o7b7 ( ! ,food ,security ,act ( #aihe 7#af ,u4,s4,c4 #chci;bb-#b7;b77 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ #bjbc & ins]t+ #bjca2 & 7#b7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,a71 by /rik+ & at ! end2 7,b7 9 subp>agraph 7,b71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by add+ at ! end ! foll[+3 7,c7 #a1jjj1jjj beg9n+ 9 fiscal ye> #bjbf1 to rema9 available until exp5d$4 4 7d7 ,volunt>y public access & habitat inc5tive program ,section #abdj,r7f77#a7 ( ! ,food ,security ,act ( #aihe 7#af ,u4,s4,c4 #chci;bb-#e7;f77#a77 is am5d$-- 7#a7 by /rik+ #bjbc1 & & ins]t+ #bjbc12 & 7#b7 by ins]t+ 1 & #gj1jjj1jjj = ! p]iod ( fiscal ye>s #bjbe ?r\gh #bjca be=e ! p]iod at ! end4 7e7 ,wat]%$ protection & flood prev5tion ,section #ae ( ! ,wat]%$ ,protection & ,flood ,prev5tion ,act 7#af ,u4,s4,c4 #ajab;a7 is am5d$ by /rik+ #ej1jjj1jjj = fiscal ye> #bjai & ea* fiscal ye> !reaft] & ins]t+ #aej1jjj1jjj = fiscal ye> #bjbf & ea* fiscal ye> !reaft]1 to rema9 available until exp5d$4 7f7 ,f]al sw9e eradication & control pilot program ,section #bdjh7;g77#a7 ( ! ,agriculture ,improvem5t ,act ( #bjah 7#g ,u4,s4,c4 #hcea note2 ,public ,law #aae-ccd7 is am5d$-- 7#a7 by /rik+ #bjbc & & ins]t+ #bjbc12 & 7#b7 by ins]t+ 1 & #aje1jjj1jjj = ! p]iod ( fiscal ye>s #bjbe ?r\gh #bjca be=e ! p]iod at ! end4 7g7 ,rescission ,! unobligat$ balances ( am\nts appropriat$ by section #bajja7;a7 ( ,public ,law #aag-afi 7#acf ,/at4 #bjae7 are resc9d$4 #ajfjb4 ,supplem5tal agricultural trade promotion program 7a7 ,9 g5]al ,! ,secret>y ( ,agriculture %all c>ry out a program to enc\rage ! accessibility1 developm5t1 ma9t5ance1 & expansion ( comm]cial export m>kets = ,unit$ ,/ates agricultural commodities4 7b7 ,fund+ ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y ( ,agriculture %all make available to c>ry out ?is section #bhe1jjj1jjj = fiscal ye> #bjbg & ea* fiscal ye> !reaft]4 #ajfjc4 ,nutrition ,section #bjc;,d7d77#e7 ( ! ,em]g5cy ,food ,assi/ance ,act ( #aihc 7#g ,u4,s4,c4 #gejg7;d77#e77 is am5d$ by /rik+ #bjbd & ins]t+ #bjca4 #ajfjd4 ,rese>* 7a7 ,urban1 indoor1 & o!r em]g+ agricultural production rese>*1 education1 & ext5sion initiative ,section #afgb;,e7d77#a77;,b7 ( ! ,food1 ,agriculture1 ,cons]vation1 & ,trade ,act ( #aiij 7#g ,u4,s4,c4 #eibe;g7d77#a77;,b77 is am5d$ by /rik+ fiscal ye> #bjbd1 to rema9 available until exp5d$ & ins]t+ ea* ( fiscal ye>s #bjbd ?r\gh #bjca4 7b7 ,f\ndation = ,food & ,agriculture ,rese>* ,section #gfja7;g77#a77;,a7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #eici7;g77#a77;,a77 is am5d$ by add+ at ! end ! foll[+3 7iv7 ,fur!r fund+ ,n lat] ?an #cj days aft] ! date ( enactm5t ( ?is clause1 ( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all transf] to ! ,f\ndation to c>ry out ?is section #cg1jjj1jjj1 to rema9 available until exp5d$4 4 7c7 ,s*ol>%ips = /ud5ts at #ahij ,in/itutions ,section #addf7;b77#a7 ( ! ,national ,agricultural ,rese>*1 ,ext5sion1 & ,tea*+ ,policy ,act ( #aigg 7#g ,u4,s4,c4 #cbbb;a7b77#a77 is am5d$ by add+ at ! end ! foll[+3 7,c7 ,fur!r fund+ ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all make available to c>ry out ?is section #fj1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 4 7d7 ,assi/ive te*nology program = f>m]s ) disabilities ,section #afhj ( ! ,food1 ,agriculture1 ,cons]vation1 & ,trade ,act ( #aiij 7#g ,u4,s4,c4 #eicc7 is am5d$-- 7#a7 9 subsection 7c77#b71 by ins]t+ & subsection 7d7 aft] p>agraph 7#a72 & 7#b7 by add+ at ! end ! foll[+3 7d7 ,m&atory fund+ ,subject to subsection 7c77#b71 ( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all use to c>ry out ?is section #h1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 4 7e7 ,specialty crop rese>* initiative ,section #dab7k77#a77;,b7 ( ! ,agricultural ,rese>*1 ,ext5sion1 & ,education ,re=m ,act ( #aiih 7#g ,u4,s4,c4 #gfcb7k77#a77;,b77 is am5d$ by /rik+ section #hj1jjj1jjj = fiscal ye> #bjad & ins]t+ ! foll[+3 8section-- 7i7 #hj1jjj1jjj = ea* ( fiscal ye>s #bjad ?r\gh #bjbe2 & 7ii7 #age1jjj1jjj = fiscal ye> #bjbf 4 7f7 ,rese>* ,facilities ,act ,section #f ( ! ,rese>* ,facilities ,act 7#g ,u4,s4,c4 #cij;d7 is am5d$-- 7#a7 9 subsection 7c71 by /rik+ subsection 7a7 & ins]t+ subsections 7a7 & 7e72 & 7#b7 by add+ at ! end ! foll[+3 7e7 ,m&atory fund+ ,subject to subsections 7b71 7c71 & 7d71 ( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all make available to c>ry out ! competitive grant program "u section #d #abe1jjj1jjj = fiscal ye> #bjbf & ea* fiscal ye> !reaft]4 4 #ajfje4 ,en]gy ,section #ijje7;g77#a77;,f7 ( ! ,f>m ,security & ,rural ,inve/m5t ,act ( #bjjb 7#g ,u4,s4,c4 #haje7;g77#a77;,f77 is am5d$ by /rik+ #bjbd & ins]t+ #bjca4 #ajfjf4 ,horticulture 7a7 ,plant pe/ & disease managem5t & disa/] prev5tion ,section #dbj7;f7 ( ! ,plant ,protection ,act 7#g ,u4,s4,c4 #ggba7;f77 is am5d$-- 7#a7 9 p>agraph 7#e71 by /rik+ & at ! end2 7#b7 by r$esignat+ p>agraph 7#f7 z p>agraph 7#g72 7#c7 by ins]t+ aft] p>agraph 7#e7 ! foll[+3 7#f7 #ge1jjj1jjj = ea* ( fiscal ye>s #bjah ?r\gh #bjbe2 & 2 & 7#d7 9 p>agraph 7#g7 7z s r$esignat$71 by /rik+ #ge1jjj1jjj = fiscal ye> #bjah & ins]t+ #ij1jjj1jjj = fiscal ye> #bjbf4 7b7 ,specialty crop block grants ,section #aja7l77#a7 ( ! ,specialty ,crops ,competitiv5ess ,act ( #bjjd 7#g ,u4,s4,c4 #afba note2 ,public ,law #ajh-dfe7 is am5d$-- 7#a7 9 subp>agraph 7,d71 by /rik+ & at ! end2 7#b7 by r$esignat+ subp>agraph 7,e7 z subp>agraph 7,f72 7#c7 by ins]t+ aft] subp>agraph 7,d7 ! foll[+3 7,e7 #he1jjj1jjj = ea* ( fiscal ye>s #bjah ?r\gh #bjbe2 & 2 & 7#d7 9 subp>agraph 7,f7 7z s r$esignat$71 by /rik+ #he1jjj1jjj = fiscal ye> #bjah & ins]t+ #ajj1jjj1jjj = fiscal ye> #bjbf4 7c7 ,organic production & m>ket data initiative ,section #gdjg7;d77#a7 ( ! ,f>m ,security & ,rural ,inve/m5t ,act ( #bjjb 7#g ,u4,s4,c4 #eibe;c7d77#a77 is am5d$-- 7#a7 9 subp>agraph 7,b71 by /rik+ & at ! end2 7#b7 9 subp>agraph 7,c71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+3 7,d7 #aj1jjj1jjj = ! p]iod ( fiscal ye>s #bjbf ?r\gh #bjca4 4 7d7 ,mod]nization & improvem5t ( int]national trade te*nology sy/ems & data collection ,section #babc7;c77#d7 ( ! ,organic ,foods ,production ,act ( #aiij 7#g ,u4,s4,c4 #febb7;c77#d77 is am5d$1 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ & #a1jjj1jjj = fiscal ye> #bjbd & ins]t+ 1 #a1jjj1jjj = fiscal ye>s #bjbd & #bjbe1 & #e1jjj1jjj = fiscal ye> #bjbf4 7e7 ,national organic c]tification co/-%>e program ,section #ajfjf7;d77#a77;,c7 ( ! ,f>m ,security & ,rural ,inve/m5t ,act ( #bjjb 7#g ,u4,s4,c4 #febc7;d77#a77;,c77 is am5d$ by /rik+ #bjbd & ins]t+ #bjca4 7f7 ,multiple crop & pe/icide use survey ,section #ajaji7;c7 ( ! ,agriculture ,improvem5t ,act ( #bjah 7,public ,law #aae-ccd2 #acb ,/at4 #dijg7 is am5d$ by add+ at ! end ! foll[+3 7#c7 ,fur!r m&atory fund+ ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all use to c>ry out ?is section #e1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 4 #ajfjg4 ,miscellane\s 7a7 ,animal disease prev5tion & managem5t ,section #ajdji;,a7d77#a7 ( ! ,animal ,heal? ,protection ,act 7#g ,u4,s4,c4 #hcjh;a7d77#a77 is am5d$-- 7#a7 9 subp>agraph 7,b7-- 7,a7 9 ! head+1 by /rik+ ,subsequ5t fiscal ye>s & ins]t+ ,fiscal ye>s #bjbc ?r\gh #bjbe2 & 7,b7 by /rik+ fiscal ye> #bjbc & ea* fiscal ye> !reaft] & ins]t+ ea* ( fiscal ye>s #bjbc ?r\gh #bjbe2 & 7#b7 by add+ at ! end ! foll[+3 7,c7 ,fiscal ye>s #bjbf ?r\gh #bjcj ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all make available to c>ry out ?is section #bcc1jjj1jjj = ea* ( fiscal ye>s #bjbf ?r\gh #bjcj1 ( :i*-- 7i7 n less ?an #aj1jjj1jjj %all be made available = ea* su* fiscal ye> to c>ry out subsection 7a72 7ii7 n less ?an #gj1jjj1jjj %all be made available = ea* su* fiscal ye> to c>ry out subsection 7b72 & 7iii7 n less ?an #aec1jjj1jjj %all be made available = ea* su* fiscal ye> to c>ry out subsection 7c74 7,d7 ,subsequ5t fiscal ye>s ,( ! funds ( ! ,commodity ,cr$it ,corporation1 ! ,secret>y %all make available to c>ry out ?is section #ge1jjj1jjj = fiscal ye> #bjca & ea* fiscal ye> !reaft]1 ( :i* n less ?an #de1jjj1jjj %all be made available = ea* ( ^? fiscal ye>s to c>ry out subsection 7b74 4 7b7 ,%eep production & m>ket+ grant program ,section #bji7;c7 ( ! ,agricultural ,m>ket+ ,act ( #aidf 7#g ,u4,s4,c4 #afbg;a7c77 is am5d$-- 7#a7 by /rik+ #bjai1 & & ins]t+ #bjai12 & 7#b7 by ins]t+ & #c1jjj1jjj = fiscal ye> #bjbf1 aft] fiscal ye> #bjbd1 7c7 ,pima ,agriculture ,cotton ,tru/ ,fund ,section #abcad ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #baja note2 ,public ,law #aac-gi7 is am5d$-- 7#a7 9 subsection 7b71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #bjbd & ins]t+ #bjca2 & 7#b7 9 subsection 7h71 by /rik+ #bjbd;& ins]t+ #bjca4 7d7 ,agriculture ,wool ,app>el ,manufactur]s ,tru/ ,fund ,section #abcae ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is am5d$ by /rik+ #bjbd ea* place x appe>s & ins]t+ #bjca4 7e7 ,wool rese>* & promotion ,section #abcaf7;a7 ( ! ,agricultural ,act ( #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is am5d$ by /rik+ #bjbd & ins]t+ #bjca4 7f7 ,em]g5cy ,citrus ,disease ,rese>* & ,developm5t ,tru/ ,fund ,section #abfje7;d7 ( ! ,agriculture ,improvem5t ,act ( #bjah 7#g ,u4,s4,c4 #gfcb note2 ,public ,law #aae-ccd7 is am5d$ by /rik+ #bjbd & ins]t+ #bjca4 ,,ii ,committee on ,arm$ ,s]vices #bjjja4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! quality ( life = milit>y p]sonnel 7a7 ,appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #bcj1dhj1jjj = re/oration & mod]nization co/s "u ! ,m>9e ,corps ,b>racks #bjcj initiative2 7#b7 #aai1jjj1jjj = base op]at+ support co/s "u ! ,m>9e ,corps2 7#c7 #a1jjj1jjj1jjj = ,army1 ,navy1 ,air ,=ce1 & ,space ,=ce su/a9m5t1 re/oration1 & mod]nization ( milit>y unaccompani$ h\s+2 7#d7 #b1jjj1jjj1jjj = ! ,def5se ,heal? ,program2 7#e7 #b1ijj1jjj1jjj to supplem5t ! basic all[ance = h\s+ payable to memb]s ( ! ,army1 ,air ,=ce1 ,navy1 ,m>9e ,corps1 & ,space ,=ce 1 not)/&+ section #djc ( title #cg1 ,unit$ ,/ates ,code2 7#f7 #ej1jjj1jjj = bonuses1 special pays1 & inc5tive pays = memb]s ( ! ,army1 ,air ,=ce1 ,navy1 ,m>9e ,corps1 & ,space ,=ce pursuant to titles #aj & #cg1 ,unit$ ,/ates ,code2 7#g7 #aj1jjj1jjj = ! ,def5se ,activity = ,non-,traditional ,education ,support's ,onl9e ,academic ,skills ,c\rse program = memb]s ( ! ,army1 ,air ,=ce1 ,navy1 ,m>9e ,corps1 & ,space ,=ce2 7#h7 #ajj1jjj1jjj = tuition assi/ance = memb]s ( ! ,army1 ,air ,=ce1 ,navy1 ,m>9e ,corps1 & ,space ,=ce pursuant to title #aj1 ,unit$ ,/ates ,code2 7#i7 #ajj1jjj1jjj = *ild c>e fee assi/ance = memb]s ( ! ,army1 ,air ,=ce1 ,navy1 ,m>9e ,corps1 & ,space ,=ce "u "p ,,ii ( *apt] #hh ( title #aj1 ,unit$ ,/ates ,code2 7#aj7 #eij1jjj1jjj to increase ! ,tempor>y ,lodg+ ,exp5se ,all[ance "u *apt] #h ( title #cg1 ,unit$ ,/ates ,code1 to #ba days2 7#aa7 #ajj1jjj1jjj = ,dep>tm5t ( ,def5se ,impact ,aid paym5ts to local educational ag5cies "u section #bjjh ( title #aj1 ,unit$ ,/ates ,code2 7#ab7 #aj1jjj1jjj = milit>y sp\se pr(essional lic5sure "u section #aghd ( title #aj1 ,unit$ ,/ates ,code2 7#ac7 #f1jjj1jjj = ,arm$ ,=ces ,retirem5t ,home facilities2 7#ad7 #ajj1jjj1jjj = ! ,def5se ,community ,infra/ructure ,program2 7#ae7 #ajj1jjj1jjj = ,def5se ,advanc$ ,rese>* ,projects ,ag5cy 7,,d>pa7 casualty c>e rese>*2 & 7#af7 #fb1jjj1jjj = mod]nization ( ,dep>tm5t ( ,def5se *ildc>e c5t] /aff+4 7b7 ,tempor>y increase 9 p]c5tage ( value ( au?oriz$ inve/m5t 9 c]ta9 privatiz$ milit>y h\s+ projects 7#a7 ,9 g5]al ,dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ?is section & end+ on ,septemb] #cj1 #bjbi1 ! ,secret>y conc]n$ %all apply-- 7,a7 p>agraph 7#a7 ( subsection 7c7 ( section #bhge ( title #aj1 ,unit$ ,/ates ,code1 by sub/itut+ #fj p]c5t = #cc #a_/c p]c5t2 & 7,b7 p>agraph 7#b7 ( su* subsection by sub/itut+ #fj p]c5t = #de p]c5t4 7#b7 ,secret>y conc]n$ def9$ ,9 ?is subsection1 ! t]m ,secret>y conc]n$ has ! mean+ giv5 su* t]m 9 section #aja ( title #aj1 ,unit$ ,/ates ,code4 7c7 ,tempor>y au?ority = acquisition or con/ruction ( privatiz$ milit>y unaccompani$ h\s+ ,section #bhha;a ( title #aj1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ! head+ & ins]t+ ,tempor>y au?ority = acquisition or con/ruction ( privatiz$ milit>y unaccompani$ h\s+2 7#b7 by /rik+ ,secret>y ( ! ,navy ea* place x appe>s & ins]t+ ,secret>y conc]n$2 7#c7 by /rik+ "u ! pilot projects ea* place x appe>s & ins]t+ pursuant to ?is section2 7#d7 9 subsection 7a7-- 7,a7 by /rik+ ! head+ & ins]t+ ,9 g5]al2 & 7,b7 by /rik+ c>ry out n m ?an ?ree pilot projects "u ! au?ority ( ?is section or ano!r provision ( ?is sub*apt] to use ! private sector & ins]t+ use ! au?ority "u ?is sub*apt] to ent] into contracts ) appropriate private sector entities2 7#e7 9 subsection 7c71 by /rik+ privatiz$ h\s+ & ins]t+ privatiz$ h\s+ units2 7#f7 by r$esignat+ subsection 7f7 z subsection 7e72 & 7#g7 9 subsection 7e7 7z s r$esignat$7-- 7,a7 by /rik+ "u ! pilot programs & ins]t+ "u ?is section2 & 7,b7 by /rik+ ,septemb] #cj1 #bjji & ins]t+ ,septemb] #cj1 #bjbi4 #bjjjb4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = %ipbuild+ ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #bej1jjj1jjj = ! expansion ( accel]at$ ,tra9+ 9 ,def5se ,manufactur+ program2 7#b7 #bej1jjj1jjj = ,unit$ ,/ates production ( turb9e g5]ators = %ipbuild+ indu/rial base2 7#c7 #dej1jjj1jjj = ,unit$ ,/ates additive manufactur+ = wire production & ma*9+ capacity = %ipbuild+ indu/rial base2 7#d7 #dib1jjj1jjj = next-g5]ation %ipbuild+ te*niques2 7#e7 #he1jjj1jjj = ,unit$ ,/ates-made /eel plate = %ipbuild+ indu/rial base2 7#f7 #ej1jjj1jjj = ma*9+ capacity = naval propell]s = %ipbuild+ indu/rial base2 7#g7 #aaj1jjj1jjj = roll$ /eel & fabrication facility = %ipbuild+ indu/rial base2 7#h7 #djj1jjj1jjj = expansion ( collaborative campus = naval %ipbuild+2 7#i7 #dej1jjj1jjj = application ( autonomy & artificial intellig5ce to naval %ipbuild+2 7#aj7 #ejj1jjj1jjj = ! adoption ( advanc$ manufactur+ te*niques 9 ! %ipbuild+ indu/rial base2 7#aa7 #ejj1jjj1jjj = additional dry-dock capability2 7#ab7 #ej1jjj1jjj = ! expansion ( cold spray repair te*nologies2 7#ac7 #dej1jjj1jjj = additional m>itime indu/rial work=ce developm5t programs2 7#ad7 #gej1jjj1jjj = additional suppli] developm5t across ! naval %ipbuild+ indu/rial base2 7#ae7 #bej1jjj1jjj = additional advanc$ manufactur+ processes across ! naval %ipbuild+ indu/rial base2 7#af7 #d1fjj1jjj1jjj = a second ,virg9ia-class subm>9e 9 fiscal ye> #bjbf2 7#ag7 #e1djj1jjj1jjj = two additional ,guid$ ,missile ,de/roy] 7,,ddg7 %ips2 7#ah7 #afj1jjj1jjj = advanc$ procurem5t = ,l&+ ,%ip ,m$ium2 7#ai7 #a1hjc1ida1jjj = procurem5t ( ,l&+ ,%ip ,m$ium2 7#bj7 #bie1jjj1jjj = developm5t ( a second ,l&+ ,craft ,utility %ipy>d & production ( additional ,l&+ ,craft ,utility2 7#ba7 #ajj1jjj1jjj = advanc$ procurem5t = light repl5i%m5t oil] program2 7#bb7 #fjj1jjj1jjj = ! lease or pur*ase ( new %ips ?r\gh ! ,national ,def5se ,sealift ,fund2 7#bc7 #b1gbe1jjj1jjj = ! procurem5t ( ,t-,,ao oil]s2 7#bd7 #ejj1jjj1jjj = co/-to-complete = rescue & salvage %ips2 7#be7 #cjj1jjj1jjj = production ( %ip-to-%ore connectors2 7#bf7 #a1dgj1jjj1jjj = ! implem5tation ( a multi-%ip amphibi\s w>%ip contract2 7#bg7 #hj1jjj1jjj = accel]at$ developm5t ( v]tical laun* sy/em reload+ at sea2 7#bh7 #bej1jjj1jjj = expansion ( ,navy corrosion control programs2 7#bi7 #aei1jjj1jjj = leas+ ( %ips = ,m>9e ,corps op]ations2 7#cj7 #a1ecd1jjj1jjj = expansion ( small unmann$ surface vessel production2 7#ca7 #b1ajj1jjj1jjj = developm5t1 procurem5t1 & integration ( purpose-built m$ium unmann$ surface vessels2 7#cb7 #a1cjj1jjj1jjj = expansion ( unmann$ und]wat] vehicle production2 7#cc7 #ahh1cfj1jjj = ! developm5t & te/+ ( m>itime robotic autonom\s sy/ems & enabl+ te*nologies2 7#cd7 #agd1jjj1jjj = ! developm5t ( a ,te/ ,res\rce ,managem5t ,c5t] robotic autonom\s sy/ems prov+ gr\nd2 7#ce7 #bej1jjj1jjj = ! developm5t1 production1 & integration ( wave-p[]$ unmann$ und]wat] vehicles2 & 7#cf7 #aej1jjj1jjj = ret5tion ( inactive res]ve fleet %ips4 #bjjjc4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = integrat$ air & missile def5se 7a7 ,next g5]ation missile def5se te*nologies ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #bej1jjj1jjj = developm5t & te/+ ( direct$ en]gy capabilities by ! ,"u ,secret>y = ,rese>* & ,eng9e]+2 7#b7 #ejj1jjj1jjj = national security space laun* infra/ructure2 7#c7 #b1jjj1jjj1jjj = air mov+ t>get indicator milit>y satellites2 7#d7 #djj1jjj1jjj = expansion ( ,multi-,s]vice ,advanc$ ,capability ,hyp]sonic ,te/ ,b$ program2 7#e7 #e1fjj1jjj1jjj = developm5t ( space-bas$ & boo/ phase int]cept capabilities2 7#f7 #g1bjj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( milit>y space-bas$ s5sors2 & 7#g7 #b1eej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( milit>y missile def5se capabilities4 7b7 ,lay]$ homel& def5se ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #b1bjj1jjj1jjj = accel]ation ( hyp]sonic def5se sy/ems2 7#b7 #hjj1jjj1jjj = accel]at$ developm5t & deploym5t ( next-g5]ation int]cont95tal balli/ic missile def5se sy/ems2 7#c7 #djh1jjj1jjj = ,army space & /rategic missile te/ range infra/ructure re/oration & mod]nization 9 ! ,unit$ ,/ates ,indo-,pacific ,comm& area ( op]ations we/ ( ! int]national datel9e2 7#d7 #a1ige1jjj1jjj = improv$ gr\nd-bas$ missile def5se rad>s2 & 7#e7 #ecj1jjj1jjj = ! design & con/ruction ( ,missile ,def5se ,ag5cy missile in/rum5tation range safety %ip4 #bjjjd4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = munitions & def5se supply *a9 resili5cy 7a7 ,appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #djj1jjj1jjj = ! developm5t1 production1 & integration ( ,navy & ,air ,=ce long-range anti-%ip missiles2 7#b7 #chj1jjj1jjj = production capacity expansion = ,navy & ,air ,=ce long-range anti-%ip missiles2 7#c7 #dij1jjj1jjj = ! developm5t1 production1 & integration ( ,navy & ,air ,=ce long-range air-to-surface missiles2 7#d7 #id1jjj1jjj = ! developm5t1 production1 & integration ( alt]native ,navy & ,air ,=ce long-range air-to-surface missiles2 7#e7 #fcj1jjj1jjj = ! developm5t1 production1 & integration ( long-range ,navy air def5se & anti-%ip missiles2 7#f7 #fhh1jjj1jjj = ! developm5t1 production1 & integration ( long-range multi-s]vice cruise missiles2 7#g7 #bej1jjj1jjj = production capacity expansion & suppli] base /r5g!n+ ( long-range multi-s]vice cruise missiles2 7#h7 #gj1jjj1jjj = ! developm5t1 production1 & integration ( %ort-range ,navy & ,m>9e ,corps anti-%ip missiles2 7#i7 #ajj1jjj1jjj = ! developm5t ( an anti-%ip seek] = %ort-range ,army balli/ic missiles2 7#aj7 #age1jjj1jjj = production capacity expansion = next-g5]ation ,army m$ium-range balli/ic missiles2 7#aa7 #ej1jjj1jjj = ! mitigation ( dim9i%+ manufactur+ s\rces = m$ium-range air-to-air missiles2 7#ab7 #bej1jjj1jjj = ! procurem5t ( m$ium-range air-to-air missiles2 7#ac7 #bbe1jjj1jjj = ! expansion ( production capacity = m$ium-range air-to-air missiles2 7#ad7 #ej1jjj1jjj = ! developm5t ( second s\rces = compon5ts ( %ort-range air-to-air missiles2 7#ae7 #cbe1jjj1jjj = production capacity improvem5ts = air-laun*$ anti-radiation missiles2 7#af7 #ej1jjj1jjj = ! accel]at$ developm5t ( ,army next-g5]ation m$ium-range anti-%ip balli/ic missiles2 7#ag7 #aad1jjj1jjj = ! production ( ,army next-g5]ation m$ium-range balli/ic missiles2 7#ah7 #cjj1jjj1jjj = ! production ( ,army m$ium-range balli/ic missiles2 7#ai7 #he1jjj1jjj = ! accel]at$ developm5t ( ,army long-range balli/ic missiles2 7#bj7 #djj1jjj1jjj = ! production ( heavyweight torp$oes2 7#ba7 #bjj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( mass-producible autonom\s und]wat] munitions2 7#bb7 #gj1jjj1jjj = ! improvem5t ( heavyweight torp$o ma9t5ance activities2 7#bc7 #bjj1jjj1jjj = ! production ( lightweight torp$oes2 7#bd7 #ejj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( m>itime m9es2 7#be7 #ej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( new und]wat] explosives2 7#bf7 #ee1jjj1jjj = ! developm5t1 procurem5t1 & integration ( lightweight multi-mission torp$oes2 7#bg7 #hj1jjj1jjj = ! production ( sonobuoys2 7#bh7 #aej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( air-deliv]$ long-range m>itime m9es2 7#bi7 #fa1jjj1jjj = ! accel]ation ( ,navy exp$ition>y loit]+ munitions deploym5t2 7#cj7 #ej1jjj1jjj = ! accel]ation ( "o-way attack unmann$ a]ial sy/ems ) advanc$ autonomy2 7#ca7 #a1jjj1jjj1jjj = ! expansion ( ! "o-way attack unmann$ a]ial sy/ems indu/rial base2 7#cb7 #bjj1jjj1jjj = inve/m5ts 9 solid rocket motor indu/rial base ?r\gh ! ,indu/rial ,base ,fund e/abli%$ "u section #dhag ( title #aj1 ,unit$ ,/ates ,code2 7#cc7 #djj1jjj1jjj = inve/m5ts 9 ! em]g+ solid rocket motor indu/rial base ?r\gh ! ,indu/rial ,base ,fund e/abli%$ "u section #dhag ( title #aj1 ,unit$ ,/ates ,code2 7#cd7 #db1jjj1jjj = inve/m5ts 9 second s\rces = l>ge-diamet] solid rocket motors = hyp]sonic missiles2 7#ce7 #a1jjj1jjj1jjj = ! creation ( next-g5]ation automat$ munitions production factories2 7#cf7 #agj1jjj1jjj = ! developm5t ( advanc$ rad> depot = repair1 te/+1 & production ( rad> & electronic w>f>e sy/ems2 7#cg7 #be1jjj1jjj = ! expansion ( ! ,dep>tm5t ( ,def5se indu/rial base policy analysis work=ce2 7#ch7 #cj1cjj1jjj = ! repair ( ,army missiles2 7#ci7 #ajj1jjj1jjj = ! production ( small & m$ium ammunition2 7#dj7 #b1jjj1jjj1jjj = additional activities to improve ! ,unit$ ,/ates /ockpile ( critical m9]als ?r\gh ! ,national ,def5se ,/ockpile ,transaction ,fund1 au?oriz$ by sub*apt] ,,iii ( *apt] #e ( title #ej1 ,unit$ ,/ates ,code2 7#da7 #aj1jjj1jjj = ! expansion ( ! ,dep>tm5t ( ,def5se armam5ts coop]ation work=ce2 7#db7 #ejj1jjj1jjj = ! expansion ( ! ,def5se ,exportability ,features program2 7#dc7 #cej1jjj1jjj = production ( ,navy long-range air & missile def5se int]ceptors2 7#dd7 #ic1jjj1jjj = replacem5t ( ,navy long-range air & missile def5se int]ceptors2 7#de7 #ajj1jjj1jjj = developm5t ( a second solid rocket motor s\rce = ,navy air def5se & anti %ip missiles2 7#df7 #fe1jjj1jjj = expansion ( production capacity ( ,missile ,def5se ,ag5cy long-range anti-balli/ic missiles2 7#dg7 #bbe1jjj1jjj = expansion ( production capacity = ,navy air def5se & anti-%ip missiles2 7#dh7 #ajc1cjj1jjj = expansion ( depot level ma9t5ance facility = ,navy long-range air & missile def5se int]ceptors2 7#di7 #ah1jjj1jjj = creation ( dome/ic s\rce = guidance section ( ,navy %ort-range air def5se missiles2 7#ej7 #fe1jjj1jjj = integration ( ,army m$ium-range air & missile def5se int]ceptor ) ,navy %ips2 7#ea7 #agf1ajj1jjj = production ( ,army long-range movable missile def5se rad>2 7#eb7 #afg1jjj1jjj = accel]at$ field+ ( ,army %ort-range gun-bas$ air & missile def5se sy/em2 7#ec7 #dj1jjj1jjj = developm5t ( l[-co/ alt]natives to air & missile def5se int]ceptors2 7#ed7 #ej1jjj1jjj = accel]ation ( ,army next-g5]ation %\ld]-fir$ air def5se sy/em2 7#ee7 #ia1jjj1jjj = production ( ,army next-g5]ation %\ld]-fir$ air def5se sy/em2 7#ef7 #ejj1jjj1jjj = developm5t1 production1 & integration ( c\nt]-unmann$ a]ial sy/ems programs2 7#eg7 #cej1jjj1jjj = developm5t1 production1 & integration ( non-k9etic c\nt]-unmann$ a]ial sy/ems programs2 7#eh7 #bej1jjj1jjj = developm5t1 production1 & integration ( l&-bas$ c\nt]-unmann$ a]ial sy/ems programs2 7#ei7 #bjj1jjj1jjj = developm5t1 production1 & integration ( %ip-bas$ c\nt]-unmann$ a]ial sy/ems programs2 7#fj7 #djj1jjj1jjj = accel]ation ( hyp]sonic /rike programs2 7#fa7 #afg1jjj1jjj = procurem5t ( additional laun*]s = ,army m$ium-range air & missile def5se int]ceptors2 7#fb7 #ejj1jjj1jjj = expansion ( def5se advanc$ manufactur+ te*niques2 7#fc7 #a1jjj1jjj = e/abli%m5t ( ! ,jo9t ,en]getics ,transition ,(fice2 7#fd7 #bjj1jjj1jjj = accel]ation ( ,army m$ium-range air & missile def5se int]ceptors2 7#fe7 #aej1jjj1jjj = additive manufactur+ = propellant2 7#ff7 #bej1jjj1jjj = expansion & accel]ation ( p5etrat+ munitions production2 & 7#fg7 #ej1jjj1jjj = developm5t1 procurem5t1 & integration ( precision ext5d$-range artill]y4 7b7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #c1cjj1jjj1jjj = grants & pur*ase commitm5ts made pursuant to ! ,indu/rial ,base ,fund e/abli%$ "u section #dhag ( title #aj1 ,unit$ ,/ates ,code4 7c7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #e1jjj1jjj1jjj = inve/m5ts 9 critical m9]als supply *a9s made pursuant to ! ,indu/rial ,base ,fund e/abli%$ "u section #dhag ( title #aj1 ,unit$ ,/ates ,code4 7d7 ,appropriations ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,def5se1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #ejj1jjj1jjj to ! ,dep>tm5t ( ,def5se ,cr$it ,program ,acc\nt to c>ry out ! capital assi/ance program1 includ+ loans1 loan gu>antees1 & te*nical assi/ance1 e/abli%$ "u section #adi7;e7 ( title #aj1 ,unit$ ,/ates ,code1 = critical m9]als & relat$ indu/ries & projects1 includ+ relat$ ,cov]$ ,te*nology ,categories3 ,provid$1 ,t-- 7#a7 su* am\nts are available to subsidize gross obligations = ! pr9cipal am\nt ( direct loans1 & total loan pr9cipal1 any "p ( :i* is to be gu>ante$1 n to exce$ #ajj1jjj1jjj1jjj2 & 7#b7 su* am\nts are available to cov] all co/s & exp5ditures z provid$ "u section #adi7;e77#e77;,b7 ( title #aj1 ,unit$ ,/ates ,code4 #bjjje4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = scal+ l[-co/ weapons into production 7a7 ,appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #be1jjj1jjj = ! ,(fice ( ,/rategic ,capital ,global ,te*nology ,sc\t program2 7#b7 #a1djj1jjj1jjj = ! expansion ( ! small unmann$ a]ial sy/em indu/rial base2 7#c7 #djj1jjj1jjj = ! developm5t & deploym5t ( ! ,jo9t ,fires ,network & associat$ jo9t battle managem5t capabilities2 7#d7 #djj1jjj1jjj = ! expansion ( advanc$ comm&-&-control tools to combatant comm&s & milit>y dep>tm5ts2 7#e7 #ajj1jjj1jjj = ! developm5t ( %>$ secure facilities = ! def5se indu/rial base2 7#f7 #ej1jjj1jjj = ! creation ( additional ,def5se ,innovation ,unit ,on,ramp ,hubs2 7#g7 #fjj1jjj1jjj = ! accel]ation ( ,/rategic ,capabilities ,(fice programs2 7#h7 #fej1jjj1jjj = ! expansion ( ,mission ,capabilities (fice jo9t prototyp+ & exp]im5tation activities = milit>y innovation2 7#i7 #ejj1jjj1jjj = ! accel]at$ developm5t & integration ( advanc$ #e;,g_/#f;,g te*nologies = milit>y use2 7#aj7 #be1jjj1jjj = te/+ ( simultane\s transmit & receive te*nology = milit>y spectrum agility2 7#aa7 #ej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( high-altitude /ratosph]ic balloons = milit>y use2 7#ab7 #abj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( long-endurance unmann$ a]ial sy/ems = surveillance2 7#ac7 #dj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( alt]native position+ & navigation te*nology to enable milit>y op]ations 9 conte/$ electromagnetic environm5ts2 7#ad7 #gej1jjj1jjj = ! accel]ation ( innovative milit>y logi/ics & en]gy capability developm5t & deploym5t2 7#ae7 #abe1jjj1jjj = ! accel]ation ( developm5t ( small1 portable modul> nucle> reactors = milit>y use2 7#af7 #a1jjj1jjj1jjj = ! expansion ( programs to accel]ate ! procurem5t & field+ ( innovative te*nologies2 7#ag7 #ij1jjj1jjj = ! developm5t ( reusable hyp]sonic te*nology = milit>y /rikes2 7#ah7 #b1jjj1jjj1jjj = ! expansion ( ,def5se ,innovation ,unit scal+ ( comm]cial te*nology = milit>y use2 7#ai7 #ejj1jjj1jjj to prev5t delays 9 deliv]y ( attritable autonom\s milit>y capabilities2 7#bj7 #a1ejj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( l[-co/ cruise missiles2 7#ba7 #abd1jjj1jjj = improvem5ts to ,te/ ,res\rce ,managem5t ,c5t] artificial intellig5ce capabilities2 7#bb7 #ade1jjj1jjj = ! developm5t ( artificial intellig5ce to enable "o-way attack unmann$ a]ial sy/ems & naval sy/ems2 7#bc7 #bej1jjj1jjj = ! developm5t ( ! ,te/ ,res\rce ,managem5t ,c5t] digital te/ environm5t2 7#bd7 #bej1jjj1jjj = ! advancem5t ( ! artificial intellig5ce ecosy/em2 7#be7 #bej1jjj1jjj = ! expansion ( ,cyb] ,comm& artificial intellig5ce l9es ( ef=t2 7#bf7 #bej1jjj1jjj = ! accel]ation ( ! ,quantum ,b5*m>k+ ,initiative2 7#bg7 #a1jjj1jjj1jjj = ! expansion & accel]ation ( qualification activities & te*nical data managem5t to enhance competition 9 def5se indu/rial base2 7#bh7 #djj1jjj1jjj = ! expansion ( ! def5se manufactur+ te*nology program2 7#bi7 #a1fhe1jjj1jjj = milit>y cryptographic mod]nization activities2 7#cj7 #ij1jjj1jjj = ,,apex ,accel]ators1 ! ,m5tor-,protege ,program1 & cyb]security support to small non-traditional contractors2 7#ca7 #bej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( ,air ,=ce l[-co/ c\nt]-air capabilities2 7#cb7 #aj1jjj1jjj = additional ,air ,=ce w>gam+ activities2 & 7#cc7 #bj1jjj1jjj = ! ,(fice ( ,/rategic ,capital work=ce4 7b7 ,appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #a1jjj1jjj1jjj to ! ,dep>tm5t ( ,def5se ,cr$it ,program ,acc\nt to c>ry out ! capital assi/ance program1 includ+ loans1 loan gu>antees1 & te*nical assi/ance1 e/abli%$ "u section #adi7;e7 ( title #aj1 ,unit$ ,/ates ,code3 ,provid$1 ,t-- 7#a7 su* am\nts are available to subsidize gross obligations = ! pr9cipal am\nt ( direct loans1 & total loan pr9cipal1 any "p ( :i* is to be gu>ante$1 n to exce$ #ajj1jjj1jjj1jjj2 & 7#b7 su* am\nts are available to cov] all co/s & exp5ditures z provid$ "u section #adi7;e77#e77;,b7 ( title #aj1 ,unit$ ,/ates ,code4 #bjjjf4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! effici5cy & cyb]security ( ! ,dep>tm5t ( ,def5se ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #aej1jjj1jjj = bus9ess sy/ems replacem5t to accel]ate ! audits ( ! f9ancial /atem5ts ( ! ,dep>tm5t ( ,def5se pursuant to *apt] #i;,a & section #bbbb ( title #aj1 ,unit$ ,/ates ,code2 7#b7 #bjj1jjj1jjj = ! deploym5t ( automation & artificial intellig5ce to accel]ate ! audits ( ! f9ancial /atem5ts ( ! ,dep>tm5t ( ,def5se pursuant to *apt] #i;,a & section #bbbb ( title #aj1 ,unit$ ,/ates ,code2 7#c7 #aj1jjj1jjj = ! improvem5t ( ! budget>y & programmatic infra/ructure ( ! ,(fice ( ! ,secret>y ( ,def5se2 & 7#d7 #bj1jjj1jjj = def5se cyb]security programs ( ! ,def5se ,advanc$ ,rese>* ,projects ,ag5cy4 #bjjjg4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = air sup]iority ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #c1aej1jjj1jjj to increase ,f-#ae;,,ex aircraft production2 7#b7 #cfa1bbj1jjj to prev5t ! retirem5t ( ,f-#bb aircraft2 7#c7 #abg1dfj1jjj to prev5t ! retirem5t ( ,f-#ae;,e aircraft2 7#d7 #ahg1jjj1jjj to accel]ate in/allation ( ,f-#af electronic w>f>e capability2 7#e7 #aaf1jjj1jjj = ,c-#ag;,a ,mobility ,aircraft ,connectivity2 7#f7 #hd1jjj1jjj = ,,kc-#ace ,mobility ,aircraft ,connectivity2 7#g7 #ddj1jjj1jjj to increase ,c-#acj;,j production2 7#h7 #dgd1jjj1jjj to increase ,,ea-#cg;,b production2 7#i7 #fgh1jjj1jjj to accel]ate ! ,collaborative ,combat ,aircraft program2 7#aj7 #djj1jjj1jjj to accel]ate production ( ! ,f-#dg aircraft2 7#aa7 #gej1jjj1jjj accel]ate ! ,,fa_/,,xx aircraft2 7#ab7 #ajj1jjj1jjj = production ( ,advanc$ ,a]ial ,s5sors2 7#ac7 #afj1jjj1jjj to accel]ate ,v-#bb nacelle & reliability & safety improvem5ts2 7#ad7 #ajj1jjj1jjj to accel]ate production ( ,,mq-#be aircraft2 7#ae7 #bgj1jjj1jjj = developm5t1 procurem5t1 & integration ( ,m>9e ,corps unmann$ combat aircraft2 7#af7 #if1jjj1jjj = ! procurem5t & integration ( infr>$ se>* & track pods2 7#ag7 #ej1jjj1jjj = ! procurem5t & integration ( additional ,f-#ae;,,ex con=mal fuel tanks2 7#ah7 #fjj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( ,air ,=ce long-range /rike aircraft2 & 7#ai7 #ejj1jjj1jjj = ! developm5t1 procurem5t1 & integration ( ,navy long-range /rike aircraft4 #bjjjh4 ,enhancem5t ( res\rces = nucle> =ces 7a7 ,,dod appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #b1ejj1jjj1jjj = risk r$uction activities = ! ,s5t9el int]cont95tal balli/ic missile program2 7#b7 #d1ejj1jjj1jjj only = expansion ( production capacity ( ,b-#ba long-range bomb] aircraft & ! pur*ase ( aircraft only available ?r\gh ! expansion ( production capacity2 7#c7 #ejj1jjj1jjj = improvem5ts to ! ,m9uteman ,,iii int]cont95tal balli/ic missile sy/em2 7#d7 #ajj1jjj1jjj = capability enhancem5ts to int]cont95tal balli/ic missile re5try vehicles2 7#e7 #adh1jjj1jjj = ! expansion ( ,d#e missile motor production2 7#f7 #djj1jjj1jjj to accel]ate ! developm5t ( ,trid5t ,d#e,,le#b subm>9e-laun*$ balli/ic missiles2 7#g7 #b1jjj1jjj1jjj to accel]ate ! developm5t1 procurem5t1 & integration ( ! nucle>-arm$ sea-laun*$ cruise missile2 7#h7 #fb1jjj1jjj to conv]t ,ohio-class subm>9e tubes to accept additional missiles1 n to be obligat$ be=e ,m>* #a1 #bjbf2 7#i7 #afh1jjj1jjj to accel]ate ! production ( ! ,survivable ,airborne ,op]ations ,c5t] program2 7#aj7 #fe1jjj1jjj to accel]ate ! mod]nization ( nucle> comm&1 control1 & communications2 7#aa7 #baj1cjj1jjj = ! increas$ production ( ,,mh-#aci helicopt]s2 & 7#ab7 #aej1jjj1jjj to accel]ate ! developm5t1 procurem5t1 & integration ( milit>y nucle> weapons deliv]y programs4 7b7 ,,nnsa appropriations ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,adm9i/rator ( ! ,national ,nucle> ,security ,adm9i/ration = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #bjj1jjj1jjj to p]=m ,national ,nucle> ,security ,adm9i/ration ,phase #a /udies pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#b7 #edj1jjj1jjj to address def]r$ ma9t5ance & repair ne$s ( ! ,national ,nucle> ,security ,adm9i/ration pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#c7 #a1jjj1jjj1jjj to accel]ate ! con/ruction ( ,national ,nucle> ,security ,adm9i/ration facilities pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#d7 #djj1jjj1jjj to accel]ate ! developm5t1 procurem5t1 & integration ( ! w>head = ! nucle>-arm$ sea-laun*$ cruise missile pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#e7 #gej1jjj1jjj to accel]ate prim>y capability mod]nization pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#f7 #gej1jjj1jjj to accel]ate second>y capability mod]nization pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#g7 #abj1jjj1jjj to accel]ate dome/ic uranium enri*m5t c5trifuge deploym5t = def5se purposes pursuant to section #cbaa ( ! ,national ,nucle> ,security ,adm9i/ration ,act 7#ej ,u4,s4,c4 #bdja72 7#h7 #aj1jjj1jjj = ,national ,nucle> ,security ,adm9i/ration evaluation ( sp5t fuel reprocess+ te*nology2 & 7#i7 #aae1jjj1jjj = accel]at+ nucle> national security missions ?r\gh artificial intellig5ce4 #bjjji4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces to improve capabilities ( ,unit$ ,/ates ,indo-,pacific ,comm& ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #cfe1jjj1jjj = ,army ex]cises & op]ations 9 ! ,we/]n ,pacific area ( op]ations2 7#b7 #ec1jjj1jjj = ,special ,op]ations ,comm& ex]cises & op]ations 9 ! ,we/]n ,pacific area ( op]ations2 7#c7 #dg1jjj1jjj = ,m>9e ,corps ex]cises & op]ations 9 ,we/]n ,pacific area ( op]ations2 7#d7 #ij1jjj1jjj = ,air ,=ce ex]cises & op]ations 9 ,we/]n ,pacific area ( op]ations2 7#e7 #ecb1fjj1jjj = ! ,pacific ,air ,=ce bi5nial l>ge-scale ex]cise2 7#f7 #ai1jjj1jjj = ! developm5t ( naval small craft capabilities2 7#g7 #ce1jjj1jjj = milit>y additive manufactur+ capabilities 9 ! ,unit$ ,/ates ,indo-,pacific ,comm& area ( op]ations we/ ( ! int]national datel9e2 7#h7 #dej1jjj1jjj = ! developm5t ( airfields )9 ! area ( op]ations ( ,unit$ ,/ates ,indo-,pacific ,comm&2 7#i7 #a1ajj1jjj1jjj = developm5t ( infra/ructure )9 ! area ( op]ations ( ,unit$ ,/ates ,indo-,pacific ,comm&2 7#aj7 #abd1jjj1jjj = mission networks = ,unit$ ,/ates ,indo-,pacific ,comm&2 7#aa7 #ajj1jjj1jjj = ,air ,=ce regionally bas$ clu/] pre-position base kits2 7#ab7 #aae1jjj1jjj = exploration & developm5t ( exi/+ ,arctic infra/ructure2 7#ac7 #ij1jjj1jjj = ! accel]at$ developm5t ( non-k9etic capabilities2 7#ad7 #bj1jjj1jjj = ,unit$ ,/ates ,indo-,pacific ,comm& milit>y ex]cises2 7#ae7 #adc1jjj1jjj = anti-subm>9e son> arrays2 7#af7 #cj1jjj1jjj = surveillance & reconnaissance capabilities = ,unit$ ,/ates ,africa ,comm&2 7#ag7 #cj1jjj1jjj = surveillance & reconnaissance capabilities = ,unit$ ,/ates ,indo-,pacific ,comm&2 7#ah7 #ejj1jjj1jjj = ! developm5t1 coord9ation1 & deploym5t ( economic competition effects )9 ! ,dep>tm5t ( ,def5se2 7#ai7 #aj1jjj1jjj = ! expansion ( ,dep>tm5t ( ,def5se work=ce = economic competition2 7#bj7 #a1jjj1jjj1jjj = (f5sive cyb] op]ations2 7#ba7 #ejj1jjj1jjj = p]sonnel & op]ations co/s associat$ ) =ces assign$ to ,unit$ ,/ates ,indo-,pacific ,comm&2 7#bb7 #cjj1jjj1jjj = ! procurem5t ( me% network communications capabilities = ,special ,op]ations ,comm& ,pacific2 7#bc7 #hej1jjj1jjj = ! repl5i%m5t ( milit>y articles2 7#bd7 #bjj1jjj1jjj = accel]ation ( ,guam ,def5se ,sy/em program2 7#be7 #fh1jjj1jjj = ,space ,=ce facilities improvem5ts2 7#bf7 #aej1jjj1jjj = gr\nd mov+ t>get indicator milit>y satellites2 7#bg7 #ebh1jjj1jjj = ,,d>c & ,,sil5tb>k] milit>y space situational aw>5ess programs2 7#bh7 #hj1jjj1jjj = ,navy ,op]ational ,support ,division2 7#bi7 #a1jjj1jjj1jjj = ! ,x-#cg;,b milit>y spacecraft program2 7#cj7 #c1fej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( ,unit$ ,/ates milit>y satellites & ! protection ( ,unit$ ,/ates milit>y satellites4 7#ca7 #abe1jjj1jjj = ! developm5t1 procurem5t1 & integration ( milit>y space communications4 7#cb7 #cej1jjj1jjj = ! developm5t1 procurem5t1 & integration ( milit>y space comm& & control sy/ems4 #bjjaj4 ,enhancem5t ( ,dep>tm5t ( ,def5se res\rces = improv+ ! read9ess ( ! ,dep>tm5t ( ,def5se ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #a1djj1jjj1jjj = a pilot program on ,,opn-#h m>itime sp>es & repair rotable pool2 7#b7 #gjj1jjj1jjj = a pilot program on ,,opn-#h m>itime sp>es & repair rotable pool = amphibi\s %ips2 7#c7 #b1aah1jjj1jjj = sp>es & repairs to keep ,air ,=ce aircraft mission capable2 7#d7 #a1ejj1jjj1jjj = ,army depot mod]nization & capacity enhancem5t2 7#e7 #b1jjj1jjj1jjj = ,navy depot & %ipy>d mod]nization & capacity enhancem5t2 7#f7 #bej1jjj1jjj = ,air ,=ce depot mod]nization & capacity enhancem5t2 7#g7 #a1fdj1jjj1jjj = ,special ,op]ations ,comm& equipm5t1 read9ess1 & op]ations2 7#h7 #ejj1jjj1jjj = ,national ,gu>d unit read9ess2 7#i7 #djj1jjj1jjj = ,m>9e ,corps read9ess & capabilities2 7#aj7 #bj1jjj1jjj = upgrades to ,m>9e ,corps utility helicopt]s2 7#aa7 #caj1jjj1jjj = next-g5]ation v]tical lift1 assault1 & intra-!at] a]om$ical evacuation aircraft2 7#ab7 #ge1jjj1jjj = ! procurem5t ( anti-lock brak+ sy/ems = ,army :eel$ transport vehicles2 7#ac7 #bcj1jjj1jjj = ! procurem5t ( ,army :eel$ combat vehicles2 7#ad7 #fc1jjj1jjj = ! developm5t ( advanc$ rot>y-w+ eng9es2 7#ae7 #bda1jjj1jjj = ! developm5t1 procurem5t1 & integration ( ,m>9e ,corps amphibi\s vehicles2 7#af7 #bej1jjj1jjj = ! procurem5t ( ,army track$ combat transport vehicles2 7#ag7 #ih1jjj1jjj = additional ,army light rot>y-w+ capabilities2 7#ah7 #a1ejj1jjj1jjj = increas$ depot ma9t5ance & %ipy>d ma9t5ance activities2 7#ai7 #b1ejj1jjj1jjj = ,air ,=ce facilities su/a9m5t1 re/oration1 & mod]nization2 7#bj7 #ib1ejj1jjj = ! completion ( ,robotic ,combat ,vehicle prototyp+2 7#ba7 #abe1jjj1jjj = ,army op]ations2 7#bb7 #aj1jjj1jjj = ! ,air ,=ce ,concepts1 ,developm5t1 & ,managem5t ,(fice2 & 7#bc7 #cbj1jjj1jjj = ,jo9t ,special ,op]ations ,comm&4 #bjjaa4 ,improv+ ,dep>tm5t ( ,def5se bord] support & c\nt]-drug missions ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #a1jjj1jjj1jjj = ! deploym5t ( milit>y p]sonnel 9 support ( bord] op]ations1 op]ations & ma9t5ance activities 9 support ( bord] op]ations1 c\nt]-n>cotics & c\nt]-transnational crim9al organization mission support1 ! op]ation ( national def5se areas & con/ruction 9 national def5se areas1 & ! tempor>y det5tion ( migrants on ,dep>tm5t ( ,def5se in/allations1 9 accordance ) *apt] #ae ( title #aj1 ,unit$ ,/ates ,code4 #bjjab4 ,dep>tm5t ( ,def5se ov]sight ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,inspector ,g5]al ( ! ,dep>tm5t ( ,def5se = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #aj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 to monitor ,dep>tm5t ( ,def5se activities = :i* fund+ is appropriat$ 9 ?is title1 includ+-- 7#a7 programs ) mutual te*nological dep5d5cies2 7#b7 programs ) relat$ data managem5t & data own]%ip consid]ations2 & 7#c7 programs p>ticul>ly vuln]able to supply *a9 disruptions & long lead "t compon5ts4 #bjjac4 ,milit>y con/ruction projects au?oriz$ 7a7 ,au?orization ( appropriations ,funds are h]eby au?oriz$ to be appropriat$ = milit>y con/ruction1 l& acquisition1 & milit>y family h\s+ functions ( ea* milit>y dep>tm5t 7z def9$ 9 section #aja7;a7 ( title #aj1 ,unit$ ,/ates ,code7 z specifi$ 9 ?is title4 7b7 ,sp5d+ plan ,n lat] ?an #cj days aft] ! date ( ! enactm5t ( ?is title1 ! ,secret>y ( ea* milit>y dep>tm5t %all submit to ! ,committees on ,arm$ ,s]vices ( ! ,s5ate & ,h\se ( ,repres5tatives a detail$ sp5d+ plan by project = all funds made available by ?is title to be exp5d$ on milit>y con/ruction projects4 ,,iii ,committee on ,bank+1 ,h\s+1 & ,urban ,affairs #cjjja4 ,fund+ cap = ! ,bureau ( ,consum] ,f9ancial ,protection ,section #ajag7;a77#b77;,a77iii7 ( ! ,consum] ,f9ancial ,protection ,act ( #bjaj 7#ab ,u4,s4,c4 #edig7;a77#b77;,a77iii77 is am5d$ by /rik+ #ab & ins]t+ #f4e4 #cjjjb4 ,rescission ( funds = ,gre5 & ,resili5t ,retr(it ,program = ,multifamily ,h\s+ ,! unobligat$ balances ( am\nts made available "u section #cjjjb7;a7 ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,s4 ,con4 ,res4 #ad1 approv$ ,augu/ #af1 #bjbb 7,public ,law #aag-afi2 #acf ,/at4 #bjbg7 are resc9d$4 #cjjjc4 ,securities & ,ex*ange ,commission ,res]ve ,fund 7a7 ,9 g5]al ,section #d ( ! ,securities ,ex*ange ,act ( #aicd 7#ae ,u4,s4,c4 #gh;d7 is am5d$-- 7#a7 by /rik+ subsection 7i72 & 7#b7 by r$esignat+ subsections 7j7 & 7k7 z subsections 7i7 & 7j71 respectively4 7b7 ,te*nical & con=m+ am5dm5t ,section #ba;,f7g77#b7 ( ! ,securities ,ex*ange ,act ( #aicd 7#ae ,u4,s4,c4 #ghu-#f7;g77#b77 is am5d$ to read z foll[s3 7a7 ,use ( ,fund ,! ,fund %all be available to ! ,commission1 )\t fur!r appropriation or fiscal ye> limitation1 = pay+ aw>ds to :i/lebl[]s z provid$ 9 subsection 7b74 4 7c7 ,transition provision ,dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ?is ,act & end+ on ,octob] #a1 #bjbe1 ! ,securities & ,ex*ange ,commission may exp5d am\nts 9 ! ,securities & ,ex*ange ,commission ,res]ve ,fund t 7 obligat$ be=e ! date ( enactm5t ( ?is ,act = any program1 project1 or activity t is ongo+ 7z ( ! day be=e ! date ( enactm5t ( ?is ,act7 9 accordance ) subsection 7i7 ( section #d ( ! ,securities ,ex*ange ,act ( #aicd 7#ae ,u4,s4,c4 #gh;d71 z 9 effect on ! day be=e ! date ( enactm5t ( ?is ,act4 7d7 ,transf] ( rema9+ am\nts ,effective on ,octob] #a1 #bjbe1 ! obligat$ & unobligat$ balances ( am\nts 9 ! ,securities & ,ex*ange ,commission ,res]ve ,fund %all be transf]r$ to ! g5]al fund ( ! ,treasury4 7e7 ,clos+ ( acc\nt ,= ! purposes ( section #aeee ( title #ca1 ,unit$ ,/ates ,code1 ! ,securities & ,ex*ange ,commission ,res]ve ,fund %all be consid]$ clos$1 & !reaft] %all n be available = obligation or exp5diture = any purpose1 ^u execution ( ! transf] requir$ "u subsection 7d74 #cjjjd4 ,appropriations = ,def5se ,production ,act ,9 addition to am\nts o!rwise available1 !re is appropriat$ = fiscal ye> #bjbe1 out ( am\nts n o!rwise appropriat$1 #a1jjj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbg1 to c>ry out ! ,def5se ,production ,act 7#ej ,u4,s4,c4 #deja et seq474 ,,iv ,committee on ,comm]ce1 ,sci5ce1 & ,transportation #djjja4 ,coa/ ,gu>d mission read9ess 7a7 ,9 g5]al ,*apt] #aa ( title #ad1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+3 ,v ,coa/ ,gu>d mission read9ess #aaha4 ,special appropriations ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,coa/ ,gu>d = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #bd1eic1ejj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 not)/&+ p>agraphs 7#a7 & 7#b7 ( section #aaje7;a7 & sections #aaca1 #aacb1 #aacc1 & #aaef1 to use exp$it$ processes to procure or acquire new op]ational assets & sy/ems1 to ma9ta9 exi/+ assets & sy/ems1 to design1 con/ruct1 plan1 eng9e]1 & improve necess>y %ore infra/ructure1 & to enhance op]ational resili5ce = monitor+1 se>* & rescue1 int]diction1 h>d5+ ( m>itime approa*es1 & navigational safety1 ( :i*-- 7#a7 #a1adb1ejj1jjj is provid$ = procurem5t & acquisition ( fix$-w+ aircraft1 equipm5t relat$ to su* aircraft & tra9+ simulators & program managem5t = su* aircraft1 to provide = security ( ! m>itime bord]2 7#b7 #b1bhc1jjj1jjj is provid$ = procurem5t & acquisition ( rot>y-w+ aircraft1 equipm5t relat$ to su* aircraft & tra9+ simulators & program managem5t = su* aircraft1 to provide = security ( ! m>itime bord]2 7#c7 #bff1jjj1jjj is provid$ = procurem5t & acquisition ( long-range unmann$ aircraft & base /ations1 equipm5t relat$ to su* aircraft & base /ations1 & program managem5t = su* aircraft & base /ations1 to provide = security ( ! m>itime bord]2 7#d7 #d1cjj1jjj1jjj is provid$ = procurem5t ( ,(f%ore ,patrol ,cutt]s1 equipm5t relat$ to su* cutt]s1 & program managem5t = su* cutt]s1 to provide op]ational pres5ce & security ( ! m>itime bord] & = int]diction ( p]sons & controll$ sub/ances2 7#e7 #a1jjj1jjj1jjj is provid$ = procurem5t ( ,fa/ ,response ,cutt]s1 equipm5t relat$ to su* cutt]s1 & program managem5t = su* cutt]s1 to provide op]ational pres5ce & security ( ! m>itime bord] & = int]diction ( p]sons & controll$ sub/ances2 7#f7 #d1cjj1jjj1jjj is provid$ = procurem5t ( ,pol> ,security ,cutt]s1 equipm5t relat$ to su* cutt]s1 & program managem5t = su* cutt]s1 to ensure timely pres5ce ( ! ,coa/ ,gu>d 9 ! ,arctic & ,ant>ctic regions2 7#g7 #c1ejj1jjj1jjj is provid$ = procurem5t ( ,arctic ,security ,cutt]s1 equipm5t relat$ to su* cutt]s1 & program managem5t = su* cutt]s1 to ensure timely pres5ce ( ! ,coa/ ,gu>d 9 ! ,arctic & ,ant>ctic regions2 7#h7 #haf1jjj1jjj is provid$ = procurem5t ( light & m$ium icebreak+ cutt]s1 & equipm5t relat+ to su* cutt]s1 f %ipy>ds t h demon/rat$ success 9 ! co/-effective application ( design /&>ds & 9 deliv]+1 on s*$ule & )9 budget1 vessels ( a size & tonnage t are n less ?an ! size & tonnage ( ! cutt]s describ$ 9 ?is p>agraph1 & = program managem5t = su* cutt]s1 to exp& dome/ic icebreak+ capacity2 7#i7 #afb1jjj1jjj is provid$ = procurem5t ( ,wat]ways ,comm]ce ,cutt]s1 equipm5t relat$ to su* cutt]s1 & program managem5t = su* cutt]s1 to support aids to navigation1 wat]ways & coa/al security1 & se>* & rescue 9 inl& wat]ways2 7#aj7 #d1cgi1jjj1jjj is provid$ = design1 plann+1 eng9e]+1 recapitalization1 con/ruction1 rebuild+1 & improvem5t (1 & program managem5t =1 %ore facilities1 ( :i*-- 7,a7 #dbe1jjj1jjj is provid$ = design1 plann+1 eng9e]+1 con/ruction (1 & program managem5t =-- 7i7 ! enli/$ boot camp b>racks & multi-use tra9+ c5t]2 & 7ii7 o!r relat$ facilities at ! enli/$ boot camp2 7,b7 #ejj1jjj1jjj is provid$ =-- 7i7 con/ruction1 improvem5t1 & dr$g+ at ! ,coa/ ,gu>d ,y>d2 & 7ii7 acquisition ( a float+ drydock = ! ,coa/ ,gu>d ,y>d2 7,c7 n m ?an #b1gbi1ejj1jjj is provid$ = homeports & hang>s = cutt]s & aircraft = :i* funds are appropriat$ "u p>agraph 7#a7 ?r\gh 7#i72 & 7,d7 #cjj1jjj1jjj is provid$ = homeport+ ( ! exi/+ pol> icebreak] commission$ into s]vice 9 #bjbe2 7#aa7 #b1bjj1jjj1jjj is provid$ = aviation1 cutt]1 & %ore facility depot ma9t5ance & ma9t5ance ( comm&1 control1 communication1 comput]1 & cyb] assets2 7#ab7 #agj1jjj1jjj is provid$ = improv+ m>itime doma9 aw>5ess on ! m>itime bord]1 at ,unit$ ,/ates ports1 at l&-bas$ facilities & 9 ! cyb] doma92 & 7#ac7 #ge1jjj1jjj is provid$ to contract ! s]vices (1 acquire1 or procure autonom\s m>itime sy/ems4 4 7b7 ,te*nical & con=m+ am5dm5t ,! analysis = *apt] #aa ( title #ad1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+3 ,sub*apt] ,v--,coa/ ,gu>d mission read9ess#aaha4 ,special appropriations4 4 #djjjb4 ,spectrum auctions 7a7 ,def9itions ,9 ?is section3 7#a7 ,assi/ant ,secret>y ,! t]m ,assi/ant ,secret>y means ! ,assi/ant ,secret>y ( ,comm]ce = ,communications & ,in=mation4 7#b7 ,commission ,! t]m ,commission means ! ,f$]al ,communications ,commission4 7#c7 ,cov]$ b& ,! t]m cov]$ b&-- 7,a7 except z provid$ 9 subp>agraph 7,b71 means ! b& ( frequ5cies betwe5 #a4c gigah]tz & #aj4e gigah]tz2 & 7,b7 does n include-- 7i7 ! b& ( frequ5cies betwe5 #c4a gigah]tz & #c4de gigah]tz = purposes ( auction1 reallocation1 modification1 or )drawal2 or 7ii7 ! b& ( frequ5cies betwe5 #g4d gigah]tz & #h4d gigah]tz = purposes ( auction1 reallocation1 modification1 or )drawal4 7#d7 ,full-p[] comm]cial lic5s$ use cases ,! t]m full-p[] comm]cial lic5s$ use cases means flexible use wireless broadb& s]vices ) base /ation p[] levels suffici5t = high-p[]1 high-d5sity1 & wide-area comm]cial mobile s]vices1 consi/5t ) ! s]vice rules "u "p #bg ( title #dg1 ,code ( ,f$]al ,regulations1 or any successor regulations1 = wireless broadb& deploym5ts ?r\gh\t ! cov]$ b&4 7b7 ,g5]al auction au?ority 7#a7 ,am5dm5t ,section #cji7;j77#aa7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa77 is am5d$ by /rik+ grant a lic5se or p]mit "u ?is subsection %all expire ,m>* #i1 #bjbc & all t foll[s & ins]t+ ! foll[+3 complete a sy/em ( competitive bidd+ "u ?is subsection %all expire ,septemb] #cj1 #bjcd1 except t1 ) respect to ! electromagnetic spectrum-- 7,a7 betwe5 ! frequ5cies ( #c4a gigah]tz & #c4de gigah]tz1 su* au?ority %all n apply2 & 7,b7 betwe5 ! frequ5cies ( #g4d gigah]tz & #h4d gigah]tz1 su* au?ority %all n apply4 4 7#b7 ,spectrum auctions ,! ,commission %all grant lic5ses ?r\gh sy/ems ( competitive bidd+1 be=e ! expiration ( ! g5]al auction au?ority ( ! ,commission "u section #cji7;j77#aa7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa771 z am5d$ by p>agraph 7#a7 ( ?is subsection1 = n less ?an #cjj megah]tz1 includ+ by complet+ a sy/em ( competitive bidd+ n lat] ?an #b ye>s aft] ! date ( enactm5t ( ?is ,act = n less ?an #ajj megah]tz 9 ! b& betwe5 #c4ih gigah]tz & #d4b gigah]tz4 7c7 ,id5tification = reallocation 7#a7 ,9 g5]al ,! ,assi/ant ,secret>y1 9 consultation ) ! ,commission1 %all id5tify #ejj megah]tz ( frequ5cies 9 ! cov]$ b& = reallocation to non-,f$]al use1 %>$ ,f$]al & non-,f$]al use1 or a comb9ation !re(1 = full-p[] comm]cial lic5s$ use cases1 t-- 7,a7 z ( ! date ( enactm5t ( ?is ,act1 are allocat$ = ,f$]al use2 & 7,b7 %all be 9 addition to ! #cjj megah]tz ( frequ5cies = :i* ! ,commission grants lic5ses "u subsection 7b77#b74 7#b7 ,s*$ule ,! ,assi/ant ,secret>y %all id5tify ! frequ5cies "u p>agraph 7#a7 accord+ to ! foll[+ s*$ule3 7,a7 ,n lat] ?an #b ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,assi/ant ,secret>y %all id5tify n less ?an #bjj megah]tz ( frequ5cies )9 ! cov]$ b&4 7,b7 ,n lat] ?an #d ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,assi/ant ,secret>y %all id5tify any rema9+ b&wid? requir$ to be id5tifi$ "u p>agraph 7#a74 7#c7 ,requir$ analysis 7,a7 ,9 g5]al ,9 det]m9+ "u p>agraph 7#a7 :i* specific frequ5cies )9 ! cov]$ b& to reallocate1 ! ,assi/ant ,secret>y %all det]m9e ! feasibility ( ! reallocation ( frequ5cies4 7,b7 ,requirem5ts ,9 conduct+ ! analysis "u subp>agraph 7,a71 ! ,assi/ant ,secret>y %all assess net rev5ue pot5tial1 relocation or %>+ co/s1 z applicable1 & ! feasibility ( reallocat+ specific frequ5cies1 ) ! goal ( id5tify+ ! be/ approa* to maximize net proce$s ( sy/ems ( competitive bidd+ = ! ,treasury1 consi/5t ) section #cji7;j7 ( ! ,communications ,act ( #aicd 7#dg ,u4,s4,c4 #cji7;j774 7d7 ,auctions ,! ,commission %all grant lic5ses = ! frequ5cies id5tifi$ = reallocation "u subsection 7c7 ?r\gh sy/ems ( competitive bidd+ 9 accordance ) ! foll[+ s*$ule3 7#a7 ,n lat] ?an #d ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,commission %all1 aft] notify+ ! ,assi/ant ,secret>y1 complete #a or m sy/ems ( competitive bidd+ = n less ?an #bjj megah]tz ( ! frequ5cies4 7#b7 ,n lat] ?an #h ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,commission %all1 aft] notify+ ! ,assi/ant ,secret>y1 complete #a or m sy/ems ( competitive bidd+ = any frequ5cies id5tifi$ "u subsection 7c7 t rema9 to be auction$ aft] compliance ) p>agraph 7#a7 ( ?is subsection4 7e7 ,limitation ,! ,presid5t %all modify or )draw any frequ5cy propos$ = reallocation "u ?is section n lat] ?an #fj days be=e ! comm5cem5t ( a sy/em ( competitive bidd+ s*$ul$ by ! ,commission ) respect to t frequ5cy1 if ! ,presid5t det]m9es t su* modification or )drawal is necess>y to protect ! national security ( ! ,unit$ ,/ates4 7f7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,dep>tm5t ( ,comm]ce = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #ej1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjcd1 to provide additional support to ! ,assi/ant ,secret>y to-- 7#a7 conduct a timely spectrum analysis ( ! b&s ( frequ5cies-- 7,a7 betwe5 #b4g gigah]tz & #b4i gigah]tz2 7,b7 betwe5 #d4d gigah]tz & #d4i gigah]tz2 & 7,c7 betwe5 #g4be gigah]tz & #g4d gigah]tz2 & 7#b7 publi% a bi5nial report1 ) ! la/ report to be publi%$ n lat] ?an ,june #cj1 #bjcd1 on ! value ( all spectrum us$ by ,f$]al entities 7z def9$ 9 section #aac7l7 ( ! ,national ,telecommunications & ,in=mation ,adm9i/ration ,organization ,act 7#dg ,u4,s4,c4 #ibc7l7771 t assesses ! value ( b&s ( frequ5cies 9 increm5ts ( n m ?an #ajj megah]tz4 #djjjc4 ,air traffic control improvem5ts 7a7 ,9 g5]al ,= ! purpose ( ! acquisition1 con/ruction1 su/a9m5t1 & improvem5t ( facilities & equipm5t necess>y to improve or ma9ta9 aviation safety1 9 addition to am\nts o!rwise made available1 !re is appropriat$ to ! ,adm9i/rator ( ! ,f$]al ,aviation ,adm9i/ration = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #d1gej1jjj1jjj = telecommunications infra/ructure mod]nization & sy/ems upgrades2 7#b7 #c1jjj1jjj1jjj = rad> sy/ems replacem5t2 7#c7 #ejj1jjj1jjj = runway safety te*nologies1 runway light+ sy/ems1 airport surface surveillance te*nologies1 & to c>ry out section #cdg ( ! ,,faa ,reau?orization ,act ( #bjbd2 7#d7 #cjj1jjj1jjj = ,ent]prise ,in=mation ,display ,sy/ems2 7#e7 #hj1jjj1jjj to acquire & in/all n less ?an #ej ,automat$ ,wea!r ,obs]v+ ,sy/ems1 to acquire & in/all n less ?an #fj ,visual ,wea!r ,obs]v+ ,sy/ems1 to acquire & in/all n less ?an #fd wea!r cam]a sites1 & to acquire & in/all wea!r /ations2 7#f7 #dj1jjj1jjj to c>ry out section #ddgde ( title #di1 ,unit$ ,/ates ,code1 7except = activities describ$ 9 p>agraph 7#e772 7#g7 #a1ijj1jjj1jjj = necess>y actions to con/ruct a new air r\te traffic control c5t] 79 ?is subsection ref]r$ to z ,,artcc73 ,provid$1 ,t n m ?an #b p]c5t ( su* am\nt is us$ = plann+ or adm9i/rative purposes3 ,provid$ fur!r1 ,t at lea/ #c exi/+ ,a,r,t,c,cs are dive/$ & integrat$ into ! newly con/ruct$ ,,artcc2 7#h7 #ajj1jjj1jjj to conduct an ,,artcc ,realignm5t & ,consolidation ,ef=t "u :i* at lea/ #aj exi/+ ,a,r,t,c,cs are clos$ or consolidat$ to facilitate recapitalization ( ,,artcc facilities own$ & op]at$ by ! ,f$]al ,aviation ,adm9i/ration2 7#i7 #a1jjj1jjj1jjj to support recapitalization & consolidation ( t]m9al rad> approa* control facilities 79 ?is subsection ref]r$ to z ,t,r,a,c,o,ns71 ! analysis & id5tification ( ,t,r,a,c,o,ns = dive/m5t1 consolidation1 or integration1 plann+1 site selection1 facility acquisition1 & transition activities & o!r appropriate activities = c>ry+ out su* dive/m5t1 consolidation1 or integration1 & ! e/abli%m5t ( br& new ,t,r,a,c,o,ns2 7#aj7 #cej1jjj1jjj = un/aff$ infra/ructure su/a9m5t & replacem5t2 7#aa7 #ej1jjj1jjj to c>ry out section #ifa ( ! ,,faa ,reau?orization ,act ( #bjbd2 7#ab7 #cjj1jjj1jjj to c>ry out section #fai ( ! ,,faa ,reau?orization ,act ( #bjbd2 7#ac7 #ej1jjj1jjj to c>ry out section #fba ( ! ,,faa ,reau?orization ,act ( #bjbd & to deploy remote t[] te*nology at unt[]$ airports2 & 7#ad7 #ajj1jjj1jjj = air traffic controll] advanc$ tra9+ te*nologies4 7b7 ,qu>t]ly report+ ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 & e #ij days !reaft]1 ! ,adm9i/rator ( ! ,f$]al ,aviation ,adm9i/ration %all submit to ,congress a report t describes any exp5ditures "u ?is section4 #djjjd4 ,space laun* & re5try lic5s+ & p]mitt+ us] fees 7a7 ,9 g5]al ,*apt] #eji ( title #ea1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new section3 #ejibd4 ,space laun* & re5try lic5s+ & p]mitt+ us] fees 7a7 ,fees 7#a7 ,9 g5]al ,! ,secret>y ( ,transportation %all impose a fee1 :i* %all be deposit$ 9 ! acc\nt e/abli%$ "u subsection 7b71 on ea* laun* or re5try c>ri$ out "u a lic5se or p]mit issu$ "u section #ejijd dur+ #bjbf or a subsequ5t ye>1 9 an am\nt equal to ! less] (-- 7,a7 ! am\nt specifi$ 9 p>agraph 7#b7 = ! ye> involv$ p] p\nd ( ! weight ( ! payload2 or 7,b7 ! am\nt specifi$ 9 p>agraph 7#c7 = ! ye> involv$4 7#b7 ,p>agraph 7#b7 specifi$ am\nt ,! am\nt specifi$ 9 ?is p>agraph is-- 7,a7 = #bjbf1 #j4be2 7,b7 = #bjbg1 #j4ce2 7,c7 = #bjbh1 #j4ej2 7,d7 = #bjbi1 #j4fj2 7,e7 = #bjcj1 #j4ge2 7,f7 = #bjca1 #a2 7,g7 = #bjcb1 #a4be2 7,h7 = #bjcc1 #a4ej2 & 7,i7 = #bjcd & ea* subsequ5t ye>1 ! am\nt specifi$ 9 ?is p>agraph = ! previ\s ye> increas$ by ! p]c5tage increase 9 ! consum] price index = all urban consum]s 7all items2 ,unit$ ,/ates city av]age7 ov] ! previ\s ye>4 7#c7 ,p>agraph 7#c7 specifi$ am\nt ,! am\nt specifi$ 9 ?is p>agraph is-- 7,a7 = #bjbf1 #cj1jjj2 7,b7 = #bjbg1 #dj1jjj2 7,c7 = #bjbh1 #ej1jjj2 7,d7 = #bjbi1 #ge1jjj2 7,e7 = #bjcj1 #ajj1jjj2 7,f7 = #bjca1 #abe1jjj2 7,g7 = #bjcb1 #agj1jjj2 7,h7 = #bjcc1 #bjj1jjj2 & 7,i7 = #bjcd & ea* subsequ5t ye>1 ! am\nt specifi$ 9 ?is p>agraph = ! previ\s ye> increas$ by ! p]c5tage increase 9 ! consum] price index = all urban consum]s 7all items2 ,unit$ ,/ates city av]age7 ov] ! previ\s ye>4 7b7 ,(fice ( ,comm]cial ,space ,transportation ,laun* & ,re5try ,lic5s+ & ,p]mitt+ ,fund ,!re is e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates a sep>ate acc\nt1 :i* %all be kn[n z ! ,(fice ( ,comm]cial ,space ,transportation ,laun* & ,re5try ,lic5s+ & ,p]mitt+ ,fund1 = ! purposes ( exp5ses ( ! ,(fice ( ,comm]cial ,space ,transportation ( ! ,f$]al ,aviation ,adm9i/ration & to c>ry out section #fcj7;b7 ( ! ,,faa ,reau?orization ,act ( #bjbd4 #gj p]c5t ( ! am\nts deposit$ into ! fund %all be available = su* purposes & %all be available )\t fur!r appropriation & )\t fiscal ye> limitation4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #eji ( title #ea1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ aft] ! item relat+ to section #ejibc ! foll[+3 #ejibd4 ,space laun* & re5try lic5s+ & p]mitt+ us] fees4 4 #djjje4 ,m>s missions1 ,artemis missions1 & ,moon to ,m>s program 7a7 ,9 g5]al ,*apt] #bjc ( title #ea1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+3 #bjcjf4 ,special appropriations = ,m>s missions1 ,artemis missions1 & ,moon to ,m>s program 7a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,adm9i/ration = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #i1iie1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjcb1 to use z foll[s3 7#a7 #gjj1jjj1jjj1 to be obligat$ n lat] ?an fiscal ye> #bjbf1 = ! procurem5t1 us+ a competitively bid1 firm fix$-price contract ) a ,unit$ ,/ates comm]cial provid] 7z def9$ 9 section #ejaja7g771 ( a high-p]=mance ,m>s telecommunications orbit]-- 7,a7 t-- 7i7 is capable ( provid+ robu/1 cont9u\s communications =-- 7,i7 a ,m>s sample return mission1 z describ$ 9 section #dcb7c77;,c7 ( ! ,national ,a]onautics & ,space ,adm9i/ration ,transition ,au?orization ,act ( #bjag 7#ea ,u4,s4,c4 #bjcjb note2 ,public ,law #aae-aj72 & 7,,ii7 future ,m>s surface1 orbital1 & human exploration missions2 7ii7 supports autonom\s op]ations1 onbo>d process+1 & ext5d$ mission duration capabilities2 & 7iii7 is select$ f among ! comm]cial proposals t-- 7,i7 receiv$ fund+ f ! ,adm9i/ration 9 fiscal ye> #bjbd or #bjbe = comm]cial design /udies = ,m>s ,sample ,return2 & 7,,ii7 propos$ a sep>ate1 indep5d5tly laun*$ ,m>s telecommunication orbit] support+ an end-to-end ,m>s sample return mission2 & 7,b7 :i* %all be deliv]$ to ! ,adm9i/ration n lat] ?an ,decemb] #ca1 #bjbh4 7#b7 #b1fjj1jjj1jjj to meet ! requirem5ts ( section #bjcjb7;a7 us+ ! program ( record kn[n1 z ( ! date ( ! enactm5t ( ?is section1 z ,gateway1 & z describ$ 9 section #ajhaa7;b77#b77;,b77iv7 ( ! ,national ,a]onautics & ,space ,adm9i/ration ,au?orization ,act ( #bjbb 7#ea ,u4,s4,c4 #bjcjb note2 ,public ,law #aag-afg71 ( :i* n less ?an #gej1jjj1jjj %all be obligat$ = ea* ( fiscal ye>s #bjbf1 #bjbg1 & #bjbh4 7#c7 #d1ajj1jjj1jjj = exp5ses relat$ to meet+ ! requirem5ts ( section #ajhab ( ! ,national ,a]onautics & ,space ,adm9i/ration ,au?orization ,act ( #bjbb 7#ea ,u4,s4,c4 #bjcja2 ,public ,law #aag-afg7 = ! procurem5t1 transportation1 integration1 op]ation1 & o!r necess>y exp5ses ( ! ,space ,laun* ,sy/em = ,artemis ,missions ,,iv & ,v1 ( :i* n less ?an #a1jbe1jjj1jjj %all be obligat$ = ea* ( fiscal ye>s #bjbf1 #bjbg1 #bjbh1 & #bjbi4 7#d7 #bj1jjj1jjj = exp5ses relat$ to ! cont9u$ procurem5t ( ! multi-purpose crew vehicle describ$ 9 section #cjc ( ! ,national ,a]onautics & ,space ,adm9i/ration ,au?orization ,act ( #bjaj 7#db ,u4,s4,c4 #ahcbc71 kn[n z ! ,orion1 = use ) ! ,space ,laun* ,sy/em on ! ,artemis ,,iv ,mission & reuse 9 subsequ5t ,artemis ,missions1 ( :i* n less ?an #bj1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf4 7#e7 #a1bej1jjj1jjj = exp5ses relat$ to ! op]ation ( ! ,int]national ,space ,/ation & = ! purpose ( meet+ ! requirem5t "u section #ejc7;a7 ( ! ,national ,a]onautics & ,space ,adm9i/ration ,au?orization ,act ( #bjaj 7#db ,u4,s4,c4 #ahcec7;a771 ( :i* n less ?an #bej1jjj1jjj %all be obligat$ = su* exp5ses = ea* ( fiscal ye>s #bjbe1 #bjbf1 #bjbg1 #bjbh1 & #bjbi4 7#f7 #a1jjj1jjj1jjj = infra/ructure improvem5ts at ! mann$ spaceflight c5t]s ( ! ,adm9i/ration1 ( :i* n less ?an-- 7,a7 #abj1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf = con/ruction1 revitalization1 recapitalization1 or o!r infra/ructure projects & improvem5ts at ! c5t] describ$ 9 ,executive ,ord] #abfda 7#ec ,f$4 ,reg4 #ahhaf2 relat+ to designat+ c]ta9 facilities ( ! ,national ,a]onautics & ,space ,adm9i/ration 9 ! ,/ate ( ,mississippi z ! ,john ,c4 ,/5nis ,space ,c5t]72 7,b7 #bej1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf = con/ruction1 revitalization1 recapitalization1 or o!r infra/ructure projects & improvem5ts at ! c5t] describ$ 9 ,executive ,ord] #aaabi 7#bh ,f$4 ,reg4 #abghg2 relat+ to designat+ c]ta9 facilities ( ! ,national ,a]onautics & ,space ,adm9i/ration & ( ! ,dep>tm5t ( ,def5se1 9 ! ,/ate ( ,florida1 z ! ,john ,f4 ,k5n$y ,space ,c5t]72 7,c7 #cjj1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf = con/ruction1 revitalization1 recapitalization1 or o!r infra/ructure projects & improvem5ts at ! c5t] describ$ 9 ! ,jo9t ,resolution entitl$ ,jo9t ,resolution to designate ! ,mann$ ,spacecraft ,c5t] 9 ,h\/on1 ,texas1 z ! ,lyndon ,b4 ,johnson ,space ,c5t] 9 honor ( ! late ,presid5t1 approv$ ,febru>y #ag1 #aigc 7,public ,law #ic-h2 #hg ,/at4 #g72 7,d7 #ajj1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf = con/ruction1 revitalization1 recapitalization1 or o!r infra/ructure projects & improvem5ts at ! c5t] describ$ 9 ,executive ,ord] #ajhgj 7#be ,f$4 ,reg4 #baig2 relat+ to designat+ ! facilities ( ! ,national ,a]onautics & ,space ,adm9i/ration at ,huntsville1 ,alabama1 z ! ,george ,c4 ,m>%all ,space ,flight ,c5t]72 7,e7 #cj1jjj1jjj %all be obligat$ n lat] ?an fiscal ye> #bjbf = con/ruction1 revitalization1 recapitalization1 or o!r infra/ructure projects & improvem5ts at ! ,mi*\d ,assembly ,facility 9 ,new ,orleans1 ,l\isiana2 & 7,f7 #he1jjj1jjj %all be obligat$ to c>ry out subsection 7b71 ( :i* n less ?an #e1jjj1jjj %all be obligat$ = ! transportation ( ! space vehicle describ$ 9 t subsection1 ) ! rema9d] transf]r$ n lat] ?an ! date t is #ah mon?s aft] ! date ( ! enactm5t ( ?is section to ! entity designat$ "u t subsection1 = ! purpose ( con/ruction ( a facility to h\se ! space vehicle ref]r$ to 9 t subsection4 7#g7 #cbe1jjj1jjj to fulfill contract numb] #hj;,,jsc#jbd;,,ca#jjb issu$ by ! ,national ,a]onautics & ,space ,adm9i/ration on ,june #bf1 #bjbd4 7b7 ,space vehicle transf] 7#a7 ,9 g5]al ,n lat] ?an #cj days aft] ! date ( ! enactm5t ( ?is section1 ! ,adm9i/rator %all id5tify a space vehicle describ$ 9 p>agraph 7#b7 to be-- 7,a7 transf]r$ to a field c5t] ( ! ,adm9i/ration t is involv$ 9 ! adm9i/ration ( ! ,comm]cial ,crew ,program 7z describ$ 9 section #cjb ( ! ,national ,a]onautics & ,space ,adm9i/ration ,transition ,au?orization ,act ( #bjag 7#ea ,u4,s4,c4 #ejaaa note2 ,public ,law #aae-aj772 & 7,b7 plac$ on public exhibition at an entity )9 ! ,metropolitan ,/ati/ical ,area :]e su* c5t] is locat$4 7#b7 ,space vehicle describ$ ,a space vehicle describ$ 9 ?is p>agraph is a vessel t-- 7,a7 has fl[n into space2 7,b7 has c>ri$ a/ronauts2 & 7,c7 is select$ ) ! concurr5ce ( an entity designat$ by ! ,adm9i/rator4 7#c7 ,transf] ,n lat] ?an #ah mon?s aft] ! date ( ! enactm5t ( ?is section1 ! space vehicle id5tifi$ "u p>agraph 7#a7 %all be transf]r$ to an entity designat$ by ! ,adm9i/rator4 7c7 ,obligation ( funds ,funds appropriat$ "u subsection 7a7 %all be obligat$ z foll[s3 7#a7 ,n less ?an #ej p]c5t ( ! total funds 9 subsection 7a7 %all be obligat$ n lat] ?an ,septemb] #cj1 #bjbh4 7#b7 #ajj p]c5t ( funds %all be obligat$ n lat] ?an ,septemb] #cj1 #bjbi4 7#c7 ,all associat$ outlays %all occur n lat] ?an ,septemb] #cj1 #bjcd4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #bjc ( title #ea1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+3 #bjcjf4 ,special appropriations = ,m>s missions1 ,artemis missions1 & ,moon to ,m>s program4 4 #djjjf4 ,corporate av]age fuel economy civil p5alties 7a7 ,9 g5]al ,section #cbiab ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subsection 7b71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ #e & ins]t+ #j4jj2 & 7#b7 9 subsection 7c77#a77;,b71 by /rik+ #aj & ins]t+ #j4jj4 7b7 ,effect2 applicability ,! am5dm5ts made by subsection 7a7 %all-- 7#a7 take effect on ! date ( enactm5t ( ?is section2 & 7#b7 apply to all model ye>s ( a manufactur] = :i* ! ,secret>y ( ,transportation has n provid$ a notification pursuant to section #cbijc7;b77#b77;,b7 ( title #di1 ,unit$ ,/ates ,code1 specify+ ! p5alty due = ! av]age fuel economy ( t manufactur] be+ less ?an ! applicable /&>d prescrib$ "u section #cbijb ( t title4 #djjjg4 ,paym5ts = lease ( ,metropolitan ,wa%+ton ,airports ,section #diajd7;b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ to read z foll[s3 7b7 ,paym5ts 7#a7 ,9 g5]al ,subject to p>agraph 7#b71 "u ! lease1 ! ,airports ,au?ority mu/ pay to ! g5]al fund ( ! ,treasury annually an am\nt1 comput$ us+ ! ,,gnp ,price ,deflator-- 7,a7 dur+ ! p]iod f #aihg to #bjbf1 equal to #c1jjj1jjj 9 #aihg doll>s2 & 7,b7 = #bjbg & subsequ5t ye>s1 equal to #ae1jjj1jjj 9 #bjbg doll>s4 7#b7 ,r5egotiation ,! ,secret>y & ! ,airports ,au?ority %all r5egotiate ! level ( lease paym5ts at lea/ once e #aj ye>s to ensure t 9 no ye> ! am\nt specifi$ 9 p>agraph 7#a77;,b7 is less ?an #ae1jjj1jjj 9 #bjbg doll>s4 4 #djjjh4 ,rescission ( c]ta9 am\nts = ! ,national ,oceanic & ,atmosph]ic ,adm9i/ration ,any unobligat$ balances ( am\nts appropriat$ or o!rwise made available by sections #djjja1 #djjjb1 #djjjc1 & #djjjd ( ,public ,law #aag-afi 7#acf ,/at4 #bjbh7 are h]eby resc9d$4 #djjji4 ,r$uction 9 annual transf]s to ,travel ,promotion ,fund ,subsection 7d77#b77;,b7 ( ! ,travel ,promotion ,act ( #bjji 7#bb ,u4,s4,c4 #baca7;d77#b77;,b77 is am5d$ by /rik+ #ajj1jjj1jjj & ins]t+ #bj1jjj1jjj4 #djjaj4 ,treatm5t ( unobligat$ funds = alt]native fuel & l[-emission aviation te*nology ,out ( ! am\nts made available by section #djjjg7;a7 ( title ,,iv ( ,public ,law #aag-afi 7#di ,u4,s4,c4 #ddejd note71 any unobligat$ balances ( su* am\nts are h]eby resc9d$4 #djjaa4 ,rescission ( am\nts appropriat$ to ,public ,wireless ,supply ,*a9 ,innovation ,fund ,( ! unobligat$ balances ( am\nts made available "u section #ajf7;a7 ( ! ,,*ips ,act ( #bjbb 7,public ,law #aag-afg2 #acf ,/at4 #acib71 #hej1jjj1jjj are p]man5tly resc9d$4 ,v ,committee on ,en]gy & ,natural ,res\rces ,a ,oil & gas leas+ #ejaja4 ,on%ore oil & gas leas+ 7a7 ,repeal ( ,inflation ,r$uction ,act provisions 7#a7 ,on%ore oil & gas royalty rates ,subsection 7a7 ( section #ejbfb ( ,public ,law #aag-afi 7#acf ,/at4 #bjef7 is repeal$1 & any provision ( law am5d$ or repeal$ by t subsection is re/or$ or reviv$ z if t subsection _h n be5 enact$ into law4 7#b7 ,noncompetitive leas+ ,subsection 7e7 ( section #ejbfb ( ,public ,law #aag-afi 7#acf ,/at4 #bjeg7 is repeal$1 & any provision ( law am5d$ or repeal$ by t subsection is re/or$ or reviv$ z if t subsection _h n be5 enact$ into law4 7b7 ,requirem5t to imm$iately resume on%ore oil & gas lease sales 7#a7 ,9 g5]al ,! ,secret>y ( ! ,int]ior %all imm$iately resume qu>t]ly on%ore oil & gas lease sales 9 compliance ) ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aha et seq474 7#b7 ,requirem5t ,! ,secret>y ( ! ,int]ior %all ensure-- 7,a7 t any oil & gas lease sale requir$ "u p>agraph 7#a7 is conduct$ imm$iately on completion ( all applicable scop+1 public comm5t1 & environm5tal analysis requirem5ts "u ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aha et seq47 & ! ,national ,environm5tal ,policy ,act ( #aifi 7#db ,u4,s4,c4 #dcba et seq472 & 7,b7 t ! processes describ$ 9 subp>agraph 7,a7 are conduct$ 9 a timely mann] to ensure compliance ) subsection 7b77#a74 7#c7 ,lease ( oil & gas l&s ,section #ag7;b77#a77;,a7 ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bbf7;b77#a77;,a771 z am5d$ by subsection 7a71 is am5d$ by ins]t+ ,= purposes ( ! previ\s s5t5ce1 ! t]m eligible l&s means all l&s t are subject to leas+ "u ?is ,act & are n exclud$ f leas+ by a /atutory prohibition1 & ! t]m available1 ) respect to eligible l&s1 means ^? l&s t h be5 designat$ z op5 = leas+ "u a l& use plan develop$ "u section #bjb ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agab7 & t h be5 nom9at$ = leas+ ?r\gh ! submission ( an expression ( int]e/1 are subject to dra9age 9 ! abs5ce ( leas+1 or are o!rwise designat$ z available pursuant to regulations adopt$ by ! ,secret>y4 aft] sales are necess>y44 7c7 ,qu>t]ly lease sales 7#a7 ,9 g5]al ,9 accordance ) ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aha et seq471 ea* fiscal ye>1 ! ,secret>y ( ! ,int]ior %all conduct a m9imum ( #d oil & gas lease sales ( available l& 9 ea* ( ! foll[+ ,/ates3 7,a7 ,wyom+4 7,b7 ,new ,mexico4 7,c7 ,colorado4 7,d7 ,utah4 7,e7 ,montana4 7,f7 ,nor? ,dakota4 7,g7 ,oklahoma4 7,h7 ,nevada4 7,i7 ,alaska4 7#b7 ,requirem5t ,9 conduct+ a lease sale "u p>agraph 7#a7 9 a ,/ate describ$ 9 t p>agraph1 ! ,secret>y ( ! ,int]ior-- 7,a7 %all (f] n less ?an #ej p]c5t ( available p>cels nom9at$ = oil & gas developm5t "u ! applicable res\rce managem5t plan 9 effect = relevant ,bureau ( ,l& ,managem5t res\rce managem5t areas )9 ! applicable ,/ate2 & 7,b7 %all n re/rict ! p>cels (f]$ to #a ,bureau ( ,l& ,managem5t field (fice )9 ! applicable ,/ate unless all nom9at$ p>cels are locat$ )9 ! same ,bureau ( ,l& ,managem5t field (fice4 7#c7 ,replacem5t sales ,! ,secret>y ( ! ,int]ior %all conduct a replacem5t sale dur+ ! same fiscal ye> if-- 7,a7 a lease sale "u p>agraph 7#a7 is cancel$1 delay$1 or def]r$1 includ+ = a lack ( eligible p>cels2 or 7,b7 dur+ a lease sale "u p>agraph 7#a7 ! p]c5tage ( acreage t does n receive a bid is equal to or great] ?an #be p]c5t ( ! acreage (f]$4 7d7 ,m9]al ,leas+ ,act re=ms ,section #ag ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bbf71 z am5d$ by subsection 7a71 is am5d$-- 7#a7 by /rik+ ! section designation & all t foll[s ?r\gh ! end ( subsection 7a7 & ins]t+ ! foll[+3 #ag4 ,leas+ ( oil & gas p>cels 7a7 ,leas+ au?oriz$ 7#a7 ,9 g5]al ,any p>cel ( l& subject to disposition "u ?is ,act t is kn[n or believ$ to conta9 oil or gas deposits %all be made available = leas+1 subject to p>agraph 7#b71 by ! ,secret>y ( ! ,int]ior1 n lat] ?an #ah mon?s aft] ! date ( receipt by ! ,secret>y ( an expression ( int]e/ 9 leas+ ! applicable p>cel ( l& available = disposition "u ?is section1 if ! ,secret>y det]m9es t ! p>cel ( l& is op5 to oil or gas leas+ "u ! approv$ res\rce managem5t plan applicable to ! plann+ area 9 :i* ! p>cel ( l& is locat$ t is 9 effect on ! date on :i* ! expression ( int]e/ 0 submitt$ to ! ,secret>y 7ref]r$ to 9 ?is subsection z ! approv$ res\rce managem5t plan74 7#b7 ,res\rce managem5t plans 7,a7 ,lease t]ms & conditions ,a lease issu$ by ! ,secret>y "u ?is section ) respect to an applicable p>cel ( l& made available = leas+ "u p>agraph 7#a7-- 7i7 %all be subject to ! t]ms & conditions ( ! approv$ res\rce managem5t plan2 & 7ii7 may n require any /ipulations or mitigation requirem5ts n includ$ 9 ! approv$ res\rce managem5t plan4 7,b7 ,effect ( am5dm5t ,! initiation ( an am5dm5t to an approv$ res\rce managem5t plan %all n prev5t or delay ! ,secret>y f mak+ ! applicable p>cel ( l& available = leas+ 9 accordance ) t approv$ res\rce managem5t plan if ! o!r requirem5ts ( ?is section h be5 met1 z det]m9$ by ! ,secret>y4 2 7#b7 9 subsection 7p71 by add+ at ! end ! foll[+3 7#d7 ,t]m ,a p]mit to drill approv$ "u ?is subsection %all be valid = a s+le1 non-r5ewable #d-ye> p]iod beg9n+ on ! date t ! p]mit to drill is approv$4 2 & 7#c7 by /rik+ subsection 7q7 & ins]t+ ! foll[+3 7q7 ,comm+l+ ( production ,! ,secret>y ( ! ,int]ior %all approve applications all[+ = ! comm+l+ ( production f #b or m s\rces 7includ+ ! area ( an oil & gas lease1 ! area includ$ 9 a drill+ spac+ unit1 a unit p>ticipat+ area1 a communitiz$ area1 or non-,f$]al prop]ty7 be=e production rea*es ! po9t ( royalty measurem5t reg>dless ( own]%ip1 ! royalty rates1 & ! numb] or p]c5tage ( acres = ea* s\rce if ! applicant agrees to in/all measurem5t devices = ea* s\rce1 utilize an allocation me?od t a*ieves volume measurem5t unc]ta9ty levels )9 plus or m9us #b p]c5t dur+ ! production phase report$ on a mon?ly basis1 or utilize an approv$ p]iodic well te/+ me?odology4 ,production f multiple oil & gas leases1 drill+ spac+ units1 communitiz$ areas1 or p>ticipat+ areas f a s+le wellbore %all be consid]$ a s+le s\rce4 ,no?+ 9 ?is subsection %all prev5t ! ,secret>y ( ! ,int]ior f cont9u+ ! curr5t practice ( ex]cis+ discretion to au?orize high] p]c5tage volume measurem5t unc]ta9ty levels if appropriate te*nical & economic ju/ifications h be5 provid$4 4 #ejajb4 ,(f%ore oil & gas leas+ 7a7 ,lease sales 7#a7 ,gulf ( ,am]ica region 7,a7 ,9 g5]al ,not)/&+ ! #bjbd-bjbi ,national ,out] ,cont95tal ,%elf ,oil & ,gas ,leas+ ,program 7& any successor leas+ program t does n satisfy ! requirem5ts ( ?is section71 9 addition to lease sales :i* may be held "u t program1 & except )9 areas subject to exi/+ oil & gas leas+ moratoria1 ! ,secret>y ( ! ,int]ior %all conduct a m9imum ( #cj region-wide oil & gas lease sales1 9 a mann] consi/5t ) ! s*$ule describ$ 9 subp>agraph 7,b71 9 ! region id5tifi$ 9 ! map depict+ lease t]ms & economic conditions accompany+ ! f9al notice ( sale ( ! ,bureau ( ,ocean ,en]gy ,managem5t entitl$ ,gulf ( ,mexico ,out] ,cont95tal ,%elf ,region-,wide ,oil & ,gas ,lease ,sale #bed 7#he ,f$4 ,reg4 #hjaj 7,febru>y #ab1 #bjbj774 7,b7 ,tim+ requirem5t ,( ! n few] ?an #cj region-wide lease sales requir$ "u ?is p>agraph1 ! ,secret>y ( ! ,int]ior %all-- 7i7 hold n few] ?an #a lease sale 9 ! region describ$ 9 subp>agraph 7,a7 by ,decemb] #ae1 #bjbe2 7ii7 hold n few] ?an #b lease sales 9 t region 9 ea* ( cal5d> ye>s #bjbf ?r\gh #bjci1 #a ( :i* %all be held by ,m>* #ae ( ! applicable cal5d> ye> & #a ( :i* %all be held aft] ,m>* #ae b n lat] ?an ,augu/ #ae ( ! applicable cal5d> ye>2 & 7iii7 hold n few] ?an #a lease sale 9 t region 9 cal5d> ye> #bjdj1 :i* %all be held by ,m>* #ae1 #bjdj4 7#b7 ,alaska region 7,a7 ,9 g5]al ,! ,secret>y ( ! ,int]ior %all conduct a m9imum ( #f (f%ore lease sales1 9 a mann] consi/5t ) ! s*$ule describ$ 9 subp>agraph 7,b71 9 ! ,cook ,inlet ,plann+ ,area z id5tifi$ 9 ! #bjag-bjbb ,out] ,cont95tal ,%elf ,oil & ,gas ,leas+ ,propos$ ,f9al ,program publi%$ on ,novemb] #ah1 #bjaf1 by ! ,bureau ( ,ocean ,en]gy ,managem5t 7z ann\nc$ 9 ! notice ( availability ( ! ,bureau ( ,ocean ,en]gy ,managem5t entitl$ ,notice ( ,availability ( ! #bjag-bjbb ,out] ,cont95tal ,%elf ,oil & ,gas ,leas+ ,propos$ ,f9al ,program 7#ha ,f$4 ,reg4 #hdfab 7,novemb] #bc1 #bjaf7774 7,b7 ,tim+ requirem5t ,( ! n few] ?an #f lease sales requir$ "u ?is p>agraph1 ! ,secret>y ( ! ,int]ior %all hold n few] ?an #a lease sale 9 ! area describ$ 9 subp>agraph 7,a7 9 ea* ( cal5d> ye>s #bjbf ?r\gh #bjbh1 & 9 ea* ( cal5d> ye>s #bjcj ?r\gh #bjcb1 by ,m>* #ae ( ! applicable cal5d> ye>4 7b7 ,requirem5ts 7#a7 ,t]ms & /ipulations = ,gulf ( ,am]ica sales ,9 conduct+ lease sales "u subsection 7a77#a71 ! ,secret>y ( ! ,int]ior-- 7,a7 %all1 subject to subp>agraph 7,c71 (f] ! same lease =m1 lease t]ms1 economic conditions1 & lease /ipulations #d ?r\gh #i z conta9$ 9 ! f9al notice ( sale ( ! ,bureau ( ,ocean ,en]gy ,managem5t entitl$ ,gulf ( ,mexico ,out] ,cont95tal ,%elf ,region-,wide ,oil & ,gas ,lease ,sale #bed 7#he ,f$4 ,reg4 #hjaj 7,febru>y #ab1 #bjbj772 7,b7 may update lease /ipulations #a ?r\gh #c & #aj describ$ 9 t f9al notice ( sale to reflect curr5t conditions = lease sales conduct$ "u subsection 7a77#a72 7,c7 %all set ! royalty rate at n less ?an #aba_/b p]c5t b n great] ?an #afb_/c p]c5t2 & 7,d7 %all1 = a lease 9 wat] dep?s ( #hjj met]s or deep] issu$ z a result ( a sale1 set ! prim>y t]m = #aj ye>s4 7#b7 ,t]ms & /ipulations = ,alaska ,region sales 7,a7 ,9 g5]al ,9 conduct+ lease sales "u subsection 7a77#b71 ! ,secret>y ( ! ,int]ior %all (f] ! same lease =m1 lease t]ms1 economic conditions1 & /ipulations z conta9$ 9 ! f9al notice ( sale ( ! ,bureau ( ,ocean ,en]gy ,managem5t entitl$ ,cook ,inlet ,plann+ ,area ,out] ,cont95tal ,%elf ,oil & ,gas ,lease ,sale #bdd 7#hb ,f$4 ,reg4 #bcbia 7,may #bb1 #bjag774 7,b7 ,rev5ue %>+ ,not)/&+ section #h7;g7 & section #i ( ! ,out] ,cont95tal ,%elf ,l&s ,act 7#dc ,u4,s4,c4 #accg7;g71 #acch71 & beg9n+ 9 fiscal ye> #bjcd1 ( ! bonuses1 r5ts1 royalties1 & o!r rev5ues d]iv$ f lease sales conduct$ "u subsection 7a77#b7-- 7i7 #gj p]c5t %all be paid to ! ,/ate ( ,alaska2 & 7ii7 #cj p]c5t %all be deposit$ 9 ! ,treasury & cr$it$ to miscellane\s receipts4 7#c7 ,area (f]$ = lease 7,a7 ,gulf ( ,am]ica region ,= ea* (f%ore lease sale conduct$ "u subsection 7a77#a71 ! ,secret>y ( ! ,int]ior %all-- 7i7 (f] n few] ?an #hj1jjj1jjj acres2 or 7ii7 if !re are few] ?an #hj1jjj1jjj acres t are unleas$ & available1 (f] all unleas$ & available acres4 7,b7 ,alaska region ,= ea* (f%ore lease sale conduct$ "u subsection 7a77#b71 ! ,secret>y ( ! ,int]ior %all-- 7i7 (f] n few] ?an #a1jjj1jjj acres2 or 7ii7 if !re are few] ?an #a1jjj1jjj acres t are unleas$ & available1 (f] all unleas$ & available acres4 7c7 ,(f%ore comm+l+ ,! ,secret>y ( ! ,int]ior %all approve a reque/ ( an op]ator to comm+le oil or gas production f multiple res]voirs )9 a s+le wellbore complet$ on ! out] ,cont95tal ,%elf 9 ! ,gulf ( ,am]ica ,region unless ! ,secret>y ( ! ,int]ior det]m9es t conclusive evid5ce e/abli%es t ! comm+l+-- 7#a7 c\ld n be conduct$ by ! op]ator 9 a safe mann]2 or 7#b7 w\ld result 9 an ultimate recov]y f ! applicable res]voirs to be r$uc$ 9 comp>ison to ! expect$ recov]y ( ^? res]voirs if !y _h n be5 comm+l$4 7d7 ,(f%ore oil & gas royalty rate 7#a7 ,repeal ,section #ejbfa ( ,public ,law #aag-afi 7#acf ,/at4 #bjef7 is repeal$1 & any provision ( law am5d$ or repeal$ by t section is re/or$ or reviv$ z if t section _h n be5 enact$ into law4 7#b7 ,royalty rate ,section #h7;a77#a7 ( ! ,out] ,cont95tal ,%elf ,l&s ,act 7#dc ,u4,s4,c4 #accg7;a77#a77 7z am5d$ by p>agraph 7#a77 is am5d$-- 7,a7 9 subp>agraph 7,a71 by /rik+ n less ?an #aba_/b p] c5tum & ins]t+ n less ?an #aba_/b p]c5t1 b n m ?an #afb_/c p]c5t12 7,b7 9 subp>agraph 7,c71 by /rik+ n less ?an #aba_/b p] c5tum & ins]t+ n less ?an #aba_/b p]c5t1 b n m ?an #afb_/c p]c5t12 7,c7 9 subp>agraph 7,f71 by /rik+ no less ?an #aba_/b p] c5tum & ins]t+ n less ?an #aba_/b p]c5t1 b n m ?an #afb_/c p]c5t12 & 7,d7 9 subp>agraph 7,h71 by /rik+ no less ?an #ab & #a_/b p] c5tum & ins]t+ n less ?an #aba_/b p]c5t1 b n m ?an #afb_/c p]c5t14 7e7 ,limitations on am\nt ( di/ribut$ qualifi$ out] ,cont95tal ,%elf rev5ues ,section #aje7;f77#a7 ( ! ,gulf ( ,mexico ,en]gy ,security ,act ( #bjjf 7#dc ,u4,s4,c4 #acca note2 ,public ,law #aji-dcb7 is am5d$-- 7#a7 9 subp>agraph 7,b71 by /rik+ & at ! end2 7#b7 9 subp>agraph 7,c71 by /rik+ #bjee4 & ins]t+ #bjbd22 & 7#c7 by add+ at ! end ! foll[+3 7,d7 #fej1jjj1jjj = ea* ( fiscal ye>s #bjbe ?r\gh #bjcd2 & 7,e7 #ejj1jjj1jjj = ea* ( fiscal ye>s #bjce ?r\gh #bjee4 4 #ejajc4 ,royalties on extract$ me?ane ,section #ejbfc ( ,public ,law #aag-afi 7#cj ,u4,s4,c4 #agbg7 is repeal$4 #ejajd4 ,alaska oil & gas leas+ 7a7 ,def9itions ,9 ?is section3 7#a7 ,coa/al ,pla9 ,! t]m ,coa/al ,pla9 has ! mean+ giv5 ! t]m 9 section #bjjja7;a7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#b7 ,oil & gas program ,! t]m oil & gas program means ! oil & gas program e/abli%$ "u section #bjjja7;b77#b7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,int]ior1 act+ ?r\gh ! ,bureau ( ,l& ,managem5t4 7b7 ,lease sales requir$ 7#a7 ,9 g5]al ,subject to p>agraph 7#c71 9 addition to ! lease sales requir$ "u section #bjjja7;c77#a77;,a7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note71 ! ,secret>y %all conduct n few] ?an #d lease sales area-wide "u ! oil & gas program by n lat] ?an #aj ye>s aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,t]ms & conditions ,9 conduct+ lease sales "u p>agraph 7#a71 ! ,secret>y %all (f] ! same t]ms & conditions z conta9$ 9 ! record ( decision describ$ 9 ! notice ( availability ( ! ,bureau ( ,l& ,managem5t entitl$ ,notice ( ,availability ( ! ,record ( ,decision = ! ,f9al ,environm5tal ,impact ,/atem5t = ! ,coa/al ,pla9 ,oil & ,gas ,leas+ ,program1 ,alaska 7#he ,f$4 ,reg4 #eaged 7,augu/ #ba1 #bjbj774 7#c7 ,sale acreages2 s*$ule 7,a7 ,acreages ,9 conduct+ ! lease sales requir$ "u p>agraph 7#a71 ! ,secret>y %all (f] = lease "u ! oil & gas program-- 7i7 n few] ?an #djj1jjj acres area-wide 9 ea* lease sale2 & 7ii7 ^? areas t h ! highe/ pot5tial = ! discov]y ( hydroc>bons4 7,b7 ,s*$ule ,! ,secret>y %all (f]-- 7i7 ! initial lease sale "u p>agraph 7#a7 n lat] ?an #a ye> aft] ! date ( enactm5t ( ?is ,act2 7ii7 a second lease sale "u p>agraph 7#a7 n lat] ?an #c ye>s aft] ! date ( enactm5t ( ?is ,act2 7iii7 a ?ird lease sale "u p>agraph 7#a7 n lat] ?an #e ye>s aft] ! date ( enactm5t ( ?is ,act2 & 7iv7 a f\r? lease sale "u p>agraph 7#a7 n lat] ?an #g ye>s aft] ! date ( enactm5t ( ?is ,act4 7#d7 ,rights-(-way ,section #bjjja7;c77#b7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note7 %all apply to leases aw>d$ "u ?is subsection4 7#e7 ,surface developm5t ,section #bjjja7;c77#c7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note7 %all apply to leases aw>d$ "u ?is subsection4 7c7 ,receipts ,not)/&+ section #ce ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aia7 & section #bjjja7;b77#e7 ( ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note71 ( ! am\nt ( adju/$ bonus1 r5tal1 & royalty receipts d]iv$ f ! oil & gas program & op]ations on ! ,coa/al ,pla9 pursuant to ?is section-- 7#a7 7,a7 = ea* ( fiscal ye>s #bjbe ?r\gh #bjcc1 #ej p]c5t %all be paid to ! ,/ate ( ,alaska2 & 7,b7 = fiscal ye> #bjcd & ea* fiscal ye> !reaft]1 #gj p]c5t %all be paid to ! ,/ate ( ,alaska2 & 7#b7 ! balance %all be deposit$ into ! ,treasury z miscellane\s receipts4 #ejaje4 ,national ,petroleum ,res]ve-,alaska 7a7 ,def9itions ,9 ?is section3 7#a7 ,,npr-,a f9al environm5tal impact /atem5t ,! t]m ,,npr-,a f9al environm5tal impact /atem5t means ! f9al environm5tal impact /atem5t publi%$ by ! ,bureau ( ,l& ,managem5t entitl$ ,national ,petroleum ,res]ve 9 ,alaska ,integrat$ ,activity ,plan ,f9al ,environm5tal ,impact ,/atem5t & dat$ ,june #bjbj1 includ+ ! errata %eet dat$ ,octob] #f1 #bjbj1 & exclud+ ! errata %eet dat$ ,septemb] #bj1 #bjbb4 7#b7 ,,npr-,a record ( decision ,! t]m ,,npr-,a record ( decision means ! record ( decision publi%$ by ! ,bureau ( ,l& ,managem5t entitl$ ,national ,petroleum ,res]ve 9 ,alaska ,integrat$ ,activity ,plan ,record ( ,decision & dat$ ,decemb] #bjbj4 7#c7 ,program ,! t]m ,program means ! competitive oil & gas leas+1 exploration1 developm5t1 & production program e/abli%$ "u section #ajg ( ! ,naval ,petroleum ,res]ves ,production ,act ( #aigf 7#db ,u4,s4,c4 #fejf;a74 7#d7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,int]ior4 7b7 ,re/oration ( ,,npr-,a oil & gas leas+ program ,effective beg9n+ on ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all exp$iti\sly re/ore & resume oil & gas lease sales "u ! ,program = dome/ic en]gy production & ,f$]al rev5ue 9 ! areas designat$ = oil & gas leas+ z describ$ 9 ! ,,npr-,a f9al environm5tal impact /atem5t & ! ,,npr-,a record ( decision4 7c7 ,resumption ( ,,npr-,a lease sales 7#a7 ,9 g5]al ,subject to p>agraph 7#b71 ! ,secret>y %all conduct n few] ?an #e lease sales "u ! ,program by n lat] ?an #aj ye>s aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,sales acreages2 s*$ule 7,a7 ,acreages ,9 conduct+ ! lease sales requir$ "u p>agraph 7#a71 ! ,secret>y %all (f] n few] ?an #d1jjj1jjj acres 9 ea* lease sale4 7,b7 ,s*$ule ,! ,secret>y %all (f]-- 7i7 an initial lease sale "u p>agraph 7#a7 n lat] ?an #a ye> aft] ! date ( enactm5t ( ?is ,act2 & 7ii7 an additional lease sale "u p>agraph 7#a7 n lat] ?an e #b ye>s aft] ! date ( enactm5t ( ?is ,act4 7d7 ,t]ms & /ipulations = ,,npr-,a lease sales ,9 conduct+ lease sales "u subsection 7c71 ! ,secret>y %all (f] ! same lease =m1 lease t]ms1 economic conditions1 & /ipulations z describ$ 9 ! ,,npr-,a f9al environm5tal impact /atem5t & ! ,,npr-,a record ( decision4 7e7 ,receipts ,section #ajg7l7 ( ! ,naval ,petroleum ,res]ves ,production ,act ( #aigf 7#db ,u4,s4,c4 #fejf;a7l77 is am5d$-- 7#a7 by /rik+ ,all receipts f & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 all receipts f 2 & 7#b7 by add+ at ! end ! foll[+3 7#b7 ,p]c5t %>e = fiscal ye> #bjcd & !reaft] ,beg9n+ 9 fiscal ye> #bjcd1 ( ! receipts f sales1 r5tals1 bonuses1 & royalties on leases issu$ pursuant to ?is section aft] ! date ( enactm5t ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress7-- 7,a7 #gj p]c5t %all be paid to ! ,/ate ( ,alaska2 & 7,b7 #cj p]c5t %all be paid into ! ,treasury ( ! ,unit$ ,/ates4 4 ,b ,m9+ #ejbja4 ,coal leas+ 7a7 ,def9itions ,9 ?is section3 7#a7 ,coal lease ,! t]m coal lease means a lease ent]$ into by ! ,unit$ ,/ates z lessor1 ?r\gh ! ,bureau ( ,l& ,managem5t1 & an applicant on ,bureau ( ,l& ,managem5t ,=m #cdjj-jab 7or a successor =m t conta9s ! t]ms ( a coal lease74 7#b7 ,qualifi$ application ,! t]m qualifi$ application means an application = a coal lease p5d+ z ( ! date ( enactm5t ( ?is ,act or submitt$ )9 #ij days !reaft] "u ! lease by application program adm9i/]$ by ! ,bureau ( ,l& ,managem5t pursuant to ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aha et seq47 = :i* any requir$ environm5tal review has comm5c$ or ! ,director ( ! ,bureau ( ,l& ,managem5t det]m9es c comm5ce )9 #ij days aft] receiv+ ! application4 7b7 ,coal leas+ activities ,n lat] ?an #ij days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y ( ! ,int]ior-- 7#a7 %all-- 7,a7 ) respect to ea* qualifi$ application-- 7i7 if n previ\sly publi%$ = public comm5t1 publi% any requir$ environm5tal review2 7ii7 e/abli% ! fair m>ket value ( ! applicable coal tract2 7iii7 hold a lease sale ) respect to ! applicable coal tract2 & 7iv7 id5tify ! highe/ bidd] at or above ! fair m>ket value & take all o!r int]m$iate actions necess>y to id5tify ! w9n+ bidd] & grant ! qualifi$ application2 & 7#b7 may-- 7,a7 ) respect to a previ\sly issu$ coal lease1 grant any additional approvals ( ! ,dep>tm5t ( ! ,int]ior requir$ = m9+ activities to comm5ce2 & 7,b7 aft] complet+ ! actions requir$ by clauses 7i7 ?r\gh 7iv7 ( p>agraph 7#a77;,a71 grant ! qualifi$ application & issue ! applicable lease to ! p]son t submitt$ ! qualifi$ application if t p]son submitt$ ! w9n+ bid 9 ! lease sale held "u clause 7iii7 ( p>agraph 7#a77;,a74 #ejbjb4 ,coal royalty 7a7 ,rate ,section #g7;a7 ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bjg7;a77 is am5d$1 9 ! f\r? s5t5ce1 by /rik+ #aba_/b p] c5tum & ins]t+ #aba_/b p]c5t1 except su* am\nt %all be n m ?an #g p]c5t dur+ ! p]iod t beg9s on ! date ( enactm5t ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress7 & ends ,septemb] #cj1 #bjcd14 7b7 ,applicability to exi/+ leases ,! am5dm5t made by subsection 7a7 %all apply to a coal lease-- 7#a7 issu$ "u section #b ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bja7 be=e1 on1 or aft] ! date ( ! enactm5t ( ?is ,act2 & 7#b7 t has n be5 t]m9at$4 7c7 ,advance royalties ,) respect to a lease issu$ "u section #b ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bja7 = :i* ! lessee has paid advance royalties "u section #g7;b7 ( t ,act 7#cj ,u4,s4,c4 #bjg7;b771 ! ,secret>y ( ! ,int]ior %all provide to ! lessee a cr$it = ! diff]5ce betwe5 ! am\nt paid by ! lessee 9 advance royalties = ! lease be=e ! date ( ! enactm5t ( ?is ,act & ! am\nt ! lessee w\ld h be5 requir$ to pay if ! am5dm5t made by subsection 7a7 _h be5 made be=e ! lessee paid advance royalties = ! lease4 #ejbjc4 ,leases = kn[n recov]able coal res\rces ,not)/&+ section #b7;a77#c77;,a7 ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #bja7;a77#c77;,a77 & section #bjb7;a7 ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agab7;a771 n lat] ?an #ij days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y ( ! ,int]ior %all make available = lease kn[n recov]able coal res\rces ( n less ?an #d1jjj1jjj additional acres on ,f$]al l& locat$ 9 ! #dh contigu\s ,/ates & ,alaska subject to ! jurisdiction ( ! ,secret>y1 b :i* %all n include any ,f$]al l& )9-- 7#a7 a ,national ,monum5t2 7#b7 a ,national ,recreation ,area2 7#c7 a compon5t ( ! ,national ,wild]ness ,pres]vation ,sy/em2 7#d7 a compon5t ( ! ,national ,wild & ,sc5ic ,riv]s ,sy/em2 7#e7 a compon5t ( ! ,national ,trails ,sy/em2 7#f7 a ,national ,cons]vation ,area2 7#g7 a unit ( ! ,national ,wildlife ,refuge ,sy/em2 7#h7 a unit ( ! ,national ,fi% ,hat*]y ,sy/em2 or 7#i7 a unit ( ! ,national ,p>k ,sy/em4 #ejbjd4 ,au?orization to m9e ,f$]al coal 7a7 ,au?orization ,9 ord] to provide access to coal res]ves 9 adjac5t ,/ate or private l& t )\t an au?orization c\ld n be m9$ economically1 ,f$]al coal res]ves locat$ 9 ,f$]al l& subject to a m9+ plan previ\sly approv$ by ! ,secret>y ( ! ,int]ior z ( ! date ( enactm5t ( ?is ,act & adjac5t to coal res]ves 9 adjac5t ,/ate or private l& are au?oriz$ to be m9$4 7b7 ,requirem5t ,n lat] ?an #ij days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y ( ! ,int]ior %all1 )\t sub/antial modification1 take su* /eps z are necess>y to au?orize ! m9+ ( ,f$]al l& describ$ 9 subsection 7a74 7c7 ,,nepa ,no?+ 9 ?is section %all prev5t a review "u ! ,national ,environm5tal ,policy ,act ( #aifi 7#db ,u4,s4,c4 #dcba et seq474 ,c ,l&s #ejcja4 ,timb] sales & long-t]m contract+ = ! ,=e/ ,s]vice & ! ,bureau ( ,l& ,managem5t 7a7 ,=e/ ,s]vice 7#a7 ,def9itions ,9 ?is subsection3 7,a7 ,=e/ plan ,! t]m =e/ plan means a l& & res\rce managem5t plan prep>$ by ! ,secret>y = a unit ( ! ,national ,=e/ ,sy/em pursuant to section #f ( ! ,=e/ & ,rangel& ,r5ewable ,res\rces ,plann+ ,act ( #aigd 7#af ,u4,s4,c4 #afjd74 7,b7 ,national ,=e/ ,sy/em 7i7 ,9 g5]al ,! t]m ,national ,=e/ ,sy/em means l& ( ! ,national ,=e/ ,sy/em 7z def9$ 9 section #aa7;a7 ( ! ,=e/ & ,rangel& ,r5ewable ,res\rces ,plann+ ,act ( #aigd 7#af ,u4,s4,c4 #afji7;a777 adm9i/]$ by ! ,secret>y4 7ii7 ,exclusions ,! t]m ,national ,=e/ ,sy/em does n include any =e/ res]ve n creat$ f ! public doma94 7,c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,agriculture1 act+ ?r\gh ! ,*ief ( ! ,=e/ ,s]vice4 7#b7 ,timb] sales on public doma9 =e/ res]ves 7,a7 ,9 g5]al ,= ea* ( fiscal ye>s #bjbf ?r\gh #bjcd1 ! ,secret>y %all sell timb] annually on ,national ,=e/ ,sy/em l& 9 a total quantity t is n less ?an #bej1jjj1jjj bo>d-feet great] ?an ! quantity ( bo>d-feet sold 9 ! previ\s fiscal ye>4 7,b7 ,limitation ,! timb] sales "u subp>agraph 7,a7 %all be subject to ! maximum all[able sale quantity ( timb] or ! project$ timb] sale quantity "u ! applicable =e/ plan 9 effect on ! date ( enactm5t ( ?is ,act4 7#c7 ,long-t]m contract+ = ! ,=e/ ,s]vice 7,a7 ,long-t]m contract+ ,= ! p]iod ( fiscal ye>s #bjbe ?r\gh #bjcd1 ! ,secret>y %all ent] into n few] ?an #dj long-t]m timb] sale contracts ) private p]sons or o!r public or private entities "u subsection 7a7 ( section #ad ( ! ,national ,=e/ ,managem5t ,act ( #aigf 7#af ,u4,s4,c4 #dgb;a7 = ! sale ( national =e/ mat]ials 7z def9$ 9 subsection 7e77#a7 ( t section7 9 ! ,national ,=e/ ,sy/em4 7,b7 ,contract l5g? ,! p]iod ( a timb] sale contract ent]$ into to meet ! requirem5t "u subp>agraph 7,a7 %all be n less ?an #bj ye>s1 ) options = ext5sions or r5ewals1 z det]m9$ by ! ,secret>y4 7,c7 ,receipts ,any monies d]iv$ f a timb] sale contract ent]$ into to meet ! requirem5ts "u subp>agraphs 7,a7 & 7,b7 %all be deposit$ 9 ! g5]al fund ( ! ,treasury4 7b7 ,bureau ( ,l& ,managem5t 7#a7 ,def9itions ,9 ?is subsection3 7,a7 ,public l&s ,! t]m public l&s has ! mean+ giv5 ! t]m 9 section #ajc ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agjb74 7,b7 ,res\rce managem5t plan ,! t]m res\rce managem5t plan means a l& use plan prep>$ = public l&s "u section #bjb ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agab74 7,c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,int]ior1 act+ ?r\gh ! ,director ( ! ,bureau ( ,l& ,managem5t4 7#b7 ,timb] sales on public l&s 7,a7 ,9 g5]al ,= ea* ( fiscal ye>s #bjbf ?r\gh #bjcd1 ! ,secret>y %all sell timb] annually on public l&s 9 a total quantity t is n less ?an #bj1jjj1jjj bo>d-feet great] ?an ! quantity ( bo>d-feet sold 9 ! previ\s fiscal ye>4 7,b7 ,limitation ,! timb] sales "u subp>agraph 7,a7 %all be subject to ! applicable res\rce managem5t plan 9 effect on ! date ( enactm5t ( ?is ,act4 7#c7 ,long-t]m contract+ = ! ,bureau ( ,l& ,managem5t 7,a7 ,long-t]m contract+ ,= ! p]iod ( fiscal ye>s #bjbe ?r\gh #bjcd1 ! ,secret>y %all ent] into n few] ?an #e long-t]m contracts ) private p]sons or o!r public or private entities "u section #a ( ! ,act ( ,july #ca1 #aidg 7commonly kn[n z ! ,mat]ials ,act ( #aidg7 7#fa ,/at4 #fha1 *apt] #djf2 #cj ,u4,s4,c4 #fja71 = ! disposal ( vegetative mat]ials describ$ 9 t section on public l&s4 7,b7 ,contract l5g? ,! p]iod ( a contract ent]$ into to meet ! requirem5t "u subp>agraph 7,a7 %all be n less ?an #bj ye>s1 ) options = ext5sions or r5ewals1 z det]m9$ by ! ,secret>y4 7,c7 ,receipts ,any monies d]iv$ f a contract ent]$ into to meet ! requirem5ts "u subp>agraphs 7,a7 & 7,b7 %all be deposit$ 9 ! g5]al fund ( ! ,treasury4 #ejcjb4 ,r5ewable en]gy fees on ,f$]al l& 7a7 ,def9itions ,9 ?is section3 7#a7 ,annual adju/m5t factor ,! t]m ,annual ,adju/m5t ,factor means #c p]c5t4 7#b7 ,encumbrance factor ,! t]m ,encumbrance ,factor means-- 7,a7 #ajj p]c5t = a sol> en]gy g5]ation facility2 & 7,b7 an am\nt det]m9$ by ! ,secret>y1 b n less ?an #aj p]c5t = a w9d en]gy g5]ation facility4 7#c7 ,national ,=e/ ,sy/em 7,a7 ,9 g5]al ,! t]m ,national ,=e/ ,sy/em means l& ( ! ,national ,=e/ ,sy/em 7z def9$ 9 section #aa7;a7 ( ! ,=e/ & ,rangel& ,r5ewable ,res\rces ,plann+ ,act ( #aigd 7#af ,u4,s4,c4 #afji7;a777 adm9i/]$ by ! ,secret>y ( ,agriculture4 7,b7 ,exclusion ,! t]m ,national ,=e/ ,sy/em does n include any =e/ res]ve n creat$ f ! public doma94 7#d7 ,p]-acre rate ,! t]m ,p]-,acre ,rate1 ) respect to a "r-(-way1 means ! av]age ( ! p]-acre pa/urel& r5tal rates publi%$ 9 ! ,ca% ,r5ts ,survey by ! ,national ,agricultural ,/ati/ics ,s]vice = ! ,/ate 9 :i* ! "r-(-way is locat$ ov] ! #e cal5d>-ye> p]iod prec$+ ! issuance or r5ewal ( ! "r-(-way4 7#e7 ,project ,! t]m project means a sy/em describ$ 9 section #bhja4i7;a77#d7 ( title #dc1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ?is ,act74 7#f7 ,public l& ,! t]m public l& means-- 7,a7 public l&s 7z def9$ 9 section #ajc ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agjb772 & 7,b7 ,national ,=e/ ,sy/em l&4 7#g7 ,r5ewable en]gy project ,! t]m r5ewable en]gy project means a project locat$ on public l& t uses w9d or sol> en]gy to g5]ate en]gy4 7#h7 ,"r-(-way ,! t]m "r-(-way has ! mean+ giv5 ! t]m 9 section #ajc ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agjb74 7#i7 ,secret>y ,! t]m ,secret>y means-- 7,a7 ! ,secret>y ( ! ,int]ior1 ) respect to l& controll$ or adm9i/]$ by ! ,secret>y ( ! ,int]ior2 & 7,b7 ! ,secret>y ( ,agriculture1 ) respect to ,national ,=e/ ,sy/em l&4 7b7 ,acreage r5t = w9d & sol> rights-(-way 7#a7 ,9 g5]al ,pursuant to section #ejd7;g7 ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agfd7;g771 ! ,secret>y %all1 subject to p>agraph 7#c7 & n lat] ?an ,janu>y #a ( ea* cal5d> ye>1 collect f ! hold] ( a "r-(-way = a r5ewable en]gy project an acreage r5t 9 an am\nt det]m9$ by ! equation describ$ 9 p>agraph 7#b74 7#b7 ,calculation ( acreage r5t rate 7,a7 ,equation ,! am\nt ( an acreage r5t collect$ "u p>agraph 7#a7 %all be det]m9$ us+ ! foll[+ equation3 ,acreage r5t ,a ,b 77#a ,c7,d774 7,b7 ,def9itions ,= purposes ( ! equation describ$ 9 subp>agraph 7,a73 7i7 ,! lett] ,a means ! ,p]-,acre ,rate4 7ii7 ,! lett] ,b means ! ,encumbrance ,factor4 7iii7 ,! lett] ,c means ! ,annual ,adju/m5t ,factor4 7iv7 ,! lett] ,d means ! ye> 9 ! t]m ( ! "r-(-way4 7#c7 ,paym5t until production ,! hold] ( a "r-(-way = a r5ewable en]gy project %all pay an acreage r5t collect$ "u p>agraph 7#a7 until ! date on :i* en]gy g5]ation beg9s4 7c7 ,capacity fees 7#a7 ,9 g5]al ,! ,secret>y %all1 subject to p>agraph 7#c71 annually collect a capacity fee f ! hold] ( a "r-(-way = a r5ewable en]gy project bas$ on ! am\nt describ$ 9 p>agraph 7#b74 7#b7 ,calculation ( capacity fee ,! am\nt ( a capacity fee collect$ "u p>agraph 7#a7 %all be equal to ! great] (-- 7,a7 an am\nt equal to ! acreage r5t describ$ 9 subsection 7b72 & 7,b7 #c4i p]c5t ( ! gross proce$s f ! sale ( electricity produc$ by ! r5ewable en]gy project4 7#c7 ,multiple-use r$uction factor 7,a7 ,application ,! hold] ( a "r-(-way = a w9d en]gy g5]ation project may reque/ t ! ,secret>y apply a multiple-use r$uction factor ( #aj-p]c5t to ! am\nt ( a capacity fee det]m9$ "u p>agraph 7#b7 by submitt+ to ! ,secret>y an application at su* "t1 9 su* mann]1 & conta9+ su* in=mation z ! ,secret>y may require4 7,b7 ,approval ,! ,secret>y may approve an application submitt$ "u subp>agraph 7,a7 only if n less ?an #be p]c5t ( ! l& )9 ! area ( ! "r-(-way is au?oriz$ = use1 occupancy1 or developm5t ) respect to an activity o!r ?an ! g5]ation ( w9d en]gy = ! entirety ( ! ye> 9 :i* ! capacity fee is collect$4 7,c7 ,late det]m9ation 7i7 ,9 g5]al ,if ! ,secret>y approves an application "u subp>agraph 7,b7 = a w9d en]gy g5]ation project aft] ! date on :i* ! hold] ( ! "r-(-way = ! project beg9s pay+ a capacity fee1 ! ,secret>y %all apply ! multiple-use r$uction factor describ$ 9 subp>agraph 7,a7 to ! capacity fee = ! fir/ ye> beg9n+ aft] ! date ( approval & ea* ye> !reaft] = ! p]iod dur+ :i* ! "r-(-way rema9s 9 effect4 7ii7 ,refund ,! ,secret>y may n refund ! hold] ( a "r-(-way = ! diff]5ce 9 ! am\nt ( a capacity fee paid 9 a previ\s ye>4 7d7 ,late paym5t fee2 t]m9ation 7#a7 ,9 g5]al ,! ,secret>y may *>ge ! hold] ( a "r-(-way = a r5ewable en]gy project a late paym5t fee if ! ,secret>y does n receive paym5t = ! acreage r5t "u subsection 7b7 or ! capacity fee "u subsection 7c7 by ! date t is #ae days aft] ! date on :i* ! paym5t 0 due4 7#b7 ,t]m9ation ( "r-(-way ,! ,secret>y may t]m9ate a "r-(-way = a r5ewable en]gy project if ! ,secret>y does n receive paym5t = ! acreage r5t "u subsection 7b7 or ! capacity fee "u subsection 7c7 by ! date t is #ij days aft] ! date on :i* ! paym5t 0 due4 #ejcjc4 ,r5ewable en]gy rev5ue %>+ 7a7 ,def9itions ,9 ?is section3 7#a7 ,c\nty ,! t]m c\nty includes a p>i%1 t[n%ip1 bor\gh1 & any o!r simil>1 indep5d5t unit ( local gov]nm5t4 7#b7 ,cov]$ l& ,! t]m cov]$ l& means l& t is-- 7,a7 public l& adm9i/]$ by ! ,secret>y2 & 7,b7 n exclud$ f ! developm5t ( sol> or w9d en]gy "u-- 7i7 a l& use plan2 or 7ii7 o!r ,f$]al law4 7#c7 ,national ,=e/ ,sy/em 7,a7 ,9 g5]al ,! t]m ,national ,=e/ ,sy/em means l& ( ! ,national ,=e/ ,sy/em 7z def9$ 9 section #aa7;a7 ( ! ,=e/ & ,rangel& ,r5ewable ,res\rces ,plann+ ,act ( #aigd 7#af ,u4,s4,c4 #afji7;a777 adm9i/]$ by ! ,secret>y ( ,agriculture4 7,b7 ,exclusion ,! t]m ,national ,=e/ ,sy/em does n include any =e/ res]ve n creat$ f ! public doma94 7#d7 ,public l& ,! t]m public l& means-- 7,a7 public l&s 7z def9$ 9 section #ajc ( ! ,f$]al ,l& ,policy & ,managem5t ,act ( #aigf 7#dc ,u4,s4,c4 #agjb772 & 7,b7 ,national ,=e/ ,sy/em l&4 7#e7 ,r5ewable en]gy project ,! t]m r5ewable en]gy project means a sy/em describ$ 9 section #bhja4i7;a77#d7 ( title #dc1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ?is ,act71 locat$ on cov]$ l& t uses w9d or sol> en]gy to g5]ate en]gy4 7#f7 ,secret>y ,! t]m ,secret>y means-- 7,a7 ! ,secret>y ( ! ,int]ior1 ) respect to l& controll$ or adm9i/]$ by ! ,secret>y ( ! ,int]ior2 & 7,b7 ! ,secret>y ( ,agriculture1 ) respect to ,national ,=e/ ,sy/em l&4 7b7 ,disposition ( rev5ue 7#a7 ,disposition ( rev5ues ,beg9n+ on ,janu>y #a1 #bjbf1 ! am\nts collect$ f a r5ewable en]gy project z bonus bids1 r5tals1 fees1 or o!r paym5ts "u a "r-(-way1 p]mit1 lease1 or o!r au?orization %all-- 7,a7 be deposit$ 9 ! g5]al fund ( ! ,treasury2 & 7,b7 )\t fur!r appropriation or fiscal ye> limitation1 be allocat$ z foll[s3 7i7 #be p]c5t %all be paid f am\nts 9 ! g5]al fund ( ! ,treasury to ! ,/ate )9 ! b\nd>ies ( :i* ! rev5ue is d]iv$4 7ii7 #be p]c5t %all be paid f am\nts 9 ! g5]al fund ( ! ,treasury to ea* c\nty 9 a ,/ate )9 ! b\nd>ies ( :i* ! rev5ue is d]iv$1 to be allocat$ among ea* applicable c\nty bas$ on ! p]c5tage ( c\nty l& f :i* ! rev5ue is d]iv$4 7#b7 ,paym5ts to /ates & c\nties 7,a7 ,9 g5]al ,am\nts paid to ,/ates & c\nties "u p>agraph 7#a7 %all be us$ 9 accordance ) ! requirem5ts ( section #ce ( ! ,m9]al ,leas+ ,act 7#cj ,u4,s4,c4 #aia74 7,b7 ,paym5ts 9 lieu ( taxes ,a paym5t to a c\nty "u p>agraph 7#a7 %all be 9 addition to a paym5t 9 lieu ( taxes receiv$ by ! c\nty "u *apt] #fi ( title #ca1 ,unit$ ,/ates ,code4 7,c7 ,tim+ ,! am\nts requir$ to be paid "u p>agraph 7#a77;,b7 = an applicable fiscal ye> %all be made available 9 ! fiscal ye> t imm$iately foll[s ! fiscal ye> = :i* ! am\nts 7 collect$4 #ejcjd4 ,rescission ( ,national ,p>k ,s]vice & ,bureau ( ,l& ,managem5t funds ,!re are resc9d$ ! unobligat$ balances ( am\nts made available by ! foll[+ sections ( ,public ,law #aag-afi 7commonly kn[n z ! ,inflation ,r$uction ,act ( #bjbb7 7#acf ,/at4 #ahah73 7#a7 ,section #ejbba 7#acf ,/at4 #bjeb74 7#b7 ,section #ejbbb 7#acf ,/at4 #bjeb74 7#c7 ,section #ejbbc 7#acf ,/at4 #bjeb74 #ejcje4 ,celebrat+ ,am]ica's #bej? anniv]s>y ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ! ,int]ior 7act+ ?r\gh ! ,director ( ! ,national ,p>k ,s]vice7 = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #aej1jjj1jjj = ev5ts1 celebrations1 & activities surr\nd+ ! obs]vance & commemoration ( ! #bej? anniv]s>y ( ! f\nd+ ( ! ,unit$ ,/ates1 to rema9 available ?r\gh fiscal ye> #bjbh4 ,d ,en]gy #ejdja4 ,/rategic ,petroleum ,res]ve 7a7 ,en]gy ,policy & ,cons]vation ,act def9itions ,9 ?is section1 ! t]ms relat$ facility1 /orage facility1 & ,/rategic ,petroleum ,res]ve h ! mean+s giv5 ^? t]ms 9 section #aeb ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fbcb74 7b7 ,appropriations ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,dep>tm5t ( ,en]gy = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi-- 7#a7 #bah1jjj1jjj = ma9t5ance (1 includ+ repairs to1 /orage facilities & relat$ facilities ( ! ,/rategic ,petroleum ,res]ve2 & 7#b7 #aga1jjj1jjj to acquire1 by pur*ase1 petroleum products = /orage 9 ! ,/rategic ,petroleum ,res]ve4 7c7 ,repeal ( /rategic petroleum res]ve drawd[n & sale m&ate ,section #bjjjc ( ,public ,law #aae-ig 7#db ,u4,s4,c4 #fbda note7 is repeal$4 #ejdjb4 ,repeals2 rescissions 7a7 ,repeal & rescission ,section #ejadb ( ,public ,law #aag-afi 7#acf ,/at4 #bjdd7 7commonly kn[n z ! ,inflation ,r$uction ,act ( #bjbb7 is repeal$ & ! unobligat$ balance ( am\nts made available "u t section 7z 9 effect on ! day be=e ! date ( enactm5t ( ?is ,act7 is resc9d$4 7b7 ,rescissions 7#a7 ,9 g5]al ,! unobligat$ balances ( am\nts made available "u ! sections describ$ 9 p>agraph 7#b7 are resc9d$4 7#b7 ,sections describ$ ,! sections ref]r$ to 9 p>agraph 7#a7 are ! foll[+ sections ( ,public ,law #aag-afi 7commonly kn[n z ! ,inflation ,r$uction ,act ( #bjbb73 7,a7 ,section #ejabc 7#db ,u4,s4,c4 #ahgie;b74 7,b7 ,section #ejada 7#acf ,/at4 #bjdb74 7,c7 ,section #ejadd 7#acf ,/at4 #bjdd74 7,d7 ,section #ejade 7#acf ,/at4 #bjde74 7,e7 ,section #ejaea 7#db ,u4,s4,c4 #ahgae74 7,f7 ,section #ejaeb 7#db ,u4,s4,c4 #ahgae;a74 7,g7 ,section #ejaec 7#db ,u4,s4,c4 #ahgae;b74 7,h7 ,section #ejafa 7#db ,u4,s4,c4 #agaac;b74 #ejdjc4 ,en]gy dom9ance f9anc+ 7a7 ,9 g5]al ,section #agjf ( ! ,en]gy ,policy ,act ( #bjje 7#db ,u4,s4,c4 #afeag7 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 9 p>agraph 7#a71 by /rik+ or at ! end2 7,b7 9 p>agraph 7#b71 by /rik+ avoid & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ increase capacity or output2 or2 & 7,c7 by add+ at ! end ! foll[+3 7#c7 support or enable ! provision ( kn[n or =eca/able electric supply at "t int]vals necess>y to ma9ta9 or enhance grid reliability or o!r sy/em adequacy ne$s4 2 7#b7 by /rik+ subsection 7c72 7#c7 by r$esignat+ subsections 7d7 ?r\gh 7f7 z subsections 7c7 ?r\gh 7e71 respectively2 7#d7 9 subsection 7c7 7z s r$esignat$7-- 7,a7 9 p>agraph 7#a71 by add+ & at ! end2 7,b7 by /rik+ p>agraph 7#b72 & 7,c7 by r$esignat+ p>agraph 7#c7 z p>agraph 7#b72 7#e7 9 subsection 7e7 7z s r$esignat$71 by /rik+ =-- 9 ! matt] prec$+ p>agraph 7#a7 & all t foll[s ?r\gh ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ = enabl+ ! id5tification1 leas+1 developm5t1 production1 process+1 transportation1 transmission1 ref9+1 & g5]ation ne$$ = en]gy & critical m9]als42 & 7#f7 by add+ at ! end ! foll[+3 7f7 ,fund+ 7#a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #a1jjj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbh1 to c>ry out activities "u ?is section4 7#b7 ,adm9i/rative co/s ,( ! am\nt made available "u p>agraph 7#a71 ! ,secret>y %all use n m ?an #c p]c5t = adm9i/rative exp5ses4 4 7b7 ,commitm5t au?ority ,section #ejadd7;b7 ( ,public ,law #aag-afi 7commonly kn[n z ! ,inflation ,r$uction ,act ( #bjbb7 7#acf ,/at4 #bjde7 is am5d$ by /rik+ #bjbf & ins]t+ #bjbh4 #ejdjd4 ,trans=mational artificial intellig5ce models 7a7 ,def9itions ,9 ?is section3 7#a7 ,am]ican sci5ce cl\d ,! t]m ,am]ican sci5ce cl\d means a sy/em ( ,unit$ ,/ates gov]nm5t1 academic1 & private sector programs & infra/ructures utiliz+ cl\d comput+ te*nologies to facilitate & support sci5tific rese>*1 data %>+1 & computational analysis across v>i\s discipl9es :ile ensur+ compliance ) applicable legal1 regulatory1 & privacy /&>ds4 7#b7 ,artificial intellig5ce ,! t]m artificial intellig5ce has ! mean+ giv5 ! t]m 9 section #ejjb ( ! ,national ,artificial ,intellig5ce ,initiative ,act ( #bjbj 7#ae ,u4,s4,c4 #idja74 7b7 ,trans=mational models ,! ,secret>y ( ,en]gy %all-- 7#a7 mobilize ,national ,laboratories to p>tn] ) indu/ry sectors )9 ! ,unit$ ,/ates to curate ! sci5tific data ( ! ,dep>tm5t ( ,en]gy across ! ,national ,laboratory complex s t ! data is /ructur$1 clean$1 & preprocess$ 9 a way t makes x suitable = use 9 artificial intellig5ce & ma*9e le>n+ models2 & 7#b7 initiate se$ ef=ts = self-improv+ artificial intellig5ce models = sci5ce & eng9e]+ p[]$ by ! data describ$ 9 p>agraph 7#a74 7c7 ,uses 7#a7 ,microelectronics ,! curat$ data describ$ 9 subsection 7b77#a7 may be us$ to rapidly develop next-g5]ation microelectronics t h great] capabilities beyond ,moore's law :ile requir+ l[] en]gy consumption4 7#b7 ,new en]gy te*nologies ,! artificial intellig5ce models develop$ "u subsection 7b77#b7 %all be provid$ to ! sci5tific community ?r\gh ! ,am]ican sci5ce cl\d to accel]ate innovation 9 discov]y sci5ce & eng9e]+ = new en]gy te*nologies4 7d7 ,appropriations ,!re is appropriat$1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 #aej1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbf1 to c>ry out ?is section4 ,e ,wat] #ejeja4 ,wat] conveyance & surface wat] /orage enhancem5t ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ! ,int]ior1 act+ ?r\gh ! ,commission] ( ,reclamation1 = fiscal ye> #bjbe1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 #a1jjj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjcd1 = con/ruction & associat$ activities t re/ore or increase ! capacity or use ( exi/+ conveyance facilities con/ruct$ by ! ,bureau ( ,reclamation or = con/ruction & associat$ activities t increase ! capacity ( exi/+ ,bureau ( ,reclamation surface wat] /orage facilities1 9 a mann] z det]m9$ by ! ,secret>y ( ! ,int]ior1 act+ ?r\gh ! ,commission] ( ,reclamation3 ,provid$1 ,t1 = ! purposes ( section #bjc ( ! ,reclamation ,re=m ,act ( #aihb 7#dc ,u4,s4,c4 #cij;cc7 or section #cdjd7;a7 ( ! ,reclamation ,projects ,au?orization & ,adju/m5t ,act ( #aiib 7,public ,law #ajb-ege2 #ajf ,/at4 #dgjh71 a contract or agreem5t ent]$ into pursuant to ?is section %all n be treat$ z a new or am5d$ contract3 ,provid$ fur!r1 ,t none ( ! funds provid$ "u ?is section %all be reimbursable or subject to mat*+ or co/-%>+ requirem5ts4 ,,vi ,committee on ,environm5t & ,public ,works #fjjja4 ,rescission ( fund+ = clean heavy-duty vehicles ,! unobligat$ balances ( am\nts made available to c>ry out section #acb ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdcb7 are resc9d$4 #fjjjb4 ,repeal ( ,gre5h\se ,gas ,r$uction ,fund ,section #acd ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdcd7 is repeal$ & ! unobligat$ balances ( am\nts made available to c>ry out t section 7z 9 effect on ! day be=e ! date ( enactm5t ( ?is ,act7 are resc9d$4 #fjjjc4 ,rescission ( fund+ = diesel emissions r$uctions ,! unobligat$ balances ( am\nts made available to c>ry out section #fjajd ( ,public ,law #aag-afi 7#acf ,/at4 #bjfg7 are resc9d$4 #fjjjd4 ,rescission ( fund+ to address air pollution ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaje ( ,public ,law #aag-afi 7#acf ,/at4 #bjfg7 are resc9d$4 #fjjje4 ,rescission ( fund+ to address air pollution at s*ools ,! unobligat$ balances ( am\nts made available to c>ry out section #fjajf ( ,public ,law #aag-afi 7#acf ,/at4 #bjfi7 are resc9d$4 #fjjjf4 ,rescission ( fund+ = ! l[ emissions electricity program ,! unobligat$ balances ( am\nts made available to c>ry out section #ace ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdce7 are resc9d$4 #fjjjg4 ,rescission ( fund+ = section #baa7o7 ( ! ,clean ,air ,act ,! unobligat$ balances ( am\nts made available to c>ry out section #fjajh ( ,public ,law #aag-afi 7#acf ,/at4 #bjgj7 are resc9d$4 #fjjjh4 ,rescission ( fund+ = implem5tation ( ! ,am]ican ,innovation & ,manufactur+ ,act ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaji ( ,public ,law #aag-afi 7#acf ,/at4 #bjga7 are resc9d$4 #fjjji4 ,rescission ( fund+ = en=cem5t te*nology & public in=mation ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaaj ( ,public ,law #aag-afi 7#acf ,/at4 #bjga7 are resc9d$4 #fjjaj4 ,rescission ( fund+ = gre5h\se gas corporate report+ ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaaa ( ,public ,law #aag-afi 7#acf ,/at4 #bjgb7 are resc9d$4 #fjjaa4 ,rescission ( fund+ = environm5tal product decl>ation assi/ance ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaab ( ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note2 #acf ,/at4 #bjgb7 are resc9d$4 #fjjab4 ,rescission ( fund+ = me?ane emissions & wa/e r$uction inc5tive program = petroleum & natural gas sy/ems 7a7 ,rescission ,! unobligat$ balances ( am\nts made available to c>ry out subsections 7a7 & 7b7 ( section #acf ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7 are resc9d$4 7b7 ,p]iod ,section #acf7;g7 ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7;g77 is am5d$ by /rik+ cal5d> ye> #bjbd & ins]t+ cal5d> ye> #bjcd4 #fjjac4 ,rescission ( fund+ = gre5h\se gas air pollution plans & implem5tation grants ,! unobligat$ balances ( am\nts made available to c>ry out section #acg ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdcg7 are resc9d$4 #fjjad4 ,rescission ( fund+ = environm5tal protection ag5cy effici5t1 accurate1 & timely reviews ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaae ( ,public ,law #aag-afi 7#acf ,/at4 #bjgg7 are resc9d$4 #fjjae4 ,rescission ( fund+ = l[-embodi$ c>bon label+ = con/ruction mat]ials ,! unobligat$ balances ( am\nts made available to c>ry out section #fjaaf ( ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note2 #acf ,/at4 #bjgg7 are resc9d$4 #fjjaf4 ,rescission ( fund+ = environm5tal & climate ju/ice block grants ,! unobligat$ balances ( am\nts made available to c>ry out section #ach ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdch7 are resc9d$4 #fjjag4 ,rescission ( fund+ = ,,esa recov]y plans ,! unobligat$ balances ( am\nts made available to c>ry out section #fjcja ( ,public ,law #aag-afi 7#acf ,/at4 #bjgi7 are resc9d$4 #fjjah4 ,rescission ( fund+ = environm5tal & climate data collection ,! unobligat$ balances ( am\nts made available to c>ry out section #fjdja ( ,public ,law #aag-afi 7#acf ,/at4 #bjgi7 are resc9d$4 #fjjai4 ,rescission ( neighborhood access & equity grant program ,! unobligat$ balances ( am\nts made available to c>ry out section #agg ( title #bc1 ,unit$ ,/ates ,code1 are resc9d$4 #fjjbj4 ,rescission ( fund+ = ,f$]al build+ assi/ance ,! unobligat$ balances ( am\nts made available to c>ry out section #fjejb ( ,public ,law #aag-afi 7#acf ,/at4 #bjhc7 are resc9d$4 #fjjba4 ,rescission ( fund+ = l[-c>bon mat]ials = ,f$]al build+s ,! unobligat$ balances ( am\nts made available to c>ry out section #fjejc ( ,public ,law #aag-afi 7#acf ,/at4 #bjhc7 are resc9d$4 #fjjbb4 ,rescission ( fund+ = ,,gsa em]g+ & su/a9able te*nologies ,! unobligat$ balances ( am\nts made available to c>ry out section #fjejd ( ,public ,law #aag-afi 7#acf ,/at4 #bjhc7 are resc9d$4 #fjjbc4 ,rescission ( environm5tal review implem5tation funds ,! unobligat$ balances ( am\nts made available to c>ry out section #agh ( title #bc1 ,unit$ ,/ates ,code1 are resc9d$4 #fjjbd4 ,rescission ( l[-c>bon transportation mat]ials grants ,! unobligat$ balances ( am\nts made available to c>ry out section #agi ( title #bc1 ,unit$ ,/ates ,code1 are resc9d$4 #fjjbe4 ,john ,f4 ,k5n$y ,c5t] = ! ,p]=m+ ,arts 7a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #bef1feg1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = necess>y exp5ses = capital repair1 re/oration1 ma9t5ance backlog1 & security /ructures ( ! build+ & site ( ! ,john ,f4 ,k5n$y ,c5t] = ! ,p]=m+ ,arts4 7b7 ,adm9i/rative co/s ,( ! am\nts made available "u subsection 7a71 n m ?an #c p]c5t may be us$ = adm9i/rative co/s necess>y to c>ry out ?is section4 #fjjbf4 ,project sponsor opt-9 fees = environm5tal reviews ,title ,i ( ! ,national ,environm5tal ,policy ,act ( #aifi 7#db ,u4,s4,c4 #dcca et seq47 is am5d$ by add+ at ! end ! foll[+3 #aab4 ,project sponsor opt-9 fees = environm5tal reviews 7a7 ,process 7#a7 ,project sponsor ,a project sponsor t int5ds to pay a fee "u ?is section = ! prep>ation1 or sup]vision ( ! prep>ation1 ( an environm5tal assessm5t or environm5tal impact /atem5t = a project %all submit to ! ,c\ncil-- 7,a7 a description ( ! project2 & 7,b7 a decl>ation ( :e!r ! project sponsor int5ds to prep>e ! environm5tal assessm5t or environm5tal impact /atem5t "u section #ajg7;f74 7#b7 ,c\ncil on environm5tal quality ,n lat] ?an #ae days aft] ! date on :i* ! ,c\ncil receives in=mation describ$ 9 p>agraph 7#a7 f a project sponsor1 ! ,c\ncil %all provide to ! project sponsor notice ( ! am\nt ( ! fee to be paid "u ?is section1 z det]m9$ "u subsection 7b74 7#c7 ,paym5t ( fee ,a project sponsor may pay a fee "u ?is section aft] receipt ( ! notice describ$ 9 p>agraph 7#b74 7#d7 ,deadl9e = environm5tal reviews = :i* a fee is paid ,not)/&+ section #ajg7;g77#a7-- 7,a7 an environm5tal assessm5t = :i* a fee is paid "u ?is section %all be complet$ n lat] ?an #ahj days aft] ! date on :i* ! fee is paid2 & 7,b7 an environm5tal impact /atem5t = :i* a fee is paid "u ?is section %all be complet$ n lat] ?an #a ye> aft] ! date ( publication ( ! notice ( int5t to prep>e ! environm5tal impact /atem5t4 7b7 ,fee am\nt ,! am\nt ( a fee "u ?is section %all be-- 7#a7 #abe p]c5t ( ! anticipat$ co/s to prep>e ! environm5tal assessm5t or environm5tal impact /atem5t2 & 7#b7 9 ! case ( an environm5tal assessm5t or environm5tal impact /atem5t to be prep>$ 9 :ole or 9 "p by a project sponsor "u section #ajg7;f71 #abe p]c5t ( ! anticipat$ co/s to sup]vise prep>ation (1 &1 z applicable1 prep>e1 ! environm5tal assessm5t or environm5tal impact /atem5t4 4 ,,vii ,f9ance ,a ,tax #gjjja4 ,ref]5ces to ! ,int]nal ,rev5ue ,code ( #aihf1 etc 7a7 ,ref]5ces ,except z o!rwise expressly provid$1 :5ev] 9 ?is title1 an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7b7 ,c]ta9 rules reg>d+ effect ( rate *anges n applicable ,section #ae ( ! ,int]nal ,rev5ue ,code ( #aihf %all n apply to any *ange 9 rate ( tax by reason ( any provision (1 or am5dm5t made by1 ?is title4 #a ,provid+ p]man5t tax relief = middle-class families & work]s #gjaja4 ,ext5sion & enhancem5t ( r$uc$ rates 7a7 ,9 g5]al ,section #a7;j7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,inflation adju/m5t ,section #a7;j77#c77;,b77i7 is am5d$ by ins]t+ solely = purposes ( det]m9+ ! doll> am\nts at :i* any rate bracket high] ?an #ab p]c5t ends & at :i* any rate bracket high] ?an #bb p]c5t beg9s1 be=e subsection 7f77#c74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjajb4 ,ext5sion & enhancem5t ( increas$ /&>d d$uction 7a7 ,9 g5]al ,section #fc7;c77#g7 is am5d$-- 7#a7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf 9 ! matt] prec$+ subp>agraph 7,a71 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,additional increase 9 /&>d d$uction ,p>agraph 7#g7 ( section #fc7;c7 is am5d$-- 7#a7 by /rik+ #ah1jjj bo? places x appe>s 9 subp>agraphs 7,a77i7 & 7,b77ii7 & ins]t+ #bc1fbe1 7#b7 by /rik+ #ab1jjj bo? places x appe>s 9 subp>agraphs 7,a77ii7 & 7,b77ii7 & ins]t+ #ae1gej1 7#c7 by /rik+ #bjah 9 subp>agraph 7,b77ii7 & ins]t+ #bjbe1 & 7#d7 by /rik+ #bjag 9 subp>agraph 7,b77ii77,,ii7 & ins]t+ #bjbd4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjajc4 ,t]m9ation ( d$uction = p]sonal exemptions o!r ?an tempor>y s5ior d$uction 7a7 ,9 g5]al ,section #aea7;d77#e7 is am5d$-- 7#a7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag1 7#b7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#c7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,d$uction = s5iors 7i7 ,9 g5]al ,9 ! case ( a taxable ye> beg9n+ be=e ,janu>y #a1 #bjbi1 !re %all be all[$ a d$uction 9 an am\nt equal to #f1jjj = ea* qualifi$ individual ) respect to ! taxpay]4 7ii7 ,qualifi$ individual ,= purposes ( clause 7i71 ! t]m qualifi$ individual means-- 7,i7 ! taxpay]1 if ! taxpay] has atta9$ age #fe be=e ! close ( ! taxable ye>1 & 7,,ii7 9 ! case ( a jo9t return1 ! taxpay]'s sp\se1 if su* sp\se has atta9$ age #fe be=e ! close ( ! taxable ye>4 7iii7 ,limitation bas$ on modifi$ adju/$ gross income 7,i7 ,9 g5]al ,9 ! case ( any taxpay] = any taxable ye>1 ! #f1jjj am\nt 9 clause 7i7 %all be r$uc$ 7b n bel[ z]o7 by #f p]c5t ( s mu* ( ! taxpay]'s modifi$ adju/$ gross income z exce$s #ge1jjj 7#aej1jjj 9 ! case ( a jo9t return74 7,,ii7 ,modifi$ adju/$ gross income ,= purposes ( ?is clause1 ! t]m modifi$ adju/$ gross income means ! adju/$ gross income ( ! taxpay] = ! taxable ye> increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7iv7 ,social security numb] requir$ 7,i7 ,9 g5]al ,clause 7i7 %all n apply ) respect to a qualifi$ individual unless ! taxpay] includes su* qualifi$ individual's social security numb] on ! return ( tax = ! taxable ye>4 7,,ii7 ,social security numb] ,= purposes ( subclause 7,i71 ! t]m social security numb] has ! mean+ giv5 su* t]m 9 section #bd7;h77#g74 7v7 ,m>ri$ individuals ,if ! taxpay] is a m>ri$ individual 7)9 ! mean+ ( section #ggjc71 ?is subp>agraph %all apply only if ! taxpay] & ! taxpay]'s sp\se file a jo9t return = ! taxable ye>4 4 7b7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b7 is am5d$ by /rik+ & at ! end ( subp>agraph 7,u71 by /rik+ ! p]iod at ! end ( subp>agraph 7,v7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,v7 ! foll[+ new subp>agraph3 7,w7 an omission ( a correct social security numb] requir$ "u section #aea7;d77#e77;,c7 7relat+ to d$uction = s5iors74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjajd4 ,ext5sion & enhancem5t ( increas$ *ild tax cr$it 7a7 ,ext5sion & increase ( exp&$ *ild tax cr$it ,section #bd7;h7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 7#b7 9 p>agraph 7#b71 by /rik+ #b1jjj & ins]t+ #b1bjj1 & 7#c7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,social security numb] requir$ ,section #bd7;h77#g7 is am5d$ to read z foll[s3 7#g7 ,social security numb] requir$ 7,a7 ,9 g5]al ,no cr$it %all be all[$ "u ?is section to a taxpay] ) respect to any qualify+ *ild unless ! taxpay] includes on ! return ( tax = ! taxable ye>-- 7i7 ! taxpay]'s social security numb] 7or1 9 ! case ( a jo9t return1 ! social security numb] ( at lea/ #a sp\se71 & 7ii7 ! social security numb] ( su* qualify+ *ild4 7,b7 ,social security numb] ,= purposes ( ?is p>agraph1 ! t]m social security numb] means a social security numb] issu$ to an individual by ! ,social ,security ,adm9i/ration1 b only if ! social security numb] is issu$-- 7i7 to a citiz5 ( ! ,unit$ ,/ates or pursuant to subclause 7,i7 7or t portion ( subclause 7,,iii7 t relates to subclause 7,i77 ( section #bje7;c77#b77;,b77i7 ( ! ,social ,security ,act1 & 7ii7 be=e ! due date = su* return4 4 7c7 ,inflation adju/m5ts ,section #bd7;i7 is am5d$ to read z foll[s3 7i7 ,inflation adju/m5ts 7#a7 ,maximum am\nt ( refundable cr$it ,9 ! case ( a taxable ye> beg9n+ aft] #bjbd1 ! #a1djj am\nt 9 subsection 7h77#e7 %all be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ #bjag = #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,special rule = adju/m5t ( cr$it am\nt ,9 ! case ( a taxable ye> beg9n+ aft] #bjbe1 ! #b1bjj am\nt 9 subsection 7h77#b7 %all be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ #bjbd = #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#c7 ,r\nd+ ,if any increase "u ?is subsection is n a multiple ( #ajj1 su* increase %all be r\nd$ to ! next l[e/ multiple ( #ajj4 4 7d7 ,con=m+ am5dm5t ,section #bd7;h77#e7 is am5d$ to read z foll[s3 7#e7 ,maximum am\nt ( refundable cr$it ,! am\nt det]m9$ "u subsection 7d77#a77;,a7 ) respect to any qualify+ *ild %all n exce$ #a1djj1 & su* subsection %all be appli$ )\t reg>d to p>agraph 7#d7 ( ?is subsection4 4 7e7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b77;,i7 is am5d$ by /rik+ section #bd7;e7 & ins]t+ section #bd4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjaje4 ,ext5sion & enhancem5t ( d$uction = qualifi$ bus9ess income 7a7 ,increase 9 taxable income limitation phase-9 am\nts 7#a7 ,9 g5]al ,subp>agraph 7,b7 ( section #aii;,a7b77#c7 is am5d$ by /rik+ #ej1jjj 7#ajj1jjj 9 ! case ( a jo9t return7 ea* place x appe>s & ins]t+ #ge1jjj 7#aej1jjj 9 ! case ( a jo9t return74 7#b7 ,con=m+ am5dm5t ,p>agraph 7#c7 ( section #aii;,a7d7 is am5d$ by /rik+ #ej1jjj 7#ajj1jjj 9 ! case ( a jo9t return7 ea* place x appe>s & ins]t+ #ge1jjj 7#aej1jjj 9 ! case ( a jo9t return7 4 7b7 ,m9imum d$uction = active qualifi$ bus9ess income 7#a7 ,9 g5]al ,subsection 7i7 ( section #aii;,a is am5d$ to read z foll[s3 7i7 ,m9imum d$uction = active qualifi$ bus9ess income 7#a7 ,9 g5]al ,9 ! case ( an applicable taxpay] = any taxable ye>1 ! d$uction all[$ "u subsection 7a7 = ! taxable ye> %all be equal to ! great] (-- 7,a7 ! am\nt ( su* d$uction det]m9$ )\t reg>d to ?is subsection1 or 7,b7 #djj4 7#b7 ,applicable taxpay] ,= purposes ( ?is subsection-- 7,a7 ,9 g5]al ,! t]m applicable taxpay] means1 ) respect to any taxable ye>1 a taxpay] ^: aggregate qualifi$ bus9ess income ) respect to all active qualifi$ trades or bus9esses ( ! taxpay] = su* taxable ye> is at lea/ #a1jjj4 7,b7 ,active qualifi$ trade or bus9ess ,! t]m active qualifi$ trade or bus9ess means1 ) respect to any taxpay] = any taxable ye>1 any qualifi$ trade or bus9ess ( ! taxpay] 9 :i* ! taxpay] mat]ially p>ticipates 7)9 ! mean+ ( section #dfi7;h774 7#c7 ,inflation adju/m5t ,9 ! case ( any taxable ye> beg9n+ aft] #bjbf1 ! #djj am\nt 9 p>agraph 7#a77;,b7 & ! #a1jjj am\nt 9 p>agraph 7#b77;,a7 %all ea* be increas$ by an am\nt equal to -- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 ,if any increase "u ?is p>agraph is n a multiple ( #e1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #e4 4 7#b7 ,con=m+ am5dm5t ,section #aii;,a7a7 is am5d$ by ins]t+ except z provid$ 9 subsection 7i71 be=e !re4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjajf4 ,ext5sion & enhancem5t ( increas$ e/ate & gift tax exemption am\nts 7a7 ,9 g5]al ,section #bjaj7;c77#c7 is am5d$-- 7#a7 9 subp>agraph 7,a7 by /rik+ #e1jjj1jjj & ins]t+ #ae1jjj1jjj1 7#b7 9 subp>agraph 7,b7-- 7,a7 9 ! matt] prec$+ clause 7i71 by /rik+ #bjaa & ins]t+ #bjbf1 & 7,b7 9 clause 7ii71 by /rik+ cal5d> ye> #bjaj & ins]t+ cal5d> ye> #bjbe1 & 7#c7 by /rik+ subp>agraph 7,c74 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to e/ates ( dec$5ts dy+ & gifts made aft] ,decemb] #ca1 #bjbe4 #gjajg4 ,ext5sion ( increas$ alt]native m9imum tax exemption am\nts & modification ( phase\t ?re%olds 7a7 ,9 g5]al ,section #ee7;d77#d7 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ & be=e #bjbf 9 ! head+4 7b7 ,modification ( inflation adju/m5t ,section #ee7;d77#d77;,b7 is am5d$-- 7#a7 by /rik+ #bjah & ins]t+ #bjah 7#bjbf1 9 ! case ( ! #a1jjj1jjj am\nt 9 subp>agraph 7,a77ii77,i771 & 7#b7 by /rik+ det]m9$ by sub/itut+ cal5d> ye> #bjag = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 & ins]t+ 8det]m9$ by sub/itut+ = #8cal5d> ye> #bjaf' 9 subp>agraph 7,a77ii7 !re(-- 7#a7 cal5d> ye> #bjag1 9 ! case ( ! #aji1djj am\nt 9 subp>agraph 7,a77i77,i7 & ! #gj1cjj am\nt 9 subp>agraph 7,a77i77,,ii71 & 7#b7 cal5d> ye> #bjbe1 9 ! case ( ! #a1jjj1jjj am\nt 9 subp>agraph 7,a77ii77,i74 4 7c7 ,modification ( phase\t am\nt ,section #ee7;d77#d77;,a77ii7 is am5d$ by /rik+ & at ! end ( subclause 7,,ii71 & by add+ at ! end ! foll[+ new subclause3 7,,iv7 by sub/itut+ #ej p]c5t = #be p]c5t1 & 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjajh4 ,ext5sion & modification ( limitation on d$uction = qualifi$ resid5ce int]e/ 7a7 ,9 g5]al ,section #afc7;h77#c77;,f7 is am5d$-- 7#a7 9 clause 7i7-- 7,a7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 7,b7 by r$esignat+ subclauses 7,,iii7 & 7,,iv7 z subclauses 7,,iv7 & 7,v71 respectively1 7,c7 by /rik+ subclause 7,,iii7 9 subclause 7,v71 z s r$esignat$1 & ins]t+ subclause 7,,iv71 & 7,d7 by ins]t+ aft] subclause 7,,ii7 ! foll[+ new subclause3 7,,iii7 ,mortgage insurance premiums treat$ z int]e/ ,clause 7iv7 ( subp>agraph 7,e7 %all n apply4 1 7#b7 by /rik+ clause 7ii7 & r$esignat+ clauses 7iii7 & 7iv7 z clauses 7ii7 & 7iii71 respectively1 & 7#c7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaji4 ,ext5sion & modification ( limitation on casualty loss d$uction 7a7 ,9 g5]al ,section #afe7;h77#e7 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,ext5sion to ,/ate decl>$ disa/]s 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #afe7;h77#e71 z am5d$ by subsection 7a71 is fur!r am5d$ by /rik+ 7i77#e77 & ins]t+ 7i77#e77 or a ,/ate decl>$ disa/]4 7#b7 ,exception relat$ to p]sonal casualty ga9s ,clause 7i7 ( section #afe7;h77#e77;,b7 is am5d$ by /rik+ 7z s def9$7 & ins]t+ 7z s def9$7 or a ,/ate decl>$ disa/]4 7#c7 ,/ate decl>$ disa/] ,p>agraph 7#e7 ( section #afe7;h7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,/ate decl>$ disa/] ,= purposes ( ?is p>agraph-- 7i7 ,9 g5]al ,! t]m ,/ate decl>$ disa/] means1 ) respect to any ,/ate1 any natural cata/rophe 7includ+ any hurricane1 tornado1 /orm1 high wat]1 w9d-driv5 wat]1 tidal wave1 tsunami1 e>?quake1 volcanic eruption1 l&slide1 mudslide1 sn[/orm1 or dr\ght71 or1 reg>dless ( cause1 any fire1 flood1 or explosion1 9 any "p ( ! ,/ate1 :i* 9 ! det]m9ation ( ! ,gov]nor ( su* ,/ate 7or ! ,mayor1 9 ! case ( ! ,di/rict ( ,columbia7 & ! ,secret>y causes damage ( suffici5t sev]ity & magnitude to w>rant ! application ( ! rules ( ?is section4 7ii7 ,/ate ,! t]m ,/ate includes ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ! ,virg9 ,isl&s1 ,guam1 ,am]ican ,samoa1 & ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaaj4 ,t]m9ation ( miscellane\s itemiz$ d$uctions o!r ?an educator exp5ses 7a7 ,9 g5]al ,section #fg7;g7 is am5d$-- 7#a7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,d$uction = educator exp5ses 7#a7 ,9 g5]al ,section #fg7;b7 is am5d$ by /rik+ & at ! end ( p>agraph 7#aa71 by /rik+ ! p]iod at ! end ( p>agraph 7#ab7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ! d$uctions all[$ by section #afb = educator exp5ses 7z def9$ 9 subsection 7g774 4 7#b7 ,inclusion ( coa*es & c]ta9 nona?letic in/ructional equipm5t ,section #fg is am5d$ by r$esignat+ subsection 7g71 z am5d$ by ?is section1 z subsection 7h71 & by ins]t+ aft] subsection 7f7 ! foll[+ new section3 7g7 ,educator exp5ses ,= purposes ( subsection 7b77#ac71 ! t]m educator exp5ses means exp5ses ( a type :i* w\ld be describ$ 9 section #fb7;a77#b77;,d7 if-- 7#a7 su* section 7 appli$-- 7,a7 )\t reg>d to ! doll> limitation1 7,b7 )\t reg>d to 7o!r ?an nona?letic supplies = c\rses ( in/ruction 9 heal? or physical education7 9 clause 7ii7 !re(1 & 7,c7 by sub/itut+ z "p ( in/ructional activity = 9 ! classroom 9 clause 7ii7 !re(1 & 7#b7 section #fb7;d77#a77;,a7 7 appli$ by ins]t+ 1 int]s*ola/ic sports adm9i/rator or coa*1 aft] c\nselor4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaaa4 ,limitation on tax b5efit ( itemiz$ d$uctions 7a7 ,9 g5]al ,section #fh is am5d$ to read z foll[s3 7a7 ,9 g5]al ,9 ! case ( an individual1 ! am\nt ( ! itemiz$ d$uctions o!rwise all[able = ! taxable ye> 7det]m9$ )\t reg>d to ?is section7 %all be r$uc$ by #b_/cg ( ! less] (-- 7#a7 su* am\nt ( itemiz$ d$uctions1 or 7#b7 s mu* ( ! taxable income ( ! taxpay] = ! taxable ye> 7det]m9$ )\t reg>d to ?is section & increas$ by su* am\nt ( itemiz$ d$uctions7 z exce$s ! doll> am\nt at :i* ! #cg p]c5t rate bracket "u section #a beg9s ) respect to ! taxpay]4 7b7 ,coord9ation ) o!r limitations ,?is section %all be appli$ aft] ! application ( any o!r limitation on ! all[ance ( any itemiz$ d$uction4 4 7b7 ,limitation n applicable to det]m9ation ( d$uction = qualifi$ bus9ess income 7#a7 ,9 g5]al ,section #aii;,a7e77#a7 is am5d$ by ins]t+ )\t reg>d to section #fh & aft] %all be comput$4 7#b7 ,patrons ( specifi$ agricultural & horticultural coop]atives ,section #aii;,a7g77#b77;,b7 is am5d$ by ins]t+ section #fh or aft] )\t reg>d to4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaab4 ,ext5sion & modification ( qualifi$ transportation fr+e b5efits 7a7 ,9 g5]al ,section #acb7;f7 is am5d$-- 7#a7 by /rik+ subp>agraph 7,d7 ( p>agraph 7#a71 7#b7 9 p>agraph 7#b71 by ins]t+ & at ! end ( subp>agraph 7,a71 by /rik+ 1 & at ! end ( subp>agraph 7,b7 & ins]t+ a p]iod1 & by /rik+ subp>agraph 7,c71 7#c7 by /rik+ 7o!r ?an a qualifi$ bicycle commut+ reimbursem5t7 9 p>agraph 7#d71 7#d7 by /rik+ subp>agraph 7,f7 ( p>agraph 7#e71 & 7#e7 by /rik+ p>agraph 7#h74 7b7 ,inflation adju/m5t ,clause 7ii7 ( section #acb7;f77#f77;,a7 is am5d$ by /rik+ #aiih 9 clause 7ii7 & ins]t+ #aiig4 7c7 ,coord9ation ) disall[ance ( c]ta9 exp5ses ,subsection 7l7 ( section #bgd is am5d$-- 7#a7 by /rik+ b5efits4-- & all t foll[s ?r\gh ,no d$uction & ins]t+ b5efits4--,no d$uction1 & 7#b7 by /rik+ p>agraph 7#b74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaac4 ,ext5sion & modification ( limitation on d$uction & exclusion = mov+ exp5ses 7a7 ,ext5sion ( limitation on d$uction ,section #bag7k7 is am5d$-- 7#a7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7b7 ,all[ance ( d$uction = memb]s ( ! intellig5ce community ,section #bag7k71 z am5d$ by subsection 7a71 is fur!r am5d$-- 7#a7 by /rik+ #bjag4--;,except 9 ! case & ins]t+ 8#bjag4-- 7#a7 ,9 g5]al ,except 9 ! case 1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,memb]s ( ! intellig5ce community ,an employee or new appo9tee ( ! intellig5ce community 7z def9$ 9 section #c ( ! ,national ,security ,act ( #aidg 7#ej ,u4,s4,c4 #cjjc77 7o!r ?an a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates7 :o moves pursuant to a *ange 9 assignm5t :i* requires relocation %all be treat$ = purposes ( ?is section 9 ! same mann] z an individual to :om subsection 7g7 applies4 4 7c7 ,ext5sion ( limitation on exclusion ,section #acb7;g77#b7 is am5d$-- 7#a7 by /rik+ 1 & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #bjah ?r\gh #bjbe 9 ! head+ & ins]t+ beg9n+ aft] #bjag4 7d7 ,all[ance ( exclusion = memb]s ( ! intellig5ce community ,section #acb7;g77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 1 or an employee or new appo9tee ( ! intellig5ce community 7z def9$ 9 section #c ( ! ,national ,security ,act ( #aidg 7#ej ,u4,s4,c4 #cjjc77 7o!r ?an a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates7 :o moves pursuant to a *ange 9 assignm5t t requires relocation aft] *ange ( /ation4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaad4 ,ext5sion & modification ( limitation on wag]+ losses 7a7 ,9 g5]al ,section #afe is am5d$ by /rik+ subsection 7d7 & ins]t+ ! foll[+3 7d7 ,wag]+ losses 7#a7 ,9 g5]al ,= purposes ( losses f wag]+ transactions1 ! am\nt all[$ z a d$uction = any taxable ye>-- 7,a7 %all be equal to #ij p]c5t ( ! am\nt ( su* losses dur+ su* taxable ye>1 & 7,b7 %all be all[$ only to ! ext5t ( ! ga9s f su* transactions dur+ su* taxable ye>4 7#b7 ,special rule ,= purposes ( p>agraph 7#a71 ! t]m losses f wag]+ transactions includes any d$uction o!rwise all[able "u ?is *apt] incurr$ 9 c>ry+ on any wag]+ transaction4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaae4 ,ext5sion & enhancem5t ( increas$ limitation on contributions to ,,able acc\nts 7a7 ,9 g5]al ,section #ebi;,a7b77#b77;,b7 is am5d$-- 7#a7 9 clause 7i71 by ins]t+ 7det]m9$ by sub/itut+ #aiif = #aiig 9 p>agraph 7#b77;,b7 !re(7 aft] section #bejc7;b71 & 7#b7 9 clause 7ii71 by /rik+ be=e ,janu>y #a1 #bjbf4 7b7 ,effective dates 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all apply to contributions made aft] ,decemb] #ca1 #bjbe4 7#b7 ,modifi$ inflation adju/m5t ,! am5dm5t made by subsection 7a77#a7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaaf4 ,ext5sion & enhancem5t ( sav]s cr$it all[$ = ,,able contributions 7a7 ,ext5sion 7#a7 ,9 g5]al ,section #be;,b7d77#a7 is am5d$ to read z foll[s3 7#a7 ,9 g5]al ,! t]m qualifi$ retirem5t sav+s contributions means1 ) respect to any taxable ye>1 ! sum (-- 7,a7 ! am\nt ( contributions made by ! eligible individual dur+ su* taxable ye> to ! ,,able acc\nt 7)9 ! mean+ ( section #ebi;,a7 ( :i* su* individual is ! designat$ b5efici>y1 & 7,b7 9 ! case ( any taxable ye> beg9n+ be=e ,janu>y #a1 #bjbg-- 7i7 ! am\nt ( ! qualifi$ retirem5t contributions 7z def9$ 9 section #bai7;e77 made by ! eligible individual1 7ii7 ! am\nt (-- 7,i7 any elective def]rals 7z def9$ 9 section #djb7;g77#c77 ( su* individual1 & 7,,ii7 any elective def]ral ( comp5sation by su* individual "u an eligible def]r$ comp5sation plan 7z def9$ 9 section #deg7;b77 ( an eligible employ] describ$ 9 section #deg7;e77#a77;,a71 & 7iii7 ! am\nt ( volunt>y employee contributions by su* individual to any qualifi$ retirem5t plan 7z def9$ 9 section #digd7;c774 4 7#b7 ,coord9ation ) ,,secure #b4j ,act ( #bjbb am5dm5t ,p>agraph 7#a7 ( section #ajc7;e7 ( ! ,,secure #b4j ,act ( #bjbb is repeal$1 & ! ,int]nal ,rev5ue ,code ( #aihf %all be appli$ & adm9i/]$ z ?\gh su* p>agraph 7 nev] enact$4 7#c7 ,effective date ,! am5dm5ts & repeal made by ?is subsection %all apply to taxable ye>s end+ aft] ,decemb] #ca1 #bjbe4 7b7 ,increase ( cr$it am\nt 7#a7 ,9 g5]al ,section #be;,b7a7 is am5d$ by /rik+ #b1jjj & ins]t+ #b1ajj4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4 #gjaag4 ,ext5sion ( rollov]s f qualifi$ tuition programs to ,,able acc\nts p]mitt$ 7a7 ,9 g5]al ,section #ebi7;c77#c77;,c77i77,,iii7 is am5d$ by /rik+ be=e ,janu>y #a1 #bjbf14 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjaah4 ,ext5sion ( treatm5t ( c]ta9 individuals p]=m+ s]vices 9 ! ,s9ai ,p59sula & enhancem5t to include additional areas 7a7 ,treatm5t made p]man5t ,section #aajbf7;a7 ( ,public ,law #aae-ig is am5d$ by /rik+ 1 ) respect to ! applicable p]iod4 7b7 ,k5ya1 ,mali1 ,burk9a ,faso1 & ,*ad includ$ z haz>d\s duty areas ,section #aajbf7;b7 ( ,public ,law #aae-ig is am5d$ to read z foll[s3 7b7 ,qualifi$ haz>d\s duty area ,= purposes ( ?is section1 ! t]m qualifi$ haz>d\s duty area means ea* ( ! foll[+ locations1 b only dur+ ! p]iod = :i* any memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates is entitl$ to special pay "u section #caj ( title #cg1 ,unit$ ,/ates ,code 7relat+ to special pay2 duty subject to ho/ile fire or imm95t dang]71 = s]vices p]=m$ 9 su* location3 7#a7 ! ,s9ai ,p59sula ( ,egypt4 7#b7 ,k5ya4 7#c7 ,mali4 7#d7 ,burk9a ,faso4 7#e7 ,*ad4 4 7c7 ,con=m+ am5dm5t ,section #aajbf ( ,public ,law #aae-ig is am5d$ by /rik+ subsections 7c7 & 7d74 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ,janu>y #a1 #bjbf4 #gjaai4 ,ext5sion & modification ( exclusion f gross income ( /ud5t loans dis*>g$ on acc\nt ( dea? or disability 7a7 ,9 g5]al ,section #ajh7;f77#e7 is am5d$ to read z foll[s3 7#e7 ,dis*>ges on acc\nt ( dea? or disability 7,a7 ,9 g5]al ,9 ! case ( an individual1 gross income does n include any am\nt :i* 7b = ?is subsection7 w\ld be includible 9 gross income = su* taxable ye> by reason ( ! dis*>ge 79 :ole or 9 "p7 ( any loan describ$ 9 subp>agraph 7,b71 if su* dis*>ge 0-- 7i7 pursuant to subsection 7a7 or 7d7 ( section #dcg ( ! ,high] ,education ,act ( #aife or ! p>allel b5efit "u "p ,d ( title ,,iv ( su* ,act 7relat+ to ! repaym5t ( loan liability71 7ii7 pursuant to section #dfd7;c77#a77;,f7 ( su* ,act1 or 7iii7 o!rwise dis*>g$ on acc\nt ( dea? or total & p]man5t disability ( ! /ud5t4 7,b7 ,loans dis*>g$ ,a loan is describ$ 9 ?is subp>agraph if su* loan is-- 7i7 a /ud5t loan 7z def9$ 9 p>agraph 7#b771 or 7ii7 a private education loan 7z def9$ 9 section #adj7;a7 ( ! ,consum] ,cr$it ,protection ,act 7#ae ,u4,s4,c4 #afej7;a774 7,c7 ,social security numb] requirem5t 7i7 ,9 g5]al ,subp>agraph 7,a7 %all n apply ) respect to any dis*>ge dur+ any taxable ye> unless ! taxpay] includes ! taxpay]'s social security numb] on ! return ( tax = su* taxable ye>4 7ii7 ,social security numb] ,= purposes ( ?is subp>agraph1 ! t]m social security numb] has ! mean+ giv5 su* t]m 9 section #bd7;h77#g74 4 7b7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b71 z am5d$ by ?is ,act1 is fur!r am5d$ by /rik+ & at ! end ( subp>agraph 7,v71 by /rik+ ! p]iod at ! end ( subp>agraph 7,w7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,w7 ! foll[+ new subp>agraph3 7,x7 an omission ( a correct social security numb] requir$ "u section #ajh7;f77#e77;,c7 7relat+ to dis*>ges on acc\nt ( dea? or disability74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to dis*>ges aft] ,decemb] #ca1 #bjbe4 #gjabj4 ,limitation on individual d$uctions = c]ta9 /ate & local taxes1 etc 7a7 ,9 g5]al ,section #afd7;b77#f7 is am5d$-- 7#a7 by /rik+ & be=e ,janu>y #a1 #bjbf1 & 7#b7 by /rik+ #aj1jjj 7#e1jjj 9 ! case ( a m>ri$ individual fil+ a sep>ate return7 & ins]t+ ! applicable limitation am\nt 7half ! applicable limitation am\nt 9 ! case ( a m>ri$ individual fil+ a sep>ate return74 7b7 ,applicable limitation am\nt ,section #afd7;b7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#g7 ,applicable limitation am\nt 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#f71 ! t]m applicable limitation am\nt means-- 7i7 9 ! case ( any taxable ye> beg9n+ 9 cal5d> ye> #bjbe1 #dj1jjj1 7ii7 9 ! case ( any taxable ye> beg9n+ 9 cal5d> ye> #bjbf1 #dj1djj1 7iii7 9 ! case ( any taxable ye> beg9n+ aft] cal5d> ye> #bjbf & be=e #bjcj1 #aja p]c5t ( ! doll> am\nt 9 effect "u ?is subp>agraph = taxable ye>s beg9n+ 9 ! prec$+ cal5d> ye>1 & 7iv7 9 ! case ( any taxable ye> beg9n+ aft] cal5d> ye> #bjbi1 #aj1jjj4 7,b7 ,phas$[n bas$ on modifi$ adju/$ gross income 7i7 ,9 g5]al ,except z provid$ 9 clause 7iii71 9 ! case ( any taxable ye> beg9n+ be=e ,janu>y #a1 #bjcj1 ! applicable limitation am\nt %all be r$uc$ by #cj p]c5t ( ! excess 7if any7 ( ! taxpay]'s modifi$ adju/$ gross income ov] ! ?re%old am\nt 7half ! ?re%old am\nt 9 ! case ( a m>ri$ individual fil+ a sep>ate return74 7ii7 ,?re%old am\nt ,= purposes ( ?is subp>agraph1 ! t]m ?re%old am\nt means-- 7,i7 9 ! case ( any taxable ye> beg9n+ 9 cal5d> ye> #bjbe1 #ejj1jjj1 7,,ii7 9 ! case ( any taxable ye> beg9n+ 9 cal5d> ye> #bjbf1 #eje1jjj1 & 7,,iii7 9 ! case ( any taxable ye> beg9n+ aft] cal5d> ye> #bjbf1 #aja p]c5t ( ! doll> am\nt 9 effect "u ?is subp>agraph = taxable ye>s beg9n+ 9 ! prec$+ cal5d> ye>4 7iii7 ,limitation on r$uction ,! r$uction "u clause 7i7 %all n result 9 ! applicable limitation am\nt be+ less ?an #aj1jjj4 7iv7 ,modifi$ adju/$ gross income ,= purposes ( ?is p>agraph1 ! t]m modifi$ adju/$ gross income means adju/$ gross income increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #b ,deliv]+ on ,presid5tial priorities to provide new middle-class tax relief #gjbja4 ,no tax on tips 7a7 ,d$uction all[$ ,"p ,,vii ( sub*apt] ,b ( *apt] #a is am5d$ by r$esignat+ section #bbd z section #bbe & by ins]t+ aft] section #bbc ! foll[+ new section3 #bbd4 ,qualifi$ tips 7a7 ,9 g5]al ,!re %all be all[$ z a d$uction an am\nt equal to ! qualifi$ tips receiv$ dur+ ! taxable ye> t are includ$ on /atem5ts furni%$ to ! individual pursuant to section #fjda7;d77#c71 #fjda;,a7e77#c71 #fjej,w7f77#b71 or #fjea7;a77#ah71 or report$ by ! taxpay] on ,=m #dacg 7or successor74 7b7 ,limitation 7#a7 ,9 g5]al ,! am\nt all[$ z a d$uction "u ?is section = any taxable ye> %all n exce$ #be1jjj4 7#b7 ,limitation bas$ on adju/$ gross income 7,a7 ,9 g5]al ,! am\nt all[able z a d$uction "u subsection 7a7 7aft] application ( p>agraph 7#a77 %all be r$uc$ 7b n bel[ z]o7 by #ajj = ea* #a1jjj by :i* ! taxpay]'s modifi$ adju/$ gross income exce$s #aej1jjj 7#cjj1jjj 9 ! case ( a jo9t return74 7,b7 ,modifi$ adju/$ gross income ,= purposes ( ?is p>agraph1 ! t]m modifi$ adju/$ gross income means ! adju/$ gross income ( ! taxpay] = ! taxable ye> increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7c7 ,tips receiv$ 9 c\rse ( trade or bus9ess ,9 ! case ( qualifi$ tips receiv$ by an individual dur+ any taxable ye> 9 ! c\rse ( a trade or bus9ess 7o!r ?an ! trade or bus9ess ( p]=m+ s]vices z an employee7 ( su* individual1 su* qualifi$ tips %all be tak5 into acc\nt "u subsection 7a7 only to ! ext5t t ! gross income = ! taxpay] f su* trade or bus9ess = su* taxable ye> 7includ+ su* qualifi$ tips7 exce$s ! sum ( ! d$uctions 7o!r ?an ! d$uction all[$ "u ?is section7 allocable to ! trade or bus9ess 9 :i* su* qualifi$ tips are receiv$ by ! individual = su* taxable ye>4 7d7 ,qualifi$ tips ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ tips means ca% tips receiv$ by an individual 9 an occupation :i* cu/om>ily & regul>ly receiv$ tips on or be=e ,decemb] #ca1 #bjbd1 z provid$ by ! ,secret>y4 7#b7 ,exclusions ,su* t]m %all n include any am\nt receiv$ by an individual unless-- 7,a7 su* am\nt is paid volunt>ily )\t any consequ5ce 9 ! ev5t ( nonpaym5t1 is n ! subject ( negotiation1 & is det]m9$ by ! payor1 7,b7 ! trade or bus9ess 9 ! c\rse ( :i* ! individual receives su* am\nt is n a specifi$ s]vice trade or bus9ess 7z def9$ 9 section #aii;,a7d77#b771 & 7,c7 su* o!r requirem5ts z may be e/abli%$ by ! ,secret>y 9 regulations or o!r guidance are satisfi$4 ,= purposes ( subp>agraph 7,b71 9 ! case ( an individual receiv+ tips 9 ! trade or bus9ess ( p]=m+ s]vices z an employee1 su* individual %all be treat$ z receiv+ tips 9 ! c\rse ( a trade or bus9ess :i* is a specifi$ s]vice trade or bus9ess if ! trade or bus9ess ( ! employ] is a specifi$ s]vice trade or bus9ess4 7#c7 ,ca% tips ,= purposes ( p>agraph 7#a71 ! t]m ca% tips includes tips receiv$ f cu/om]s t are paid 9 ca% or *>g$ &1 9 ! case ( an employee1 tips receiv$ "u any tip-%>+ arrangem5t4 7e7 ,social security numb] requir$ 7#a7 ,9 g5]al ,no d$uction %all be all[$ "u ?is section unless ! taxpay] includes on ! return ( tax = ! taxable ye> su* individual's social security numb]4 7#b7 ,social security numb] def9$ ,= purposes ( p>agraph 7#a71 ! t]m social security numb] %all h ! mean+ giv5 su* t]m 9 section #bd7;h77#g74 7f7 ,m>ri$ individuals ,if ! taxpay] is a m>ri$ individual 7)9 ! mean+ ( section #ggjc71 ?is section %all apply only if ! taxpay] & ! taxpay]'s sp\se file a jo9t return = ! taxable ye>4 7g7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y to prev5t reclassification ( income z qualifi$ tips1 includ+ regulations or o!r guidance to prev5t abuse ( ! d$uction all[$ by ?is section4 7h7 ,t]m9ation ,no d$uction %all be all[$ "u ?is section = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbh4 4 7b7 ,d$uction all[$ to non-itemiz]s ,section #fc7;b7 is am5d$ by /rik+ & at ! end ( p>agraph 7#c71 by /rik+ ! p]iod at ! end ( p>agraph 7#d7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#e7 ! d$uction provid$ 9 section #bbd4 4 7c7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ & at ! end ( subp>agraph 7,w71 by /rik+ ! p]iod at ! end ( subp>agraph 7,x7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,x7 ! foll[+ new subp>agraph3 7,y7 an omission ( a correct social security numb] requir$ "u section #bbd7;e7 7relat+ to d$uction = qualifi$ tips74 4 7d7 ,exclusion f qualifi$ bus9ess income ,section #aii;,a7c77#d7 is am5d$ by /rik+ & at ! end ( subp>agraph 7,b71 by /rik+ ! p]iod at ! end ( subp>agraph 7,c7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new subp>agraph3 7,d7 any am\nt ) respect to :i* a d$uction is all[able to ! taxpay] "u section #bbd7;a7 = ! taxable ye>4 4 7e7 ,ext5sion ( tip cr$it to beauty s]vice bus9ess 7#a7 ,9 g5]al ,section #de;,b7b77#b7 is am5d$ to read z foll[s3 7#b7 ,application only to c]ta9 l9es ( bus9ess ,9 apply+ p>agraph 7#a7 !re %all be tak5 into acc\nt only tips receiv$ f cu/om]s or cli5ts 9 connection ) ! foll[+ s]vices3 7,a7 ,! provid+1 deliv]+1 or s]v+ ( food or bev]ages = consumption1 if ! tipp+ ( employees deliv]+ or s]v+ food or bev]ages by cu/om]s is cu/om>y4 7,b7 ,! provid+ ( any ( ! foll[+ s]vices to a cu/om] or cli5t if ! tipp+ ( employees provid+ su* s]vices is cu/om>y3 7i7 ,b>b]+ & hair c>e4 7ii7 ,nail c>e4 7iii7 ,e/hetics4 7iv7 ,body & spa treatm5ts4 4 7#b7 ,cr$it det]m9$ ) respect to m9imum wage 9 effect ,section #de;,b7b77#a77;,b7 is am5d$-- 7,a7 by /rik+ z 9 effect on ,janu>y #a1 #bjjg1 &1 & 7,b7 by ins]t+ 1 & 9 ! case ( food or bev]age e/abli%m5ts1 z 9 effect on ,janu>y #a1 #bjjg aft] )\t reg>d to section #c7m7 ( su* ,act4 7f7 ,report+ requirem5ts 7#a7 ,returns = paym5ts made 9 ! c\rse ( a trade or bus9ess 7,a7 ,/atem5t furni%$ to secret>y ,section #fjda7;a7 is am5d$ by ins]t+ 7includ+ a sep>ate acc\nt+ ( any su* am\nts reasonably designat$ z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips7 aft] su* ga9s1 pr(its1 & income4 7,b7 ,/atem5t furni%$ to payee ,section #fjda7;d7 is am5d$ by /rik+ & at ! end ( p>agraph 7#a71 by /rik+ ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 9 ! case ( comp5sation to non-employees1 ! portion ( paym5ts t h be5 reasonably designat$ z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips4 4 7#b7 ,returns = paym5ts made = s]vices & direct sales 7,a7 ,/atem5t furni%$ to secret>y ,section #fjda;,a7a7 is am5d$ by ins]t+ 7includ+ a sep>ate acc\nt+ ( any su* am\nts reasonably designat$ z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips7 aft] am\nt ( su* paym5ts4 7,b7 ,/atem5t furni%$ to payee ,section #fjda;,a7e7 is am5d$ by /rik+ & at ! end ( p>agraph 7#a71 by /rik+ ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 9 ! case ( subsection 7a71 ! portion ( paym5ts t h be5 reasonably designat$ z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips4 4 7#c7 ,returns relat+ to ?ird p>ty settlem5t organizations 7,a7 ,/atem5t furni%$ to secret>y ,section #fjej,w7a7 is am5d$ by /rik+ & at ! end ( p>agraph 7#a71 by /rik+ ! p]iod at ! end ( p>agraph 7#b7 & ins]t+ &1 & by add+ at ! end ! foll[+ new p>agraph3 7#c7 9 ! case ( a ?ird p>ty settlem5t organization1 ! portion ( reportable paym5t transactions t h be5 reasonably designat$ by payors z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips4 4 7,b7 ,/atem5t furni%$ to payee ,section #fjej,w7f77#b7 is am5d$ by ins]t+ 7includ+ a sep>ate acc\nt+ ( any su* am\nts t h be5 reasonably designat$ by payors z ca% tips & ! occupation describ$ 9 section #bbd7;d77#a7 ( ! p]son receiv+ su* tips7 aft] reportable paym5t transactions4 7#d7 ,returns relat$ to wages ,section #fjea7;a7 is am5d$ by /rik+ & at ! end ( p>agraph 7#af71 by /rik+ ! p]iod at ! end ( p>agraph 7#ag7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#ag7 ! foll[+ new p>agraph3 7#ah7 ! total am\nt ( ca% tips report$ by ! employee "u section #fjec7;a7 & ! occupation describ$ 9 section #bbd7;d77#a7 su* p]son4 4 7g7 ,cl]ical am5dm5t ,! table ( sections = "p ,,vii ( sub*apt] ,b ( *apt] #a is am5d$ by r$esignat+ ! item relat+ to section #bbd z relat+ to section #bbe & by ins]t+ aft] ! item relat+ to section #bbc ! foll[+ new item3 ,sec4 #bbd4 ,qualifi$ tips4 4 7h7 ,publi%$ li/ ( occupations traditionally receiv+ tips ,n lat] ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all publi% a li/ ( occupations :i* cu/om>ily & regul>ly receiv$ tips on or be=e ,decemb] #ca1 #bjbd1 = purposes ( section #bbd7;d77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by subsection 7a774 7i7 ,)hold+ ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all modify ! proc$ures prescrib$ "u section #cdjb7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe1 to take into acc\nt ! d$uction all[$ "u section #bbd ( su* ,code 7z add$ by ?is ,act74 7j7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 7k7 ,transition rule ,9 ! case ( any ca% tips requir$ to be report$ = p]iods be=e ,janu>y #a1 #bjbf1 p]sons requir$ to file returns or /atem5ts "u section #fjda7;a71 #fjda7;d77#c71 #fjda;,a7a71 #fjda;,a7e77#c71 #fjej,w7a71 or #fjej,w7f77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by ?is section7 may approximate a sep>ate acc\nt+ ( am\nts designat$ z ca% tips by any reasonable me?od specifi$ by ! ,secret>y4 #gjbjb4 ,no tax on ov]time 7a7 ,d$uction all[$ ,"p ,,vii ( sub*apt] ,b ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by r$esignat+ section #bbe z section #bbf & by ins]t+ aft] section #bbd ! foll[+ new section3 #bbe4 ,qualifi$ ov]time comp5sation 7a7 ,9 g5]al ,!re %all be all[$ z a d$uction an am\nt equal to ! qualifi$ ov]time comp5sation receiv$ dur+ ! taxable ye> & includ$ on /atem5ts furni%$ to ! individual pursuant to section #fjda7;d77#d7 or #fjea7;a77#ai74 7b7 ,limitation 7#a7 ,9 g5]al ,! am\nt all[$ z a d$uction "u ?is section = any taxable ye> %all n exce$ #ab1ejj 7#be1jjj 9 ! case ( a jo9t return74 7#b7 ,limitation bas$ on adju/$ gross income 7,a7 ,9 g5]al ,! am\nt all[able z a d$uction "u subsection 7a7 7aft] application ( p>agraph 7#a77 %all be r$uc$ 7b n bel[ z]o7 by #ajj = ea* #a1jjj by :i* ! taxpay]'s modifi$ adju/$ gross income exce$s #aej1jjj 7#cjj1jjj 9 ! case ( a jo9t return74 7,b7 ,modifi$ adju/$ gross income ,= purposes ( ?is p>agraph1 ! t]m modifi$ adju/$ gross income means ! adju/$ gross income ( ! taxpay] = ! taxable ye> increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7c7 ,qualifi$ ov]time comp5sation 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m qualifi$ ov]time comp5sation means ov]time comp5sation paid to an individual requir$ "u section #g ( ! ,fair ,labor ,/&>ds ,act ( #aich t is 9 excess ( ! regul> rate 7z us$ 9 su* section7 at :i* su* individual is employ$4 7#b7 ,exclusions ,su* t]m %all n include any qualifi$ tip 7z def9$ 9 section #bbd7;d774 7d7 ,social security numb] requir$ 7#a7 ,9 g5]al ,no d$uction %all be all[$ "u ?is section unless ! taxpay] includes on ! return ( tax = ! taxable ye> su* individual's social security numb]4 7#b7 ,social security numb] def9$ ,= purposes ( p>agraph 7#a71 ! t]m social security numb] %all h ! mean+ giv5 su* t]m 9 section #bd7;h77#g74 7e7 ,m>ri$ individuals ,if ! taxpay] is a m>ri$ individual 7)9 ! mean+ ( section #ggjc71 ?is section %all apply only if ! taxpay] & ! taxpay]'s sp\se file a jo9t return = ! taxable ye>4 7f7 ,regulations ,! ,secret>y %all issue su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+ regulations or o!r guidance to prev5t abuse ( ! d$uction all[$ by ?is section4 7g7 ,t]m9ation ,no d$uction %all be all[$ "u ?is section = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbh4 4 7b7 ,d$uction all[$ to non-itemiz]s ,section #fc7;b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ & at ! end ( p>agraph 7#d71 by /rik+ ! p]iod at ! end ( p>agraph 7#e7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#f7 ! d$uction provid$ 9 section #bbe4 4 7c7 ,report+ 7#a7 ,requirem5t to include ov]time comp5sation on w-#b ,section #fjea7;a71 z am5d$ by ! prec$+ provision ( ?is ,act1 is am5d$ by /rik+ & at ! end ( p>agraph 7#ag71 by /rik+ ! p]iod at ! end ( p>agraph 7#ah7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#ah7 ! foll[+ new p>agraph3 7#ai7 ! total am\nt ( qualifi$ ov]time comp5sation 7z def9$ 9 section #bbe7;c774 4 7#b7 ,paym5ts to p]sons n treat$ z employees "u tax laws 7,a7 ,/atem5t furni%$ to secret>y ,section #fjda7;a71 z am5d$ by section #gjbja7;e77#a77;,a71 is am5d$ by ins]t+ & a sep>ate acc\nt+ ( any am\nt ( qualifi$ ov]time comp5sation 7z def9$ 9 section #bbe7;c77 aft] occupation ( ! p]son receiv+ su* tips4 7,b7 ,/atem5t furni%$ to payee ,section #fjda7;d71 z am5d$ by section #gjbja7;e77#a77;,b71 is am5d$ by /rik+ & at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ 1 &1 & by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ! portion ( paym5ts t are qualifi$ ov]time comp5sation 7z def9$ 9 section #bbe7;c774 4 7d7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ & at ! end ( subp>agraph 7,x71 by /rik+ ! p]iod at ! end ( subp>agraph 7,y7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,y7 ! foll[+ new subp>agraph3 7,z7 an omission ( a correct social security numb] requir$ "u section #bbe7;d7 7relat+ to d$uction = qualifi$ ov]time74 4 7e7 ,cl]ical am5dm5t ,! table ( sections = "p ,,vii ( sub*apt] ,b ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by r$esignat+ ! item relat+ to section #bbe z an item relat+ to section #bbf & by ins]t+ aft] ! item relat+ to section #bbd ! foll[+ new item3 ,sec4 #bbe4 ,qualifi$ ov]time comp5sation4 4 7f7 ,)hold+ ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all modify ! proc$ures prescrib$ "u section #cdjb7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe1 to take into acc\nt ! d$uction all[$ "u section #bbe ( su* ,code 7z add$ by ?is ,act74 7g7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 7h7 ,transition rule ,9 ! case ( qualifi$ ov]time comp5sation requir$ to be report$ = p]iods be=e ,janu>y #a1 #bjbf1 p]sons requir$ to file returns or /atem5ts "u section #fjea7;a77#ai71 #fjda7;a71 or #fjda7;d77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by ?is section7 may approximate a sep>ate acc\nt+ ( am\nts designat$ z qualifi$ ov]time comp5sation by any reasonable me?od specifi$ by ! ,secret>y4 #gjbjc4 ,no tax on c> loan int]e/ 7a7 ,9 g5]al ,section #afc7;h7 is am5d$ by r$esignat+ p>agraph 7#d7 z p>agraph 7#e7 & by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ,special rules = taxable ye>s #bjbe ?r\gh #bjbh relat+ to qualifi$ pass5g] vehicle loan int]e/ 7,a7 ,9 g5]al ,9 ! case ( taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbi1 = purposes ( ?is subsection ! t]m p]sonal int]e/ %all n include qualifi$ pass5g] vehicle loan int]e/4 7,b7 ,qualifi$ pass5g] vehicle loan int]e/ def9$ 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m qualifi$ pass5g] vehicle loan int]e/ means any int]e/ :i* is paid or accru$ dur+ ! taxable ye> on indebt$ness incurr$ by ! taxpay] aft] ,decemb] #ca1 #bjbd1 = ! pur*ase (1 & t is secur$ by a fir/ li5 on1 an applicable pass5g] vehicle = p]sonal use4 7ii7 ,exceptions ,su* t]m %all n include any am\nt paid or incurr$ on any ( ! foll[+3 7,i7 ,a loan to f9ance fleet sales4 7,,ii7 ,a loan incurr$ = ! pur*ase ( a comm]cial vehicle t is n us$ = p]sonal purposes4 7,,iii7 ,any lease f9anc+4 7,,iv7 ,a loan to f9ance ! pur*ase ( a vehicle ) a salvage title4 7,v7 ,a loan to f9ance ! pur*ase ( a vehicle int5d$ to be us$ = scrap or p>ts4 7iii7 ,,v9 requirem5t ,int]e/ %all n be treat$ z qualifi$ pass5g] vehicle loan int]e/ "u ?is p>agraph unless ! taxpay] includes ! vehicle id5tification numb] ( ! applicable pass5g] vehicle describ$ 9 clause 7i7 on ! return ( tax = ! taxable ye>4 7,c7 ,limitations 7i7 ,doll> limit ,! am\nt ( int]e/ tak5 into acc\nt by a taxpay] "u subp>agraph 7,b7 = any taxable ye> %all n exce$ #aj1jjj4 7ii7 ,limitation bas$ on modifi$ adju/$ gross income 7,i7 ,9 g5]al ,! am\nt :i* is o!rwise all[able z a d$uction "u subsection 7a7 z qualifi$ pass5g] vehicle loan int]e/ 7det]m9$ )\t reg>d to ?is clause & aft] ! application ( clause 7i77 %all be r$uc$ 7b n bel[ z]o7 by #bjj = ea* #a1jjj 7or portion !re(7 by :i* ! modifi$ adju/$ gross income ( ! taxpay] = ! taxable ye> exce$s #ajj1jjj 7#bjj1jjj 9 ! case ( a jo9t return74 7,,ii7 ,modifi$ adju/$ gross income ,= purposes ( ?is clause1 ! t]m modifi$ adju/$ gross income means ! adju/$ gross income ( ! taxpay] = ! taxable ye> increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7,d7 ,applicable pass5g] vehicle ,! t]m applicable pass5g] vehicle means any vehicle-- 7i7 ! orig9al use ( :i* comm5ces ) ! taxpay]1 7ii7 :i* is manufactur$ prim>ily = use on public /reets1 roads1 & highways 7n includ+ a vehicle op]at$ exclusively on a rail or rails71 7iii7 :i* has at lea/ #b :eels1 7iv7 :i* is a c>1 m9ivan1 van1 sport utility vehicle1 pickup truck1 or motorcycle1 7v7 :i* is treat$ z a motor vehicle = purposes ( title ,,ii ( ! ,clean ,air ,act1 & 7vi7 :i* has a gross vehicle weight rat+ ( less ?an #ad1jjj p\nds4 ,su* t]m %all n include any vehicle ! f9al assembly ( :i* did n occur )9 ! ,unit$ ,/ates4 7,e7 ,o!r def9itions & special rules ,= purposes ( ?is p>agraph-- 7i7 ,f9al assembly ,= purposes ( subp>agraph 7,d71 ! t]m f9al assembly means ! process by :i* a manufactur] produces a vehicle at1 or ?r\gh ! use (1 a plant1 factory1 or o!r place f :i* ! vehicle is deliv]$ to a deal] ) all compon5t p>ts necess>y = ! me*anical op]ation ( ! vehicle includ$ ) ! vehicle1 :e!r or n ! compon5t p>ts are p]man5tly in/all$ 9 or on ! vehicle4 7ii7 ,treatm5t ( ref9anc+ ,indebt$ness describ$ 9 subp>agraph 7,b7 %all include indebt$ness t results f ref9anc+ any indebt$ness describ$ 9 su* subp>agraph1 & t is secur$ by a fir/ li5 on ! applicable pass5g] vehicle ) respect to :i* ! ref9anc$ indebt$ness 0 incurr$1 b only to ! ext5t ! am\nt ( su* result+ indebt$ness does n exce$ ! am\nt ( su* ref9anc$ indebt$ness4 7iii7 ,relat$ p>ties ,indebt$ness describ$ 9 subp>agraph 7,b7 %all n include any indebt$ness ow$ to a p]son :o is relat$ 7)9 ! mean+ ( section #bfg7;b7 or #gjg7;b77#a77 to ! taxpay]4 4 7b7 ,d$uction all[$ to non-itemiz]s ,section #fc7;b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ & at ! end ( p>agraph 7#e71 by /rik+ ! p]iod at ! end ( p>agraph 7#f7 & ins]t+ &1 & by add+ at ! end ! foll[+ new p>agraph3 7#g7 s mu* ( ! d$uction all[$ by section #afc7;a7 z is attributable to ! exception "u section #afc7;h77#d77;,a74 4 7c7 ,report+ 7#a7 ,9 g5]al ,subp>t ,b ( "p ,,iii ( sub*apt] ,a ( *apt] #fa is am5d$ by add+ at ! end ! foll[+ new section3 #fjej;,,aa4 ,returns relat+ to applicable pass5g] vehicle loan int]e/ receiv$ 9 trade or bus9ess f individuals 7a7 ,9 g5]al ,any p]son-- 7#a7 :o is engag$ 9 a trade or bus9ess1 & 7#b7 :o1 9 ! c\rse ( su* trade or bus9ess1 receives f any individual int]e/ aggregat+ #fjj or m = any cal5d> ye> on a specifi$ pass5g] vehicle loan1 %all make ! return describ$ 9 subsection 7b7 ) respect to ea* individual f :om su* int]e/ 0 receiv$ at su* "t z ! ,secret>y may provide4 7b7 ,=m & mann] ( returns ,a return is describ$ 9 ?is subsection if su* return-- 7#a7 is 9 su* =m z ! ,secret>y may prescribe1 & 7#b7 conta9s-- 7,a7 ! "n & address ( ! individual f :om ! int]e/ describ$ 9 subsection 7a77#b7 0 receiv$1 7,b7 ! am\nt ( su* int]e/ receiv$ = ! cal5d> ye>1 7,c7 ! am\nt ( out/&+ pr9cipal on ! specifi$ pass5g] vehicle loan z ( ! beg9n+ ( su* cal5d> ye>1 7,d7 ! date ( ! orig9ation ( su* loan1 7,e7 ! ye>1 make1 model1 & vehicle id5tification numb] ( ! applicable pass5g] vehicle :i* secures su* loan 7or su* o!r description ( su* vehicle z ! ,secret>y may prescribe71 & 7,f7 su* o!r in=mation z ! ,secret>y may prescribe4 7c7 ,/atem5ts to be furni%$ to individuals ) respect to :om in=mation is requir$ ,e p]son requir$ to make a return "u subsection 7a7 %all furni% to ea* individual ^: "n is requir$ to be set =? 9 su* return a writt5 /atem5t %[+-- 7#a7 ! "n1 address1 & phone numb] ( ! in=mation contact ( ! p]son requir$ to make su* return1 & 7#b7 ! in=mation describ$ 9 subp>agraphs 7,b71 7,c71 7,d71 & 7,e7 ( subsection 7b77#b7 ) respect to su* individual 7& su* in=mation z is describ$ 9 subsection 7b77#b77;,f7 ) respect to su* individual z ! ,secret>y may provide = purposes ( ?is subsection74 ,! writt5 /atem5t requir$ "u ! prec$+ s5t5ce %all be furni%$ on or be=e ,janu>y #ca ( ! ye> foll[+ ! cal5d> ye> = :i* ! return "u subsection 7a7 0 requir$ to be made4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,t]ms us$ 9 ?is section :i* are also us$ 9 p>agraph 7#d7 ( section #afc7;h7 %all h ! same mean+ z :5 us$ 9 su* p>agraph4 7#b7 ,specifi$ pass5g] vehicle loan ,! t]m specifi$ pass5g] vehicle loan means ! indebt$ness describ$ 9 section #afc7;h77#d77;,b7 ) respect to any applicable pass5g] vehicle4 7e7 ,regulations ,! ,secret>y %all issue su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+ regulations or o!r guidance to prev5t ! duplicate report+ ( in=mation "u ?is section4 7f7 ,applicability ,no return %all be requir$ "u ?is section = any p]iod to :i* section #afc7;h77#d7 does n apply4 4 7#b7 ,p5alties ,section #fgbd7;d7 is am5d$-- 7,a7 9 p>agraph 7#a77;,b71 by /rik+ or at ! end ( clause 7xxvii71 by /rik+ & at ! end ( clause 7xxviii7 & ins]t+ or1 & by add+ at ! end ! foll[+ new clause3 7xxix7 section #fjej;,,aa7a7 7relat+ to returns relat+ to applicable pass5g] vehicle loan int]e/ receiv$ 9 trade or bus9ess f individuals71 1 & 7,b7 9 p>agraph 7#b71 by /rik+ or at ! end ( subp>agraph 7,,kk71 by /rik+ ! p]iod at ! end ( subp>agraph 7,,ll7 & ins]t+ 1 or1 & by ins]t+ aft] subp>agraph 7,,ll7 ! foll[+ new subp>agraph3 7,,mm7 section #fjej;,,aa7c7 7relat+ to /atem5ts relat+ to applicable pass5g] vehicle loan int]e/ receiv$ 9 trade or bus9ess f individuals74 4 7d7 ,con=m+ am5dm5ts 7#a7 ,section #ef7;e77#a77;,b7 is am5d$ by /rik+ section #afc7;h77#d7 & ins]t+ section #afc7;h77#e74 7#b7 ,! table ( sections = subp>t ,b ( "p ,,iii ( sub*apt] ,a ( *apt] #fa is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fjej;,,aa4 ,returns relat+ to applicable pass5g] vehicle loan int]e/ receiv$ 9 trade or bus9ess f individuals4 4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to indebt$ness incurr$ aft] ,decemb] #ca1 #bjbd4 #gjbjd4 ,trump acc\nts & contribution pilot program 7a7 ,trump acc\nts 7#a7 ,9 g5]al ,sub*apt] ,f ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new "p3 ,,ix ,trump acc\nts ,sec4 #ecj;,a4 ,trump acc\nts4 #ecj;,a4 ,trump acc\nts 7a7 ,g5]al rule ,except z provid$ 9 ?is section or "u regulations or guidance e/abli%$ by ! ,secret>y1 a ,trump acc\nt %all be treat$ = purposes ( ?is title 9 ! same mann] z an individual retirem5t acc\nt "u section #djh7;a74 7b7 ,trump acc\nt ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m ,trump acc\nt means an individual retirem5t acc\nt 7z def9$ 9 section #djh7;a77 :i* is n designat$ z a ,ro? ,,ira & :i* meets ! foll[+ requirem5ts3 7,a7 ,! acc\nt-- 7i7 is creat$ or organiz$ by ! ,secret>y = ! exclusive b5efit ( an eligible individual or su* eligible individual's b5efici>ies1 or 7ii7 is-- 7,i7 creat$ or organiz$ 9 ! ,unit$ ,/ates = ! exclusive b5efit ( an individual :o has n atta9$ ! age ( #ah be=e ! end ( ! cal5d> ye>1 or su* individual's b5efici>ies1 & 7,,ii7 fund$ by a qualifi$ rollov] contribution4 7,b7 ,! acc\nt is designat$ 79 su* mann] z ! ,secret>y %all prescribe7 at ! "t ( ! e/abli%m5t ( ! acc\nt z a ,trump acc\nt4 7,c7 ,! writt5 gov]n+ in/rum5t creat+ ! acc\nt meets ! foll[+ requirem5ts3 7i7 ,no contribution w be accept$-- 7,i7 be=e ! date t is #ab mon?s aft] ! date ( ! enactm5t ( ?is section1 or 7,,ii7 9 ! case ( a contribution made 9 any cal5d> ye> be=e ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah1 if su* contribution w\ld result 9 aggregate contributions 7o!r ?an exempt contributions7 = su* cal5d> ye> 9 excess ( ! contribution limit specifi$ 9 subsection 7c77#b77;,a74 7ii7 ,except z provid$ 9 subsection 7d71 no di/ribution w be all[$ be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7iii7 ,no "p ( ! acc\nt funds w be inve/$ 9 any asset o!r ?an an eligible inve/m5t dur+ any p]iod be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7#b7 ,eligible individual ,! t]m eligible individual means any individual-- 7,a7 :o has n atta9$ ! age ( #ah be=e ! close ( ! cal5d> ye> 9 :i* ! election "u subp>agraph 7,c7 is made1 7,b7 = :om a social security numb] 7)9 ! mean+ ( section #bd7;h77#g77 has be5 issu$ be=e ! date on :i* an election "u subsection 7,c7 is made1 & 7,c7 = :om-- 7i7 an election is made "u ?is subp>agraph by ! ,secret>y if ! ,secret>y det]m9es 7bas$ on in=mation available to ! ,secret>y f tax returns or o!rwise7 t su* individual meets ! requirem5ts ( subp>agraphs 7,a7 & 7,b7 & no prior election has be5 made = su* individual "u clause 7ii71 or 7ii7 an election is made "u ?is subp>agraph by a p]son o!r ?an ! ,secret>y 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 = ! e/abli%m5t ( a ,trump acc\nt if no prior election has be5 made = su* individual "u clause 7i74 7#c7 ,eligible inve/m5t 7,a7 ,9 g5]al ,! t]m eligible inve/m5t means any mutual fund or ex*ange trad$ fund :i*-- 7i7 tracks ! returns ( a qualifi$ index1 7ii7 does n use lev]age1 7iii7 does n h annual fees & exp5ses ( m ?an #j4a p]c5t ( ! balance ( ! inve/m5t 9 ! fund1 & 7iv7 meets su* o!r crit]ia z ! ,secret>y det]m9es appropriate = purposes ( ?is section4 7,b7 ,qualifi$ index ,! t]m qualifi$ index means-- 7i7 ! ,/&>d & ,poor's #ejj /ock m>ket index1 or 7ii7 any o!r index-- 7,i7 :i* is compris$ ( equity inve/m5ts 9 prim>ily ,unit$ ,/ates companies1 & 7,,ii7 = :i* regulat$ futures contracts 7z def9$ 9 section #abef7;g77#a77 are trad$ on a qualifi$ bo>d or ex*ange 7z def9$ 9 section #abef7;g77#g774 ,su* t]m %all n include any indu/ry or sector-specific index1 b may include an index bas$ on m>ket capitalization4 7#d7 ,acc\nt b5efici>y ,! t]m acc\nt b5efici>y means ! individual on ^: behalf ! ,trump acc\nt 0 e/abli%$4 7c7 ,treatm5t ( contributions 7#a7 ,no d$uction all[$ ,no d$uction %all be all[$ "u section #bai = any contribution :i* is made be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7#b7 ,contribution limit ,9 ! case ( any contribution made be=e ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah-- 7,a7 ,9 g5]al ,! aggregate am\nt ( contributions 7o!r ?an exempt contributions7 = su* cal5d> ye> %all n exce$ #e1jjj4 7,b7 ,exempt contribution ,= purposes ( ?is p>agraph1 ! t]m exempt contribution means-- 7i7 a qualifi$ rollov] contribution1 7ii7 any qualifi$ g5]al contribution1 or 7iii7 any contribution provid$ "u section #fdcd4 7,c7 ,co/-(-liv+ adju/m5t 7i7 ,9 g5]al ,9 ! case ( any taxable ye> aft] #bjbg1 ! #e1jjj am\nt "u subp>agraph 7,a7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbf = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7ii7 ,r\nd+ ,if any increase "u ?is subp>agraph is n a multiple ( #ajj1 su* am\nt %all be r\nd$ to ! next l[e/ multiple ( #ajj4 7#c7 ,tim+ ( contributions ,section #bai7;f77#c7 %all n apply to any contribution made to a ,trump acc\nt = any taxable ye> end+ be=e ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7d7 ,di/ributions 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 no di/ribution %all be all[$ be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7#b7 ,tax treatm5t ( all[able di/ributions ,= purposes ( apply+ section #gb to any am\nt di/ribut$ f a ,trump acc\nt1 ! inve/m5t 9 ! contract %all n include-- 7,a7 any qualifi$ g5]al contribution1 7,b7 any contribution provid$ "u section #fdcd1 & 7,c7 ! am\nt ( any contribution :i* is exclud$ f gross income "u section #abh4 7#c7 ,qualifi$ rollov] contributions ,p>agraph 7#a7 %all n apply to any di/ribution :i* is a qualifi$ rollov] contribution & ! am\nt ( su* di/ribution %all n be includ$ 9 ! gross income ( ! b5efici>y4 7#d7 ,qualifi$ ,,able rollov] contributions 7,a7 ,9 g5]al ,p>agraph 7#a7 %all n apply to any di/ribution :i* is a qualifi$ ,,able rollov] contribution & ! am\nt ( su* di/ribution %all n be includ$ 9 ! gross income ( ! b5efici>y4 7,b7 ,qualifi$ ,,able rollov] contribution ,= purposes ( ?is section1 ! t]m qualifi$ ,,able rollov] contribution means an am\nt :i* is paid dur+ ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ag 9 a direct tru/ee-to-tru/ee transf] f a ,trump acc\nt ma9ta9$ = ! b5efit ( ! acc\nt b5efici>y to an ,,able acc\nt 7z def9$ 9 section #ebi;,a7e77#f77 = ! b5efit ( ! su* acc\nt b5efici>y1 b only if ! am\nt ( su* paym5t is equal to ! entire balance ( ! ,trump acc\nt f :i* ! paym5t is made4 7#e7 ,di/ributions ( excess contributions ,9 ! case ( any contribution :i* is made be=e ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah & :i* is 9 excess ( ! limitation 9 effect "u subsection 7c77#b77;,a7 = ! cal5d> ye>-- 7,a7 p>agraph 7#a7 %all n apply to ! di/ribution ( su* excess1 7,b7 ! am\nt ( su* di/ribution %all n be includ$ 9 gross income ( ! acc\nt b5efici>y1 & 7,c7 ! tax impos$ by ?is *apt] on ! di/ributee = ! taxable ye> 9 :i* ! di/ribution is made %all be increas$ by #ajj p]c5t ( ! am\nt ( net income attributable to su* excess 7det]m9$ )\t reg>d to subp>agraph 7,b774 7#f7 ,treatm5t ( dea? ( acc\nt b5efici>y ,if1 by reason ( ! dea? ( ! acc\nt b5efici>y be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah1 any p]son acquires ! acc\nt b5efici>y's int]e/ 9 ! ,trump acc\nt-- 7,a7 p>agraph 7#a7 %all n apply1 7,b7 su* acc\nt %all cease to be a ,trump acc\nt z ( ! date ( dea?1 & 7,c7 an am\nt equal to ! fair m>ket value ( ! assets 7r$uc$ by ! inve/m5t 9 ! contract7 9 su* acc\nt on su* date %all-- 7i7 if su* p]son is n ! e/ate ( su* b5efici>y1 be includible 9 su* p]son's gross income = ! taxable ye> :i* includes su* date1 or 7ii7 if su* p]son is ! e/ate ( su* b5efici>y1 be includible 9 su* b5efici>y's gross income = ! la/ taxable ye> ( su* b5efici>y4 7e7 ,qualifi$ rollov] contribution ,= purposes ( ?is section1 ! t]m qualifi$ rollov] contribution means an am\nt :i* is paid 9 a direct tru/ee-to-tru/ee transf] f a ,trump acc\nt ma9ta9$ = ! b5efit ( ! acc\nt b5efici>y to a ,trump acc\nt ma9ta9$ = su* b5efici>y1 b only if ! am\nt ( su* paym5t is equal to ! entire balance ( ! ,trump acc\nt f :i* ! paym5t is made4 7f7 ,qualifi$ g5]al contribution ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ g5]al contribution means any contribution :i*-- 7,a7 is made by ! ,secret>y pursuant to a g5]al fund+ contribution1 7,b7 is made to ! ,trump acc\nt ( an acc\nt b5efici>y 9 ! qualifi$ class ( acc\nt b5efici>ies specifi$ 9 ! g5]al fund+ contribution1 & 7,c7 is 9 an am\nt :i* is equal to ! ratio (-- 7i7 ! am\nt ( su* g5]al fund+ contribution1 to 7ii7 ! numb] ( acc\nt b5efici>ies 9 su* qualifi$ class4 7#b7 ,g5]al fund+ contribution ,! t]m g5]al fund+ contribution means a contribution :i*-- 7,a7 is made by-- 7i7 an entity describ$ 9 section #agj7;c77#a7 7o!r ?an a possession ( ! ,unit$ ,/ates or a political subdivision !re(7 or an ,indian tribal gov]nm5t1 or 7ii7 an organization describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a71 & 7,b7 :i* specifies a qualifi$ class ( acc\nt b5efici>ies to :om su* contribution is to be di/ribut$4 7#c7 ,qualifi$ class 7,a7 ,9 g5]al ,! t]m qualifi$ class means any ( ! foll[+3 7i7 ,all acc\nt b5efici>ies :o h n atta9$ ! age ( #ah be=e ! close ( ! cal5d> ye> 9 :i* ! contribution is made4 7ii7 ,all acc\nt b5efici>ies :o h n atta9$ ! age ( #ah be=e ! close ( ! cal5d> ye> 9 :i* ! contribution is made & :o reside 9 "o or m ,/ates or o!r qualifi$ geographic areas specifi$ by ! t]ms ( ! g5]al fund+ contribution4 7iii7 ,all acc\nt b5efici>ies :o h n atta9$ ! age ( #ah be=e ! close ( ! cal5d> ye> 9 :i* ! contribution is made & :o 7 born 9 "o or m cal5d> ye>s specifi$ by ! t]ms ( ! g5]al fund+ contribution4 7,b7 ,qualifi$ geographic area ,! t]m qualifi$ geographic area means any geographic area 9 :i* n less ?an #e1jjj acc\nt b5efici>ies reside & :i* is designat$ by ! ,secret>y z a qualifi$ geographic area "u ?is subp>agraph4 7g7 ,tru/ee selection ,9 ! case ( any ,trump acc\nt creat$ or organiz$ by ! ,secret>y1 ! ,secret>y %all take into acc\nt ! foll[+ crit]ia 9 select+ ! tru/ee3 7#a7 ,! hi/ory ( reliability & regulatory compliance ( ! tru/ee4 7#b7 ,! cu/om] s]vice exp]i5ce ( ! tru/ee4 7#c7 ,! co/s impos$ by ! tru/ee on ! acc\nt or ! acc\nt b5efici>y4 7h7 ,o!r special rules & coord9ation ) individual retirem5t acc\nt rules 7#a7 ,9 g5]al ,! rules ( subsections 7k7 & 7p7 ( section #djh %all n apply to a ,trump acc\nt1 & ! rules ( subsections 7d7 & 7i7 ( section #djh %all n apply to a ,trump acc\nt = any taxable ye> beg9n+ be=e ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah4 7#b7 ,cu/odial acc\nts ,9 ! case ( a ,trump acc\nt1 section #djh7;h7 %all be appli$ by sub/itut+ a ,trump acc\nt describ$ 9 section #ecj;,a7b77#a7 = an individual retirem5t acc\nt describ$ 9 subsection 7a74 7#c7 ,contributions ,9 ! case ( any taxable ye> beg9n+ be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah1 a contribution to a ,trump acc\nt %all n be tak5 into acc\nt 9 apply+ any contribution limit to any individual retirem5t plan o!r ?an a ,trump acc\nt4 7#d7 ,di/ributions ,section #djh7;d77#b7 %all be appli$ sep>ately ) respect to ,trump ,acc\nts & o!r individual retirem5t plans4 7#e7 ,excess contributions ,= purposes ( apply+ section #digc7;b7 to a ,trump acc\nt = any taxable ye> beg9n+ be=e ! fir/ day ( ! cal5d> ye> 9 :i* ! acc\nt b5efici>y atta9s age #ah1 ! t]m excess contributions means ! sum (-- 7,a7 ! am\nt by :i* ! am\nt contribut$ to ! acc\nt = ! cal5d> ye> 9 :i* taxable ye> beg9s exce$s ! am\nt p]mitt$ to be contribut$ to ! acc\nt "u subsection 7c77#b71 & 7,b7 ! am\nt det]m9$ "u ?is p>agraph = ! prec$+ taxable ye>4 ,= purposes ( ?is p>agraph1 ! excess contributions = a taxable ye> are r$uc$ by ! di/ributions to :i* subsection 7d77#e7 applies t are made dur+ ! taxable ye> or by ! date prescrib$ by law 7includ+ ext5sions ( "t7 = fil+ ! acc\nt b5efici>y's return = ! taxable ye>4 7i7 ,reports 7#a7 ,9 g5]al ,! tru/ee ( a ,trump acc\nt %all make su* reports reg>d+ su* acc\nt to ! ,secret>y & to ! b5efici>y ( ! acc\nt at su* "t & 9 su* mann] z may be requir$ by ! ,secret>y4 ,su* reports %all include in=mation ) respect to-- 7,a7 contributions 7includ+ ! am\nt & s\rce ( any contribution 9 excess ( #be made f a p]son o!r ?an ! ,secret>y1 ! acc\nt b5efici>y1 or ! p>5t or legal gu>dian ( ! acc\nt b5efici>y71 7,b7 di/ributions 7includ+ di/ributions :i* are qualifi$ rollov] contributions71 7,c7 ! fair m>ket value ( ! acc\nt1 7,d7 ! inve/m5t 9 ! contract ) respect to su* acc\nt1 & 7,e7 su* o!r matt]s z ! ,secret>y may require4 7#b7 ,qualifi$ rollov] contributions ,n lat] ?an #cj days aft] ! date ( any qualifi$ rollov] contribution1 ! tru/ee ( ! ,trump acc\nt to :i* ! contribution 0 made %all make a report to ! ,secret>y4 ,su* report %all include-- 7,a7 ! "n1 address1 & social security numb] ( ! acc\nt b5efici>y1 7,b7 ! "n & address ( su* tru/ee1 7,c7 ! acc\nt numb]1 7,d7 ! r\t+ numb] ( ! tru/ee1 & 7,e7 su* o!r in=mation z ! ,secret>y may require4 7#c7 ,p]iod ( report+ ,?is subsection %all n apply to any p]iod aft] ! cal5d> ye> 9 :i* ! b5efici>y atta9s age #ag4 4 7#b7 ,qualifi$ ,,able rollov] contributions exempt f ,,able contribution limitation 7,a7 ,9 g5]al ,section #ebi;,a7b77#b77;,b7 is am5d$ by ins]t+ or receiv$ 9 a qualifi$ ,,able rollov] contribution describ$ 9 section #ecj;,a7d77#d77;,b7 aft] except z provid$ 9 ! case ( contributions "u subsection 7c77#a77;,c74 7,b7 ,prohibition on excess contributions ,! second s5t5ce ( section #ebi;,a7b77#f7 is am5d$ by ins]t+ b d n include any contributions receiv$ 9 a qualifi$ ,,able rollov] contribution describ$ 9 section #ecj;,a7d77#d77;,b7 be=e ! p]iod at ! end4 7,c7 ,con=m+ am5dm5t ,section #digc7;h77#a7 is am5d$ by ins]t+ or contributions receiv$ 9 a qualifi$ ,,able rollov] contribution describ$ 9 section #ecj;,a7d77#d77;,b7 aft] o!r ?an contributions "u section #ebi;,a7c77#a77;,c74 7#c7 ,failure to provide reports on ,trump acc\nts ,section #ffic7;a77#b7 is am5d$ by /rik+ & at ! end ( subp>agraph 7,e71 by /rik+ ! p]iod at ! end ( subp>agraph 7,f7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,f7 ! foll[+ new subp>agraph3 7,g7 section #ecj;,a7i7 7relat+ to ,trump acc\nts74 4 7#d7 ,cl]ical am5dm5t 7,a7 ,! table ( p>ts = sub*apt] ,f ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,,"p ,,ix--,trump acc\nts 4 7b7 ,employ] contributions 7#a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ aft] section #abg ! foll[+ new section3 #abh4 ,employ] contributions to ,trump acc\nts 7a7 ,9 g5]al ,gross income ( an employee does n include am\nts paid by ! employ] z a contribution to ! ,trump acc\nt ( su* employee or ( any dep5d5t ( su* employee if ! am\nts are paid or incurr$ pursuant to a program :i* is describ$ 9 subsection 7c74 7b7 ,limitation 7#a7 ,9 g5]al ,! am\nt :i* may be exclud$ "u subsection 7a7 ) respect to any employee %all n exce$ #b1ejj4 7#b7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbg1 ! #b1ejj am\nt 9 p>agraph 7#a7 %all be increas$ by an am\nt equal to-- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s by sub/itut+ cal5d> ye> #bjbf = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7,b7 ,r\nd+ ,if any increase det]m9$ "u subp>agraph 7,a7 is n a multiple ( #ajj1 su* increase %all be r\nd$ to ! next l[e/ multiple ( #ajj4 7c7 ,trump acc\nt contribution program ,= purposes ( ?is section1 a ,trump acc\nt contribution program is a sep>ate writt5 plan ( an employ] = ! exclusive b5efit ( 8 employees to provide contributions to ! ,trump acc\nts ( su* employees or dep5d5ts ( su* employees :i* meets requirem5ts simil> to ! requirem5ts ( p>agraphs 7#b71 7#c71 7#f71 7#g71 & 7#h7 ( section #abi7;d74 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #abg ! foll[+ new item3 ,sec4 #abh4 ,employ] contributions to ,trump acc\nts4 4 7c7 ,c]ta9 contributions exclud$ f gross income 7#a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ be=e section #adj ! foll[+ new section3 #aci;,j4 ,c]ta9 contributions to ,trump acc\nts 7a7 ,9 g5]al ,gross income ( an acc\nt b5efici>y %all n include any qualifi$ g5]al contribution to a ,trump acc\nt ( ! acc\nt b5efici>y4 7b7 ,def9itions ,any t]m us$ 9 ?is section :i* is us$ 9 section #ecj;,a %all h ! mean+ giv5 su* t]m "u section #ecj;,a4 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b is am5d$ by ins]t+ be=e ! item relat+ to section #adj ! foll[+ new item3 ,sec4 #aci;,j4 ,c]ta9 contributions to ,trump acc\nts4 4 7d7 ,trump acc\nts contribution pilot program 7#a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe is am5d$ by add+ at ! end ! foll[+ new section3 #fdcd4 ,trump acc\nts contribution pilot program 7a7 ,9 g5]al ,9 ! case ( an individual :o makes an election "u ?is section ) respect to an eligible *ild ( ! individual1 su* eligible *ild %all be treat$ z mak+ a paym5t aga9/ ! tax impos$ by subtitle ,a 7= ! taxable ye> = :i* ! election 0 made7 9 an am\nt equal to #a1jjj4 7b7 ,refund ( paym5t ,! am\nt treat$ z a paym5t "u subsection 7a7 %all be paid by ! ,secret>y to ! ,trump acc\nt ) respect to :i* su* eligible *ild is ! acc\nt b5efici>y4 7c7 ,eligible *ild ,= purposes ( ?is section1 ! t]m eligible *ild means a qualify+ *ild 7z def9$ 9 section #aeb7;c77-- 7#a7 :o is born aft] ,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 #bjbi1 7#b7 ) respect to :om no prior election has be5 made "u ?is section by su* individual or any o!r individual1 & 7#c7 :o is a ,unit$ ,/ates citiz54 7d7 ,election ,an election "u ?is section %all be made at su* "t & 9 su* mann] z ! ,secret>y %all provide4 7e7 ,social security numb] requir$ 7#a7 ,9 g5]al ,?is section %all n apply to any taxpay] unless su* individual includes ) ! election made "u ?is section ! social security numb] ( ! eligible *ild ) respect to :om ! election is made4 7#b7 ,social security numb] def9$ ,= purposes ( p>agraph 7#a71 ! t]m social security numb] %all h ! mean+ giv5 su* t]m 9 section #bd7;h77#g71 det]m9$ by sub/itut+ be=e ! date ( ! election made "u section #fdcd = be=e ! due date ( su* return 9 subp>agraph 7,b7 !re(4 7f7 ,exception f r$uction or (fset ,any paym5t made to any individual "u ?is section %all n be-- 7#a7 subject to r$uction or (fset pursuant to subsection 7c71 7d71 7e71 or 7f7 ( section #fdjb or any simil> au?ority p]mitt+ (fset1 or 7#b7 r$uc$ or (fset by o!r assess$ ,f$]al taxes t w\ld o!rwise be subject to levy or collection4 7g7 ,special rule reg>d+ int]e/ ,! p]iod det]m9$ "u section #ffaa7;a7 ) respect to any paym5t "u ?is section %all n beg9 be=e ,janu>y #a1 #bjbh4 7h7 ,mirror ,code possessions ,9 ! case ( any possession ( ! ,unit$ ,/ates ) a mirror code tax sy/em 7z def9$ 9 section #bd7k771 ?is section %all n be treat$ z "p ( ! income tax laws ( ! ,unit$ ,/ates = purposes ( det]m9+ ! income tax law ( su* possession unless su* possession elects to h ?is section be s treat$4 7i7 ,def9itions ,= purposes ( ?is section1 ! t]ms ,trump acc\nt & acc\nt b5efici>y h ! mean+ giv5 su* t]ms 9 section #ecj;,a7b74 4 7#b7 ,p5alty = neglig5t claim or fraudul5t claim ,"p ,i ( sub*apt] ,a ( *apt] #fh is am5d$ by add+ at ! end ! foll[+ new section3 #ffei4 ,improp] claim = ,trump acc\nt contribution pilot program cr$it 7a7 ,9 g5]al ,9 ! case ( any individual :o makes an election "u section #fdcd ) respect to an individual :o is n an eligible *ild ( ! taxpay]-- 7#a7 if su* election 0 made due to neglig5ce or disreg>d ( ! rules or regulations1 !re %all be impos$ a p5alty ( #ejj1 or 7#b7 if su* election 0 made due to fraud1 !re %all be impos$ a p5alty ( #a1jjj4 7b7 ,def9itions 7#a7 ,eligible *ild ,! t]m eligible *ild has ! mean+ giv5 su* t]m "u section #fdcd4 7#b7 ,neglig5ce2 disreg>d ,! t]ms neglig5ce & disreg>d h ! same mean+ z :5 su* t]ms are us$ 9 section #fffb4 4 7#c7 ,omission ( correct social security numb] treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ & at ! end ( subp>agraph 7,y71 by /rik+ ! p]iod at ! end ( subp>agraph 7,z7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,z7 ! foll[+ new subp>agraph3 7,,aa7 an omission ( a correct social security numb] requir$ "u section #fdcd7;e77#a7 7relat+ to ! ,trump acc\nts contribution pilot program74 4 7#d7 ,con=m+ am5dm5ts 7,a7 ,! table ( sections = sub*apt] ,b ( *apt] #fe is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fdcd4 ,trump acc\nts contribution pilot program4 4 7,b7 ,! table ( sections = "p ,i ( sub*apt] ,a ( *apt] #fh is am5d$ by ins]t+ aft] ! item relat+ to section #ffeh ! foll[+ new item3 ,sec4 #ffei4 ,improp] claim = ,trump acc\nt contribution pilot program cr$it4 4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7f7 ,fund+ ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,dep>tm5t ( ! ,treasury1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #daj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjcd1 to c>ry out ! am5dm5ts made by ?is section4 #c ,e/abli%+ c]ta9ty & competitiv5ess = ,am]ican job creators ,a ,p]man5t ,u4,s4 bus9ess tax re=m & boo/+ dome/ic inve/m5t #gjcja4 ,full exp5s+ = c]ta9 bus9ess prop]ty 7a7 ,made p]man5t 7#a7 ,9 g5]al ,section #afh7k77#b77;,a7 is am5d$ by add+ & at ! end ( clause 7i71 by /rik+ 1 & at ! end ( clause 7ii7 & ins]t+ a p]iod1 & by /rik+ clause 7iii74 7#b7 ,prop]ty ) long] production p]iods ,section #afh7k77#b77;,b7 is am5d$-- 7,a7 9 clause 7i71 by /rik+ subclauses 7,,ii7 & 7,,iii7 & r$esignat+ subclauses 7,,iv71 7,v71 & 7,,vi71 z subclauses 7,,ii71 7,,iii71 & 7,,iv71 respectively1 & 7,b7 by /rik+ clause 7ii7 & r$esignat+ clauses 7iii7 & 7iv7 z clauses 7ii7 & 7iii71 respectively4 7#c7 ,self-con/ruct$ prop]ty ,section #afh7k77#b77;,e7 is am5d$ by /rik+ clause 7i7 & r$esignat+ clauses 7ii7 & 7iii7 z clauses 7i7 & 7ii71 respectively4 7#d7 ,c]ta9 plants ,section #afh7k77#e77;,a7 is am5d$ by /rik+ plant$ be=e ,janu>y #a1 #bjbg1 or is graft$ be=e su* date to a plant t has already be5 plant$1 9 ! matt] prec$+ clause 7i7 & ins]t+ plant$ or graft$4 7#e7 ,con=m+ am5dm5ts 7,a7 ,section #afh7k77#b77;,a77ii7 is am5d$ by /rik+ clause 7ii7 ( subp>agraph 7,e7 & ins]t+ clause 7i7 ( subp>agraph 7,e74 7,b7 ,section #afh7k77#b77;,c77i7 is am5d$ by /rik+ & subclauses 7,,ii7 & 7,,iii7 ( subp>agraph 7,b77i74 7,c7 ,section #afh7k77#b77;,c77ii7 is am5d$ by /rik+ subp>agraph 7,b77iii7 & ins]t+ subp>agraph 7,b77ii74 7,d7 ,section #dfj7;c77#f77;,b7 is am5d$ by /rik+ :i* & all t foll[s ?r\gh ! p]iod & ins]t+ :i* has a recov]y p]iod ( #g ye>s or less44 7b7 #ajj p]c5t exp5s+ 7#a7 ,9 g5]al ,section #afh7k7 is am5d$-- 7,a7 9 p>agraph 7#a77;,a71 by /rik+ ! applicable p]c5tage & ins]t+ #ajj p]c5t1 & 7,b7 by /rik+ p>agraphs 7#f7 & 7#h74 7#b7 ,c]ta9 plants ,section #afh7k77#e77;,a77i7 is am5d$ by /rik+ ! applicable p]c5tage & ins]t+ #ajj p]c5t4 7#c7 ,transitional election ( r$uc$ p]c5tage ,section #afh7k77#aj7 is am5d$ by /rik+ subp>agraph 7,a71 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c71 & by ins]t+ be=e subp>agraph 7,c7 7z s r$esignat$7 ! foll[+ new subp>agraphs3 7,a7 ,9 g5]al ,9 ! case ( qualifi$ prop]ty plac$ 9 s]vice by ! taxpay] dur+ ! fir/ taxable ye> end+ aft] ,janu>y #ai1 #bjbe1 if ! taxpay] elects to h ?is p>agraph apply = su* taxable ye>1 p>agraph 7#a77;,a7 %all be appli$-- 7i7 9 ! case ( prop]ty :i* is n describ$ 9 clause 7ii71 by sub/itut+ #dj p]c5t = #ajj p]c5t1 or 7ii7 9 ! case ( prop]ty :i* is describ$ 9 subp>agraph 7,b7 or 7,c7 ( p>agraph 7#b71 by sub/itut+ #fj p]c5t = #ajj p]c5t4 7,b7 ,specifi$ plants ,9 ! case ( any specifi$ plant plant$ or graft$ by ! taxpay] dur+ ! fir/ taxable ye> end+ aft] ,janu>y #ai1 #bjbe1 if ! taxpay] elects to h ?is p>agraph apply = su* taxable ye>1 p>agraph 7#e77;,a77i7 %all be appli$ by sub/itut+ #dj p]c5t = #ajj p]c5t4 4 7c7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all apply to prop]ty acquir$ aft] ,janu>y #ai1 #bjbe4 7#b7 ,specifi$ plants ,except z provid$ 9 p>agraph 7#c71 9 ! case ( any specifi$ plant 7z def9$ 9 section #afh7k77#e77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by ?is section71 ! am5dm5ts made by ?is section %all apply to su* plants :i* are plant$ or graft$ aft] ,janu>y #ai1 #bjbe4 7#c7 ,transitional election ( r$uc$ p]c5tage ,! am5dm5t made by subsection 7b77#c7 %all apply to taxable ye>s end+ aft] ,janu>y #ai1 #bjbe4 7#d7 ,acquisition date det]m9ation ,= purposes ( p>agraph 7#a71 prop]ty %all n be treat$ z acquir$ aft] ! date on :i* a writt5 b9d+ contract is ent]$ into = su* acquisition4 #gjcjb4 ,full exp5s+ ( dome/ic rese>* & exp]im5tal exp5ditures 7a7 ,9 g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ aft] section #agd ! foll[+ new section3 #agd;,a4 ,dome/ic rese>* or exp]im5tal exp5ditures 7a7 ,treatm5t z exp5ses ,not)/&+ section #bfc1 !re %all be all[$ z a d$uction any dome/ic rese>* or exp]im5tal exp5ditures :i* are paid or incurr$ by ! taxpay] dur+ ! taxable ye>4 7b7 ,dome/ic rese>* or exp]im5tal exp5ditures ,= purposes ( ?is section1 ! t]m dome/ic rese>* or exp]im5tal exp5ditures means rese>* or exp]im5tal exp5ditures paid or incurr$ by ! taxpay] 9 connection ) ! taxpay]'s trade or bus9ess o!r ?an su* exp5ditures :i* are attributable to =eign rese>* 7)9 ! mean+ ( section #da7;d77#d77;,f774 7c7 ,amortization ( c]ta9 dome/ic rese>* or exp]im5tal exp5ditures 7#a7 ,9 g5]al ,at ! election ( ! taxpay]1 made 9 accordance ) regulations or o!r guidance provid$ by ! ,secret>y1 9 ! case ( dome/ic rese>* or exp]im5tal exp5ditures :i* w\ld 7b = subsection 7a77 be *>geable to capital acc\nt b n *>geable to prop]ty ( a "* :i* is subject to ! all[ance "u section #afg 7relat+ to all[ance = depreciation1 etc47 or section #faa 7relat+ to all[ance = depletion71 subsection 7a7 %all n apply & ! taxpay] %all-- 7,a7 *>ge su* exp5ditures to capital acc\nt1 & 7,b7 be all[$ an amortization d$uction ( su* exp5ditures ratably ov] su* p]iod ( n less ?an #fj mon?s z may be select$ by ! taxpay] 7beg9n+ ) ! mon? 9 :i* ! taxpay] fir/ realizes b5efits f su* exp5ditures74 7#b7 ,"t = & scope ( election ,! election provid$ by p>agraph 7#a7 may be made = any taxable ye>1 b only if made n lat] ?an ! "t prescrib$ by law = fil+ ! return = su* taxable ye> 7includ+ ext5sions !re(74 ,! me?od s elect$1 & ! p]iod select$ by ! taxpay]1 %all be adh]$ to 9 comput+ taxable income = ! taxable ye> = :i* ! election is made & = all subsequ5t taxable ye>s unless1 ) ! approval ( ! ,secret>y1 a *ange to a diff]5t me?od 7or to a diff]5t p]iod7 is au?oriz$ ) respect to "p or all ( su* exp5ditures4 ,! election %all n apply to any exp5diture paid or incurr$ dur+ any taxable ye> be=e ! taxable ye> = :i* ! taxpay] makes ! election4 7d7 ,special rules 7#a7 ,l& & o!r prop]ty ,?is section %all n apply to any exp5diture = ! acquisition or improvem5t ( l&1 or = ! acquisition or improvem5t ( prop]ty to be us$ 9 connection ) ! rese>* or exp]im5tation & ( a "* :i* is subject to ! all[ance "u section #afg 7relat+ to all[ance = depreciation1 etc47 or section #faa 7relat+ to all[ance = depletion72 b = purposes ( ?is section all[ances "u section #afg1 & all[ances "u section #faa1 %all be consid]$ z exp5ditures4 7#b7 ,exploration exp5ditures ,?is section %all n apply to any exp5diture paid or incurr$ = ! purpose ( asc]ta9+ ! exi/5ce1 location1 ext5t1 or quality ( any deposit ( ore or o!r m9]al 7includ+ oil & gas74 7#c7 ,s(tw>e developm5t ,= purposes ( ?is section1 any am\nt paid or incurr$ 9 connection ) ! developm5t ( any s(tw>e %all be treat$ z a rese>* or exp]im5tal exp5diture4 4 7b7 ,coord9ation ) c]ta9 o!r provisions 7#a7 ,=eign rese>* exp5ses ,section #agd is am5d$-- 7,a7 9 subsection 7a7-- 7i7 by /rik+ a taxpay]'s specifi$ rese>* or exp]im5tal exp5ditures & ins]t+ a taxpay]'s =eign rese>* or exp]im5tal exp5ditures1 & 7ii7 by /rik+ ov] ! #e-ye> p]iod 7#ae-ye> p]iod 9 ! case ( any specifi$ rese>* or exp]im5tal exp5ditures :i* are attributable to =eign rese>* 7)9 ! mean+ ( section #da7;d77#d77;,f777 9 p>agraph 7#b77;,b7 & ins]t+ ov] ! #ae-ye> p]iod1 7,b7 9 subsection 7b7-- 7i7 by /rik+ specifi$ rese>* & ins]t+ =eign rese>*1 7ii7 by ins]t+ & :i* are attributable to =eign rese>* 7)9 ! mean+ ( section #da7;d77#d77;,f77 be=e ! p]iod at ! end1 & 7iii7 by /rik+ specifi$ 9 ! head+ !re( & ins]t+ =eign1 & 7,c7 9 subsection 7d7-- 7i7 by /rik+ specifi$ rese>* or exp]im5tal exp5ditures & ins]t+ =eign rese>* or exp]im5tal exp5ditures1 & 7ii7 by ins]t+ or r$uction to am\nt realiz$ aft] no d$uction4 7#b7 ,rese>* cr$it 7,a7 ,section #da7;d77#a77;,a7 is am5d$ to read z foll[s3 7,a7 ) respect to :i* exp5ditures are treat$ z dome/ic rese>* or exp]im5tal exp5ditures "u section #agd;,a1 4 7,b7 ,section #bhj;,c7c77#a7 is am5d$ to read z foll[s3 7#a7 ,9 g5]al ,! dome/ic rese>* or exp]im5tal exp5ditures 7z def9$ 9 section #agd;,a7b77 o!rwise tak5 into acc\nt z a d$uction or *>g$ to capital acc\nt "u ?is *apt] %all be r$uc$ by ! am\nt ( ! cr$it all[$ "u section #da7;a74 4 7#c7 ,,amt adju/m5t ,section #ef7;b77#b7 is am5d$-- 7,a7 9 subp>agraph 7,a7-- 7i7 by /rik+ or #agd7;a7 9 ! matt] prec$+ clause 7i7 & ins]t+ 1 #agd7;a71 or #agd;,a7a71 & 7ii7 by /rik+ rese>* & exp]im5tal exp5ditures describ$ 9 section #agd7;a7 9 clause 7ii7 !re( & ins]t+ =eign rese>* or exp]im5tal exp5ditures describ$ 9 section #agd7;a7 & dome/ic rese>* or exp]im5tal exp5ditures 9 section #agd;,a7a71 & 7,b7 9 subp>agraph 7,c71 by ins]t+ or #agd;,a7a7 aft] #agd7;a74 7#d7 ,optional #aj-ye> write(f ,section #ei7;e77#b77;,b7 is am5d$ by /rik+ section #agd7;a7 7relat+ to rese>* & exp]im5tal exp5ditures7 & ins]t+ section #agd;,a7a7 7relat+ to dome/ic rese>* or exp]im5tal exp5ditures74 7#e7 ,qualifi$ small issue bonds ,section #add7;a77#d77;,c77iv7 is am5d$ by /rik+ #agd7;a7 & ins]t+ #agd;,a7a74 7#f7 ,/>t-up exp5ditures ,section #aie7;c77#a7 is am5d$ by /rik+ or #agd 9 ! la/ s5t5ce & ins]t+ #agd1 or #agd;,a4 7#g7 ,capital exp5ditures 7,a7 ,section #bfc7;a77#a77;,b7 is am5d$ by ins]t+ or #agd;,a aft] #agd4 7,b7 ,section #bfc;,a7c77#b7 is am5d$ by ins]t+ or #agd;,a aft] #agd4 7#h7 ,active bus9ess comput] s(tw>e royalties ,section #edc7;d77#d77;,a77i7 is am5d$ by ins]t+ #agd;,a1 aft] #agd14 7#i7 ,s\rce rules ,section #hfd7;g77#b7 is am5d$-- 7,a7 by /rik+ rese>* & exp]im5tal exp5ditures )9 ! mean+ ( section #agd 9 ! fir/ s5t5ce & ins]t+ =eign rese>* or exp]im5tal exp5ditures )9 ! mean+ ( section #agd or dome/ic rese>* or exp]im5tal exp5ditures )9 ! mean+ ( section #agd;,a1 & 7,b7 9 ! la/ s5t5ce-- 7i7 by /rik+ treat$ z def]r$ exp5ses "u subsection 7b7 ( section #agd & ins]t+ all[$ z an amortization d$uction "u section #agd7;a7 or section #agd;,a7c711 & 7ii7 by /rik+ su* subsection & ins]t+ su* section 7z ! case may be74 7#aj7 ,basis adju/m5t ,section #ajaf7;a77#ad7 is am5d$ by /rik+ d$uctions z def]r$ exp5ses "u section #agd7;b77#a7 7relat+ to rese>* & exp]im5tal exp5ditures7 & ins]t+ d$uctions "u section #agd or #agd;,a7c74 7#aa7 ,small bus9ess /ock ,section #abjb7;e77#b77;,b7 is am5d$ by /rik+ :i* may be treat$ z rese>* & exp]im5tal exp5ditures "u section #agd & ins]t+ :i* are treat$ z =eign rese>* or exp]im5tal exp5ditures "u section #agd or dome/ic rese>* or exp]im5tal exp5ditures "u section #agd;,a4 7c7 ,*ange 9 me?od ( acc\nt+ 7#a7 ,9 g5]al ,! am5dm5ts made by subsection 7a7 %all be treat$ z a *ange 9 me?od ( acc\nt+ = purposes ( section #dha ( ! ,int]nal ,rev5ue ,code ( #aihf &-- 7,a7 su* *ange %all be treat$ z initiat$ by ! taxpay]1 7,b7 su* *ange %all be treat$ z made ) ! cons5t ( ! ,secret>y1 & 7,c7 su* *ange %all be appli$ only on a cut-(f basis = any dome/ic rese>* or exp]im5tal exp5ditures 7z def9$ 9 section #agd;,a7b7 ( su* ,code 7z add$ by ?is section7 & det]m9$ by apply+ ! rules ( section #agd;,a7d7 ( su* ,code7 paid or incurr$ 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd1 & no adju/m5ts "u section #dha7;a7 %all be made4 7#b7 ,special rules ,9 ! case ( a taxable ye> :i* beg9s aft] ,decemb] #ca1 #bjbd1 & ends be=e ! date ( ! enactm5t ( ?is ,act-- 7,a7 p>agraph 7#a77;,c7 %all n apply1 & 7,b7 ! *ange 9 me?od ( acc\nt+ "u p>agraph 7#a7 %all be appli$ on a modifi$ cut-(f basis1 tak+ into acc\nt = purposes ( section #dha7;a7 ( su* ,code only ! dome/ic rese>* or exp]im5tal exp5ditures 7z def9$ 9 section #agd;,a7b7 ( su* ,code 7z add$ by ?is section7 & det]m9$ by apply+ ! rules ( section #agd;,a7d7 ( su* ,code7 paid or incurr$ 9 su* taxable ye> b n all[$ z a d$uction 9 su* taxable ye>4 7d7 ,cl]ical am5dm5t ,! table ( sections = "p ,,vi ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #agd ! foll[+ new item3 ,sec4 #agd;,a4 ,dome/ic rese>* or exp]im5tal exp5ditures4 4 7e7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection or subsection 7f77#a71 ! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 7#b7 ,treatm5t ( =eign rese>* or exp]im5tal exp5ditures ^u disposition 7,a7 ,9 g5]al ,! am5dm5t by subsection 7b77#a77;,c77ii7 %all apply to prop]ty dispos$1 retir$1 or ab&on$ aft] ,may #ab1 #bjbe4 7,b7 ,no inf]5ce ,! am5dm5t made by subsection 7b77#a77;,c77ii7 %all n be con/ru$ to create any inf]5ce ) respect to ! prop] application ( section #agd7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to taxable ye>s beg9n+ be=e ,may #ac1 #bjbe4 7#c7 ,coord9ation ) rese>* cr$it ,! am5dm5t made by subsection 7b77#b77;,b7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 7#d7 ,no inf]5ce ) respect to coord9ation ) rese>* cr$it = prior p]iods ,! am5dm5t made by subsection 7b77#b77;,b7 %all n be con/ru$ to create any inf]5ce ) respect to ! prop] application ( section #bhj;,c7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to taxable ye>s beg9n+ be=e ,janu>y #a1 #bjbe4 7f7 ,transition rules 7#a7 ,election = retroactive application by c]ta9 small bus9esses 7,a7 ,9 g5]al ,at ! election ( an eligible taxpay]1 p>agraphs 7#a7 & 7#c7 ( subsection 7e7 %all ea* be appli$ by sub/itut+ ,decemb] #ca1 #bjba = ,decemb] #ca1 #bjbd4 ,an election made "u ?is subp>agraph %all be made 9 su* mann] z ! ,secret>y may provide & n lat] ?an ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,! taxpay] %all file an am5d$ return = ea* taxable ye> affect$ by su* election4 7,b7 ,eligible taxpay] ,= purposes ( ?is p>agraph1 ! t]m eligible taxpay] means any taxpay] 7o!r ?an a tax %elt] prohibit$ f us+ ! ca% receipts & disbursem5ts me?od ( acc\nt+ "u section #ddh7;a77#c77 :i* meets ! gross receipts te/ ( section #ddh7;c7 = ! fir/ taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbd4 7,c7 ,election treat$ z *ange 9 me?od ( acc\nt+ ,9 ! case ( any taxpay] :i* elects ! application ( subp>agraph 7,a7-- 7i7 su* election may be treat$ z a *ange 9 me?od ( acc\nt+ = purposes ( section #dha ( su* ,code = ! taxpay]'s fir/ taxable ye> affect$ by su* election1 7ii7 su* *ange %all be treat$ z initiat$ by ! taxpay] = su* taxable ye>1 7iii7 su* *ange %all be treat$ z made ) ! cons5t ( ! ,secret>y1 & 7iv7 subsection 7c7 %all n apply to su* taxpay]4 7,d7 ,election reg>d+ coord9ation ) rese>* cr$it ,an election "u section #bhj;,c7c77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7or revocation ( su* election7 = any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjba1 by an eligible taxpay] mak+ an election "u subp>agraph 7,a7 %all n fail to be treat$ z timely made 7or z made on ! return7 if made dur+ ! #a-ye> p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act on an am5d$ return = su* taxable ye>4 7#b7 ,election to d$uct c]ta9 unamortiz$ am\nts paid or incurr$ 9 taxable ye>s beg9n+ be=e ,janu>y #a1 #bjbe 7,a7 ,9 g5]al ,9 ! case ( any dome/ic rese>* or exp]im5tal exp5ditures 7z def9$ 9 section #agd;,a1 z add$ by subsection 7a77 :i* are paid or incurr$ 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjba1 & be=e ,janu>y #a1 #bjbe1 & :i* 0 *>g$ to capital acc\nt1 a taxpay] may elect-- 7i7 to d$uct any rema9+ unamortiz$ am\nt ) respect to su* exp5ditures 9 ! fir/ taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbd1 or 7ii7 to d$uct su* rema9+ unamortiz$ am\nt ) respect to su* exp5ditures ratably ov] ! #b-taxable ye> p]iod beg9n+ ) ! fir/ taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbd4 7,b7 ,*ange 9 me?od ( acc\nt+ ,9 ! case ( a taxpay] :o makes an election "u ?is p>agraph-- 7i7 su* taxpay] %all be treat$ z initiat+ a *ange 9 me?od ( acc\nt+ = purposes ( section #dha ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to ! exp5ditures to :i* ! election applies1 7ii7 su* *ange %all be treat$ z made ) ! cons5t ( ! ,secret>y1 & 7iii7 su* *ange %all be appli$ only on a cut-(f basis = su* exp5ditures & no adju/m5ts "u section #dha7;a7 %all be made4 7,c7 ,regulations ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all publi% su* guidance or regulations z may be necess>y to c>ry out ! purposes ( ?is p>agraph1 includ+ regulations or guidance all[+ = ! d$uction all[$ "u subp>agraph 7,a7 9 ! case ( taxpay]s ) taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd1 & end+ be=e ! date ( ! enactm5t ( ?is ,act4 #gjcjc4 ,modification ( limitation on bus9ess int]e/ 7a7 ,9 g5]al ,section #afc7;j77#h77;,a77v7 is am5d$ by /rik+ 9 ! case ( taxable ye>s beg9n+ be=e ,janu>y #a1 #bjbb14 7b7 ,floor plan f9anc+ applicable to c]ta9 trail]s & camp]s ,section #afc7;j77#i77;,c7 is am5d$ by add+ at ! end ! foll[+ new flu% s5t5ce3 ,su* t]m %all also include any trail] or camp] :i* is design$ to provide tempor>y liv+ qu>t]s = recreational1 camp+1 or seasonal use & is design$ to be t[$ by1 or affix$ to1 a motor vehicle4 4 7c7 ,effective date & special rule 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 7#b7 ,special rule = %ort taxable ye>s ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may prescribe su* rules z are necess>y or appropriate to provide = ! application ( ! am5dm5ts made by ?is section 9 ! case ( any taxable ye> ( less ?an #ab mon?s t beg9s aft] ,decemb] #ca1 #bjbd1 & ends be=e ! date ( ! enactm5t ( ?is ,act4 #gjcjd4 ,ext5sion & enhancem5t ( paid family & m$ical leave cr$it 7a7 ,9 g5]al ,section #de,s is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,= purposes ( section #ch1 9 ! case ( an eligible employ]1 ! paid family & m$ical leave cr$it is an am\nt equal to ei!r ( ! foll[+ 7z elect$ by su* employ]73 7,a7 ,! applicable p]c5tage ( ! am\nt ( wages paid to qualify+ employees ) respect to any p]iod 9 :i* su* employees are on family & m$ical leave4 7,b7 ,if su* employ] has an insurance policy ) reg>ds to ! provision ( paid family & m$ical leave :i* is 9 =ce dur+ ! taxable ye>1 ! applicable p]c5tage ( ! total am\nt ( premiums paid or incurr$ by su* employ] dur+ su* taxable ye> ) respect to su* insurance policy4 1 & 7,b7 by add+ at ! end ! foll[+3 7#c7 ,rate ( paym5t det]m9$ )\t reg>d to :e!r leave is tak5 ,= purposes ( det]m9+ ! applicable p]c5tage ) respect to p>agraph 7#a77;,b71 ! rate ( paym5t "u ! insurance policy %all be det]m9$ )\t reg>d to :e!r any qualify+ employees 7 on family & m$ical leave dur+ ! taxable ye>4 1 7#b7 9 subsection 7b77#a71 by /rik+ cr$it all[$ & ins]t+ wages tak5 into acc\nt1 7#c7 9 subsection 7c71 by /rik+ p>agraphs 7#c7 & 7#d7 & ins]t+ ! foll[+3 7#c7 ,aggregation rule 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 all p]sons :i* are treat$ z a s+le employ] "u subsections 7b7 & 7c7 ( section #dad %all be treat$ z a s+le employ]4 7,b7 ,exception 7i7 ,9 g5]al ,subp>agraph 7,a7 %all n apply to any p]son :o e/abli%es to ! satisfaction ( ! ,secret>y t su* p]son has a sub/antial & legitimate bus9ess reason = fail+ to provide a writt5 policy describ$ 9 p>agraph 7#a7 or 7#b74 7ii7 ,sub/antial & legitimate bus9ess reason ,= purposes ( clause 7i71 ! t]m sub/antial & legitimate bus9ess reason %all n include ! op]ation ( a sep>ate l9e ( bus9ess1 ! rate ( wages or category ( jobs = employees 7or any simil> basis71 or ! application ( ,/ate or local laws relat+ to family & m$ical leave1 b may include ! gr\p+ ( employees ( a common law employ]4 7#d7 ,treatm5t ( b5efits m&at$ or paid = by ,/ate or local gov]nm5ts ,= purposes ( ?is section1 any leave :i* is paid by a ,/ate or local gov]nm5t or requir$ by ,/ate or local law-- 7,a7 except z provid$ 9 subp>agraph 7,b71 %all be tak5 into acc\nt 9 det]m9+ ! am\nt ( paid family & m$ical leave provid$ by ! employ]1 & 7,b7 %all n be tak5 into acc\nt 9 det]m9+ ! am\nt ( ! paid family & m$ical leave cr$it "u subsection 7a74 1 7#d7 9 subsection 7d7-- 7,a7 9 p>agraph 7#a71 by ins]t+ 7or1 at ! election ( ! employ]1 = n less ?an #f mon?s7 aft] #a ye> or m1 7,b7 9 p>agraph 7#b7-- 7i7 by ins]t+ 1 z det]m9$ on an annualiz$ basis 7pro-rata = "p-"t employees71 aft] comp5sation1 & 7ii7 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7,c7 by add+ at ! end ! foll[+3 7#c7 is cu/om>ily employ$ = n less ?an #bj h\rs p] week4 1 & 7#e7 by /rik+ subsection 7i74 7b7 ,no d\ble b5efit ,section #bhj;,c7a7 is am5d$-- 7#a7 by /rik+ #de,s7a7 & ins]t+ #de,s7a77#a77;,a71 & 7#b7 by ins]t+ aft] ! fir/ s5t5ce ! foll[+3 ,no d$uction %all be all[$ = t portion ( ! premiums paid or incurr$ = ! taxable ye> :i* is equal to t portion ( ! paid family & m$ical leave cr$it :i* is det]m9$ = ! taxable ye> "u section #de,s7a77#a77;,b744 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjcje4 ,exceptions f limitations on d$uction = bus9ess meals 7a7 ,exception to d5ial ( d$uction = bus9ess meals ,section #bgd7o71 z add$ by section #accjd ( ,public ,law #aae-ig1 is am5d$ by /rik+ ,no d$uction & ins]t+ ,except 9 ! case ( an exp5se describ$ 9 subsection 7e77#h7 or 7n77#b77;,c71 no d$uction4 7b7 ,meals provid$ on c]ta9 fi%+ boats & at c]ta9 fi% process+ facilities n subject to #ej p]c5t limitation ,section #bgd7n77#b77;,c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or at ! end ( clause 7iii7 & by add+ at ! end ! foll[+ new clause3 7v7 provid$-- 7,i7 on a fi%+ vessel1 fi% process+ vessel1 or fi% t5d] vessel 7z su* t]ms are def9$ 9 section #baja ( title #df1 ,unit$ ,/ates ,code71 or 7,,ii7 at a facility = ! process+ ( fi% = comm]cial use or consumption :i*-- 7aa7 is locat$ 9 ! ,unit$ ,/ates nor? ( #ej degrees nor? latitude1 & 7bb7 is n locat$ 9 a metropolitan /ati/ical area 7)9 ! mean+ ( section #adc7k77#b77;,b771 or 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjbe4 #gjcjf4 ,increas$ doll> limitations = exp5s+ ( c]ta9 depreciable bus9ess assets 7a7 ,9 g5]al ,section #agi7;b7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ #a1jjj1jjj & ins]t+ #b1ejj1jjj1 & 7#b7 9 p>agraph 7#b71 by /rik+ #b1ejj1jjj & ins]t+ #d1jjj1jjj4 7b7 ,con=m+ am5dm5ts ,section #agi7;b77#f77;,a7 is am5d$-- 7#a7 by ins]t+ 7#bjbe 9 ! case ( ! doll> am\nts 9 p>agraphs 7#a7 & 7#b77 aft] ,9 ! case ( any taxable ye> beg9n+ aft] #bjah1 & 7#b7 9 clause 7ii71 by /rik+ det]m9$ by sub/itut+ cal5d> ye> #bjag = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 & ins]t+ det]m9$ by sub/itut+ 9 subp>agraph 7,a77ii7 !re(-- 7,i7 9 ! case ( am\nts 9 p>agraphs 7#a7 & 7#b71 cal5d> ye> #bjbd = cal5d> ye> #bjaf1 & 7,,ii7 9 ! case ( ! am\nt 9 p>agraph 7#e77;,a71 cal5d> ye> #bjag = cal5d> ye> #bjaf4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjcjg4 ,special depreciation all[ance = qualifi$ production prop]ty 7a7 ,9 g5]al ,section #afh is am5d$ by add+ at ! end ! foll[+ new subsection3 7n7 ,special all[ance = qualifi$ production prop]ty 7#a7 ,9 g5]al ,9 ! case ( any qualifi$ production prop]ty ( a taxpay] mak+ an election "u ?is subsection-- 7,a7 ! depreciation d$uction provid$ by section #afg7;a7 = ! taxable ye> 9 :i* su* prop]ty is plac$ 9 s]vice %all include an all[ance equal to #ajj p]c5t ( ! adju/$ basis ( ! qualifi$ production prop]ty1 & 7,b7 ! adju/$ basis ( ! qualifi$ production prop]ty %all be r$uc$ by ! am\nt ( su* d$uction be=e comput+ ! am\nt o!rwise all[able z a depreciation d$uction "u ?is *apt] = su* taxable ye> & any subsequ5t taxable ye>4 7#b7 ,qualifi$ production prop]ty ,= purposes ( ?is subsection-- 7,a7 ,9 g5]al ,! t]m qualifi$ production prop]ty means t portion ( any nonresid5tial real prop]ty-- 7i7 to :i* ?is section applies1 7ii7 :i* is us$ by ! taxpay] z an integral "p ( a qualifi$ production activity1 7iii7 :i* is plac$ 9 s]vice 9 ! ,unit$ ,/ates or any possession ( ! ,unit$ ,/ates1 7iv7 ! orig9al use ( :i* comm5ces ) ! taxpay]1 7v7 ! con/ruction ( :i* beg9s aft] ,janu>y #ai1 #bjbe1 & be=e ,janu>y #a1 #bjbi1 7vi7 :i* is designat$ by ! taxpay] 9 ! election made "u ?is subsection1 & 7vii7 :i* is plac$ 9 s]vice be=e ,janu>y #a1 #bjca4 ,= purposes ( clause 7ii71 9 ! case ( prop]ty ) respect to :i* ! taxpay] is a lessor1 prop]ty us$ by a lessee %all n be consid]$ to be us$ by ! taxpay] z "p ( a qualifi$ production activity4 7,b7 ,special rule = c]ta9 prop]ty n previ\sly us$ 9 qualifi$ production activities 7i7 ,9 g5]al ,9 ! case ( prop]ty acquir$ by ! taxpay] dur+ ! p]iod describ$ 9 subp>agraph 7,a77v71 ! requirem5ts ( clauses 7iv7 & 7v7 ( subp>agraph 7,a7 %all be treat$ z satisfi$ if-- 7,i7 su* prop]ty 0 n us$ 9 a qualifi$ production activity 7det]m9$ )\t reg>d to ! second s5t5ce ( subp>agraph 7,d77 by any p]son at any "t dur+ ! p]iod beg9n+ on ,janu>y #a1 #bjba1 & end+ on ,may #ab1 #bjbe1 7,,ii7 su* prop]ty 0 n us$ by ! taxpay] at any "t prior to su* acquisition1 & 7,,iii7 ! acquisition ( su* prop]ty meets ! requirem5ts ( p>agraphs 7#b77;,a71 7#b77;,b71 7#b77;,c71 & 7#c7 ( section #agi7;d74 7ii7 ,writt5 b9d+ contracts ,= purposes ( det]m9+ "u clause 7i7-- 7,i7 :e!r su* prop]ty is acquir$ be=e ! p]iod describ$ 9 subp>agraph 7,a77v71 su* prop]ty %all be treat$ z acquir$ n lat] ?an ! date on :i* ! taxpay] ent]s into a writt5 b9d+ contract = su* acquisition1 & 7,,ii7 :e!r su* prop]ty is acquir$ aft] su* p]iod1 su* prop]ty %all be treat$ z acquir$ n e>li] ?an su* date4 7,c7 ,exclusion ( (fice space1 etc ,! t]m qualifi$ production prop]ty %all n include t portion ( any nonresid5tial real prop]ty :i* is us$ = (fices1 adm9i/rative s]vices1 lodg+1 p>k+1 sales activities1 rese>* activities1 s(tw>e developm5t or eng9e]+ activities1 or o!r functions unrelat$ to ! manufactur+1 production1 or ref9+ ( tangible p]sonal prop]ty4 7,d7 ,qualifi$ production activity ,! t]m qualifi$ production activity means ! manufactur+1 production1 or ref9+ ( a qualifi$ product4 ,! activities ( any taxpay] d n con/itute manufactur+1 production1 or ref9+ ( a qualifi$ product unless ! activities ( su* taxpay] result 9 a sub/antial trans=mation ( ! prop]ty compris+ ! product4 7,e7 ,production ,! t]m production %all n include activities o!r ?an agricultural production & *emical production4 7,f7 ,qualifi$ product ,! t]m qualifi$ product means any tangible p]sonal prop]ty if su* prop]ty is n a food or bev]age prep>$ 9 ! same build+ z a retail e/abli%m5t 9 :i* su* prop]ty is sold4 7,g7 ,syndication ,= purposes ( subp>agraph 7,a77iv71 rules simil> to ! rules ( subsection 7k77#b77;,e77iii7 %all apply4 7,h7 ,ext5sion ( plac$ 9 s]vice date "u c]ta9 circum/ances ,! ,secret>y may ext5d ! date "u subp>agraph 7,a77vii7 ) respect to any prop]ty t meets ! requirem5ts ( clauses 7i7 ?r\gh 7vi7 ( subp>agraph 7,a7 if ! ,secret>y det]m9es t an act ( ,god 7z def9$ 9 section #aja7a7 ( ! ,compreh5sive ,environm5tal ,response1 ,comp5sation1 & ,liability ,act ( #aihj7 prev5ts ! taxpay] f plac+ su* prop]ty 9 s]vice be=e su* date4 7#c7 ,d$uction all[$ 9 comput+ m9imum tax ,= purposes ( det]m9+ alt]native m9imum taxable income "u section #ee1 ! d$uction "u section #afg = qualifi$ production prop]ty %all be det]m9$ "u ?is section )\t reg>d to any adju/m5t "u section #ef4 7#d7 ,coord9ation ) c]ta9 o!r provisions 7,a7 ,o!r special depreciation all[ances ,= purposes ( subsections 7k77#g71 7l77#c77;,d71 & 7m77#b77;,b77iii7-- 7i7 qualifi$ production prop]ty %all be treat$ z a sep>ate class ( prop]ty1 & 7ii7 ! taxpay] %all be treat$ z hav+ made an election "u su* subsections ) respect to su* class4 7,b7 ,alt]native depreciation prop]ty ,! t]m qualifi$ production prop]ty %all n include any prop]ty to :i* ! alt]native depreciation sy/em "u subsection 7g7 applies4 ,= purposes ( subsection 7g77#g77;,a71 qualifi$ production prop]ty to :i* ?is subsection applies %all be treat$ z sep>ate nonresid5tial real prop]ty4 7#e7 ,recapture ,if1 at any "t dur+ ! #aj-ye> p]iod beg9n+ on ! date t any qualifi$ production prop]ty is plac$ 9 s]vice by ! taxpay]1 su* prop]ty ceases to be us$ z describ$ 9 p>agraph 7#b77;,a77ii7 & is us$ by ! taxpay] 9 a productive use n describ$ 9 p>agraph 7#b77;,a77ii7-- 7,a7 section #abde %all be appli$-- 7i7 by treat+ su* prop]ty z hav+ be5 dispos$ ( by ! taxpay] z ( ! fir/ "t su* prop]ty is s us$ 9 a productive use n describ$ 9 p>agraph 7#b77;,a77ii71 & 7ii7 by treat+ ! am\nt describ$ 9 subp>agraph 7,b7 ( section #abde7;a77#a7 ) respect to su* disposition z be+ n less ?an ! am\nt describ$ 9 subp>agraph 7,a7 ( su* section1 & 7,b7 ! basis ( ! taxpay] 9 su* prop]ty1 & ! taxpay]'s all[ance = depreciation ) respect to su* prop]ty1 %all be appropriately adju/$ to take into acc\nt am\nts recogniz$ by reason ( subp>agraph 7,a74 7#f7 ,election 7,a7 ,9 g5]al ,an election "u ?is subsection = any taxable ye> %all-- 7i7 specify ! nonresid5tial real prop]ty subject to ! election & ! portion ( su* prop]ty designat$ "u p>agraph 7#b77;,a77vi71 & 7ii7 except z o!rwise provid$ by ! ,secret>y1 be made on ! taxpay]'s return ( ! tax impos$ by ?is *apt] = ! taxable ye>4 ,su* election %all be made 9 su* mann] z ! ,secret>y may prescribe by regulations or o!r guidance4 7,b7 ,election ,any election made "u ?is subsection1 & any specification conta9$ 9 any su* election1 may n be revok$ except ) ! cons5t ( ! ,secret>y 7& ! ,secret>y %all provide su* cons5t only 9 extraord9>y circum/ances74 7#g7 ,regulations ,! ,secret>y %all issue su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ regulations or o!r guidance-- 7,a7 provid+ rules = reg>d+ :at con/itutes sub/antial trans=mation ( prop]ty :i* are consi/5t ) guidance provid$ "u section #ied7;d71 & 7,b7 provid+ = ! application ( p>agraph 7#e7 ) respect to a *ange 9 use describ$ 9 su* p>agraph by a transf]ee foll[+ a fully or p>tially tax free transf] ( qualifi$ production prop]ty4 4 7b7 ,treatm5t ( qualifi$ production prop]ty z section #abde prop]ty ,section #abde7;a77#c7 is am5d$ by /rik+ or at ! end ( subp>agraph 7,e71 by /rik+ ! p]iod at ! end ( subp>agraph 7,f7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new subp>agraph3 7,g7 any qualifi$ production prop]ty 7z def9$ 9 section #afh7n77#b774 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 #gjcjh4 ,enhancem5t ( advanc$ manufactur+ inve/m5t cr$it 7a7 ,9 g5]al ,section #dh;,d7a7 is am5d$ by /rik+ #be p]c5t & ins]t+ #ce p]c5t4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjbe4 #gjcji4 ,spaceports are treat$ l airports "u exempt facility bond rules 7a7 ,9 g5]al ,section #adb7;a77#a7 is am5d$ to read z foll[s3 7#a7 airports & spaceports1 4 7b7 ,treatm5t ( gr\nd leases ,section #adb7;b77#a7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,special rule = spaceport gr\nd leases ,= purposes ( subp>agraph 7,a71 spaceport prop]ty locat$ on l& leas$ by a gov]nm5tal unit f ! ,unit$ ,/ates %all n fail to be treat$ z own$ by a gov]nm5tal unit if ! requirem5ts ( ?is p>agraph are met by ! lease & any subleases ( ! prop]ty4 4 7c7 ,def9ition ( spaceport ,section #adb is am5d$ by add+ at ! end ! foll[+ new subsection3 7p7 ,spaceport 7#a7 ,9 g5]al ,= purposes ( subsection 7a77#a71 ! t]m spaceport means any facility locat$ at or 9 close proximity to a laun* site or re5try site us$ =-- 7,a7 manufactur+1 assembl+1 or repair+ spacecraft1 space c>go1 o!r facilities describ$ 9 ?is p>agraph1 or any compon5t ( ! =ego+1 7,b7 flight control op]ations1 7,c7 provid+ laun* s]vices & re5try s]vices1 or 7,d7 transf]r+ crew1 spaceflight p>ticipants1 or space c>go to or f spacecraft4 7#b7 ,additional t]ms ,= purposes ( p>agraph 7#a7-- 7,a7 ,space c>go ,! t]m space c>go includes satellites1 sci5tific exp]im5ts1 o!r prop]ty transport$ into space1 & any o!r type ( payload1 :e!r or n su* prop]ty returns f space4 7,b7 ,spacecraft ,! t]m spacecraft means a laun* vehicle or a re5try vehicle4 7,c7 ,o!r t]ms ,! t]ms laun* site1 crew1 space flight p>ticipant1 laun* s]vices1 laun* vehicle1 payload1 re5try s]vices1 re5try site1 a re5try vehicle %all h ! respective mean+s giv5 to su* t]ms by section #ejijb ( title #ea1 ,unit$ ,/ates ,code 7z 9 effect on ! date ( enactm5t ( ?is subsection74 7#c7 ,public use requirem5t ,a facility %all n be requir$ to be available = use by ! g5]al public to be treat$ z a spaceport = purposes ( ?is section4 7#d7 ,manufactur+ facilities & indu/rial p>ks all[$ ,) respect to spaceports1 subsection 7c77#b77;,e7 %all n apply to spaceport prop]ty describ$ 9 p>agraph 7#a77;,a74 4 7d7 ,exception f f$]ally gu>ante$ bond prohibition ,section #adi7;b77#c7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,f7 ,exception = spaceports ,a bond %all n be treat$ z f$]ally gu>ante$ m]ely because ( ! paym5t ( r5t1 us] fees1 or o!r *>ges by ! ,unit$ ,/ates 7or any ag5cy or in/rum5tality !re(7 9 ex*ange = ! use ( ! spaceport by ! ,unit$ ,/ates 7or any ag5cy or in/rum5tality !re(74 4 7e7 ,con=m+ am5dm5t ,! head+ = section #adb7;c7 is am5d$ by ins]t+ ,spaceports1 aft] ,airports14 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to obligations issu$ aft] ! date ( ! enactm5t ( ?is ,act4 ,b ,p]man5t ,am]ica-fir/ int]national tax re=ms ,i ,=eign tax cr$it #gjcaa4 ,modifications relat$ to =eign tax cr$it limitation 7a7 ,rules = allocation ( c]ta9 d$uctions to =eign s\rce net ,,cfc te/$ income = purposes ( =eign tax cr$it limitation ,section #ijd7;b7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,d$uctions treat$ z allocable to =eign s\rce net ,,cfc te/$ income ,solely = purposes ( ! application ( subsection 7a7 ) respect to am\nts describ$ 9 subsection 7d77#a77;,a71 ! taxpay]'s taxable income f s\rces )\t ! ,unit$ ,/ates %all be det]m9$ by allocat+ & apportion+-- 7,a7 any d$uction all[$ "u section #bej7;a77#a77;,b7 7& any d$uction all[$ "u section #afd7;a77#c7 = taxes impos$ on am\nts describ$ 9 section #bej7;a77#a77;,b77 to su* income1 7,b7 no am\nt ( int]e/ exp5se or rese>* & exp]im5tal exp5ditures to su* income1 & 7,c7 any o!r d$uction to su* income only if su* d$uction is directly allocable to su* income4 ,any am\nt or d$uction :i* w\ld 7b = subp>agraphs 7,b7 & 7,c77 h be5 allocat$ or apportion$ to su* income %all only be allocat$ or apportion$ to income :i* is f s\rces )9 ! ,unit$ ,/ates4 4 7b7 ,o!r modifications 7#a7 ,section #ijd7;d77#b77;,h77i7 is am5d$ by /rik+ p>agraph 7#a77;,b7 & ins]t+ p>agraph 7#a77;,d74 7#b7 ,section #ijd7;d77#d77;,c77ii7 is am5d$ by /rik+ p>agraph 7#a77;,a7 & ins]t+ p>agraph 7#a77;,c74 7#c7 ,section #iea;,a7f77#a77;,a7 is am5d$ by /rik+ #ijd7;h77#a7 & ins]t+ #ijd7;h74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjcab4 ,modifications to det]m9ation ( deem$ paid cr$it = taxes prop]ly attributable to te/$ income 7a7 ,increase 9 deem$ paid cr$it 7#a7 ,9 g5]al ,section #ifj7;d77#a7 is am5d$ by /rik+ #hj p]c5t & ins]t+ #ij p]c5t4 7#b7 ,gross up = deem$ paid =eign tax cr$it ,section #gh is am5d$-- 7,a7 by /rik+ subsections 7a71 7b71 & 7d7 & ins]t+ subsections 7a7 & 7d71 & 7,b7 by /rik+ #hj p]c5t & ins]t+ #ij p]c5t4 7b7 ,disall[ance ( =eign tax cr$it ) respect to di/ributions ( previ\sly tax$ net ,,cfc te/$ income ,section #ifj7;d7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,disall[ance ( =eign tax cr$it ) respect to di/ributions ( previ\sly tax$ net ,,cfc te/$ income ,no cr$it %all be all[$ "u section #ija = #aj p]c5t ( any =eign income taxes paid or accru$ 7or deem$ paid "u subsection 7b77#a77 ) respect to any am\nt exclud$ f gross income "u section #iei7;a7 by reason ( an inclusion 9 gross income "u section #iea;,a7a74 4 7c7 ,effective dates 7#a7 ,9 g5]al ,! am5dm5ts made by subsection 7a7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7#b7 ,disall[ance ,! am5dm5t made by subsection 7b7 %all apply to =eign income taxes paid or accru$ 7or deem$ paid "u section #ifj7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 ) respect to any am\nt exclud$ f gross income "u section #iei7;a7 ( su* ,code by reason ( an inclusion 9 gross income "u section #iea;,a7a7 ( su* ,code aft] ,june #bh1 #bjbe4 #gjcac4 ,s\rc+ c]ta9 income f ! sale ( inv5tory produc$ 9 ! ,unit$ ,/ates 7a7 ,9 g5]al ,section #ijd7;b71 z am5d$ by section #gjcaa1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,s\rce rules = c]ta9 inv5tory produc$ 9 ! ,unit$ ,/ates & sold ?r\gh =eign bran*es ,= purposes ( ?is section1 if a ,unit$ ,/ates p]son ma9ta9s an (fice or o!r fix$ place ( bus9ess 9 a =eign c\ntry 7det]m9$ "u rules simil> to ! rules ( section #hfd7;c77#e771 ! portion ( income :i*-- 7,a7 is f ! sale or ex*ange outside ! ,unit$ ,/ates ( inv5tory prop]ty 7)9 ! mean+ ( section #hfe7;i77#a77-- 7i7 :i* is produc$ 9 ! ,unit$ ,/ates1 7ii7 :i* is = use outside ! ,unit$ ,/ates1 & 7iii7 to :i* ! ?ird s5t5ce ( section #hfc7;b7 applies1 & 7,b7 is attributable 7det]m9$ "u rules simil> to ! rules ( section #hfd7;c77#e77 to su* (fice or o!r fix$ place ( bus9ess1 %all be treat$ z f s\rces )\t ! ,unit$ ,/ates1 except t ! am\nt s treat$ %all n exce$ #ej p]c5t ( ! income f ! sale or ex*ange ( su* inv5tory prop]ty4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,,ii ,=eign-d]iv$ d$uction eligible income & net ,,cfc te/$ income #gjcba4 ,modification ( d$uction = =eign-d]iv$ d$uction eligible income & net ,,cfc te/$ income 7a7 ,9 g5]al ,section #bej7;a7 is am5d$-- 7#a7 by /rik+ #cg4e p]c5t 9 p>agraph 7#a77;,a7 & ins]t+ #cc4cd p]c5t1 7#b7 by /rik+ #ej p]c5t 9 p>agraph 7#a77;,b7 & ins]t+ #dj p]c5t1 & 7#c7 by /rik+ p>agraph 7#c74 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjcbb4 ,det]m9ation ( d$uction eligible income 7a7 ,sales or o!r dispositions ( c]ta9 prop]ty 7#a7 ,9 g5]al ,section #bej7;b77#c77;,a77i7 is am5d$-- 7,a7 by /rik+ & at ! end ( subclause 7,v71 7,b7 by /rik+ ov] at ! end ( subclause 7,,vi7 & ins]t+ &1 & 7,c7 by add+ at ! end ! foll[+ new subclause3 7,,vii7 except z o!rwise provid$ by ! ,secret>y1 any income & ga9 f ! sale or o!r disposition 7includ+ pursuant to ! deem$ sale or o!r deem$ disposition or a transaction subject to section #cfg7;d77 (-- 7aa7 intangible prop]ty 7z def9$ 9 section #cfg7;d77#d771 & 7bb7 any o!r prop]ty ( a type t is subject to depreciation1 amortization1 or depletion by ! sell]1 ov] 4 7#b7 ,con=m+ am5dm5t ,section #bej7;b77#e77;,e7 is am5d$ by ins]t+ 7o!r ?an p>agraph 7#c77;,a77i77,,vii77 aft] ,= purposes ( ?is subsection4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to sales or o!r dispositions 7includ+ pursuant to deem$ sales or o!r deem$ dispositions or a transaction subject to section #cfg7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 occurr+ aft] ,june #af1 #bjbe4 7b7 ,exp5se apportionm5t limit$ to prop]ly allocable exp5ses 7#a7 ,9 g5]al ,section #bej7;b77#c77;,a77ii7 is am5d$ to read z foll[s3 7ii7 exp5ses & d$uctions 7includ+ taxes71 o!r ?an int]e/ exp5se & rese>* or exp]im5tal exp5ditures1 prop]ly allocable to su* gross income4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjcbc4 ,rules relat$ to deem$ intangible income 7a7 ,taxation ( net ,,cfc te/$ income 7#a7 ,9 g5]al ,section #iea;,a7a7 is am5d$ by /rik+ global intangible l[-tax$ income & ins]t+ net ,,cfc te/$ income4 7#b7 ,repeal ( tax-free deem$ return on =eign inve/m5ts ,section #iea;,a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by /rik+ subsections 7b7 & 7d7 & by r$esignat+ subsections 7c71 7e71 & 7f7 z subsections 7b71 7c71 & 7d71 respectively4 7#c7 ,con=m+ am5dm5ts 7,a7 7i7 ,section #bej is am5d$ by /rik+ global intangible l[-tax$ income ea* place x appe>s 9 subsections 7a77#a77;,b77i71 7a77#b71 & 7b77#c77;,a77i77,,ii7 & ins]t+ net ,,cfc te/$ income4 7ii7 ,! head+ = section #bej ( su* ,code is am5d$ by /rik+ ,global ,intangible ,l[-,tax$ ,income & ins]t+ ,net ,,cfc ,te/$ ,income4 7iii7 ,! item relat+ to section #bej 9 ! table ( sections = "p ,,vii ( sub*apt] ,b ( *apt] #a ( su* ,code is am5d$ by /rik+ global intangible l[-tax$ income & ins]t+ net ,,cfc te/$ income4 7,b7 ,section #iea;,a7c77#a71 z r$esignat$ by p>agraph 7#b71 is am5d$ by /rik+ subsections 7b71 7c77#a77;,a71 & 7c77#a77;,b7 & ins]t+ subsections 7b77#a77;,a7 & 7b77#a77;,b74 7,c7 ,section #iea;,a7d71 z r$esignat$ by p>agraph 7#b71 is am5d$-- 7i7 by /rik+ global intangible l[-tax$ income ea* place x appe>s & ins]t+ net ,,cfc te/$ income1 & 7ii7 by /rik+ subsection 7c77#a77;,a7 9 p>agraph 7#b77;,b77ii7 & ins]t+ subsection 7b77#a77;,a74 7,d7 ,section #ifj7;d77#b7 is am5d$-- 7i7 by /rik+ global intangible l[-tax$ income 9 subp>agraph 7,a7 & ins]t+ net ,,cfc te/$ income1 & 7ii7 by /rik+ section #iea;,a7c77#a77;,a7 9 subp>agraph 7,b7 & ins]t+ section #iea;,a7b77#a77;,a74 7,e7 7i7 ,! head+ = section #iea;,a is am5d$ by /rik+ ,global ,intangible ,l[-,tax$ ,income & ins]t+ ,net ,,cfc ,te/$ ,income4 7ii7 ,! item relat+ to section #iea;,a 9 ! table ( sections = subp>t ,f ( "p ,,iii ( sub*apt] ,n ( *apt] #a is am5d$ by /rik+ ,global intangible l[-tax$ income & ins]t+ ,net ,,cfc te/$ income4 7b7 ,d$uction = =eign-d]iv$ d$uction eligible income 7#a7 ,9 g5]al ,section #bej7;a77#a77;,a7 is am5d$ by /rik+ =eign-d]iv$ intangible income & ins]t+ =eign-d]iv$ d$uction eligible income4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #bej7;a77#b7 is am5d$ by /rik+ =eign-d]iv$ intangible income ea* place x appe>s & ins]t+ =eign-d]iv$ d$uction eligible income4 7,b7 ,section #bej7;b71 z am5d$ by subsection 7a71 is am5d$-- 7i7 by /rik+ p>agraphs 7#a7 & 7#b71 7ii7 by r$esignat+ p>agraphs 7#d7 & 7#e7 z p>agraphs 7#a7 & 7#b71 respectively1 & by mov+ su* p>agraphs be=e p>agraph 7#c71 7iii7 9 p>agraph 7#b77;,b77ii71 z s r$esignat$1 by /rik+ p>agraph 7#d77;,b7 & ins]t+ p>agraph 7#a77;,b71 & 7iv7 by /rik+ intangible 9 ! head+ !re( & ins]t+ d$uction eligible4 7,c7 7i7 ,! head+ = section #bej is am5d$ by /rik+ intangible 9 ! head+ !re( & ins]t+ d$uction eligible4 7ii7 ,! head+ = section #agb7;d77#i7 is am5d$ by /rik+ intangible & ins]t+ d$uction eligible4 7iii7 ,! item relat+ to section #bej 9 ! table ( sections = "p ,,viii ( sub*apt] ,b ( *apt] #a is am5d$ by /rik+ intangible & ins]t+ d$uction eligible4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,,iii ,base erosion m9imum tax #gjcca4 ,ext5sion & modification ( base erosion m9imum tax am\nt 7a7 ,9 g5]al ,section #ei;,a7b7 is am5d$-- 7#a7 by /rik+ #aj p]c5t 9 p>agraph 7#a7 & ins]t+ #aj4e p]c5t1 & 7#b7 by /rik+ p>agraph 7#b7 & by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#b7 & 7#c71 respectively4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #ei;,a7b77#a7 is am5d$ by /rik+ ,except z provid$ 9 p>agraphs 7#b7 & 7#c7 & ins]t+ ,except z provid$ 9 p>agraph 7#b74 7#b7 ,section #ei;,a7b77#b71 z r$esignat$ by subsection 7a77#b71 is am5d$ by /rik+ ! p]c5tage o!rwise 9 effect "u p>agraphs 7#a77;,a7 & 7#b77;,a7 %all ea* be increas$ & ins]t+ ! p]c5tages o!rwise 9 effect "u p>agraph 7#a77;,a7 %all be increas$4 7#c7 ,section #ei;,a7e77#a77;,c7 is am5d$ by /rik+ 9 ! case ( a taxpay] describ$ 9 subsection 7b77#c77;,b7 & ins]t+ 9 ! case ( a taxpay] describ$ 9 subsection 7b77#b77;,b74 7c7 ,o!r modifications 7#a7 ,section #ei;,a7b77#b77;,b77ii71 z r$esignat$ by subsection 7a77#b71 is am5d$ by /rik+ regi/]$ securities deal] & ins]t+ securities deal] regi/]$4 7#b7 ,section #ei;,a7h77#b77;,b7 is am5d$ by /rik+ section #fjch;,b7b77#b7 & ins]t+ section #fjch;,a7b77#b74 7#c7 ,section #ei;,a7i77#b7 is am5d$-- 7,a7 by /rik+ subsection 7g7 & ins]t+ subsection 7h71 & 7,b7 by /rik+ subsection 7g77#c7 & ins]t+ subsection 7h77#c74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,,iv ,bus9ess int]e/ limitation #gjcda4 ,coord9ation ( bus9ess int]e/ limitation ) int]e/ capitalization provisions 7a7 ,9 g5]al ,section #afc7;j7 is am5d$ by r$esignat+ p>agraphs 7#aj7 & 7#aa7 z p>agraphs 7#aa7 & 7#ab7 & by ins]t+ aft] p>agraph 7#i7 ! foll[+3 7#aj7 ,coord9ation ) int]e/ capitalization provisions 7,a7 ,9 g5]al ,9 apply+ ?is subsection-- 7i7 ! limitation "u p>agraph 7#a7 %all apply to bus9ess int]e/ )\t reg>d to :e!r ! taxpay] w\ld o!rwise d$uct su* bus9ess int]e/ or capitalize su* bus9ess int]e/ "u an int]e/ capitalization provision1 & 7ii7 any ref]5ce 9 ?is subsection to a d$uction = bus9ess int]e/ %all be treat$ z includ+ a ref]5ce to ! capitalization ( bus9ess int]e/4 7,b7 ,am\nt all[$ appli$ fir/ to capitaliz$ int]e/ ,! am\nt all[$ aft] tak+ into acc\nt ! limitation describ$ 9 p>agraph 7#a7-- 7i7 %all be appli$ fir/ to ! aggregate am\nt ( bus9ess int]e/ :i* w\ld o!rwise be capitaliz$1 & 7ii7 ! rema9d] 7if any7 %all be appli$ to ! aggregate am\nt ( bus9ess int]e/ :i* w\ld be d$uct$4 7,c7 ,treatm5t ( disall[$ int]e/ c>ri$ =w>d ,no portion ( any bus9ess int]e/ c>ri$ =w>d "u p>agraph 7#b7 f any taxable ye> to any succe$+ taxable ye> %all1 = purposes ( ?is title 7includ+ any int]e/ capitalization provision :i* previ\sly appli$ to su* portion7 be treat$ z int]e/ to :i* an int]e/ capitalization provision applies4 7,d7 ,int]e/ capitalization provision ,= purposes ( ?is section1 ! t]m int]e/ capitalization provision means any provision ( ?is subtitle "u :i* int]e/-- 7i7 is requir$ to be *>g$ to capital acc\nt1 or 7ii7 may be d$uct$ or *>g$ to capital acc\nt4 4 7b7 ,c]ta9 capitaliz$ int]e/ n treat$ z bus9ess int]e/ ,section #afc7;j77#e7 is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,su* t]m %all n include any int]e/ :i* is capitaliz$ "u section #bfc7;g7 or #bfc;,a7f744 7c7 ,regulatory au?ority ,section #afc7;j71 z am5d$ by subsection 7a71 is am5d$ by r$esignat+ p>agraphs 7#aa7 & 7#ab7 z p>agraphs 7#ab7 & 7#ac7 & by ins]t+ aft] p>agraph 7#aj7 ! foll[+3 7#aa7 ,regulatory au?ority ,! ,secret>y %all issue su* regulations or guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ regulations or guidance to det]m9e :i* bus9ess int]e/ is tak5 into acc\nt "u ?is subsection & section #ei;,a7c77#c74 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjcdb4 ,def9ition ( adju/$ taxable income = bus9ess int]e/ limitation 7a7 ,9 g5]al ,subp>agraph 7,a7 ( section #afc7;j77#h7 is am5d$-- 7#a7 by /rik+ & at ! end ( clause 7iv71 & 7#b7 by add+ at ! end ! foll[+ new clause3 7vi7 ! am\nts includ$ 9 gross income "u sections #iea7;a71 #iea;,a7a71 & #gh 7& ! portion ( ! d$uctions all[$ "u sections #bde;,a7a7 7by reason ( section #ifd7;e77#d77 & #bej7;a77#a77;,b7 by reason ( su* inclusions71 & 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,v ,o!r int]national tax re=ms #gjcea4 ,p]man5t ext5sion ( look-?ru rule = relat$ controll$ =eign corporations 7a7 ,9 g5]al ,section #ied7;c77#f77;,c7 is am5d$ by /rik+ & be=e ,janu>y #a1 #bjbf14 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s ( =eign corporations beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjceb4 ,repeal ( election = #a-mon? def]ral 9 det]m9ation ( taxable ye> ( specifi$ =eign corporations 7a7 ,9 g5]al ,section #hih7;c7 is am5d$ by /rik+ p>agraph 7#b7 & r$esignat+ p>agraph 7#c7 z p>agraph 7#b74 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s ( specifi$ =eign corporations beg9n+ aft] ,novemb] #cj1 #bjbe4 7c7 ,transition rule 7#a7 ,9 g5]al ,9 ! case ( a corporation t is a specifi$ =eign corporation z ( ,novemb] #cj1 #bjbe1 su* corporation's fir/ taxable ye> beg9n+ aft] su* date %all end at ! same "t z ! fir/ requir$ ye> 7)9 ! mean+ ( section #hih7;c77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 end+ aft] su* date4 ,if any specifi$ =eign corporation is requir$ by ! am5dm5ts made by ?is section to *ange its taxable ye> = its fir/ taxable ye> beg9n+ aft] ,novemb] #cj1 #bjbe-- 7,a7 su* *ange %all be treat$ z initiat$ by su* corporation1 7,b7 su* *ange %all be treat$ z hav+ be5 made ) ! cons5t ( ! ,secret>y1 & 7,c7 ! ,secret>y %all issue regulations or o!r guidance = allocat+ =eign taxes t are paid or accru$ 9 su* fir/ taxable ye> & ! succe$+ taxable ye> among su* taxable ye>s 9 ! mann] ! ,secret>y det]m9es appropriate to c>ry out ! purposes ( ?is section4 7#b7 ,secret>y ,= purposes ( ?is subsection1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 #gjcec4 ,re/oration ( limitation on d[nw>d attribution ( /ock own]%ip 9 apply+ con/ructive own]%ip rules 7a7 ,9 g5]al ,section #ieh7;b7 is am5d$-- 7#a7 by ins]t+ aft] p>agraph 7#c7 ! foll[+3 7#d7 ,subp>agraphs 7,a71 7,b71 & 7,c7 ( section #cah7;a77#c7 %all n be appli$ s z to consid] a ,unit$ ,/ates p]son z own+ /ock :i* is own$ by a p]son :o is n a ,unit$ ,/ates p]son4 1 & 7#b7 by /rik+ ,p>agraph 7#a7 9 ! la/ s5t5ce & ins]t+ ,p>agraphs 7#a7 & 7#d74 7b7 ,=eign controll$ ,unit$ ,/ates %>ehold]s ,subp>t ,f ( "p ,,iii ( sub*apt] ,n ( *apt] #a is am5d$ by ins]t+ aft] section #iea;,a ! foll[+ new section3 #iea;,b4 ,am\nts includ$ 9 gross income ( =eign controll$ ,unit$ ,/ates %>ehold]s 7a7 ,9 g5]al ,9 ! case ( any =eign controll$ ,unit$ ,/ates %>ehold] ( a =eign controll$ =eign corporation-- 7#a7 ?is subp>t 7o!r ?an sections #iea;,a1 #iea7;b71 & #ieg7 %all be appli$ ) respect to su* %>ehold] 7sep>ately f1 & 9 addition to1 ! application ( ?is subp>t )\t reg>d to ?is section7-- 7,a7 by sub/itut+ =eign controll$ ,unit$ ,/ates %>ehold] = ,unit$ ,/ates %>ehold] ea* place x appe>s !re91 & 7,b7 by sub/itut+ =eign controll$ =eign corporation = controll$ =eign corporation ea* place x appe>s !re91 & 7#b7 section #iea;,a 7& su* o!r provisions ( ?is subp>t z provid$ by ! ,secret>y7 %all be appli$ ) respect to su* %>ehold]-- 7,a7 by treat+ ea* ref]5ce to ,unit$ ,/ates %>ehold] 9 su* section z includ+ a ref]5ce to su* %>ehold]1 & 7,b7 by treat+ ea* ref]5ce to controll$ =eign corporation 9 su* section z includ+ a ref]5ce to su* =eign controll$ =eign corporation4 7b7 ,=eign controll$ ,unit$ ,/ates %>ehold] ,= purposes ( ?is section1 ! t]m =eign controll$ ,unit$ ,/ates %>ehold] means1 ) respect to any =eign corporation1 any ,unit$ ,/ates p]son :i* w\ld be a ,unit$ ,/ates %>ehold] ) respect to su* =eign corporation if-- 7#a7 section #iea7;b7 7 appli$ by sub/itut+ m ?an #ej p]c5t = #aj p]c5t or m1 & 7#b7 section #ieh7;b7 7 appli$ )\t reg>d to p>agraph 7#d7 !re(4 7c7 ,=eign controll$ =eign corporation ,= purposes ( ?is section1 ! t]m =eign controll$ =eign corporation means a =eign corporation1 o!r ?an a controll$ =eign corporation1 :i* w\ld be a controll$ =eign corporation if section #ieg7;a7 7 appli$-- 7#a7 by sub/itut+ =eign controll$ ,unit$ ,/ates %>ehold]s = ,unit$ ,/ates %>ehold]s1 & 7#b7 by sub/itut+ section #ieh7;b7 7o!r ?an p>agraph 7#d7 !re(7 = section #ieh7;b74 7d7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+ regulations or o!r guidance-- 7#a7 to treat a =eign controll$ ,unit$ ,/ates %>ehold] or a =eign controll$ =eign corporation z a ,unit$ ,/ates %>ehold] or z a controll$ =eign corporation1 respectively1 = purposes ( provisions ( ?is title o!r ?an ?is subp>t 7includ+ any report+ requirem5t71 & 7#b7 ) respect to ! treatm5t ( =eign controll$ =eign corporations t are passive =eign inve/m5t companies 7z def9$ 9 section #abig74 4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,f ( "p ,,iii ( sub*apt] ,n ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #iea;,a ! foll[+ new item3 ,sec4 #iea;,b4 ,am\nts includ$ 9 gross income ( =eign controll$ ,unit$ ,/ates %>ehold]s4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s ( =eign corporations beg9n+ aft] ,decemb] #ca1 #bjbe4 7e7 ,special rule 7#a7 ,9 g5]al ,except to ! ext5t provid$ by ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate71 ! effective date ( any am5dm5t to ! ,int]nal ,rev5ue ,code ( #aihf %all be appli$ by treat+ ref]5ces to ,unit$ ,/ates %>ehold]s z includ+ ref]5ces to =eign controll$ ,unit$ ,/ates %>ehold]s1 & by treat+ ref]5ces to controll$ =eign corporations z includ+ ref]5ces to =eign controll$ =eign corporations4 7#b7 ,def9itions ,any t]m us$ 9 p>agraph 7#a7 :i* is us$ 9 subp>t ,f ( "p ,,iii ( sub*apt] ,n ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by ?is section7 %all h ! mean+ giv5 su* t]m 9 su* subp>t4 7f7 ,no inf]5ce ,! am5dm5ts made by ?is section %all n be con/ru$ to create any inf]5ce ) respect to ! prop] application ( any provision ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to taxable ye>s beg9n+ be=e ! taxable ye>s to :i* su* am5dm5ts apply4 #gjced4 ,modifications to pro rata %>e rules 7a7 ,9 g5]al ,subsection 7a7 ( section #iea is am5d$ to read z foll[s3 7a7 ,am\nts includ$ 7#a7 ,9 g5]al ,if a =eign corporation is a controll$ =eign corporation at any "t dur+ a taxable ye> ( ! =eign corporation 79 ?is subsection ref]r$ to z ! ,,cfc ye>7-- 7,a7 ea* ,unit$ ,/ates %>ehold] :i* owns 7)9 ! mean+ ( section #ieh7;a77 /ock 9 su* corporation on any day dur+ ! ,,cfc ye> %all include 9 gross income su* %>ehold]'s pro rata %>e 7det]m9$ "u p>agraph 7#b77 ( ! corporation's subp>t ,f income = ! ,,cfc ye>1 & 7,b7 ea* ,unit$ ,/ates %>ehold] :i* owns 7)9 ! mean+ ( section #ieh7;a77 /ock 9 su* corporation on ! la/ day1 9 ! ,,cfc ye>1 on :i* su* corporation is a controll$ =eign corporation %all include 9 gross income ! am\nt det]m9$ "u section #ief ) respect to su* %>ehold] = ! ,,cfc ye> 7b only to ! ext5t n exclud$ f gross income "u section #iei7;a77#b774 7#b7 ,pro rata %>e ( subp>t ,f income ,a ,unit$ ,/ates %>ehold]'s pro rata %>e ( a controll$ =eign corporation's subp>t ,f income = a ,,cfc ye> %all be ! portion ( su* income :i* is attributable to-- 7,a7 ! /ock ( su* corporation own$ 7)9 ! mean+ ( section #ieh7;a77 by su* %>ehold]1 & 7,b7 any p]iod ( ! ,,cfc ye> dur+ :i*-- 7i7 su* %>ehold] own$ 7)9 ! mean+ ( section #ieh7;a77 su* /ock1 7ii7 su* %>ehold] 0 a ,unit$ ,/ates %>ehold] ( su* corporation1 & 7iii7 su* corporation 0 a controll$ =eign corporation4 7#c7 ,taxable ye> ( inclusion ,any am\nt requir$ to be includ$ 9 gross income by a ,unit$ ,/ates %>ehold] "u p>agraph 7#a7 ) respect to a ,,cfc ye> %all be includ$ 9 gross income = ! %>ehold]'s taxable ye> :i* includes ! la/ day on :i* ! %>ehold] owns 7)9 ! mean+ ( section #ieh7;a77 /ock 9 ! controll$ =eign corporation dur+ su* ,,cfc ye>4 7#d7 ,regulatory au?ority ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is subsection1 includ+ regulations or o!r guidance all[+ taxpay]s to elect1 or requir+ taxpay]s1 to close ! taxable ye> ( a controll$ =eign corporation ^u a direct or indirect disposition ( /ock ( su* corporation4 4 7b7 ,coord9ation ) section #iea;,a 7#a7 ,te/$ income ,section #iea;,a7b71 z r$esignat$ by section #gjcbc7;a77#b71 is am5d$-- 7,a7 9 p>agraph 7#a77;,a71 by /rik+ 7det]m9$ = ea* taxable ye> ( su* controll$ =eign corporation :i* ends 9 or ) su* taxable ye> ( su* ,unit$ ,/ates %>ehold]71 & 7,b7 9 p>agraph 7#a77;,b71 by /rik+ 7det]m9$ = ea* taxable ye> ( su* controll$ =eign corporation :i* ends 9 or ) su* taxable ye> ( su* ,unit$ ,/ates %>ehold]74 7#b7 ,pro rata %>e ,section #iea;,a7c71 z r$esignat$ by section #gjcbc7;a77#b71 is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ 9 :i* or ) :i* ! taxable ye> ( ! controll$ =eign corporation ends & ins]t+ det]m9$ "u section #iea7;a77#c71 & 7,b7 9 p>agraph 7#b71 by /rik+ ! la/ day 9 ! taxable ye> ( su* =eign corporation on :i* su* =eign corporation is a controll$ =eign corporation & ins]t+ any day 9 su* taxable ye>4 7c7 ,effective dates 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to taxable ye>s ( =eign corporations beg9n+ aft] ,decemb] #ca1 #bjbe4 7#b7 ,transition rule = divid5ds ,except to ! ext5t provid$ by ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate71 a divid5d paid 7or deem$ paid7 by a controll$ =eign corporation %all n be treat$ z a divid5d = purposes ( apply+ section #iea7;a77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z 9 effect be=e ! am5dm5ts made by ?is section7 if-- 7,a7 su* divid5d-- 7i7 0 paid 7or deem$ paid7 on or be=e ,june #bh1 #bjbe1 dur+ ! taxable ye> ( su* controll$ =eign corporation :i* includes su* date & ! ,unit$ ,/ates %>ehold] describ$ 9 section #iea7;a77#a7 ( su* ,code 7z s 9 effect7 did n own 7)9 ! mean+ ( section #ieh7;a7 ( su* ,code7 ! /ock ( su* controll$ =eign corporation dur+ ! portion ( su* taxable ye> on or be=e ,june #bh1 #bjbe1 or 7ii7 0 paid 7or deem$ paid7 aft] ,june #bh1 #bjbe1 & be=e su* controll$ =eign corporation's fir/ taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbe1 & 7,b7 su* divid5d does n increase ! taxable income ( a ,unit$ ,/ates p]son t is subject to ,f$]al income tax = ! taxable ye> 7includ+ by reason ( a divid5ds receiv$ d$uction1 an exclusion f gross income1 or an exclusion f subp>t ,f income74 #d ,inve/+ 9 ,am]ican families1 communities1 & small bus9esses ,a ,p]man5t inve/m5ts 9 families & *ildr5 #gjdja4 ,enhancem5t ( employ]-provid$ *ild c>e cr$it 7a7 ,increase ( am\nt ( qualifi$ *ild c>e exp5ditures tak5 into acc\nt ,section #de;,f7a77#a7 is am5d$ by /rik+ #be p]c5t & ins]t+ #dj p]c5t 7#ej p]c5t 9 ! case ( an eligible small bus9ess74 7b7 ,increase ( maximum cr$it am\nt ,subsection 7b7 ( section #de;,f is am5d$ to read z foll[s3 7b7 ,doll> limitation 7#a7 ,9 g5]al ,! cr$it all[able "u subsection 7a7 = any taxable ye> %all n exce$ #ejj1jjj 7#fjj1jjj 9 ! case ( an eligible small bus9ess74 7#b7 ,inflation adju/m5t ,9 ! case ( any taxable ye> beg9n+ aft] #bjbf1 ! #ejj1jjj & #fjj1jjj am\nts 9 p>agraph 7#a7 %all ea* be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 4 7c7 ,eligible small bus9ess ,section #de;,f7c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,eligible small bus9ess ,! t]m eligible small bus9ess means a bus9ess t meets ! gross receipts te/ ( section #ddh7;c71 det]m9$-- 7,a7 by sub/itut+ #e-taxable-ye> = #c-taxable-ye> 9 p>agraph 7#a7 !re(1 & 7,b7 by sub/itut+ #e-ye> = #c-ye> 9 p>agraph 7#c77;,a7 !re(4 4 7d7 ,cr$it all[$ = ?ird-p>ty int]m$i>ies ,section #de;,f7c77#a77;,a77iii7 is am5d$ by ins]t+ 1 or "u a contract ) an int]m$iate entity t contracts ) "o or m qualifi$ *ild c>e facilities to provide su* *ild c>e s]vices be=e ! p]iod at ! end4 7e7 ,treatm5t ( jo9tly own$ or op]at$ *ild c>e facility ,section #de;,f7c77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,treatm5t ( jo9tly own$ or op]at$ *ild c>e facility ,a facility %all n fail to be treat$ z a qualifi$ *ild c>e facility ( ! taxpay] m]ely because su* facility is jo9tly own$ or op]at$ by ! taxpay] & o!r p]sons4 4 7f7 ,regulations & guidance ,section #de;,f is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,regulations & guidance ,! ,secret>y %all issue su* regulations or o!r guidance z may be necess>y to c>ry out ! purposes ( ?is section1 includ+ guidance to c>ry out ! purposes ( p>agraphs 7#a77;,a77iii7 & 7#b77;,c7 ( subsection 7c74 4 7g7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ aft] ,decemb] #ca1 #bjbe4 #gjdjb4 ,enhancem5t ( adoption cr$it 7a7 ,9 g5]al ,section #bc7;a7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,portion ( cr$it refundable ,s mu* ( ! cr$it all[$ "u p>agraph 7#a7 z does n exce$ #e1jjj %all be treat$ z a cr$it all[$ "u subp>t ,c & n z a cr$it all[$ "u ?is subp>t4 4 7b7 ,adju/m5ts = inflation ,section #bc7;h7 is am5d$ to read z foll[s3 7h7 ,adju/m5ts = inflation 7#a7 ,9 g5]al ,9 ! case ( a taxable ye> beg9n+ aft] ,decemb] #ca1 #bjjb1 ea* ( ! doll> am\nts 9 p>agraphs 7#c7 & 7#d7 ( subsection 7a7 & p>agraphs 7#a7 & 7#b77;,a77i7 ( subsection 7b7 %all be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjja = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ ,if any am\nt z increas$ "u p>agraph 7#a7 is n a multiple ( #aj1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #aj4 7#c7 ,special rule = refundable portion ,9 ! case ( ! doll> am\nt 9 subsection 7a77#d71 p>agraph 7#a7 %all be appli$-- 7,a7 by sub/itut+ #bjbe = #bjjb 9 ! matt] prec$+ subp>agraph 7,a71 & 7,b7 by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjja 9 subp>agraph 7,b7 !re(4 4 7c7 ,exclusion ( refundable portion ( cr$it f c>ry=w>d ,section #bc7;c77#a7 is am5d$ by /rik+ cr$it all[able "u subsection 7a7 & ins]t+ portion ( ! cr$it all[able "u subsection 7a7 :i* is all[$ "u ?is subp>t4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjdjc4 ,recogniz+ ,indian tribal gov]nm5ts = purposes ( det]m9+ :e!r a *ild has special ne$s = purposes ( ! adoption cr$it 7a7 ,9 g5]al ,section #bc7;d77#c7 is am5d$-- 7#a7 9 subp>agraph 7,a71 by ins]t+ or ,indian tribal gov]nm5t aft] a ,/ate1 & 7#b7 9 subp>agraph 7,b71 by ins]t+ or ,indian tribal gov]nm5t aft] su* ,/ate4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjdjd4 ,enhancem5t ( ! dep5d5t c>e assi/ance program 7a7 ,9 g5]al ,section #abi7;a77#b77;,a7 is am5d$ by /rik+ #e1jjj 7#b1ejj & ins]t+ #g1ejj 7#c1gej4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdje4 ,enhancem5t ( *ild & dep5d5t c>e tax cr$it 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #ba7;a7 is am5d$ to read z foll[s3 7#b7 ,applicable p]c5tage def9$ ,= purposes ( p>agraph 7#a71 ! t]m applicable p]c5tage means #ej p]c5t-- 7,a7 r$uc$ 7b n bel[ #ce p]c5t7 by #a p]c5tage po9t = ea* #b1jjj or fraction !re( by :i* ! taxpay]'s adju/$ gross income = ! taxable ye> exce$s #ae1jjj1 & 7,b7 fur!r r$uc$ 7b n bel[ #bj p]c5t7 by #a p]c5tage po9t = ea* #b1jjj 7#d1jjj 9 ! case ( a jo9t return7 or fraction !re( by :i* ! taxpay]'s adju/$ gross income = ! taxable ye> exce$s #ge1jjj 7#aej1jjj 9 ! case ( a jo9t return74 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,b ,p]man5t inve/m5ts 9 /ud5ts & re=ms to tax-exempt in/itutions #gjdaa4 ,tax cr$it = contributions ( individuals to s*ol>%ip grant+ organizations 7a7 ,all[ance ( cr$it = contributions ( individuals to s*ol>%ip grant+ organizations 7#a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by ins]t+ aft] section #be;,e ! foll[+ new section3 #be;,f4 ,qualifi$ elem5t>y & second>y education s*ol>%ips 7a7 ,all[ance ( cr$it ,9 ! case ( an individual :o is a citiz5 or resid5t ( ! ,unit$ ,/ates 7)9 ! mean+ ( section #ggja7;a77#i771 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! aggregate am\nt ( qualifi$ contributions made by ! taxpay] dur+ ! taxable ye>4 7b7 ,limitations 7#a7 ,9 g5]al ,! cr$it all[$ "u subsection 7a7 to any taxpay] = any taxable ye> %all n exce$ #a1gjj4 7#b7 ,r$uction bas$ on /ate cr$it ,! am\nt all[$ z a cr$it "u subsection 7a7 = a taxable ye> %all be r$uc$ by ! am\nt all[$ z a cr$it on any ,/ate tax return ( ! taxpay] = qualifi$ contributions made by ! taxpay] dur+ ! taxable ye>4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,cov]$ ,/ate ,! t]m cov]$ ,/ate means "o ( ! ,/ates1 or ! ,di/rict ( ,columbia1 t1 = a cal5d> ye>1 volunt>ily elects to p>ticipate "u ?is section & to id5tify s*ol>%ip grant+ organizations 9 ! ,/ate1 9 accordance ) subsection 7g74 7#b7 ,eligible /ud5t ,! t]m eligible /ud5t means an individual :o-- 7,a7 is a memb] ( a h\sehold ) an income :i*1 = ! cal5d> ye> prior to ! date ( ! application = a s*ol>%ip1 is n great] ?an #cjj p]c5t ( ! area m$ian gross income 7z su* t]m is us$ 9 section #db71 & 7,b7 is eligible to enroll 9 a public elem5t>y or second>y s*ool4 7#c7 ,qualifi$ contribution ,! t]m qualifi$ contribution means a *>itable contribution ( ca% to a s*ol>%ip grant+ organization t uses ! contribution to fund s*ol>%ips = eligible /ud5ts solely )9 ! ,/ate 9 :i* ! organization is li/$ pursuant to subsection 7g74 7#d7 ,qualifi$ elem5t>y or second>y education exp5se ,! t]m qualifi$ elem5t>y or second>y education exp5se means any exp5se ( an eligible /ud5t :i* is describ$ 9 section #ecj7;b77#c77;,a74 7#e7 ,s*ol>%ip grant+ organization ,! t]m s*ol>%ip grant+ organization means any organization-- 7,a7 :i*-- 7i7 is describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a71 & 7ii7 is n a private f\ndation1 7,b7 :i* prev5ts ! co-m+l+ ( qualifi$ contributions ) o!r am\nts by ma9ta9+ "o or m sep>ate acc\nts exclusively = qualifi$ contributions1 7,c7 :i* satisfies ! requirem5ts ( subsection 7d71 & 7,d7 :i* is includ$ on ! li/ submitt$ = ! applicable cov]$ ,/ate "u subsection 7g7 = ! applicable ye>4 7d7 ,requirem5ts = s*ol>%ip grant+ organizations 7#a7 ,9 g5]al ,an organization meets ! requirem5ts ( ?is subsection if-- 7,a7 su* organization provides s*ol>%ips to #aj or m /ud5ts :o d n all att5d ! same s*ool1 7,b7 su* organization sp5ds n less ?an #ij p]c5t ( ! income ( ! organization on s*ol>%ips = eligible /ud5ts1 7,c7 su* organization does n provide s*ol>%ips = any exp5ses o!r ?an qualifi$ elem5t>y or second>y education exp5ses1 7,d7 su* organization provides a s*ol>%ip to eligible /ud5ts ) a priority =-- 7i7 /ud5ts aw>d$ a s*ol>%ip ! previ\s s*ool ye>1 & 7ii7 aft] application ( clause 7i71 any eligible /ud5ts :o h a sibl+ :o 0 aw>d$ a s*ol>%ip f su* organization1 7,e7 su* organization does n e>m>k or set aside contributions = s*ol>%ips on behalf ( any p>ticul> /ud5t1 & 7,f7 su* organization-- 7i7 v]ifies ! annual h\sehold income & family size ( eligible /ud5ts :o apply = s*ol>%ips to ensure su* /ud5ts meet ! requirem5t ( subsection 7c77#b77;,a71 & 7ii7 limits ! aw>d+ ( s*ol>%ips to eligible /ud5ts :o are a memb] ( a h\sehold = :i* ! income does n exce$ ! am\nt e/abli%$ "u subsection 7c77#b77;,a74 7#b7 ,prohibition on self-deal+ 7,a7 ,9 g5]al ,a s*ol>%ip grant+ organization may n aw>d a s*ol>%ip to any disqualifi$ p]son4 7,b7 ,disqualifi$ p]son ,= purposes ( ?is p>agraph1 a disqualifi$ p]son %all be det]m9$ pursuant to rules simil> to ! rules ( section #didf4 7e7 ,d5ial ( d\ble b5efit ,any qualifi$ contribution = :i* a cr$it is all[$ "u ?is section %all n be tak5 into acc\nt z a *>itable contribution = purposes ( section #agj4 7f7 ,c>ry=w>d ( unus$ cr$it 7#a7 ,9 g5]al ,if ! cr$it all[able "u subsection 7a7 = any taxable ye> exce$s ! limitation impos$ by section #bf7;a7 = su* taxable ye> r$uc$ by ! sum ( ! cr$its all[able "u ?is subp>t 7o!r ?an ?is section1 section #bc1 & section #be;,d71 su* excess %all be c>ri$ to ! succe$+ taxable ye> & add$ to ! cr$it all[able "u subsection 7a7 = su* taxable ye>4 7#b7 ,limitation ,no cr$it may be c>ri$ =w>d "u ?is subsection to any taxable ye> foll[+ ! fif? taxable ye> aft] ! taxable ye> 9 :i* ! cr$it arose4 ,= purposes ( ! prec$+ s5t5ce1 cr$its %all be treat$ z us$ on a fir/-9 fir/-out basis4 7g7 ,/ate li/ ( s*ol>%ip grant+ organizations 7#a7 ,li/ 7,a7 ,9 g5]al ,n lat] ?an ,janu>y #a ( ea* cal5d> ye> 7or1 ) respect to ! fir/ cal5d> ye> = :i* ?is section applies1 z e>ly z practicable71 a ,/ate t volunt>ily elects to p>ticipate "u ?is section %all provide to ! ,secret>y a li/ ( ! s*ol>%ip grant+ organizations t meet ! requirem5ts describ$ 9 subsection 7c77#e7 & are locat$ 9 ! ,/ate4 7,b7 ,process ,! election "u ?is p>agraph %all be made by ! ,gov]nor ( ! ,/ate or by su* o!r individual1 ag5cy1 or entity z is designat$ "u ,/ate law to make su* elections on behalf ( ! ,/ate ) respect to ,f$]al tax b5efits4 7#b7 ,c]tification ,ea* li/ submitt$ "u p>agraph 7#a7 %all include a c]tification t ! individual1 ag5cy1 or entity submitt+ su* li/ on behalf ( ! ,/ate has ! au?ority to p]=m ?is function4 7h7 ,regulations & guidance ,! ,secret>y %all issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( ?is section1 includ+ regulations or o!r guidance-- 7#a7 provid+ = en=cem5t ( ! requirem5ts "u subsections 7d7 & 7g71 & 7#b7 ) respect to recordkeep+ or in=mation report+ = purposes ( adm9i/]+ ! requirem5ts ( ?is section4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #be7;e77#a77;,c7 is am5d$ by /rik+ & #be;,d & ins]t+ #be;,d1 & #be;,f4 7,b7 ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by ins]t+ aft] ! item relat+ to section #be;,e ! foll[+ new item3 ,sec4 #be;,f4 ,qualifi$ elem5t>y & second>y education s*ol>%ips4 4 7b7 ,exclusion f gross income = s*ol>%ips = qualifi$ elem5t>y or second>y education exp5ses ( eligible /ud5ts 7#a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ be=e section #adj ! foll[+ new section3 #aci,k4 ,s*ol>%ips = qualifi$ elem5t>y or second>y education exp5ses ( eligible /ud5ts 7a7 ,9 g5]al ,9 ! case ( an individual1 gross income %all n include any am\nts provid$ to su* individual or any dep5d5t ( su* individual pursuant to a s*ol>%ip = qualifi$ elem5t>y or second>y education exp5ses ( an eligible /ud5t :i* is provid$ by a s*ol>%ip grant+ organization4 7b7 ,def9itions ,9 ?is section1 ! t]ms qualifi$ elem5t>y or second>y education exp5se1 eligible /ud5t1 & s*ol>%ip grant+ organization h ! same mean+ giv5 su* t]ms "u section #be;,f7c74 4 7#b7 ,con=m+ am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ be=e ! item relat+ to section #adj ! foll[+ new item3 ,sec4 #aci,k4 ,s*ol>%ips = qualifi$ elem5t>y or second>y education exp5ses ( eligible /ud5ts4 4 7c7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all apply to taxable ye>s end+ aft] ,decemb] #ca1 #bjbf4 7#b7 ,exclusion f gross income ,! am5dm5ts made by subsection 7b7 %all apply to am\nts receiv$ aft] ,decemb] #ca1 #bjbf1 9 taxable ye>s end+ aft] su* date4 #gjdab4 ,exclusion = employ] paym5ts ( /ud5t loans 7a7 ,9 g5]al ,section #abg7;c77#a77;,b7 is am5d$ by /rik+ 9 ! case ( paym5ts made be=e ,janu>y #a1 #bjbf14 7b7 ,inflation adju/m5t ,section #abg is am5d$-- 7#a7 by r$esignat+ subsection 7d7 z subsection 7e71 & 7#b7 by ins]t+ aft] subsection 7c7 ! foll[+ new subsection3 7d7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbf1 bo? ( ! #e1bej am\nts 9 subsection 7a77#b7 %all ea* be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ ,if any increase "u p>agraph 7#a7 is n a multiple ( #ej1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #ej4 4 7c7 ,effective date ,! am5dm5t made by ?is section %all apply to paym5ts made aft] ,decemb] #ca1 #bjbe4 #gjdac4 ,additional exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts 7a7 ,9 g5]al 7#a7 ,9 g5]al ,section #ebi7;c77#g7 is am5d$ to read z foll[s3 7#g7 ,treatm5t ( elem5t>y & second>y tuition ,any ref]5ce 9 ?is section to ! t]m qualifi$ high] education exp5se %all include a ref]5ce to ! foll[+ exp5ses 9 connection ) enrollm5t or att5dance at1 or = /ud5ts enroll$ at or att5d+1 an elem5t>y or second>y public1 private1 or religi\s s*ool3 7,a7 ,tuition4 7,b7 ,curriculum & curricul> mat]ials4 7,c7 ,books or o!r in/ructional mat]ials4 7,d7 ,onl9e educational mat]ials4 7,e7 ,tuition = tutor+ or educational classes outside ( ! home1 includ+ at a tutor+ facility1 b only if ! tutor or in/ructor is n relat$ to ! /ud5t &-- 7i7 is lic5s$ z a tea*] 9 any ,/ate1 7ii7 has taught at an eligible educational in/itution1 or 7iii7 is a subject matt] exp]t 9 ! relevant subject4 7,f7 ,fees = a nationally /&>diz$ norm-ref]5c$ a*ievem5t te/1 an advanc$ placem5t exam9ation1 or any exam9ations relat$ to college or univ]sity admission4 7,g7 ,fees = dual enrollm5t 9 an in/itution ( high] education4 7,h7 ,educational !rapies = /ud5ts ) disabilities provid$ by a lic5s$ or accr$it$ practition] or provid]1 includ+ occupational1 behavioral1 physical1 & spee*-language !rapies4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,increase 9 limitation 7#a7 ,9 g5]al ,! la/ s5t5ce ( section #ebi7;e77#c7 is am5d$ by /rik+ #aj1jjj & ins]t+ #bj1jjj4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdad4 ,c]ta9 po/second>y cr$5tial+ exp5ses treat$ z qualifi$ high] education exp5ses = purposes ( #ebi acc\nts 7a7 ,9 g5]al ,section #ebi7;e77#c7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,c]ta9 po/second>y cr$5tial+ exp5ses ,! t]m qualifi$ high] education exp5ses includes qualifi$ po/second>y cr$5tial+ exp5ses 7z def9$ 9 subsection 7f774 4 7b7 ,qualifi$ po/second>y cr$5tial+ exp5ses ,section #ebi is am5d$ by r$esignat+ subsection 7f7 z subsection 7g7 & by ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,qualifi$ po/second>y cr$5tial+ exp5ses ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ po/second>y cr$5tial+ exp5ses means-- 7,a7 tuition1 fees1 books1 supplies1 & equipm5t requir$ = ! enrollm5t or att5dance ( a designat$ b5efici>y 9 a recogniz$ po/second>y cr$5tial program1 or any o!r exp5se incurr$ 9 connection ) enrollm5t 9 or att5dance at a recogniz$ po/second>y cr$5tial program if su* exp5se w\ld1 if incurr$ 9 connection ) enrollm5t or att5dance at an eligible educational in/itution1 be cov]$ "u subsection 7e77#c77;,a71 7,b7 fees = te/+ if su* te/+ is requir$ to obta9 or ma9ta9 a recogniz$ po/second>y cr$5tial1 & 7,c7 fees = cont9u+ education if su* education is requir$ to ma9ta9 a recogniz$ po/second>y cr$5tial4 7#b7 ,recogniz$ po/second>y cr$5tial program ,! t]m recogniz$ po/second>y cr$5tial program means any program to obta9 a recogniz$ po/second>y cr$5tial if-- 7,a7 su* program is includ$ on a ,/ate li/ prep>$ "u section #abb7;d7 ( ! ,work=ce ,innovation & ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d771 7,b7 su* program is li/$ 9 ! public directory ( ! ,web ,enabl$ ,approval ,managem5t ,sy/em 7,,weams7 ( ! ,vet]ans ,b5efits ,adm9i/ration1 or successor directory su* program1 7,c7 an exam9ation 7develop$ or adm9i/]$ by an organization widely recogniz$ z provid+ reputable cr$5tials 9 ! occupation7 is requir$ to obta9 or ma9ta9 su* cr$5tial & su* organization recognizes su* program z provid+ tra9+ or education :i* prep>es individuals to take su* exam9ation1 or 7,d7 su* program is id5tifi$ by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,labor1 z be+ a reputable program = obta9+ a recogniz$ po/second>y cr$5tial = purposes ( ?is subp>agraph4 7#c7 ,recogniz$ po/second>y cr$5tial ,! t]m recogniz$ po/second>y cr$5tial means-- 7,a7 any po/second>y employm5t cr$5tial t is indu/ry recogniz$ & is-- 7i7 any po/second>y employm5t cr$5tial issu$ by a program t is accr$it$ by ! ,in/itute = ,cr$5tial+ ,excell5ce1 ! ,national ,commission on ,c]tify+ ,ag5cies1 or ! ,am]ican ,national ,/&>ds ,in/itute1 7ii7 any po/second>y employm5t cr$5tial t is includ$ 9 ! ,cr$5tial+ ,opportunities ,on-,l9e 7,,cool7 directory ( cr$5tial+ programs 7or successor directory7 ma9ta9$ by ! ,dep>tm5t ( ,def5se or by any bran* ( ! ,arm$ ,=ces1 or 7iii7 any po/second>y employm5t cr$5tial id5tifi$ = purposes ( ?is clause by ! ,secret>y1 aft] consultation ) ! ,secret>y ( ,labor1 z be+ indu/ry recogniz$1 7,b7 any c]tificate ( completion ( an appr5tice%ip t is regi/]$ & c]tifi$ ) ! ,secret>y ( ,labor "u ! ,act ( ,augu/ #af1 #aicg 7commonly kn[n z ! ,national ,appr5tice%ip ,act2 #ej ,/at4 #ffd1 *apt] #ffc2 #bi ,u4,s4,c4 #ej et seq471 7,c7 any occupational or pr(essional lic5se issu$ or recogniz$ by a ,/ate or ! ,f$]al ,gov]nm5t 7& any c]tification t satisfies a condition = obta9+ su* a lic5se71 & 7,d7 any recogniz$ po/second>y cr$5tial z def9$ 9 section #c7eb7 ( ! ,work=ce ,innovation & ,opportunity ,act 7#bi ,u4,s4,c4 #cajb7eb771 provid$ ?r\gh a program describ$ 9 p>agraph 7#b77;,a74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4 #gjdae4 ,modification ( excise tax on inve/m5t income ( c]ta9 private colleges & univ]sities 7a7 ,9 g5]al ,section #difh is am5d$ to read z foll[s3 #difh4 ,excise tax bas$ on inve/m5t income ( private colleges & univ]sities 7a7 ,tax impos$ ,!re is h]eby impos$ on ea* applicable educational in/itution = ! taxable ye> a tax equal to ! applicable p]c5tage ( ! net inve/m5t income ( su* in/itution = ! taxable ye>4 7b7 ,applicable p]c5tage ,= purposes ( ?is section1 ! t]m applicable p]c5tage means-- 7#a7 #a4d p]c5t 9 ! case ( an in/itution ) a /ud5t adju/$ end[m5t ( at lea/ #ejj1jjj1 & n 9 excess ( #gej1jjj1 7#b7 #d p]c5t 9 ! case ( an in/itution ) a /ud5t adju/$ end[m5t 9 excess ( #gej1jjj1 & n 9 excess ( #b1jjj1jjj1 & 7#c7 #h p]c5t 9 ! case ( an in/itution ) a /ud5t adju/$ end[m5t 9 excess ( #b1jjj1jjj4 7c7 ,applicable educational in/itution ,= purposes ( ?is sub*apt]1 ! t]m applicable educational in/itution means an eligible educational in/itution 7z def9$ 9 section #be;,a7f77#b77-- 7#a7 :i* _h at lea/ #c1jjj tuition-pay+ /ud5ts dur+ ! prec$+ taxable ye>1 7#b7 m ?an #ej p]c5t ( ! tuition-pay+ /ud5ts ( :i* are locat$ 9 ! ,unit$ ,/ates1 7#c7 ! /ud5t adju/$ end[m5t ( :i* is at lea/ #ejj1jjj1 & 7#d7 :i* is n describ$ 9 ! fir/ s5t5ce ( section #eaa7;a77#b77;,b7 7relat+ to ,/ate colleges & univ]sities74 7d7 ,/ud5t adju/$ end[m5t ,= purposes ( ?is section1 ! t]m /ud5t adju/$ end[m5t means1 ) respect to any in/itution = any taxable ye>-- 7#a7 ! aggregate fair m>ket value ( ! assets ( su* in/itution 7det]m9$ z ( ! end ( ! prec$+ taxable ye>71 o!r ?an ^? assets :i* are us$ directly 9 c>ry+ out ! in/itution's exempt purpose1 divid$ by 7#b7 ! numb] ( /ud5ts ( su* in/itution4 7e7 ,det]m9ation ( numb] ( /ud5ts ,= purposes ( subsections 7c7 & 7d71 ! numb] ( /ud5ts ( an in/itution 7includ+ = purposes ( det]m9+ ! numb] ( /ud5ts at a p>ticul> location7 %all be bas$ on ! daily av]age numb] ( full-"t /ud5ts att5d+ su* in/itution 7) "p-"t /ud5ts tak5 into acc\nt on a full-"t /ud5t equival5t basis74 7f7 ,net inve/m5t income ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,net inve/m5t income %all be det]m9$ "u rules simil> to ! rules ( section #didj7;c74 7#b7 ,ov]ride ( c]ta9 regulatory exceptions 7,a7 ,/ud5t loan int]e/ ,net inve/m5t income %all be det]m9$ by tak+ into acc\nt any int]e/ income f a /ud5t loan made by ! applicable educational in/itution 7or any relat$ organization7 z gross inve/m5t income4 7,b7 ,f$]ally-subsidiz$ royalty income 7i7 ,9 g5]al ,net inve/m5t income %all be det]m9$ by tak+ into acc\nt any ,f$]ally-subsidiz$ royalty income z gross inve/m5t income4 7ii7 ,f$]ally-subsidiz$ royalty income ,= purposes ( ?is subp>agraph-- 7,i7 ,9 g5]al ,! t]m ,f$]ally-subsidiz$ royalty income means any o!rwise-regulatory-exempt royalty income if any ,f$]al funds 7 us$ 9 ! rese>*1 developm5t1 or creation ( ! pat5t1 copyright1 or o!r intellectual or intangible prop]ty f :i* su* royalty income is d]iv$4 7,,ii7 ,o!rwise-regulatory-exempt royalty income ,= purposes ( ?is subp>agraph1 ! t]m o!rwise-regulatory-exempt royalty income means royalty income :i* 7b = ?is subp>agraph7 w\ld n be tak5 into acc\nt z gross inve/m5t income by reason ( be+ d]iv$ f pat5ts1 copyrights1 or o!r intellectual or intangible prop]ty :i* result$ f ! "w ( /ud5ts or faculty memb]s 9 _! capacities z su* ) ! applicable educational in/itution4 7,,iii7 ,f$]al funds ,! t]m ,f$]al funds includes any grant made by1 & any paym5t made "u any contract )1 any ,f$]al ag5cy to ! applicable educational in/itution1 any relat$ organization1 or any /ud5t or faculty memb] ref]r$ to 9 subclause 7,,ii74 7g7 ,assets & net inve/m5t income ( relat$ organizations 7#a7 ,9 g5]al ,= purposes ( subsections 7d7 & 7f71 assets & net inve/m5t income ( any relat$ organization ) respect to an educational in/itution %all be treat$ z assets & net inve/m5t income1 respectively1 ( ! educational in/itution1 except t-- 7,a7 no su* am\nt %all be tak5 into acc\nt ) respect to m ?an #a educational in/itution1 & 7,b7 unless su* organization is controll$ by su* in/itution or is describ$ 9 section #eji7;a77#c7 ) respect to su* in/itution = ! taxable ye>1 assets & net inve/m5t income :i* are n int5d$ or available = ! use or b5efit ( ! educational in/itution %all n be tak5 into acc\nt4 7#b7 ,relat$ organization ,= purposes ( ?is subsection1 ! t]m relat$ organization means1 ) respect to an educational in/itution1 any organization :i*-- 7,a7 controls1 or is controll$ by1 su* in/itution1 7,b7 is controll$ by #a or m p]sons :i* also control su* in/itution1 or 7,c7 is a support$ organization 7z def9$ 9 section #eji7;f77#c771 or an organization describ$ 9 section #eji7;a77#c71 dur+ ! taxable ye> ) respect to su* in/itution4 7h7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y to prev5t avoidance ( ! tax "u ?is section1 includ+ regulations or o!r guidance to prev5t avoidance ( su* tax ?r\gh ! re/ructur+ ( end[m5t funds or o!r arrangem5ts design$ to r$uce or elim9ate ! value ( net inve/m5t income or assets subject to ! tax impos$ by ?is section4 4 7b7 ,requirem5t to report c]ta9 in=mation ) respect to application ( excise tax bas$ on inve/m5t income ( private colleges & univ]sities ,section #fjcc is am5d$ by r$esignat+ subsection 7o7 z subsection 7p7 & by ins]t+ aft] subsection 7n7 ! foll[+ new subsection3 7o7 ,requirem5t to report c]ta9 in=mation ) respect to excise tax bas$ on inve/m5t income ( private colleges & univ]sities ,ea* applicable educational in/itution describ$ 9 section #difh7;c7 :i* is subject to ! requirem5ts ( subsection 7a7 %all include on ! return requir$ "u subsection 7a7-- 7#a7 ! numb] ( tuition-pay+ /ud5ts tak5 into acc\nt "u section #difh7;c71 & 7#b7 ! numb] ( /ud5ts ( su* in/itution 7det]m9$ "u ! rules ( section #difh7;e774 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdaf4 ,exp&+ application ( tax on excess comp5sation )9 tax-exempt organizations 7a7 ,9 g5]al ,section #difj7;c77#b7 is am5d$ to read z foll[s3 7#b7 ,cov]$ employee ,= purposes ( ?is section1 ! t]m cov]$ employee means any employee ( an applicable tax-exempt organization 7or any pr$ecessor ( su* an organization7 & any =m] employee ( su* an organization 7or pr$ecessor7 :o 0 su* an employee dur+ any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjaf4 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,c ,p]man5t inve/m5ts 9 community developm5t #gjdba4 ,p]man5t r5ewal & enhancem5t ( opportunity zones 7a7 ,dec5nial designations 7#a7 ,det]m9ation p]iod ,section #adjj,z-#a7;c77#b77;,b7 is am5d$ by /rik+ beg9n+ on ! date ( ! enactm5t ( ! ,tax ,cuts & ,jobs ,act & ins]t+ beg9n+ on ! dec5nial det]m9ation date4 7#b7 ,dec5nial det]m9ation date ,section #adjj,z-#a7;c77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,dec5nial det]m9ation date ,! t]m dec5nial det]m9ation date means-- 7i7 ,july #a1 #bjbf1 & 7ii7 ea* ,july #a ( ! ye> t is #aj ye>s aft] ! prec$+ dec5nial det]m9ation date "u ?is subp>agraph4 4 7#c7 ,repeal ( special rule = ,pu]to ,rico ,section #adjj,z-#a7;b7 is am5d$ by /rik+ p>agraph 7#c74 7#d7 ,limitation on numb] ( designations ,section #adjj,z-#a7;d77#a7 is am5d$-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ & subsection 7b77#c71 & 7ii7 by ins]t+ dur+ any p]iod aft] ! numb] ( population c5sus tracts 9 a ,/ate t may be designat$ z qualifi$ opportunity zones "u ?is section1 & 7,b7 9 p>agraph 7#b71 by ins]t+ dur+ any p]iod be=e ! p]iod at ! end4 7#e7 ,effective dates 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! am5dm5ts made by ?is subsection %all take effect on ! date ( ! enactm5t ( ?is ,act4 7,b7 ,pu]to ,rico ,! am5dm5t made by p>agraph 7#c7 %all take effect on ,decemb] #ca1 #bjbf4 7b7 ,qualification = designations 7#a7 ,det]m9ation ( l[-income communities ,section #adjj,z-#a7;c7 is am5d$ by /rik+ all t prec$es p>agraph 7#b7 & ins]t+ ! foll[+3 7c7 ,o!r def9itions ,= purposes ( ?is section-- 7#a7 ,l[-income communities ,! t]m l[-income community means any population c5sus tract if-- 7,a7 su* population c5sus tract has a m$ian family income t-- 7i7 9 ! case ( a population c5sus tract n locat$ )9 a metropolitan area1 does n exce$ #gj p]c5t ( ! /atewide m$ian family income1 or 7ii7 9 ! case ( a population c5sus tract locat$ )9 a metropolitan area1 does n exce$ #gj p]c5t ( ! metropolitan area m$ian family income1 or 7,b7 su* population c5sus tract-- 7i7 has a pov]ty rate ( at lea/ #bj p]c5t1 & 7ii7 has a m$ian family income t-- 7,i7 9 ! case ( a population c5sus tract n locat$ )9 a metropolitan area1 does n exce$ #abe p]c5t ( ! /atewide m$ian family income1 or 7,,ii7 9 ! case ( a population c5sus tract locat$ )9 a metropolitan area1 does n exce$ #abe p]c5t ( ! metropolitan area m$ian family income4 4 7#b7 ,repeal ( rule = contigu\s c5sus tracts ,section #adjj,z-#a is am5d$ by /rik+ subsection 7e7 & by r$esignat+ subsection 7f7 z subsection 7e74 7#c7 ,p]iod = :i* designation is 9 effect ,section #adjj,z-#a7;e71 z r$esignat$ by p>agraph 7#b71 is am5d$ to read z foll[s3 7e7 ,p]iod = :i* designation is 9 effect 7#a7 ,9 g5]al ,a designation z a qualifi$ opportunity zone %all rema9 9 effect = ! p]iod beg9n+ on ! applicable />t date & end+ on ! day be=e ! date t is #aj ye>s aft] ! applicable />t date4 7#b7 ,applicable />t date ,= purposes ( ?is section1 ! t]m applicable />t date means1 ) respect to any qualifi$ opportunity zone designat$ "u ?is section1 ! ,janu>y #a foll[+ ! date on :i* su* qualifi$ opportunity zone 0 c]tifi$ & designat$ by ! ,secret>y "u subsection 7b77#a77;,b74 4 7#d7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to areas designat$ "u section #adjj,z-#a ( ! ,int]nal ,rev5ue ,code ( #aihf aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,application ( special rules = capital ga9s 7#a7 ,repeal ( sunset on election ,section #adjj,z-#b7;a77#b7 is am5d$ to read z foll[s3 7#b7 ,election ,no election may be made "u p>agraph 7#a7 ) respect to a sale or ex*ange if an election previ\sly made ) respect to su* sale or ex*ange is 9 effect4 4 7#b7 ,modification ( rules = def]ral ( ga9 ,section #adjj,z-#b7;b7 is am5d$ to read z foll[s3 7b7 ,def]ral ( ga9 inve/$ 9 opportunity zone prop]ty 7#a7 ,ye> ( inclusion ,ga9 to :i* subsection 7a77#a77;,b7 applies %all be includ$ 9 gross income 9 ! taxable ye> :i* includes ! e>li] (-- 7,a7 ! date on :i* su* inve/m5t is sold or ex*ang$1 or 7,b7 ! date :i* is #e ye>s aft] ! date ! inve/m5t 9 ! qualifi$ opportunity fund 0 made4 7#b7 ,am\nt includible 7,a7 ,9 g5]al ,! am\nt ( ga9 includ$ 9 gross income "u subsection 7a77#a77;,b7 %all be ! excess (-- 7i7 ! less] ( ! am\nt ( ga9 exclud$ "u subsection 7a77#a77;,a7 or ! fair m>ket value ( ! inve/m5t z det]m9$ z ( ! date describ$ 9 p>agraph 7#a71 ov] 7ii7 ! taxpay]'s basis 9 ! inve/m5t4 7,b7 ,det]m9ation ( basis 7i7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subp>agraph or subsection 7c71 ! taxpay]'s basis 9 ! inve/m5t %all be z]o4 7ii7 ,increase = ga9 recogniz$ "u subsection 7a77#a77;,b7 ,! basis 9 ! inve/m5t %all be increas$ by ! am\nt ( ga9 recogniz$ by reason ( subsection 7a77#a77;,b7 ) respect to su* inve/m5t4 7iii7 ,inve/m5ts held = #e ye>s 7,i7 ,9 g5]al ,9 ! case ( any inve/m5t held = at lea/ #e ye>s1 ! basis ( su* inve/m5t %all be increas$ by an am\nt equal to #aj p]c5t 7#cj p]c5t 9 ! case ( any inve/m5t 9 a qualifi$ rural opportunity fund7 ( ! am\nt ( ga9 def]r$ by reason ( subsection 7a77#a77;,a74 7,,ii7 ,application ( increase ,= purposes ( ?is subsection1 any increase 9 basis "u ?is clause %all be treat$ z occurr+ be=e ! date describ$ 9 p>agraph 7#a77;,b74 7,c7 ,qualifi$ rural opportunity fund ,= purposes ( subp>agraph 7,b77iii7-- 7i7 ,qualifi$ rural opportunity fund ,! t]m qualifi$ rural opportunity fund means a qualifi$ opportunity fund t holds at lea/ #ij p]c5t ( its assets 9 qualifi$ opportunity zone prop]ty :i*-- 7,i7 is qualifi$ opportunity zone bus9ess prop]ty sub/antially all ( ! use ( :i*1 dur+ sub/antially all ( ! fund's hold+ p]iod = su* prop]ty1 0 9 a qualifi$ opportunity zone compris$ entirely ( a rural area1 or 7,,ii7 is qualifi$ opportunity zone /ock1 or a qualifi$ opportunity zone p>tn]%ip int]e/1 9 a qualifi$ opportunity zone bus9ess 9 :i* sub/antially all ( ! tangible prop]ty own$ or leas$ is qualifi$ opportunity zone bus9ess prop]ty describ$ 9 subsection 7d77#c77;,a77i7 & sub/antially all ! use ( :i* is 9 a qualifi$ opportunity zone compris$ entirely ( a rural area4 ,= purposes ( ! prec$+ s5t5ce1 prop]ty held 9 ! fund %all be measur$ "u rules simil> to ! rules ( subsection 7d77#a74 7ii7 ,rural area ,! t]m rural area means any area o!r ?an-- 7,i7 a city or t[n t has a population ( great] ?an #ej1jjj inhabitants1 & 7,,ii7 any urbaniz$ area contigu\s & adjac5t to a city or t[n describ$ 9 subclause 7,i74 4 7#c7 ,special rule = inve/m5ts held at lea/ #aj ye>s ,section #adjj,z-#b7;c7 is am5d$ by /rik+ makes an election "u ?is clause & all t foll[s & ins]t+ makes an election "u ?is subsection1 ! basis ( su* inve/m5t %all be equal to-- 7,a7 9 ! case ( an inve/m5t sold be=e ! date t is #cj ye>s aft] ! date ( ! inve/m5t1 ! fair m>ket value ( su* inve/m5t on ! date su* inve/m5t is sold or ex*ang$1 or 7,b7 9 any o!r case1 ! fair m>ket value ( su* inve/m5t on ! date t is #cj ye>s aft] ! date ( ! inve/m5t4 4 7#d7 ,det]m9ation ( qualifi$ opportunity zone prop]ty 7,a7 ,qualifi$ opportunity zone bus9ess prop]ty ,section #adjj,z-#b7;d77#b77;,d77i77,i7 is am5d$ by /rik+ ,decemb] #ca1 #bjag & ins]t+ ! applicable />t date 7z def9$ 9 section #adjj,z-#a7;e77#b77 ) respect to ! qualifi$ opportunity zone describ$ 9 subclause 7,,iii74 7,b7 ,qualifi$ opportunity zone /ock & p>tn]%ip int]e/s ,section #adjj,z-#b7;d77#b7 is am5d$-- 7i7 by /rik+ ,decemb] #ca1 #bjag1 ea* place x appe>s 9 subp>agraphs 7,b77i77,i7 & 7,c77i7 & ins]t+ ! applicable date1 & 7ii7 by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,applicable date ,= purposes ( ?is subp>agraph1 ! t]m applicable date means1 ) respect to any corporation or p>tn]%ip :i* is a qualifi$ opportunity zone bus9ess1 ! e>lie/ date describ$ 9 subp>agraph 7,d77i77,i7 ) respect to ! qualifi$ opportunity zone bus9ess prop]ty held by su* qualifi$ opportunity zone bus9ess4 4 7,c7 ,special rule = improvem5t ( exi/+ /ructures 9 rural areas ,section #adjj,z-#b7;d77#b77;,d77ii7 is am5d$ by ins]t+ 7#ej p]c5t ( su* adju/$ basis 9 ! case ( prop]ty 9 a qualifi$ opportunity zone compris$ entirely ( a rural area 7z def9$ 9 subsection 7b77#b77;,c77ii77 aft] ! adju/$ basis ( su* prop]ty4 7#e7 ,effective dates 7,a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is p>agraph1 ! am5dm5ts made by ?is subsection %all apply to am\nts inve/$ 9 qualifi$ opportunity funds aft] ,decemb] #ca1 #bjbf4 7,b7 ,acquisition ( qualifi$ opportunity zone prop]ty ,! am5dm5ts made by subp>agraphs 7,a7 & 7,b7 ( p>agraph 7#d7 %all apply to prop]ty acquir$ aft] ,decemb] #ca1 #bjbf4 7,c7 ,sub/antial ,improvem5t ,! am5dm5t made by p>agraph 7#d77;,c7 %all take effect on ! date ( ! enactm5t ( ?is ,act4 7d7 ,in=mation report+ on qualifi$ opportunity funds & qualifi$ rural opportunity funds 7#a7 ,fil+ requirem5ts = funds & inve/ors ,subp>t ,a ( "p ,,iii ( sub*apt] ,a ( *apt] #fa is am5d$ by ins]t+ aft] section #fjci;,j ! foll[+ new sections3 #fjci,k4 ,returns ) respect to qualifi$ opportunity funds & qualifi$ rural opportunity funds 7a7 ,9 g5]al ,e qualifi$ opportunity fund %all file an annual return 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 conta9+ ! in=mation describ$ 9 subsection 7b74 7b7 ,in=mation f qualifi$ opportunity funds ,! in=mation describ$ 9 ?is subsection is-- 7#a7 ! "n1 address1 & taxpay] id5tification numb] ( ! qualifi$ opportunity fund1 7#b7 :e!r ! qualifi$ opportunity fund is organiz$ z a corporation or a p>tn]%ip1 7#c7 ! value ( ! total assets held by ! qualifi$ opportunity fund z ( ea* date describ$ 9 section #adjj,z-#b7;d77#a71 7#d7 ! value ( all qualifi$ opportunity zone prop]ty held by ! qualifi$ opportunity fund on ea* su* date1 7#e7 ) respect to ea* inve/m5t held by ! qualifi$ opportunity fund 9 qualifi$ opportunity zone /ock or a qualifi$ opportunity zone p>tn]%ip int]e/-- 7,a7 ! "n1 address1 & taxpay] id5tification numb] ( ! corporation 9 :i* su* /ock is held or ! p>tn]%ip 9 :i* su* int]e/ is held1 z ! case may be1 7,b7 ea* ,nor? ,am]ican ,indu/ry ,classification ,sy/em 7,,naics7 code t applies to ! trades or bus9esses conduct$ by su* corporation or p>tn]%ip1 7,c7 ! population c5sus tract or population c5sus tracts 9 :i* ! qualifi$ opportunity zone bus9ess prop]ty ( su* corporation or p>tn]%ip is locat$1 7,d7 ! am\nt ( ! inve/m5t 9 su* /ock or p>tn]%ip int]e/ z ( ea* date describ$ 9 section #adjj,z-#b7;d77#a71 7,e7 ! value ( tangible prop]ty held by su* corporation or p>tn]%ip on ea* su* date :i* is own$ by su* corporation or p>tn]%ip1 7,f7 ! value ( tangible prop]ty held by su* corporation or p>tn]%ip on ea* su* date :i* is leas$ by su* corporation or p>tn]%ip1 7,g7 ! approximate numb] ( resid5tial units 7if any7 = any real prop]ty held by su* corporation or p>tn]%ip1 & 7,h7 ! approximate av]age mon?ly numb] ( full-"t equival5t employees ( su* corporation or p>tn]%ip = ! ye> 7)9 num]ical ranges id5tifi$ by ! ,secret>y7 or su* o!r indication ( ! employm5t impact ( su* corporation or p>tn]%ip z det]m9$ appropriate by ! ,secret>y1 7#f7 ) respect to ! items ( qualifi$ opportunity zone bus9ess prop]ty held by ! qualifi$ opportunity fund-- 7,a7 ! ,nor? ,am]ican ,indu/ry ,classification ,sy/em 7,,naics7 code t applies to ! trades or bus9esses 9 :i* su* prop]ty is held1 7,b7 ! population c5sus tract 9 :i* ! prop]ty is locat$1 7,c7 :e!r ! prop]ty is own$ or leas$1 7,d7 ! aggregate value ( ! items ( qualifi$ opportunity zone prop]ty held by ! qualifi$ opportunity fund z ( ea* date describ$ 9 section #adjj,z-#b7;d77#a71 & 7,e7 9 ! case ( real prop]ty1 ! numb] ( resid5tial units 7if any71 7#g7 ! approximate av]age mon?ly numb] ( full-"t equival5t employees = ! ye> ( ! trades or bus9esses ( ! qualifi$ opportunity fund 9 :i* qualifi$ opportunity zone bus9ess prop]ty is held 7)9 num]ical ranges id5tifi$ by ! ,secret>y7 or su* o!r indication ( ! employm5t impact ( su* trades or bus9esses z det]m9$ appropriate by ! ,secret>y1 7#h7 ) respect to ea* p]son :o dispos$ ( an inve/m5t 9 ! qualifi$ opportunity fund dur+ ! ye>-- 7,a7 ! "n1 address1 & taxpay] id5tification numb] ( su* p]son1 7,b7 ! date or dates on :i* ! inve/m5t dispos$ 0 acquir$1 & 7,c7 ! date or dates on :i* any su* inve/m5t 0 dispos$ & ! am\nt ( ! inve/m5t dispos$1 & 7#i7 su* o!r in=mation z ! ,secret>y may require4 7c7 ,/atem5t requir$ to be furni%$ to inve/ors ,e p]son requir$ to make a return "u subsection 7a7 %all furni% to ea* p]son ^: "n is requir$ to be set =? 9 su* return by reason ( subsection 7b77#h7 7at su* "t & 9 su* mann] z ! ,secret>y may prescribe7 a writt5 /atem5t %[+-- 7#a7 ! "n1 address1 & phone numb] ( ! in=mation contact ( ! p]son requir$ to make su* return1 & 7#b7 ! in=mation requir$ to be %[n on su* return by reason ( subsection 7b77#h7 ) respect to ! p]son ^: "n is requir$ to be s set =?4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,any t]m us$ 9 ?is section :i* is also us$ 9 sub*apt] ,z ( *apt] #a %all h ! mean+ giv5 su* t]m "u su* sub*apt]4 7#b7 ,full-"t equival5t employees ,! t]m full-"t equival5t employees means1 ) respect to any mon?1 ! sum (-- 7,a7 ! numb] ( full-"t employees 7z def9$ 9 section #dihj;,h7c77#d77 = ! mon?1 plus 7,b7 ! numb] ( employees det]m9$ 7"u rules simil> to ! rules ( section #dihj;,h7c77#b77;,e77 by divid+ ! aggregate numb] ( h\rs ( s]vice ( employees :o are n full-"t employees = ! mon? by #abj4 7e7 ,application to qualifi$ rural opportunity funds ,e qualifi$ rural opportunity fund 7z def9$ 9 section #adjj,z-#b7;b77#b77;,c77 %all file ! annual return requir$ "u subsection 7a71 & ! /atem5ts requir$ "u subsection 7c71 appli$-- 7#a7 by sub/itut+ qualifi$ rural opportunity = qualifi$ opportunity ea* place x appe>s1 7#b7 by sub/itut+ section #adjj,z-#b7;b77#b77;,c7 = section #adjj,z-#b7;d77#a7 ea* place x appe>s1 & 7#c7 by treat+ any ref]5ce 7aft] ! application ( p>agraph 7#a77 to qualifi$ rural opportunity zone /ock1 a qualifi$ rural opportunity zone p>tn]%ip int]e/1 a qualifi$ rural opportunity zone bus9ess1 or qualifi$ opportunity zone bus9ess prop]ty z /ock1 an int]e/1 a bus9ess1 or prop]ty1 respectively1 describ$ 9 subclause 7,i7 or 7,,ii71 z ! case may be1 ( section #adjj,z-#b7;b77#b77;,c77i74 #fjci,l4 ,in=mation requir$ f qualifi$ opportunity zone bus9esses & qualifi$ rural opportunity zone bus9esses 7a7 ,9 g5]al ,e applicable qualifi$ opportunity zone bus9ess %all furni% to ! qualifi$ opportunity fund describ$ 9 subsection 7b7 a writt5 /atem5t at su* "t1 9 su* mann]1 & sett+ =? su* in=mation z ! ,secret>y may by regulations prescribe = purposes ( enabl+ su* qualifi$ opportunity fund to meet ! requirem5ts ( section #fjci,k7b77#e74 7b7 ,applicable qualifi$ opportunity zone bus9ess ,= purposes ( subsection 7a71 ! t]m applicable qualifi$ opportunity zone bus9ess means any qualifi$ opportunity zone bus9ess-- 7#a7 :i* is a trade or bus9ess ( a qualifi$ opportunity fund1 7#b7 9 :i* a qualifi$ opportunity fund holds qualifi$ opportunity zone /ock1 or 7#c7 9 :i* a qualifi$ opportunity fund holds a qualifi$ opportunity zone p>tn]%ip int]e/4 7c7 ,o!r t]ms ,any t]m us$ 9 ?is section :i* is also us$ 9 sub*apt] ,z ( *apt] #a %all h ! mean+ giv5 su* t]m "u su* sub*apt]4 7d7 ,application to qualifi$ rural opportunity bus9esses ,e applicable qualifi$ rural opportunity zone bus9ess 7z def9$ 9 subsection 7b7 det]m9$ aft] application ( ! sub/itutions describ$ 9 ?is s5t5ce7 %all furni% ! writt5 /atem5t requir$ "u subsection 7a71 appli$-- 7#a7 by sub/itut+ qualifi$ rural opportunity = qualifi$ opportunity ea* place x appe>s1 & 7#b7 by treat+ any ref]5ce 7aft] ! application ( p>agraph 7#a77 to qualifi$ rural opportunity zone /ock1 a qualifi$ rural opportunity zone p>tn]%ip int]e/1 or a qualifi$ rural opportunity zone bus9ess z /ock1 an int]e/1 or a bus9ess1 respectively1 describ$ 9 subclause 7,i7 or 7,,ii71 z ! case may be1 ( section #adjj,z-#b7;b77#b77;,c77i74 4 7#b7 ,p5alties 7,a7 ,9 g5]al ,"p ,,ii ( sub*apt] ,b ( *apt] #fh is am5d$ by ins]t+ aft] section #fgbe ! foll[+ new section3 #fgbf4 ,failure to comply ) in=mation report+ requirem5ts relat+ to qualifi$ opportunity funds & qualifi$ rural opportunity funds 7a7 ,9 g5]al ,if any p]son requir$ to file a return "u section #fjci,k fails to file a complete & correct return "u su* section 9 ! "t & 9 ! mann] prescrib$ !re=1 su* p]son %all pay a p5alty ( #ejj = ea* day dur+ :i* su* failure cont9ues4 7b7 ,limitation 7#a7 ,9 g5]al ,! maximum p5alty "u ?is section on failures ) respect to any #a return %all n exce$ #aj1jjj4 7#b7 ,l>ge qualifi$ opportunity funds ,9 ! case ( any failure describ$ 9 subsection 7a7 ) respect to a fund ! gross assets ( :i* 7det]m9$ on ! la/ day ( ! taxable ye>7 are 9 excess ( #aj1jjj1jjj1 p>agraph 7#a7 %all be appli$ by sub/itut+ #ej1jjj = #aj1jjj4 7c7 ,p5alty 9 cases ( int5tional disreg>d ,if a failure describ$ 9 subsection 7a7 is due to int5tional disreg>d1 !n-- 7#a7 subsection 7a7 %all be appli$ by sub/itut+ #b1ejj = #ejj1 7#b7 subsection 7b77#a7 %all be appli$ by sub/itut+ #ej1jjj = #aj1jjj1 & 7#c7 subsection 7b77#b7 %all be appli$ by sub/itut+ #bej1jjj = #ej1jjj4 7d7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any failure relat+ to a return requir$ to be fil$ 9 a cal5d> ye> beg9n+ aft] #bjbe1 ea* ( ! doll> am\nts 9 subsections 7a71 7b71 & 7c7 %all be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ 7,a7 ,9 g5]al ,if ! #ejj doll> am\nt 9 subsection 7a7 & 7c77#a7 or ! #b1ejj am\nt 9 subsection 7c77#a71 aft] be+ increas$ "u p>agraph 7#a71 is n a multiple ( #aj1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #aj4 7,b7 ,asset ?re%old ,if ! #aj1jjj1jjj doll> am\nt 9 subsection 7b77#b71 aft] be+ increas$ "u p>agraph 7#a71 is n a multiple ( #aj1jjj1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #aj1jjj4 7,c7 ,o!r doll> am\nts ,if any doll> am\nt 9 subsection 7b7 or 7c7 7o!r ?an any am\nt to :i* subp>agraph 7,a7 or 7,b7 applies71 aft] be+ increas$ "u p>agraph 7#a71 is n a multiple ( #a1jjj1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #a1jjj4 4 7,b7 ,in=mation requir$ to be s5t to o!r taxpay]s ,section #fgbd7;d77#b71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$-- 7i7 by /rik+ or at ! end ( subp>agraph 7,,ll71 7ii7 by /rik+ ! p]iod at ! end ( subp>agraph 7,,mm7 & ins]t+ a comma1 & 7iii7 by ins]t+ aft] subp>agraph 7,,mm7 ! foll[+ new subp>agraphs3 7,,nn7 section #fjci,k7c7 7relat+ to disposition ( qualifi$ opportunity fund inve/m5ts71 or 7,,oo7 section #fjci,l 7relat+ to in=mation requir$ f c]ta9 qualifi$ opportunity zone bus9esses & qualifi$ rural opportunity zone bus9esses74 4 7#c7 ,electronic fil+ ,section #fjaa7;e7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#h7 ,qualifi$ opportunity funds & qualifi$ rural opportunity funds ,not)/&+ p>agraphs 7#a7 & 7#b71 any return fil$ by a qualifi$ opportunity fund or qualifi$ rural opportunity fund "u section #fjci,k %all be fil$ on magnetic m$ia or o!r ma*9e-readable =m4 4 7#d7 ,cl]ical am5dm5ts 7,a7 ,! table ( sections = subp>t ,a ( "p ,,iii ( sub*apt] ,a ( *apt] #fa is am5d$ by ins]t+ aft] ! item relat+ to section #fjci;,j ! foll[+ new items3 ,sec4 #fjci,k4 ,returns ) respect to qualifi$ opportunity funds & qualifi$ rural opportunity funds4 ,sec4 #fjci,l4 ,in=mation requir$ f qualifi$ opportunity zone bus9esses & qualifi$ rural opportunity zone bus9esses4 4 7,b7 ,! table ( sections = "p ,,ii ( sub*apt] ,b ( *apt] #fh is am5d$ by ins]t+ aft] ! item relat+ to section #fgbe ! foll[+ new item3 ,sec4 #fgbf4 ,failure to comply ) in=mation report+ requirem5ts relat+ to qualifi$ opportunity funds & qualifi$ rural opportunity funds4 4 7#e7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7e7 ,secret>y report+ ( data on opportunity zone & rural opportunity zone tax inc5tives 7#a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #ae1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbh1 = necess>y exp5ses ( ! ,int]nal ,rev5ue ,s]vice to make ! reports describ$ 9 p>agraph 7#b74 7#b7 ,reports ,z soon z practical aft] ! date ( ! enactm5t ( ?is ,act1 & annually !reaft]1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate 7ref]r$ to 9 ?is section z ! ,secret>y7 %all make publicly available a report on qualifi$ opportunity funds4 7#c7 ,in=mation includ$ ,! report requir$ "u p>agraph 7#b7 %all include1 to ! ext5t available1 ! foll[+ in=mation3 7,a7 ,! numb] ( qualifi$ opportunity funds4 7,b7 ,! aggregate doll> am\nt ( assets held 9 qualifi$ opportunity funds4 7,c7 ,! aggregate doll> am\nt ( inve/m5ts made by qualifi$ opportunity funds 9 qualifi$ opportunity fund prop]ty1 /at$ sep>ately = ea* ,nor? ,am]ican ,indu/ry ,classification ,sy/em 7,,naics7 code4 7,d7 ,! p]c5tage ( population c5sus tracts designat$ z qualifi$ opportunity zones t h receiv$ qualifi$ opportunity fund inve/m5ts4 7,e7 ,= ea* population c5sus tract designat$ z a qualifi$ opportunity zone1 ! approximate av]age mon?ly numb] ( full-"t equival5t employees ( ! qualifi$ opportunity zone bus9esses 9 su* qualifi$ opportunity zone = ! prec$+ #ab-mon? p]iod 7)9 num]ical ranges id5tifi$ by ! ,secret>y7 or su* o!r indication ( ! employm5t impact ( su* qualifi$ opportunity fund bus9esses z det]m9$ appropriate by ! ,secret>y4 7,f7 ,! p]c5tage ( ! total am\nt ( inve/m5ts made by qualifi$ opportunity funds 9-- 7i7 qualifi$ opportunity zone prop]ty :i* is real prop]ty2 & 7ii7 o!r qualifi$ opportunity zone prop]ty4 7,g7 ,= ea* population c5sus tract1 ! aggregate approximate numb] ( resid5tial units result+ f inve/m5ts made by qualifi$ opportunity funds 9 real prop]ty4 7,h7 ,! aggregate doll> am\nt ( inve/m5ts made by qualifi$ opportunity funds 9 ea* population c5sus tract4 7#d7 ,additional in=mation 7,a7 ,9 g5]al ,beg9n+ ) ! report submitt$ "u p>agraph 7#b7 = ! #f? ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all include 9 su* report ! impacts & outcomes ( a designation ( a population c5sus tract z a qualifi$ opportunity zone z measur$ by economic indicators1 su* z job creation1 pov]ty r$uction1 new bus9ess />ts1 & o!r metrics z det]m9$ by ! ,secret>y4 7,b7 ,semi-dec5nial in=mation 7i7 ,9 g5]al ,9 ! case ( any report submitt$ "u p>agraph 7#b7 9 ! #f? ye> or ! #aa? ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all include ! foll[+ in=mation3 7,i7 ,= population c5sus tracts designat$ z a qualifi$ opportunity zone1 a comp>ison 7bas$ on aggregate in=mation7 ( ! factors li/$ 9 clause 7iii7 betwe5 ! #e-ye> p]iod end+ on ! date ( ! enactm5t ( ,public ,law #aae-ig & ! mo/ rec5t #e-ye> p]iod = :i* data is available4 7,,ii7 ,= population c5sus tracts designat$ z a qualifi$ opportunity zone1 a comp>ison 7bas$ on aggregate in=mation7 ( ! factors li/$ 9 clause 7iii7 = ! mo/ rec5t #e-ye> p]iod = :i* data is available betwe5 su* population c5sus tracts & simil> population c5sus tracts t 7 n designat$ z a qualifi$ opportunity zone4 7ii7 ,control gr\ps ,= purposes ( clause 7i71 ! ,secret>y may comb9e population c5sus tracts into su* gr\ps z ! ,secret>y det]m9es appropriate = purposes ( mak+ comp>isons4 7iii7 ,factors li/$ ,! factors li/$ 9 ?is clause are ! foll[+3 7,i7 ,! unemploym5t rate4 7,,ii7 ,! numb] ( p]sons work+ 9 ! population c5sus tract1 includ+ ! p]c5tage ( su* p]sons :o 7 n resid5ts 9 ! population c5sus tract 9 ! prec$+ ye>4 7,,iii7 ,individual1 family1 & h\sehold pov]ty rates4 7,,iv7 ,m$ian family income ( resid5ts ( ! population c5sus tract4 7,v7 ,demographic in=mation on resid5ts ( ! population c5sus tract1 includ+ age1 income1 education1 race1 & employm5t4 7,,vi7 ,! av]age p]c5tage ( income ( resid5ts ( ! population c5sus tract sp5t on r5t annually4 7,,vii7 ,! numb] ( resid5ces 9 ! population c5sus tract4 7,,viii7 ,! rate ( home own]%ip 9 ! population c5sus tract4 7,,ix7 ,! av]age value ( resid5tial prop]ty 9 ! population c5sus tract4 7,x7 ,! numb] ( af=dable h\s+ units 9 ! population c5sus tract4 7,,xi7 ,! numb] ( new bus9ess />ts 9 ! population c5sus tract4 7,,xii7 ,! di/ribution ( employees 9 ! population c5sus tract by ,nor? ,am]ican ,indu/ry ,classification ,sy/em 7,,naics7 code4 7#e7 ,protection ( id5tifiable return in=mation ,9 mak+ reports requir$ "u ?is subsection1 ! ,secret>y-- 7,a7 %all e/abli% appropriate proc$ures to ensure t any am\nts report$ d n disclose taxpay] return in=mation t c be associat$ ) any p>ticul> taxpay] or competitive or propriet>y in=mation1 & 7,b7 if necess>y to protect taxpay] return in=mation1 may comb9e in=mation requir$ ) respect to individual population c5sus tracts into l>g] geographic areas4 7#f7 ,def9itions ,any t]m us$ 9 ?is subsection :i* is also us$ 9 sub*apt] ,z ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf %all h ! mean+ giv5 su* t]m "u su* sub*apt]4 7#g7 ,reports on qualifi$ rural opportunity funds ,! ,secret>y %all make publicly available1 ) respect to qualifi$ rural opportunity funds1 sep>ate reports z requir$ "u ?is subsection1 appli$-- 7,a7 by sub/itut+ qualifi$ rural opportunity = qualifi$ opportunity ea* place x appe>s1 7,b7 by sub/itut+ a ref]5ce to ?is ,act = ,public ,law #aae-ig1 & 7,c7 by treat+ any ref]5ce 7aft] ! application ( subp>agraph 7,a77 to qualifi$ rural opportunity zone /ock1 qualifi$ rural opportunity zone p>tn]%ip int]e/1 qualifi$ rural opportunity zone bus9ess1 or qualifi$ opportunity zone bus9ess prop]ty z /ock1 int]e/1 bus9ess1 or prop]ty1 respectively1 describ$ 9 subclause 7,i7 or 7,,ii71 z ! case may be1 ( section #adjj,z-#b7;b77#b77;,c77i7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 #gjdbb4 ,p]man5t enhancem5t ( l[-income h\s+ tax cr$it 7a7 ,p]man5t ,/ate h\s+ cr$it ceil+ increase = l[-income h\s+ cr$it 7#a7 ,9 g5]al ,section #db7;h77#c77;,i7 is am5d$-- 7,a7 by /rik+ #bjah1 #bjai1 #bjbj1 & #bjba1 & ins]t+ beg9n+ aft] ,decemb] #ca1 #bjbe11 7,b7 by /rik+ #a4abe & ins]t+ #a4ab1 & 7,c7 by /rik+ #bjah1 #bjai1 #bjbj1 & #bjba 9 ! head+ & ins]t+ cal5d> ye>s aft] #bjbe4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7b7 ,tax-exempt bond f9anc+ requirem5t 7#a7 ,9 g5]al ,section #db7;h77#d7 is am5d$ by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 ,special rule :]e m9imum p]c5t ( build+s is f9anc$ ) tax-exempt bonds subject to volume cap ,= purposes ( subp>agraph 7,a71 p>agraph 7#a7 %all n apply to any portion ( ! cr$it all[able "u subsection 7a7 ) respect to a build+ if-- 7i7 #ej p]c5t or m ( ! aggregate basis ( su* build+ & ! l& on :i* ! build+ is locat$ is f9anc$ by #a or m obligations describ$ 9 subp>agraph 7,a71 or 7ii7 7,i7 #be p]c5t or m ( ! aggregate basis ( su* build+ & ! l& on :i* ! build+ is locat$ is f9anc$ by #a or m obligations describ$ 9 subp>agraph 7,a71 & 7,,ii7 #a or m ( su* obligations-- 7aa7 are "p ( an issue ! issue date ( :i* is aft] ,decemb] #ca1 #bjbe1 & 7bb7 provide ! f9anc+ = n less ?an #e p]c5t ( ! aggregate basis ( su* build+ & ! l& on :i* ! build+ is locat$4 4 7#b7 ,effective date 7,a7 ,9 g5]al ,! am5dm5t made by ?is subsection %all apply to build+s plac$ 9 s]vice 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7,b7 ,rehabilitation exp5ditures treat$ z sep>ate new build+ ,9 ! case ( any build+ ) respect to :i* any exp5ditures are treat$ z a sep>ate new build+ "u section #db7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 = purposes ( subp>agraph 7,a71 bo? ! exi/+ build+ & ! sep>ate new build+ %all be treat$ z hav+ be5 plac$ 9 s]vice on ! date su* exp5ditures are treat$ z plac$ 9 s]vice "u section #db7;e77#d7 ( su* ,code4 #gjdbc4 ,p]man5t ext5sion ( new m>kets tax cr$it 7a7 ,9 g5]al ,section #de;,d7f77#a77;,h7 is am5d$ by /rik+ = = ea* ( cal5d> ye>s #bjbj ?r\gh #bjbe & ins]t+ = ea* cal5d> ye> aft] #bjai4 7b7 ,c>ryov] ( unus$ limitation ,section #de;,d7f77#c7 is am5d$-- 7#a7 by /rik+ ,if ! & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,if ! 1 & 7#b7 by /rik+ ! second s5t5ce & ins]t+ ! foll[+3 7,b7 ,limitation ,no am\nt may be c>ri$ "u subp>agraph 7,a7 to any cal5d> ye> af] ! fif? cal5d> ye> aft] ! cal5d> ye> 9 :i* ! excess describ$ 9 su* subp>agraph occurr$4 ,= purposes ( ?is subp>agraph1 any excess describ$ 9 subp>agraph 7,a7 ) respect to any cal5d> ye> be=e #bjbf %all be treat$ z occurr+ 9 cal5d> ye> #bjbe4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdbd4 ,p]man5t & exp&$ re9/atem5t ( p>tial d$uction = *>itable contributions ( individuals :o d n elect to itemize 7a7 ,9 g5]al ,section #agj7p7 is am5d$-- 7#a7 by /rik+ #cjj 7#fjj & ins]t+ #a1jjj 7#b1jjj1 & 7#b7 by /rik+ beg9n+ 9 #bjba4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdbe4 #j4e p]c5t floor on d$uction ( contributions made by individuals 7a7 ,9 g5]al 7#a7 ,9 g5]al ,p>agraph 7#a7 ( section #agj7;b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,i7 #j4e-p]c5t floor ,any *>itable contribution o!rwise all[able 7)\t reg>d to ?is subp>agraph7 z a d$uction "u ?is section %all be all[$ only to ! ext5t t ! aggregate ( su* contributions exce$s #j4e p]c5t ( ! taxpay]'s contribution base = ! taxable ye>4 ,! prec$+ s5t5ce %all be appli$-- 7i7 fir/1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,d7 applies to ! ext5t !re(1 7ii7 second1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,c7 applies to ! ext5t !re(1 7iii7 ?ird1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,b7 applies to ! ext5t !re(1 7iv7 f\r?1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,e7 applies to ! ext5t !re(1 7v7 fif?1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,a7 applies to ! ext5t !re(1 & 7vi7 six?1 by tak+ into acc\nt *>itable contributions to :i* subp>agraph 7,g7 applies to ! ext5t !re(4 4 7#b7 ,application ( c>ry=w>d ,p>agraph 7#a7 ( section #agj7;d7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,contributions disall[$ by #j4e-p]c5t floor c>ri$ =w>d only f ye>s 9 :i* limitation is exce$$ 7i7 ,9 g5]al ,9 ! case ( any taxable ye> f :i* an excess is c>ri$ =w>d 7det]m9$ )\t reg>d to ?is subp>agraph7 "u any c>ryov] rule1 ! applicable c>ryov] rule %all be appli$ by increas+ ! excess det]m9$ "u su* applicable c>ryov] rule = ! contribution ye> 7be=e ! application ( subp>agraph 7,b77 by ! am\nt attributable to ! *>itable contributions to :i* su* rule applies :i* is n all[$ z a d$uction = ! contribution ye> by reason ( subsection 7b77#a77;,i74 7ii7 ,c>ryov] rule ,= purposes ( ?is subp>agraph1 ! t]m c>ryov] rule means-- 7,i7 subp>agraph 7,a7 ( ?is p>agraph1 7,,ii7 subp>agraphs 7,c77ii71 7,d77ii71 7,e77ii71 & 7,g77ii7 ( subsection 7b77#a71 & 7,,iii7 ! second s5t5ce ( subsection 7b77#a77;,b74 7iii7 ,applicable c>ryov] rule ,= purposes ( ?is subp>agraph1 ! t]m applicable c>ryov] rule means any c>ryov] rule applicable to *>itable contributions :i* 7 79 :ole or 9 "p7 n all[$ z a d$uction = ! contribution ye> by reason ( subsection 7b77#a77;,i74 4 7#c7 ,coord9ation ) d$uction = nonitemiz]s ,section #agj7p71 z am5d$ by ?is ,act1 is fur!r am5d$ by ins]t+ 1 7b77#a77;,i71 aft] subsections 7b77#a77;,g77ii74 7b7 ,modification ( limitation = ca% contributions 7#a7 ,9 g5]al ,clause 7i7 ( section #agj7;b77#a77;,g7 is am5d$ to read z foll[s3 7i7 ,9 g5]al ,= taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjag1 any contribution ( ca% to an organization describ$ 9 subp>agraph 7,a7 %all be all[$ z a d$uction "u subsection 7a7 to ! ext5t t ! aggregate ( su* contributions does n exce$ ! excess (-- 7,i7 #fj p]c5t ( ! taxpay]'s contribution base = ! taxable ye>1 ov] 7,,ii7 ! aggregate am\nt ( contributions tak5 into acc\nt "u subp>agraph 7,a7 = su* taxable ye>4 4 7#b7 ,coord9ation ) o!r limitations 7,a7 ,9 g5]al ,clause 7iii7 ( section #agj7;b77#a77;,g7 is am5d$-- 7i7 by /rik+ subp>agraphs 7,a7 & 7,b7 9 ! head+ & ins]t+ subp>agraph 7,a71 & 7ii7 9 subclause 7,,ii71 by /rik+ 1 & subp>agraph 7,b7 & all t foll[s ?r\gh ?is subp>agraph4 7,b7 ,o!r contributions ,subp>agraph 7,b7 ( section #agj7;b77#a7 is am5d$-- 7i7 by /rik+ to :i* subp>agraph 7,a7 bo? places x appe>s & ins]t+ to :i* subp>agraph 7,a7 or 7,g71 & 7ii7 9 clause 7ii71 by /rik+ ov] ! am\nt & all t foll[s ?r\gh subp>agraph 7,c774 & ins]t+ 8ov]-- 7,i7 ! am\nt ( *>itable contributions all[able "u subp>agraph 7,a7 7det]m9$ )\t reg>d to subp>agraph 7,c77 & subp>agraph 7,g71 r$uc$ by 7,,ii7 s mu* ( ! contributions tak5 into acc\nt "u subp>agraph 7,g7 z does n exce$ #aj p]c5t ( ! taxpay]'s contribution base4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdbf4 #a-p]c5t floor on d$uction ( *>itable contributions made by corporations 7a7 ,9 g5]al ,section #agj7;b77#b77;,a7 is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,any *>itable contribution o!rwise all[able 7)\t reg>d to ?is subp>agraph7 z a d$uction "u ?is section = any taxable ye>1 o!r ?an any contribution to :i* subp>agraph 7,b7 or 7,c7 applies1 %all be all[$ only to ! ext5t t ! aggregate ( su* contributions-- 7i7 exce$s #a p]c5t ( ! taxpay]'s taxable income = ! taxable ye>1 & 7ii7 does n exce$ #aj p]c5t ( ! taxpay]'s taxable income = ! taxable ye>4 4 7b7 ,application ( c>ry=w>d ,section #agj7;d77#b7 is am5d$ to read z foll[s3 7#b7 ,corporations 7,a7 ,9 g5]al ,any *>itable contribution tak5 into acc\nt "u subsection 7b77#b77;,a7 = any taxable ye> :i* is n all[$ z a d$uction by reason ( clause 7ii7 !re( %all be tak5 into acc\nt z a *>itable contribution = ! succe$+ taxable ye>1 except t1 = purposes ( det]m9+ "u ?is subp>agraph :e!r su* contribution is all[$ 9 su* succe$+ taxable ye>1 contributions 9 su* succe$+ taxable ye> 7det]m9$ )\t reg>d to ?is p>agraph7 %all be tak5 into acc\nt "u subsection 7b77#b77;,a7 be=e any contribution tak5 into acc\nt by reason ( ?is p>agraph4 7,b7 #e-ye> c>ry=w>d ,no *>itable contribution may be c>ri$ =w>d "u subp>agraph 7,a7 to any taxable ye> foll[+ ! fif? taxable ye> aft] ! taxable ye> 9 :i* ! *>itable contribution 0 fir/ tak5 into acc\nt4 ,= purposes ( ! prec$+ s5t5ce1 contributions %all be treat$ z all[$ on a fir/-9 fir/-out basis4 7,c7 ,contributions disall[$ by #a-p]c5t floor c>ri$ =w>d only f ye>s 9 :i* #aj p]c5t limitation is exce$$ ,9 ! case ( any taxable ye> f :i* a *>itable contribution is c>ri$ =w>d "u subp>agraph 7,a7 7det]m9$ )\t reg>d ?is subp>agraph71 subp>agraph 7,a7 %all be appli$ by sub/itut+ clause 7i7 or 7ii7 = clause 7ii74 7,d7 ,special rule = net op]at+ loss c>ryov]s ,! am\nt ( *>itable contributions c>ri$ =w>d "u subp>agraph 7,a7 %all be r$uc$ to ! ext5t t su* c>ryf[>d w\ld 7b = ?is subp>agraph7 r$uce taxable income 7z comput$ = purposes ( ! second s5t5ce ( section #agb7;b77#b77 & increase a net op]at+ loss c>ryov] "u section #agb to a succe$+ taxable ye>4 4 7c7 ,con=m+ am5dm5ts ,subp>agraphs 7,b77ii7 & 7,c77ii7 ( section #agj7;b77#b7 are ea* am5d$ by ins]t+ o!r ?an subp>agraph 7,c7 !re( aft] subsection 7d77#b74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdbg4 ,p]man5t increase 9 limitation on cov] ov] ( tax on di/ill$ spirits 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #gfeb7;f7 is am5d$ to read z foll[s3 7#a7 #ac4be1 or 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to di/ill$ spirits br\ght into ! ,unit$ ,/ates aft] ,decemb] #ca1 #bjbe4 #gjdbh4 ,nonpr(it community developm5t activities 9 remote native villages 7a7 ,9 g5]al ,= purposes ( sub*apt] ,f ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf1 any activity sub/antially relat$ to p>ticipation or inve/m5t 9 fi%]ies 9 ! ,b]+ ,sea & ,aleutian ,isl&s /ati/ical & report+ areas 7z describ$ 9 ,figure #a ( section #fgi ( title #ej1 ,code ( ,f$]al ,regulations7 c>ri$ on by an entity id5tifi$ 9 section #cje7;i77#a77;,d7 ( ! ,magnuson-,/ev5s ,fi%]y ,cons]vation & ,managem5t ,act 7#af ,u4,s4,c4 #ahee7;i77#a77;,d77 7z 9 effect on ! date ( enactm5t ( ?is section7 %all be consid]$ sub/antially relat$ to ! ex]cise or p]=mance ( ! purpose con/itut+ ! basis ( su* entity's exemption "u section #eja7;a7 ( su* ,code if ! conduct ( su* activity is 9 fur!rance ( #a or m ( ! purposes specifi$ 9 section #cje7;i77#a77;,a7 ( su* ,act 7z s 9 effect74 ,= purposes ( ?is p>agraph1 activities sub/antially relat$ to p>ticipation or inve/m5t 9 fi%]ies include ! h>ve/+1 process+1 transportation1 sales1 & m>ket+ ( fi% & fi% products ( ! ,b]+ ,sea & ,aleutian ,isl&s /ati/ical & report+ areas4 7b7 ,application to c]ta9 :olly own$ subsidi>ies ,if ! assets ( a trade or bus9ess relat+ to an activity describ$ 9 subsection 7a7 ( any subsidi>y :olly own$ by an entity id5tifi$ 9 section #cje7;i77#a77;,d7 ( ! ,magnuson-,/ev5s ,fi%]y ,cons]vation & ,managem5t ,act 7#af ,u4,s4,c4 #ahee7;i77#a77;,d77 7z 9 effect on ! date ( enactm5t ( ?is section7 are transf]r$ to su* entity 7includ+ 9 liquidation ( su* subsidi>y7 n lat] ?an #ah mon?s aft] ! date ( ! enactm5t ( ?is ,act-- 7#a7 no ga9 or income result+ f su* transf] %all be recogniz$ to ei!r su* subsidi>y or su* entity "u su* ,code1 & 7#b7 all income d]iv$ f su* subsidi>y f su* transf]r$ trade or bus9ess %all be exempt f taxation "u su* ,code4 7c7 ,effective date ,?is section %all take effect on ! date ( ! enactm5t ( ?is ,act & %all rema9 effective dur+ ! exi/5ce ( ! we/]n ,alaska community developm5t quota program e/abli%$ by ,section #cje7;i77#a7 ( ! ,magnuson-,/ev5s ,fi%]y ,cons]vation & ,managem5t ,act 7#af ,u4,s4,c4 #ahee7;i77#a771 z am5d$4 #gjdbi4 ,adju/m5t ( *>itable d$uction = c]ta9 exp5ses incurr$ 9 support ( ,native ,alaskan subsi/5ce :al+ 7a7 ,9 g5]al ,section #agj7n77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #aj1jjj & ins]t+ #ej1jjj4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjdcj4 ,exception to p]c5tage ( completion me?od ( acc\nt+ = c]ta9 resid5tial con/ruction contracts 7a7 ,9 g5]al ,section #dfj7;e7 is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 by /rik+ home con/ruction contract bo? places x appe>s & ins]t+ resid5tial con/ruction contract1 & 7,b7 by ins]t+ 7det]m9$ by sub/itut+ #c-ye> = #b-ye> 9 subp>agraph 7,b77i7 = any resid5tial con/ruction contract :i* is n a home con/ruction contract7 aft] ! requirem5ts ( clauses 7i7 & 7ii7 ( subp>agraph 7,b71 7#b7 by /rik+ p>agraph 7#d7 & r$esignat+ p>agraph 7#e7 z p>agraph 7#d71 & 7#c7 9 subp>agraph 7,a7 ( p>agraph 7#d71 z s r$esignat$1 by /rik+ p>agraph 7#d7 & ins]t+ p>agraph 7#c74 7b7 ,application ( exception = purposes ( alt]native m9imum tax ,section #ef7;a77#c7 is am5d$ by /rik+ any home con/ruction contract 7z def9$ 9 section #dfj7;e77#f77 & ins]t+ any resid5tial con/ruction contract 7z def9$ 9 section #dfj7;e77#d774 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to contracts ent]$ into 9 taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 ,d ,p]man5t inve/m5ts 9 small bus9ess & rural ,am]ica #gjdca4 ,expansion ( qualifi$ small bus9ess /ock ga9 exclusion 7a7 ,phas$ increase 9 exclusion = ga9 f qualifi$ small bus9ess /ock 7#a7 ,9 g5]al ,section #abjb7;a77#a7 is am5d$ to read z foll[s3 7#a7 ,9 g5]al ,9 ! case ( a taxpay] o!r ?an a corporation1 gross income %all n include-- 7,a7 except z provid$ 9 p>agraphs 7#c7 & 7#d71 #ej p]c5t ( any ga9 f ! sale or ex*ange ( qualifi$ small bus9ess /ock acquir$ on or be=e ! applicable date & held = m ?an #e ye>s1 & 7,b7 ! applicable p]c5tage ( any ga9 f ! sale or ex*ange ( qualifi$ small bus9ess /ock acquir$ aft] ! applicable date & held = at lea/ #c ye>s4 4 7#b7 ,applicable p]c5tage ,section #abjb7;a7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,applicable p]c5tage ,! applicable p]c5tage "u p>agraph 7#a7 %all be det]m9$ "u ! foll[+ table3 ,ye>s /ock held3,applicable p]c5tage3#c ye>s#ejd ye>s#gee ye>s or m#ajj 4 7#c7 ,applicable date2 acquisition date ,section #abjb7;a71 z am5d$ by p>agraph 7#b71 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,applicable date2 acquisition date ,= purposes ( ?is section-- 7,a7 ,applicable date ,! t]m applicable date means ! date ( ! enactm5t ( ?is p>agraph4 7,b7 ,acquisition date ,9 ! case ( any /ock :i* w\ld 7b = ?is p>agraph7 be treat$ z hav+ be5 acquir$ be=e1 on1 or aft] ! applicable date1 :i*ev] is applicable1 ! acquisition date = purposes ( ?is section %all be ! fir/ day on :i* su* /ock 0 held by ! taxpay] det]m9$ aft] ! application ( section #abbc4 4 7#d7 ,cont9u$ treatm5t z n item ( tax pref]5ce 7,a7 ,9 g5]al ,section #eg7;a77#g7 is am5d$ by /rik+ ,an am\nt & ins]t+ ,9 ! case ( /ock acquir$ on or be=e ! date ( ! enactm5t ( ! ,creat+ ,small ,bus9ess ,jobs ,act ( #bjaj1 an am\nt4 7,b7 ,con=m+ am5dm5t ,section #abjb7;a77#d7 is am5d$-- 7i7 by /rik+ 1 & at ! end ( subp>agraph 7,b7 & ins]t+ a p]iod1 & 7ii7 by /rik+ subp>agraph 7,c74 7#e7 ,o!r con=m+ am5dm5ts 7,a7 ,p>agraphs 7#c77;,a7 & 7#d77;,a7 ( section #abjb7;a7 are ea* am5d$ by /rik+ p>agraph 7#a7 & ins]t+ p>agraph 7#a77;,a74 7,b7 ,p>agraph 7#d77;,a7 ( section #abjb7;a7 is am5d$ by ins]t+ & on or be=e ! applicable date aft] #bjaj4 7,c7 ,sections #abjb7;b77#b71 #abjb7;g77#b77;,a71 & #abjb7;j77#a77;,a7 are ea* am5d$ by /rik+ m ?an #e ye>s & ins]t+ at lea/ #c ye>s 7m ?an #e ye>s 9 ! case ( /ock acquir$ on or be=e ! applicable date74 7#f7 ,effective dates 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! am5dm5ts made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7,b7 ,cont9u$ treatm5t z n item ( tax pref]5ce ,! am5dm5ts made by p>agraph 7#d7 %all take effect z if includ$ 9 ! enactm5t ( section #bjaa ( ! ,creat+ ,small ,bus9ess ,jobs ,act ( #bjaj4 7b7 ,increase 9 p] issu] limitation 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #abjb7;b77#a7 is am5d$ to read z foll[s3 7,a7 ! applicable doll> limit = ! taxable ye>1 or 4 7#b7 ,applicable doll> limit ,section #abjb 7b7 is am5d$ by add+ at ! end ! foll[+3 7#d7 ,applicable doll> limit ,= purposes ( p>agraph 7#a77;,a71 ! applicable doll> limit = any taxable ye> ) respect to eligible ga9 f #a or m dispositions by a taxpay] ( qualifi$ bus9ess /ock ( a corporation is-- 7,a7 if su* /ock 0 acquir$ by ! taxpay] on or be=e ! applicable date1 #aj1jjj1jjj1 r$uc$ by ! aggregate am\nt ( eligible ga9 tak5 into acc\nt by ! taxpay] "u subsection 7a7 = prior taxable ye>s & attributable to dispositions ( /ock issu$ by su* corporation & acquir$ by ! taxpay] be=e1 on1 or aft] ! applicable date1 & 7,b7 if su* /ock 0 acquir$ by ! taxpay] aft] ! applicable date1 #ae1jjj1jjj1 r$uc$ by ! sum (-- 7i7 ! aggregate am\nt ( eligible ga9 tak5 into acc\nt by ! taxpay] "u subsection 7a7 = prior taxable ye>s & attributable to dispositions ( /ock issu$ by su* corporation & acquir$ by ! taxpay] be=e1 on1 or aft] ! applicable date1 plus 7ii7 ! aggregate am\nt ( eligible ga9 tak5 into acc\nt by ! taxpay] "u subsection 7a7 = ! taxable ye> & attributable to dispositions ( /ock issu$ by su* corporation & acquir$ by ! taxpay] on or be=e ! applicable date4 7#e7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbf1 ! #ae1jjj1jjj am\nt 9 p>agraph 7#d77;,b7 %all be increas$ by an am\nt equal to -- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 ,if any increase "u ?is subp>agraph is n a multiple ( #aj1jjj1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #aj1jjj4 7,b7 ,no increase once limit rea*$ ,if1 = any taxable ye>1 ! eligible ga9 attributable to dispositions ( /ock issu$ by a corporation & acquir$ by ! taxpay] aft] ! applicable date exce$s ! applicable doll> limit1 !n not)/&+ any increase "u subp>agraph 7,a7 = any subsequ5t taxable ye>1 ! applicable doll> limit = su* subsequ5t taxable ye> %all be z]o4 4 7#c7 ,sep>ate returns ,subp>agraph 7,a7 ( section #abjb7;b77#c7 is am5d$ to read z foll[s3 7,a7 ,sep>ate returns ,9 ! case ( a sep>ate return by a m>ri$ individual = any taxable ye>-- 7i7 p>agraph 7#d77;,a7 %all be appli$ by sub/itut+ #e1jjj1jjj = #aj1jjj1jjj1 & 7ii7 p>agraph 7#d77;,b7 %all be appli$ by sub/itut+ "o-half ( ! doll> am\nt 9 effect "u su* p>agraph = ! taxable ye> = ! am\nt s 9 effect4 4 7#d7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,increase 9 limit 9 aggregate gross assets 7#a7 ,9 g5]al ,subp>agraphs 7,a7 & 7,b7 ( section #abjb7;d77#a7 are ea* am5d$ by /rik+ #ej1jjj1jjj & ins]t+ #ge1jjj1jjj4 7#b7 ,inflation adju/m5t ,section #abjb7;b7 is am5d$ by add+ at ! end ! foll[+3 7#d7 ,inflation adju/m5t ,9 ! case ( any taxable ye> beg9n+ aft] #bjbf1 ! #ge1jjj1jjj am\nts 9 p>agraphs 7#a77;,a7 & 7#a77;,b7 %all ea* be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 ,if any increase "u ?is p>agraph is n a multiple ( #aj1jjj1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #aj1jjj4 4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to /ock issu$ aft] ! date ( ! enactm5t ( ?is ,act4 #gjdcb4 ,repeal ( revision to de m9imis rules = ?ird p>ty network transactions 7a7 ,re9/atem5t ( exception = de m9imis paym5ts z 9 effect prior to enactm5t ( ,am]ican ,rescue ,plan ,act ( #bjba 7#a7 ,9 g5]al ,section #fjej,w7e7 is am5d$ to read z foll[s3 7e7 ,exception = de m9imis paym5ts by ?ird p>ty settlem5t organizations ,a ?ird p>ty settlem5t organization %all be requir$ to report any in=mation "u subsection 7a7 ) respect to ?ird p>ty network transactions ( any p>ticipat+ payee only if-- 7#a7 ! am\nt :i* w\ld o!rwise be report$ "u subsection 7a77#b7 ) respect to su* transactions exce$s #bj1jjj1 & 7#b7 ! aggregate numb] ( su* transactions exce$s #bjj4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all take effect z if includ$ 9 section #ifgd ( ! ,am]ican ,rescue ,plan ,act4 7b7 ,application ( de m9imis rule = ?ird p>ty network transactions to backup )hold+ 7#a7 ,9 g5]al ,section #cdjf7;b7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#h7 ,o!r reportable paym5ts include paym5ts 9 settlem5t ( ?ird p>ty network transactions only :]e aggregate transactions exce$ report+ ?re%old = ! cal5d> ye> 7,a7 ,9 g5]al ,any paym5t 9 settlem5t ( a ?ird p>ty network transaction requir$ to be %[n on a return requir$ "u section #fjej,w :i* is made dur+ any cal5d> ye> %all be treat$ z a reportable paym5t only if-- 7i7 ! aggregate numb] ( transactions ) respect to ! p>ticipat+ payee dur+ su* cal5d> ye> exce$s ! numb] ( transactions specifi$ 9 section #fjej,w7e77#b71 & 7ii7 ! aggregate am\nt ( transactions ) respect to ! p>ticipat+ payee dur+ su* cal5d> ye> exce$s ! doll> am\nt specifi$ 9 section #fjej,w7e77#a7 at ! "t ( su* paym5t4 7,b7 ,exception if ?ird p>ty network transactions made 9 prior ye> 7 reportable ,subp>agraph 7,a7 %all n apply ) respect to paym5ts to any p>ticipat+ payee dur+ any cal5d> ye> if "o or m paym5ts 9 settlem5t ( ?ird p>ty network transactions made by ! payor to ! p>ticipat+ payee dur+ ! prec$+ cal5d> ye> 7 reportable paym5ts4 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to cal5d> ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gjdcc4 ,increase 9 ?re%old = requir+ in=mation report+ ) respect to c]ta9 payees 7a7 ,9 g5]al ,section #fjda7;a7 is am5d$ by /rik+ #fjj & ins]t+ #b1jjj4 7b7 ,inflation adju/m5t ,section #fjda is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,inflation adju/m5t ,9 ! case ( any cal5d> ye> aft] #bjbf1 ! doll> am\nt 9 subsection 7a7 %all be increas$ by an am\nt equal to-- 7#a7 su* doll> am\nt1 multipli$ by 7#b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 ,if any increase "u ! prec$+ s5t5ce is n a multiple ( #ajj1 su* increase %all be r\nd$ to ! ne>e/ multiple ( #ajj4 4 7c7 ,application to report+ on remun]ation = s]vices ,section #fjda;,a7a77#b7 is am5d$ by /rik+ is #fjj or m & ins]t+ equals or exce$s ! doll> am\nt 9 effect = su* cal5d> ye> "u section #fjda7;a74 7d7 ,application to backup )hold+ ,section #cdjf7;b77#f7 is am5d$-- 7#a7 by /rik+ #fjj 9 subp>agraph 7,a7 & ins]t+ ! doll> am\nt 9 effect = su* cal5d> ye> "u section #fjda7;a71 & 7#b7 by /rik+ only :]e aggregate = cal5d> ye> is #fjj or m 9 ! head+ & ins]t+ only :]e 9 excess ( ?re%old4 7e7 ,con=m+ am5dm5ts 7#a7 ,! head+ ( section #fjda7;a7 is am5d$ by /rik+ ( #fjj or m & ins]t+ exce$+ ?re%old4 7#b7 ,section #fjda7;a7 is am5d$ by /rik+ taxable ye> & ins]t+ cal5d> ye>4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to paym5ts made aft] ,decemb] #ca1 #bjbe4 #gjdcd4 ,treatm5t ( c]ta9 qualifi$ s\nd record+ productions 7a7 ,election to treat co/s z exp5ses ,section #aha7;a77#a7 is am5d$ by /rik+ qualifi$ film or television production1 & any qualifi$ live !atrical production1 & ins]t+ qualifi$ film or television production1 any qualifi$ live !atrical production1 & any qualifi$ s\nd record+ production4 7b7 ,doll> limitation ,section #aha7;a77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,qualifi$ s\nd record+ production ,p>agraph 7#a7 %all n apply to s mu* ( ! aggregate co/ ( any qualifi$ s\nd record+ production1 or to s mu* ( ! aggregate1 cumulative co/ ( all su* qualifi$ s\nd record+ productions 9 ! taxable ye>1 z exce$s #aej1jjj4 4 7c7 ,no o!r d$uction or amortization d$uction all[able ,section #aha7;b7 is am5d$ by /rik+ qualifi$ film or television production or any qualifi$ live !atrical production & ins]t+ qualifi$ film or television production1 any qualifi$ live !atrical production1 or any qualifi$ s\nd record+ production4 7d7 ,election ,section #aha7;c77#a7 is am5d$ by /rik+ qualifi$ film or television production or any qualifi$ live !atrical production & ins]t+ qualifi$ film or television production1 any qualifi$ live !atrical production1 or any qualifi$ s\nd record+ production4 7e7 ,qualifi$ s\nd record+ production def9$ ,section #aha is am5d$ by r$esignat+ subsections 7f7 & 7g7 z subsections 7g7 & 7h71 respectively1 & by ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,qualifi$ s\nd record+ production ,= purposes ( ?is section1 ! t]m qualifi$ s\nd record+ production means a s\nd record+ 7z def9$ 9 section #aja ( title #ag1 ,unit$ ,/ates ,code7 produc$ & record$ 9 ! ,unit$ ,/ates4 4 7f7 ,application ( t]m9ation ,section #aha7;h71 z r$esignat$ by subsection 7e71 is am5d$ by /rik+ qualifi$ film & television productions or qualifi$ live !atrical productions & ins]t+ qualifi$ film & television productions1 qualifi$ live !atrical productions1 or qualifi$ s\nd record+ productions4 7g7 ,bonus depreciation 7#a7 ,qualifi$ s\nd record+ production z qualifi$ prop]ty ,section #afh7k77#b77;,a77i7 is am5d$-- 7,a7 by /rik+ or at ! end ( subclause 7,,iv71 by ins]t+ or at ! end ( subclause 7,v71 & by ins]t+ aft] subclause 7,v7 ! foll[+3 7,,vi7 :i* is a qualifi$ s\nd record+ production 7z def9$ 9 subsection 7f7 ( section #aha7 = :i* a d$uction w\ld h be5 all[able "u section #aha )\t reg>d to subsections 7a77#b7 & 7h7 ( su* section or ?is subsection1 & 1 & 7,b7 9 subclauses 7,,iv7 & 7,v7 7z s am5d$7 by /rik+ )\t reg>d to subsections 7a77#b7 & 7g7 bo? places x appe>s & ins]t+ )\t reg>d to subsections 7a77#b7 & 7h74 7#b7 ,production plac$ 9 s]vice ,section #afh7k77#b77;,h7 is am5d$ by /rik+ & at ! end ( clause 7i71 by /rik+ ! p]iod at ! end ( clause 7ii7 & ins]t+ 1 &1 & by add+ aft] clause 7ii7 ! foll[+3 7iii7 a qualifi$ s\nd record+ production %all be consid]$ to be plac$ 9 s]vice at ! "t ( initial release or broadca/4 4 7h7 ,con=m+ am5dm5ts 7#a7 ,! head+ = section #aha is am5d$ to read z foll[s3 treatm5t ( c]ta9 qualifi$ productions44 7#b7 ,! table ( sections = "p ,,vi ( sub*apt] ,b ( *apt] #a is am5d$ by /rik+ ! item relat+ to section #aha & ins]t+ ! foll[+ new item3 ,sec4 #aha4 ,treatm5t ( c]ta9 qualifi$ productions4 4 7i7 ,effective date ,! am5dm5ts made by ?is section %all apply to productions comm5c+ 9 taxable ye>s end+ aft] ! date ( ! enactm5t ( ?is ,act4 #gjdce4 ,exclusion ( int]e/ on loans secur$ by rural or agricultural real prop]ty 7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by ins]t+ aft] section #aci,k ! foll[+ new section3 #aci,l4 ,int]e/ on loans secur$ by rural or agricultural real prop]ty 7a7 ,9 g5]al ,gross income %all n include #be p]c5t ( ! int]e/ receiv$ by a qualifi$ l5d] on any qualifi$ real e/ate loan4 7b7 ,qualifi$ l5d] ,= purposes ( ?is section1 ! t]m qualifi$ l5d] means-- 7#a7 any bank or sav+s association ! deposits ( :i* are insur$ "u ! ,f$]al ,deposit ,insurance ,act 7#ab ,u4,s4,c4 #ahaa et seq471 7#b7 any ,/ate- or f$]ally-regulat$ insurance company1 7#c7 any entity :olly own$1 directly or indirectly1 by a company t is treat$ z a bank hold+ company = purposes ( section #h ( ! ,int]national ,bank+ ,act ( #aigh 7#ab ,u4,s4,c4 #cajf7 if-- 7,a7 su* entity is organiz$1 incorporat$1 or e/abli%$ "u ! laws ( ! ,unit$ ,/ates or any ,/ate1 & 7,b7 ! pr9cipal place ( bus9ess ( su* entity is 9 ! ,unit$ ,/ates 7includ+ any t]ritory ( ! ,unit$ ,/ates71 7#d7 any entity :olly own$1 directly or indirectly1 by a company t is consid]$ an insurance hold+ company "u ! laws ( any ,/ate if su* entity satisfies ! requirem5ts describ$ 9 subp>agraphs 7,a7 & 7,b7 ( p>agraph 7#c71 & 7#e7 ) respect to int]e/ receiv$ on a qualifi$ real e/ate loan secur$ by real e/ate describ$ 9 subsection 7c77#c77;,a71 any f$]ally *>t]$ in/rum5tality ( ! ,unit$ ,/ates e/abli%$ "u section #h4a7;a7 ( ! ,f>m ,cr$it ,act ( #aiga 7#ab ,u4,s4,c4 #bbgi;aa-#a7;a774 7c7 ,qualifi$ real e/ate loan ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualifi$ real e/ate loan means any loan-- 7,a7 secur$ by-- 7i7 rural or agricultural real e/ate1 or 7ii7 a leasehold mortgage 7) a /atus z a li57 on rural or agricultural real e/ate1 7,b7 made to a p]son o!r ?an a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea771 & 7,c7 made aft] ! date ( ! enactm5t ( ?is section4 ,= purposes ( ! prec$+ s5t5ce1 ! det]m9ation ( :e!r prop]ty secur+ su* loan is rural or agricultural real e/ate %all be made z ( ! "t ! int]e/ income on su* loan is accru$4 7#b7 ,ref9anc+s ,= purposes ( subp>agraphs 7,a7 & 7,c7 ( p>agraph 7#a71 a loan %all n be treat$ z made aft] ! date ( ! enactm5t ( ?is section to ! ext5t t ! proce$s ( su* loan are us$ to ref9ance a loan :i* 0 made on or be=e ! date ( ! enactm5t ( ?is section 7or1 9 ! case ( any s]ies ( ref9anc+s1 ! orig9al loan 0 made on or be=e su* date74 7#c7 ,rural or agricultural real e/ate ,! t]m rural or agricultural real e/ate means-- 7,a7 any real prop]ty :i* is sub/antially us$ = ! production ( "o or m agricultural products1 7,b7 any real prop]ty :i* is sub/antially us$ 9 ! trade or bus9ess ( fi%+ or seafood process+1 & 7,c7 any aquaculture facility4 ,su* t]m %all n include any prop]ty :i* is n locat$ 9 a ,/ate or a possession ( ! ,unit$ ,/ates4 7#d7 ,aquaculture facility ,! t]m aquaculture facility means any l&1 /ructure1 or o!r appurt5ance t is us$ = aquaculture 7includ+ any hat*]y1 re>+ pond1 raceway1 p51 or incubator74 7d7 ,coord9ation ) section #bfe ,9 ! case ( any qualifi$ real e/ate loan1 section #bfe %all be appli$-- 7#a7 by treat+ any qualifi$ real e/ate loan = purposes ( subsection 7a77#b7 !re( z an obligation ! int]e/ on :i* is :olly exempt f ! taxes impos$ by ?is subtitle1 7#b7 by sub/itut+ #be p]c5t ( ! int]e/ on indebt$ness = ,int]e/ on indebt$ness 9 su* subsection 7a77#b71 7#c7 by treat+ #be p]c5t ( ! adju/$ basis ( any qualifi$ real e/ate loan z adju/$ basis ( a tax-exempt obligation describ$ 9 subsection 7b77#d77;,b7 !re(1 & 7#d7 by sub/itut+ #be p]c5t ( ! am\nt ( su* indebt$ness = ! am\nt ( su* indebt$ness 9 subsection 7b77#f77;,a77a77ii7 !re(4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by ins]t+ aft] ! item relat+ to section #aci,k ! foll[+ new item3 ,sec4 #aci,l4 ,int]e/ on loans secur$ by rural or agricultural real prop]ty4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s end+ aft] ! date ( ! enactm5t ( ?is ,act4 #gjdcf4 ,r$uction ( transf] & manufactur+ taxes = c]ta9 devices 7a7 ,transf] tax ,section #ehaa7;a7 is am5d$ to read z foll[s3 7a7 ,rate ,!re %all be levi$1 collect$1 & paid on fire>ms transf]r$ a tax at ! rate (-- 7#a7 #bjj = ea* fire>m transf]r$ 9 ! case ( a ma*9egun or a de/ructive device1 & 7#b7 #j = any fire>m transf]r$ :i* is n describ$ 9 p>agraph 7#a74 4 7b7 ,mak+ tax ,section #ehba7;a7 is am5d$ to read z foll[s3 7a7 ,rate ,!re %all be levi$1 collect$1 & paid ^u ! mak+ ( a fire>m a tax at ! rate (-- 7#a7 #bjj = ea* fire>m made 9 ! case ( a ma*9egun or a de/ructive device1 & 7#b7 #j = any fire>m made :i* is n describ$ 9 p>agraph 7#a74 4 7c7 ,con=m+ am5dm5t ,section #dahb7;a7 is am5d$ by add+ at ! end ! foll[+3 ,= purposes ( ! prec$+ s5t5ce1 any fire>m describ$ 9 section #ehaa7;a77#b7 %all be deem$ to be a fire>m on :i* ! tax provid$ by section #ehaa has be5 paid4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to cal5d> qu>t]s beg9n+ m ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act4 #gjdcg4 ,treatm5t ( capital ga9s f ! sale ( c]ta9 f>ml& prop]ty 7a7 ,9 g5]al ,"p ,,iv ( sub*apt] ,o ( *apt] #a is am5d$ by r$esignat+ section #ajfb z section #ajfc & by ins]t+ aft] section #ajfa ! foll[+ new section3 #ajfb4 ,ga9 f ! sale or ex*ange ( qualifi$ f>ml& prop]ty to qualifi$ f>m]s 7a7 ,election to pay tax 9 in/allm5ts ,9 ! case ( ga9 f ! sale or ex*ange ( qualifi$ f>ml& prop]ty to a qualifi$ f>m]1 at ! election ( ! taxpay]1 ! portion ( ! net income tax ( su* taxpay] = ! taxable ye> ( ! sale or ex*ange :i* is equal to ! applicable net tax liability %all be paid 9 #d equal in/allm5ts4 7b7 ,rules relat+ to in/allm5t paym5ts 7#a7 ,date = paym5t ( in/allm5ts ,if an election is made "u subsection 7a71 ! fir/ in/allm5t %all be paid on ! due date 7det]m9$ )\t reg>d to any ext5sion ( "t = fil+ ! return7 = ! return ( tax = ! taxable ye> 9 :i* ! sale or ex*ange occurs & ea* succe$+ in/allm5t %all be paid on ! due date 7z s det]m9$7 = ! return ( tax = ! taxable ye> foll[+ ! taxable ye> ) respect to :i* ! prec$+ in/allm5t 0 made4 7#b7 ,accel]ation ( paym5t 7,a7 ,9 g5]al ,if !re is an addition to tax = failure to timely pay any in/allm5t requir$ "u ?is section1 !n ! unpaid portion ( all rema9+ in/allm5ts %all be due on ! date ( su* failure4 7,b7 ,individuals ,9 ! case ( an individual1 if ! individual dies1 !n ! unpaid portion ( all rema9+ in/allm5t %all be paid on ! due date = ! return ( tax = ! taxable ye> 9 :i* ! taxpay] dies4 7,c7 ,c corporations ,9 ! case ( a taxpay] :i* is a ,c corporation1 tru/1 or e/ate1 if !re is a liquidation or sale ( sub/antially all ! assets ( ! taxpay] 7includ+ 9 a title #aa or simil> case71 a cessation ( bus9ess by ! taxpay] 79 ! case ( a ,c corporation71 or any simil> circum/ance1 !n ! unpaid portion ( all rema9+ in/allm5ts %all be due on ! date ( su* ev5t 7or 9 ! case ( a title #aa or simil> case1 ! day be=e ! petition is fil$74 ,! prec$+ s5t5ce %all n apply to ! sale ( sub/antially all ! assets ( a taxpay] to a buy] if su* buy] ent]s into an agreem5t ) ! ,secret>y "u :i* su* buy] is liable = ! rema9+ in/allm5ts due "u ?is subsection 9 ! same mann] z if su* buy] 7 ! taxpay]4 7#c7 ,proration ( defici5cy to in/allm5ts ,if an election is made "u subsection 7a7 to pay ! applicable net tax liability 9 in/allm5ts & a defici5cy has be5 assess$ ) respect to su* applicable net tax liability1 ! defici5cy %all be prorat$ to ! in/allm5ts payable "u subsection 7a74 ,! "p ( ! defici5cy s prorat$ to any in/allm5t ! date = paym5t ( :i* has n arriv$ %all be collect$ at ! same "t z1 & z a "p (1 su* in/allm5t4 ,! "p ( ! defici5cy s prorat$ to any in/allm5t ! date = paym5t ( :i* has arriv$ %all be paid ^u notice & dem& f ! ,secret>y4 ,?is section %all n apply if ! defici5cy is due to neglig5ce1 to int5tional disreg>d ( rules & regulations1 or to fraud ) int5t to evade tax4 7c7 ,election 7#a7 ,9 g5]al ,any election "u subsection 7a7 %all be made n lat] ?an ! due date = ! return ( tax = ! taxable ye> describ$ 9 subsection 7a74 7#b7 ,p>tn]%ips & ,s corporations ,9 ! case ( a sale or ex*ange describ$ 9 subsection 7a7 by a p>tn]%ip or ,s corporation1 ! election "u subsection 7a7 %all be made at ! p>tn] or %>ehold] level4 ,! ,secret>y may prescribe su* regulations or o!r guidance z necess>y to c>ry out ! purposes ( ?is p>agraph4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,applicable net tax liability 7,a7 ,9 g5]al ,! applicable net tax liability ) respect to ! sale or ex*ange ( any prop]ty describ$ 9 subsection 7a7 is ! excess 7if any7 (-- 7i7 su* taxpay]'s net income tax = ! taxable ye>1 ov] 7ii7 su* taxpay]'s net income tax = su* taxable ye> det]m9$ )\t reg>d to any ga9 recogniz$ f ! sale or ex*ange ( su* prop]ty4 7,b7 ,net ,income ,tax ,! t]m net income tax means ! regul> tax liability r$uc$ by ! cr$its all[$ "u subp>ts ,a1 ,b1 & ,d ( "p ,,iv ( sub*apt] ,a4 7#b7 ,qualifi$ f>ml& prop]ty 7,a7 ,9 g5]al ,! t]m qualifi$ f>ml& prop]ty means real prop]ty locat$ 9 ! ,unit$ ,/ates-- 7i7 :i*-- 7,i7 has be5 us$ by ! taxpay] z a f>m = f>m+ purposes1 or 7,,ii7 leas$ by ! taxpay] to a qualifi$ f>m] = f>m+ purposes1 dur+ sub/antially all ( ! #aj-ye> p]iod end+ on ! date ( ! qualifi$ sale or ex*ange1 & 7ii7 :i* is subject to a cov5ant or o!r legally en=ceable re/riction :i* prohibits ! use ( su* prop]ty o!r ?an z a f>m = f>m+ purposes = any p]iod be=e ! date t is #aj ye>s aft] ! date ( ! sale or ex*ange describ$ 9 subsection 7a74 ,= purposes ( clause 7i71 prop]ty :i* is us$ or leas$ by a p>tn]%ip or ,s corporation 9 a mann] describ$ 9 su* clause %all be treat$ z us$ or leas$ 9 su* mann] by ea* p]son :o holds a direct or indirect int]e/ 9 su* p>tn]%ip or ,s corporation4 7,b7 ,f>m2 f>m+ purposes ,! t]ms f>m & f>m+ purposes h ! respective mean+s giv5 su* t]ms "u section #bjcb;,a7e74 7#c7 ,qualifi$ f>m] ,! t]m qualifi$ f>m] means any individual :o is actively engag$ 9 f>m+ 7)9 ! mean+ ( subsections 7b7 & 7c7 ( section #ajja ( ! ,food ,security ,act ( #aihf 7#g ,u4,s4,c4 #acjh-a7;b7 & 7c7774 7e7 ,return requirem5t ,a taxpay] mak+ an election "u subsection 7a7 %all include ) ! return = ! taxable ye> ( ! sale or ex*ange describ$ 9 subsection 7a7 a copy ( ! cov5ant or o!r legally en=ceable re/riction describ$ 9 subsection 7d77#b77;,a77ii74 4 7b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iv ( sub*apt] ,o ( *apt] #a is am5d$ by r$esignat+ ! item relat+ to section #ajfb z relat+ to section #ajfc & by ins]t+ aft] ! item relat+ to section #ajfa ! foll[+ new item3 ,sec4 #ajfb4 ,ga9 f ! sale or ex*ange ( qualifi$ f>ml& prop]ty to qualifi$ f>m]s4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to sales or ex*anges 9 taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #gjdch4 ,ext5sion ( rules = treatm5t ( c]ta9 disa/]-relat$ p]sonal casualty losses ,= purposes ( apply+ section #cjd7;b7 ( ! ,taxpay] ,c]ta9ty & ,disa/] ,tax ,relief ,act ( #bjbj 7division ,,ee ( ,public ,law #aaf-bfj71 section #cja ( su* ,act %all be appli$ by sub/itut+ ! date ( ! enactm5t ( ?is section = ! date ( ! enactm5t ( ?is ,act ea* place x appe>s4 #gjdci4 ,re/oration ( taxable ,,reit subsidi>y asset te/ 7a7 ,9 g5]al ,section #hef7;c77#d77;,b77ii7 is am5d$ by /rik+ #bj p]c5t & ins]t+ #be p]c5t4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #e ,end+ ,gre5 ,new ,deal sp5d+1 promot+ ,am]ica-fir/ en]gy1 & o!r re=ms ,a ,t]m9ation ( ,gre5 ,new ,deal subsidies #gjeja4 ,t]m9ation ( previ\sly-own$ clean vehicle cr$it ,section #be;,e7g7 is am5d$ by /rik+ ,decemb] #ca1 #bjcb & ins]t+ ,septemb] #cj1 #bjbe4 #gjejb4 ,t]m9ation ( clean vehicle cr$it 7a7 ,9 g5]al ,section #cj;,d7h7 is am5d$ by /rik+ plac$ 9 s]vice aft] ,decemb] #ca1 #bjcb & ins]t+ acquir$ aft] ,septemb] #cj1 #bjbe4 7b7 ,con=m+ am5dm5ts ,section #cj;,d7e7 is am5d$-- 7#a7 9 p>agraph 7#a77;,b7-- 7,a7 9 clause 7iii71 by ins]t+ & aft] ! comma at ! end1 7,b7 9 clause 7iv71 by /rik+ 1 & & ins]t+ a p]iod1 & 7,c7 by /rik+ clause 7v71 & 7#b7 9 p>agraph 7#b77;,b7-- 7,a7 9 clause 7ii71 by ins]t+ & aft] ! comma at ! end1 7,b7 9 clause 7iii71 by /rik+ ! comma at ! end & ins]t+ a p]iod1 & 7,c7 by /rik+ clauses 7iv7 ?r\gh 7vi74 #gjejc4 ,t]m9ation ( qualifi$ comm]cial clean vehicles cr$it ,section #de,w7g7 is am5d$ by /rik+ ,decemb] #ca1 #bjcb & ins]t+ ,septemb] #cj1 #bjbe4 #gjejd4 ,t]m9ation ( alt]native fuel vehicle refuel+ prop]ty cr$it ,section #cj;,c7i7 is am5d$ by /rik+ ,decemb] #ca1 #bjcb & ins]t+ ,june #cj1 #bjbf4 #gjeje4 ,t]m9ation ( en]gy effici5t home improvem5t cr$it 7a7 ,9 g5]al ,section #be;,c7h7 is am5d$ by /rik+ plac$ 9 s]vice & all t foll[s ?r\gh ,decemb] #ca1 #bjcb & ins]t+ plac$ 9 s]vice aft] ,decemb] #ca1 #bjbe4 7b7 ,con=m+ am5dm5t ,section #be;,c7d77#b77;,c7 is am5d$ to read z foll[s3 7,c7 ,any oil furnace or hot wat] boil] :i*-- 7i7 meets or exce$s #bjba ,en]gy ,/> effici5cy crit]ia1 & 7ii7 is rat$ by ! manufactur] = use ) fuel bl5ds at lea/ #bj p]c5t ( ! volume ( :i* consi/s ( an eligible fuel4 4 #gjejf4 ,t]m9ation ( resid5tial clean en]gy cr$it 7a7 ,9 g5]al ,section #be;,d7h7 is am5d$ by /rik+ to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjcd & ins]t+ ) respect to any exp5ditures made aft] ,decemb] #ca1 #bjbe4 7b7 ,con=m+ am5dm5ts ,section #be;,d7g7 is am5d$-- 7#a7 9 p>agraph 7#b71 by ins]t+ & aft] ! comma at ! end1 7#b7 9 p>agraph 7#c71 by /rik+ & be=e ,janu>y #a1 #bjcc1 #cj p]c5t1 & ins]t+ #cj p]c5t41 & 7#c7 by /rik+ p>agraphs 7#d7 & 7#e74 #gjejg4 ,t]m9ation ( en]gy effici5t comm]cial build+s d$uction ,section #agi;,d is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,t]m9ation ,?is section %all n apply ) respect to prop]ty ! con/ruction ( :i* beg9s aft] ,june #cj1 #bjbf4 4 #gjejh4 ,t]m9ation ( new en]gy effici5t home cr$it ,section #de,l7h7 is am5d$ by /rik+ ,decemb] #ca1 #bjcb & ins]t+ ,june #cj1 #bjbf4 #gjeji4 ,t]m9ation ( co/ recov]y = en]gy prop]ty 7a7 ,en]gy prop]ty ,section #afh7;e77#c77;,b77vi71 z am5d$ by section #acgjc ( ,public ,law #aag-afi1 is am5d$-- 7#a7 by /rik+ subclause 7,i71 & 7#b7 by r$esignat+ subclauses 7,,ii7 & 7,,iii7 z subclauses 7,i7 & 7,,ii71 respectively4 7b7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply to prop]ty ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbd4 #gjeaj4 ,modifications ( z]o-emission nucle> p[] production cr$it 7a7 ,re/rictions relat+ to prohibit$ =eign entities ,section #de,u7c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,re/rictions relat+ to prohibit$ =eign entities 7,a7 ,9 g5]al ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ! date ( enactm5t ( ?is p>agraph if ! taxpay] is a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b774 7,b7 ,o!r prohibit$ =eign entities ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ! date :i* is #b ye>s aft] ! date ( enactm5t ( ?is p>agraph if ! taxpay] is a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 )\t reg>d to clause 7i77,,ii7 !re(74 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 #gjeaa4 ,t]m9ation ( clean hydrog5 production cr$it ,section #de,v7c77#c77;,c7 is am5d$ by /rik+ ,janu>y #a1 #bjcc & ins]t+ ,janu>y #a1 #bjbh4 #gjeab4 ,t]m9ation & re/rictions on clean electricity production cr$it 7a7 ,t]m9ation = w9d & sol> facilities ,section #de,y7d7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ ,! am\nt ( & ins]t+ ,subject to p>agraph 7#d71 ! am\nt (1 & 7#b7 by /rik+ p>agraph 7#c7 & ins]t+ ! foll[+ new p>agraphs3 7#c7 ,applicable ye> ,= purposes ( ?is subsection1 ! t]m applicable ye> means cal5d> ye> #bjcb4 7#d7 ,t]m9ation = w9d & sol> facilities 7,a7 ,9 g5]al ,?is section %all n apply ) respect to any applicable facility plac$ 9 s]vice aft] ,decemb] #ca1 #bjbg4 7,b7 ,applicable facility ,= purposes ( ?is p>agraph1 ! t]m applicable facility means a qualifi$ facility :i*-- 7i7 uses w9d to produce electricity 7)9 ! mean+ ( su* t]m z us$ 9 section #de7;d77#a71 z det]m9$ )\t reg>d to any requirem5t "u su* section ) respect to ! date on :i* con/ruction ( prop]ty beg9s71 or 7ii7 uses sol> en]gy to produce electricity 7)9 ! mean+ ( su* t]m z us$ 9 section #de7;d77#d71 z det]m9$ )\t reg>d to any requirem5t "u su* section ) respect to ! date on :i* con/ruction ( prop]ty beg9s74 4 7b7 ,re/rictions relat+ to prohibit$ =eign entities ,section #de,y is am5d$-- 7#a7 9 subsection 7b77#a71 by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,mat]ial assi/ance f prohibit$ =eign entities ,! t]m qualifi$ facility %all n include any facility = :i* con/ruction beg9s aft] ,decemb] #ca1 #bjbe1 if ! con/ruction ( su* facility includes any mat]ial assi/ance f a prohibit$ =eign entity 7z def9$ 9 section #ggja7;a77#eb774 1 & 7#b7 9 subsection 7g71 by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,re/rictions relat+ to prohibit$ =eign entities 7,a7 ,9 g5]al ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> if ! taxpay] is-- 7i7 a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b771 or 7ii7 a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 )\t reg>d to clause 7i77,,ii7 !re(74 7,b7 ,effective control ,9 ! case ( a taxpay] = :i* section #ggja7;a77#ea77;,d77i77,,ii7 is det]m9$ to apply = any taxable ye>1 no cr$it %all be det]m9$ "u subsection 7a7 = su* taxable ye> if su* det]m9ation relates to a qualifi$ facility describ$ 9 subsection 7b77#a74 4 7c7 ,def9itions relat+ to prohibit$ =eign entities ,section #ggja7;a7 is am5d$ by add+ at ! end ! foll[+ new p>agraphs3 7#ea7 ,prohibit$ =eign entity 7,a7 ,9 g5]al 7i7 ,def9ition ,! t]m prohibit$ =eign entity means a specifi$ =eign entity or a =eign-influ5c$ entity4 7ii7 ,det]m9ation 7,i7 ,9 g5]al ,subject to subclause 7,,ii71 = any taxable ye>1 ! det]m9ation z to :e!r an entity is a specifi$ =eign entity or =eign-influ5c$ entity %all be made z ( ! la/ day ( su* taxable ye>4 7,,ii7 ,initial taxable ye> ,= purposes ( ! fir/ taxable ye> beg9n+ aft] ! date ( enactm5t ( ?is p>agraph1 ! det]m9ation z to :e!r an entity is a specifi$ =eign entity describ$ 9 clauses 7i7 ?r\gh 7iv7 ( subp>agraph 7,b7 %all be made z ( ! fir/ day ( su* taxable ye>4 7,b7 ,specifi$ =eign entity ,= purposes ( ?is p>agraph1 ! t]m specifi$ =eign entity means-- 7i7 a =eign entity ( conc]n describ$ 9 subp>agraph 7,a71 7,b71 7,d71 or 7,e7 ( section #iija7h7 ( ! ,william ,m4 7,mac7 ,?ornb]ry ,national ,def5se ,au?orization ,act = ,fiscal ,ye> #bjba 7,public ,law #aaf-bhc2 #ae ,u4,s4,c4 #dfea71 7ii7 an entity id5tifi$ z a ,*9ese milit>y company op]at+ 9 ! ,unit$ ,/ates 9 accordance ) section #abfj;,h ( ! ,william ,m4 7,mac7 ,?ornb]ry ,national ,def5se ,au?orization ,act = ,fiscal ,ye> #bjba 7,public ,law #aaf-bhc2 #aj ,u4,s4,c4 #aac note71 7iii7 an entity includ$ on a li/ requir$ by clause 7i71 7ii71 7iv71 or 7v7 ( section #b7;d77#b77;,b7 ( ,public ,law #aag-gh 7#ace ,/at4 #aebg71 7iv7 an entity specifi$ "u section #aed7;b7 ( ! ,national ,def5se ,au?orization ,act = ,fiscal ,ye> #bjbd 7,public ,law #aah-ca2 #aj ,u4,s4,c4 note prec4 #dfea71 or 7v7 a =eign-controll$ entity4 7,c7 ,=eign-controll$ entity ,= purposes ( subp>agraph 7,b71 ! t]m =eign-controll$ entity means-- 7i7 ! gov]nm5t 7includ+ any level ( gov]nm5t bel[ ! national level7 ( a cov]$ nation1 7ii7 an ag5cy or in/rum5tality ( a gov]nm5t describ$ 9 clause 7i71 7iii7 a p]son :o is a citiz5 or national ( a cov]$ nation1 provid$ t su* p]son is n an individual :o is a citiz51 national1 or lawful p]man5t resid5t ( ! ,unit$ ,/ates1 7iv7 an entity or a qualifi$ bus9ess unit 7z def9$ 9 section #ihi7;a77 incorporat$ or organiz$ "u ! laws (1 or hav+ its pr9cipal place ( bus9ess 91 a cov]$ nation1 or 7v7 an entity 7includ+ subsidi>y entities7 controll$ 7z det]m9$ "u subp>agraph 7,g77 by an entity describ$ 9 clause 7i71 7ii71 7iii71 or 7iv74 7,d7 ,=eign-influ5c$ entity 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a71 ! t]m =eign-influ5c$ entity means an entity-- 7,i7 ) respect to :i*1 dur+ ! taxable ye>-- 7aa7 a specifi$ =eign entity has ! direct au?ority to appo9t a cov]$ (fic] ( su* entity1 7bb7 a s+le specifi$ =eign entity owns at lea/ #be p]c5t ( su* entity1 7cc7 "o or m specifi$ =eign entities own 9 ! aggregate at lea/ #dj p]c5t ( su* entity1 or 7dd7 at lea/ #ae p]c5t ( ! debt ( su* entity has be5 issu$1 9 ! aggregate1 to #a or m specifi$ =eign entities1 or 7,,ii7 :i*1 dur+ ! previ\s taxable ye>1 made a paym5t to a specifi$ =eign entity pursuant to a contract1 agreem5t1 or o!r arrangem5t :i* entitles su* specifi$ =eign entity 7or an entity relat$ to su* specifi$ =eign entity7 to ex]cise effective control ov]-- 7aa7 any qualifi$ facility or en]gy /orage te*nology ( ! taxpay] 7or any p]son relat$ to ! taxpay]71 or 7bb7 ) respect to any eligible compon5t produc$ by ! taxpay] 7or any p]son relat$ to ! taxpay]7-- 7,,aa7 ! extraction1 process+1 or recycl+ ( any applicable critical m9]al1 or 7,,bb7 ! production ( an eligible compon5t :i* is n an applicable critical m9]al4 7ii7 ,effective control 7,i7 ,9 g5]al 7aa7 ,g5]al rule ,subject to subclause 7,,ii71 = purposes ( clause 7i77,,ii71 ! t]m effective control means #a or m agreem5ts or arrangem5ts simil> to ^? describ$ 9 subclauses 7,,ii7 & 7,,iii7 :i* provide #a or m contractual c\nt]p>ties ( a taxpay] ) specific au?ority ov] key aspects ( ! production ( eligible compon5ts1 en]gy g5]ation 9 a qualifi$ facility1 or en]gy /orage :i* are n includ$ 9 ! measures ( control ?r\gh au?ority1 own]%ip1 or debt held :i* are describ$ 9 clause 7i77,i74 7bb7 ,guidance ,! ,secret>y %all issue su* guidance z is necess>y to c>ry out ! purposes ( ?is clause1 includ+ ! e/abli%m5t ( rules to prev5t entities f evad+1 circumv5t+1 or abus+ ! application ( ! re/rictions describ$ subp>agraph 7,c7 & subclauses 7,,ii7 & 7,,iii7 ( ?is clause ?r\gh a contract1 agreem5t1 or o!r arrangem5t4 7,,ii7 ,application ( rules prior to issuance ( guidance ,dur+ any p]iod prior to ! date t ! guidance describ$ 9 subclause 7,i77bb7 is issu$ by ! ,secret>y1 = purposes ( clause 7i77,,ii71 ! t]m effective control means ! unre/rict$ contractual "r ( a contractual c\nt]p>ty to-- 7aa7 det]m9e ! quantity or tim+ ( production ( an eligible compon5t produc$ by ! taxpay]1 7bb7 det]m9e ! am\nt or tim+ ( activities relat$ to ! production ( electricity und]tak5 at a qualifi$ facility ( ! taxpay] or ! /orage ( electrical en]gy 9 en]gy /orage te*nology ( ! taxpay]1 7cc7 det]m9e :i* entity may pur*ase or use ! output ( a production unit ( ! taxpay] t produces eligible compon5ts1 7dd7 det]m9e :i* entity may pur*ase or use ! output ( a qualifi$ facility ( ! taxpay]1 7ee7 re/rict access to data critical to production or /orage ( en]gy und]tak5 at a qualifi$ facility ( ! taxpay]1 or to ! site ( production or any "p ( a qualifi$ facility or en]gy /orage te*nology ( ! taxpay]1 to ! p]sonnel or ag5ts ( su* contractual c\nt]p>ty1 or 7ff7 on an exclusive basis1 ma9ta91 repair1 or op]ate any plant or equipm5t :i* is necess>y to ! production by ! taxpay] ( eligible compon5ts or electricity4 7,,iii7 ,lic5s+ & o!r agreem5ts 7aa7 ,9 g5]al ,9 addition to subclause 7,,ii71 = purposes ( clause 7i77,,ii71 ! t]m effective control means1 ) respect to a lic5s+ agreem5t = ! provision ( intellectual prop]ty 7or any o!r contract1 agreem5t or o!r arrangem5t ent]$ into ) a contractual c\nt]p>ty relat$ to su* lic5s+ agreem5t7 ) respect to a qualifi$ facility1 en]gy /orage te*nology1 or ! production ( an eligible compon5t1 any ( ! foll[+3 7,,aa7 ,a contractual "r reta9$ by ! contractual c\nt]p>ty to specify or o!rwise direct #a or m s\rces ( compon5ts1 subcompon5ts1 or applicable critical m9]als utiliz$ 9 a qualifi$ facility1 en]gy /orage te*nology1 or 9 ! production ( an eligible compon5t4 7,,bb7 ,a contractual "r reta9$ by ! contractual c\nt]p>ty to direct ! op]ation ( any qualifi$ facility1 any en]gy /orage te*nology1 or any production unit t produces an eligible compon5t4 7,,cc7 ,a contractual "r reta9$ by ! contractual c\nt]p>ty to limit ! taxpay]'s utilization ( intellectual prop]ty relat$ to ! op]ation ( a qualifi$ facility or en]gy /orage te*nology1 or 9 ! production ( an eligible compon5t4 7,,dd7 ,a contractual "r reta9$ by ! contractual c\nt]p>ty to receive royalties "u ! lic5s+ agreem5t or any simil> agreem5t 7or paym5ts "u any relat$ agreem5t7 beyond ! #aj? ye> ( ! agreem5t 7includ+ modifications or ext5sions !re(74 7,,ee7 ,a contractual "r reta9$ by ! contractual c\nt]p>ty to direct or o!rwise require ! taxpay] to ent] into an agreem5t = ! provision ( s]vices = a duration long] ?an #b ye>s 7includ+ any modifications or ext5sions !re(74 7,,ff7 ,su* contract1 agreem5t1 or o!r arrangem5t does n provide ! lic5see ) all ! te*nical data1 in=mation1 & "k-h[ necess>y to enable ! lic5see to produce ! eligible compon5t or compon5ts subject to ! contract1 agreem5t1 or o!r arrangem5t )\t fur!r involvem5t f ! contractual c\nt]p>ty or a specifi$ =eign entity4 7,,gg7 ,su* contract1 agreem5t1 or o!r arrangem5t 0 ent]$ into 7or modifi$7 on or aft] ! date ( enactm5t ( ?is p>agraph4 7bb7 ,exception 7,,aa7 ,9 g5]al ,item 7aa7 %all n apply 9 ! case ( a bona fide pur*ase or sale ( intellectual prop]ty4 7,,bb7 ,bona fide pur*ase or sale ,= purposes ( item 7aa71 any pur*ase or sale ( intellectual prop]ty :]e ! agreem5t provides t own]%ip ( ! intellectual prop]ty rev]ts to ! contractual c\nt]p>ty aft] a p]iod ( "t %all n be consid]$ a bona-fide pur*ase or sale4 7,,iv7 ,p]sons relat$ to ! taxpay] ,= purposes ( subclauses 7,i71 7,,ii71 & 7,,iii71 ! t]m taxpay] %all include any p]son relat$ to ! taxpay]4 7,v7 ,contractual c\nt]p>ty ,= purposes ( ?is clause1 ! t]m contractual c\nt]p>ty means an entity ) :i* ! taxpay] has ent]$ into a contract1 agreem5t1 or o!r arrangem5t4 7iii7 ,guidance ,n lat] ?an ,decemb] #ca1 #bjbf1 ! ,secret>y %all issue su* guidance z is necess>y to c>ry out ! purposes ( ?is subp>agraph1 includ+ e/abli%m5t ( rules to prev5t entities f evad+1 circumv5t+1 or abus+ ! application ( ! re/rictions aga9/ imp]missible te*nology lic5s+ arrangem5ts ) specifi$ =eign entities1 su* z ?r\gh tempor>y transf]s ( intellectual prop]ty1 ret5tion by a specifi$ =eign entity ( a rev]sion>y int]e/ 9 transf]r$ intellectual prop]ty1 or o!rwise4 7,e7 ,publicly trad$ entities 7i7 ,9 g5]al 7,i7 ,nonapplication ( c]ta9 =eign-controll$ entity rules ,subp>agraph 7,c77v7 %all n apply 9 ! case ( any entity ! securities ( :i* are regul>ly trad$ on-- 7aa7 a national securities ex*ange :i* is regi/]$ ) ! ,securities & ,ex*ange ,commission1 7bb7 ! national m>ket sy/em e/abli%$ pursuant to section #aa;,a ( ! ,securities & ,ex*ange ,act ( #aicd1 or 7cc7 any o!r ex*ange or o!r m>ket :i* ! ,secret>y has det]m9$ 9 guidance issu$ "u section #abif7;e77#a77;,a77ii7 has rules adequate to c>ry out ! purposes ( "p ,,vi ( sub*apt] ,p ( *apt] #a ( subtitle ,a4 7,,ii7 ,nonapplication ( c]ta9 =eign-influ5c$ entity rules ,subp>agraph 7,d77i77,i7 %all n apply 9 ! case ( any entity-- 7aa7 ! securities ( :i* are regul>ly trad$ 9 a mann] describ$ 9 subclause 7,i71 or 7bb7 = :i* n less ?an #hj p]c5t ( ! equity securities ( su* entity are own$ directly or indirectly by an entity :i* is describ$ 9 item 7aa74 7,,iii7 ,exclusion ( ex*anges or m>kets 9 cov]$ nations ,subclause 7,i77cc7 %all n apply ) respect to any ex*ange or m>ket :i*-- 7aa7 is incorporat$ or organiz$ "u ! laws ( a cov]$ nation1 or 7bb7 has its pr9cipal place ( bus9ess 9 a cov]$ nation4 7ii7 ,additional =eign-controll$ entity requirem5ts = publicly trad$ companies ,9 ! case ( an entity describ$ 9 clause 7i77,i71 su* entity %all be deem$ to be a =eign-controll$ entity "u subp>agraph 7,c77v7 if su* entity is controll$ 7z det]m9$ "u subp>agraph 7,g77 by-- 7,i7 #a or m specifi$ =eign entities 7z det]m9$ )\t reg>d to subp>agraph 7,b77v77 t are ea* requir$ to report _! b5eficial own]%ip pursuant to a rule describ$ 9 clause 7iii77,i77bb71 or 7,,ii7 #a or m =eign-controll$ entities 7z det]m9$ )\t reg>d to subp>agraph 7,c77v77 t are ea* requir$ to report _! b5eficial own]%ip pursuant to a rule describ$ 9 su* clause4 7iii7 ,additional =eign-influ5c$ entity requirem5ts = publicly trad$ companies ,9 ! case ( an entity describ$ 9 clause 7i77,,ii71 su* entity %all be deem$ to be a =eign-influ5c$ entity "u subp>agraph 7,d77i77,i7 if-- 7,i7 dur+ ! taxable ye>-- 7aa7 a specifi$ =eign entity has ! au?ority to appo9t a cov]$ (fic] ( su* entity1 7bb7 a s+le specifi$ =eign entity requir$ to report its b5eficial own]%ip "u ,rule #ac;d-#c ( ! ,securities & ,ex*ange ,act ( #aicd 7or1 9 ! case ( an ex*ange or m>ket describ$ 9 clause 7i77,i77cc71 an equival5t rule7 owns n less ?an #be p]c5t ( su* entity1 or 7cc7 #a or m specifi$ =eign entities t are ea* requir$ to report _! b5eficial own]%ip "u ,rule #ac;d-#c ( ! ,securities & ,ex*ange ,act ( #aicd own1 9 ! aggregate1 n less ?an #dj p]c5t ( su* entity1 or 7,,ii7 su* entity has issu$ debt1 z "p ( an orig9al issuance1 9 excess ( #ae p]c5t ( its publicly-trad$ debt to #a or m specifi$ =eign entities4 7,f7 ,cov]$ (fic] ,= purposes ( ?is p>agraph1 ! t]m cov]$ (fic] means1 ) respect to an entity-- 7i7 a memb] ( ! bo>d ( directors1 bo>d ( sup]visors1 or equival5t gov]n+ body1 7ii7 an executive-level (fic]1 includ+ ! presid5t1 *ief executive (fic]1 *ief op]at+ (fic]1 *ief f9ancial (fic]1 g5]al c\nsel1 or s5ior vice presid5t1 or 7iii7 an individual hav+ p[]s or responsibilities simil> to ^? ( (fic]s or memb]s describ$ 9 clause 7i7 or 7ii74 7,g7 ,det]m9ation ( control ,= purposes ( subp>agraph 7,c77v71 ! t]m control means-- 7i7 9 ! case ( a corporation1 own]%ip 7by vote or value7 ( m ?an #ej p]c5t ( ! /ock 9 su* corporation1 7ii7 9 ! case ( a p>tn]%ip1 own]%ip ( m ?an #ej p]c5t ( ! pr(its int]e/s or capital int]e/s 9 su* p>tn]%ip1 or 7iii7 9 any o!r case1 own]%ip ( m ?an #ej p]c5t ( ! b5eficial int]e/s 9 ! entity4 7,h7 ,det]m9ation ( own]%ip ,= purposes ( ?is p>agraph1 section #cah7;a77#b7 %all apply = purposes ( det]m9+ own]%ip ( /ock 9 a corporation4 ,simil> pr9ciples %all apply = purposes ( det]m9+ own]%ip ( int]e/s 9 any o!r entity4 7,i7 ,o!r def9itions ,= purposes ( ?is p>agraph-- 7i7 ,applicable critical m9]al ,! t]m applicable critical m9]al has ! same mean+ giv5 su* t]m "u section #de,x7c77#f74 7ii7 ,cov]$ nation ,! t]m cov]$ nation has ! same mean+ giv5 su* t]m "u section #dhgb7;f77#b7 ( title #aj1 ,unit$ ,/ates ,code4 7iii7 ,eligible compon5t ,! t]m eligible compon5t has ! same mean+ giv5 su* t]m "u section #de,x7c77#a74 7iv7 ,en]gy /orage te*nology ,! t]m en]gy /orage te*nology has ! same mean+ giv5 su* t]m "u section #dh;,e7c77#b74 7v7 ,qualifi$ facility ,! t]m qualifi$ facility means-- 7,i7 a qualifi$ facility1 z def9$ 9 section #de,y7b77#a71 & 7,,ii7 a qualifi$ facility1 z def9$ 9 section #dh;,e7b77#c74 7vi7 ,relat$ ,! t]m relat$ %all h ! same mean+ giv5 su* t]m "u sections #bfg7;b7 & #gjg7;b74 7,j7 ,beg9n+ ( con/ruction ,= purposes ( apply+ any provision "u ?is p>agraph1 ! beg9n+ ( con/ruction ) respect to any prop]ty %all be det]m9$ pursuant to rules simil> to ! rules "u ,int]nal ,rev5ue ,s]vice ,notice #bjac-bi & ,int]nal ,rev5ue ,s]vice ,notice #bjah-ei 7z well z any subsequ5tly issu$ guidance cl>ify+1 modify+1 or updat+ ei!r su* ,notice71 z 9 effect on ,janu>y #a1 #bjbe4 7,k7 ,regulations & guidance ,! ,secret>y may prescribe su* regulations & guidance z may be necess>y or appropriate to c>ry out ! provisions ( ?is p>agraph1 includ+ rules to prev5t ! circumv5tion ( any rules or re/rictions ) respect to prohibit$ =eign entities4 7#eb7 ,mat]ial assi/ance f a prohibit$ =eign entity 7,a7 ,9 g5]al ,! t]m mat]ial assi/ance f a prohibit$ =eign entity means-- 7i7 ) respect to any qualifi$ facility or en]gy /orage te*nology1 a mat]ial assi/ance co/ ratio :i* is less ?an ! ?re%old p]c5tage applicable "u subp>agraph 7,b71 or 7ii7 ) respect to any facility :i* produces eligible compon5ts1 a mat]ial assi/ance co/ ratio :i* is less ?an ! ?re%old p]c5tage applicable "u subp>agraph 7,c74 7,b7 ,?re%old p]c5tage = qualifi$ facilities & en]gy /orage te*nology ,= purposes ( subp>agraph 7,a77i71 ! ?re%old p]c5tage %all be-- 7i7 9 ! case ( a qualifi$ facility ! con/ruction ( :i* beg9s-- 7,i7 dur+ cal5d> ye> #bjbf1 #dj p]c5t1 7,,ii7 dur+ cal5d> ye> #bjbg1 #de p]c5t1 7,,iii7 dur+ cal5d> ye> #bjbh1 #ej p]c5t1 7,,iv7 dur+ cal5d> ye> #bjbi1 #ee p]c5t1 & 7,v7 aft] ,decemb] #ca1 #bjbi1 #fj p]c5t1 & 7ii7 9 ! case ( en]gy /orage te*nology ! con/ruction ( :i* beg9s-- 7,i7 dur+ cal5d> ye> #bjbf1 #ee p]c5t1 7,,ii7 dur+ cal5d> ye> #bjbg1 #fj p]c5t1 7,,iii7 dur+ cal5d> ye> #bjbh1 #fe p]c5t1 7,,iv7 dur+ cal5d> ye> #bjbi1 #gj p]c5t1 & 7,v7 aft] ,decemb] #ca1 #bjbi1 #ge p]c5t4 7,c7 ,?re%old p]c5tage = eligible compon5ts 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a77ii71 ! ?re%old p]c5tage %all be-- 7,i7 9 ! case ( any sol> en]gy compon5t 7z su* t]m is def9$ 9 section #de,x7c77#c77;,a77 :i* is sold-- 7aa7 dur+ cal5d> ye> #bjbf1 #ej p]c5t1 7bb7 dur+ cal5d> ye> #bjbg1 #fj p]c5t1 7cc7 dur+ cal5d> ye> #bjbh1 #gj p]c5t1 7dd7 dur+ cal5d> ye> #bjbi1 #hj p]c5t1 & 7ee7 aft] ,decemb] #ca1 #bjbi1 #he p]c5t1 7,,ii7 9 ! case ( any w9d en]gy compon5t 7z su* t]m is def9$ 9 section #de,x7c77#d77;,a77 :i* is sold-- 7aa7 dur+ cal5d> ye> #bjbf1 #he p]c5t1 & 7bb7 dur+ cal5d> ye> #bjbg1 #ij p]c5t1 7,,iii7 9 ! case ( any inv]t] describ$ 9 subp>agraphs 7,b7 ?r\gh 7,g7 ( section #de,x7c77#b7 :i* is sold-- 7aa7 dur+ cal5d> ye> #bjbf1 #ej p]c5t1 7bb7 dur+ cal5d> ye> #bjbg1 #ee p]c5t1 7cc7 dur+ cal5d> ye> #bjbh1 #fj p]c5t1 7dd7 dur+ cal5d> ye> #bjbi1 #fe p]c5t1 & 7ee7 aft] ,decemb] #ca1 #bjbi1 #gj p]c5t1 7,,iv7 9 ! case ( any qualify+ batt]y compon5t 7z su* t]m is def9$ 9 section #de,x7c77#e77;,a77 :i* is sold-- 7aa7 dur+ cal5d> ye> #bjbf1 #fj p]c5t1 7bb7 dur+ cal5d> ye> #bjbg1 #fe p]c5t1 7cc7 dur+ cal5d> ye> #bjbh1 #gj p]c5t1 7dd7 dur+ cal5d> ye> #bjbi1 #hj p]c5t1 & 7ee7 aft] ,decemb] #ca1 #bjbi1 #he p]c5t1 & 7,v7 subject to clause 7ii71 9 ! case ( any applicable critical m9]al 7z su* t]m is def9$ 9 section #de,x7c77#f77 :i* is sold-- 7aa7 aft] ,decemb] #ca1 #bjbe1 & be=e ,janu>y #a1 #bjcj1 #j p]c5t1 7bb7 dur+ cal5d> ye> #bjcj1 #be p]c5t1 7cc7 dur+ cal5d> ye> #bjca1 #cj p]c5t1 7dd7 dur+ cal5d> ye> #bjcb1 #dj p]c5t1 & 7ee7 aft] ,decemb] #ca1 #bjcb1 #ej p]c5t4 7ii7 ,adju/$ ?re%old p]c5tage = applicable critical m9]als ,n lat] ?an ,decemb] #ca1 #bjbg1 ! ,secret>y %all issue ?re%old p]c5tages = ea* ( ! applicable critical m9]als describ$ 9 section #de,x7c77#f771 :i* %all-- 7,i7 apply 9 lieu ( ! ?re%old p]c5tage det]m9$ "u clause 7i77,v7 = ea* cal5d> ye>1 & 7,,ii7 equal or exce$ ! ?re%old p]c5tage :i* w\ld o!rwise apply ) respect to su* applicable critical m9]al "u su* clause = su* cal5d> ye>1 tak+ into acc\nt-- 7aa7 dome/ic geographic availability1 7bb7 supply *a9 con/ra9ts1 7cc7 dome/ic process+ capacity ne$s1 & 7dd7 national security conc]ns4 7,d7 ,mat]ial assi/ance co/ ratio 7i7 ,qualifi$ facilities & en]gy /orage te*nology ,= purposes ( subp>agraph 7,a77i71 ! t]m mat]ial assi/ance co/ ratio means ! am\nt 7express$ z a p]c5tage7 equal to ! quoti5t (-- 7,i7 an am\nt equal to-- 7aa7 ! total direct co/s to ! taxpay] attributable to all manufactur$ products 7includ+ compon5ts7 :i* are incorporat$ into ! qualifi$ facility or en]gy /orage te*nology ^u completion ( con/ruction1 m9us 7bb7 ! total direct co/s to ! taxpay] attributable to all manufactur$ products 7includ+ compon5ts7 :i* are-- 7,,aa7 incorporat$ into ! qualifi$ facility or en]gy /orage te*nology ^u completion ( con/ruction1 & 7,,bb7 m9$1 produc$1 or manufactur$ by a prohibit$ =eign entity1 divid$ by 7,,ii7 ! am\nt describ$ 9 subclause 7,i77aa74 7ii7 ,eligible compon5ts ,= purposes ( subp>agraph 7,a77ii71 ! t]m mat]ial assi/ance co/ ratio means ! am\nt 7express$ z a p]c5tage7 equal to ! quoti5t (-- 7,i7 an am\nt equal to-- 7aa7 ) respect to an eligible compon5t1 ! total direct mat]ial co/s t are paid or incurr$ 7)9 ! mean+ ( section #dfa & any regulations issu$ "u section #bfc;,a7 by ! taxpay] = production ( su* eligible compon5t1 m9us 7bb7 ) respect to an eligible compon5t1 ! total direct mat]ial co/s t are paid or incurr$ 7)9 ! mean+ ( section #dfa & any regulations issu$ "u section #bfc;,a7 by ! taxpay] = production ( su* eligible compon5t t are m9$1 produc$1 or manufactur$ by a prohibit$ =eign entity1 divid$ by 7,,ii7 ! am\nt describ$ 9 subclause 7,i77aa74 7iii7 ,safe h>bor tables 7,i7 ,9 g5]al ,n lat] ?an ,decemb] #ca1 #bjbf1 ! ,secret>y %all issue safe h>bor tables 7& su* o!r guidance z deem$ necess>y7 to-- 7aa7 id5tify ! p]c5tage ( total direct co/s ( any manufactur$ product :i* is attributable to a prohibit$ =eign entity1 7bb7 id5tify ! p]c5tage ( total direct mat]ial co/s ( any eligible compon5t :i* is attributable to a prohibit$ =eign entity1 & 7cc7 provide all rules necess>y to det]m9e ! am\nt ( a taxpay]'s mat]ial assi/ance f a prohibit$ =eign entity )9 ! mean+ ( ?is p>agraph4 7,,ii7 ,safe h>bors prior to issuance ,= purposes ( ?is p>agraph1 prior to ! date on :i* ! ,secret>y issues ! safe h>bor tables describ$ 9 subclause 7,i71 & = con/ruction ( a qualifi$ facility or en]gy /orage te*nology :i* beg9s on or be=e ! date :i* is #fj days aft] ! date ( issuance ( su* tables1 a taxpay] may-- 7aa7 use ! tables includ$ 9 ,int]nal ,rev5ue ,s]vice ,notice #bjbe-jh to e/abli% ! p]c5tage ( ! total direct co/s ( any li/$ eligible compon5t & any manufactur$ product1 & 7bb7 rely on a c]tification by ! suppli] ( ! manufactur$ product1 eligible compon5t1 or con/itu5t elem5t1 mat]ial1 or subcompon5t ( an eligible compon5t-- 7,,aa7 ( ! total direct co/s or ! total direct mat]ial co/s1 z applicable1 ( su* product or compon5t t 0 n produc$ or manufactur$ by a prohibit$ =eign entity1 or 7,,bb7 t su* product or compon5t 0 n produc$ or manufactur$ by a prohibit$ =eign entity4 7,,iii7 ,exception ,not)/&+ subclauses 7,i7 & 7,,ii7-- 7aa7 if ! taxpay] kn[s 7or has reason to "k7 t a manufactur$ product or eligible compon5t 0 produc$ or manufactur$ by a prohibit$ =eign entity1 ! taxpay] %all treat all direct co/s ) respect to su* manufactur$ product1 or all direct mat]ial co/s ) respect to su* eligible compon5t1 z attributable to a prohibit$ =eign entity1 & 7bb7 if ! taxpay] kn[s 7or has reason to "k7 t ! c]tification ref]r$ to 9 subclause 7,,ii77bb7 p]ta9+ to a manufactur$ product or eligible compon5t is inaccurate1 ! taxpay] may n rely on su* c]tification4 7,,iv7 ,c]tification requirem5t ,9 a mann] consi/5t ) ,treasury ,regulation section #a4de,x-#d7;c77#d77;i7 7z 9 effect on ! date ( enactm5t ( ?is p>agraph71 ! c]tification ref]r$ to 9 subclause 7,,ii77bb7 %all-- 7aa7 include-- 7,,aa7 ! suppli]'s employ] id5tification numb]1 or 7,,bb7 any su* simil> id5tification numb] issu$ by a =eign gov]nm5t1 7bb7 be sign$ "u p5alties ( p]jury1 7cc7 be reta9$ by ! suppli] & ! taxpay] = a p]iod ( n less ?an #f ye>s & %all be provid$ to ! ,secret>y ^u reque/1 & 7dd7 be f ! suppli] f :i* ! taxpay] pur*as$ any manufactur$ product1 eligible compon5t1 or con/itu5t elem5ts1 mat]ials1 or subcompon5ts ( an eligible compon5t1 /at+-- 7,,aa7 t su* prop]ty 0 n produc$ or manufactur$ by a prohibit$ =eign entity & t ! suppli] does n "k 7or h reason to "k7 t any prior suppli] 9 ! *a9 ( production ( t prop]ty is a prohibit$ =eign entity1 7,,bb7 = purposes ( section #de,x1 ! total direct mat]ial co/s = ea* compon5t1 con/itu5t elem5t1 mat]ial1 or subcompon5t t 7 n produc$ or manufactur$ by a prohibit$ =eign entity1 or 7,,cc7 = purposes ( section #de,y or section #dh;,e1 ! total direct co/s attributable to all manufactur$ products t 7 n produc$ or manufactur$ by a prohibit$ =eign entity4 7iv7 ,exi/+ contract ,^u ! election ( ! taxpay] 79 su* =m & mann] z ! ,secret>y %all designate71 9 ! case ( any manufactur$ product1 eligible compon5t1 or con/itu5t elem5t1 mat]ial1 or subcompon5t ( an eligible compon5t :i* is-- 7,i7 acquir$ by ! taxpay]1 or manufactur$ or assembl$ by or = ! taxpay]1 pursuant to a b9d+ writt5 contract :i* 0 ent]$ into prior to ,june #af1 #bjbe1 & 7,,ii7 7aa7 plac$ into s]vice be=e ,janu>y #a1 #bjcj 7or1 9 ! case ( an applicable facility1 z def9$ 9 section #de,y7d77#d77;,b71 be=e ,janu>y #a1 #bjbh7 9 a facility ! con/ruction ( :i* began be=e ,augu/ #a1 #bjbe1 or 7bb7 9 ! case ( a con/itu5t elem5t1 mat]ial1 or subcompon5t1 us$ 9 a product sold be=e ,janu>y #a1 #bjcj1 ! co/ to ! taxpay] ) respect to su* product1 compon5t1 elem5t1 mat]ial1 or subcompon5t %all n be includ$ = purposes ( det]m9+ ! mat]ial assi/ance co/ ratio "u ?is subp>agraph4 7v7 ,anti-circumv5tion rules ,! ,secret>y %all prescribe su* regulations & guidance z may be necess>y or appropriate to prev5t circumv5tion ( ! rules "u ?is subp>agraph1 includ+ prev5tion (-- 7,i7 any abuse ( ! exception provid$ "u clause 7iv7 ?r\gh ! /ockpil+ ( any manufactur$ product1 eligible compon5t1 or con/itu5t elem5t1 mat]ial1 or subcompon5t ( an eligible compon5t dur+ any p]iod prior to ! application ( ! requirem5ts "u ?is p>agraph1 or 7,,ii7 any evasion ) respect to ! requirem5ts ( ?is subp>agraph :]e ! facts & circum/ances demon/rate t ! beg9n+ ( con/ruction ( a qualifi$ facility or en]gy /orage te*nology has n 9 fact occurr$4 7,e7 ,o!r def9itions ,= purposes ( ?is p>agraph-- 7i7 ,eligible compon5t ,! t]m eligible compon5t means-- 7,i7 any prop]ty describ$ 9 section #de,x7c77#a71 or 7,,ii7 any compon5t :i* is id5tifi$ by ! ,secret>y pursuant to regulations or guidance issu$ "u subp>agraph 7,g74 7ii7 ,en]gy /orage te*nology ,! t]m en]gy /orage te*nology has ! same mean+ giv5 su* t]m "u section #dh;,e7c77#b74 7iii7 ,manufactur$ product ,! t]m manufactur$ product means-- 7,i7 a manufactur$ product :i* is a compon5t ( a qualifi$ facility1 z describ$ 9 section #de,y7g77#aa77;,b7 & any guidance issu$ !reund]1 or 7,,ii7 any product :i* is id5tifi$ by ! ,secret>y pursuant to regulations or guidance issu$ "u subp>agraph 7,g74 7iv7 ,qualifi$ facility ,! t]m qualifi$ facility means-- 7,i7 a qualifi$ facility1 z def9$ 9 section #de,y7b77#a71 7,,ii7 a qualifi$ facility1 z def9$ 9 section #dh;,e7b77#c71 & 7,,iii7 any qualifi$ int]connection prop]ty 7z def9$ 9 section #dh;,e7b77#d77 :i* is "p ( ! qualifi$ inve/m5t ) respect to a qualifi$ facility 7z describ$ 9 section #dh;,e7b77#a774 7,f7 ,det]m9ation ( own]%ip2 beg9n+ ( con/ruction ,rules simil> to ! rules "u subp>agraphs 7,h7 & 7,j7 ( p>agraph 7#ea7 %all apply = purposes ( ?is p>agraph4 7,g7 ,regulations & guidance ,! ,secret>y may prescribe su* regulations & guidance z may be necess>y or appropriate to c>ry out ! provisions ( ?is p>agraph1 includ+-- 7i7 id5tification ( compon5ts or products = purposes ( clauses 7i7 & 7iii7 ( subp>agraph 7,e71 & 7ii7 = purposes ( subp>agraph 7,a77ii71 rules to address facilities :i* produce m ?an "o eligible compon5t4 4 7d7 ,d5ial ( cr$it = c]ta9 w9d & sol> leas+ arrangem5ts ,section #de,y is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,d5ial ( cr$it = w9d & sol> leas+ arrangem5ts ,no cr$it %all be det]m9$ "u ?is section ) respect to any production ( electricity dur+ ! taxable ye> ) respect to prop]ty describ$ 9 p>agraph 7#a7 or 7#d7 ( section #be;,d7d7 7z appli$ by sub/itut+ lessee = taxpay]7 if ! taxpay] r5ts or leases su* prop]ty to a ?ird p>ty dur+ su* taxable ye>4 4 7e7 ,emissions rates tables ,section #de,y7b77#b77;,c7 is am5d$ by add+ at ! end ! foll[+ new clause3 7iii7 ,exi/+ /udies ,= purposes ( clause 7i71 9 det]m9+ gre5h\se gas emissions rates = types or categories ( facilities = ! purpose ( det]m9+ :e!r a facility satisfies ! requirem5ts "u p>agraph 7#a71 ! ,secret>y %all consid] /udies publi%$ on or be=e ! date ( enactm5t ( ?is clause :i* demon/rate a net lifecycle gre5h\se gas emissions rate :i* is n great] ?an z]o us+ widely accept$ lifecycle assessm5t concepts1 su* z concepts describ$ 9 /&>ds develop$ by ! ,int]national ,organization = ,/&>dization4 4 7f7 ,nucle> en]gy communities 7#a7 ,9 g5]al ,section #de7;b77#aa7 is am5d$-- 7,a7 9 subp>agraph 7,b7-- 7i7 9 clause 7ii77,,ii71 by /rik+ or at ! end1 7ii7 9 clause 7iii77,,ii71 by /rik+ ! p]iod at ! end & ins]t+ 1 or1 & 7iii7 by add+ at ! end ! foll[+ new clause3 7iv7 = purposes ( any qualifi$ facility :i* is an advanc$ nucle> facility1 a metropolitan /ati/ical area :i* has 7or1 at any "t dur+ ! p]iod beg9n+ aft] ,decemb] #ca1 #bjji1 _h7 #j4ag p]c5t or great] direct employm5t relat$ to ! advancem5t ( nucle> p[]1 includ+ employm5t relat$ to-- 7,i7 an advanc$ nucle> facility1 7,,ii7 advanc$ nucle> p[] rese>* & developm5t1 7,,iii7 nucle> fuel cycle rese>*1 developm5t1 or production1 includ+ m9+1 enri*m5t1 manufacture1 /orage1 disposal1 or recycl+ ( nucle> fuel1 & 7,,iv7 ! manufactur+ or assembly ( compon5ts us$ 9 an advanc$ nucle> facility4 1 & 7,b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,advanc$ nucle> facilities 7i7 ,9 g5]al ,subject to clause 7ii71 = purposes ( subp>agraph 7,b77iv71 ! t]m advanc$ nucle> facility means any nucle> facility ! reactor design = :i* is approv$ 9 ! mann] describ$ 9 section #de;,j7d77#b74 7ii7 ,special rule ,= purposes ( clause 7i71 a facility %all be deem$ to h a reactor design :i* is approv$ 9 ! mann] describ$ 9 section #de;,j7d77#b7 if ! ,nucle> ,regulatory ,commission has au?oriz$ con/ruction & issu$ a site-specific con/ruction p]mit or comb9$ lic5se ) respect to su* facility 7)\t reg>d to :e!r ! reactor design 0 approv$ aft] ,decemb] #ca1 #aiic74 4 7#b7 ,nonapplication = clean electricity inve/m5t cr$it ,section #dh;,e7a77#c77;,a77i7 is am5d$ by ins]t+ 1 z appli$ )\t reg>d to clause 7iv7 !re( aft] section #de7;b77#aa77;,b74 7g7 ,con=m+ am5dm5ts ,section #de,y7b77#a7 is am5d$-- 7#a7 by r$esignat+ subp>agraph 7,d7 z subp>agraph 7,e71 & 7#b7 by ins]t+ aft] subp>agraph 7,c7 ! foll[+ new subp>agraph3 7,d7 ,det]m9ation ( capacity ,= purposes ( subp>agraph 7,c71 additions ( capacity ( a facility %all be det]m9$ 9 any reasonable mann]1 includ+ bas$ on-- 7i7 det]m9ations by1 or reports to1 ! ,f$]al ,en]gy ,regulatory ,commission 7includ+ int]connection agreem5ts71 ! ,nucle> ,regulatory ,commission1 or any simil> entity1 reflect+ additions ( capacity1 7ii7 det]m9ations or reports reflect+ additions ( capacity made by an indep5d5t pr(essional eng9e]1 7iii7 reports to1 or issu$ by1 regional transmission organizations or indep5d5t sy/em op]ators reflect+ additions ( capacity1 or 7iv7 any o!r me?od or mann] provid$ by ! ,secret>y4 4 7h7 ,prohibition on transf] ( cr$its to specifi$ =eign entities ,section #fdah7;g7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,prohibition on transf] ( cr$its to specifi$ =eign entities ,) respect to any eligible cr$it describ$ 9 clause 7iii71 7iv71 7vi71 7vii71 7viii71 or 7xi7 ( subsection 7f77#a77;,a71 an eligible taxpay] may n elect to transf] any portion ( su* cr$it to a taxpay] t is a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b774 4 7i7 ,ext5sion ( p]iod ( limitations = errors relat+ to det]m9+ ( mat]ial assi/ance f a prohibit$ =eign entity ,section #feja is am5d$-- 7#a7 by r$esignat+ subsection 7o7 z subsection 7p71 & 7#b7 by ins]t+ aft] subsection 7n7 ! foll[+ new subsection3 7o7 ,mat]ial assi/ance f a prohibit$ =eign entity ,9 ! case ( a defici5cy attributable to an error ) respect to ! det]m9ation "u section #ggja7;a77#eb7 = any taxable ye>1 su* defici5cy may be assess$ at any "t )9 #f ye>s aft] ! return = su* ye> 0 fil$4 4 7j7 ,imposition ( accuracy-relat$ p5alties 7#a7 ,9 g5]al ,section #fffb is am5d$ by add+ at ! end ! foll[+ new subsection3 7m7 ,sub/antial und]/atem5t ( income tax due to disall[ance ( applicable en]gy cr$its 7#a7 ,9 g5]al ,9 ! case ( a taxpay] = :i* !re is a disall[ance ( an applicable en]gy cr$it = any taxable ye>1 = purposes ( det]m9+ :e!r !re is a sub/antial und]/atem5t ( income tax = su* taxable ye>1 subsection 7d77#a7 %all be appli$-- 7,a7 9 subp>agraphs 7,a7 & 7,b71 by sub/itut+ #a p]c5t = #aj p]c5t ea* place x appe>s1 & 7,b7 )\t reg>d to subp>agraph 7,c74 7#b7 ,disall[ance ( an applicable en]gy cr$it ,= purposes ( ?is subsection1 ! t]m disall[ance ( an applicable en]gy cr$it means ! disall[ance ( a cr$it "u section #de,x1 #de,y1 or #dh;,e by reason ( ov]/at+ ! mat]ial assi/ance co/ ratio 7z det]m9$ "u section #ggja7;a77#eb77 ) respect to any qualifi$ facility1 en]gy /orage te*nology1 or facility :i* produces eligible compon5ts4 4 7#b7 ,con=m+ am5dm5t ,section #fdag7;d77#f7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,disall[ance ( an applicable en]gy cr$it ,9 ! case ( an applicable entity :i* made an election "u subsection 7a7 ) respect to an applicable cr$it = :i* !re is a disall[ance describ$ 9 section #fffb7m77#b71 subp>agraph 7,a7 %all apply ) respect to any excessive paym5t result+ f su* disall[ance4 4 7k7 ,p5alty = sub/antial mis/atem5ts on c]tification provid$ by suppli] 7#a7 ,9 g5]al ,"p ,i ( sub*apt] ,b ( *apt] #fh is am5d$ by ins]t+ aft] section #ffie;,a ! foll[+ new section3 #ffie;,b4 ,p5alty = sub/antial mis/atem5ts on c]tification provid$ by suppli] 7a7 ,imposition ( p5alty ,if-- 7#a7 a p]son-- 7,a7 provides a c]tification describ$ 9 clause 7iii77,,ii77bb7 ( section #ggja7;a77#eb77;,d7 ) respect to any manufactur$ product1 eligible compon5t1 or con/itu5t elem5t1 mat]ial1 or subcompon5t ( an eligible compon5t1 & 7,b7 kn[s1 or reasonably %\ld h kn[n1 t ! c]tification w\ld be us$ 9 connection ) a det]m9ation "u su* section1 7#b7 su* p]son kn[s1 or reasonably %\ld h kn[n1 t su* c]tification is inaccurate or false ) respect to-- 7,a7 :e!r su* prop]ty 0 produc$ or manufactur$ by a prohibit$ =eign entity1 or 7,b7 ! total direct co/s or total direct mat]ial co/s ( su* prop]ty t 0 n produc$ or manufactur$ by a prohibit$ =eign entity t 7 provid$ on su* c]tification1 & 7#c7 ! inaccuracy or falsity describ$ 9 p>agraph 7#b7 result$ 9 ! disall[ance ( an applicable en]gy cr$it 7z def9$ 9 section #fffb7m77#b77 & an und]/atem5t ( income tax 7)9 ! mean+ ( section #fffb7;d77#b77 = ! taxable ye> 9 an am\nt :i* exce$s ! less] (-- 7,a7 #e p]c5t ( ! tax requir$ to be %[n on ! return = ! taxable ye>1 or 7,b7 #ajj1jjj1 !n su* p]son %all pay a p5alty 9 ! am\nt det]m9$ "u subsection 7b74 7b7 ,am\nt ( p5alty ,! am\nt ( ! p5alty impos$ "u subsection 7a7 on any p]son ) respect to a c]tification %all be equal to ! great] (-- 7#a7 #aj p]c5t ( ! am\nt ( ! und]paym5t 7z def9$ 9 section #fffd7;a77 solely attributable to ! inaccuracy or falsity describ$ 9 subsection 7a77#b71 or 7#b7 #e1jjj4 7c7 ,exception ,no p5alty %all be impos$ "u subsection 7a7 if ! p]son e/abli%es to ! satisfaction ( ! ,secret>y t any inaccuracy or falsity describ$ 9 subsection 7a77#b7 is due to a reasonable cause & n willful neglect4 7d7 ,def9itions ,any t]m us$ 9 ?is section :i* is also us$ 9 section #ggja7;a77#eb7 %all h ! mean+ giv5 su* t]m 9 su* section4 4 7#b7 ,cl]ical am5dm5ts 7,a7 ,section #ffif is am5d$-- 7i7 9 ! head+1 by /rik+ & #ffie;,a & ins]t+ #ffie;,a1 & #ffie;,b1 7ii7 9 subsections 7a71 7b71 & 7e71 by /rik+ & #ffie;,a ea* place x appe>s & ins]t+ #ffie;,a1 & #ffie;,b1 7iii7 9 subsection 7c71 by /rik+ or #ffie;,a & ins]t+ #ffie;,a1 or #ffie;,b1 & 7iv7 9 subsection 7d7-- 7,i7 9 p>agraph 7#a71 by ins]t+ 7or1 9 ! case ( any p5alty "u section #ffie;,b1 #f ye>s7 aft] assess$ )9 #c ye>s1 & 7,,ii7 9 p>agraph 7#b71 by ins]t+ 7or1 9 ! case ( any claim = refund ( an ov]paym5t ( any p5alty assess$ "u section #ffie;,b1 #f ye>s7 aft] fil$ )9 #c ye>s4 7,b7 ,! table ( sections = "p ,i ( sub*apt] ,b ( *apt] #fh is am5d$ by ins]t+ aft] item relat+ to section #ffie;,a ! foll[+ new item3 ,sec4 #ffie;,b4 ,p5alty = sub/antial mis/atem5ts on c]tification provid$ by suppli]4 4 7l7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 p>agraphs 7#b71 7#c71 & 7#d71 ! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,mat]ial assi/ance f prohibit$ =eign entities ,! am5dm5ts made by subsection 7b77#a7 %all apply to facilities = :i* con/ruction beg9s aft] ,decemb] #ca1 #bjbe4 7#c7 ,p5alty = sub/antial mis/atem5ts on c]tification provid$ by suppli] ,! am5dm5ts made by subsection 7k7 %all apply to c]tifications provid$ aft] ,decemb] #ca1 #bjbe4 7#d7 ,t]m9ation = w9d & sol> facilities ,! am5dm5ts made by subsection 7a7 %all apply to facilities ! con/ruction ( :i* beg9s aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #gjeac4 ,t]m9ation & re/rictions on clean electricity inve/m5t cr$it 7a7 ,t]m9ation = w9d & sol> facilities ,section #dh;,e7e7 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ ,! am\nt ( & ins]t+ ,subject to p>agraph 7#d71 ! am\nt (1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,t]m9ation = w9d & sol> facilities 7,a7 ,9 g5]al ,?is section %all n apply to any qualifi$ prop]ty plac$ 9 s]vice by ! taxpay] aft] ,decemb] #ca1 #bjbg1 :i* is "p ( an applicable facility4 7,b7 ,applicable facility ,= purposes ( ?is p>agraph1 ! t]m applicable facility means a qualifi$ facility :i*-- 7i7 uses w9d to produce electricity 7)9 ! mean+ ( su* t]m z us$ 9 section #de7;d77#a71 z det]m9$ )\t reg>d to any requirem5t "u su* section ) respect to ! date on :i* con/ruction ( prop]ty beg9s71 or 7ii7 uses sol> en]gy to produce electricity 7)9 ! mean+ ( su* t]m z us$ 9 section #de7;d77#d71 z det]m9$ )\t reg>d to any requirem5t "u su* section ) respect to ! date on :i* con/ruction ( prop]ty beg9s74 7,c7 ,exception ,?is p>agraph %all n apply ) respect to any en]gy /orage te*nology :i* is plac$ 9 s]vice at any applicable facility4 4 7b7 ,re/rictions relat+ to prohibit$ =eign entities 7#a7 ,9 g5]al ,section #dh;,e is am5d$-- 7,a7 9 subsection 7b7-- 7i7 by r$esignat+ p>agraph 7#f7 z p>agraph 7#g71 & 7ii7 by ins]t+ aft] p>agraph 7#e7 ! foll[+ new p>agraph3 7#f7 ,mat]ial assi/ance f prohibit$ =eign entities ,! t]ms qualifi$ facility & qualifi$ int]connection prop]ty %all n include any facility or prop]ty ! con/ruction1 recon/ruction1 or erection ( :i* beg9s aft] ,decemb] #ca1 #bjbe1 if ! con/ruction1 recon/ruction1 or erection ( su* facility or prop]ty includes any mat]ial assi/ance f a prohibit$ =eign entity 7z def9$ 9 section #ggja7;a77#eb774 1 & 7,b7 9 subsection 7c71 by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,mat]ial assi/ance f prohibit$ =eign entities ,! t]m en]gy /orage te*nology %all n include any prop]ty ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbe1 if ! con/ruction ( su* prop]ty includes any mat]ial assi/ance f a prohibit$ =eign entity 7z def9$ 9 section #ggja7;a77#eb774 4 7#b7 ,additional re/rictions ,section #dh;,e7d7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,re/rictions relat+ to prohibit$ =eign entities 7,a7 ,9 g5]al ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> if ! taxpay] is-- 7i7 a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b771 or 7ii7 a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 )\t reg>d to clause 7i77,,ii7 !re(74 7,b7 ,effective control ,9 ! case ( a taxpay] = :i* section #ggja7;a77#ea77;,d77i77,,ii7 is det]m9$ to apply = any taxable ye>1 no cr$it %all be det]m9$ "u subsection 7a7 = su* taxable ye> if su* det]m9ation relates to a qualifi$ facility describ$ 9 subsection 7b77#c7 or en]gy /orage te*nology describ$ 9 subsection 7c77#b74 4 7#c7 ,recapture 7,a7 ,9 g5]al ,section #ej7;a7 is am5d$-- 7i7 by r$esignat+ p>agraphs 7#d7 ?r\gh 7#f7 z p>agraphs 7#e7 ?r\gh 7#g71 respectively1 7ii7 by ins]t+ aft] p>agraph 7#c7 ! foll[+ new p>agraph3 7#d7 ,paym5ts to prohibit$ =eign entities 7,a7 ,9 g5]al ,if !re is an applicable paym5t made by a specifi$ taxpay] be=e ! close ( ! #aj-ye> p]iod beg9n+ on ! date su* taxpay] plac$ 9 s]vice inve/m5t cr$it prop]ty :i* is eligible = ! clean electricity inve/m5t cr$it "u section #dh;,e7a71 !n ! tax "u ?is *apt] = ! taxable ye> 9 :i* su* applicable paym5t occurs %all be increas$ by #ajj p]c5t ( ! aggregate decrease 9 ! cr$its all[$ "u section #ch = all prior taxable ye>s :i* w\ld h result$ solely f r$uc+ to z]o any cr$it det]m9$ "u section #df :i* is attributable to ! clean electricity inve/m5t cr$it "u section #dh;,e7a7 ) respect to su* prop]ty4 7,b7 ,applicable paym5t ,= purposes ( ?is p>agraph1 ! t]m applicable paym5t means1 ) respect to any taxable ye>1 a paym5t or paym5ts describ$ 9 section #ggja7;a77#ea77;,d77i77,,ii74 7,c7 ,specifi$ taxpay] ,= purposes ( ?is p>agraph1 ! t]m specifi$ taxpay] means any taxpay] :o has be5 all[$ a cr$it "u section #dh;,e7a7 = any taxable ye> beg9n+ aft] ! date :i* is #b ye>s aft] ! date ( enactm5t ( ?is p>agraph4 1 7iii7 9 p>agraph 7#e71 z r$esignat$ by clause 7i71 by /rik+ or any applicable transaction to :i* p>agraph 7#c77;,a7 applies1 & ins]t+ any applicable transaction to :i* p>agraph 7#c77;,a7 applies1 or any applicable paym5t to :i* p>agraph 7#d77;,a7 applies11 & 7iv7 9 p>agraph 7#g71 z r$esignat$ by clause 7i71 by /rik+ or 7#c7 & ins]t+ 7#c71 or 7#d74 7,b7 ,con=m+ am5dm5ts 7i7 ,section #acga7;d77#a7 is am5d$ by /rik+ section #ej7;a77#e7 & ins]t+ section #ej7;a77#f74 7ii7 ,section #fdah7;g77#c7 is am5d$ by /rik+ subsection 7a77#e7 ea* place x appe>s & ins]t+ subsection 7a77#g74 7c7 ,d5ial ( cr$it = exp5ditures = c]ta9 w9d & sol> leas+ arrangem5ts 7#a7 ,9 g5]al ,section #dh;,e is am5d$-- 7,a7 by r$esignat+ subsection 7i7 z subsection 7j71 & 7,b7 by ins]t+ aft] subsection 7h7 ! foll[+ new subsection3 7i7 ,d5ial ( cr$it = exp5ditures = w9d & sol> leas+ arrangem5ts ,no cr$it %all be det]m9$ "u ?is section = any qualifi$ inve/m5t dur+ ! taxable ye> ) respect to prop]ty describ$ 9 p>agraph 7#a7 or 7#d7 ( section #be;,d7d7 7z appli$ by sub/itut+ lessee = taxpay]7 if ! taxpay] r5ts or leases su* prop]ty to a ?ird p>ty dur+ su* taxable ye>4 4 7#b7 ,con=m+ rules ,section #ej is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,rules = geo!rmal heat pumps ,= purposes ( ?is section & section #afh1 ! own]%ip ( en]gy prop]ty describ$ 9 section #dh7;a77#c77;,a77vii7 %all be det]m9$ )\t reg>d to :e!r su* prop]ty is readily usable by a p]son o!r ?an ! lessee or s]vice recipi5t4 4 7d7 ,dome/ic cont5t rules ,subp>agraph 7,b7 ( section #dh;,e7a77#c7 is am5d$ to read z foll[s3 7,b7 ,dome/ic cont5t ,rules simil> to ! rules ( section #dh7;a77#ab7 %all apply1 except t1 = purposes ( subp>agraph 7,b7 ( su* section & ! application ( rules simil> to ! rules ( section #de7;b77#i77;,b71 ! adju/$ p]c5tage 7z det]m9$ "u section #de7;b77#i77;,c77 %all be det]m9$ z foll[s3 7i7 ,9 ! case ( any qualifi$ inve/m5t ) respect to any qualifi$ facility or en]gy /orage te*nology ! con/ruction ( :i* beg9s be=e ,june #af1 #bjbe1 #dj p]c5t 7or1 9 ! case ( a qualifi$ facility :i* is an (f%ore w9d facility1 #bj p]c5t74 7ii7 ,9 ! case ( any qualifi$ inve/m5t ) respect to any qualifi$ facility or en]gy /orage te*nology ! con/ruction ( :i* beg9s on or aft] ,june #af1 #bjbe1 & be=e ,janu>y #a1 #bjbf1 #de p]c5t 7or1 9 ! case ( a qualifi$ facility :i* is an (f%ore w9d facility1 #bg4e p]c5t74 7iii7 ,9 ! case ( any qualifi$ inve/m5t ) respect to any qualifi$ facility or en]gy /orage te*nology ! con/ruction ( :i* beg9s dur+ cal5d> ye> #bjbf1 #ej p]c5t 7or1 9 ! case ( a qualifi$ facility :i* is an (f%ore w9d facility1 #ce p]c5t74 7iv7 ,9 ! case ( any qualifi$ inve/m5t ) respect to any qualifi$ facility or en]gy /orage te*nology ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbf1 #ee p]c5t4 4 7e7 ,elim9ation ( en]gy cr$it = c]ta9 en]gy prop]ty ,section #dh7;a77#b7 is am5d$-- 7#a7 9 subp>agraph 7,a77ii71 by /rik+ #b p]c5t & ins]t+ #j p]c5t1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,nonapplication ( increases to en]gy p]c5tage ,= purposes ( en]gy prop]ty describ$ 9 subp>agraph 7,a77ii71 ! en]gy p]c5tage applicable to su* prop]ty pursuant to su* subp>agraph %all n be increas$ or o!rwise adju/$ by any provision ( ?is section4 4 7f7 ,application ( clean electricity inve/m5t cr$it to qualifi$ fuel cell prop]ty ,section #dh;,e1 z am5d$ by subsection 7c71 is am5d$-- 7#a7 by r$esignat+ subsection 7j7 z subsection 7k71 & 7#b7 by ins]t+ aft] subsection 7i7 ! foll[+ new subsection3 7j7 ,application to qualifi$ fuel cell prop]ty ,= purposes ( ?is section1 9 ! case ( any qualifi$ fuel cell prop]ty 7z def9$ 9 section #dh7;c77#a71 z appli$ )\t reg>d to subp>agraph 7,e7 !re(7-- 7#a7 subsection 7b77#c77;,a7 %all be appli$ )\t reg>d to clause 7iii7 !re(1 7#b7 = purposes ( subsection 7a77#a71 ! applicable p]c5tage %all be #cj p]c5t & su* p]c5tage %all n be increas$ or o!rwise adju/$ by any o!r provision ( ?is section1 & 7#c7 subsection 7g7 %all n apply4 4 7g7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 p>agraphs 7#b71 7#c71 7#d71 & 7#e71 ! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,dome/ic cont5t rules ,! am5dm5t made by subsection 7d7 %all apply on or aft] ,june #af1 #bjbe4 7#c7 ,elim9ation ( en]gy cr$it = c]ta9 en]gy prop]ty ,! am5dm5ts made by subsection 7e7 %all apply to prop]ty ! con/ruction ( :i* beg9s on or aft] ,june #af1 #bjbe4 7#d7 ,application ( clean electricity inve/m5t cr$it to qualifi$ fuel cell prop]ty ,! am5dm5ts made by subsection 7f7 %all apply to prop]ty ! con/ruction ( :i* beg9s aft] ,decemb] #ca1 #bjbe4 7#e7 ,t]m9ation = w9d & sol> facilities ,! am5dm5ts made by subsection 7a7 %all apply to facilities ! con/ruction ( :i* beg9s aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #gjead4 ,phase-out & re/rictions on advanc$ manufactur+ production cr$it 7a7 ,modification ( provision relat+ to sale ( integrat$ compon5ts ,p>agraph 7#d7 ( section #de,x7d7 is am5d$ to read z foll[s3 7#d7 ,sale ( integrat$ compon5ts 7,a7 ,9 g5]al ,= purposes ( ?is section1 a p]son %all be treat$ z hav+ sold an eligible compon5t to an unrelat$ p]son if-- 7i7 su* compon5t 7ref]r$ to 9 ?is p>agraph z ! prim>y compon5t7 is integrat$1 incorporat$1 or assembl$ into ano!r eligible compon5t 7ref]r$ to 9 ?is p>agraph z ! second>y compon5t7 produc$ )9 ! same manufactur+ facility z ! prim>y compon5t1 & 7ii7 ! second>y compon5t is sold to an unrelat$ p]son4 7,b7 ,additional requirem5ts ,subp>agraph 7,a7 %all only apply ) respect to a second>y compon5t = :i* n less ?an #fe p]c5t ( ! total direct mat]ial co/s :i* are paid or incurr$ 7)9 ! mean+ ( section #dfa & any regulations issu$ "u section #bfc;,a7 by ! taxpay] to produce su* second>y compon5t are attributable to prim>y compon5ts :i* are m9$1 produc$1 or manufactur$ 9 ! ,unit$ ,/ates4 4 7b7 ,phase out & t]m9ation ,section #de,x7b77#c7 is am5d$-- 7#a7 9 ! head+1 by ins]t+ & t]m9ation aft] ,phase out1 7#b7 9 subp>agraph 7,a71 9 ! matt] prec$+ clause 7i71 by /rik+ subp>agraph 7,c7 & ins]t+ subp>agraphs 7,c7 & 7,d71 & 7#c7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 ,phase out = applicable critical m9]als o!r ?an metallurgical coal 7i7 ,9 g5]al ,9 ! case ( any applicable critical m9]al 7o!r ?an metallurgical coal7 produc$ aft] ,decemb] #ca1 #bjcj1 ! am\nt det]m9$ "u ?is subsection ) respect to su* m9]al %all be equal to ! product (-- 7,i7 ! am\nt det]m9$ "u p>agraph 7#a7 ) respect to su* m9]al1 z det]m9$ )\t reg>d to ?is subp>agraph1 multipli$ by 7,,ii7 ! phase out p]c5tage "u clause 7ii74 7ii7 ,phase out p]c5tage = applicable critical m9]als o!r ?an metallurgical coal ,! phase out p]c5tage "u ?is clause is equal to-- 7,i7 9 ! case ( any applicable critical m9]al produc$ dur+ cal5d> ye> #bjca1 #ge p]c5t1 7,,ii7 9 ! case ( any applicable critical m9]al produc$ dur+ cal5d> ye> #bjcb1 #ej p]c5t1 7,,iii7 9 ! case ( any applicable critical m9]al produc$ dur+ cal5d> ye> #bjcc1 #be p]c5t1 & 7,,iv7 9 ! case ( any applicable critical m9]al produc$ aft] ,decemb] #ca1 #bjcc1 #j p]c5t4 7,d7 ,t]m9ation = w9d en]gy compon5ts ,?is section %all n apply to any w9d en]gy compon5t produc$ & sold aft] ,decemb] #ca1 #bjbg4 7,e7 ,t]m9ation = metallurgical coal ,?is section %all n apply to any metallurgical coal produc$ aft] ,decemb] #ca1 #bjbi4 4 7c7 ,re/rictions relat+ to prohibit$ =eign entities ,section #de,x is am5d$-- 7#a7 9 subsection 7c77#a71 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,mat]ial assi/ance f prohibit$ =eign entities ,9 ! case ( taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is subp>agraph1 ! t]m eligible compon5t %all n include any prop]ty :i* includes any mat]ial assi/ance f a prohibit$ =eign entity 7z def9$ 9 section #ggja7;a77#eb71 z appli$ by sub/itut+ us$ 9 a product sold be=e ,janu>y #a1 #bjbg = us$ 9 a product sold be=e ,janu>y #a1 #bjcj 9 subp>agraph 7,d77iv77,,ii77bb7 !re(74 1 & 7#b7 9 subsection 7d71 z am5d$ by subsection 7a7 ( ?is section1 by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,re/rictions relat+ to prohibit$ =eign entities 7,a7 ,9 g5]al ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> if ! taxpay] is-- 7i7 a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b771 or 7ii7 a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 )\t reg>d to clause 7i77,,ii7 !re(74 7,b7 ,effective control ,9 ! case ( a taxpay] = :i* section #ggja7;a77#ea77;,d77i77,,ii7 is det]m9$ to apply = any taxable ye>1 no cr$it %all be det]m9$ "u subsection 7a7 = su* taxable ye> if su* det]m9ation relates to an eligible compon5t describ$ 9 subsection 7c77#a74 4 7d7 ,modification ( def9ition ( batt]y module ,section #de,x7c77#e77;,b77iii7 is am5d$-- 7#a7 9 subclause 7,i77bb71 by /rik+ & at ! end1 7#b7 9 subclause 7,,ii71 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7#c7 by add+ at ! end ! foll[+ new subclause3 7,,iii7 :i* is compris$ ( all o!r ess5tial equipm5t ne$$ = batt]y functionality1 su* z curr5t collector assemblies & voltage s5se h>nesses1 or any o!r ess5tial en]gy collection equipm5t4 4 7e7 ,inclusion ( metallurgical coal z an applicable critical m9]al = purposes ( ! advanc$ manufactur+ production cr$it 7#a7 ,9 g5]al ,section #de,x7c77#f7 is am5d$-- 7,a7 by r$esignat+ subp>agraphs 7,r7 ?r\gh 7,z7 z subp>agraphs 7,s7 ?r\gh 7,,aa71 respectively1 & 7,b7 by ins]t+ aft] subp>agraph 7,q7 ! foll[+ new subp>agraph3 7,r7 ,metallurgical coal ,metallurgical coal :i* is suitable = use 9 ! production ( /eel 7)9 ! mean+ ( ! notice publi%$ by ! ,dep>tm5t ( ,en]gy entitl$ #8,critical ,mat]ial ,li/2 ,addition ( ,metallurgical ,coal ,us$ = ,/eelmak+' 7#ij ,f$4 ,reg4 #bbgaa 7,may #bi1 #bjbe7771 reg>dless ( :e!r su* production occurs inside or outside ( ! ,unit$ ,/ates4 4 7#b7 ,cr$it am\nt ,section #de,x7b77#a77,m7 is am5d$ by ins]t+ 7#b4e p]c5t 9 ! case ( metallurgical coal7 aft] #aj p]c5t4 7f7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,modification ( provision relat+ to sale ( integrat$ compon5ts ,! am5dm5t made by subsection 7a7 %all apply to compon5ts sold dur+ taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4 #gjeae4 ,re/riction on ! ext5sion ( advanc$ en]gy project cr$it program 7a7 ,9 g5]al ,section #dh;,c7e77#c77;,c7 is am5d$ by /rik+ %all be increas$ & ins]t+ %all n be increas$4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( enactm5t ( ?is ,act4 ,b ,enhancem5t ( ,am]ica-fir/ en]gy policy #gjeba4 ,ext5sion & modification ( clean fuel production cr$it 7a7 ,prohibition on =eign fe$/ocks 7#a7 ,9 g5]al ,section #de,z7f77#a77;,a7 is am5d$-- 7,a7 9 clause 7i77,,ii77bb71 by /rik+ & at ! end1 7,b7 9 clause 7ii71 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7,c7 by add+ at ! end ! foll[+ new clause3 7iii7 su* fuel is exclusively d]iv$ f a fe$/ock :i* 0 produc$ or gr[n 9 ! ,unit$ ,/ates1 ,mexico1 or ,canada4 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to transportation fuel produc$ aft] ,decemb] #ca1 #bjbe4 7b7 ,prohibition on negative emission rates 7#a7 ,9 g5]al ,section #de,z7b77#a7 is am5d$-- 7,a7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 ,r\nd+ ( emissions rate ,! ,secret>y may r\nd ! emissions rates "u subp>agraph 7,b7 to ! ne>e/ multiple ( #e kilograms ( ,,co#b;e p] mm,b,t,u4 1 & 7,b7 by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,prohibition on negative emission rates ,= purposes ( ?is section1 ! emissions rate = a transportation fuel may n be less ?an z]o4 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to emissions rates publi%$ = transportation fuel produc$ aft] ,decemb] #ca1 #bjbe4 7c7 ,det]m9ation ( emissions rate 7#a7 ,9 g5]al ,section #de,z7b77#a77;,b7 is am5d$ by add+ at ! end ! foll[+ new clauses3 7iv7 ,exclusion ( indirect l& use *anges ,not)/&+ clauses 7i71 7ii71 & 7iii71 ! emissions rate %all be adju/$ z necess>y to exclude any emissions attribut$ to indirect l& use *ange4 ,any su* adju/m5t %all be bas$ on regulations or me?odologies det]m9$ by ! ,secret>y4 7v7 ,animal manures ,) respect to any transportation fuel :i* is d]iv$ f animal manure1 ! ,secret>y-- 7,i7 %all provide a di/9ct emissions rate ) respect to su* fuel bas$ on ! specific animal manure fe$/ock1 :i* may include dairy manure1 sw9e manure1 p\ltry manure1 or any o!r s\rces z are det]m9$ appropriate by ! ,secret>y1 & 7,,ii7 not)/&+ subp>agraph 7,e71 may provide an emissions rate t is less ?an z]o4 4 7#b7 ,con=m+ am5dm5t ,section #de,z7b77#a77;,b77i7 is am5d$ by /rik+ clauses 7ii7 & 7iii7 & ins]t+ clauses 7ii71 7iii71 7iv71 & 7v74 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to emissions rates publi%$ = transportation fuel produc$ aft] ,decemb] #ca1 #bjbe4 7d7 ,ext5sion ( clean fuel production cr$it ,section #de,z7g7 is am5d$ by /rik+ ,decemb] #ca1 #bjbg & ins]t+ ,decemb] #ca1 #bjbi4 7e7 ,prev5t+ d\ble cr$it ,section #de,z7d77#e7 is am5d$-- 7#a7 9 subp>agraph 7,a7-- 7,a7 9 clause 7ii71 by /rik+ & at ! end1 7,b7 9 clause 7iii71 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7,c7 by add+ at ! end ! foll[+ new clause3 7iv7 is n produc$ f a fuel = :i* a cr$it "u ?is section is all[able4 1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,regulations & guidance ,! ,secret>y %all issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( subp>agraph 7,a77iv74 4 7f7 ,sales to unrelat$ p]sons ,section #de,z7f77#c7 is am5d$ by add+ at ! end ! foll[+3 ,! ,secret>y may prescribe additional relat$ p]son rules simil> to ! rule describ$ 9 ! prec$+ s5t5ce = entities :i* are n describ$ 9 su* s5t5ce1 includ+ rules = relat$ p]sons ) respect to :i* ! taxpay] has reason to believe w sell fuel to an unrelat$ p]son 9 a mann] describ$ 9 subsection 7a77#d744 7g7 ,treatm5t ( su/a9able aviation fuel 7#a7 ,coord9ation ( cr$its 7,a7 ,9 g5]al ,section #fdbf7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,coord9ation ( cr$its ,) respect to any gallon ( su/a9able aviation fuel 9 a qualifi$ mixture1 ?is subsection %all n apply to any su* gallon = :i* a cr$it "u section #de,z is all[able 7z det]m9$ )\t reg>d to subsection 7a77#a77;,a7 ( su* section74 4 7,b7 ,effective date ,! am5dm5t made by ?is p>agraph %all apply to-- 7i7 fuel sold or us$ on or aft] ! date ( ! enactm5t ( ?is ,act1 & 7ii7 fuel sold or us$ be=e ! date ( enactm5t ( ?is ,act1 b only to ! ext5t t claims = ! cr$it "u section #fdbf7k7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to su* sale or use h n be5 paid or all[$ z ( su* date4 7#b7 ,elim9ation ( special rate 7,a7 ,9 g5]al ,p>agraph 7#c7 ( section #de,z7a7 is am5d$ to read z foll[s3 7#c7 ,def9ition ( su/a9able aviation fuel ,= purposes ( ?is section1 ! t]m su/a9able aviation fuel means liquid fuel1 ! portion ( :i* is n k]os5e1 :i* is sold = use 9 an aircraft & :i*-- 7,a7 meets ! requirem5ts (-- 7i7 ,,a/m ,int]national ,/&>d ,d#geff1 or 7ii7 ! ,fis*] ,trops* provisions ( ,,a/m ,int]national ,/&>d ,d#afee1 ,annex ,a#a1 & 7,b7 is n d]iv$ f palm fatty acid di/illates or petroleum4 4 7,b7 ,con=m+ am5dm5t ,section #de,z7c77#a7 is am5d$ by /rik+ 1 ! #a4jj am\nt 9 subsection 7a77#b77;,b71 ! #ce c5t am\nt 9 subsection 7a77#c77;,a77i71 & ! #a4ge am\nt 9 subsection 7a77#c77;,a77ii7 & ins]t+ & ! #a4jj am\nt 9 subsection 7a77#b77;,b74 7,c7 ,effective date ,! am5dm5ts made by ?is p>agraph %all apply to fuel produc$ aft] ,decemb] #ca1 #bjbe4 7h7 ,su/a9able aviation fuel cr$it ,section #fdbf7k71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,t]m9ation ,?is subsection %all n apply to any sale or use = any p]iod aft] ,septemb] #cj1 #bjbe4 4 7i7 ,regi/ration ( produc]s ( fuel eligible = clean fuel production cr$it 7#a7 ,9 g5]al ,section #acgjd7;b77#e7 ( ,public ,law #aag-afi is am5d$ by /rik+ aft] section #fdbf7k77#c771 & ins]t+ aft] section #dj;,b714 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to transportation fuel produc$ aft] ,decemb] #ca1 #bjbd4 7j7 ,ext5sion & modification ( small agri-biodiesel produc] cr$it 7#a7 ,9 g5]al ,section #dj;,a is am5d$-- 7,a7 9 subsection 7b77#d7-- 7i7 9 subp>agraph 7,a71 by /rik+ #aj c5ts & ins]t+ #bj c5ts1 7ii7 9 subp>agraph 7,b71 by ins]t+ 9 a mann] :i* complies ) ! requirem5ts "u section #de,z7f77#a77;,a77iii7 aft] produc$ by an eligible small agri-biodiesel produc]1 & 7iii7 by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,coord9ation ) clean fuel production cr$it ,! cr$it det]m9$ "u ?is p>agraph ) respect to any gallon ( fuel %all be 9 addition to any cr$it det]m9$ "u section #de,z ) respect to su* gallon ( fuel4 1 & 7,b7 9 subsection 7g71 by ins]t+ 7or1 9 ! case ( ! small agri-biodiesel produc] cr$it1 any sale or use aft] ,decemb] #ca1 #bjbf7 aft] ,decemb] #ca1 #bjbd4 7#b7 ,transf] ( cr$it ,section #fdah7;f77#a77;,a7 is am5d$ by add+ at ! end ! foll[+ new clause3 7xii7 ,s mu* ( ! biodiesel fuels cr$it det]m9$ "u section #dj;,a :i* consi/s ( ! small agri-biodiesel produc] cr$it det]m9$ "u subsection 7b77#d7 ( su* section4 4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to fuel sold or us$ aft] ,june #cj1 #bjbe4 7k7 ,re/rictions relat+ to prohibit$ =eign entities 7#a7 ,9 g5]al ,section #de,z7f7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#h7 ,re/rictions relat+ to prohibit$ =eign entities 7,a7 ,9 g5]al ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ! date ( enactm5t ( ?is p>agraph if ! taxpay] is a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b774 7,b7 ,o!r prohibit$ =eign entities ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ! date :i* is #b ye>s aft] ! date ( enactm5t ( ?is p>agraph if ! taxpay] is a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 )\t reg>d to clause 7i77,,ii7 !re(74 4 7#b7 ,effective date ,! am5dm5t made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 #gjebb4 ,re/rictions on c>bon oxide seque/ration cr$it 7a7 ,re/rictions relat+ to prohibit$ =eign entities ,section #de,q7f7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#aj7 ,re/rictions relat+ to prohibit$ =eign entities ,no cr$it %all be det]m9$ "u subsection 7a7 = any taxable ye> beg9n+ aft] ! date ( enactm5t ( ?is p>agraph if ! taxpay] is-- 7,a7 a specifi$ =eign entity 7z def9$ 9 section #ggja7;a77#ea77;,b771 or 7,b7 a =eign-influ5c$ entity 7z def9$ 9 section #ggja7;a77#ea77;,d71 det]m9$ )\t reg>d to clause 7i77,,ii7 !re(74 4 7b7 ,p>ity = diff]5t uses & utilizations ( qualifi$ c>bon oxide ,section #de,q is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 9 p>agraph 7#b77;,b77ii71 by add+ & at ! end1 7,b7 9 p>agraph 7#c71 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 7i7 dispos$ ( by ! taxpay] 9 secure geological /orage & n us$ by ! taxpay] z describ$ 9 clause 7ii7 or 7iii71 7ii7 us$ by ! taxpay] z a t]ti>y injectant 9 a qualifi$ enhanc$ oil or natural gas recov]y project & dispos$ ( by ! taxpay] 9 secure geological /orage1 or 7iii7 utiliz$ by ! taxpay] 9 a mann] describ$ 9 subsection 7f77#e74 1 & 7,c7 by /rik+ p>agraph 7#d71 7#b7 9 subsection 7b7-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b7 or 7,c71 ! applicable doll> am\nt %all be an am\nt equal to-- 7i7 = any taxable ye> beg9n+ 9 a cal5d> ye> aft] #bjbd & be=e #bjbg1 #ag1 & 7ii7 = any taxable ye> beg9n+ 9 a cal5d> ye> aft] #bjbf1 an am\nt equal to ! product ( #ag & ! inflation adju/m5t factor = su* cal5d> ye> det]m9$ "u section #dc7;b77#c77;,b7 = su* cal5d> ye>1 det]m9$ by sub/itut+ #bjbe = #aiij4 1 & 7ii7 9 subp>agraph 7,b71 by /rik+ %all be appli$ & all t foll[s ?r\gh ! p]iod & ins]t+ %all be appli$ by sub/itut+ #cf = #ag ea* place x appe>s41 7,b7 9 p>agraph 7#b77;,b71 by /rik+ p>agraphs 7#c77;,a7 & 7#d77;,a7 & ins]t+ p>agraph 7#c77;,a71 & 7,c7 9 p>agraph 7#c71 by /rik+ ! doll> am\nts applicable "u p>agraph 7#c7 or 7#d7 & ins]t+ ! doll> am\nt applicable "u p>agraph 7#c71 7#c7 9 subsection 7f7-- 7,a7 9 p>agraph 7#e77;,b77i71 by /rik+ 7#d77;,b77ii7 & ins]t+ 7#c77;,b77iii71 & 7,b7 9 p>agraph 7#i71 by /rik+ p>agraphs 7#c7 & 7#d7 ( subsection 7a7 & ins]t+ subsection 7a77#c71 & 7#d7 9 subsection 7h77#c77;,a77ii71 by /rik+ p>agraph 7#c77;,a7 or 7#d77;,a7 ( subsection 7a7 & ins]t+ subsection 7a77#c77;,a74 7c7 ,con=m+ am5dm5t ,section #fdag7;d77#c77;,c77i77,,ii77bb7 is am5d$ by /rik+ p>agraph 7#c77;,a7 or 7#d77;,a7 ( section #de,q7a7 & ins]t+ section #de,q7a77#c77;,a74 7d7 ,effective dates 7#a7 ,re/rictions relat+ to prohibit$ =eign entities ,! am5dm5t made by subsection 7a7 %all apply to taxable ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,p>ity = diff]5t uses & utilizations ( qualifi$ c>bon oxide ,! am5dm5ts made subsections 7b7 & 7c7 %all apply to facilities or equipm5t plac$ 9 s]vice aft] ! date ( enactm5t ( ?is ,act4 #gjebc4 ,intangible drill+ & developm5t co/s tak5 into acc\nt = purposes ( comput+ adju/$ f9ancial /atem5t income 7a7 ,9 g5]al ,section #ef;,a7c77#ac7 is am5d$-- 7#a7 by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+3 7,a7 r$uc$ by-- 7i7 depreciation d$uctions all[$ "u section #afg ) respect to prop]ty to :i* section #afh applies to ! ext5t ( ! am\nt all[$ z d$uctions 9 comput+ taxable income = ! ye>1 & 7ii7 any d$uction all[$ = exp5ses "u section #bfc7;c7 7includ+ any d$uction = su* exp5ses "u section #ei7;e7 or #bia7;b77#b77 ) respect to prop]ty describ$ !re9 to ! ext5t ( ! am\nt all[$ z d$uctions 9 comput+ taxable income = ! ye>1 & 1 & 7#b7 by /rik+ subp>agraph 7,b77i7 & ins]t+ ! foll[+3 7i7 to disreg>d any am\nt (-- 7,i7 depreciation exp5se t is tak5 into acc\nt on ! taxpay]'s applicable f9ancial /atem5t ) respect to su* prop]ty1 & 7,,ii7 depletion exp5se t is tak5 into acc\nt on ! taxpay]'s applicable f9ancial /atem5t ) respect to ! intangible drill+ & developm5t co/s ( su* prop]ty1 & 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjebd4 ,income f hydrog5 /orage1 c>bon capture1 advanc$ nucle>1 hydrop[]1 & geo!rmal en]gy add$ to qualify+ income ( c]ta9 publicly trad$ p>tn]%ips 7a7 ,9 g5]al ,section #ggjd7;d77#a77;,e7 is am5d$-- 7#a7 by /rik+ income & ga9s d]iv$ f ! exploration & ins]t+ ! foll[+3 income & ga9s d]iv$ f-- 7i7 ! exploration 4 7#b7 by ins]t+ or be=e indu/rial s\rce1 & 7#c7 by /rik+ or ! transportation or /orage & all t foll[s & ins]t+ ! foll[+3 7ii7 ! transportation or /orage (-- 7,i7 any fuel describ$ 9 subsection 7b71 7c71 7d71 7e71 or 7k7 ( section #fdbf1 or any alcohol fuel def9$ 9 section #fdbf7;b77#d77;,a7 or any biodiesel fuel z def9$ 9 section #dj;,a7d77#a7 or su/a9able aviation fuel z def9$ 9 section #dj;,b7d77#a71 or 7,,ii7 liquifi$ hydrog5 or compress$ hydrog51 7iii7 9 ! case ( a qualifi$ facility 7z def9$ 9 section #de,q7d71 )\t reg>d to any date by :i* con/ruction ( ! facility or equipm5t is requir$ to beg97 n less ?an #ej p]c5t ( ! total c>bon oxide production ( :i* is qualifi$ c>bon oxide 7z def9$ 9 section #de,q7c77-- 7,i7 ! g5]ation1 availability = su* g5]ation1 or /orage ( electric p[] at su* facility1 or 7,,ii7 ! capture ( c>bon dioxide by su* facility1 7iv7 ! production ( electricity f any advanc$ nucle> facility 7z def9$ 9 section #de;,j7d77#b771 7v7 ! production ( electricity or !rmal en]gy exclusively us+ a qualifi$ en]gy res\rce describ$ 9 subp>agraph 7,d7 or 7,h7 ( section #de7;c77#a71 or 7vi7 ! op]ation ( en]gy prop]ty describ$ 9 clause 7iii7 or 7vii7 ( section #dh7;a77#c77;,a7 7det]m9$ )\t reg>d to any requirem5t "u su* section ) respect to ! date on :i* con/ruction ( prop]ty beg9s74 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjebe4 ,all[ = paym5ts to c]ta9 individuals :o dye fuel 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new section3 #fdce4 ,dy$ fuel 7a7 ,9 g5]al ,if a p]son e/abli%es to ! satisfaction ( ! ,secret>y t su* p]son meets ! requirem5ts ( subsection 7b7 ) respect to diesel fuel or k]os5e1 !n ! ,secret>y %all pay to su* p]son an am\nt 7)\t int]e/7 equal to ! tax describ$ 9 subsection 7b77#b77;,a7 ) respect to su* diesel fuel or k]os5e4 7b7 ,requirem5ts 7#a7 ,9 g5]al ,a p]son meets ! requirem5ts ( ?is subsection ) respect to diesel fuel or k]os5e if su* p]son removes f a t]m9al eligible indelibly dy$ diesel fuel or k]os5e4 7#b7 ,eligible indelibly dy$ diesel fuel or k]os5e def9$ ,! t]m eligible indelibly dy$ diesel fuel or k]os5e means diesel fuel or k]os5e-- 7,a7 ) respect to :i* a tax "u section #djha 0 previ\sly paid 7& n cr$it$ or refund$71 & 7,b7 :i* is exempt f taxation "u section #djhb7;a74 7c7 ,cross ref]5ce ,= civil p5alty = excessive claims "u ?is section1 see section #ffge4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #fbjf is am5d$-- 7,a7 by /rik+ or #fdbg ea* place x appe>s & ins]t+ #fdbg1 or #fdce1 & 7,b7 by /rik+ #fdbj & #fdba & ins]t+ #fdbj1 #fdba1 & #fdce4 7#b7 ,section #fdcj is am5d$-- 7,a7 by /rik+ or at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new p>agraph3 7#d7 :i* are remov$ z eligible indelibly dy$ diesel fuel or k]os5e "u section #fdce4 4 7#c7 ,section #ffge is am5d$-- 7,a7 9 subsection 7a71 by /rik+ or #fdbg 7relat+ to fuels n us$ = taxable purposes7 & ins]t+ #fdbg 7relat+ to fuels n us$ = taxable purposes71 or #fdce 7relat+ to eligible indelibly dy$ fuel71 & 7,b7 9 subsection 7b77#a71 by /rik+ #fdba1 or #fdbg1 & ins]t+ #fdba1 #fdbg1 or #fdce14 7#d7 ,! table ( sections = sub*apt] ,b ( *apt] #fe1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fdce4 ,dy$ fuel4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to eligible indelibly dy$ diesel fuel or k]os5e remov$ on or aft] ! date t is #ahj days aft] ! date ( ! enactm5t ( ?is section4 ,c ,o!r re=ms #gjeca4 ,modifications to de m9imis entry privilege = comm]cial %ipm5ts 7a7 ,civil p5alty 7#a7 ,additional p5alty impos$ ,section #cba ( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4 #acba7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7c7 ,any p]son :o ent]s1 introduces1 facilitates1 or attempts to introduce an article into ! ,unit$ ,/ates us+ ! privilege ( ?is section1 ! importation ( :i* violates any o!r provision ( ,unit$ ,/ates cu/oms law1 %all be assess$1 9 addition to any o!r p5alty p]mitt$ by law1 a civil p5alty ( up to #e1jjj = ! fir/ violation & up to #aj1jjj = ea* subsequ5t violation4 4 7#b7 ,effective date ,! am5dm5t made by p>agraph 7#a7 %all take effect #cj days aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,repeal ( comm]cial %ipm5t exception 7#a7 ,repeal ,section #cba7;a77#b7 ( su* ,act 7#ai ,u4,s4,c4 #acba7;a77#b77 is am5d$ by /rik+ ( ?is ,act1 or & all t foll[s ?r\gh subdivision 7#b72 & & ins]t+ ( ?is ,act2 &4 7#b7 ,con=m+ repeal ,subsection 7c7 ( su* section #cba1 z add$ by subsection 7a7 ( ?is section1 is repeal$4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all take effect on ,july #a1 #bjbg4 #f ,enhanc+ d$uction & income tax cr$it gu>drails1 & o!r re=ms #gjfja4 ,modification & ext5sion ( limitation on excess bus9ess losses ( noncorporate taxpay]s 7a7 ,rule made p]man5t ,section #dfa7l77#a7 is am5d$ by /rik+ & be=e ,janu>y #a1 #bjbi1 ea* place x appe>s4 7b7 ,adju/m5t ( am\nts = calculation ( excess bus9ess loss ,section #dfa7l77#c77;,c7 is am5d$-- 7#a7 9 ! matt] prec$+ clause 7i71 by /rik+ ,decemb] #ca1 #bjah & ins]t+ ,decemb] #ca1 #bjbe1 & 7#b7 9 clause 7ii71 by /rik+ #bjag & ins]t+ #bjbd4 7c7 ,effective dates 7#a7 ,rule made p]man5t ,! am5dm5ts made by subsection 7a7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4 7#b7 ,adju/m5t ( am\nts = calculation ( excess bus9ess loss ,! am5dm5ts made by subsection 7b7 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjfjb4 ,treatm5t ( paym5ts f p>tn]%ips to p>tn]s = prop]ty or s]vices 7a7 ,9 g5]al ,section #gjg7;a77#b7 is am5d$ by /rik+ ,"u regulations prescrib$ & ins]t+ ,except z provid$4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to s]vices p]=m$1 & prop]ty transf]r$1 aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,rule ( con/ruction ,no?+ 9 ?is section1 or ! am5dm5ts made by ?is section1 %all be con/ru$ to create any inf]5ce ) respect to ! prop] treatm5t "u section #gjg7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to paym5ts f a p>tn]%ip to a p>tn] = s]vices p]=m$1 or prop]ty transf]r$1 on or be=e ! date ( ! enactm5t ( ?is ,act4 #gjfjc4 ,excessive employee remun]ation f controll$ gr\p memb]s & allocation ( d$uction 7a7 ,application ( aggregation rules ,section #afb7m7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#g7 ,remun]ation f controll$ gr\p memb]s 7,a7 ,9 g5]al ,9 ! case ( any publicly held corporation :i* is a memb] ( a controll$ gr\p-- 7i7 p>agraph 7#a7 %all be appli$ by sub/itut+ specifi$ cov]$ employee = cov]$ employee1 & 7ii7 if any p]son :i* is a memb] ( su* controll$ gr\p 7o!r ?an su* publicly held corporation7 provides applicable employee remun]ation to an individual :o is a specifi$ cov]$ employee ( su* controll$ gr\p & ! aggregate am\nt describ$ 9 subp>agraph 7,b77ii7 ) respect to su* specifi$ cov]$ employee exce$s #a1jjj1jjj-- 7,i7 p>agraph 7#a7 %all apply to su* p]son ) respect to su* remun]ation1 & 7,,ii7 p>agraph 7#a7 %all apply to su* publicly held corporation & to ea* su* relat$ p]son by sub/itut+ ! allocable limitation am\nt = #a1jjj1jjj4 7,b7 ,allocable limitation am\nt ,= purposes ( ?is p>agraph1 ! t]m allocable limitation am\nt means1 ) respect to any memb] ( ! controll$ gr\p ref]r$ to 9 subp>agraph 7,a7 ) respect to any specifi$ cov]$ employee ( su* controll$ gr\p1 ! am\nt :i* be>s ! same ratio to #a1jjj1jjj z-- 7i7 ! am\nt ( applicable employee remun]ation provid$ by su* memb] ) respect to su* specifi$ cov]$ employee1 be>s to 7ii7 ! aggregate am\nt ( applicable employee remun]ation provid$ by all su* memb]s ) respect to su* specifi$ cov]$ employee4 7,c7 ,specifi$ cov]$ employee ,= purposes ( ?is p>agraph1 ! t]m specifi$ cov]$ employee means1 ) respect to any controll$ gr\p-- 7i7 any employee describ$ 9 subp>agraph 7,a71 7,b71 or 7,d7 ( p>agraph 7#c71 ) respect to ! publicly held corporation :i* is a memb] ( su* controll$ gr\p1 & 7ii7 any employee :o w\ld be describ$ 9 subp>agraph 7,c7 ( p>agraph 7#c7 if su* subp>agraph 7 appli$ by tak+ into acc\nt ! employees ( all memb]s ( ! controll$ gr\p4 7,d7 ,controll$ gr\p ,= purposes ( ?is p>agraph1 ! t]m controll$ gr\p means any gr\p treat$ z a s+le employ] "u subsection 7b71 7c71 7m71 or 7o7 ( section #dad4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjfjd4 ,excise tax on c]ta9 remittance transf]s 7a7 ,9 g5]al ,*apt] #cf is am5d$ by ins]t+ aft] sub*apt] ,b ! foll[+ new sub*apt]3 ,c ,remittance transf]s ,sec4 #ddge4 ,imposition ( tax4 #ddge4 ,imposition ( tax 7a7 ,9 g5]al ,!re is h]eby impos$ on any remittance transf] a tax equal to #a p]c5t ( ! am\nt ( su* transf]4 7b7 ,paym5t ( tax 7#a7 ,9 g5]al ,! tax impos$ by ?is section ) respect to any remittance transf] %all be paid by ! s5d] ) respect to su* transf]4 7#b7 ,collection ( tax ,! remittance transf] provid] ) respect to any remittance transf] %all collect ! am\nt ( ! tax impos$ "u subsection 7a7 ) respect to su* transf] f ! s5d] & remit su* tax qu>t]ly to ! ,secret>y at su* "t & 9 su* mann] z provid$ by ! ,secret>y1 7#c7 ,second>y liability ,:]e any tax impos$ by subsection 7a7 is n paid at ! "t ! transf] is made1 !n to ! ext5t t su* tax is n collect$1 su* tax %all be paid by ! remittance transf] provid]4 7c7 ,tax limit$ to ca% & simil> in/rum5ts ,! tax impos$ "u subsection 7a7 %all apply only to any remittance transf] = :i* ! s5d] provides ca%1 a money ord]1 a ca%i]'s *eck1 or any o!r simil> physical in/rum5t 7z det]m9$ by ! ,secret>y7 to ! remittance transf] provid]4 7d7 ,nonapplication to c]ta9 nonca% remittance transf]s ,subsection 7a7 %all n apply to any remittance transf] = :i* ! funds be+ transf]r$ are-- 7#a7 )drawn f an acc\nt held 9 or by a f9ancial in/itution-- 7,a7 :i* is describ$ 9 subp>agraphs 7,a7 ?r\gh 7,h7 ( section #ecab7;a77#b7 ( title #ca1 ,unit$ ,/ates ,code1 & 7,b7 t is subject to ! requirem5ts "u sub*apt] ,,ii ( *apt] #ec ( su* title1 or 7#b7 fund$ ) a debit c>d or a cr$it c>d :i* is issu$ 9 ! ,unit$ ,/ates4 7e7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]ms remittance transf]1 remittance transf] provid]1 & s5d] %all ea* h ! respective mean+s giv5 su* t]ms by section #iai7;g7 ( ! ,electronic ,fund ,transf] ,act 7#ae ,u4,s4,c4 #afico-#a7;g774 7#b7 ,cr$it c>d ,! t]m cr$it c>d has ! same mean+ giv5 su* t]m "u section #ibj7;c77#c7 ( ! ,electronic ,fund ,transf] ,act 7#ae ,u4,s4,c4 #afico-#b7;c77#c774 7#c7 ,debit c>d ,! t]m debit c>d has ! same mean+ giv5 su* t]m "u section #ibj7;c77#b7 ( ! ,electronic ,fund ,transf] ,act 7#ae ,u4,s4,c4 #afico-#b7;c77#b771 )\t reg>d to subp>agraph 7,b7 ( su* section4 7f7 ,application ( anti-conduit rules ,= purposes ( section #ggja7l71 ) respect to any multiple-p>ty arrangem5ts involv+ ! s5d]1 a remittance transf] %all be treat$ z a f9anc+ transaction4 4 7b7 ,con=m+ am5dm5t ,! table ( sub*apt]s = *apt] #cf is am5d$ by ins]t+ aft] ! item relat+ to sub*apt] ,b ! foll[+ new item3 ,sub*apt] ,c--,remittance transf]s 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to transf]s made aft] ,decemb] #ca1 #bjbe4 #gjfje4 ,en=cem5t provisions ) respect to ,,covid-relat$ employee ret5tion cr$its 7a7 ,assessable p5alty = failure to comply ) due dilig5ce requirem5ts 7#a7 ,9 g5]al ,any ,,covid-,,ertc promot] :i* provides aid1 assi/ance1 or advice ) respect to any ,,covid-,,ertc docum5t & :i* fails to comply ) due dilig5ce requirem5ts impos$ by ! ,secret>y ) respect to det]m9+ eligibility =1 or ! am\nt (1 any cr$it or advance paym5t ( a cr$it "u section #cacd ( ! ,int]nal ,rev5ue ,code ( #aihf1 %all pay a p5alty ( #a1jjj = ea* su* failure4 7#b7 ,due dilig5ce requirem5ts ,! due dilig5ce requirem5ts ref]r$ to 9 p>agraph 7#a7 %all be simil> to ! due dilig5ce requirem5ts impos$ "u section #ffie7;g7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#c7 ,re/riction to docum5ts us$ 9 connection ) returns or claims = refund ,p>agraph 7#a7 %all n apply ) respect to any ,,covid-,,ertc docum5t unless su* docum5t con/itutes1 or relates to1 a return or claim = refund4 7#d7 ,treatm5t z assessable p5alty1 etc ,= purposes ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! p5alty impos$ "u p>agraph 7#a7 %all be treat$ z a p5alty :i* is impos$ "u section #ffie7;g7 ( su* ,code & assess$ "u section #fbja ( su* ,code4 7#e7 ,secret>y ,= purposes ( ?is subsection1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7b7 ,,covid-,,ertc promot] ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m ,,covid-,,ertc promot] means1 ) respect to any ,,covid-,,ertc docum5t1 any p]son :i* provides aid1 assi/ance1 or advice ) respect to su* docum5t if-- 7,a7 su* p]son *>ges or receives a fee = su* aid1 assi/ance1 or advice :i* is bas$ on ! am\nt ( ! refund or cr$it ) respect to su* docum5t &1 ) respect to su* p]son's taxable ye> 9 :i* su* p]son provid$ su* assi/ance or ! prec$+ taxable ye>1 ! aggregate ( ! gross receipts ( su* p]son = aid1 assi/ance1 & advice ) respect to all ,,covid-,,ertc docum5ts exce$s #bj p]c5t ( ! gross receipts ( su* p]son = su* taxable ye>1 or 7,b7 ) respect to su* p]son's taxable ye> 9 :i* su* p]son provid$ su* assi/ance or ! prec$+ taxable ye>-- 7i7 ! aggregate ( ! gross receipts ( su* p]son = aid1 assi/ance1 & advice ) respect to all ,,covid-,,ertc docum5ts exce$s #ej p]c5t ( ! gross receipts ( su* p]son = su* taxable ye>1 or 7ii7 bo?-- 7,i7 su* aggregate gross receipts exce$ #bj p]c5t ( ! gross receipts ( su* p]son = su* taxable ye>1 & 7,,ii7 ! aggregate ( ! gross receipts ( su* p]son = aid1 assi/ance1 & advice ) respect to all ,,covid-,,ertc docum5ts 7det]m9$ aft] application ( p>agraph 7#c77 exce$s #ejj1jjj4 7#b7 ,exception = c]tifi$ pr(essional employ] organizations ,! t]m ,,covid-,,ertc promot] %all n include a c]tifi$ pr(essional employ] organization 7z def9$ 9 section #ggje ( ! ,int]nal ,rev5ue ,code ( #aihf74 7#c7 ,aggregation rule ,= purposes ( p>agraph 7#a71 all p]sons treat$ z a s+le employ] "u subsection 7a7 or 7b7 ( section #eb ( ! ,int]nal ,rev5ue ,code ( #aihf1 or subsection 7m7 or 7o7 ( section #dad ( su* ,code1 %all be treat$ z #a p]son4 7#d7 ,%ort taxable ye>s ,9 ! case ( any taxable ye> ( less ?an #ab mon?s1 a p]son %all be treat$ z a ,,covid-,,ertc promot] if su* p]son is describ$ 9 p>agraph 7#a7 ei!r ) respect to su* taxable ye> or by treat+ any ref]5ce to su* taxable ye> z a ref]5ce to ! cal5d> ye> 9 :i* su* taxable ye> beg9s4 7c7 ,,covid-,,ertc docum5t ,= purposes ( ?is section1 ! t]m ,,covid-,,ertc docum5t means any return1 affidavit1 claim1 or o!r docum5t relat$ to any cr$it or advance paym5t ( a cr$it "u section #cacd ( ! ,int]nal ,rev5ue ,code ( #aihf1 includ+ any docum5t relat$ to eligibility =1 or ! calculation or det]m9ation ( any am\nt directly relat$ to1 any su* cr$it or advance paym5t4 7d7 ,limitation on cr$its & refunds ,not)/&+ section #feaa ( ! ,int]nal ,rev5ue ,code ( #aihf1 no cr$it "u section #cacd ( ! ,int]nal ,rev5ue ,code ( #aihf %all be all[$1 & no refund ) respect to any su* cr$it %all be made1 aft] ! date ( ! enactm5t ( ?is ,act1 unless a claim = su* cr$it or refund 0 fil$ by ! taxpay] on or be=e ,janu>y #ca1 #bjbd4 7e7 ,ext5sion ( limitation on assessm5t ,section #cacd7l7 is am5d$ to read z foll[s3 7l7 ,ext5sion ( limitation on assessm5t 7#a7 ,9 g5]al ,not)/&+ section #feja1 ! limitation on ! "t p]iod = ! assessm5t ( any am\nt attributable to a cr$it claim$ "u ?is section %all n expire be=e ! date t is #f ye>s aft] ! late/ (-- 7,a7 ! date on :i* ! orig9al return :i* includes ! cal5d> qu>t] ) respect to :i* su* cr$it is det]m9$ is fil$1 7,b7 ! date on :i* su* return is treat$ z fil$ "u section #feja7;b77#b71 or 7,c7 ! date on :i* ! claim = cr$it or refund ) respect to su* cr$it is made4 7#b7 ,d$uction = wages tak5 into acc\nt 9 det]m9+ improp]ly claim$ cr$it 7,a7 ,9 g5]al ,not)/&+ section #feaa1 9 ! case ( an assessm5t attributable to a cr$it claim$ "u ?is section1 ! limitation on ! "t p]iod = cr$it or refund ( any am\nt attributable to a d$uction = improp]ly claim$ ,,ertc wages %all n expire be=e ! "t p]iod = su* assessm5t expires "u p>agraph 7#a74 7,b7 ,improp]ly claim$ ,,ertc wages ,= purposes ( ?is p>agraph1 ! t]m improp]ly claim$ ,,ertc wages means1 ) respect to an assessm5t attributable to a cr$it claim$ "u ?is section1 ! wages ) respect to :i* a d$uction w\ld n h be5 all[$ if ! portion ( ! cr$it to :i* su* assessm5t relates _h be5 prop]ly claim$4 4 7f7 ,am5dm5t to p5alty = errone\s claim = refund or cr$it ,section #ffgf7;a7 is am5d$ by /rik+ income tax & ins]t+ income or employm5t tax4 7g7 ,effective dates 7#a7 ,9 g5]al ,! provisions ( ?is section %all apply to aid1 assi/ance1 & advice provid$ aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,limitation on cr$its & refunds ,subsection 7d7 %all apply to cr$its & refunds all[$ or made aft] ! date ( ! enactm5t ( ?is ,act4 7#c7 ,ext5sion ( limitation on assessm5t ,! am5dm5t made by subsection 7e7 %all apply to assessm5ts made aft] ! date ( ! enactm5t ( ?is ,act4 7#d7 ,am5dm5t to p5alty = errone\s claim = refund or cr$it ,! am5dm5t made by subsection 7f7 %all apply to claims = cr$it or refund aft] ! date ( ! enactm5t ( ?is ,act4 7h7 ,regulations ,! ,secret>y 7z def9$ 9 subsection 7a77#e77 %all issue su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section 7& ! am5dm5ts made by ?is section74 #gjfjf4 ,social security numb] requirem5t = ,am]ican ,opportunity & ,lifetime ,le>n+ cr$its 7a7 ,social security numb] ( taxpay] requir$ ,section #be;,a7g77#a7 is am5d$ to read z foll[s3 7#a7 ,id5tification requirem5t 7,a7 ,social security numb] requirem5t ,no cr$it %all be all[$ "u subsection 7a7 to an individual unless ! individual includes on ! return ( tax = ! taxable ye>-- 7i7 su* individual's social security numb]1 & 7ii7 9 ! case ( a cr$it ) respect to ! qualifi$ tuition & relat$ exp5ses ( an individual o!r ?an ! taxpay] or ! taxpay]'s sp\se1 ! "n & social security numb] ( su* individual4 7,b7 ,in/itution ,no ,am]ican ,opportunity ,tax ,cr$it %all be all[$ "u ?is section unless ! taxpay] includes ! employ] id5tification numb] ( any in/itution to :i* ! taxpay] paid qualifi$ tuition & relat$ exp5ses tak5 into acc\nt "u ?is section on ! return ( tax = ! taxable ye>4 7,c7 ,social security numb] def9$ ,= purposes ( ?is p>agraph1 ! t]m social security numb] %all h ! mean+ giv5 su* t]m 9 section #bd7;h77#g74 4 7b7 ,omission treat$ z ma!matical or cl]ical error ,section #fbac7;g77#b77;,j7 is am5d$ by /rik+ ,,t9 & ins]t+ social security numb] or employ] id5tification numb]4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gjfjg4 ,task =ce on ! replacem5t ( ,direct ,file ,out ( any money 9 ! ,treasury n o!rwise appropriat$1 !re is h]eby appropriat$ = ! fiscal ye> end+ ,septemb] #cj1 #bjbf1 #ae1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbf1 = necess>y exp5ses ( ! ,dep>tm5t ( ! ,treasury to deliv] to ,congress1 )9 #ij days foll[+ ! date ( ! enactm5t ( ?is ,act1 a report on-- 7#a7 ! co/ ( enhanc+ & e/abli%+ public-private p>tn]%ips :i* provide = free tax fil+ = up to #gj p]c5t ( all taxpay]s calculat$ by adju/$ gross income1 & to replace any direct e-file programs run by ! ,int]nal ,rev5ue ,s]vice2 7#b7 taxpay] op9ions & pref]5ces reg>d+ a taxpay]-fund$1 gov]nm5t-run s]vice or a free s]vice provid$ by ! private sector2 7#c7 assessm5t ( ! feasibility ( a new approa*1 h[ to make ! options consi/5t & simple = taxpay]s across all p>ticipat+ provid]s1 & h[ to provide features to address taxpay] ne$s2 & 7#d7 ! co/ 7includ+ options = diff]5tial cov]age bas$ on taxpay] adju/$ gross income & return complexity7 ( develop+ & runn+ a free direct e-file tax return sy/em1 includ+ co/s to build & adm9i/] ea* release4 ,b ,heal? #a ,m$icaid ,a ,r$uc+ fraud & improv+ enrollm5t processes #gaaja4 ,moratorium on implem5tation ( rule relat+ to eligibility & enrollm5t 9 ,m$ic>e ,sav+s ,programs 7a7 ,9 g5]al ,! ,secret>y ( ,heal? & ,human ,s]vices %all n1 dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ?is section & end+ ,septemb] #cj1 #bjcd1 implem5t1 adm9i/]1 or en=ce ! am5dm5ts made by ! provisions ( ! f9al rule publi%$ by ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices on ,septemb] #ba1 #bjbc1 & titl$ ,/reaml9+ ,m$icaid2 ,m$ic>e ,sav+s ,program ,eligibility ,det]m9ation & ,enrollm5t 7#hh ,f$4 ,reg4 #febcj7 to ! foll[+ sections ( title #db1 ,code ( ,f$]al ,regulations3 7#a7 ,section #djf4ba7;c74 7#b7 ,section #dce4d4 7#c7 ,section #dce4fja4 7#d7 ,section #dce4iaa4 7#e7 ,section #dce4ieb4 7b7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions ( ?is section & section #gaajb1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #a1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaajb4 ,moratorium on implem5tation ( rule relat+ to eligibility & enrollm5t = ,m$icaid1 ,,*ip1 & ! ,basic ,heal? ,program ,! ,secret>y ( ,heal? & ,human ,s]vices %all n1 dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ?is section & end+ ,septemb] #cj1 #bjcd1 implem5t1 adm9i/]1 or en=ce ! am5dm5ts made by ! provisions ( ! f9al rule publi%$ by ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices on ,april #b1 #bjbd1 & titl$ ,m$icaid ,program2 ,/reaml9+ ! ,m$icaid1 ,*ildr5's ,heal? ,insurance ,program1 & ,basic ,heal? ,program ,application1 ,eligibility ,det]m9ation1 ,enrollm5t1 & ,r5ewal ,processes 7#hi ,f$4 ,reg4 #bbghj7 to ! foll[+ sections ( title #db1 ,code ( ,f$]al ,regulations3 7#a7 ,"p #dca 7,a7 ,section #dca4bac7;d74 7#b7 ,"p #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 ,"p #ddg ,section #ddg4ef7;a77#a77v74 7#d7 ,"p #deg 7,a7 ,section #deg4cdd4 7,b7 ,section #deg4ifj4 7,c7 ,section #deg4aadj7;d77#d74 7,d7 ,section #deg4aagj4 7,e7 ,section #deg4aahj4 #gaajc4 ,r$uc+ duplicate enrollm5t "u ! ,m$icaid & ,,*ip programs 7a7 ,m$icaid 7#a7 ,9 g5]al ,section #aijb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is am5d$-- 7,a7 9 subsection 7a7-- 7i7 9 p>agraph 7#hf71 by /rik+ & at ! end2 7ii7 9 p>agraph 7#hg71 by /rik+ ! p]iod & ins]t+ 2 &2 & 7iii7 by ins]t+ aft] p>agraph 7#hg7 ! foll[+ new p>agraph3 7#hh7 provide-- 7,a7 beg9n+ n lat] ?an ,janu>y #a1 #bjbg1 9 ! case ( #a ( ! #ej ,/ates & ! ,di/rict ( ,columbia1 = a process to regul>ly obta9 address in=mation = individuals enroll$ "u su* plan 7or a waiv] ( su* plan7 9 accordance ) subsection 7vv72 & 7,b7 beg9n+ n lat] ?an ,octob] #a1 #bjbi-- 7i7 = ! ,/ate to submit to ! sy/em e/abli%$ by ! ,secret>y "u subsection 7uu71 ) respect to an individual enroll$ or seek+ to enroll "u su* plan1 n less frequ5tly ?an once ea* mon? & dur+ ea* det]m9ation or r$et]m9ation ( ! eligibility ( su* individual = m$ical assi/ance "u su* plan 7or waiv] ( su* plan7-- 7,i7 ! social security numb] ( su* individual1 if su* individual has a social security numb] & is requir$ to provide su* numb] to enroll "u su* plan 7or waiv]72 & 7,,ii7 su* o!r in=mation ) respect to su* individual z det]m9$ necess>y by ! ,secret>y = purposes ( prev5t+ individuals f simultane\sly be+ enroll$ "u ,/ate plans 7or waiv]s ( su* plans7 ( multiple ,/ates2 7ii7 = ! use ( su* sy/em to prev5t su* simultane\s enrollm5t2 & 7iii7 9 ! case t su* sy/em indicates t an individual enroll$ or seek+ to enroll "u su* plan 7or waiv] ( su* plan7 is enroll$ "u a ,/ate plan 7or waiv] ( su* a plan7 ( ano!r ,/ate1 = ! tak+ ( appropriate action 7z det]m9$ by ! ,secret>y7 to id5tify :e!r su* an individual resides 9 ! ,/ate & dis5roll an individual f ! ,/ate plan ( su* ,/ate if su* individual does n reside 9 su* ,/ate 7unless su* individual meets su* an exception z ! ,secret>y may specify74 2 & 7,b7 by add+ at ! end ! foll[+ new subsections3 7uu7 ,prev5tion ( enrollm5t "u multiple ,/ate plans 7#a7 ,9 g5]al ,n lat] ?an ,octob] #a1 #bjbi1 ! ,secret>y %all e/abli% a sy/em to be utiliz$ by ! ,secret>y & ,/ates to prev5t an individual f be+ simultane\sly enroll$ "u ! ,/ate plans 7or waiv]s ( su* plans7 ( multiple ,/ates4 ,su* sy/em %all-- 7,a7 provide = ! receipt ( in=mation submitt$ by a ,/ate "u subsection 7a77#hh77;,b77i72 & 7,b7 n less ?an once ea* mon?1 transmit in=mation to a ,/ate 7or all[ ! ,secret>y to transmit in=mation to a ,/ate7 reg>d+ :e!r an individual enroll$ or seek+ to enroll "u ! ,/ate plan ( su* ,/ate 7or waiv] ( su* plan7 is enroll$ "u ! ,/ate plan 7or waiv] ( su* plan7 ( ano!r ,/ate4 7#b7 ,/&>ds ,! ,secret>y %all e/abli% su* /&>ds z det]m9$ necess>y by ! ,secret>y to limit & protect in=mation submitt$ "u su* sy/em & ensure ! privacy ( su* in=mation1 consi/5t ) subsection 7a77#g74 7#c7 ,implem5tation fund+ ,!re are appropriat$ to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 out ( am\nts 9 ! ,treasury n o!rwise appropriat$1 9 addition to am\nts o!rwise available-- 7,a7 = fiscal ye> #bjbf1 #aj1jjj1jjj = purposes ( e/abli%+ ! sy/em & /&>ds requir$ "u ?is subsection1 to rema9 available until exp5d$2 & 7,b7 = fiscal ye> #bjbi1 #bj1jjj1jjj = purposes ( ma9ta9+ su* sy/em1 to rema9 available until exp5d$4 7vv7 ,process to obta9 enrollee address in=mation 7#a7 ,9 g5]al ,= purposes ( subsection 7a77#hh77;,a71 a process to regul>ly obta9 address in=mation = individuals enroll$ "u a ,/ate plan 7or a waiv] ( su* plan7 %all obta9 address in=mation f reliable data s\rces describ$ 9 p>agraph 7#b7 & take su* actions z ! ,secret>y %all specify ) respect to any *anges to su* address bas$ on su* in=mation4 7#b7 ,reliable data s\rces describ$ ,= purposes ( p>agraph 7#a71 ! reliable data s\rces describ$ 9 ?is p>agraph are ! foll[+3 7,a7 ,mail return$ to ! ,/ate by ! ,unit$ ,/ates ,po/al ,s]vice ) a =w>d+ address4 7,b7 ,! ,national ,*ange ( ,address ,database ma9ta9$ by ! ,unit$ ,/ates ,po/al ,s]vice4 7,c7 ,a manag$ c>e entity 7z def9$ 9 section #aicb7;a77#a77;,b77 or prepaid inpati5t heal? plan or prepaid ambulatory heal? plan 7z su* t]ms are def9$ 9 section #aijc7m77#i77;,d77 t has a contract "u ! ,/ate plan if ! address in=mation is provid$ to su* entity or plan directly f1 or v]ifi$ by su* entity or plan directly )1 su* individual4 7,d7 ,o!r data s\rces z id5tifi$ by ! ,/ate & approv$ by ! ,secret>y4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,,p>is ,section #aijc7r77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7r77#c77 is am5d$-- 7i7 by /rik+ ,9 ord] & ins]t+ 7,a7 ,9 ord] 2 7ii7 by /rik+ ?r\gh ! ,public & ins]t+ ?r\gh-- 7i7 ! ,public 2 7iii7 by /rik+ ! p]iod at ! end & ins]t+ 2 & 7ii7 beg9n+ ,octob] #a1 #bjbi1 ! sy/em e/abli%$ by ! ,secret>y "u section #aijb7uu74 2 & 7iv7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,beg9n+ ,octob] #a1 #bjbi1 ! ,secret>y may det]m9e t a ,/ate is n requir$ to h 9 op]ation an eligibility det]m9ation sy/em :i* provides = data mat*+ 7= purposes ( address v]ification "u section #aijb7vv77 ?r\gh ! sy/em describ$ 9 subp>agraph 7,a77i7 to meet ! requirem5ts ( ?is p>agraph4 4 7,b7 ,manag$ c>e ,section #aicb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7j7 ,transmission ( address in=mation ,beg9n+ ,janu>y #a1 #bjbg1 ea* contract "u a ,/ate plan ) a manag$ c>e entity 7z def9$ 9 section #aicb7;a77#a77;,b77 or ) a prepaid inpati5t heal? plan or prepaid ambulatory heal? plan 7z su* t]ms are def9$ 9 section #aijc7m77#i77;,d771 %all provide t su* entity or plan %all promptly transmit to ! ,/ate any address in=mation = an individual enroll$ ) su* entity or plan t is provid$ to su* entity or plan directly f1 or v]ifi$ by su* entity or plan directly )1 su* individual4 4 7b7 ,,*ip 7#a7 ,9 g5]al ,section #bajg7;e77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77 is am5d$-- 7,a7 by r$esignat+ subp>agraphs 7,h7 ?r\gh 7,u7 z subp>agraphs 7,i7 ?r\gh 7,v71 respectively2 & 7,b7 by ins]t+ aft] subp>agraph 7,g7 ! foll[+ new subp>agraph3 7,h7 ,section #aijb7;a77#hh7 7relat+ to address in=mation = enrollees & prev5tion ( simultane\s enrollm5ts74 4 7#b7 ,manag$ c>e ,section #bajc7;f77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7f77#c77 is am5d$ by /rik+ & 7e7 & ins]t+ 7e71 & 7j74 #gaajd4 ,ensur+ deceas$ individuals d n rema9 enroll$ ,section #aijb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 z am5d$ by section #gaajc1 is fur!r am5d$-- 7#a7 9 subsection 7a7-- 7,a7 9 p>agraph 7#hg71 by /rik+ 2 & & ins]t+ a semicolon2 7,b7 9 p>agraph 7#hh71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by ins]t+ aft] p>agraph 7#hh7 ! foll[+ new p>agraph3 7#hi7 provide t ! ,/ate %all comply ) ! eligibility v]ification requirem5ts "u subsection 7ww71 except t ?is p>agraph %all apply only 9 ! case ( ! #ej ,/ates & ! ,di/rict ( ,columbia4 2 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7ww7 ,v]ification ( c]ta9 eligibility crit]ia 7#a7 ,9 g5]al ,= purposes ( subsection 7a77#hi71 ! eligibility v]ification requirem5ts1 beg9n+ ,janu>y #a1 #bjbg1 are z foll[s3 7,a7 ,qu>t]ly scre5+ to v]ify enrollee /atus ,! ,/ate %all1 n less frequ5tly ?an qu>t]ly1 review ! ,dea? ,ma/] ,file 7z su* t]m is def9$ 9 section #bjc7;d7 ( ! ,bip>tisan ,budget ,act ( #bjac7 or a successor sy/em t provides su* in=mation ne$$ to det]m9e :e!r any individuals enroll$ = m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 are deceas$4 7,b7 ,dis5rollm5t "u ,/ate plan ,if ! ,/ate det]m9es1 bas$ on in=mation obta9$ f ! ,dea? ,ma/] ,file1 t an individual enroll$ = m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 is deceas$1 ! ,/ate %all-- 7i7 treat su* in=mation z factual in=mation confirm+ ! dea? ( a b5efici>y2 7ii7 dis5roll su* individual f ! ,/ate plan 7or waiv] ( su* plan7 9 accordance ) subsection 7a77#c72 & 7iii7 discont9ue any paym5ts = m$ical assi/ance "u ?is title made on behalf ( su* individual 7o!r ?an paym5ts = any items or s]vices furni%$ to su* individual prior to ! dea? ( su* individual74 7,c7 ,re9/atem5t ( cov]age 9 ! ev5t ( error ,if a ,/ate det]m9es t an individual 0 misid5tifi$ z deceas$ bas$ on in=mation obta9$ f ! ,dea? ,ma/] ,file & 0 errone\sly dis5roll$ f m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 bas$ on su* misid5tification1 ! ,/ate %all imm$iately re-enroll su* individual "u ! ,/ate plan 7or waiv] ( su* plan71 retroactive to ! date ( su* dis5rollm5t4 7#b7 ,rule ( con/ruction ,no?+ "u ?is subsection %all be con/ru$ to preclude ! ability ( a ,/ate to use o!r electronic data s\rces to timely id5tify pot5tially deceas$ b5efici>ies1 s long z ! ,/ate is also 9 compliance ) ! requirem5ts ( ?is subsection 7& all o!r requirem5ts "u ?is title relat+ to ,m$icaid eligibility det]m9ation & r$et]m9ation74 4 #gaaje4 ,ensur+ deceas$ provid]s d n rema9 enroll$ ,section #aijb7kk77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7kk77#a77 is am5d$-- 7#a7 by /rik+ ,! ,/ate & ins]t+3 7,a7 ,9 g5]al ,! ,/ate 2 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,provid] scre5+ aga9/ ,dea? ,ma/] ,file ,beg9n+ ,janu>y #a1 #bjbh1 z "p ( ! enrollm5t 7or re5rollm5t or revalidation ( enrollm5t7 ( a provid] or suppli] "u ?is title1 & n less frequ5tly ?an qu>t]ly dur+ ! p]iod t su* provid] or suppli] is s enroll$1 ! ,/ate conducts a *eck ( ! ,dea? ,ma/] ,file 7z su* t]m is def9$ 9 section #bjc7;d7 ( ! ,bip>tisan ,budget ,act ( #bjac7 to det]m9e :e!r su* provid] or suppli] is deceas$4 4 #gaajf4 ,paym5t r$uction relat$ to c]ta9 errone\s excess paym5ts "u ,m$icaid 7a7 ,9 g5]al ,section #aijc7u77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7u77#a77 is am5d$-- 7#a7 9 subp>agraph 7,a7-- 7,a7 by ins]t+ = audits conduct$ by ! ,secret>y1 or1 at ! option ( ! ,secret>y1 audits conduct$ by ! ,/ate aft] exce$s #j4jc2 & 7,b7 by ins]t+ 1 to ! ext5t practicable be=e ! p]iod at ! end2 7#b7 9 subp>agraph 7,b7-- 7,a7 by /rik+ ,! ,secret>y & ins]t+ 7i7 ,subject to clause 7ii71 ! ,secret>y 2 & 7,b7 by add+ at ! end ! foll[+ new clause3 7ii7 ,! am\nt waiv$ "u clause 7i7 = a fiscal ye> may n exce$ an am\nt equal to ! errone\s excess paym5ts = m$ical assi/ance describ$ 9 subp>agraph 7,d77i77,,ii7 made = su* fiscal ye> t exce$ ! all[able error rate ( #j4jc4 4 7#c7 9 subp>agraph 7,c71 by /rik+ he 9 ea* place x appe>s & ins]t+ ! ,secret>y 9 ea* su* place2 & 7#d7 9 subp>agraph 7,d77i7-- 7,a7 9 subclause 7,i71 by /rik+ & at ! end2 7,b7 9 subclause 7,,ii71 by /rik+ ! p]iod at ! end & ins]t+ 1 or paym5ts :]e insuffici5t in=mation is available to confirm eligibility1 &2 & 7,c7 by add+ at ! end ! foll[+ new subclause3 7,,iii7 paym5ts 7o!r ?an paym5ts describ$ 9 subclause 7,i77 = items & s]vices furni%$ to an individual :o is n eligible = m$ical assi/ance "u ! ,/ate plan 7or a waiv] ( su* plan7 ) respect to su* items & s]vices1 or paym5ts :]e insuffici5t in=mation is available to confirm eligibility4 4 7b7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply beg9n+ ) respect to fiscal ye> #bjcj4 #gaajg4 ,eligibility r$et]m9ations 7a7 ,9 g5]al ,section #aijb7;e77#ad7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e77#ad77 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,l7 ,frequ5cy ( eligibility r$et]m9ations = c]ta9 individuals 7i7 ,9 g5]al ,subject to clause 7ii71 ) respect to r$et]m9ations ( eligibility = m$ical assi/ance "u a ,/ate plan 7or waiv] ( su* plan7 s*$ul$ on or aft] ! fir/ day ( ! fir/ qu>t] t beg9s aft] ,decemb] #ca1 #bjbf1 a ,/ate %all make su* a r$et]m9ation once e #f mon?s = ! foll[+ individuals3 7,i7 ,individuals enroll$ "u subsection 7a77#aj77;,a77i77,,viii74 7,,ii7 ,individuals describ$ 9 su* subsection :o are o!rwise enroll$ "u a waiv] ( su* plan t provides cov]age t is equival5t to m9imum ess5tial cov]age 7z describ$ 9 section #ejjj;,a7f77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf & det]m9$ 9 accordance ) /&>ds prescrib$ by ! ,secret>y 9 regulations7 to all individuals describ$ 9 subsection 7a77#aj77;,a77i77,,viii74 7ii7 ,exemption ,! requirem5ts describ$ 9 clause 7i7 %all n apply to any individual describ$ 9 subsection 7xx77#i77;,a77ii77,,ii74 7iii7 ,/ate def9$ ,= purposes ( ?is subp>agraph1 ! t]m ,/ate means #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 4 7b7 ,guidance ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is section1 ! ,secret>y ( ,heal? & ,human ,s]vices1 act+ ?r\gh ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 %all issue guidance relat+ to ! implem5tation ( ! am5dm5ts made by ?is section4 7c7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #ge1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaajh4 ,revis+ home equity limit = det]m9+ eligibility = long-t]m c>e s]vices "u ! ,m$icaid program 7a7 ,revis+ home equity limit ,section #aiag7;f77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifp7f77#a77 is am5d$-- 7#a7 9 subp>agraph 7,b7-- 7,a7 by /rik+ ,a ,/ate & ins]t+ 7i7 ,a ,/ate2 7,b7 9 clause 7i71 z ins]t$ by subp>agraph 7,a7-- 7i7 by /rik+ #ejj1jjj & ins]t+ ! am\nt specifi$ 9 subp>agraph 7,a72 & 7ii7 by ins]t+ 1 9 ! case ( an individual's home t is locat$ on a lot t is zon$ = agricultural use1 aft] apply subp>agraph 7,a72 & 7,c7 by add+ at ! end ! foll[+ new clause3 7ii7 ,a ,/ate may elect1 )\t reg>d to ! requirem5ts ( section #aijb7;a77#a7 7relat+ to /atewid5ess7 & section #aijb7;a77#aj77;,b7 7relat+ to comp>ability71 to apply subp>agraph 7,a71 9 ! case ( an individual's home t is n describ$ 9 clause 7i71 by sub/itut+ = ! am\nt specifi$ 9 su* subp>agraph1 an am\nt t exce$s su* am\nt1 b does n exce$ #a1jjj1jjj4 2 & 7#b7 9 subp>agraph 7,c7-- 7,a7 by ins]t+ 7o!r ?an ! am\nt specifi$ 9 subp>agraph 7,b77ii7 7relat+ to c]ta9 non-agricultural homes77 aft] specifi$ 9 ?is p>agraph2 & 7,b7 by add+ at ! end ! foll[+ new s5t5ce3 ,9 ! case t application ( ! prec$+ s5t5ce w\ld result 9 a doll> am\nt 7o!r ?an ! am\nt specifi$ 9 subp>agraph 7,b77i7 7relat+ to c]ta9 agricultural homes77 exce$+ #a1jjj1jjj1 su* am\nt %all be deem$ to be equal to #a1jjj1jjj44 7b7 ,cl>ification ,section #aijb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is am5d$-- 7#a7 9 subsection 7r77#b71 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,?is p>agraph %all n be con/ru$ z p]mitt+ a ,/ate to det]m9e ! eligibility ( an individual = m$ical assi/ance ) respect to nurs+ facility s]vices or o!r long-t]m c>e s]vices )\t application ( ! limit "u section #aiag7;f77#a74 2 & 7#b7 9 subsection 7e77#ad77;,d77iv7-- 7,a7 by /rik+ ,subp>agraphs & ins]t+ 7,i7 ,9 g5]al ,subp>agraphs 2 & 7,b7 by add+ at ! end ! foll[+ new subclause3 7,,ii7 ,application ( home equity int]e/ limit ,section #aiag7;f7 %all apply = purposes ( det]m9+ ! eligibility ( an individual = m$ical assi/ance ) respect to nurs+ facility s]vices or o!r long-t]m c>e s]vices4 4 7c7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply beg9n+ on ,janu>y #a1 #bjbh4 #gaaji4 ,ali5 ,m$icaid eligibility 7a7 ,m$icaid ,section #aijc7v7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7v77 is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ & 7#d7;& ins]t+ 1 7#d71 & 7#e72 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,not)/&+ ! prec$+ p>agraphs ( ?is subsection1 beg9n+ on ,octob] #a1 #bjbf1 except z provid$ 9 p>agraphs 7#b7 & 7#d71 9 no ev5t %all paym5t be made to a ,/ate "u ?is section = m$ical assi/ance furni%$ to an individual unless su* individual is-- 7,a7 a resid5t ( #a ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 or a t]ritory ( ! ,unit$ ,/ates2 & 7,b7 ei!r-- 7i7 a citiz5 or national ( ! ,unit$ ,/ates2 7ii7 an ali5 lawfully admitt$ = p]man5t resid5ce z an immigrant z def9$ by sections #aja7;a77#ae7 & #aja7;a77#bj7 ( ! ,immigration & ,nationality ,act1 exclud+1 among o!rs1 ali5 visitors1 t\ri/s1 diplomats1 & /ud5ts :o ent] ! ,unit$ ,/ates tempor>ily ) no int5tion ( ab&on+ _! resid5ce 9 a =eign c\ntry2 7iii7 an ali5 :o has be5 grant$ ! /atus ( ,cuban & ,haitian entrant1 z def9$ 9 section #eja7;e7 ( ! ,refugee ,education ,assi/ance ,act ( #aihj 7,public ,law #if-dbb72 or 7iv7 an individual :o lawfully resides 9 ! ,unit$ ,/ates 9 accordance ) a ,compact ( ,free ,association ref]r$ to 9 section #djb7;b77#b77;,g7 ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,reconciliation ,act ( #aiif4 4 7b7 ,,*ip ,section #bajg7;e77#a7 ( ! ,social ,security ,act1 z am5d$ by section #gaajc7;b71 is fur!r am5d$-- 7#a7 by r$esignat+ subp>agraphs 7,r7 ?r\gh 7,v7 z p>agraphs 7,s7 ?r\gh 7,w71 respectively2 & 7#b7 by ins]t+ aft] p>agraph 7,q7 ! foll[+3 7,r7 ,section #aijc7v77#e7 7relat+ to paym5ts = m$ical assi/ance furni%$ to ali5s71 except 9 relation to paym5ts = s]vices provid$ "u section #baje7;a77#a77;,d77ii74 4 7c7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #ae1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaaaj4 ,expansion ,,fmap = em]g5cy ,m$icaid 7a7 ,9 g5]al ,section #aije ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7kk7 ,,fmap = treatm5t ( an em]g5cy ,m$ical condition ,not)/&+ subsection 7y7 & 7z71 beg9n+ on ,octob] #a1 #bjbf1 ! ,f$]al m$ical assi/ance p]c5tage = paym5ts = c>e & s]vices describ$ 9 p>agraph 7#b7 ( subsection #aijc7v7 furni%$ to an ali5 describ$ 9 p>agraph 7#a7 ( su* subsection %all n exce$ ! ,f$]al m$ical assi/ance p]c5tage det]m9$ "u subsection 7b7 = su* ,/ate4 4 7b7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #a1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 ,b ,prev5t+ wa/eful sp5d+ #gaaaa4 ,moratorium on implem5tation ( rule relat+ to /aff+ /&>ds = long-t]m c>e facilities "u ! ,m$ic>e & ,m$icaid programs ,! ,secret>y ( ,heal? & ,human ,s]vices %all n1 dur+ ! p]iod beg9n+ on ! date ( ! enactm5t ( ?is section & end+ ,septemb] #cj1 #bjcd1 implem5t1 adm9i/]1 or en=ce ! am5dm5ts made by ! provisions ( ! f9al rule publi%$ by ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices on ,may #aj1 #bjbd1 & titl$ ,m$ic>e & ,m$icaid ,programs2 ,m9imum ,/aff+ ,/&>ds = ,long-,t]m ,c>e ,facilities & ,m$icaid ,in/itutional ,paym5t ,transp>5cy ,report+ 7#hi ,f$4 ,reg4 #djhgf7 to ! foll[+ sections ( "p #dhc ( title #db1 ,code ( ,f$]al ,regulations3 7#a7 ,section #dhc4e4 7#b7 ,section #dhc4ce4 #gaaab4 ,r$uc+ ,/ate ,m$icaid co/s 7a7 ,9 g5]al ,section #aijb7;a77#cd7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#cd77 is am5d$ to read z foll[s3 7#cd7 provide t 9 ! case ( any individual :o has be5 det]m9$ to be eligible = m$ical assi/ance "u ! plan &-- 7,a7 is enroll$ "u p>agraph 7#aj77;,a77i77,,viii71 su* assi/ance w be made available to ! individual = c>e & s]vices includ$ "u ! plan & furni%$ 9 or aft] ! mon? be=e ! mon? 9 :i* ! individual made application 7or application 0 made on ! individual's behalf 9 ! case ( a deceas$ individual7 = su* assi/ance if su* individual 0 7or ^u application w\ld h be57 eligible = su* assi/ance at ! "t su* c>e & s]vices 7 furni%$2 or 7,b7 is n describ$ 9 subp>agraph 7,a71 su* assi/ance w be made available to ! individual = c>e & s]vices includ$ "u ! plan & furni%$ 9 or aft] ! second mon? be=e ! mon? 9 :i* ! individual made application 7or application 0 made on ! individual's behalf 9 ! case ( a deceas$ individual7 = su* assi/ance if su* individual 0 7or ^u application w\ld h be57 eligible = su* assi/ance at ! "t su* c>e & s]vices 7 furni%$2 4 7b7 ,def9ition ( m$ical assi/ance ,section #aije7;a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77 is am5d$ by /rik+ 9 or aft] ! ?ird mon? be=e ! mon? 9 :i* ! recipi5t makes application = assi/ance & ins]t+ 1 ) respect to an individual describ$ 9 section #aijb7;a77#cd77;,a71 9 or aft] ! mon? be=e ! mon? 9 :i* ! recipi5t makes application = assi/ance1 & ) respect to an individual describ$ 9 section #aijb7;a77#cd77;,b71 9 or aft] ! second mon? be=e ! mon? 9 :i* ! recipi5t makes application = assi/ance4 7c7 ,,*ip ,section #bajb7;b77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acig;bb7b77#a77;,b77 is am5d$-- 7#a7 9 clause 7iv71 by /rik+ & at ! end2 7#b7 9 clause 7v71 by /rik+ ! p]iod & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+ new clause3 7vi7 %all1 9 ! case t ! ,/ate elects to provide *ild heal? or pregnancy-relat$ assi/ance to an individual = any p]iod prior to ! mon? 9 :i* ! individual made application = su* assi/ance 7or application 0 made on behalf ( ! individual71 provide t su* assi/ance is n made available to su* individual = items & s]vices includ$ "u ! ,/ate *ild heal? plan 7or waiv] ( su* plan7 t are furni%$ be=e ! second mon? prec$+ ! mon? 9 :i* su* individual made application 7or application 0 made on behalf ( su* individual7 = assi/ance4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to m$ical assi/ance1 *ild heal? assi/ance1 & pregnancy-relat$ assi/ance ) respect to individuals ^: eligibility = su* m$ical assi/ance1 *ild heal? assi/ance1 or pregnancy-relat$ assi/ance is bas$ on an application made on or aft] ! fir/ day ( ! fir/ qu>t] t beg9s aft] ,decemb] #ca1 #bjbf4 7e7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #aj1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaaac4 ,f$]al paym5ts to prohibit$ entities 7a7 ,9 g5]al ,no ,f$]al funds t are consid]$ direct sp5d+ & provid$ to c>ry out a ,/ate plan "u title ,,xix ( ! ,social ,security ,act or a waiv] ( su* a plan %all be us$ to make paym5ts to a prohibit$ entity = items & s]vices furni%$ dur+ ! #a-ye> p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act1 includ+ any paym5ts made directly to ! prohibit$ entity or "u a contract or o!r arrangem5t betwe5 a ,/ate & a cov]$ organization4 7b7 ,def9itions ,9 ?is section3 7#a7 ,prohibit$ entity ,! t]m prohibit$ entity means an entity1 includ+ its affiliates1 subsidi>ies1 successors1 & cl9ics-- 7,a7 t1 z ( ! fir/ day ( ! fir/ qu>t] beg9n+ aft] ! date ( enactm5t ( ?is ,act-- 7i7 is an organization describ$ 9 section #eja7;c77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & exempt f tax "u section #eja7;a7 ( su* ,code2 7ii7 is an ess5tial community provid] describ$ 9 section #aef4bce ( title #de1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ?is ,act71 t is prim>ily engag$ 9 family plann+ s]vices1 reproductive heal?1 & relat$ m$ical c>e2 & 7iii7 provides = abortions1 o!r ?an an abortion-- 7,i7 if ! pregnancy is ! result ( an act ( rape or ince/2 or 7,,ii7 9 ! case :]e a woman suff]s f a physical disord]1 physical injury1 or physical illness1 includ+ a life-endang]+ physical condition caus$ by or aris+ f ! pregnancy itself1 t w\ld1 z c]tifi$ by a physician1 place ! woman 9 dang] ( dea? unless an abortion is p]=m$2 & 7,b7 = :i* ! total am\nt ( ,f$]al & ,/ate exp5ditures "u ! ,m$icaid program "u title ,,xix ( ! ,social ,security ,act = m$ical assi/ance furni%$ 9 fiscal ye> #bjbc made directly1 or by a cov]$ organization1 to ! entity or to any affiliates1 subsidi>ies1 successors1 or cl9ics ( ! entity1 or made to ! entity or to any affiliates1 subsidi>ies1 successors1 or cl9ics ( ! entity z "p ( a nationwide heal? c>e provid] network1 exce$$ #hjj1jjj4 7#b7 ,direct sp5d+ ,! t]m direct sp5d+ has ! mean+ giv5 t t]m "u section #bej7;c7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijj7;c774 7#c7 ,cov]$ organization ,! t]m cov]$ organization means a manag$ c>e entity 7z def9$ 9 section #aicb7;a77#a77;,b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7;a77#a77;,b777 or a prepaid inpati5t heal? plan or prepaid ambulatory heal? plan 7z su* t]ms are def9$ 9 section #aijc7m77#i77;,d7 ( su* ,act 7#db ,u4,s4,c4 #acif;b7m77#i77;,d7774 7#d7 ,/ate ,! t]m ,/ate has ! mean+ giv5 su* t]m 9 section #aaja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acja74 7c7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #a1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 ,c ,/opp+ abusive f9anc+ practices #gaaad4 ,sunsett+ increas$ ,,fmap inc5tive ,section #aije7;ii77#c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7ii77#c77 is am5d$-- 7#a7 by /rik+ :i* has n & ins]t+ ! foll[+3 :i*-- 7,a7 has n 2 7#b7 9 subp>agraph 7,a71 z s ins]t$1 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 beg9s to exp5d am\nts = all su* individuals prior to ,janu>y #a1 #bjbf4 4 #gaaae4 ,provid] taxes 7a7 ,*ange 9 ?re%old = hold h>mless provision ( broad-bas$ heal? c>e relat$ taxes ,section #aijc7w77#d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77#d77 is am5d$-- 7#a7 9 subp>agraph 7,c77ii71 by ins]t+ 1 & = fiscal ye>s beg9n+ on or aft] ,octob] #a1 #bjbf1 ! applicable p]c5t det]m9$ "u subp>agraph 7,d7 %all be sub/itut$ = #f p]c5t ea* place x appe>s aft] ea* place x appe>s2 & 7#b7 by ins]t+ aft] subp>agraph 7,c77ii71 ! foll[+ new subp>agraph3 7,d7 7i7 ,= purposes ( subp>agraph 7,c77ii71 ! applicable p]c5t det]m9$ "u ?is subp>agraph is-- 7,i7 9 ! case ( a non-expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate & a class ( heal? c>e items or s]vices describ$ 9 section #dcc4ef7;a7 ( title #db1 ,code ( ,f$]al ,regulations 7z 9 effect on ,may #a1 #bjbe7-- 7aa7 if1 on ! date ( enactm5t ( ?is subp>agraph1 ! non-expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate has enact$ a tax & imposes su* tax on su* class & ! ,secret>y det]m9es t ! tax is )9 ! hold h>mless ?re%old z ( t date1 ! applicable p]c5t ( net pati5t rev5ue attributable to su* class t has be5 s det]m9$2 & 7bb7 if1 on ! date ( enactm5t ( ?is subp>agraph1 ! non-expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate has n enact$ or does n impose a tax ) respect to su* class1 #j p]c5t2 & 7,,ii7 9 ! case ( an expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate & a class ( heal? c>e items or s]vices describ$ 9 section #dcc4ef7;a7 ( title #db1 ,code ( ,f$]al ,regulations 7z 9 effect on ,may #a1 #bjbe71 subject to clause 7iv7-- 7aa7 if1 on ! date ( enactm5t ( ?is subp>agraph1 ! expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate has enact$ a tax & imposes su* tax on su* class & ! ,secret>y det]m9es t ! tax is )9 ! hold h>mless ?re%old z ( t date1 ! l[] (-- 7,,aa7 ! applicable p]c5t ( net pati5t rev5ue attributable to su* class t has be5 s det]m9$2 & 7,,bb7 ! applicable p]c5t specifi$ 9 clause 7ii7 = ! fiscal ye>2 & 7bb7 if1 on ! date ( enactm5t ( ?is subp>agraph1 ! expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate has n enact$ or does n impose a tax ) respect to su* class1 #j p]c5t4 7ii7 ,= purposes ( clause 7i77,,ii77aa77,,bb71 ! applicable p]c5t is-- 7,i7 = fiscal ye> #bjbh1 #e4e p]c5t2 7,,ii7 = fiscal ye> #bjbi1 #e p]c5t2 7,,iii7 = fiscal ye> #bjcj1 #d4e p]c5t2 7,,iv7 = fiscal ye> #bjca1 #d p]c5t2 & 7,v7 = fiscal ye> #bjcb & ea* subsequ5t fiscal ye>1 #c4e p]c5t4 7iii7 ,= purposes ( clause 7i73 7,i7 ,expansion ,/ate ,! t]m expansion ,/ate means a ,/ate t1 beg9n+ on ,janu>y #a1 #bjad1 or on any date !reaft]1 elects to provide m$ical assi/ance to all individuals describ$ 9 section #aijb7;a77#aj77;,a77i77,,viii7 "u ! ,/ate plan "u ?is title or "u a waiv] ( su* plan4 7,,ii7 ,non-expansion ,/ate ,! t]m non-expansion ,/ate means a ,/ate t is n an expansion ,/ate4 7iv7 ,9 ! case ( a tax ( an expansion ,/ate or unit ( local gov]nm5t 9 su* ,/ate 9 effect on ! date ( enactm5t ( ?is clause1 t applies to a class ( heal? c>e items or s]vices t is describ$ 9 p>agraph 7#c7 or 7#d7 ( section #dcc4ef7;a7 ( title #db1 ,code ( ,f$]al ,regulations 7z 9 effect on ,may #a1 #bjbe71 & = :i*1 on su* date ( enactm5t1 is )9 ! hold h>mless ?re%old 7z det]m9$ by ! ,secret>y71 ! applicable p]c5t ( net pati5t rev5ue attributable to su* class t has be5 s det]m9$ %all apply = a fiscal ye> in/ead ( ! applicable p]c5t specifi$ 9 clause 7ii7 = ! fiscal ye>4 4 7b7 ,non-application to t]ritories ,! am5dm5ts made by ?is section %all only apply ) respect to a ,/ate t is #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 7c7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #bj1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaaaf4 ,/ate direct$ paym5ts 7a7 ,9 g5]al ,subject to subsection 7b71 ! ,secret>y ( ,heal? & ,human ,s]vices 79 ?is section ref]r$ to z ! ,secret>y7 %all revise section #dch4f7;c77#b77;iii7 ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation7 su* t1 ) respect to a paym5t describ$ 9 su* section made = a s]vice furni%$ dur+ a rat+ p]iod beg9n+ on or aft] ! date ( ! enactm5t ( ?is ,act1 ! total paym5t rate = su* s]vice is limit$ to-- 7#a7 9 ! case ( a ,/ate t provides cov]age to all individuals describ$ 9 section #aijb7;a77#aj77;,a77i77,,viii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 t is equival5t to m9imum ess5tial cov]age 7z describ$ 9 section #ejjj;,a7f77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf & det]m9$ 9 accordance ) /&>ds prescrib$ by ! ,secret>y 9 regulations7 "u ! ,/ate plan 7or waiv] ( su* plan7 ( su* ,/ate "u title ,,xix ( su* ,act1 #ajj p]c5t ( ! specifi$ total publi%$ ,m$ic>e paym5t rate 7or1 9 ! abs5ce ( a specifi$ total publi%$ ,m$ic>e paym5t rate1 ! paym5t rate "u a ,m$icaid ,/ate plan 7or "u a waiv] ( su* plan772 or 7#b7 9 ! case ( a ,/ate o!r ?an a ,/ate describ$ 9 p>agraph 7#a71 #aaj p]c5t ( ! specifi$ total publi%$ ,m$ic>e paym5t rate 7or1 9 ! abs5ce ( a specifi$ total publi%$ ,m$ic>e paym5t rate1 ! paym5t rate "u a ,m$icaid ,/ate plan 7or "u a waiv] ( su* plan774 7b7 ,gr&fa!r+ c]ta9 paym5ts ,9 ! case ( a paym5t describ$ 9 section #dch4f7;c77#b77;iii7 ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation7 = :i* writt5 prior approval 7or a good fai? ef=t to receive su* approval1 z det]m9$ by ! ,secret>y7 0 made be=e ,may #a1 #bjbe1 or a paym5t describ$ 9 su* section = a rural hospital 7z def9$ 9 subsection 7d77#b77 = :i* writt5 prior approval 7or a good fai? ef=t to receive su* approval1 z det]m9$ by ! ,secret>y7 0 made by ! date ( enactm5t ( ?is ,act1 = ! rat+ p]iod occurr+ )9 #ahj days ( ! date ( ! enactm5t ( ?is ,act1 or a paym5t s describ$ = su* rat+ p]iod = :i* a complet$ prepr9t 0 submitt$ to ! ,secret>y prior to ! date ( enactm5t ( ?is ,act1 beg9n+ ) ! rat+ p]iod on or aft] ,janu>y #a1 #bjbh1 ! total am\nt ( su* paym5t %all be r$uc$ by #aj p]c5tage po9ts ea* ye> until ! total paym5t rate = su* s]vice is equal to ! rate = su* s]vice specifi$ 9 subsection 7a74 7c7 ,treatm5t ( expansion /ates ,! revisions describ$ 9 subsection 7a7 %all provide t1 ) respect to a ,/ate t beg9s provid+ ! cov]age describ$ 9 p>agraph 7#a7 ( su* subsection on or aft] ! date ( ! enactm5t ( ?is ,act1 ! limitation describ$ 9 su* p>agraph %all apply to su* ,/ate ) respect to a paym5t describ$ 9 section #dch4f7;c77#b77;iii7 ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation7 = a s]vice furni%$ dur+ a rat+ p]iod beg9n+ on or aft] ! date ( enactm5t ( ?is ,act4 7d7 ,def9itions ,9 ?is section3 7#a7 ,rat+ p]iod ,! t]m rat+ p]iod has ! mean+ giv5 su* t]m 9 section #dch4b ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation74 7#b7 ,rural hospital ,! t]m rural hospital means ! foll[+3 7,a7 ,a subsection 7d7 hospital 7z def9$ 9 p>agraph 7#a77;,b7 ( section #ahhf7;d7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acieww7d777 t-- 7i7 is locat$ 9 a rural area 7z def9$ 9 p>agraph 7#b77;,d7 ( su* section72 7ii7 is treat$ z be+ locat$ 9 a rural area pursuant to p>agraph 7#h77;,e7 ( su* section2 or 7iii7 is locat$ 9 a rural c5sus tract ( a metropolitan /ati/ical area 7z det]m9$ "u ! mo/ rec5t modification ( ! ,goldsmi? ,modification1 orig9ally publi%$ 9 ! ,f$]al ,regi/] on ,febru>y #bg1 #aiib 7#eg ,f$4 ,reg4 #fgbe774 7,b7 ,a critical access hospital 7z def9$ 9 section #ahfa7mm77#a7 ( su* ,act 7#db ,u4,s4,c4 #aciex7mm77#a7774 7,c7 ,a sole community hospital 7z def9$ 9 section #ahhf7;d77#e77;,d77iii7 ( su* ,act 7#db ,u4,s4,c4 #acieww7d77#e77;,d77iii7774 7,d7 ,a ,m$ic>e-dep5d5t1 small rural hospital 7z def9$ 9 section #ahhf7;d77#e77;,g77iv7 ( su* ,act 7#db ,u4,s4,c4 #acieww7d77#e77;,g77iv7774 7,e7 ,a l[-volume hospital 7z def9$ 9 section #ahhf7;d77#ab77;,c7 ( su* ,act 7#db ,u4,s4,c4 #acieww7d77#ab77;,c7774 7,f7 ,a rural em]g5cy hospital 7z def9$ 9 section #ahfa7kkk77#b7 ( su* ,act 7#db ,u4,s4,c4 #aciex7kkk77#b7774 7#c7 ,/ate ,! t]m ,/ate means #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 7#d7 ,total publi%$ m$ic>e paym5t rate ,! t]m total publi%$ ,m$ic>e paym5t rate has ! mean+ giv5 to su* t]m 9 section #dch4f7;a7 ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation74 7#e7 ,writt5 prior approval ,! t]m writt5 prior approval has ! mean+ giv5 to su* t]m 9 section #dch4f7;c77#b77;i7 ( title #db1 ,code ( ,f$]al ,regulations 7or a successor regulation74 7e7 ,fund+ ,!re are appropriat$ out ( any monies 9 ! ,treasury n o!rwise appropriat$ #g1jjj1jjj = ea* ( fiscal ye>s #bjbf ?r\gh #bjcc = purposes ( c>ry+ out ?is section1 to rema9 available until exp5d$4 #gaaag4 ,requirem5ts reg>d+ waiv] ( uni=m tax requirem5t = ,m$icaid provid] tax 7a7 ,9 g5]al ,section #aijc7w7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77 is am5d$-- 7#a7 9 p>agraph 7#c77;,e71 by ins]t+ aft] clause 7ii77,,ii7 ! foll[+ new clause3 7iii7 ,= purposes ( clause 7ii77,i71 a tax is n consid]$ to be g5]ally r$i/ributive if any ( ! foll[+ conditions apply3 7,i7 ,)9 a p]missible class1 ! tax rate impos$ on any taxpay] or tax rate gr\p 7z def9$ 9 p>agraph 7#g77;,j77 explicitly def9$ by its relatively l[] volume or p]c5tage ( ,m$icaid taxable units 7z def9$ 9 p>agraph 7#g77;,h77 is l[] ?an ! tax rate impos$ on any o!r taxpay] or tax rate gr\p explicitly def9$ by its relatively high] volume or p]c5tage ( ,m$icaid taxable units4 7,,ii7 ,)9 a p]missible class1 ! tax rate impos$ on any taxpay] or tax rate gr\p 7z s def9$7 bas$ ^u its ,m$icaid taxable units 7z s def9$7 is high] ?an ! tax rate impos$ on any taxpay] or tax rate gr\p bas$ ^u its non-,m$icaid taxable unit 7z def9$ 9 p>agraph 7#g77;,i774 7,,iii7 ,! tax excludes or imposes a l[] tax rate on a taxpay] or tax rate gr\p 7z s def9$7 bas$ on or def9$ by any description t results 9 ! same effect z describ$ 9 subclause 7,i7 or 7,,ii7 = a taxpay] or tax rate gr\p4 ,*>act]i/ics t may indicate su* type ( exclusion include ! use ( t]m9ology to e/abli% a tax rate gr\p-- 7aa7 bas$ on paym5ts or exp5ditures made "u ! program "u ?is title )\t m5tion+ ! t]m ,m$icaid 7or any simil> t]m7 to accompli% ! same effect z describ$ 9 subclause 7,i7 or 7,,ii72 or 7bb7 t closely approximates a taxpay] or tax rate gr\p "u ! program "u ?is title1 to ! same effect z describ$ 9 subclause 7,i7 or 7,,ii74 2 & 7#b7 9 p>agraph 7#g71 by add+ at ! end ! foll[+ new subp>agraphs3 7,h7 ,! t]m ,m$icaid taxable unit means a unit t is be+ tax$ )9 a heal? c>e relat$ tax t is applicable to ! program "u ?is title4 ,su* t]m includes a unit t is us$ z ! basis =-- 7i7 paym5t "u ! program "u ?is title 7su* z ,m$icaid b$ days72 7ii7 ,m$icaid rev5ue2 7iii7 co/s associat$ ) ! program "u ?is title 7su* z ,m$icaid *>ges1 claims1 or exp5ditures72 & 7iv7 o!r units associat$ ) ! program "u ?is title1 z det]m9$ by ! ,secret>y4 7,i7 ,! t]m non-,m$icaid taxable unit means a unit t is be+ tax$ )9 a heal? c>e relat$ tax t is n applicable to ! program "u ?is title4 ,su* t]m includes a unit t is us$ z ! basis =-- 7i7 paym5t by non-,m$icaid pay]s 7su* z non-,m$icaid b$ days72 7ii7 non-,m$icaid rev5ue2 7iii7 co/s t are n associat$ ) ! program "u ?is title 7su* z non-,m$icaid *>ges1 non-,m$icaid claims1 or non-,m$icaid exp5ditures72 & 7iv7 o!r units n associat$ ) ! program "u ?is title1 z det]m9$ by ! ,secret>y4 7,j7 ,! t]m tax rate gr\p means a gr\p ( entities conta9$ )9 a p]missible class ( a heal? c>e relat$ tax t are tax$ at ! same rate4 4 7b7 ,non-application to t]ritories ,! am5dm5ts made by ?is section %all only apply ) respect to a ,/ate t is #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect ^u ! date ( enactm5t ( ?is ,act1 subject to any applicable transition p]iod det]m9$ appropriate by ! ,secret>y ( ,heal? & ,human ,s]vices1 n to exce$ #c fiscal ye>s4 #gaaah4 ,requir+ budget neutrality = ,m$icaid demon/ration projects "u section #aaae 7a7 ,9 g5]al ,section #aaae ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acae7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,requirem5t ( budget neutrality = ,m$icaid demon/ration projects 7#a7 ,9 g5]al ,beg9n+ ,janu>y #a #bjbg1 ! ,secret>y may n approve an application = 7or r5ewal or am5dm5t (7 an exp]im5tal1 pilot1 or demon/ration project und]tak5 "u subsection 7a7 to promote ! objectives ( title ,,xix 9 a ,/ate 79 ?is subsection ref]r$ to z a ,m$icaid demon/ration project7 unless ! ,*ief ,actu>y = ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices c]tifies t su* project1 or1 9 ! case ( a r5ewal1 ! duration ( ! prec$+ waiv]1 is n expect$ to result 9 an increase 9 ! am\nt ( ,f$]al exp5ditures comp>$ to ! am\nt t su* exp5ditures w\ld o!rwise be 9 ! abs5ce ( su* project4 ,= purposes ( ?is subsection1 exp5ditures = ! cov]age ( populations & s]vices t ! ,/ate c\ld h o!rwise provid$ ?r\gh its ,m$icaid ,/ate plan or o!r au?ority "u title ,,xix1 includ+ exp5ditures t c\ld be made "u su* au?ority b = ! provision ( su* s]vices at a diff]5t site ( s]vice ?an au?oriz$ "u su* ,/ate plan or o!r au?ority1 %all be consid]$ exp5ditures 9 ! abs5ce ( su* a project4 7#b7 ,treatm5t ( sav+s ,9 ! ev5t t exp5ditures ) respect to a ,/ate "u a ,m$icaid demon/ration project are1 dur+ an approval p]iod = su* project1 less ?an ! am\nt ( su* exp5ditures t w\ld h o!rwise be5 made 9 ! abs5ce ( su* project1 ! ,secret>y %all specify ! me?odology to be us$ ) respect to ! subsequ5t approval p]iod = su* project = purposes ( tak+ ! diff]5ce betwe5 su* exp5ditures into acc\nt4 4 7b7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #e1jjj1jjj = ea* ( fiscal ye>s #bjbf & #bjbg1 to rema9 available until exp5d$4 ,d ,increas+ p]sonal acc\ntability #gaaai4 ,requirem5t = ,/ates to e/abli% ,m$icaid community engagem5t requirem5ts = c]ta9 individuals 7a7 ,9 g5]al ,section #aijb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 z am5d$ by sections #gaajc & #gaajd1 is fur!r am5d$ by add+ at ! end ! foll[+ new subsection3 7xx7 ,community engagem5t requirem5t = applicable individuals 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#aa71 beg9n+ n lat] ?an ! fir/ day ( ! fir/ qu>t] t beg9s aft] ,decemb] #ca1 #bjbf1 or1 at ! option ( ! ,/ate "u a waiv] or demon/ration project "u section #aaae or ! ,/ate plan1 su* e>li] date z ! ,/ate may specify1 subject to ! succe$+ provisions ( ?is subsection1 a ,/ate %all provide1 z a condition ( eligibility = m$ical assi/ance = an applicable individual1 t su* individual is requir$ to demon/rate community engagem5t "u p>agraph 7#b7-- 7,a7 9 ! case ( an applicable individual :o has fil$ an application = m$ical assi/ance "u a ,/ate plan 7or a waiv] ( su* plan7 "u ?is title1 = #a or m b n m ?an #c 7z specifi$ by ! ,/ate7 consecutive mon?s imm$iately prec$+ ! mon? dur+ :i* su* individual applies = su* m$ical assi/ance2 & 7,b7 9 ! case ( an applicable individual enroll$ & receiv+ m$ical assi/ance "u a ,/ate plan 7or "u a waiv] ( su* plan7 "u ?is title1 = #a or m 7z specifi$ by ! ,/ate7 mon?s1 :e!r or n consecutive-- 7i7 dur+ ! p]iod betwe5 su* individual's mo/ rec5t det]m9ation 7or r$et]m9ation1 z applicable7 ( eligibility & su* individual's next regul>ly s*$ul$ r$et]m9ation ( eligibility 7z v]ifi$ by ! ,/ate z "p ( su* regul>ly s*$ul$ r$et]m9ation ( eligibility72 or 7ii7 9 ! case ( a ,/ate t has elect$ "u p>agraph 7#d7 to conduct m frequ5t v]ifications ( compliance ) ! requirem5t to demon/rate community engagem5t1 dur+ ! p]iod betwe5 ! mo/ rec5t & next su* v]ification ) respect to su* individual4 7#b7 ,community engagem5t compliance describ$ ,subject to p>agraph 7#c71 an applicable individual demon/rates community engagem5t "u ?is p>agraph = a mon? if su* individual meets #a or m ( ! foll[+ conditions ) respect to su* mon?1 z det]m9$ 9 accordance ) crit]ia e/abli%$ by ! ,secret>y ?r\gh regulation3 7,a7 ,! individual works n less ?an #hj h\rs4 7,b7 ,! individual completes n less ?an #hj h\rs ( community s]vice4 7,c7 ,! individual p>ticipates 9 a "w program = n less ?an #hj h\rs4 7,d7 ,! individual is enroll$ 9 an educational program at lea/ half-"t4 7,e7 ,! individual engages 9 any comb9ation ( ! activities describ$ 9 subp>agraphs 7,a7 ?r\gh 7,d71 = a total ( n less ?an #hj h\rs4 7,f7 ,! individual has a mon?ly income t is n less ?an ! applicable m9imum wage requirem5t "u section #f ( ! ,fair ,labor ,/&>ds ,act ( #aich1 multipli$ by #hj h\rs4 7,g7 ,! individual _h an av]age mon?ly income ov] ! prec$+ #f mon?s t is n less ?an ! applicable m9imum wage requirem5t "u section #f ( ! ,fair ,labor ,/&>ds ,act ( #aich multipli$ by #hj h\rs1 & is a seasonal work]1 z describ$ 9 section #de,r7d77#e77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 4 7#c7 ,exceptions 7,a7 ,m&atory exception = c]ta9 individuals ,! ,/ate %all deem an applicable individual to h demon/rat$ community engagem5t "u p>agraph 7#b7 = a mon?1 & may elect to n require an individual to v]ify in=mation result+ 9 su* deem+1 if-- 7i7 = "p or all ( su* mon?1 ! individual-- 7,i7 0 a specifi$ exclud$ individual 7z def9$ 9 p>agraph 7#i77;,a77ii772 or 7,,ii7 0-- 7aa7 "u ! age ( #ai2 7bb7 entitl$ to1 or enroll$ =1 b5efits "u "p ,a ( title ,,xviii1 or enroll$ = b5efits "u "p ,b ( title ,,xviii2 or 7cc7 describ$ 9 any ( subclauses 7,i7 ?r\gh 7,,vii7 ( subsection 7a77#aj77;,a77i72 or 7ii7 at any po9t dur+ ! #c-mon? p]iod end+ on ! fir/ day ( su* mon?1 ! individual 0 an inmate ( a public in/itution4 7,b7 ,optional exception = %ort-t]m h>d%ip ev5ts 7i7 ,9 g5]al ,! ,/ate plan 7or waiv] ( su* plan7 may provide1 9 ! case ( an applicable individual :o exp]i5ces a %ort-t]m h>d%ip ev5t dur+ a mon?1 t ! ,/ate %all1 "u proc$ures e/abli%$ by ! ,/ate 79 accordance ) /&>ds specifi$ by ! ,secret>y71 9 ! case ( a %ort-t]m h>d%ip ev5t describ$ 9 clause 7ii77,,ii7 &1 ^u ! reque/ ( su* individual1 a %ort-t]m h>d%ip ev5t describ$ 9 subclause 7,i7 or 7,,iii7 ( clause 7ii71 deem su* individual to h demon/rat$ community engagem5t "u p>agraph 7#b7 = su* mon?4 7ii7 ,%ort-t]m h>d%ip ev5t def9$ ,= purposes ( ?is subp>agraph1 an applicable individual exp]i5ces a %ort-t]m h>d%ip ev5t dur+ a mon? if1 = "p or all ( su* mon?-- 7,i7 su* individual receives inpati5t hospital s]vices1 nurs+ facility s]vices1 s]vices 9 an int]m$iate c>e facility = individuals ) intellectual disabilities1 inpati5t psy*iatric hospital s]vices1 or su* o!r s]vices ( simil> acuity 7includ+ outpati5t c>e relat+ to o!r s]vices specifi$ 9 ?is subclause7 z ! ,secret>y det]m9es appropriate2 7,,ii7 su* individual resides 9 a c\nty 7or equival5t unit ( local gov]nm5t7-- 7aa7 9 :i* !re exi/s an em]g5cy or disa/] decl>$ by ! ,presid5t pursuant to ! ,national ,em]g5cies ,act or ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act2 or 7bb7 t1 subject to a reque/ f ! ,/ate to ! ,secret>y1 made 9 su* =m1 at su* "t1 & conta9+ su* in=mation z ! ,secret>y may require1 has an unemploym5t rate t is at or above ! less] (-- 7,,aa7 #h p]c5t2 or 7,,bb7 #a4e times ! national unemploym5t rate2 or 7,,iii7 su* individual or _! dep5d5t mu/ travel outside ( _! community = an ext5d$ p]iod ( "t to receive m$ical s]vices necess>y to treat a s]i\s or complex m$ical condition 7z describ$ 9 p>agraph 7#i77;,a77ii77,v77ee77 t are n available )9 _! community ( resid5ce4 7#d7 ,option to conduct m frequ5t compliance v]ifications ,) respect to an applicable individual enroll$ & receiv+ m$ical assi/ance "u a ,/ate plan 7or a waiv] ( su* plan7 "u ?is title1 ! ,/ate %all v]ify 79 accordance ) proc$ures specifi$ by ! ,secret>y7 t ea* su* individual has met ! requirem5t to demon/rate community engagem5t "u p>agraph 7#a7 dur+ ea* su* individual's regul>ly s*$ul$ r$et]m9ation ( eligibility1 except t a ,/ate may provide = su* v]ifications m frequ5tly4 7#e7 ,ex p>te v]ifications ,= purposes ( v]ify+ t an applicable individual has met ! requirem5t to demon/rate community engagem5t "u p>agraph 7#a71 or det]m9+ su* individual to be deem$ to h demon/rat$ community engagem5t "u p>agraph 7#c71 or t an individual is a specifi$ exclud$ individual "u p>agraph 7#i77;,a77ii71 ! ,/ate %all1 9 accordance ) /&>ds e/abli%$ by ! ,secret>y1 e/abli% processes & use reliable in=mation available to ! ,/ate 7su* z payroll data or paym5ts or enc\nt] data "u ?is title = individuals & data on paym5ts to su* individuals = ! provision ( s]vices cov]$ "u ?is title7 )\t requir+1 :]e possible1 ! applicable individual to submit additional in=mation4 7#f7 ,proc$ure 9 ! case ( noncompliance 7,a7 ,9 g5]al ,if a ,/ate is unable to v]ify t an applicable individual has met ! requirem5t to demon/rate community engagem5t "u p>agraph 7#a7 7includ+1 if applicable1 by v]ify+ t su* individual 0 deem$ to h demon/rat$ community engagem5t "u p>agraph 7#c77 ! ,/ate %all 79 accordance ) /&>ds specifi$ by ! ,secret>y7-- 7i7 provide su* individual ) ! notice ( noncompliance describ$ 9 subp>agraph 7,b72 7ii7 7,i7 provide su* individual ) a p]iod ( #cj cal5d> days1 beg9n+ on ! date on :i* su* notice ( noncompliance is receiv$ by ! individual1 to-- 7aa7 make a satisfactory %[+ to ! ,/ate ( compliance ) su* requirem5t 7includ+1 if applicable1 by %[+ t su* individual 0 or %\ld be deem$ to h demon/rat$ community engagem5t "u p>agraph 7#c772 or 7bb7 make a satisfactory %[+ to ! ,/ate t su* requirem5t does n apply to su* individual on ! basis t su* individual does n meet ! def9ition ( applicable individual "u p>agraph 7#i77;,a72 & 7,,ii7 if su* individual is enroll$ "u ! ,/ate plan 7or a waiv] ( su* plan7 "u ?is title1 cont9ue to provide su* individual ) m$ical assi/ance dur+ su* #cj-;cal5d>-day p]iod2 & 7iii7 if no su* satisfactory %[+ is made & ! individual is n a specifi$ exclud$ individual describ$ 9 p>agraph 7#i77;,a77ii71 d5y su* individual's application = m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 or1 z applicable1 dis5roll su* individual f ! plan 7or waiv] ( su* plan7 n lat] ?an ! end ( ! mon? foll[+ ! mon? 9 :i* su* #cj-;cal5d>-day p]iod ends1 provid$ t-- 7,i7 ! ,/ate fir/ det]m9es :e!r1 ) respect to ! individual1 !re is any o!r basis = eligibility = m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 or = ano!r insurance af=dability program2 & 7,,ii7 ! individual is provid$ writt5 notice & grant$ an opportunity = a fair he>+ 9 accordance ) subsection 7a77#c74 7,b7 ,notice ,! notice ( noncompliance provid$ to an applicable individual "u subp>agraph 7,a77i7 %all include in=mation 79 accordance ) /&>ds specifi$ by ! ,secret>y7 on-- 7i7 h[ su* individual may make a satisfactory %[+ ( compliance ) su* requirem5t 7z describ$ 9 subp>agraph 7,a77ii77 or make a satisfactory %[+ t su* requirem5t does n apply to su* individual on ! basis t su* individual does n meet ! def9ition ( applicable individual "u p>agraph 7#i77;,a72 & 7ii7 h[ su* individual may reapply = m$ical assi/ance "u ! ,/ate plan 7or a waiv] ( su* plan7 "u ?is title 9 ! case t su* individuals' application is d5i$ or1 z applicable1 9 ! case t su* individual is dis5roll$ f ! plan 7or waiv]74 7#g7 ,treatm5t ( noncompliant individuals 9 relation to c]ta9 o!r provisions 7,a7 ,c]ta9 ,,fmap increases ,a ,/ate %all n be treat$ z n provid+ m$ical assi/ance to all individuals describ$ 9 section #aijb7;a77#aj77;,a77i77,,viii71 or z n exp5d+ am\nts = all su* individuals "u ! ,/ate plan 7or waiv] ( su* plan71 solely because su* an individual is det]m9$ ineligible = m$ical assi/ance "u ! ,/ate plan 7or waiv]7 on ! basis ( a failure to meet ! requirem5t to demon/rate community engagem5t "u p>agraph 7#a74 7,b7 ,o!r provisions ,= purposes ( section #cf;,b7c77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 an individual %all be deem$ to be eligible = m9imum ess5tial cov]age describ$ 9 section #ejjj;,a7f77#a77;,a77ii7 ( su* ,code = a mon? if su* individual w\ld h be5 eligible = m$ical assi/ance "u a ,/ate plan 7or a waiv] ( su* plan7 "u ?is title b = a failure to meet ! requirem5t to demon/rate community engagem5t "u p>agraph 7#a74 7#h7 ,outrea* 7,a7 ,9 g5]al ,9 accordance ) /&>ds specifi$ by ! ,secret>y1 beg9n+ n lat] ?an ! date t prec$es ,decemb] #ca1 #bjbf 7or1 if ! ,/ate elects "u p>agraph 7#a7 to specify an e>li] date1 su* e>li] date7 by ! numb] ( mon?s specifi$ by ! ,/ate "u p>agraph 7#a77;,a7 plus #c mon?s1 & p]iodically !reaft]1 ! ,/ate %all notify applicable individuals enroll$ "u a ,/ate plan 7or waiv]7 "u ?is title ( ! requirem5t to demon/rate community engagem5t "u ?is subsection4 ,su* notice %all include in=mation on-- 7i7 h[ to comply ) su* requirem5t1 includ+ an explanation ( ! exceptions to su* requirem5t "u p>agraph 7#c7 & ! def9ition ( ! t]m applicable individual "u p>agraph 7#i77;,a72 7ii7 ! consequ5ces ( noncompliance ) su* requirem5t2 & 7iii7 h[ to report to ! ,/ate any *ange 9 ! individual's /atus t c\ld result 9-- 7,i7 ! applicability ( an exception "u p>agraph 7#c7 7or ! end ( ! applicability ( su* an exception72 or 7,,ii7 ! individual qualify+ z a specifi$ exclud$ individual "u p>agraph 7#i77;,a77ii74 7,b7 ,=m ( outrea* notice ,a notice requir$ "u subp>agraph 7,a7 %all be deliv]$-- 7i7 by regul> mail 7or1 if elect$ by ! individual1 9 an electronic =mat72 & 7ii7 9 #a or m additional =ms1 :i* may include telephone1 text message1 an int]net website1 o!r commonly available electronic means1 & su* o!r =ms z ! ,secret>y det]m9es appropriate4 7#i7 ,def9itions ,9 ?is subsection3 7,a7 ,applicable individual 7i7 ,9 g5]al ,! t]m applicable individual means an individual 7o!r ?an a specifi$ exclud$ individual 7z def9$ 9 clause 7ii777-- 7,i7 :o is eligible to enroll 7or is enroll$7 "u ! ,/ate plan "u subsection 7a77#aj77;,a77i77,,viii72 or 7,,ii7 :o-- 7aa7 is o!rwise eligible to enroll 7or is enroll$7 "u a waiv] ( su* plan t provides cov]age t is equival5t to m9imum ess5tial cov]age 7z describ$ 9 section #ejjj;,a7f77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf & z det]m9$ 9 accordance ) /&>ds prescrib$ by ! ,secret>y 9 regulations72 & 7bb7 has atta9$ ! age ( #ai & is "u #fe ye>s ( age1 is n pregnant1 is n entitl$ to1 or enroll$ =1 b5efits "u "p ,a ( title ,,xviii1 or enroll$ = b5efits "u "p ,b ( title ,,xviii1 & is n o!rwise eligible to enroll "u su* plan4 7ii7 ,specifi$ exclud$ individual ,= purposes ( clause 7i71 ! t]m specifi$ exclud$ individual means an individual1 z det]m9$ by ! ,/ate 79 accordance ) /&>ds specifi$ by ! ,secret>y7-- 7,i7 :o is describ$ 9 subsection 7a77#aj77;,a77i77,,ix72 7,,ii7 :o-- 7aa7 is an ,indian or an ,urban ,indian 7z su* t]ms are def9$ 9 p>agraphs 7#ac7 & 7#bh7 ( section #d ( ! ,indian ,heal? ,c>e ,improvem5t ,act72 7bb7 is a ,cali=nia ,indian describ$ 9 section #hji7;a7 ( su* ,act2 or 7cc7 has o!rwise be5 det]m9$ eligible z an ,indian = ! ,indian ,heal? ,s]vice "u regulations promulgat$ by ! ,secret>y2 7,,iii7 :o is ! p>5t1 gu>dian1 c>etak] relative1 or family c>egiv] 7z def9$ 9 section #b ( ! ,,raise ,family ,c>egiv]s ,act7 ( a dep5d5t *ild #ac ye>s ( age & "u or a disabl$ individual2 7,,iv7 :o is a vet]an ) a disability rat$ z total "u section #aaee ( title #ch1 ,unit$ ,/ates ,code2 7,v7 :o is m$ically frail or o!rwise has special m$ical ne$s 7z def9$ by ! ,secret>y71 includ+ an individual-- 7aa7 :o is bl9d or disabl$ 7z def9$ 9 section #afad72 7bb7 ) a sub/ance use disord]2 7cc7 ) a disabl+ m5tal disord]2 7dd7 ) a physical1 intellectual or developm5tal disability t significantly impairs _! ability to p]=m #a or m activities ( daily liv+2 or 7ee7 ) a s]i\s or complex m$ical condition2 7,,vi7 :o-- 7aa7 is 9 compliance ) any requirem5ts impos$ by ! ,/ate pursuant to section #djg2 or 7bb7 is a memb] ( a h\sehold t receives supplem5tal nutrition assi/ance program b5efits "u ! ,food & ,nutrition ,act ( #bjjh & is n exempt f a "w requirem5t "u su* ,act2 7,,vii7 :o is p>ticipat+ 9 a drug addiction or alcoholic treatm5t & rehabilitation program 7z def9$ 9 section #c7;h7 ( ! ,food & ,nutrition ,act ( #bjjh72 7,,viii7 :o is an inmate ( a public in/itution2 or 7,,ix7 :o is pregnant or entitl$ to po/p>tum m$ical assi/ance "u p>agraph 7#e7 or 7#af7 ( subsection 7e74 7,b7 ,educational program ,! t]m educational program includes-- 7i7 an in/itution ( high] education 7z def9$ 9 section #aja ( ! ,high] ,education ,act ( #aife72 & 7ii7 a program ( c>e] & te*nical education 7z def9$ 9 section #c ( ! ,c>l ,d4 ,p]k9s ,c>e] & ,te*nical ,education ,act ( #bjjf74 7,c7 ,/ate ,! t]m ,/ate means #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 7,d7 ,"w program ,! t]m "w program has ! mean+ giv5 su* t]m 9 section #f7o77#a7 ( ! ,food & ,nutrition ,act ( #bjjh4 7#aj7 ,prohibit+ waiv] ( community engagem5t requirem5ts ,not)/&+ section #aaae7;a71 ! provisions ( ?is subsection may n be waiv$4 7#aa7 ,special implem5tation rule 7,a7 ,9 g5]al ,subject to subp>agraph 7,c71 ! ,secret>y may exempt a ,/ate f compliance ) ! requirem5ts ( ?is subsection if-- 7i7 ! ,/ate submits to ! ,secret>y a reque/ = su* exemption1 made 9 su* =m & at su* "t z ! ,secret>y may require1 & includ+ ! in=mation specifi$ 9 subp>agraph 7,b72 & 7ii7 ! ,secret>y det]m9es t bas$ on su* reque/1 ! ,/ate is demon/rat+ a good fai? ef=t to comply ) ! requirem5ts ( ?is subsection4 7,b7 ,good fai? ef=t det]m9ation ,9 det]m9+ :e!r a ,/ate is demon/rat+ a good fai? ef=t = purposes ( subp>agraph 7,a77ii71 ! ,secret>y %all consid]-- 7i7 any actions tak5 by ! ,/ate t[>d compliance ) ! requirem5ts ( ?is subsection2 7ii7 any significant b>ri]s to or *all5ges 9 meet+ su* requirem5ts1 includ+ relat$ to fund+1 design1 developm5t1 procurem5t1 or in/allation ( necess>y sy/ems or res\rces2 7iii7 ! ,/ate's detail$ plan & timel9e = a*iev+ full compliance ) su* requirem5ts1 includ+ any mile/ones ( su* plan 7z def9$ by ! ,secret>y72 & 7iv7 any o!r crit]ia det]m9$ appropriate by ! ,secret>y4 7,c7 ,duration ( exemption 7i7 ,9 g5]al ,an exemption grant$ "u subp>agraph 7,a7 %all expire n lat] ?an ,decemb] #ca1 #bjbh1 & may n be r5ew$ beyond su* date4 7ii7 ,e>ly t]m9ation ,! ,secret>y may t]m9ate an exemption grant$ "u subp>agraph 7,a7 prior to ! expiration date ( su* exemption if ! ,secret>y det]m9$ t ! ,/ate has-- 7,i7 fail$ to comply ) ! report+ requirem5ts describ$ 9 subp>agraph 7,d72 or 7,,ii7 bas$ on ! in=mation provid$ pursuant to subp>agraph 7,d71 fail$ to make cont9u$ good fai? ef=ts t[>d compliance ) ! requirem5ts ( ?is subsection4 7,d7 ,report+ requirem5ts ,a ,/ate grant$ an exemption "u subp>agraph 7,a7 %all submit to ! ,secret>y-- 7i7 qu>t]ly progress reports on ! ,/ate's /atus 9 a*iev+ ! mile/ones t[>d full compliance describ$ 9 subp>agraph 7,b77iii72 & 7ii7 in=mation on specific risks or newly id5tifi$ b>ri]s or *all5ges to full compliance1 includ+ ! ,/ate's plan to mitigate su* risks1 b>ri]s1 or *all5ges4 4 7b7 ,con=m+ am5dm5t ,section #aijb7;a77#aj77;,a77i77,,viii7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 is am5d$ by /rik+ subject to subsection 7k7 & ins]t+ subject to subsections 7k7 & 7xx74 7c7 ,prohibit+ conflicts ( int]e/ ,a ,/ate %all n use a ,m$icaid manag$ c>e entity or o!r specifi$ entity 7z su* t]ms are def9$ 9 section #aijc7m77#i77;,d771 or o!r contractor to det]m9e b5efici>y compliance "u su* section unless ! contractor has no direct or indirect f9ancial relation%ip ) any ,m$icaid manag$ c>e entity or o!r specifi$ entity t is responsible = provid+ or arrang+ = cov]age ( m$ical assi/ance = individuals enroll$ ) ! entity pursuant to a contract ) su* ,/ate4 7d7 ,int]im f9al rulemak+ ,n lat] ?an ,june #a1 #bjbf1 ! ,secret>y ( ,heal? & ,human ,s]vices %all promulgate an int]im f9al rule = purposes ( implem5t+ ! provisions (1 & ! am5dm5ts made by1 ?is section4 ,any action tak5 to implem5t ! provisions (1 & ! am5dm5ts made by1 ?is section %all n be subject to ! provisions ( section #eec ( title #e1 ,unit$ ,/ates ,code4 7e7 ,developm5t ( gov]nm5t effici5cy grants to ,/ates 7#a7 ,9 g5]al ,9 ord] = ,/ates to e/abli% sy/ems necess>y to c>ry out ! provisions (1 & am5dm5ts made by1 ?is section or o!r sections ( ?is *apt] t p]ta9 to conduct+ eligibility det]m9ations or r$et]m9ations1 ! ,secret>y ( ,heal? & ,human ,s]vices %all-- 7,a7 out ( am\nts appropriat$ "u p>agraph 7#c77;,a71 aw>d to ea* ,/ate a grant equal to ! am\nt specifi$ 9 p>agraph 7#b7 = su* ,/ate2 & 7,b7 out ( am\nts appropriat$ "u p>agraph 7#c77;,b71 di/ribute an equal am\nt among su* ,/ates4 7#b7 ,am\nt specifi$ ,= purposes ( p>agraph 7#a77;,a71 ! am\nt specifi$ 9 ?is p>agraph is an am\nt t be>s ! same ratio to ! am\nt appropriat$ "u p>agraph 7#c77;,a7 z ! numb] ( applicable individuals 7z def9$ 9 section #aijb7xx7 ( ! ,social ,security ,act1 z add$ by subsection 7a77 resid+ 9 su* ,/ate be>s to ! total numb] ( su* individuals resid+ 9 all ,/ates1 z ( ,m>* #ca1 #bjbe4 7#c7 ,fund+ ,!re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$-- 7,a7 #ajj1jjj1jjj = fiscal ye> #bjbf = purposes ( aw>d+ grants "u p>agraph 7#a77;,a71 to rema9 available until exp5d$2 & 7,b7 #ajj1jjj1jjj = fiscal ye> #bjbf = purposes ( aw>d grants "u p>agraph 7#a77;,b71 to rema9 available until exp5d$4 7#d7 ,def9ition ,9 ?is subsection1 ! t]m ,/ate means #a ( ! #ej ,/ates & ! ,di/rict ( ,columbia4 7f7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #bjj1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 #gaabj4 ,modify+ co/ %>+ requirem5ts = c]ta9 expansion individuals "u ! ,m$icaid program 7a7 ,9 g5]al ,section #aiaf ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifo7 is am5d$-- 7#a7 9 subsection 7a71 9 ! matt] prec$+ p>agraph 7#a71 by ins]t+ 7o!r ?an1 beg9n+ ,octob] #a1 #bjbh1 specifi$ individuals 7z def9$ 9 subsection 7k77#c777 aft] individuals2 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7k7 ,special rules = c]ta9 expansion individuals 7#a7 ,premiums ,beg9n+ ,octob] #a1 #bjbh1 ! ,/ate plan %all provide t 9 ! case ( a specifi$ individual 7z def9$ 9 p>agraph 7#c77 :o is eligible "u ! plan1 no enrollm5t fee1 premium1 or simil> *>ge w be impos$ "u ! plan4 7#b7 ,requir$ imposition ( co/ %>+ 7,a7 ,9 g5]al ,subject to subp>agraph 7,b7 & subsection 7j71 9 ! case ( a specifi$ individual1 ! ,/ate plan %all1 beg9n+ ,octob] #a1 #bjbh1 provide = ! imposition ( su* d$uctions1 co/ %>+1 or simil> *>ges det]m9$ appropriate by ! ,/ate 79 an am\nt great] ?an #j7 ) respect to c]ta9 c>e1 items1 or s]vices furni%$ to su* an individual1 z det]m9$ by ! ,/ate4 7,b7 ,limitations 7i7 ,exclusion ( c]ta9 s]vices ,9 no case may a d$uction1 co/ %>+1 or simil> *>ge be impos$ "u ! ,/ate plan ) respect to c>e1 items1 or s]vices describ$ 9 any ( subp>agraphs 7,b7 ?r\gh 7,j7 ( subsection 7a77#b71 or any prim>y c>e s]vices1 m5tal heal? c>e s]vices1 sub/ance use disord] s]vices1 or s]vices provid$ by a ,f$]ally qualifi$ heal? c5t] 7z def9$ 9 #aije7l77#b771 c]tifi$ community behavioral heal? cl9ic 7z def9$ 9 section #aije7;jj77#b771 or rural heal? cl9ic 7z def9$ 9 #aije7l77#a771 furni%$ to a specifi$ individual4 7ii7 ,item & s]vice limitation 7,i7 ,9 g5]al ,except z provid$ 9 subclause 7,,ii71 9 no case may a d$uction1 co/ %>+1 or simil> *>ge impos$ "u ! ,/ate plan ) respect to c>e or an item or s]vice furni%$ to a specifi$ individual exce$ #ce4 7,,ii7 ,special rules = prescription drugs ,9 no case may a d$uction1 co/ %>+1 or simil> *>ge impos$ "u ! ,/ate plan ) respect to a prescription drug furni%$ to a specifi$ individual exce$ ! limit t w\ld be applicable "u p>agraph 7#b77;,a77i7 or 7#b77;,b7 ( section #aiaf;,a7c7 ) respect to su* drug & individual if su* drug s furni%$ 7 subject to co/ %>+ "u su* section4 7iii7 ,maximum limit on co/ %>+ ,! total aggregate am\nt ( d$uctions1 co/ %>+1 or simil> *>ges impos$ "u ! ,/ate plan = all individuals 9 ! family may n exce$ #e p]c5t ( ! family income ( ! family involv$1 z appli$ on a qu>t]ly or mon?ly basis 7z specifi$ by ! ,/ate74 7,c7 ,cases ( nonpaym5t ,not)/&+ subsection 7e71 a ,/ate may p]mit a provid] p>ticipat+ "u ! ,/ate plan to require1 z a condition = ! provision ( c>e1 items1 or s]vices to a specifi$ individual entitl$ to m$ical assi/ance "u ?is title = su* c>e1 items1 or s]vices1 ! paym5t ( any d$uctions1 co/ %>+1 or simil> *>ges au?oriz$ to be impos$ ) respect to su* c>e1 items1 or s]vices4 ,no?+ 9 ?is subp>agraph %all be con/ru$ z prev5t+ a provid] f r$uc+ or waiv+ ! application ( su* d$uctions1 co/ %>+1 or simil> *>ges on a case-by-case basis4 7#c7 ,specifi$ individual def9$ ,= purposes ( ?is subsection1 ! t]m specifi$ individual means an individual :o has a family income 7z det]m9$ 9 accordance ) section #aijb7;e77#ad77 t exce$s ! pov]ty l9e 7z def9$ 9 section #baaj7;c77#e77 applicable to a family ( ! size involv$ &-- 7,a7 is enroll$ "u section #aijb7;a77#aj77;,a77i77,,viii72 or 7,b7 is describ$ 9 su* subsection & o!rwise enroll$ "u a waiv] ( ! ,/ate plan t provides cov]age t is equival5t to m9imum ess5tial cov]age 7z describ$ 9 section #ejjj;,a7f77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf & det]m9$ 9 accordance ) /&>ds prescrib$ by ! ,secret>y 9 regulations7 to all individuals describ$ 9 section #aijb7;a77#aj77;,a77i77,,viii74 7#d7 ,/ate def9$ ,= purposes ( ?is subsection1 ! t]m ,/ate means #a ( ! #ej ,/ates or ! ,di/rict ( ,columbia4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,requir$ application ,section #aijb7;a77#ad7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#ad77 is am5d$ by ins]t+ & provide = imposition ( su* d$uctions1 co/ %>+1 or simil> *>ges = c>e1 items1 or s]vices furni%$ to specifi$ individuals 7z def9$ 9 p>agraph 7#c7 ( section #aiaf7k77 9 accordance ) p>agraph 7#b7 ( su* section aft] section #aiaf4 7#b7 ,nonapplicability ( alt]native co/ %>+ ,section #aiaf;,a7a77#a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifo-#a7;a77#a77 is am5d$1 9 ! second s5t5ce1 by /rik+ or 7j7 & ins]t+ 7j71 or 7k74 7c7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #ae1jjj1jjj = fiscal ye> #bjbf1 to rema9 available until exp5d$4 ,e ,exp&+ ,access to ,c>e #gaaba4 ,mak+ c]ta9 adju/m5ts to cov]age ( home or community-bas$ s]vices "u ,m$icaid 7a7 ,exp&+ ,,hcbs cov]age "u section #aiae7;c7 waiv]s ,section #aiae7;c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 is am5d$-- 7#a7 9 p>agraph 7#c71 by ins]t+ p>agraph 7#aa7 or be=e subsection 7h77#b72 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#aa7 ,exp&+ cov]age = home or community-bas$ s]vices 7,a7 ,9 g5]al ,beg9n+ ,july #a1 #bjbh1 not)/&+ p>agraph 7#a71 ! ,secret>y may approve a waiv] t is /&alone f any o!r waiv] approv$ "u ?is subsection to include z m$ical assi/ance "u ! ,/ate plan ( su* ,/ate paym5t = "p or all ( ! co/ ( home or community-bas$ s]vices 7o!r ?an room & bo>d 7z describ$ 9 p>agraph 7#a777 approv$ by ! ,secret>y :i* are provid$ pursuant to a writt5 plan ( c>e to individuals describ$ 9 subp>agraph 7,b77iii74 ,a waiv] approv$ "u ?is p>agraph %all be = an initial t]m ( #c ye>s &1 ^u ! reque/ ( ! ,/ate1 %all be ext5d$ = additional #e-ye> p]iods unless ! ,secret>y det]m9es t = ! previ\s waiv] p]iod ! requirem5ts specifi$ "u ?is subsection 7exclud+ ^? except$ "u subp>agraph 7,b77 h n be5 met4 7,b7 ,/ate requirem5ts ,9 addition to ! requirem5ts specifi$ "u ?is subsection 7except = ! requirem5ts describ$ 9 subp>agraphs 7,c7 & 7,d7 ( p>agraph 7#b7 & any o!r requirem5t specifi$ "u ?is subsection t ! ,secret>y det]m9es to be inapplicable 9 ! context ( a waiv] t does n require individuals to h a det]m9ation describ$ 9 p>agraph 7#a771 a ,/ate %all meet ! foll[+ requirem5ts z a condition ( waiv] approval3 7i7 ,z ( ! date t su* ,/ate reque/s a waiv] "u ?is subsection to provide home or community-bas$ s]vices to individuals describ$ 9 clause 7iii71 all o!r waiv]s 7if any7 grant$ "u ?is subsection to su* ,/ate meet ! requirem5ts ( ?is subsection4 7ii7 ,! ,/ate demon/rates to ! ,secret>y t approval ( a waiv] "u ?is subsection ) respect to individuals describ$ 9 clause 7iii7 w n result 9 a mat]ial increase ( ! av]age am\nt ( "t t individuals ) respect to :om a det]m9ation describ$ 9 p>agraph 7#a7 has be5 made w ne$ to wait to receive home or community-bas$ s]vices "u any o!r waiv] grant$ "u ?is subsection1 z det]m9$ by ! ,secret>y4 7iii7 ,! ,/ate e/abli%es ne$s-bas$ crit]ia1 subject to ! approval ( ! ,secret>y1 reg>d+ :o w be eligible = home or community-bas$ s]vices "u a waiv] approv$ "u ?is p>agraph )\t requir+ su* individuals to h a det]m9ation describ$ 9 p>agraph 7#a71 & specifies ! home or community-bas$ s]vices su* individuals s eligible w receive4 7iv7 ,! ,/ate e/abli%es ne$s-bas$ crit]ia = det]m9+ :e!r an individual describ$ 9 clause 7iii7 requires ! level ( c>e provid$ 9 a hospital1 nurs+ facility1 or an int]m$iate c>e facility = individuals ) developm5tal disabilities "u ! ,/ate plan or "u any waiv] ( su* plan t are m /r+5t ?an ! ne$s-bas$ crit]ia e/abli%$ "u clause 7iii7 = det]m9+ eligibility = home or community-bas$ s]vices4 7v7 ,! ,/ate atte/s t ! ,/ate's av]age p] capita exp5diture = m$ical assi/ance "u ! ,/ate plan 7or waiv] ( su* plan7 provid$ ) respect to su* individuals enroll$ 9 a waiv] "u ?is p>agraph w n exce$ ! ,/ate's av]age p] capita exp5diture = m$ical assi/ance = individuals receiv+ in/itutional c>e "u ! ,/ate plan 7or waiv] ( su* plan7 = ! duration t ! waiv] "u ?is p>agraph is 9 effect4 7vi7 ,! ,/ate provides to ! ,secret>y data 79 su* =m & mann] z ! ,secret>y may specify7 reg>d+ ! numb] ( individuals describ$ 9 clause 7iii7 ) respect to a ,/ate seek+ approval ( a waiv] "u ?is subsection1 to :om ! ,/ate w make su* s]vices available "u su* waiv]4 7vii7 ,! ,/ate agrees to provide to ! ,secret>y1 n less frequ5tly ?an annually1 data = purposes ( p>agraph 7#b77;,e7 79 su* =m & mann] z ! ,secret>y may specify7 reg>d+1 ) respect to ea* prec$+ ye> 9 :i* a waiv] "u ?is subsection to provide home or community-bas$ s]vices to individuals describ$ 9 clause 7iii7 0 9 effect-- 7,i7 ! co/ 7z su* t]m is def9$ by ! ,secret>y7 ( su* s]vices furni%$ to individuals describ$ 9 clause 7iii71 brok5 d[n by type ( s]vice2 7,,ii7 ) respect to ea* type ( home or community-bas$ s]vice provid$ "u ! waiv]1 ! l5g? ( "t t su* individuals h receiv$ su* s]vice2 7,,iii7 a comp>ison betwe5 ! data describ$ 9 subclause 7,i7 & any comp>able data available ) respect to individuals ) respect to :om a det]m9ation describ$ 9 p>agraph 7#a7 has be5 made & ) respect to individuals receiv+ in/itutional c>e "u ?is title2 & 7,,iv7 ! numb] ( individuals :o h receiv$ home or community-bas$ s]vices "u ! waiv] dur+ ! prec$+ ye>4 7,c7 ,limitation on paym5ts ,no paym5ts made to c>ry out ?is p>agraph %all be us$ by a ,/ate to make paym5ts to a ?ird p>ty on behalf ( an individual practition] = b5efits su* z heal? insurance1 skills tra9+1 & o!r b5efits cu/om>y = employees1 9 ! case ( a class ( practition]s = :i* ! program e/abli%$ "u ?is title is ! prim>y s\rce ( rev5ue4 4 7b7 ,implem5tation fund+ 7#a7 ,9 g5]al ,!re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices-- 7,a7 = fiscal ye> #bjbf1 #ej1jjj1jjj = purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 to rema9 available until exp5d$2 & 7,b7 = fiscal ye> #bjbg1 #ajj1jjj1jjj = purposes ( mak+ paym5ts to ,/ates1 subject to p>agraph 7#b71 to support ,/ate sy/ems to deliv] home or community-bas$ s]vices "u section #aiae7;c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 7z am5d$ by ?is section7 or "u section #aaae ( su* ,act 7#db ,u4,s4,c4 #acae71 to rema9 available until exp5d$4 7#b7 ,paym5ts bas$ on ,/ate ,,hcbs eligible population ,paym5ts to ,/ates f am\nts made available by p>agraph 7#a77;,b7 %all be made1 ) respect to a ,/ate1 on ! basis ( ! proportion ( ! population ( ! ,/ate t is receiv+ home or community-bas$ s]vices "u section#aiae7;c7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acifn7c77 7z am5d$ by ?is section7 or "u section #aaae ( su* ,act 7#db ,u4,s4,c4 #acae71 z comp>$ to all ,/ates4 #b ,m$ic>e ,a ,/r5g!n+ eligibility requirem5ts #gabja4 ,limit+ ,m$ic>e cov]age ( c]ta9 individuals ,title ,,xviii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 is am5d$ by add+ at ! end ! foll[+ new section3 #ahii;,c4 ,limit+ ,m$ic>e cov]age ( c]ta9 individuals 7a7 ,9 g5]al ,subject to subsection 7b71 an individual may be entitl$ to1 or enroll$ =1 b5efits "u ?is title only if ! individual is-- 7#a7 a citiz5 or national ( ! ,unit$ ,/ates2 7#b7 an ali5 :o is lawfully admitt$ = p]man5t resid5ce "u ! ,immigration & ,nationality ,act2 7#c7 an ali5 :o has be5 grant$ ! /atus ( ,cuban & ,haitian entrant1 z def9$ 9 section #eja7;e7 ( ! ,refugee ,education ,assi/ance ,act ( #aihj 7,public ,law #if-dbb72 or 7#d7 an individual :o lawfully resides 9 ! ,unit$ ,/ates 9 accordance ) a ,compact ( ,free ,association ref]r$ to 9 section #djb7;b77#b77;,g7 ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,reconciliation ,act ( #aiif4 7b7 ,application to individuals curr5tly entitl$ to or enroll$ = b5efits 7#a7 ,9 g5]al ,9 ! case ( an individual :o is entitl$ to1 or enroll$ =1 b5efits "u ?is title z ( ! date ( ! enactm5t ( ?is section1 subsection 7a7 %all apply beg9n+ on ! date t is #ah mon?s aft] su* date ( enactm5t4 7#b7 ,review by commission] ( social security 7,a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is section1 ! ,commission] ( ,social ,security %all complete a review ( individuals entitl$ to1 or enroll$ =1 b5efits "u ?is title z ( su* date ( enactm5t = purposes ( id5tify+ individuals n describ$ 9 any ( p>agraphs 7#a7 ?r\gh 7#d7 ( subsection 7a74 7,b7 ,notice ,! ,commission] ( ,social ,security %all notify ea* individual id5tifi$ "u ! review conduct$ "u subp>agraph 7,a7 t su* individual's entitlem5t to1 or enrollm5t =1 b5efits "u ?is title w be t]m9at$ z ( ! date t is #ah mon?s aft] ! date ( ! enactm5t ( ?is section4 ,su* notification %all be made z soon z practicable aft] su* id5tification & 9 a mann] design$ to ensure su* individual's compreh5sion ( su* notification4 4 ,b ,improv+ s]vices = s5iors #gabjb4 ,tempor>y paym5t increase "u ! m$ic>e physician fee s*$ule to acc\nt = exceptional circum/ances 7a7 ,9 g5]al ,section #ahdh7t7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#d7t77 is am5d$-- 7#a7 9 ! subsection head+1 by /rik+ dur+ #bjba ?r\gh #bjbd2 7#b7 9 p>agraph 7#a7-- 7,a7 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ & #bjbd & ins]t+ #bjbd1 & #bjbf2 7,b7 9 subp>agraph 7,d71 by /rik+ & at ! end2 7,c7 9 subp>agraph 7,e71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,d7 by add+ at ! end ! foll[+ new subp>agraph3 7,f7 su* s]vices furni%$ on or aft] ,janu>y #a1 #bjbf1 & be=e ,janu>y #a1 #bjbg1 by #b4e p]c5t4 2 & 7#c7 9 p>agraph 7#b77;,c7-- 7,a7 9 ! subp>agraph head+1 by ins]t+ & #bjbf aft] #bjbd2 & 7,b7 by /rik+ or #bjbd ea* place x appe>s & ins]t+ #bjbd1 or #bjbf4 7b7 ,con=m+ am5dm5t ,section #ahdh7;c77#b77;,b77iv77,v7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#d7;c77#b77;,b77iv77,v77 is am5d$ by /rik+ or #bjbd & ins]t+ #bjbd1 or #bjbf4 #gabjc4 ,exp&+ & cl>ify+ ! exclusion = orphan drugs "u ! ,drug ,price ,negotiation ,program 7a7 ,9 g5]al ,section #aaib7;e7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f-#a7;e77 is am5d$-- 7#a7 9 p>agraph 7#a71 9 ! matt] prec$+ subp>agraph 7,a71 by /rik+ & 7#c7 & ins]t+ ?r\gh 7#d72 7#b7 9 p>agraph 7#c77;,a7-- 7,a7 by /rik+ only "o r>e disease or condition & ins]t+ "o or m r>e diseases or conditions2 & 7,b7 by /rik+ su* disease or condition & ins]t+ "o or m su* r>e diseases or conditions 7z su* t]m is def9$ 9 section #ebf7;a77#b7 ( ! ,f$]al ,food1 ,drug1 & ,cosmetic ,act72 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,treatm5t ( =m] orphan drugs ,9 ! case ( a drug or biological product t1 z ( ! date ( ! approval or lic5sure ( su* drug or biological product1 is a drug or biological product describ$ 9 p>agraph 7#c77;,a71 p>agraph 7#a77;,a77ii7 or 7#a77;,b77ii7 7z applicable7 %all apply z if ! ref]5ce to ! date ( su* approval or ! date ( su* lic5sure1 respectively1 7 in/ead a ref]5ce to ! fir/ day aft] ! date ( su* approval = :i* su* drug is n a drug describ$ 9 p>agraph 7#c77;,a7 or ! fir/ day aft] ! date ( su* lic5sure = :i* su* biological product is n a biological product describ$ 9 p>agraph 7#c77;,a71 respectively4 4 7b7 ,application ,! am5dm5ts made by subsection 7a7 %all apply ) respect to initial price applicability ye>s 7z def9$ 9 section #aaia7;b7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f7b777 beg9n+ on or aft] ,janu>y #a1 #bjbh4 #c ,heal? ,tax ,a ,improv+ eligibility crit]ia #gacja4 ,p]mitt+ premium tax cr$it only = c]ta9 individuals 7a7 ,9 g5]al ,section #cf;,b7e77#a7 is am5d$ by ins]t+ or1 9 ! case ( ali5s :o are lawfully pres5t1 are n eligible ali5s aft] individuals :o are n lawfully pres5t4 7b7 ,eligible ali5s ,section #cf;,b7e77#b7 is am5d$-- 7#a7 by /rik+ ,= purposes ( ?is section1 an individual & ins]t+ 8,= purposes ( ?is section-- 7,a7 ,9 g5]al ,an individual 1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,eligible ali5s ,an individual :o is an ali5 & lawfully pres5t %all be treat$ z an eligible ali5 if su* individual is1 & is reasonably expect$ to be = ! entire p]iod ( enrollm5t = :i* ! cr$it "u ?is section is be+ claim$-- 7i7 an ali5 :o is lawfully admitt$ = p]man5t resid5ce "u ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq471 7ii7 an ali5 :o has be5 grant$ ! /atus ( ,cuban & ,haitian entrant1 z def9$ 9 section #eja7;e7 ( ! ,refugee ,education ,assi/ance ,act ( #aihj 7,public ,law #if-dbb72 or 7iii7 an individual :o lawfully resides 9 ! ,unit$ ,/ates 9 accordance ) a ,compact ( ,free ,association ref]r$ to 9 section #djb7;b77#b77;,g7 ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,reconciliation ,act ( #aiif 7#h ,u4,s4,c4 #afab7;b77#b77;,g774 4 7c7 ,con=m+ am5dm5ts 7#a7 ,v]ification ( in=mation ,section #adaa ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7#db ,u4,s4,c4 #ahjha7 is am5d$-- 7,a7 9 subsection 7a7-- 7i7 9 p>agraph 7#a71 by /rik+ & section #cf;,b7e7 ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7ii7 9 p>agraph 7#b7-- 7,i7 9 subp>agraph 7,a71 by /rik+ & at ! end2 7,,ii7 9 subp>agraph 7,b71 by add+ & at ! end2 & 7,,iii7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 9 ! case su* individual is an ali5 lawfully pres5t 9 ! ,unit$ ,/ates1 :e!r su* individual is an eligible ali5 7)9 ! mean+ ( section #cf;,b7e77#b7 ( su* ,code72 2 7,b7 9 subsection 7b77#c71 by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,immigration /atus ,9 ! case ! individual's eligibility is bas$ on an atte/ation ( ! enrollee's immigration /atus1 an atte/ation t su* individual is an eligible ali5 7)9 ! mean+ ( #cf;,b7e77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf74 2 & 7,c7 9 subsection 7c77#b77;,b77ii71 by add+ at ! end ! foll[+ new subclause3 7,,iii7 ,9 ! case ( an individual describ$ 9 clause 7i77,i7 ) respect to :om a premium tax cr$it "u section #cf;,b ( ! ,int]nal ,rev5ue ,code ( #aihf is be+ claim$1 ! atte/ation t ! individual is an eligible ali5 7)9 ! mean+ ( section #cf;,b7e77#b7 ( su* ,code74 4 7#b7 ,advance det]m9ations ,section #adab7;d7 ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7#db ,u4,s4,c4 #ahjhb7;d77 is am5d$ by ins]t+ be=e ! p]iod at ! end ! foll[+3 1 or cr$its "u section #cf;,b ( ! ,int]nal ,rev5ue ,code ( #aihf = ali5s :o are n eligible ali5s 7)9 ! mean+ ( section #cf;,b7e77#b7 ( su* ,code74 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply ) respect to plan ye>s beg9n+ on or aft] ,janu>y #a1 #bjbg4 7d7 ,requirem5t to ma9ta9 m9imum ess5tial cov]age ,section #ejjj;,a7d77#c7 is am5d$ by /rik+ an ali5 lawfully pres5t 9 ! ,unit$ ,/ates & ins]t+ an eligible ali5 7)9 ! mean+ ( section #cf;,b7e77#b774 7e7 ,effective date ,! am5dm5ts made by ?is section 7o!r ?an ! am5dm5ts made by subsection 7c77 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4 #gacjb4 ,disall[+ premium tax cr$it dur+ p]iods ( m$icaid ineligibility due to ali5 /atus 7a7 ,9 g5]al ,section #cf;,b7c77#a7 is am5d$ by /rik+ subp>agraph 7,b74 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,b ,prev5t+ wa/e1 fraud1 & abuse #gacjc4 ,requir+ v]ification ( eligibility = premium tax cr$it 7a7 ,9 g5]al ,section #cf;,b7c7 is am5d$ by add+ at ! end ! foll[+ new p>agraphs3 7#e7 ,ex*ange enrollm5t v]ification requirem5t 7,a7 ,9 g5]al ,! t]m cov]age mon? %all n include1 ) respect to any individual cov]$ by a qualifi$ heal? plan enroll$ 9 ?r\gh an ,ex*ange1 any mon? beg9n+ be=e ! ,ex*ange v]ifies1 us+ applicable enrollm5t in=mation t %all be provid$ or v]ifi$ by ! applicant1 su* individual's eligibility-- 7i7 to enroll 9 ! plan ?r\gh ! ,ex*ange1 & 7ii7 = any advance paym5t "u section #adab ( ! ,pati5t ,protection & ,af=dable ,c>e ,act ( ! cr$it all[$ "u ?is section4 7,b7 ,applicable enrollm5t in=mation ,= purposes ( subp>agraph 7,a71 applicable enrollm5t in=mation %all include affirmation ( at lea/ ! foll[+ in=mation 7to ! ext5t relevant 9 det]m9+ eligibility describ$ 9 subp>agraph 7,a773 7i7 ,h\sehold income & family size4 7ii7 ,:e!r ! individual is an eligible ali54 7iii7 ,any heal? cov]age /atus or eligibility = cov]age4 7iv7 ,place ( resid5ce4 7v7 ,su* o!r in=mation z may be det]m9$ by ! ,secret>y 79 consultation ) ! ,secret>y ( ,heal? & ,human ,s]vices7 z necess>y to ! v]ification prescrib$ "u subp>agraph 7,a74 7,c7 ,v]ification ( pa/ mon?s ,9 ! case ( a mon? t beg9s be=e v]ification prescrib$ by subp>agraph 7,a71 su* mon? %all be treat$ z a cov]age mon? if ! ,ex*ange v]ifies = su* mon? 7us+ applicable enrollm5t in=mation t %all be provid$ or v]ifi$ by ! applicant7 su* individual's eligibility to h s enroll$ & = any su* advance paym5t4 7,d7 ,ex*ange p>ticipation2 coord9ation ) o!r proc$ures = det]m9+ eligibility ,an individual %all n1 solely by reason ( fail+ to meet ! requirem5ts ( ?is p>agraph ) respect to a mon?1 be treat$ = su* mon? z ineligible to enroll 9 a qualifi$ heal? plan ?r\gh an ,ex*ange4 7,e7 ,waiv] = c]ta9 special enrollm5t p]iods ,! ,secret>y may waive ! application ( subp>agraph 7,a7 9 ! case ( an individual :o enrolls 9 a qualifi$ heal? plan ?r\gh an ,ex*ange = #a or m mon?s ( ! taxable ye> dur+ a special enrollm5t p]iod provid$ by ! ,ex*ange on ! basis ( a *ange 9 ! family size ( ! individual4 7,f7 ,in=mation & reliance on ?ird-p>ty s\rces ,an ,ex*ange %all be p]mitt$ to use any data available to ! ,ex*ange & any reliable ?ird-p>ty s\rces 9 collect+ in=mation = v]ification by ! applicant4 7#f7 ,ex*ange compliance ) fil+ requirem5ts ,! t]m cov]age mon? %all n include1 ) respect to any individual cov]$ by a qualifi$ heal? plan enroll$ 9 ?r\gh an ,ex*ange1 any mon? = :i* ! ,ex*ange does n meet ! requirem5ts ( section #aee4cje7;f77#d77;iii7 ( title #de1 ,code ( ,f$]al ,regulations 7z publi%$ 9 ! ,f$]al ,regi/] on ,june #be1 #bjbe 7#ij ,f$4 ,reg4 #bgjgd71 appli$ z ?\gh x appli$ to all plan ye>s aft] #bjbe71 ) respect to ! individual4 4 7b7 ,pre-enrollm5t v]ification process requir$ ,section #cf;,b7c77#c77;,a7 is am5d$-- 7#a7 by /rik+ heal? plan4--,! t]m & ins]t+ 8heal? plan4-- 7i7 ,9 g5]al ,! t]m 1 & 7#b7 by add+ at ! end ! foll[+ new clause3 7ii7 ,pre-enrollm5t v]ification process requir$ ,su* t]m %all n include any plan enroll$ 9 ?r\gh an ,ex*ange1 unless su* ,ex*ange provides a process = pre-enrollm5t v]ification ?r\gh :i* any applicant may1 beg9n+ n lat] ?an ,augu/ #a1 v]ify ) ! ,ex*ange ! applicant's h\sehold income & eligibility = enrollm5t 9 su* plan = plan ye>s beg9n+ 9 ! subsequ5t ye>4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbg4 #gacjd4 ,disall[+ premium tax cr$it 9 case ( c]ta9 cov]age enroll$ 9 dur+ special enrollm5t p]iod 7a7 ,9 g5]al ,section #cf;,b7c77#c77;,a71 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new clause3 7iii7 ,exception 9 case ( c]ta9 special enrollm5t p]iods ,su* t]m %all n include any plan enroll$ 9 dur+ a special enrollm5t p]iod provid$ = by an ,ex*ange-- 7,i7 on ! basis ( ! relation%ip ( ! individual's expect$ h\sehold income to su* a p]c5tage ( ! pov]ty l9e 7or su* o!r am\nt7 z is prescrib$ by ! ,secret>y ( ,heal? & ,human ,s]vices = purposes ( su* p]iod1 & 7,,ii7 n 9 connection ) ! occurr5ce ( an ev5t or *ange 9 circum/ances specifi$ by ! ,secret>y ( ,heal? & ,human ,s]vices = su* purposes4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gacje4 ,elim9at+ limitation on recapture ( advance paym5t ( premium tax cr$it 7a7 ,9 g5]al ,section #cf;,b7f77#b7 is am5d$ by /rik+ subp>agraph 7,b74 7b7 ,con=m+ am5dm5ts 7#a7 ,section #cf;,b7f77#b7 is am5d$ by /rik+ advance paym5ts4-- & all t foll[s ?r\gh ,if ! advance paym5ts & ins]t+ ! foll[+3 advance paym5ts4--,if ! advance paym5ts4 7#b7 ,section #ce7;g77#ab77;,b77ii7 is am5d$ by /rik+ !n section #cf;,b7f77#b77;,b7 %all be appli$ by sub/itut+ ! am\nt det]m9$ "u clause 7i7 = ! am\nt det]m9$ "u section #cf;,b7f77#b77;,a7 & ins]t+ !n ! am\nt det]m9$ "u clause 7i7 %all be sub/itut$ = ! am\nt det]m9$ "u section #cf;,b7f77#b74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 ,c ,enhanc+ *oice = pati5ts #gacjf4 ,p]man5t ext5sion ( safe h>bor = abs5ce ( d$uctible = teleheal? s]vices 7a7 ,9 g5]al ,subp>agraph 7,e7 ( section #bbc7;c77#b7 is am5d$ to read z foll[s3 7,e7 ,safe h>bor = abs5ce ( d$uctible = teleheal? ,a plan %all n fail to be treat$ z a high d$uctible heal? plan by reason ( fail+ to h a d$uctible = teleheal? & o!r remote c>e s]vices4 4 7b7 ,c]ta9 cov]age disreg>d$ ,clause 7ii7 ( section #bbc7;c77#a77;,b7 is am5d$ by /rik+ 79 ! case ( mon?s or plan ye>s to :i* p>agraph 7#b77;,e7 applies74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to plan ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4 #gacjg4 ,all[ance ( bronze & cata/rophic plans 9 connection ) heal? sav+s acc\nts 7a7 ,9 g5]al ,section #bbc7;c77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,h7 ,bronze & cata/rophic plans treat$ z high d$uctible heal? plans ,! t]m high d$uctible heal? plan %all include any plan :i* is-- 7i7 available z individual cov]age ?r\gh an ,ex*ange e/abli%$ "u section #acaa or #acba ( ! ,pati5t ,protection & ,af=dable ,c>e ,act1 & 7ii7 describ$ 9 subsection 7d77#a77;,a7 or 7e7 ( section #acjb ( su* ,act4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjbe4 #gacjh4 ,treatm5t ( direct prim>y c>e s]vice arrangem5ts 7a7 ,9 g5]al ,section #bbc7;c77#a7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,treatm5t ( direct prim>y c>e s]vice arrangem5ts 7i7 ,9 g5]al ,a direct prim>y c>e s]vice arrangem5t %all n be treat$ z a heal? plan = purposes ( subp>agraph 7,a77ii74 7ii7 ,direct prim>y c>e s]vice arrangem5t ,= purposes ( ?is subp>agraph-- 7,i7 ,9 g5]al ,! t]m direct prim>y c>e s]vice arrangem5t means1 ) respect to any individual1 an arrangem5t "u :i* su* individual is provid$ m$ical c>e 7z def9$ 9 section #bac7;d77 consi/+ solely ( prim>y c>e s]vices provid$ by prim>y c>e practition]s 7z def9$ 9 section #ahcc7x77#b77;,a7 ( ! ,social ,security ,act1 det]m9$ )\t reg>d to clause 7ii7 !re(71 if ! sole comp5sation = su* c>e is a fix$ p]iodic fee4 7,,ii7 ,limitation ,) respect to any individual = any mon?1 su* t]m %all n include any arrangem5t if ! aggregate fees = all direct prim>y c>e s]vice arrangem5ts 7det]m9$ )\t reg>d to ?is subclause7 ) respect to su* individual = su* mon? exce$ #aej 7twice su* doll> am\nt 9 ! case ( an individual ) any direct prim>y c>e s]vice arrangem5t 7z s det]m9$7 t cov]s m ?an "o individual74 7iii7 ,c]ta9 s]vices specifically exclud$ f treatm5t z prim>y c>e s]vices ,= purposes ( ?is subp>agraph1 ! t]m prim>y c>e s]vices %all n include-- 7,i7 proc$ures t require ! use ( g5]al ane/hesia1 7,,ii7 prescription drugs 7o!r ?an vacc9es71 & 7,,iii7 laboratory s]vices n typically adm9i/]$ 9 an ambulatory prim>y c>e sett+4 ,! ,secret>y1 aft] consultation ) ! ,secret>y ( ,heal? & ,human ,s]vices1 %all issue regulations or o!r guidance reg>d+ ! application ( ?is clause4 4 7b7 ,direct prim>y c>e s]vice arrangem5t fees treat$ z m$ical exp5ses ,section #bbc7;d77#b77;,c7 is am5d$ by /rik+ or at ! end ( clause 7iii71 by /rik+ ! p]iod at ! end ( clause 7iv7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new clause3 7v7 any direct prim>y c>e s]vice arrangem5t4 4 7c7 ,inflation adju/m5t ,section #bbc7;g77#a7 is am5d$-- 7#a7 by /rik+ 9 subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ 9 subsections 7b77#b71 7c77#b77;,a71 & 9 ! case ( taxable ye>s beg9n+ aft] #bjbf1 7c77#a77;,e77ii77,,ii71 7#b7 9 subp>agraph 7,b71 by /rik+ clause 7ii7 9 clause 7i7 & ins]t+ clauses 7ii7 & 7iii71 by /rik+ & at ! end ( clause 7i71 by /rik+ ! p]iod at ! end ( clause 7ii7 & ins]t+ 1 &1 & by ins]t+ aft] clause 7ii7 ! foll[+ new clause3 7iii7 9 ! case ( ! doll> am\nt 9 subsection 7c77#a77;,e77ii77,,ii71 cal5d> ye> #bjbe4 1 & 7#c7 by ins]t+ 1 7c77#a77;,e77ii77,,ii71 aft] 7b77#b7 9 ! la/ s5t5ce4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjbe4 #d ,protect+ ,rural ,hospitals & ,provid]s #gadja4 ,rural ,heal? ,trans=mation ,program 7a7 ,9 g5]al ,section #baje ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acig;ee7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,rural heal? trans=mation program 7#a7 ,appropriation 7,a7 ,9 g5]al ,!re are appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices 79 ?is subsection ref]r$ to z ! ,adm9i/rator71 to provide allotm5ts to ,/ates = purposes ( c>ry+ out ! activities describ$ 9 p>agraph 7#f7-- 7i7 #aj1jjj1jjj1jjj = fiscal ye> #bjbf2 7ii7 #aj1jjj1jjj1jjj = fiscal ye> #bjbg2 7iii7 #aj1jjj1jjj1jjj = fiscal ye> #bjbh2 7iv7 #aj1jjj1jjj1jjj = fiscal ye> #bjbi2 & 7v7 #aj1jjj1jjj1jjj = fiscal ye> #bjcj4 7,b7 ,unexp5d$ or unobligat$ funds 7i7 ,9 g5]al ,any am\nts appropriat$ "u subp>agraph 7,a7 t are unexp5d$ or unobligat$ z ( ,octob] #a1 #bjcb1 %all be return$ to ! ,treasury ( ! ,unit$ ,/ates4 7ii7 ,r$i/ribution ( unexp5d$ or unobligat$ funds ,9 c>ry+ out subp>agraph 7,a71 ! ,adm9i/rator %all1 n lat] ?an ,m>* #ca1 #bjbh1 & annually !reaft] ?r\gh ,m>* #ca1 #bjcb1 det]m9e ! am\nt ( funds1 if any1 t are available "u su* subp>agraph = a previ\s fiscal ye>1 are unexp5d$ or unobligat$ ) respect to su* fiscal ye>1 & w n be available to a ,/ate 9 ! curr5t fiscal ye>1 pursuant to clause 7iii74 7iii7 ,availability ( funds 7,i7 ,9 g5]al ,am\nts allott$ to a ,/ate "u ?is subsection = a ye> %all be available = exp5diture by ! ,/ate ?r\gh ! end ( ! fiscal ye> foll[+ ! fiscal ye> 9 :i* su* am\nts are allott$4 7,,ii7 ,availability ( am\nts r$i/ribut$ ,am\nts r$i/ribut$ to a ,/ate "u clause 7ii7 ) respect to a fiscal ye> %all be available = exp5diture by ! ,/ate ?r\gh ! end ( ! fiscal ye> foll[+ ! fiscal ye> 9 :i* su* am\nts are r$i/ribut$ 7except 9 ! case ( am\nts r$i/ribut$ 9 fiscal ye> #bjcb :i* %all only be available = exp5diture ?r\gh ,septemb] #cj1 #bjcb74 7iv7 ,misuse ( funds ,if ! ,adm9i/rator det]m9es t a ,/ate is n us+ am\nts allott$ or r$i/ribut$ to ! ,/ate "u ?is subsection 9 a mann] consi/5t ) ! description provid$ by ! ,/ate 9 its application approv$ "u p>agraph 7#b71 ! ,adm9i/rator may )hold paym5ts to1 or r$uce paym5ts to1 or recov] previ\s paym5ts f1 ! ,/ate "u ?is subsection z ! ,adm9i/rator deems appropriate1 & any am\nts s )held1 or t rema9 aft] any su* r$uction1 or s recov]$1 %all be return$ to ! ,treasury ( ! ,unit$ ,/ates4 7#b7 ,application 7,a7 ,9 g5]al ,to be eligible = an allotm5t "u ?is subsection1 a ,/ate %all submit to ! ,adm9i/rator dur+ an application submission p]iod to be specifi$ by ! ,adm9i/rator 7b t ends n lat] ?an ,decemb] #ca1 #bjbe7 an application 9 su* =m & mann] z ! ,adm9i/rator may specify1 t includes-- 7i7 a detail$ rural heal? trans=mation plan-- 7,i7 to improve access to hospitals1 o!r heal? c>e provid]s1 & heal? c>e items & s]vices furni%$ to rural resid5ts ( ! ,/ate2 7,,ii7 to improve heal? c>e outcomes ( rural resid5ts ( ! ,/ate2 7,,iii7 to prioritize ! use ( new & em]g+ te*nologies t emphasize prev5tion & *ronic disease managem5t2 7,,iv7 to initiate1 fo/]1 & /r5g!n local & regional /rategic p>tn]%ips betwe5 rural hospitals & o!r heal? c>e provid]s 9 ord] to promote measurable quality improvem5t1 increase f9ancial /ability1 maximize economies ( scale1 & %>e be/ practices 9 c>e deliv]y2 7,v7 to enhance economic opportunity =1 & ! supply (1 heal? c>e cl9icians ?r\gh enhanc$ recruitm5t & tra9+2 7,,vi7 to prioritize data & te*nology driv5 solutions t help rural hospitals & o!r rural heal? c>e provid]s furni% high-quality heal? c>e s]vices z close to a pati5t's home z is possible2 7,,vii7 t outl9es /rategies to manage long-t]m f9ancial solv5cy & op]at+ models ( rural hospitals 9 ! ,/ate2 & 7,,viii7 t id5tifies specific causes driv+ ! accel]at+ rate ( /&-alone rural hospitals becom+ at risk ( closure1 conv]sion1 or s]vice r$uction2 7ii7 a c]tification t none ( ! am\nts provid$ "u ?is subsection %all be us$ by ! ,/ate = an exp5diture t is attributable to an int]gov]nm5tal transf]1 c]tifi$ public exp5diture1 or any o!r exp5diture to f9ance ! non-,f$]al %>e ( exp5ditures requir$ "u any provision ( law1 includ+ "u ! ,/ate plan e/abli%$ "u ?is title1 ! ,/ate plan e/abli%$ "u title ,,xix1 or "u a waiv] ( su* plans2 & 7iii7 su* o!r in=mation z ! ,adm9i/rator may require4 7,b7 ,deadl9e = approval ,n lat] ?an ,decemb] #ca1 #bjbe1 ! ,adm9i/rator %all approve or d5y all applications submitt$ = an allotm5t "u ?is subsection4 7,c7 ,"o-"t application ,if an application ( a ,/ate = an allotm5t "u ?is subsection is approv$ by ! ,adm9i/rator1 ! ,/ate %all be eligible = an allotm5t "u ?is subsection = ea* ( fiscal ye>s #bjbf ?r\gh #bjcj1 except z provid$ 9 p>agraph 7#a77;,b77iv74 7,d7 ,eligibility ,only ! #ej ,/ates %all be eligible = an allotm5t "u ?is subsection & all ref]5ces 9 ?is subsection to a ,/ate %all be treat$ z only ref]r+ to ! #ej ,/ates4 7#c7 ,allotm5ts 7,a7 ,9 g5]al ,= ea* ( fiscal ye>s #bjbf ?r\gh #bjcj1 ! ,adm9i/rator %all det]m9e "u subp>agraph 7,b7 ! am\nt ( ! allotm5t = su* fiscal ye> = ea* ,/ate ) an approv$ application "u ?is subsection4 7,b7 ,am\nt det]m9$ ,subject to subp>agraph 7,c71 f ! am\nts appropriat$ "u p>agraph 7#a77;,a7 = ea* ( fiscal ye>s #bjbf ?r\gh #bjcj1 ! ,adm9i/rator %all allot-- 7i7 #ej p]c5t ( ! am\nts appropriat$ = ea* su* fiscal ye> equally among all ,/ates ) an approv$ application "u ?is subsection2 & 7ii7 #ej p]c5t ( ! am\nts appropriat$ = ea* su* fiscal ye> among all su* ,/ates 9 an am\nt to be det]m9$ by ! ,adm9i/rator 9 accordance ) subp>agraph 7,c74 7,c7 ,requirem5ts ,9 det]m9+ ! am\nt to be allott$ to a ,/ate "u clause 7ii7 ( subp>agraph 7,b7 = a fiscal ye>1 ! ,adm9i/rator %all-- 7i7 ensure t n less ?an #a_/d ( ! ,/ates ) an approv$ application "u ?is subsection = a fiscal ye> are allott$ funds f am\nts t are to be allott$ "u clause 7ii7 ( su* subp>agraph2 & 7ii7 consid]-- 7,i7 ! p]c5tage ( ! ,/ate population t is locat$ 9 a rural c5sus tract ( a metropolitan /ati/ical area 7z det]m9$ "u ! mo/ rec5t modification ( ! ,goldsmi? ,modification1 orig9ally publi%$ 9 ! ,f$]al ,regi/] on ,febru>y #bg1 #aiib 7#eg ,f$4 ,reg4 #fgbe772 7,,ii7 ! proportion ( rural heal? facilities 7z def9$ 9 subp>agraph 7,d77 9 ! ,/ate relative to ! numb] ( rural heal? facilities nationwide2 7,,iii7 ! situation ( hospitals 9 ! ,/ate1 z describ$ 9 section #aijb7;a77#ac77;,a77iv72 & 7,,iv7 any o!r factors t ! ,adm9i/rator det]m9es appropriate4 7,d7 ,rural heal? facility def9$ ,= ! purposes ( subp>agraph 7,c77ii71 ! t]m rural heal? facility means ! foll[+3 7i7 ,a subsection 7d7 hospital 7z def9$ 9 p>agraph 7#a77;,b7 ( section #ahhf7;d77 t-- 7,i7 is locat$ 9 a rural area 7z def9$ 9 p>agraph 7#b77;,d7 ( su* section72 7,,ii7 is treat$ z be+ locat$ 9 a rural area pursuant to p>agraph 7#h77;,e7 ( su* section2 or 7,,iii7 is locat$ 9 a rural c5sus tract ( a metropolitan /ati/ical area 7z det]m9$ "u ! mo/ rec5t modification ( ! ,goldsmi? ,modification1 orig9ally publi%$ 9 ! ,f$]al ,regi/] on ,febru>y #bg1 #aiib 7#eg ,f$4 ,reg4 #fgbe774 7ii7 ,a critical access hospital 7z def9$ 9 section #ahfa7mm77#a774 7iii7 ,a sole community hospital 7z def9$ 9 section #ahhf7;d77#e77;,d77iii774 7iv7 ,a ,m$ic>e-dep5d5t1 small rural hospital 7z def9$ 9 section #ahhf7;d77#e77;,g77iv774 7v7 ,a l[-volume hospital 7z def9$ 9 section #ahhf7;d77#ab77;,c774 7vi7 ,a rural em]g5cy hospital 7z def9$ 9 section #ahfa7kkk77#b774 7vii7 ,a rural heal? cl9ic 7z def9$ 9 section #ahfa7;aa77#b774 7viii7 ,a ,f$]ally qualifi$ heal? c5t] 7z def9$ 9 section #ahfa7;aa77#d774 7ix7 ,a community m5tal heal? c5t] 7z def9$ 9 section #ahfa7;ff77#c77;,b774 7x7 ,a heal? c5t] t is receiv+ a grant "u section #ccj ( ! ,public ,heal? ,s]vice ,act4 7xi7 ,an opioid treatm5t program 7z def9$ 9 section #ahfa7;jjj77#b77 t is locat$ 9 a rural c5sus tract ( a metropolitan /ati/ical area 7z det]m9$ "u ! mo/ rec5t modification ( ! ,goldsmi? ,modification1 orig9ally publi%$ 9 ! ,f$]al ,regi/] on ,febru>y #bg1 #aiib 7#eg ,f$4 ,reg4 #fgbe774 7xii7 ,a c]tifi$ community behavioral heal? cl9ic 7z def9$ 9 section #aije7;jj77#b77 t is locat$ 9 a rural c5sus tract ( a metropolitan /ati/ical area 7z det]m9$ "u ! mo/ rec5t modification ( ! ,goldsmi? ,modification1 orig9ally publi%$ 9 ! ,f$]al ,regi/] on ,febru>y #bg1 #aiib 7#eg ,f$4 ,reg4 #fgbe774 7#d7 ,no mat*+ paym5t ,a ,/ate approv$ = an allotm5t "u ?is subsection = a fiscal ye> %all n be requir$ to provide any mat*+ funds z a condition = receiv+ paym5ts f ! allotm5t4 7#e7 ,t]ms & conditions ,! ,adm9i/rator %all specify su* t]ms & conditions = allotm5ts to ,/ates provid$ "u ?is subsection z ! ,adm9i/rator deems appropriate1 includ+ ! foll[+3 7,a7 ,ea* ,/ate %all submit to ! ,adm9i/rator 7at a "t1 & 9 a =m & mann]1 specifi$ by ! ,adm9i/rator7-- 7i7 a plan = ! ,/ate to use its allotm5t to c>ry out #c or m ( ! activities describ$ 9 p>agraph 7#f72 & 7ii7 annual reports on ! use ( allotm5ts1 includ+ su* additional in=mation z ! ,adm9i/rator det]m9es appropriate4 7,b7 ,n m ?an #aj p]c5t ( ! am\nt allott$ to a ,/ate = a fiscal ye> may be us$ by ! ,/ate = adm9i/rative exp5ses4 7#f7 ,use ( funds ,am\nts allott$ to a ,/ate "u ?is subsection %all be us$ = #c or m ( ! foll[+ heal?-relat$ activities3 7,a7 ,promot+ evid5ce-bas$1 measurable int]v5tions to improve prev5tion & *ronic disease managem5t4 7,b7 ,provid+ paym5ts to heal? c>e provid]s = ! provision ( heal? c>e items or s]vices1 z specifi$ by ! ,adm9i/rator4 7,c7 ,promot+ consum]-fac+1 te*nology-driv5 solutions = ! prev5tion & managem5t ( *ronic diseases4 7,d7 ,provid+ tra9+ & te*nical assi/ance = ! developm5t & adoption ( te*nology-enabl$ solutions t improve c>e deliv]y 9 rural hospitals1 includ+ remote monitor+1 robotics1 artificial intellig5ce1 & o!r advanc$ te*nologies4 7,e7 ,recruit+ & reta9+ cl9ical work=ce tal5t to rural areas1 ) commitm5ts to s]ve rural communities = a m9imum ( #e ye>s4 7,f7 ,provid+ te*nical assi/ance1 s(tw>e1 & h>dw>e = significant in=mation te*nology advances design$ to improve effici5cy1 enhance cyb]security capability developm5t1 & improve pati5t heal? outcomes4 7,g7 ,assi/+ rural communities to "r size _! heal? c>e deliv]y sy/ems by id5tify+ ne$$ prev5tative1 ambulatory1 pre-hospital1 em]g5cy1 acute inpati5t c>e1 outpati5t c>e1 & po/-acute c>e s]vice l9es4 7,h7 ,support+ access to opioid use disord] treatm5t s]vices 7z def9$ 9 section #ahfa7;jjj77#a771 o!r sub/ance use disord] treatm5t s]vices1 & m5tal heal? s]vices4 7,i7 ,develop+ projects t support innovative models ( c>e t include value-bas$ c>e arrangem5ts & alt]native paym5t models1 z appropriate4 7,j7 ,additional uses design$ to promote su/a9able access to high quality rural heal? c>e s]vices1 z det]m9$ by ! ,adm9i/rator4 7#g7 ,exemptions ,p>agraphs 7#b71 7#c71 7#e71 7#f71 7#h71 7#aj71 7#aa71 & 7#ab7 ( subsection 7c7 d n apply to paym5ts "u ?is subsection4 7#h7 ,review ,!re %all be no adm9i/rative or judicial review "u section #aaaf or o!rwise ( am\nts allott$ or r$i/ribut$ to ,/ates "u ?is subsection1 paym5ts to ,/ates )held or r$uc$ "u ?is subsection1 or previ\s paym5ts recov]$ f ,/ates "u ?is subsection4 7#i7 ,heal? c>e provid] def9$ ,= purposes ( ?is subsection1 ! t]m heal? c>e provid] means a provid] ( s]vices or suppli] :o is enroll$ "u ?is title1 title ,,xviii1 or title ,,xix4 4 7b7 ,con=m+ am5dm5ts ,title ,,xxi ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acig;aa7 is am5d$-- 7#a7 9 section #baja-- 7,a7 9 subsection 7a71 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ ,! purpose & ins]t+ ,except ) respect to ! rural heal? trans=mation program e/abli%$ 9 section #baje7;h71 ! purpose2 & 7,b7 9 subsection 7b71 9 ! matt] prec$+ p>agraph 7#a71 by ins]t+ subsection 7a7 or 7g7 ( be=e section #baje2 7#b7 9 section #baje7;c77#a71 by /rik+ & may n include & ins]t+ or to c>ry out ! rural heal? trans=mation program e/abli%$ 9 subsection 7h7 &1 except 9 ! case ( am\nts made available "u subsection 7h71 may n include2 & 7#c7 9 section #bajf7;a77#a71 by ins]t+ subsection 7a7 or 7g7 ( be=e section #baje4 7c7 ,implem5tation ,! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices %all implem5t ?is section1 includ+ ! am5dm5ts made by ?is section1 by program in/ruction or o!r =ms ( program guidance4 7d7 ,implem5tation fund+ ,= ! purposes ( c>ry+ out ! provisions (1 & ! am5dm5ts made by1 ?is section1 !re are appropriat$1 out ( any monies 9 ! ,treasury n o!rwise appropriat$1 to ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e ,m$icaid ,s]vices1 #bjj1jjj1jjj = fiscal ye> #bjbe1 to rema9 available until exp5d$4 ,c ,increase 9 debt limit #gbjja4 ,modification ( limitation on ! public debt ,! limitation "u section #caja7;b7 ( title #ca1 ,unit$ ,/ates ,code1 z mo/ rec5tly increas$ by section #dja7;b7 ( ,public ,law #aah-e 7#ca ,u4,s4,c4 #caja note71 is increas$ by #e1jjj1jjj1jjj1jjj4 ,d ,unemploym5t #gcjja4 ,end+ unemploym5t paym5ts to jobless millionaires 7a7 ,prohibition on use ( ,f$]al funds 7#a7 ,9 g5]al ,no ,f$]al funds may be us$-- 7,a7 to make paym5ts ( unemploym5t comp5sation b5efits "u an unemploym5t comp5sation program ( ! ,unit$ ,/ates 9 a ye> to an individual ^: wages dur+ ! individual's base p]iod are equal to or exce$ #a1jjj1jjj2 or 7,b7 = any adm9i/rative co/s associat$ ) mak+ paym5ts describ$ 9 subp>agraph 7,a74 7#b7 ,compliance 7,a7 ,self-c]tification ,any application = unemploym5t comp5sation "u an unemploym5t comp5sation program ( ! ,unit$ ,/ates %all include a =m or proc$ure = an individual applicant to c]tify t su* individual's wages dur+ ! individual's base p]iod d n equal or exce$ #a1jjj1jjj4 7,b7 ,v]ification ,ea* ,/ate ag5cy t is responsible = adm9i/]+ any unemploym5t comp5sation program ( ! ,unit$ ,/ates %all utilize available sy/ems to v]ify wage eligibility by assess+ claimant income to ! degree possible4 7#c7 ,recov]y ( ov]paym5ts ,ea* ,/ate ag5cy t is responsible = adm9i/]+ any unemploym5t comp5sation program ( ! ,unit$ ,/ates %all require individuals :o h receiv$ am\nts ( unemploym5t comp5sation "u su* a program to :i* !y 7 n entitl$ to repay su* am\nts4 7#d7 ,effective date ,! prohibition "u p>agraph 7#a7 %all apply to weeks ( unemploym5t beg9n+ on or aft] ! date ( ! enactm5t ( ?is ,act4 7b7 ,unemploym5t comp5sation program ( ! ,unit$ ,/ates def9$ ,9 ?is section1 ! t]m unemploym5t comp5sation program ( ! ,unit$ ,/ates means-- 7#a7 unemploym5t comp5sation = ,f$]al civilian employees "u sub*apt] ,i ( *apt] #he ( title #e1 ,unit$ ,/ates ,code2 7#b7 unemploym5t comp5sation = ex-s]vicememb]s "u sub*apt] ,,ii ( *apt] #he ( title #e1 ,unit$ ,/ates ,code2 7#c7 ext5d$ b5efits "u ! ,f$]al-,/ate ,ext5d$ ,unemploym5t ,comp5sation ,act ( #aigj 7#bf ,u4,s4,c4 #ccjd note72 7#d7 any ,f$]al tempor>y ext5sion ( unemploym5t comp5sation2 7#e7 any ,f$]al program t increases ! weekly am\nt ( unemploym5t comp5sation payable to individuals2 & 7#f7 any o!r ,f$]al program provid+ = ! paym5t ( unemploym5t comp5sation1 z det]m9$ by ! ,secret>y ( ,labor4 ,,viii ,committee on ,heal?1 ,education1 ,labor1 & ,p5sions ,a ,exemption ( c]ta9 assets #hjjja4 ,exemption ( c]ta9 assets 7a7 ,exemption ( c]ta9 assets ,section #dhj7;f77#b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhgvv7f77#b77 is am5d$-- 7#a7 by /rik+ net value ( ! & ins]t+ ! foll[+3 8net value (-- 7,a7 ! 2 7#b7 by /rik+ ! p]iod at ! end & ins]t+ a semicolon2 & 7#c7 by add+ at ! end ! foll[+3 7,b7 a family f>m on :i* ! family resides2 7,c7 a small bus9ess ) n m ?an #ajj full-"t or full-"t equival5t employees 7or any "p ( su* a small bus9ess7 t is own$ & controll$ by ! family2 or 7,d7 a comm]cial fi%+ bus9ess & relat$ exp5ses1 includ+ fi%+ vessels & p]mits own$ & controll$ by ! family4 4 7b7 ,effective date & application ,! am5dm5ts made by subsection 7a7 %all take effect on ,july #a1 #bjbf1 & %all apply ) respect to aw>d ye> #bjbf-bjbg & ea* subsequ5t aw>d ye>1 z det]m9$ "u ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajja et seq474 ,b ,loan ,limits #hajja4 ,e/abli%m5t ( loan limits = graduate & pr(essional /ud5ts & p>5t borr[]s2 t]m9ation ( graduate & pr(essional ,,plus loans ,section #dee7;a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is am5d$-- 7#a7 9 p>agraph 7#c7-- 7,a7 9 ! p>agraph head+1 by ins]t+ & ,f$]al ,direct ,,plus loans aft] loans2 7,b7 by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+3 7,a7 ,t]m9ation ( au?ority to make int]e/ subsidiz$ loans to graduate & pr(essional /ud5ts ,subject to subp>agraph 7,b71 & not)/&+ any provision ( ?is "p or "p ,b-- 7i7 = any p]iod ( in/ruction beg9n+ on or aft] ,july #a1 #bjab1 a graduate or pr(essional /ud5t %all n be eligible to receive a ,f$]al ,direct ,/af=d loan "u ?is "p2 & 7ii7 = any p]iod ( in/ruction beg9n+ on ,july #a1 #bjab1 & end+ on ,june #cj1 #bjbf1 ! maximum annual am\nt ( ,f$]al ,direct ,unsubsidiz$ ,/af=d loans su* a /ud5t may borr[ 9 any academic ye> 7z def9$ 9 section #dha7;a77#b77 or its equival5t %all be ! maximum annual am\nt = su* /ud5t det]m9$ "u section #dbh;,h1 plus an am\nt equal to ! am\nt ( ,f$]al ,direct ,/af=d loans ! /ud5t w\ld h receiv$ 9 ! abs5ce ( ?is subp>agraph4 2 & 7,c7 by add+ at ! end ! foll[+3 7,c7 ,t]m9ation ( au?ority to make ,f$]al ,direct ,,plus loans to graduate & pr(essional /ud5ts ,subject to p>agraph 7#h7 & not)/&+ any provision ( ?is "p or "p ,b1 = any p]iod ( in/ruction beg9n+ on or aft] ,july #a1 #bjbf1 a graduate or pr(essional /ud5t %all n be eligible to receive a ,f$]al ,direct ,,plus ,loan "u ?is "p4 2 & 7#b7 by add+ at ! end ! foll[+3 7#d7 ,graduate & pr(essional annual & aggregate limits = ,f$]al ,direct ,unsubsidiz$ ,/af=d loans beg9n+ ,july #a1 #bjbf 7,a7 ,annual limits beg9n+ ,july #a1 #bjbf ,subject to p>agraphs 7#g77;,a7 & 7#h71 beg9n+ on ,july #a1 #bjbf1 ! maximum annual am\nt ( ,f$]al ,direct ,unsubsidiz$ ,/af=d loans-- 7i7 a graduate /ud5t1 :o is n a pr(essional /ud5t1 may borr[ 9 any academic ye> or its equival5t %all be #bj1ejj2 & 7ii7 a pr(essional /ud5t may borr[ 9 any academic ye> or its equival5t %all be #ej1jjj4 7,b7 ,aggregate limits ,subject to p>agraphs 7#f71 7#g77;,a71 & 7#h71 beg9n+ on ,july #a1 #bjbf1 ! maximum aggregate am\nt ( ,f$]al ,direct ,unsubsidiz$ ,/af=d loans1 9 addition to ! am\nt borr[$ = und]graduate education1 t-- 7i7 a graduate /ud5t-- 7,i7 :o is n 7& has n be57 a pr(essional /ud5t1 may borr[ = programs ( /udy describ$ 9 subp>agraph 7,c77i7 %all be #ajj1jjj2 or 7,,ii7 :o is 7or has be57 a pr(essional /ud5t1 may borr[ = programs ( /udy describ$ 9 subp>agraph 7,c77i7 %all be an am\nt equal to-- 7aa7 #bjj1jjj2 m9us 7bb7 ! am\nt su* /ud5t borr[$ = programs ( /udy describ$ 9 subp>agraph 7,c77ii72 & 7ii7 a pr(essional /ud5t-- 7,i7 :o is n 7& has n be57 a graduate /ud5t1 may borr[ = programs ( /udy describ$ 9 subp>agraph 7,c77ii7 %all be #bjj1jjj2 or 7,,ii7 :o is 7or has be57 a graduate /ud5t1 may borr[ = programs ( /udy describ$ 9 subp>agraph 7,c77ii7 %all be an am\nt equal to-- 7aa7 #bjj1jjj2 m9us 7bb7 ! am\nt su* /ud5t borr[$ = programs ( /udy describ$ 9 subp>agraph 7,c77i74 7,c7 ,def9itions 7i7 ,graduate /ud5t ,! t]m graduate /ud5t means a /ud5t enroll$ 9 a program ( /udy t aw>ds a graduate cr$5tial 7o!r ?an a pr(essional degree7 ^u completion ( ! program4 7ii7 ,pr(essional /ud5t ,9 ?is p>agraph1 ! t]m pr(essional /ud5t means a /ud5t enroll$ 9 a program ( /udy t aw>ds a pr(essional degree1 z def9$ "u section #ffh4b ( title #cd1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ?is p>agraph71 ^u completion ( ! program4 7#e7 ,p>5t borr[] annual & aggregate limits = ,f$]al direct ,,plus loans beg9n+ ,july #a1 #bjbf 7,a7 ,annual limits ,subject to p>agraph 7#h7 & not)/&+ any provision ( ?is "p or "p ,b1 beg9n+ on ,july #a1 #bjbf1 = ea* dep5d5t /ud5t1 ! total maximum annual am\nt ( ,f$]al ,direct ,,plus loans t may be borr[$ on behalf ( t dep5d5t /ud5t by all p>5ts ( t dep5d5t /ud5t %all be #bj1jjj4 7,b7 ,aggregate limits ,subject to p>agraph 7#h7 & not)/&+ any provision ( ?is "p or "p ,b1 beg9n+ on ,july #a1 #bjbf1 = ea* dep5d5t /ud5t1 ! total maximum aggregate am\nt ( ,f$]al ,direct ,,plus loans t may be borr[$ on behalf ( t dep5d5t /ud5t by all p>5ts ( t dep5d5t /ud5t %all be #fe1jjj1 )\t reg>d to any am\nts repaid1 =giv51 cancel$1 or o!rwise dis*>g$ on any su* loan4 7#f7 ,lifetime maximum aggregate am\nt = all /ud5ts ,subject to p>agraph 7#h7 & not)/&+ any provision ( ?is "p or "p ,b1 beg9n+ on ,july #a1 #bjbf1 ! maximum aggregate am\nt ( loans made1 insur$1 or gu>ante$ "u ?is title t a /ud5t may borr[ 7o!r ?an a ,f$]al ,direct ,,plus loan1 or loan "u section #dbh;,b1 made to ! /ud5t z a p>5t borr[] on behalf ( a dep5d5t /ud5t7 %all be #beg1ejj1 )\t reg>d to any am\nts repaid1 =giv51 cancel$1 or o!rwise dis*>g$ on any su* loan4 7#g7 ,additional rules reg>d+ annual loan limits 7,a7 ,less ?an full-"t enrollm5t ,not)/&+ any provision ( ?is "p or "p ,b1 9 any case 9 :i* a /ud5t is enroll$ 9 a program ( /udy ( an in/itution ( high] education on less ?an a full-"t basis dur+ any academic ye>1 ! am\nt ( a loan t /ud5t may borr[ = an academic ye> or its equival5t %all be r$uc$ 9 direct proportion to ! degree to :i* t /ud5t is n s enroll$ on a full-"t basis1 r\nd$ to ! ne>e/ :ole p]c5tage po9t1 z provid$ 9 a s*$ule ( r$uctions publi%$ by ! ,secret>y comput$ = purposes ( ?is subp>agraph4 7,b7 ,in/itutionally det]m9$ limits ,not)/&+ ! annual loan limits e/abli%$ "u ?is section &1 = und]graduate /ud5ts1 "u ?is "p & "p ,b1 beg9n+ on ,july #a1 #bjbf1 an in/itution ( high] education 7at ! discretion ( a f9ancial aid adm9i/rator at ! in/itution7 may limit ! total am\nt ( loans made "u ?is "p = a program ( /udy = an academic ye> t a /ud5t may borr[1 & t a p>5t may borr[ on behalf ( su* /ud5t1 z long z any su* limit is appli$ consi/5tly to all /ud5ts enroll$ 9 su* program ( /udy4 7#h7 ,int]im exception = c]ta9 /ud5ts 7,a7 ,application ( prior limits ,p>agraphs 7#c77;,c71 7#d71 7#e71 & 7#f7 %all n apply1 & p>agraph 7#c77;,a77ii7 %all apply z su* p>agraph 0 9 effect = p]iods ( in/ruction end+ be=e ,june #cj1 #bjbf1 dur+ ! expect$ "t to cr$5tial describ$ 9 subp>agraph 7,b71 ) respect to an individual :o1 z ( ,june #cj1 #bjbf-- 7i7 is enroll$ 9 a program ( /udy at an in/itution ( high] education2 & 7ii7 has receiv$ a loan 7or on ^: behalf a loan 0 made7 "u ?is "p = su* program ( /udy4 7,b7 ,expect$ "t to cr$5tial ,= purposes ( ?is p>agraph1 ! expect$ "t to cr$5tial ( an individual %all be equal to ! less] (-- 7i7 ?ree academic ye>s2 or 7ii7 ! p]iod det]m9$ by calculat+ ! diff]5ce betwe5-- 7,i7 ! program l5g? = ! program ( /udy 9 :i* ! individual is enroll$2 & 7,,ii7 ! p]iod ( su* program ( /udy t su* individual has complet$ z ( ! date ( ! det]m9ation "u ?is subp>agraph4 7,c7 ,def9ition ( program l5g? ,9 ?is p>agraph1 ! t]m program l5g? means ! m9imum am\nt ( "t 9 weeks1 mon?s1 or ye>s t is specifi$ 9 ! catalog1 m>ket+ mat]ials1 or o!r (ficial publications ( an in/itution ( high] education = a full-"t /ud5t to complete ! requirem5ts = a specific program ( /udy4 4 ,c ,loan ,repaym5t #hbjja4 ,loan repaym5t 7a7 ,transition to income-bas$ repaym5t plans 7#a7 ,selection ,! ,secret>y ( ,education %all take su* /eps z may be necess>y to ensure t be=e ,july #a1 #bjbh1 ea* borr[] :o has "o or m loans t are 9 a repaym5t /atus 9 accordance )1 or an adm9i/rative =be>ance associat$ )1 an income cont+5t repaym5t plan au?oriz$ "u section #dee7;e7 ( ! ,high] ,education ,act ( #aife 7ref]r$ to 9 ?is subsection z cov]$ income cont+5t loans7 selects "o ( ! foll[+ income-bas$ repaym5t plans t is o!rwise applicable1 & = :i* t borr[] is o!rwise eligible1 = ! repaym5t ( ! cov]$ income cont+5t loans ( ! borr[]3 7,a7 ,! ,repaym5t ,assi/ance ,plan "u section #dee7q7 ( ! ,high] ,education ,act ( #aife4 7,b7 ,! income-bas$ repaym5t plan "u section #dic;,c ( ! ,high] ,education ,act ( #aife4 7,c7 ,any o!r repaym5t plan z au?oriz$ "u section #dee7;d77#a7 ( ! ,high] ,education ,act ( #aife4 7#b7 ,comm5cem5t ( new repaym5t plan ,beg9n+ on ,july #a1 #bjbh1 a borr[] describ$ 9 p>agraph 7#a7 %all beg9 repay+ ! cov]$ income cont+5t loans ( ! borr[] 9 accordance ) ! repaym5t plan select$ "u p>agraph 7#a71 unless ! borr[] *ooses to beg9 repay+ 9 accordance ) ! repaym5t plan select$ "u p>agraph 7#a7 be=e su* date4 7#c7 ,failure to select ,9 ! case ( a borr[] describ$ 9 p>agraph 7#a7 :o fails to select a repaym5t plan 9 accordance ) su* p>agraph1 ! ,secret>y ( ,education %all-- 7,a7 enroll ! cov]$ income cont+5t loans ( su* borr[] 9-- 7i7 ! ,repaym5t ,assi/ance ,plan "u section #dee7q7 ( ! ,high] ,education ,act ( #aife ) respect to loans t are eligible = ! ,repaym5t ,assi/ance ,plan "u su* subsection2 or 7ii7 ! income-bas$ repaym5t plan "u section #dic;,c ( su* ,act1 ) respect to loans t are n eligible = ! ,repaym5t ,assi/ance ,plan2 & 7,b7 require ! borr[] to beg9 repay+ cov]$ income cont+5t loans accord+ to ! plans "u subp>agraph 7,a7 on ,july #a1 #bjbh4 7b7 ,repaym5t plans ,section #dee7;d7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7d77 is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9 ! matt] prec$+ subp>agraph 7,a71 by ins]t+ be=e ,july #a1 #bjbf1 :o has n receiv$ a loan made "u ?is "p on or aft] ,july #a1 #bjbf1 aft] made "u ?is "p2 7,b7 9 subp>agraph 7,d7-- 7i7 by ins]t+ be=e ,june #cj1 #bjbh1 be=e an income cont+5t repaym5t plan2 & 7ii7 by /rik+ & aft] ! semicolon2 7,c7 9 subp>agraph 7,e7-- 7i7 by /rik+ t enables borr[]s :o h a p>tial f9ancial h>d%ip to make a l[] mon?ly paym5t2 7ii7 by /rik+ a ,f$]al ,direct ,consolidation ,loan1 if ! proce$s ( su* loan 7 us$ to dis*>ge ! liability on su* ,f$]al ,direct ,,plus ,loan or a loan "u section #dbh;,b made on behalf ( a dep5d5t /ud5t & ins]t+ an except$ ,consolidation ,loan 7z def9$ 9 section #dic;,c7a77#b772 & 7iii7 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,d7 by add+ at ! end ! foll[+3 7,f7 beg9n+ on ,july #a1 #bjbf1 ! income-bas$ ,repaym5t ,assi/ance ,plan "u subsection 7q71 provid$ t-- 7i7 su* ,plan %all n be available = ! repaym5t ( except$ loans 7z def9$ 9 p>agraph 7#g77;,e772 & 7ii7 ! borr[] is requir$ to pay ea* out/&+ loan ( ! borr[] made "u ?is "p "u su* ,repaym5t ,assi/ance ,plan1 except t a borr[] ( an except$ loan 7z def9$ 9 p>agraph 7#g77;,e77 may repay ! except$ loan sep>ately f o!r loans "u ?is "p obta9$ by ! borr[]4 2 7#b7 9 p>agraph 7#e71 by am5d+ subp>agraph 7,b7 to read z foll[s3 7,b7 repay ! loan pursuant to an income-bas$ repaym5t plan "u subsection 7q7 or section #dic;,c1 z applicable4 2 & 7#c7 by add+ at ! end ! foll[+3 7#f7 ,t]m9ation & limitation ( repaym5t au?ority 7,a7 ,sunset ( repaym5t plans available be=e ,july #a1 #bjbf ,p>agraphs 7#a7 ?r\gh 7#d7 ( ?is subsection %all only apply to loans made "u ?is "p be=e ,july #a1 #bjbf4 7,b7 ,prohibitions ,! ,secret>y may n1 = any loan made "u ?is "p on or aft] ,july #a1 #bjbf-- 7i7 au?orize a borr[] ( su* a loan to repay su* loan pursuant to a repaym5t plan t is n describ$ 9 p>agraph 7#g77;,a72 or 7ii7 c>ry out or modify a repaym5t plan t is n describ$ 9 su* p>agraph4 7#g7 ,repaym5t plans = loans made on or aft] ,july #a1 #bjbf 7,a7 ,design & selection ,beg9n+ on ,july #a1 #bjbf1 ! ,secret>y %all (f] a borr[] ( a loan made "u ?is "p on or aft] su* date 7includ+ su* a borr[] :o also has a loan made "u ?is "p be=e su* date7 two plans = repaym5t ( ! borr[]'s loans "u ?is "p1 includ+ pr9cipal & int]e/ on su* loans4 ,! borr[] %all be entitl$ to accel]ate1 )\t p5alty1 repaym5t on su* loans4 ,! borr[] may *oose-- 7i7 a /&>d repaym5t plan-- 7,i7 ) a fix$ mon?ly repaym5t am\nt paid ov] a fix$ p]iod ( "t equal to ! applicable p]iod det]m9$ "u subclause 7,,ii72 & 7,,ii7 ) ! applicable p]iod ( "t = repaym5t det]m9$ bas$ on ! total out/&+ pr9cipal ( all loans ( ! borr[] made "u ?is "p be=e1 on1 or aft] ,july #a1 #bjbf1 at ! "t ! borr[] is ent]+ repaym5t "u su* plan1 z foll[s-- 7aa7 = a borr[] ) total out/&+ pr9cipal ( less ?an #be1jjj1 a p]iod ( #aj ye>s2 7bb7 = a borr[] ) total out/&+ pr9cipal ( n less ?an #be1jjj & less ?an #ej1jjj1 a p]iod ( #ae ye>s2 7cc7 = a borr[] ) total out/&+ pr9cipal ( n less ?an #ej1jjj & less ?an #ajj1jjj1 a p]iod ( #bj ye>s2 & 7dd7 = a borr[] ) total out/&+ pr9cipal ( #ajj1jjj or m1 a p]iod ( #be ye>s2 or 7ii7 ! income-bas$ ,repaym5t ,assi/ance ,plan "u subsection 7q74 7,b7 ,selection by secret>y ,if a borr[] ( a loan made "u ?is "p on or aft] ,july #a1 #bjbf1 does n select a repaym5t plan describ$ 9 subp>agraph 7,a71 ! ,secret>y %all provide ! borr[] ) ! /&>d repaym5t plan describ$ 9 subp>agraph 7,a77i74 7,c7 ,selection applies to all out/&+ loans ,a borr[] is requir$ to pay ea* out/&+ loan ( ! borr[] made "u ?is "p "u ! same select$ repaym5t plan1 except t a borr[] :o selects ! ,repaym5t ,assi/ance ,plan & also has an except$ loan t is n eligible = repaym5t "u su* ,repaym5t ,assi/ance ,plan %all repay ! except$ loan sep>ately f o!r loans "u ?is "p obta9$ by ! borr[]4 7,d7 ,*anges ( repaym5t plan ,a borr[] may *ange ! borr[]'s selection (-- 7i7 ! /&>d repaym5t plan "u subp>agraph 7,a77i71 or ! ,secret>y's selection ( su* plan = ! borr[] "u subp>agraph 7,b71 z ! case may be1 to ! ,repaym5t ,assi/ance ,plan "u subp>agraph 7,a77ii7 at any "t2 & 7ii7 ! ,repaym5t ,assi/ance ,plan "u subp>agraph 7,a77ii7 to ! /&>d repaym5t plan "u subp>agraph 7,a77i7 at any "t4 7,e7 ,repaym5t = borr[]s ) except$ loans made on or aft] ,july #a1 #bjbf 7i7 ,/&>d repaym5t plan requir$ ,not)/&+ subp>agraphs 7,a7 ?r\gh 7,d71 beg9n+ on ,july #a1 #bjbf1 ! ,secret>y %all require a borr[] :o has receiv$ an except$ loan made on or aft] su* date 7includ+ su* a borr[] :o also has an except$ loan made be=e su* date7 to repay ea* except$ loan1 includ+ pr9cipal & int]e/ on ^? except$ loans1 "u ! /&>d repaym5t plan "u subp>agraph 7,a77i74 ,! borr[] %all be entitl$ to accel]ate1 )\t p5alty1 repaym5t on su* loans4 7ii7 ,except$ loan def9$ ,= ! purposes ( ?is p>agraph1 ! t]m except$ loan means a loan ) an out/&+ balance t is-- 7,i7 a ,f$]al ,direct ,,plus ,loan t is made on behalf ( a dep5d5t /ud5t2 or 7,,ii7 a ,f$]al ,direct ,consolidation ,loan1 if ! proce$s ( su* loan 7 us$ to dis*>ge ! liability on-- 7aa7 an except$ ,,plus loan1 z def9$ 9 section #dic;,c7a77#a72 or 7bb7 an except$ consolidation loan 7z su* t]m is def9$ 9 section #dic;,c7a77#b77;,a71 not)/&+ subp>agraph 7,b7 ( su* section74 4 7c7 ,elim9ation ( au?ority to provide income cont+5t repaym5t plans 7#a7 ,repeal ,subsection 7e7 ( section #dee ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7e77 is repeal$4 7#b7 ,fur!r am5dm5ts to elim9ate income cont+5t repaym5t 7,a7 ,section #dbh ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgh7 is am5d$-- 7i7 9 subsection 7b77#a77;,d71 by /rik+ be subject to income cont+5t repaym5t 9 accordance ) subsection 7m7 & ins]t+ be subject to income-bas$ repaym5t 9 accordance ) subsection 7m72 & 7ii7 9 subsection 7m7-- 7,i7 9 ! subsection head+1 by /rik+ ,income ,cont+5t &2 7,,ii7 by am5d+ p>agraph 7#a7 to read z foll[s3 7#a7 ,au?ority ( secret>y to require ,! ,secret>y may require borr[]s :o h default$ on loans made "u ?is "p t are assign$ to ! ,secret>y "u subsection 7c77#h7 to repay ^? loans pursuant to an income-bas$ repaym5t plan "u section #dic;,c4 2 & 7,,iii7 9 ! head+ ( p>agraph 7#b71 by /rik+ income cont+5t or4 7,b7 ,section #dbh;,c ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgh-c7 is am5d$-- 7i7 9 subsection 7a77#c77;,b77i77,v77aa71 by /rik+ = ! purposes ( obta9+ income cont+5t repaym5t or income-bas$ repaym5t & ins]t+ = ! purposes ( qualify+ = an income-bas$ repaym5t plan "u section #dee7q7 or section #dic;,c1 z applicable2 7ii7 9 subsection 7b77#e71 by /rik+ be repaid ei!r pursuant to income cont+5t repaym5t "u "p ,d ( ?is title1 pursuant to income-bas$ repaym5t "u section #dic;,c1 or pursuant to any o!r repaym5t provision "u ?is section & ins]t+ be repaid pursuant to an income-bas$ repaym5t plan "u section #dic;,c or any o!r repaym5t provision "u ?is section2 & 7iii7 9 subsection 7c7-- 7,i7 9 p>agraph 7#b77;,a71 by /rik+ or by ! t]ms ( repaym5t pursuant to income cont+5t repaym5t (f]$ by ! ,secret>y "u subsection 7b77#e7 & ins]t+ or by ! t]ms ( repaym5t pursuant to an income-bas$ repaym5t plan "u section #dic;,c2 & 7,,ii7 9 p>agraph 7#c77;,b71 by /rik+ except z requir$ by ! t]ms ( repaym5t pursuant to income cont+5t repaym5t (f]$ by ! ,secret>y "u subsection 7b77#e7 & ins]t+ except z requir$ by ! t]ms ( repaym5t pursuant to an income-bas$ repaym5t plan "u section #dic;,c4 7,c7 ,section #dhe7;d77#a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajib7;d77#a77 is am5d$ by /rik+ income-cont+5t &4 7,d7 ,section #did7;a77#b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;h7a77#b77 is am5d$-- 7i7 9 ! p>agraph head+1 by /rik+ ,income-cont+5t & income-bas$ & ins]t+ ,income-bas$2 & 7ii7 9 subp>agraph 7,a7-- 7,i7 9 ! matt] prec$+ clause 7i71 by /rik+ income-cont+5t or2 & 7,,ii7 9 clause 7ii77,i71 by /rik+ section #dee7;e77#h7 or ! equival5t proc$ures e/abli%$ "u section #dic;,c7c77#b77;,b71 z applicable & ins]t+ section #dic;,c7c77#b74 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all take effect on ,july #a1 #bjbh4 7d7 ,repaym5t assi/ance plan ,section #dee ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7q7 ,repaym5t assi/ance plan 7#a7 ,9 g5]al ,not)/&+ any o!r provision ( ?is ,act1 beg9n+ on ,july #a1 #bjbf1 ! ,secret>y %all c>ry out an income-bas$ repaym5t plan 7to be kn[n z ! ,repaym5t ,assi/ance ,plan71 t %all h ! foll[+ t]ms & conditions3 7,a7 ,! total mon?ly repaym5t am\nt ow$ by a borr[] = all ( ! loans ( ! borr[] t are repaid pursuant to ! ,repaym5t ,assi/ance ,plan %all be equal to ! applicable mon?ly paym5t ( a borr[] calculat$ "u p>agraph 7#d77;,b71 except t ! borr[] may n be preclud$ f repay+ an am\nt t exce$s su* am\nt = any mon?4 7,b7 ,! ,secret>y %all apply ! borr[]'s applicable mon?ly paym5t "u ?is p>agraph fir/ t[>d int]e/ due on ea* su* loan1 next t[>d any fees due on ea* loan1 & !n t[>d ! pr9cipal ( ea* loan4 7,c7 ,any pr9cipal due & n paid "u subp>agraph 7,b7 or p>agraph 7#b77;,b7 %all be def]r$4 7,d7 ,a borr[] :o is n 9 a p]iod ( def]m5t or =be>ance %all make an applicable mon?ly paym5t = ea* mon? until ! e>li] (-- 7i7 ! date on :i* ! out/&+ balance ( pr9cipal & int]e/ due on all ( ! loans ( ! borr[] t are repaid pursuant to ! ,repaym5t ,assi/ance ,plan is #j2 or 7ii7 ! date on :i* ! borr[] has made #cfj qualify+ mon?ly paym5ts4 7,e7 ,! ,secret>y %all cancel any out/&+ balance ( pr9cipal & int]e/ due on a loan made "u ?is "p to a borr[]-- 7i7 :o1 = any p]iod ( "t1 p>ticipat$ 9 ! ,repaym5t ,assi/ance ,plan "u ?is subsection2 7ii7 ^: mo/ rec5t paym5t = su* loan prior to ! loan cancellation "u ?is subp>agraph 0 made "u su* ,repaym5t ,assi/ance ,plan2 & 7iii7 :o has made #cfj qualify+ mon?ly paym5ts on su* loan4 7,f7 ,= ! purposes ( ?is subsection1 ! t]m qualify+ mon?ly paym5t means any ( ! foll[+3 7i7 ,an on-"t applicable mon?ly paym5t "u ?is subsection4 7ii7 ,an on-"t mon?ly paym5t "u ! /&>d repaym5t plan "u subsection 7d77#g77;,a77i7 ( n less ?an ! mon?ly paym5t requir$ "u su* plan4 7iii7 ,a mon?ly paym5t "u any repaym5t plan 7exclud+ ! ,repaym5t ,assi/ance ,plan "u ?is subsection7 ( n less ?an ! mon?ly paym5t t w\ld be requir$ "u a /&>d repaym5t plan "u section #dee7;d77#a77;,a7 ) a repaym5t p]iod ( #aj ye>s4 7iv7 ,a mon?ly paym5t "u section #dic;,c ( n less ?an ! mon?ly paym5t requir$ "u su* section1 includ+ a mon?ly paym5t equal to ! m9imum paym5t am\nt p]mitt$ "u su* section4 7v7 ,a mon?ly paym5t made be=e ,july #a1 #bjbh1 "u an income cont+5t repaym5t plan c>ri$ out "u section #dee7;d77#a77;,d7 7or "u an alt]native repaym5t plan 9 lieu ( repaym5t "u su* an income cont+5t repaym5t plan1 if plac$ 9 su* an alt]native repaym5t plan by ! ,secret>y7 ( n less ?an ! mon?ly paym5t requir$ "u su* a plan1 includ+ a mon?ly paym5t equal to ! m9imum paym5t am\nt p]mitt$ "u su* a plan4 7vi7 ,a mon? :5 ! borr[] did n make a paym5t because ! borr[] 0 9 def]m5t "u subsection 7f77#b77;,b7 or due to an economic h>d%ip describ$ 9 subsection 7f77#b77;,d74 7vii7 ,a mon? t end$ be=e ! date ( enactm5t ( ?is subsection :5 ! borr[] did n make a paym5t because ! borr[] 0 9 a p]iod ( def]m5t or =be>ance describ$ 9 section #fhe4bji7k77#d77;iv7 ( title #cd1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ?is subsection74 7,g7 ,! proc$ures e/abli%$ by ! ,secret>y "u section #dic;,c7c7 %all apply = annually det]m9+ ! borr[]'s eligibility = ! ,repaym5t ,assi/ance ,plan1 includ+ v]ification ( a borr[]'s annual income & ! annual am\nt due on ! total am\nt ( loans eligible to be repaid "u ?is subsection1 & su* o!r proc$ures z are necess>y to effectively implem5t income-bas$ repaym5t "u ?is subsection4 ,) respect to c>ry+ out section #did7;a77#b7 = ! ,repaym5t ,assi/ance ,plan1 an individual may elect to opt out ( ! disclosures requir$ "u section #did7;a77#b77;,a77ii7 9 accordance ) ! proc$ures e/abli%$ "u section #dic;,c7c77#b74 7#b7 ,balance assi/ance = di/ress$ borr[]s 7,a7 ,int]e/ subsidy ,) respect to a borr[] ( a loan made "u ?is "p1 = ea* mon? = :i* su* a borr[] makes an on-"t applicable mon?ly paym5t requir$ "u p>agraph 7#a77;,a7 & su* mon?ly paym5t is insuffici5t to pay ! total am\nt ( int]e/ t accrues = ! mon? on all loans ( ! borr[] repaid pursuant to ! ,repaym5t ,assi/ance ,plan "u ?is subsection1 ! am\nt ( int]e/ accru$ & n paid = ! mon? %all n be *>g$ to ! borr[]4 7,b7 ,mat*+ pr9cipal paym5t ,) respect to a borr[] ( a loan made "u ?is "p & n 9 a p]iod ( def]m5t or =be>ance1 = ea* mon? = :i* a borr[] makes an on-"t applicable mon?ly paym5t requir$ "u p>agraph 7#a77;,a7 & su* mon?ly paym5t r$uces ! total out/&+ pr9cipal balance ( all loans ( ! borr[] repaid pursuant to ! ,repaym5t ,assi/ance ,plan "u ?is subsection by less ?an #ej1 ! ,secret>y %all r$uce su* total out/&+ pr9cipal balance ( ! borr[] by an am\nt t is equal to-- 7i7 ! am\nt t is ! less] (-- 7,i7 #ej2 or 7,,ii7 ! total am\nt paid by ! borr[] = su* mon? pursuant to p>agraph 7#a77;,a72 m9us 7ii7 ! total am\nt paid by ! borr[] = su* mon? pursuant to p>agraph 7#a77;,a7 t is appli$ to su* total out/&+ pr9cipal balance4 7#c7 ,additional docum5ts ,a borr[] :o *ooses1 or is requir$1 to repay a loan "u ?is subsection1 & = :om adju/$ gross income is unavailable or does n reasonably reflect ! borr[]'s curr5t income1 %all provide to ! ,secret>y o!r docum5tation ( income satisfactory to ! ,secret>y1 :i* docum5tation ! ,secret>y may use to det]m9e repaym5t "u ?is subsection4 7#d7 ,def9itions ,9 ?is subsection3 7,a7 ,adju/$ gross income ,! t]m adju/$ gross income1 :5 us$ ) respect to a borr[]1 means ! adju/$ gross income 7z su* t]m is def9$ 9 section #fb ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! borr[] 7& ! borr[]'s sp\se1 z applicable7 = ! mo/ rec5t taxable ye>1 except t1 9 ! case ( a m>ri$ borr[] :o files a sep>ate ,f$]al income tax return1 ! t]m does n include ! adju/$ gross income ( ! borr[]'s sp\se4 7,b7 ,applicable mon?ly paym5t 7i7 ,9 g5]al ,except z provid$ 9 clause 7ii71 7iii71 or 7vi71 ! t]m applicable mon?ly paym5t means1 :5 us$ ) respect to a borr[]1 ! am\nt equal to-- 7,i7 ! applicable base paym5t ( ! borr[]1 divid$ by #ab2 m9us 7,,ii7 #ej = ea* dep5d5t ( ! borr[] 7:i*1 9 ! case ( a m>ri$ borr[] fil+ a sep>ate ,f$]al income tax return1 %all include only ea* dep5d5t t ! borr[] claims on t return74 7ii7 ,m9imum am\nt ,9 ! case ( a borr[] ) an applicable mon?ly paym5t am\nt calculat$ "u clause 7i7 t is less ?an #aj1 ! applicable mon?ly paym5t ( ! borr[] %all be #aj4 7iii7 ,f9al paym5t ,9 ! case ( a borr[] ^: total out/&+ balance ( pr9cipal & int]e/ on all ( ! loans ( ! borr[] t are repaid pursuant to ! ,repaym5t ,assi/ance ,plan is less ?an ! applicable mon?ly paym5t calculat$ pursuant to clause 7i7 or 7ii71 z applicable1 !n ! applicable mon?ly paym5t ( ! borr[] %all be ! total out/&+ balance ( pr9cipal & int]e/ on all su* loans4 7iv7 ,base paym5t ,! am\nt ( ! applicable base paym5t = a borr[] ) an adju/$ gross income (-- 7,i7 n m ?an #aj1jjj1 is #abj2 7,,ii7 m ?an #aj1jjj & n m ?an #bj1jjj1 is #a p]c5t ( su* adju/$ gross income2 7,,iii7 m ?an #bj1jjj & n m ?an #cj1jjj1 is #b p]c5t ( su* adju/$ gross income2 7,,iv7 m ?an #cj1jjj & n m ?an #dj1jjj1 is #c p]c5t ( su* adju/$ gross income2 7,v7 m ?an #dj1jjj & n m ?an #ej1jjj1 is #d p]c5t ( su* adju/$ gross income2 7,,vi7 m ?an #ej1jjj & n m ?an #fj1jjj1 is #e p]c5t ( su* adju/$ gross income2 7,,vii7 m ?an #fj1jjj & n m ?an #gj1jjj1 is #f p]c5t ( su* adju/$ gross income2 7,,viii7 m ?an #gj1jjj & n m ?an #hj1jjj1 is #g p]c5t ( su* adju/$ gross income2 7,,ix7 m ?an #hj1jjj & n m ?an #ij1jjj1 is #h p]c5t ( su* adju/$ gross income2 7,x7 m ?an #ij1jjj & n m ?an #ajj1jjj1 is #i p]c5t ( su* adju/$ gross income2 & 7,,xi7 m ?an #ajj1jjj1 is #aj p]c5t ( su* adju/$ gross income4 7v7 ,dep5d5t ,= ! purposes ( ?is p>agraph1 ! t]m dep5d5t means an individual :o is a dep5d5t "u section #aeb ( ! ,int]nal ,rev5ue ,code ( #aihf4 7vi7 ,special rule ,9 ! case ( a borr[] :o is requir$ by ! ,secret>y to provide in=mation to ! ,secret>y to det]m9e ! applicable mon?ly paym5t ( ! borr[] "u ?is subp>agraph1 & :o does n comply ) su* requirem5t1 ! applicable mon?ly paym5t ( ! borr[] %all be-- 7,i7 ! sum ( ! mon?ly paym5t am\nts ! borr[] w\ld h paid = ea* ( ! borr[]'s loans made "u ?is "p "u a /&>d repaym5t plan ) a fix$ mon?ly repaym5t am\nt1 paid ov] a p]iod ( #aj ye>s1 bas$ on ! out/&+ pr9cipal due on su* loan :5 su* loan ent]$ repaym5t2 & 7,,ii7 det]m9$ pursuant to ?is clause until ! date on :i* ! borr[] provides su* in=mation to ! ,secret>y4 4 7e7 ,f$]al consolidation loans ,section #dee7;g7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7g77 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,consolidation loans made on or aft] ,july #a1 #bjbf ,a ,f$]al ,direct ,consolidation ,loan (f]$ to a borr[] "u ?is "p on or aft] ,july #a1 #bjbf1 may only be repaid pursuant to a repaym5t plan describ$ 9 clause 7i7 or 7ii7 ( subsection 7d77#g77;,a7 ( ?is section1 z applicable1 & ! repaym5t s*$ule ( su* a ,consolidation ,loan %all be det]m9$ 9 accordance ) su* repaym5t plan4 4 7f7 ,income-,bas$ repaym5t 7#a7 ,am5dm5ts 7,a7 ,except$ consolidation loan def9$ ,section #dic;,c7a77#b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;e7a77#b77 is am5d$ to read z foll[s3 7#b7 ,except$ consolidation loan 7,a7 ,9 g5]al ,! t]m except$ consolidation loan means-- 7i7 a consolidation loan "u section #dbh;,c1 or a ,f$]al ,direct ,consolidation ,loan1 if ! proce$s ( su* loan 7 us$ to dis*>ge ! liability on an except$ ,,plus loan2 or 7ii7 a consolidation loan "u section #dbh;,c1 or a ,f$]al ,direct ,consolidation ,loan1 if ! proce$s ( su* loan 7 us$ to dis*>ge ! liability on a consolidation loan "u section #dbh;,c1 or a ,f$]al ,direct ,consolidation ,loan describ$ 9 clause 7i74 7,b7 ,exclusion ,! t]m except$ consolidation loan does n include a ,f$]al ,direct ,consolidation ,loan describ$ 9 subp>agraph 7,a7 t1 on any date dur+ ! p]iod beg9n+ on ! date ( enactm5t ( ?is subp>agraph & end+ on ,june #cj1 #bjbh1 0 be+ repaid-- 7i7 pursuant to ! ,income ,cont+5t ,repaym5t 7,,icr7 plan 9 accordance ) section #fhe4bji7;b7 ( title #cd1 ,code ( ,f$]al ,regulations 7z 9 effect on ,june #cj1 #bjbc72 or 7ii7 pursuant to ano!r income driv5 repaym5t plan4 4 7,b7 ,t]m9ation ( p>tial f9ancial h>d%ip eligibility ,section #dic;,c7a77#c7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;e7a77#c77 is am5d$ to read z foll[s3 7#c7 ,applicable am\nt ,! t]m applicable am\nt means #ae p]c5t ( ! result obta9$ by calculat+1 on at lea/ an annual basis1 ! am\nt by :i*-- 7,a7 ! borr[]'s1 & ! borr[]'s sp\se's 7if applicable71 adju/$ gross income2 exce$s 7,b7 #aej p]c5t ( ! pov]ty l9e applicable to ! borr[]'s family size z det]m9$ "u section #fgc7b7 ( ! ,community ,s]vices ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b774 4 7,c7 ,t]ms ( income-bas$ repaym5t ,section #dic;,c7b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;e7b77 is am5d$-- 7i7 by am5d+ p>agraph 7#a7 to read z foll[s3 7#a7 a borr[] ( any loan made1 insur$1 or gu>ante$ "u "p ,b or ,d 7o!r ?an an except$ ,,plus loan or except$ consolidation loan71 may elect to h ! borr[]'s aggregate mon?ly paym5t = all su* loans n exce$ ! applicable am\nt divid$ by #ab2 2 7ii7 by /rik+ p>agraph 7#f7 & ins]t+ ! foll[+3 7#f7 if ! mon?ly paym5t am\nt calculat$ "u ?is section = all loans made to ! borr[] "u "p ,b or ,d 7o!r ?an an except$ ,,plus loan or except$ consolidation loan7 exce$s ! mon?ly am\nt calculat$ "u section #dbh7;b77#i77;,a77i7 or #dee7;d77#a77;,a71 bas$ on a #aj-ye> repaym5t p]iod1 :5 ! borr[] fir/ made ! election describ$ 9 ?is subsection 7ref]r$ to 9 ?is p>agraph z ! /&>d mon?ly repaym5t am\nt71 or if ! borr[] no long] wi%es to cont9ue ! election "u ?is subsection1 !n-- 7,a7 ! maximum mon?ly paym5t requir$ to be paid = all loans made to ! borr[] "u "p ,b or ,d 7o!r ?an an except$ ,,plus loan or except$ consolidation loan7 %all be ! /&>d mon?ly repaym5t am\nt2 & 7,b7 ! am\nt ( "t ! borr[] is p]mitt$ to repay su* loans may exce$ #aj ye>s2 2 7iii7 9 p>agraph 7#g77;,b77iv71 by ins]t+ 7z su* section 0 9 effect on ! day be=e ! date ( ! repeal ( section #dee7;e7 aft] section #dee7;d77#a77;,d72 & 7iv7 9 p>agraph 7#h71 by ins]t+ or ! ,repaym5t ,assi/ance ,program "u section #dee7q7 aft] /&>d repaym5t plan4 7,d7 ,eligibility det]m9ations ,section #dic;,c7c7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;e7c77 is am5d$ to read z foll[s3 7c7 ,eligibility det]m9ations2 automatic rec]tification 7#a7 ,9 g5]al ,! ,secret>y %all e/abli% proc$ures = annually det]m9+1 9 accordance ) p>agraph 7#b71 ! borr[]'s eligibility = income-bas$ repaym5t1 includ+ ! v]ification ( a borr[]'s annual income & ! annual am\nt due on ! total am\nt ( loans made1 insur$1 or gu>ante$ "u "p ,b or ,d 7o!r ?an an except$ ,,plus loan or except$ consolidation loan71 & su* o!r proc$ures z are necess>y to effectively implem5t income-bas$ repaym5t "u ?is section4 ,! ,secret>y %all consid]1 b is n limit$ to1 ! proc$ures e/abli%$ 9 accordance ) section #dee7;e77#a7 7z 9 effect on ! day be=e ! date ( repeal ( subsection 7e7 ( section #dee7 or 9 connection ) income s5sitive repaym5t s*$ules "u section #dbh7;b77#i77;,a77iii7 or #dbh;,c7b77#a77;,e74 7#b7 ,automatic rec]tification 7,a7 ,9 g5]al ,! ,secret>y %all e/abli% & implem5t1 ) respect to any borr[] enroll$ 9 an income-bas$ repaym5t program "u ?is section or "u section #dee7q71 proc$ures to-- 7i7 use return in=mation disclos$ "u section #fajc7l77#ac7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 pursuant to approval provid$ "u section #did1 to det]m9e ! repaym5t obligation ( ! borr[] )\t fur!r action by ! borr[]2 7ii7 all[ ! borr[] 7or ! sp\se ( ! borr[]71 at any "t1 to opt out ( disclosure "u su* section #fajc7l77#ac7 & in/ead provide su* in=mation z ! ,secret>y may require to det]m9e ! repaym5t obligation ( ! borr[] 7or )draw f ! repaym5t plan "u ?is section or "u section #dee7q71 z ! case may be72 & 7iii7 provide ! borr[] ) an opportunity to update ! return in=mation s disclos$ be=e ! det]m9ation ( ! repaym5t obligation ( ! borr[]4 7,b7 ,applicability ,subp>agraph 7,a7 %all apply to ea* borr[] ( a loan eligible to be repaid "u ?is section or "u section #dee7q71 :o1 on or aft] ! date on :i* ! ,secret>y e/abli%es proc$ures "u su* subp>agraph 7,a7-- 7i7 selects1 or is requir$ to repay su* loan pursuant to1 an income-bas$ repaym5t plan "u ?is section or "u section #dee7q72 or 7ii7 rec]tifies income or family size "u su* plan4 4 7,e7 ,special t]ms = new borr[]s on & aft] ,july #a1 #bjad ,section #dic;,c7e7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajih;e7e77 is am5d$-- 7i7 9 ! subsection head+1 by ins]t+ & be=e ,july #a1 #bjbf aft] ,aft] ,july #a1 #bjad 2 & 7ii7 by ins]t+ & be=e ,july #a1 #bjbf aft] aft] ,july #a1 #bjad4 7#b7 ,effective date & application ,! am5dm5ts made by ?is subsection %all take effect on ! date ( enactm5t ( ?is title1 & %all apply ) respect to any borr[] :o is 9 repaym5t be=e1 on1 or aft] ! date ( enactm5t ( ?is title4 7g7 ,,ffel adju/m5t ,section #dbh7;b77#i77;,a77v7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgh7;b77#i77;,a77v77 is am5d$ by /rik+ :o has a p>tial f9ancial h>d%ip4 #hbjjb4 ,def]m5t2 =be>ance 7a7 ,sunset ( economic h>d%ip & unemploym5t def]m5ts ,section #dee7;f7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is am5d$-- 7#a7 by /rik+ ! subsection head+ & ins]t+ ! foll[+3 ,def]m5t2 =be>ance2 7#b7 9 p>agraph 7#b7-- 7,a7 9 subp>agraph 7,b71 by /rik+ n 9 & ins]t+ subject to p>agraph 7#g71 n 9 2 & 7,b7 9 subp>agraph 7,d71 by /rik+ n 9 & ins]t+ subject to p>agraph 7#g71 n 92 & 7#c7 by add+ at ! end ! foll[+3 7#g7 ,sunset ( unemploym5t & economic h>d%ip def]m5ts ,a borr[] :o receives a loan made "u ?is "p on or aft] ,july #a1 #bjbg1 %all n be eligible to def] su* loan "u subp>agraph 7,b7 or 7,d7 ( p>agraph 7#b74 4 7b7 ,=be>ance on loans made "u ?is "p on or aft] ,july #a1 #bjbg ,section #dee7;f7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is am5d$ by add+ at ! end ! foll[+3 7#h7 ,=be>ance on loans made "u ?is "p on or aft] ,july #a1 #bjbg ,a borr[] :o receives a loan made "u ?is "p on or aft] ,july #a1 #bjbg1 may only be eligible = a =be>ance on su* loan pursuant to section #dbh7;c77#c77;,b7 t does n exce$ #i mon?s dur+ any #bd-mon? p]iod4 4 #hbjjc4 ,loan rehabilitation 7a7 ,updat+ loan rehabilitation limits 7#a7 ,,ffel & direct loans ,section #dbh;,f7a77#e7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#e77 is am5d$ by /rik+ "o "t & ins]t+ two times4 7#b7 ,p]k9s loans ,section #dfd7;h77#a77;,d7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;dd7h77#a77;,d77 is am5d$ by /rik+ once & ins]t+ twice4 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all take effect beg9n+ on ,july #a1 #bjbg1 & %all apply ) respect to any loan made1 insur$1 or gu>ante$ "u title ,,iv ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj et seq474 7b7 ,m9imum mon?ly paym5t am\nt ,section #dbh;,f7a77#a77;,b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#a77;,b77 is am5d$ by add+ at ! end ! foll[+3 ,) respect to a borr[] :o has #a or m loans made "u "p ,d on or aft] ,july #a1 #bjbg t are describ$ 9 subp>agraph 7,a71 ! total mon?ly paym5t ( ! borr[] = all su* loans %all n be less ?an #aj44 #hbjjd4 ,public s]vice loan =giv5ess ,section #dee7m77#a77;,a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7m77#a77;,a77 is am5d$-- 7#a7 9 clause 7iii71 by /rik+ 2 or & ins]t+ a semicolon2 7#b7 9 clause 7iv71 by /rik+ 2 & & ins]t+ 7z 9 effect on ! day be=e ! date ( ! repeal ( subsection 7e7 ( ?is section72 or2 & 7#c7 by add+ at ! end ! foll[+ new clause3 7v7 on-"t paym5ts "u ! ,repaym5t ,assi/ance ,plan "u subsection 7q72 & 4 #hbjje4 ,/ud5t loan s]vic+ ,p>agraph 7#a7 ( section #deh7;a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;h7a77#a77 is am5d$ to read z foll[s3 7#a7 ,additional m&atory funds = s]vic+ ,!re %all be available to ! ,secret>y 79 addition to any o!r am\nts appropriat$ "u any appropriations ,act = adm9i/rative co/s "u ?is "p & "p ,b & out ( any money 9 ! ,treasury n o!rwise appropriat$7 #a1jjj1jjj1jjj to be obligat$ = adm9i/rative co/s "u ?is "p & "p ,b1 includ+ ! co/s ( s]vic+ ! direct /ud5t loan programs "u ?is "p1 :i* %all rema9 available until exp5d$4 4 ,d ,pell ,grants #hcjja4 ,eligibility 7a7 ,=eign income & f$]al pell grant eligibility 7#a7 ,adju/$ gross income def9$ ,section #dja7;a77#b77;,a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7a77#b77;,a77 is am5d$ to read z foll[s3 7,a7 ! t]m adju/$ gross income means-- 7i7 9 ! case ( a dep5d5t /ud5t1 = ! second tax ye> prec$+ ! academic ye>-- 7,i7 ! adju/$ gross income 7z def9$ 9 section #fb ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! /ud5t's p>5ts2 plus 7,,ii7 = ,f$]al ,pell ,grant det]m9ations made = academic ye>s beg9n+ on or aft] ,july #a1 #bjbf1 ! =eign income 7z describ$ 9 section #dhj7;b77#e77 ( ! /ud5t's p>5ts2 & 7ii7 9 ! case ( an indep5d5t /ud5t1 = ! second tax ye> prec$+ ! academic ye>-- 7,i7 ! adju/$ gross income 7z def9$ 9 section #fb ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! /ud5t 7& ! /ud5t's sp\se1 if applicable72 plus 7,,ii7 = ,f$]al ,pell ,grant det]m9ations made = academic ye>s beg9n+ on or aft] ,july #a1 #bjbf1 ! =eign income 7z describ$ 9 section #dhj7;b77#e77 ( ! /ud5t 7& ! /ud5t's sp\se1 if applicable72 4 7#b7 ,sunset ,section #dja7;b77#a77;,d7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#a77;,d77 is am5d$-- 7,a7 by /rik+ ,a /ud5t & ins]t+ ,= ea* academic ye> beg9n+ be=e ,july #a1 #bjbf1 a /ud5t2 & 7,b7 by ins]t+ 1 z 9 effect = su* academic ye>1 aft] section #dgi;,a7b77#a77;,b77v74 7#c7 ,con=m+ am5dm5ts 7,a7 ,9 g5]al ,section #dgi;,a7b77#a77;,b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhgtt7b77#a77;,b77 is am5d$-- 7i7 by /rik+ clause 7v72 & 7ii7 by r$esignat+ clauses 7vi7 & 7vii7 z clauses 7v7 & 7vi71 respectively4 7,b7 ,effective date ,! am5dm5t made by subp>agraph 7,a7 %all take effect on ,july #a1 #bjbf4 7b7 ,f$]al pell grant ineligibility due to a high /ud5t aid index 7#a7 ,9 ,g5]al ,section #dja7;b77#a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#a77 is am5d$ by add+ at ! end ! foll[+3 7,f7 ,ineligibility ( /ud5ts ) a high /ud5t aid index ,not)/&+ subp>agraphs 7,a7 ?r\gh 7,e71 a /ud5t %all n be eligible = a ,f$]al ,pell ,grant "u ?is subsection = an academic ye> 9 :i* ! /ud5t has a /ud5t aid index t equals or exce$s twice ! am\nt ( ! total maximum ,f$]al ,pell ,grant = su* academic ye>4 4 7#b7 ,effective date ,! am5dm5t made by p>agraph 7#a7 %all take effect on ,july #a1 #bjbf4 #hcjjb4 ,work=ce ,pell ,grants 7a7 ,9 g5]al ,section #dja ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7 is am5d$ by add+ at ! end ! foll[+3 7k7 ,work=ce pell grant program 7#a7 ,9 g5]al ,= ! aw>d ye> beg9n+ on ,july #a1 #bjbf1 & ea* subsequ5t aw>d ye>1 ! ,secret>y %all aw>d grants 7to be kn[n z ,work=ce ,pell ,grants7 to eligible /ud5ts "u p>agraph 7#b7 9 accordance ) ?is subsection4 7#b7 ,eligible /ud5ts ,to be eligible to receive a ,work=ce ,pell ,grant "u ?is subsection = any p]iod ( enrollm5t1 a /ud5t %all meet ! eligibility requirem5ts = a ,f$]al ,pell ,grant "u ?is section1 except t ! /ud5t-- 7,a7 %all be enroll$1 or accept$ = enrollm5t1 9 an eligible program "u section #dha7;b77#c7 7h]e9aft] ref]r$ to z an eligible work=ce program72 & 7,b7 may n-- 7i7 be enroll$1 or accept$ = enrollm5t1 9 a program ( /udy t leads to a graduate cr$5tial2 or 7ii7 h atta9$ su* a cr$5tial4 7#c7 ,t]ms & conditions ( aw>ds ,! ,secret>y %all aw>d ,work=ce ,pell ,grants "u ?is subsection 9 ! same mann] & ) ! same t]ms & conditions z ! ,secret>y aw>ds ,f$]al ,pell ,grants "u ?is section1 except t-- 7,a7 ea* use ( ! t]m eligible program 7except 9 subsection 7b77#i77;,a77 %all be sub/itut$ by eligible work=ce program "u section #dha7;b77#c72 7,b7 ! provisions ( subsection 7d77#b7 %all n be applicable to eligible work=ce programs2 & 7,c7 a /ud5t :o is eligible = a grant equal to less ?an ! am\nt ( ! m9imum ,f$]al ,pell ,grant because ! eligible work=ce program 9 :i* ! /ud5t is enroll$ or accept$ = enrollm5t is less ?an an academic ye> 79 h\rs ( in/ruction or weeks ( duration7 may /ill be eligible = a ,work=ce ,pell ,grant 9 an am\nt t is prorat$ bas$ on ! l5g? ( ! program4 7#d7 ,prev5tion ( d\ble b5efits ,no eligible /ud5t describ$ 9 p>agraph 7#b7 may concurr5tly receive a grant "u bo? ?is subsection &-- 7,a7 subsection 7b72 or 7,b7 subsection 7c74 7#e7 ,duration limit ,any p]iod ( /udy cov]$ by a ,work=ce ,pell ,grant aw>d$ "u ?is subsection %all be includ$ 9 det]m9+ a /ud5t's duration limit "u subsection 7d77#e74 4 7b7 ,program eligibility = work=ce pell grants ,section #dha7;b7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhh7;b77 is am5d$-- 7#a7 by r$esignat+ p>agraphs 7#c7 & 7#d7 z p>agraphs 7#d7 & 7#e71 respectively2 & 7#b7 by ins]t+ aft] p>agraph 7#b7 ! foll[+3 7#c7 7,a7 ,a program is an eligible program = purposes ( ! ,work=ce ,pell ,grant program "u section #dja7k7 only if-- 7i7 x is a program ( at lea/ #aej clock h\rs ( in/ruction1 b less ?an #fjj clock h\rs ( in/ruction1 or an equival5t numb] ( cr$it h\rs1 (f]$ by an eligible in/itution dur+ a m9imum ( #h weeks1 b less ?an #ae weeks2 7ii7 x is n (f]$ z a correspond5ce c\rse1 z def9$ 9 #fjj4b ( title #cd1 ,code ( ,f$]al ,regulations 7z 9 effect on ,july #a1 #bjba72 7iii7 ! ,gov]nor ( a ,/ate1 aft] consultation ) ! ,/ate bo>d1 det]m9es t ! program-- 7,i7 provides an education align$ ) ! requirem5ts ( high-skill1 high-wage 7z id5tifi$ by ! ,/ate pursuant to section #abb ( ! ,c>l ,d4 ,p]k9s ,c>e] & ,te*nical ,education ,act 7#bj ,u4,s4,c4 #bcdb771 or 9-dem& indu/ry sectors or occupations2 7,,ii7 meets ! hir+ requirem5ts ( pot5tial employ]s 9 ! sectors or occupations describ$ 9 subclause 7,i72 7,,iii7 ei!r-- 7aa7 leads to a recogniz$ po/second>y cr$5tial t is /ackable & portable across m ?an "o employ]2 or 7bb7 ) respect to /ud5ts enroll$ 9 ! program-- 7,,aa7 prep>es su* /ud5ts = employm5t 9 an occupation = :i* !re is only "o recogniz$ po/second>y cr$5tial2 & 7,,bb7 provides su* /ud5ts ) su* a cr$5tial ^u completion ( su* program2 & 7,,iv7 prep>es /ud5ts to pursue #a or m c]tificate or degree programs at #a or m in/itutions ( high] education 7:i* may include ! eligible in/itution provid+ ! program71 includ+ by ensur+-- 7aa7 t a /ud5t1 ^u completion ( ! program & enrollm5t 9 su* a relat$ c]tificate or degree program1 w receive academic cr$it = ! ,work=ce ,pell program t w be accept$ t[>d meet+ su* c]tificate or degree program requirem5ts2 & 7bb7 ! acceptability ( su* cr$it t[>d meet+ su* c]tificate or degree program requirem5ts2 & 7iv7 aft] ! ,gov]nor ( su* ,/ate makes ! det]m9ation t ! program meets ! requirem5ts "u clause 7iii71 ! ,secret>y det]m9es t-- 7,i7 ! program has be5 (f]$ by ! eligible in/itution = n less ?an #a ye> prior to ! date on :i* ! ,secret>y makes a det]m9ation "u ?is clause2 7,,ii7 = ea* aw>d ye>1 ! program has a v]ifi$ completion rate ( at lea/ #gj p]c5t1 )9 #aej p]c5t ( ! normal "t = completion2 7,,iii7 = ea* aw>d ye>1 ! program has a v]ifi$ job placem5t rate ( at lea/ #gj p]c5t1 measur$ #ahj days aft] completion2 & 7,,iv7 = ea* aw>d ye>1 ! total am\nt ( ! publi%$ tuition & fees ( ! program = su* ye> is an am\nt t does n exce$ ! value-add$ e>n+s ( /ud5ts :o receiv$ ,f$]al f9ancial aid "u ?is title & :o complet$ ! program #c ye>s prior to ! aw>d ye>1 z su* e>n+s are det]m9$ by calculat+ ! diff]5ce betwe5-- 7aa7 ! m$ian e>n+s ( su* /ud5ts1 z adju/$ by ! ,/ate & metropolitan area regional price p>ities ( ! ,bureau ( ,economic ,analysis bas$ on ! location ( su* program2 & 7bb7 #aej p]c5t ( ! pov]ty l9e applicable to a s+le individual z det]m9$ "u section #fgc7b7 ( ! ,community ,s]vices ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b77 = su* ye>4 7,b7 ,9 ?is p>agraph3 7i7 ,! t]m eligible in/itution means an eligible in/itution = purposes ( section #dja4 7ii7 ,! t]m ,gov]nor means ! *ief executive ( a ,/ate4 7iii7 ,! t]ms 9-dem& indu/ry sector or occupation1 recogniz$ po/second>y cr$5tial1 & ,/ate bo>d h ! mean+s giv5 su* t]ms 9 section #c ( ! ,work=ce ,innovation & ,opportunity ,act4 4 7c7 ,effective date2 applicability ,! am5dm5ts made by ?is section %all take effect on ,july #a1 #bjbf1 & %all apply ) respect to aw>d ye> #bjbf-bjbg & ea* succe$+ aw>d ye>4 #hcjjc4 ,pell %ortfall ,section #dja7;b77#g77;,a77iii7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#g77;,a77iii77 is am5d$ by /rik+ #b1agj1jjj1jjj & ins]t+ #ab1fgj1jjj1jjj4 #hcjjd4 ,f$]al ,pell ,grant exclusion relat+ to o!r grant aid ,section #dja7;d7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a7d77 is am5d$ by add+ at ! end ! foll[+3 7#f7 ,exclusion ,beg9n+ on ,july #a1 #bjbf1 & not)/&+ ?is subsection or subsection 7b71 a /ud5t %all n be eligible = a ,f$]al ,pell ,grant "u subsection 7b7 dur+ any p]iod = :i* ! /ud5t receives grant aid f non-,f$]al s\rces1 includ+ ,/ates1 in/itutions ( high] education1 or private s\rces1 9 an am\nt t equals or exce$s ! /ud5t's co/ ( att5dance = su* p]iod4 4 ,e ,acc\ntability #hdjja4 ,ineligibility bas$ on l[ e>n+ outcomes ,section #ded ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;d7 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 9 p>agraph 7#e71 by /rik+ & aft] ! semicolon2 7,b7 by r$esignat+ p>agraph 7#f7 z p>agraph 7#g72 & 7,c7 by ins]t+ aft] p>agraph 7#e7 ! foll[+3 7#f7 provide assurances t1 beg9n+ ,july #a1 #bjbf1 ! in/itution w comply ) all requirem5ts ( subsection 7c72 & 2 7#b7 9 subsection 7b77#b71 by /rik+ & 7#f7 & ins]t+ 7#f71 & 7#g72 7#c7 by r$esignat+ subsection 7c7 z subsection 7d72 & 7#d7 by ins]t+ aft] subsection 7b7 ! foll[+3 7c7 ,ineligibility = c]ta9 programs bas$ on l[ e>n+ outcomes 7#a7 ,9 g5]al ,not)/&+ section #dha7;b71 an in/itution ( high] education subject to ?is subsection %all n use funds "u ?is "p = /ud5t enrollm5t 9 an educational program (f]$ by ! in/itution t is describ$ 9 p>agraph 7#b74 7#b7 ,l[-e>n+ outcome programs describ$ ,an educational program at an in/itution is describ$ 9 ?is p>agraph if ! program aw>ds an und]graduate degree1 graduate or pr(essional degree1 or graduate c]tificate1 = :i* ! m$ian e>n+s 7z det]m9$ by ! ,secret>y7 ( ! programmatic cohort ( /ud5ts :o receiv$ funds "u ?is title = enrollm5t 9 su* program1 :o complet$ su* program dur+ ! academic ye> t is #d ye>s be=e ! ye> ( ! det]m9ation1 :o are n enroll$ 9 any in/itution ( high] education1 & :o are work+1 are1 = n less ?an #b ( ! #c ye>s imm$iately prec$+ ! date ( ! det]m9ation1 less ?an ! m$ian e>n+s ( a work+ adult describ$ 9 p>agraph 7#c7 = ! correspond+ ye>4 7#c7 ,calculation ( m$ian e>n+s 7,a7 ,work+ adult ,= purposes ( apply+ p>agraph 7#b7 to an educational program at an in/itution1 a work+ adult describ$ 9 ?is p>agraph is a work+ adult :o1 = ! correspond+ ye>-- 7i7 is ag$ #be to #cd2 7ii7 is n enroll$ 9 an in/itution ( high] education2 & 7iii7 7,i7 9 ! case ( a det]m9ation made = an educational program t aw>ds a baccalaureate or less] degree1 has only a high s*ool diploma or its recogniz$ equival5t2 or 7,,ii7 9 ! case ( a det]m9ation made = a graduate or pr(essional program1 has only a baccalaureate degree4 7,b7 ,s\rce ( data ,= purposes ( apply+ p>agraph 7#b7 to an educational program at an in/itution1 ! m$ian e>n+s ( a work+ adult1 z describ$ 9 subp>agraph 7,a71 %all be bas$ on data f ! ,bureau ( ! ,c5sus-- 7i7 ) respect to an educational program t aw>ds a baccalaureate or less] degree-- 7,i7 = ! ,/ate 9 :i* ! in/itution is locat$2 or 7,,ii7 if few] ?an #ej p]c5t ( ! /ud5ts enroll$ 9 ! in/itution reside 9 ! ,/ate :]e ! in/itution is locat$1 = ! entire ,unit$ ,/ates2 & 7ii7 ) respect to an educational program t is a graduate or pr(essional program-- 7,i7 = ! l[e/ m$ian e>n+s (-- 7aa7 a work+ adult 9 ! ,/ate 9 :i* ! in/itution is locat$2 7bb7 a work+ adult 9 ! same field ( /udy 7z det]m9$ by ! ,secret>y1 su* z by us+ ! #b-;digit ,,cip code7 9 ! ,/ate 9 :i* ! in/itution is locat$2 & 7cc7 a work+ adult 9 ! same field ( /udy 7z s det]m9$7 9 ! entire ,unit$ ,/ates2 or 7,,ii7 if few] ?an #ej p]c5t ( ! /ud5ts enroll$ 9 ! in/itution reside 9 ! ,/ate :]e ! in/itution is locat$1 = ! l[] m$ian e>n+s (-- 7aa7 a work+ adult 9 ! entire ,unit$ ,/ates2 or 7bb7 a work+ adult 9 ! same field ( /udy 7z s det]m9$7 9 ! entire ,unit$ ,/ates4 7#d7 ,small programmatic cohorts ,= any ye> = :i* ! programmatic cohort describ$ 9 p>agraph 7#b7 = an educational program ( an in/itution is few] ?an #cj individuals1 ! ,secret>y %all-- 7,a7 fir/1 aggregate additional ye>s ( programmatic data 9 ord] to a*ieve a cohort ( at lea/ #cj individuals2 & 7,b7 second1 9 cases 9 :i* ! cohort 7includ+ ! individuals add$ "u subp>agraph 7,a77 is /ill few] ?an #cj individuals1 aggregate additional cohort ye>s ( programmatic data = educational programs ( equival5t l5g? 9 ord] to a*ieve a cohort ( at lea/ #cj individuals4 7#e7 ,appeals process ,an educational program %all n lose eligibility "u ?is subsection unless ! in/itution has _h ! opportunity to appeal ! programmatic m$ian e>n+s ( /ud5ts work+ & n enroll$ det]m9ation "u p>agraph 7#b71 ?r\gh a process e/abli%$ by ! ,secret>y4 ,dur+ su* appeal1 ! ,secret>y may p]mit ! educational program to cont9ue to p>ticipate 9 ! program "u ?is "p4 7#f7 ,notice to /ud5ts 7,a7 ,9 g5]al ,if an educational program ( an in/itution ( high] education subject to ?is subsection does n meet ! cohort m$ian e>n+ requirem5ts1 z describ$ 9 p>agraph 7#b71 = "o ye> dur+ ! applicable cov]$ p]iod b has n yet fail$ to meet su* requirem5ts = #b ye>s dur+ su* cov]$ p]iod1 ! in/itution %all promptly in=m ea* /ud5t enroll$ 9 ! educational program ( ! eligible program's l[ cohort m$ian e>n+s & t ! educational program is at risk ( los+ its eligibility = funds "u ?is "p4 7,b7 ,cov]$ p]iod ,9 ?is p>agraph1 ! t]m cov]$ p]iod means ! p]iod ( ! #c ye>s imm$iately prec$+ ! date ( a det]m9ation made "u p>agraph 7#b74 7#g7 ,rega9+ programmatic eligibility ,! ,secret>y %all e/abli% a process by :i* an in/itution ( high] education t has an educational program t has lo/ eligibility "u ?is subsection may1 aft] a p]iod ( n less ?an #b ye>s ( su* program's ineligibility1 apply to rega9 su* eligibility1 subject to ! requirem5ts e/abli%$ by ! ,secret>y t fur!r ! purpose ( ?is subsection4 4 ,f ,regulatory ,relief #hejja4 ,delay ( rule relat+ to borr[] def5se to repaym5t 7a7 ,delay ,beg9n+ on ! date ( enactm5t ( ?is section1 = loans t fir/ orig9ate be=e ,july #a1 #bjce1 ! provisions ( subp>t ,d ( "p #fhe ( title #cd1 ,code ( ,f$]al ,regulations 7relat+ to borr[] def5se to repaym5t71 z add$ or am5d$ by ! f9al regulations publi%$ by ! ,dep>tm5t ( ,education on ,novemb] #a1 #bjbb1 & titl$ ,in/itutional ,eligibility ,"u ! ,high] ,education ,act ( #aife1 z ,am5d$2 ,/ud5t ,assi/ance ,g5]al ,provisions2 ,f$]al ,p]k9s ,loan ,program2 ,f$]al ,family ,education ,loan ,program2 & ,william ,d4 ,=d ,f$]al ,direct ,loan ,program 7#hg ,f$4 ,reg4 #feijd7 %all n be 9 effect4 7b7 ,effect ,beg9n+ on ! date ( enactm5t ( ?is section1 ) respect to loans t fir/ orig9ate be=e ,july #a1 #bjce1 any regulations relat+ to borr[] def5se to repaym5t t took effect on ,july #a1 #bjbj1 are re/or$ & reviv$ z su* regulations 7 9 effect on su* date4 #hejjb4 ,delay ( rule relat+ to clos$ s*ool dis*>ges 7a7 ,delay ,beg9n+ on ! date ( enactm5t ( ?is section1 = loans t fir/ orig9ate be=e ,july #a1 #bjce1 ! provisions ( sections #fgd4cc7;g71 #fhb4djb7;d71 & #fhe4bad ( title #cd1 ,code ( ,f$]al ,regulations 7relat+ to clos$ s*ool dis*>ges71 z add$ or am5d$ by ! f9al regulations publi%$ by ! ,dep>tm5t ( ,education on ,novemb] #a1 #bjbb1 & titl$ ,in/itutional ,eligibility ,"u ! ,high] ,education ,act ( #aife1 z ,am5d$2 ,/ud5t ,assi/ance ,g5]al ,provisions2 ,f$]al ,p]k9s ,loan ,program2 ,f$]al ,family ,education ,loan ,program2 & ,william ,d4 ,=d ,f$]al ,direct ,loan ,program 7#hg ,f$4 ,reg4 #feijd71 %all n be 9 effect4 7b7 ,effect ,beg9n+ on ! date ( enactm5t ( ?is section1 ) respect to loans t fir/ orig9ate be=e ,july #a1 #bjce1 ! portions ( ! ,code ( ,f$]al ,regulations describ$ 9 subsection 7a7 & am5d$ by ! f9al regulations describ$ 9 subsection 7a7 %all be 9 effect z if ! am5dm5ts made by su* f9al regulations _h n be5 made4 ,g ,g>d5 ( ,h]oes #hfjja4 ,g>d5 ( ,h]oes ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,national ,end[m5t = ! ,humanities = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available ?r\gh fiscal ye> #bjbh1 #dj1jjj1jjj = ! procurem5t ( /atues z describ$ 9 ,executive ,ord] #acicd 7#he ,f$4 ,reg4 #daafe2 relat+ to build+ & rebuild+ monum5ts to ,am]ican h]oes71 ,executive ,ord] #acigh 7#hf ,f$4 ,reg4 #fhji2 relat+ to build+ ! ,national ,g>d5 ( ,am]ican ,h]oes71 & ,executive ,ord] #adahi 7#ij ,f$4 ,reg4 #hhdi2 relat+ to celebrat+ ,am]ica's bir?day74 ,h ,(fice ( ,refugee ,resettlem5t #hgjja4 ,pot5tial sponsor vett+ = unaccompani$ ali5 *ildr5 appropriation 7a7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,(fice ( ,refugee ,resettlem5t = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #cjj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbh1 = ! purposes describ$ 9 subsection 7b74 7b7 ,use ( funds ,! funds made available "u subsection 7a7 may only be us$ = ! ,(fice ( ,refugee ,resettlem5t to support co/s associat$ )-- 7#a7 backgr\nd *ecks on pot5tial sponsors1 :i* %all include-- 7,a7 ! "n ( ! pot5tial sponsor & ( all adult resid5ts ( ! pot5tial sponsor's h\sehold2 7,b7 ! social security numb] or tax pay] id5tification numb] ( ! pot5tial sponsor & ( all adult resid5ts ( ! pot5tial sponsor's h\sehold2 7,c7 ! date ( bir? ( ! pot5tial sponsor & ( all adult resid5ts ( ! pot5tial sponsor's h\sehold2 7,d7 ! validat$ location ( ! resid5ce at :i* ! unaccompani$ ali5 *ild w be plac$2 7,e7 an 9-p]son or virtual int]view )1 & suitability /udy conc]n+1 ! pot5tial sponsor & all adult resid5ts ( ! pot5tial sponsor's h\sehold2 7,f7 contact in=mation = ! pot5tial sponsor & = all adult resid5ts ( ! pot5tial sponsor's h\sehold2 & 7,g7 ! results ( all backgr\nd & crim9al records *ecks = ! pot5tial sponsor & = all adult resid5ts ( ! pot5tial sponsor's h\sehold1 :i* %all include1 at a m9imum1 an inve/igation ( ! public records sex (f5d] regi/ry1 a public records backgr\nd *eck1 & a national crim9al hi/ory *eck bas$ on f+]pr9ts2 7#b7 home /udies ( pot5tial sponsors ( unaccompani$ ali5 *ildr52 7#c7 det]m9+ :e!r an unaccompani$ ali5 *ild poses a dang] to self or o!rs by conduct+ an exam9ation ( ! unaccompani$ ali5 *ild = gang-relat$ tattoos & o!r gang-relat$ m>k+s & cov]+ su* tattoos or m>k+s :ile ! *ild is 9 ! c>e ( ! ,(fice ( ,refugee ,resettlem5t2 7#d7 data sy/ems improvem5t & %>+ t supports ! heal?1 safety1 & well be+ ( unaccompani$ ali5 *ildr5 by det]m9+ ! appropriat5ess ( pot5tial sponsors ( unaccompani$ ali5 *ildr5 & ( adults resid+ 9 ! h\sehold ( ! pot5tial sponsor & by assi/+ ) ! id5tification & inve/igation ( *ild labor exploitation & *ild traffick+2 & 7#e7 coord9at+ & communicat+ ) ,/ate *ild welf>e ag5cies reg>d+ ! placem5t ( unaccompani$ ali5 *ildr5 9 su* ,/ates by ! ,(fice ( ,refugee ,resettlem5t4 7c7 ,def9itions ,9 ?is section3 7#a7 ,pot5tial sponsor ,! t]m pot5tial sponsor means an individual or entity :o applies = ! cu/ody ( an unaccompani$ ali5 *ild4 7#b7 ,unaccompani$ ali5 *ild ,! t]m unaccompani$ ali5 *ild has ! mean+ giv5 su* t]m 9 section #dfb7;g7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #bgi7;g774 ,,ix ,committee on ,homel& ,security & ,gov]nm5tal ,affairs ,a ,homel& security provisions #ijjja4 ,bord] infra/ructure & wall sy/em ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,commission] ( ,u4,s4 ,cu/oms & ,bord] ,protection = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #df1eej1jjj1jjj = necess>y exp5ses relat+ to ! foll[+ elem5ts ( ! bord] infra/ructure & wall sy/em3 7#a7 ,con/ruction1 in/allation1 or improvem5t ( new or replacem5t prim>y1 wat]borne1 & second>y b>ri]s4 7#b7 ,access roads4 7#c7 ,b>ri] sy/em attributes1 includ+ cam]as1 lights1 s5sors1 & o!r detection te*nology4 7#d7 ,any "w necess>y to prep>e ! gr\nd at or ne> ! bord] to all[ ,u4,s4 ,cu/oms & ,bord] ,protection to conduct its op]ations1 includ+ ! con/ruction & ma9t5ance ( ! b>ri] sy/em4 #ijjjb4 ,u4,s4 ,cu/oms & ,bord] ,protection p]sonnel1 fleet vehicles1 & facilities 7a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,commission] ( ,u4,s4 ,cu/oms & ,bord] ,protection = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 ! foll[+3 7#a7 ,p]sonnel #d1ajj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 to hire & tra9 additional ,bord] ,patrol ag5ts1 ,(fice ( ,field ,op]ations (fic]s1 ,air & ,m>9e ag5ts1 rehir$ annuitants1 & ,u4,s4 ,cu/oms & ,bord] ,protection field support p]sonnel4 7#b7 ,ret5tion1 hir+1 & p]=mance bonuses #b1jeb1fcj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 to provide recruitm5t bonuses1 p]=mance aw>ds1 or annual ret5tion bonuses to eligible ,bord] ,patrol ag5ts1 ,(fice ( ,field ,op]ations (fic]s1 & ,air & ,m>9e ag5ts4 7#c7 ,vehicles #hee1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = ! repair ( exi/+ patrol units & ! lease or acquisition ( additional patrol units4 7#d7 ,facilities #e1jjj1jjj1jjj = necess>y exp5ses relat+ to lease1 acquisition1 con/ruction1 design1 or improvem5t ( facilities & *eckpo9ts own$1 leas$1 or op]at$ by ,u4,s4 ,cu/oms & ,bord] ,protection4 7b7 ,re/riction ,none ( ! funds made available by subsection 7a7 may be us$ to recruit1 hire1 or tra9 p]sonnel = ! duties ( process+ coord9ators aft] ,octob] #ca1 #bjbh4 #ijjjc4 ,det5tion capacity 7a7 ,9 g5]al ,9 addition to any am\nts o!rwise appropriat$1 !re is appropriat$ to ,u4,s4 ,immigration & ,cu/oms ,en=cem5t = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #de1jjj1jjj1jjj1 = s+le adult ali5 det5tion capacity & family resid5tial c5t] capacity4 7b7 ,duration & /&>ds ,ali5s may be deta9$ at family resid5tial c5t]s1 z describ$ 9 subsection 7a71 p5d+ a decision1 "u ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq471 on :e!r ! ali5s are to be remov$ f ! ,unit$ ,/ates &1 if su* ali5s are ord]$ remov$ f ! ,unit$ ,/ates1 until su* ali5s are remov$4 ,! det5tion /&>ds = ! s+le adult det5tion capacity describ$ 9 subsection 7a7 %all be set 9 ! discretion ( ! ,secret>y ( ,homel& ,security1 consi/5t ) applicable law4 7c7 ,def9ition ( family resid5tial c5t] ,9 ?is section1 ! t]m family resid5tial c5t] means a facility us$ by ! ,dep>tm5t ( ,homel& ,security to deta9 family units ( ali5s 7includ+ ali5 *ildr5 :o are n unaccompani$ ali5 *ildr5 7z def9$ 9 section #dfb7;g7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #bgi7;g7777 :o are enc\nt]$ or appreh5d$ by ! ,dep>tm5t ( ,homel& ,security4 #ijjjd4 ,bord] security1 te*nology1 & scre5+ 7a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,commission] ( ,u4,s4 ,cu/oms & ,bord] ,protection = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 #f1afh1jjj1jjj = ! foll[+3 7#a7 ,procurem5t & integration ( new non9trusive inspection equipm5t & associat$ civil works1 includ+ artificial intellig5ce1 ma*9e le>n+1 & o!r innovative te*nologies1 z well z o!r mission support1 to combat ! entry or exit ( illicit n>cotics at ports ( entry & along ! s\?we/1 nor!rn1 & m>itime bord]s4 7#b7 ,air & ,m>9e op]ations' upgrad+ & procurem5t ( new plat=ms = rapid air & m>9e response capabilities4 7#c7 ,upgrades & procurem5t ( bord] surveillance te*nologies along ! s\?we/1 nor!rn1 & m>itime bord]s4 7#d7 ,necess>y exp5ses1 includ+ ! deploym5t ( te*nology1 relat+ to ! biometric entry & exit sy/em "u section #gbjh ( ! ,intellig5ce ,re=m & ,t]rorism ,prev5tion ,act ( #bjjd 7#h ,u4,s4,c4 #acfe;b74 7#e7 ,scre5+ p]sons ent]+ or exit+ ! ,unit$ ,/ates4 7#f7 ,initial scre5+s ( unaccompani$ ali5 *ildr5 7z def9$ 9 section #dfb7;g7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #bgi7;g7771 consi/5t ) ! ,william ,wilb]=ce ,traffick+ ,victims ,protection ,reau?orization ,act ( #bjjh 7,public ,law #aaj-deg2 #abb ,/at4 #ejdd74 7#g7 ,enhanc+ bord] security by combat+ drug traffick+1 includ+ f5tanyl & its precursor *emicals1 at ! s\?we/1 nor!rn1 & m>itime bord]s4 7#h7 ,commemorat+ ef=ts & ev5ts relat$ to bord] security4 7b7 ,re/rictions ,none ( ! funds made available "u subsection 7a7 may be us$ = ! procurem5t or deploym5t ( surveillance t[]s along ! s\?we/ bord] & nor!rn bord] t h n be5 te/$ & accept$ by ,u4,s4 ,cu/oms & ,bord] ,protection to deliv] autonom\s capabilities4 7c7 ,def9ition ( autonom\s ,9 ?is section1 ) respect to capabilities1 ! t]m autonom\s means a sy/em design$ to apply artificial intellig5ce1 ma*9e le>n+1 comput] vision1 or o!r algori?ms to accurately detect1 id5tify1 classify1 & track items ( int]e/ 9 real "t su* t ! sy/em c make op]ational adju/m5ts )\t ! active engagem5t ( p]sonnel or cont9u\s human comm& or control4 #ijjje4 ,/ate & local assi/ance 7a7 ,/ate ,homel& ,security ,grant ,programs 7#a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,adm9i/rator ( ! ,f$]al ,em]g5cy ,managem5t ,ag5cy = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to rema9 available until ,septemb] #cj1 #bjbi1 to be adm9i/]$ "u ! ,/ate ,homel& ,security ,grant ,program au?oriz$ "u section #bjjd ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #fje71 to enhance ,/ate1 local1 & ,tribal security ?r\gh grants1 contracts1 coop]ative agreem5ts1 & o!r activities-- 7,a7 #ejj1jjj1jjj = ,/ate & local capabilities to detect1 id5tify1 track1 or monitor ?reats f unmann$ aircraft sy/ems 7z su* t]m is def9$ 9 section #ddhja ( title #di1 ,unit$ ,/ates ,code71 consi/5t ) titles #ah & #di ( ! ,unit$ ,/ates ,code2 7,b7 #fbe1jjj1jjj = security & o!r co/s relat$ to ! #bjbf ,,fifa ,_w ,cup2 7,c7 #a1jjj1jjj1jjj = security1 plann+1 & o!r co/s relat$ to ! #bjbh ,olympics2 & 7,d7 #dej1jjj1jjj = ! ,op]ation ,/oneg>d5 ,grant ,program4 7#b7 ,t]ms & ,conditions ,none ( ! funds made available "u subp>agraph 7,b7 or 7,c7 ( p>agraph 7#a7 %all be subject to ! requirem5ts ( section #bjjd7;e77#a7 or section #bjjh7;a77#ab7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #fje7;e77#a71 #fji7;a77#ab774 7b7 ,/ate ,bord] ,security ,re9=cem5t ,fund 7#a7 ,e/abli%m5t ,!re is e/abli%$1 9 ! ,dep>tm5t ( ,homel& ,security1 a fund to be kn[n z ! ,/ate ,bord] ,security ,re9=cem5t ,fund4 7#b7 ,purposes ,! ,secret>y ( ,homel& ,security %all use am\nts appropriat$ or o!rwise made available = ! ,fund = grants to eligible ,/ates & units ( local gov]nm5t = any ( ! foll[+ purposes3 7,a7 ,con/ruction or in/allation ( a bord] wall1 bord] f5c+ or o!r b>ri]1 or buoys along ! s\!rn bord] ( ! ,unit$ ,/ates1 :i* may include plann+1 procurem5t ( mat]ials1 & p]sonnel co/s relat$ to su* con/ruction or in/allation4 7,b7 ,any "w necess>y to prep>e ! gr\nd at or ne> l& bord]s to all[ con/ruction & ma9t5ance ( a bord] wall or o!r b>ri] f5c+4 7,c7 ,detection & int]diction ( illicit sub/ances & ali5s :o h unlawfully ent]$ ! ,unit$ ,/ates & h committ$ a crime "u ,f$]al1 ,/ate1 or local law1 & transf] or ref]ral ( su* ali5s to ! ,dep>tm5t ( ,homel& ,security z provid$ by law4 7,d7 ,relocation ( ali5s :o are unlawfully pres5t 9 ! ,unit$ ,/ates f small population c5t]s to o!r dome/ic locations4 7#c7 ,appropriation ,9 addition to am\nts o!rwise available = ! purposes describ$ 9 p>agraph 7#b71 !re is appropriat$ = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 to ! ,dep>tm5t ( ,homel& ,security = ! ,/ate ,bord] ,security ,re9=cem5t ,fund e/abli%$ by p>agraph 7#a71 #aj1jjj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjcd1 = qualifi$ exp5ses = su* purposes4 7#d7 ,eligibility ,! ,secret>y ( ,homel& ,security may provide grants f ! fund e/abli%$ by p>agraph 7#a7 to ,/ate ag5cies & units ( local gov]nm5ts = exp5ditures made = complet$1 ongo+1 or new activities1 9 accordance ) law1 t occurr$ on or aft] ,janu>y #bj1 #bjba4 7#e7 ,application ,ea* ,/ate desir+ to apply = a grant "u ?is subsection %all submit an application to ! ,secret>y conta9+ su* in=mation 9 support ( ! application z ! ,secret>y may require4 ,! ,secret>y %all require t ea* ,/ate include 9 its application ! purposes = :i* ! ,/ate seeks ! funds & a description ( h[ ! ,/ate plans to allocate ! funds4 ,! ,secret>y %all beg9 to accept applications n lat] ?an #ij days aft] ! date ( ! enactm5t ( ?is ,act4 7#f7 ,t]ms & ,conditions ,no?+ 9 ?is subsection %all au?orize any ,/ate or local gov]nm5t to ex]cise immigration or bord] security au?orities res]v$ exclusively to ! ,f$]al ,gov]nm5t "u ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq47 or ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #aja et seq474 ,! ,f$]al ,em]g5cy ,managem5t ,ag5cy may use n m ?an #a p]c5t ( ! funds made available "u ?is subsection = ! purpose ( adm9i/]+ grants provid$ = 9 ?is section4 #ijjjf4 ,presid5tial resid5ce protection 7a7 ,9 g5]al ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,adm9i/rator ( ! ,f$]al ,em]g5cy ,managem5t ,ag5cy = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #cjj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = ! reimbursem5t ( extraord9>y law en=cem5t p]sonnel co/s = protection activities directly & demon/rably associat$ ) any resid5ce ( ! ,presid5t designat$ pursuant to section #c or #d ( ! ,presid5tial ,protection ,assi/ance ,act ( #aigf 7,public ,law #id-ebd2 #ah ,u4,s4,c4 #cjef note7 to be secur$ by ! ,unit$ ,/ates ,secret ,s]vice4 7b7 ,availability ,funds appropriat$ "u ?is section %all be available only = co/s t a ,/ate or local ag5cy-- 7#a7 incurr$ or incurs on or aft] ,july #a1 #bjbd2 7#b7 demon/rates to ! ,adm9i/rator ( ! ,f$]al ,em]g5cy ,managem5t ,ag5cy z be+-- 7,a7 9 excess ( typical law en=cem5t op]ation co/s2 7,b7 directly attributable to ! provision ( protection describ$ 9 ?is section2 & 7,c7 associat$ ) a nongov]nm5tal prop]ty designat$ pursuant to section #c or #d ( ! ,presid5tial ,protection ,assi/ance ,act ( #aigf 7,public ,law #id-ebd2 #ah ,u4,s4,c4 #cjef note7 to be secur$ by ! ,unit$ ,/ates ,secret ,s]vice2 & 7#c7 c]tifies to ! ,adm9i/rator z comp5sat+ protection activities reque/$ by ! ,unit$ ,/ates ,secret ,s]vice4 7c7 ,t]ms & conditions ,! ,f$]al ,em]g5cy ,managem5t ,ag5cy may use n m ?an #c p]c5t ( ! funds made available "u ?is section = ! purpose ( adm9i/]+ grants provid$ = 9 ?is section4 #ijjjg4 ,dep>tm5t ( ,homel& ,security appropriations = bord] support ,9 addition to am\nts o!rwise available1 !re are appropriat$ to ! ,secret>y ( ,homel& ,security = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #aj1jjj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = reimbursem5t ( co/s incurr$ 9 und]tak+ activities 9 support ( ! ,dep>tm5t ( ,homel& ,security's mission to safegu>d ! bord]s ( ! ,unit$ ,/ates4 ,b ,gov]nm5tal affairs provisions #ijaja4 ,,fehb improvem5ts 7a7 ,%ort title ,?is section may be cit$ z ! ,,fehb ,protection ,act ( #bjbe4 7b7 ,def9itions ,9 ?is section3 7#a7 ,director ,! t]m ,director means ! ,director ( ! ,(fice ( ,p]sonnel ,managem5t4 7#b7 ,heal? b5efits plan2 memb] ( family ,! t]ms heal? b5efits plan & memb] ( family h ! mean+s giv5 ^? t]ms 9 section #hija ( title #e1 ,unit$ ,/ates ,code4 7#c7 ,op5 season ,! t]m op5 season means an op5 season describ$ 9 section #hij4cja7;f7 ( title #e1 ,code ( ,f$]al ,regulations1 or any successor regulation4 7#d7 ,program ,! t]m ,program means ! heal? insurance programs c>ri$ out "u *apt] #hi ( title #e1 ,unit$ ,/ates ,code1 includ+ ! program c>ri$ out "u section #hijc;c ( t title4 7#e7 ,qualify+ life ev5t ,! t]m qualify+ life ev5t has ! mean+ giv5 ! t]m 9 section #hib4aja ( title #e1 ,code ( ,f$]al ,regulations1 or any successor regulation4 7c7 ,v]ification requirem5ts ,n lat] ?an #a ye> aft] ! date ( enactm5t ( ?is ,act1 ! ,director %all issue regulations & implem5t a process to v]ify-- 7#a7 ! v]acity ( any qualify+ life ev5t ?r\gh :i* an enrollee 9 ! ,program seeks to add a memb] ( family ) respect to ! enrollee to a heal? b5efits plan "u ! ,program2 & 7#b7 t1 :5 an enrollee 9 ! ,program seeks to add a memb] ( family ) respect to ! enrollee to ! heal? b5efits plan ( ! enrollee "u ! ,program1 includ+ dur+ any op5 season1 ! individual s add$ is a qualify+ memb] ( family ) respect to ! enrollee4 7d7 ,fraud risk assessm5t ,9 any fraud risk assessm5t conduct$ ) respect to ! ,program on or aft] ! date ( enactm5t ( ?is ,act1 ! ,director %all include an assessm5t ( individuals :o are enroll$ 91 or cov]$ "u1 a heal? b5efits plan "u ! ,program ev5 ?\gh ^? individuals are n eligible to be s enroll$ or cov]$4 7e7 ,family memb] eligibility v]ification audit 7#a7 ,9 g5]al ,dur+ ! #c-ye> p]iod beg9n+ on ! date t is #a ye> aft] ! date ( enactm5t ( ?is ,act1 ! ,director %all c>ry out a compreh5sive audit reg>d+ memb]s ( family :o are cov]$ "u an enrollm5t 9 a heal? b5efits plan "u ! ,program4 7#b7 ,cont5ts ,) respect to ! audit c>ri$ out "u p>agraph 7#a71 ! ,director %all review m>riage c]tificates1 bir? c]tificates1 & o!r appropriate docum5ts t are necess>y to det]m9e eligibility to enroll 9 a heal? b5efits plan "u ! ,program4 7f7 ,dis5rollm5t or removal ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 ! ,director %all develop a process by :i* any individual enroll$ 91 or cov]$ "u1 a heal? b5efits plan "u ! ,program :o is n eligible to be s enroll$ or cov]$ %all be dis5roll$ or remov$ f enrollm5t 91 or cov]age "u1 t heal? b5efits plan4 7g7 ,e>n$ b5efits & heal? c>e adm9i/rative s]vices associat$ ov]sight & audit fund+ ,section #hiji ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subsection 7a77#b71 by ins]t+ be=e ! p]iod at ! end ! foll[+3 1 except t ! am\nts requir$ to be set aside "u subsection 7b77#b7 %all n be subject to ! limitations t may be specifi$ annually by ,congress2 & 7#b7 9 subsection 7b7-- 7,a7 by r$esignat+ p>agraph 7#b7 z p>agraph 7#c72 & 7,b7 by ins]t+ aft] p>agraph 7#a7 ! foll[+3 7#b7 ,9 fiscal ye> #bjbf1 #ff1jjj1jjj1 to be d]iv$ f all contributions1 & to rema9 available until ! end ( fiscal ye> #bjce1 = ! ,director ( ! ,(fice to c>ry out subsections 7c7 ?r\gh 7f7 ( ! ,,fehb ,protection ,act ( #bjbe4 4 #ijajb4 ,p&emic ,response ,acc\ntability ,committee 7a7 ,p&emic response acc\ntability committee fund+ availability ,9 addition to am\nts o!rwise available1 !re is appropriat$ = fiscal ye> #bjbf1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #hh1jjj1jjj1 to rema9 available until exp5d$1 = ! ,p&emic ,response ,acc\ntability ,committee to support ov]sight ( ! ,coronavirus response & ( funds provid$ 9 ?is ,act or any o!r ,act p]ta9+ to ! ,coronavirus p&emic4 7b7 ,,c>es ,act ,section #aejaj ( ! ,,c>es ,act 7,public ,law #aaf-acf2 #acd ,/at4 #ecc7 is am5d$-- 7#a7 9 subsection 7a77#f7-- 7,a7 9 subp>agraph 7,e71 by /rik+ or at ! end2 7,b7 9 subp>agraph 7,f71 by /rik+ & at ! end & ins]t+ or2 & 7,c7 by add+ at ! end ! foll[+3 7,g7 ! ,act titl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad2 & 2 & 7#b7 9 subsection 7k71 by /rik+ #bjbe & ins]t+ #bjcd4 #ijajc4 ,appropriation = ! ,(fice ( ,managem5t & ,budget ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,(fice ( ,managem5t & ,budget = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #ajj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = purposes ( f9d+ budget & acc\nt+ effici5cies 9 ! executive bran*4 ,x ,committee on ! ,judici>y ,a ,immigration & law en=cem5t matt]s ,i ,immigration fees #ajjjja4 ,applicability ( ! immigration laws 7a7 ,applicability ,! fees "u ?is subtitle %all apply to ali5s 9 ! circum/ances describ$ 9 ?is subtitle4 7b7 ,t]ms ,! t]ms us$ "u ?is subtitle %all h ! mean+s giv5 su* t]ms 9 section #aja ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja74 7c7 ,ref]5ces to ,immigration & ,nationality ,act ,except z o!rwise expressly provid$1 any ref]5ce 9 ?is subtitle to a section or o!r provision %all be consid]$ to be to a section or o!r provision ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq474 #ajjjjb4 ,asylum fee 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security or ! ,attorney ,g5]al1 z applicable1 %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is section1 by any ali5 :o files an application = asylum "u section #bjh 7#h ,u4,s4,c4 #aaeh7 at ! "t su* application is fil$4 7b7 ,initial am\nt ,dur+ fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7#a7 #ajj2 or 7#b7 su* am\nt z ! ,secret>y or ! ,attorney ,g5]al1 z applicable1 may e/abli%1 by rule4 7c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7#a7 ! am\nt ( ! fee requir$ "u ?is section = ! mo/ rec5tly conclud$ fiscal ye>2 & 7#b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 p>agraph 7#a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7d7 ,disposition ( asylum fee proce$s ,dur+ ea* fiscal ye>-- 7#a7 #ej p]c5t ( ! fees receiv$ f ali5s fil+ applications ) ! ,attorney ,g5]al-- 7,a7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review2 & 7,b7 may be reta9$ & exp5d$ )\t fur!r appropriation2 7#b7 #ej p]c5t ( fees receiv$ f ali5s fil+ applications ) ! ,secret>y ( ,homel& ,security-- 7,a7 %all be cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices2 7,b7 %all be deposit$ into ! ,immigration ,exam9ations ,fee ,acc\nt e/abli%$ "u section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 & 7,c7 may be reta9$ & exp5d$ )\t fur!r appropriation2 & 7#c7 any am\nts receiv$ 9 fees requir$ "u ?is section t 7 n cr$it$ to ! ,executive ,(fice = ,immigration ,review pursuant to p>agraph 7#a7 or to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices pursuant to p>agraph 7#b7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7e7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjjc4 ,employm5t au?orization docum5t fees 7a7 ,asylum applicants 7#a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is subsection1 by any ali5 :o files an initial application = employm5t au?orization "u section #bjh7;d77#b7 7#h ,u4,s4,c4 #aaeh7;d77#b77 at ! "t su* initial employm5t au?orization application is fil$4 7#b7 ,initial am\nt ,dur+ fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #eej2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is section = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#d7 ,disposition ( employm5t au?orization docum5t fees ,dur+ ea* fiscal ye>-- 7,a7 #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices2 7ii7 %all be deposit$ into ! ,immigration ,exam9ations ,fee ,acc\nt e/abli%$ "u section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 & 7iii7 may be reta9$ & exp5d$ by ,u4,s4 ,citiz5%ip & ,immigration ,s]vices )\t fur!r appropriation1 provid$ t n less ?an #ej p]c5t is us$ to detect & prev5t immigration b5efit fraud2 & 7,b7 any am\nts collect$ pursuant to ?is subsection t are n cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7#e7 ,no fee waiv] ,fees requir$ to be paid "u ?is subsection %all n be waiv$ or r$uc$4 7b7 ,p>olees 7#a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is subsection1 by any ali5 p>ol$ into ! ,unit$ ,/ates = any initial application = employm5t au?orization at ! "t su* initial application is fil$4 ,ea* initial employm5t au?orization %all be valid = a p]iod ( #a ye> or = ! duration ( ! ali5's p>ole1 :i*ev] is %ort]4 7#b7 ,initial am\nt ,dur+ fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #eej2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is subsection %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#d7 ,disposition ( p>olee employm5t au?orization application fees ,all ( ! fees collect$ pursuant to ?is subsection %all be deposit$ into ! g5]al fund ( ! ,treasury4 7#e7 ,no fee waiv] ,fees requir$ to be paid "u ?is subsection %all n be waiv$ or r$uc$4 7c7 ,tempor>y protect$ /atus 7#a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is subsection1 by any ali5 :o files an initial application = employm5t au?orization "u section #bdd7;a77#a77;,b7 7#h ,u4,s4,c4 #abed;a7a77#a77;,b77 at ! "t su* initial application is fil$4 ,ea* initial employm5t au?orization %all be valid = a p]iod ( #a ye>1 or = ! duration ( ! ali5's tempor>y protect$ /atus1 :i*ev] is %ort]4 7#b7 ,initial am\nt ,dur+ fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #eej2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is subsection %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#d7 ,disposition ( employm5t au?orization application fees collect$ f ali5s grant$ tempor>y protect$ /atus ,all ( ! fees collect$ pursuant to ?is subsection %all be deposit$ into ! g5]al fund ( ! ,treasury4 7#e7 ,no fee waiv] ,fees requir$ to be paid "u ?is subsection %all n be waiv$ or r$uc$4 #ajjjjd4 ,immigration p>ole fee 7a7 ,9 g5]al ,except z provid$ "u subsection 7b71 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is section & 9 addition to any o!r fee au?oriz$ by law1 by any ali5 :o is p>ol$ into ! ,unit$ ,/ates4 7b7 ,exceptions ,an ali5 %all n be subject to ! fee o!rwise requir$ "u subsection 7a7 if ! ali5 e/abli%es1 to ! satisfaction ( ! ,secret>y ( ,homel& ,security1 on an individual1 case-by-case basis1 t ! ali5 is be+ p>ol$ because-- 7#a7 7,a7 ! ali5 has a m$ical em]g5cy2 & 7,b7 7i7 ! ali5 _c obta9 necess>y treatm5t 9 ! =eign /ate 9 :i* ! ali5 is resid+2 or 7ii7 ! m$ical em]g5cy is life-?reat5+ & !re is insuffici5t "t = ! ali5 to be admitt$ to ! ,unit$ ,/ates ?r\gh ! normal visa process2 7#b7 7,a7 ! ali5 is ! p>5t or legal gu>dian ( an ali5 describ$ 9 p>agraph 7#a72 & 7,b7 ! ali5 describ$ 9 p>agraph 7#a7 is a m9or2 7#c7 7,a7 ! ali5 is ne$$ 9 ! ,unit$ ,/ates to donate an organ or o!r tissue = transplant2 & 7,b7 !re is insuffici5t "t = ! ali5 to be admitt$ to ! ,unit$ ,/ates ?r\gh ! normal visa process2 7#d7 7,a7 ! ali5 has a close family memb] 9 ! ,unit$ ,/ates ^: dea? is imm95t2 & 7,b7 ! ali5 c\ld n arrive 9 ! ,unit$ ,/ates 9 "t to see su* family memb] alive if ! ali5 7 to be admitt$ to ! ,unit$ ,/ates ?r\gh ! normal visa process2 7#e7 7,a7 ! ali5 is seek+ to att5d ! fun]al ( a close family memb]2 & 7,b7 ! ali5 c\ld n arrive 9 ! ,unit$ ,/ates 9 "t to att5d su* fun]al if ! ali5 7 to be admitt$ to ! ,unit$ ,/ates ?r\gh ! normal visa process2 7#f7 ! ali5 is an adopt$ *ild-- 7,a7 :o has an urg5t m$ical condition2 7,b7 :o is 9 ! legal cu/ody ( ! petition] = a f9al adoption-relat$ visa2 & 7,c7 ^: m$ical treatm5t is requir$ be=e ! expect$ aw>d ( a f9al adoption-relat$ visa2 7#g7 ! ali5-- 7,a7 is a lawful applicant = adju/m5t ( /atus "u section #bde 7#h ,u4,s4,c4 #abee72 & 7,b7 is return+ to ! ,unit$ ,/ates aft] tempor>y travel abroad2 7#h7 ! ali5-- 7,a7 has be5 return$ to a contigu\s c\ntry pursuant to section #bce7;b77#b77;,c7 7#h ,u4,s4,c4 #abbe7;b77#b77;,c772 & 7,b7 is be+ p>ol$ into ! ,unit$ ,/ates to all[ ! ali5 to att5d ! ali5's immigration he>+2 7#i7 ! ali5 has be5 grant$ ! /atus ( ,cuban & ,haitian entrant 7z def9$ 9 section #eja7;e7 ( ! ,refugee ,education ,assi/ance ,act ( #aihj 7,public ,law #if-dbb2 #h ,u4,s4,c4 #aebb note72 or 7#aj7 ! ,secret>y ( ,homel& ,security det]m9es t a significant public b5efit has result$ or w result f ! p>ole ( an ali5-- 7,a7 :o has assi/$ or w assi/ ! ,unit$ ,/ates ,gov]nm5t 9 a law en=cem5t matt]2 7,b7 ^: pres5ce is requir$ by ! ,unit$ ,/ates ,gov]nm5t 9 fur!rance ( su* law en=cem5t matt]2 & 7,c7 7i7 :o is inadmissible or does n satisfy ! eligibility requirem5ts = admission z a nonimmigrant2 or 7ii7 = :i* !re is insuffici5t "t = ! ali5 to be admitt$ to ! ,unit$ ,/ates ?r\gh ! normal visa process4 7c7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7#a7 #a1jjj2 or 7#b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7d7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7#a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7#b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 p>agraph 7#a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7e7 ,disposition ( fees collect$ f ali5s grant$ p>ole ,all ( ! fees collect$ pursuant to ?is section %all be deposit$ into ! g5]al fund ( ! ,treasury4 7f7 ,no fee waiv] ,except z provid$ 9 subsection 7b71 fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjje4 ,special immigrant juv5ile fee 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is section1 by any ali51 p>5t1 or legal gu>dian ( an ali5 apply+ = special immigrant juv5ile /atus "u section #aja7;a77#bg77;,j7 7#h ,u4,s4,c4 #aaja7;a77#bg77;,j774 7b7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7#a7 #bej2 or 7#b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7#a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7#b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 p>agraph 7#a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7d7 ,disposition ( special immigrant juv5ile fees ,all ( ! fees collect$ pursuant to ?is section %all be deposit$ into ! g5]al fund ( ! ,treasury4 #ajjjjf4 ,tempor>y protect$ /atus fee ,section #bdd7;c77#a77;,b7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abed;a7c77#a77;,b77 is am5d$-- 7#a7 by /rik+ ,! ,attorney ,g5]al & ins]t+ ! foll[+3 7i7 ,9 g5]al ,! ,attorney ,g5]al 2 7#b7 9 clause 7i71 z r$esignat$1 by /rik+ #ej & ins]t+ #ejj1 subject to ! adju/m5ts requir$ "u clause 7ii72 & 7#c7 by add+ at ! end ! foll[+3 7ii7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! maximum am\nt ( ! fee au?oriz$ "u clause 7i7 %all be equal to ! sum (-- 7,i7 ! maximum am\nt ( ! fee au?oriz$ "u ?is subp>agraph = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,,ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subclause 7,i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7iii7 ,disposition ( tempor>y protect$ /atus fees ,all ( ! fees collect$ pursuant to ?is subp>agraph %all be deposit$ into ! g5]al fund ( ! ,treasury4 7iv7 ,no fee waiv] ,fees requir$ to be paid "u ?is subp>agraph %all n be waiv$ or r$uc$4 4 #ajjjjg4 ,visa integrity fee 7a7 ,visa integrity fee 7#a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 ?is subsection1 by any ali5 issu$ a nonimmigrant visa at ! "t ( su* issuance4 7#b7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7,a7 #bej2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#c7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ d[n to ! ne>e/ doll>4 7#d7 ,disposition ( visa integrity fees ,all ( ! fees collect$ pursuant to ?is section t are n reimburs$ pursuant to subsection 7b7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7#e7 ,no fee waiv] ,fees requir$ to be paid "u ?is subsection %all n be waiv$ or r$uc$4 7b7 ,fee reimbursem5t ,! ,secret>y ( ,homel& ,security may provide a reimbursem5t to an ali5 ( ! fee requir$ "u subsection 7a7 = ! issuance ( a nonimmigrant visa aft] ! expiration ( su* nonimmigrant visa's p]iod ( validity if su* ali5 demon/rates t he or %e-- 7#a7 aft] admission to ! ,unit$ ,/ates pursuant to su* nonimmigrant visa1 compli$ ) all conditions ( su* nonimmigrant visa1 includ+ ! condition t an ali5 %all n accept unau?oriz$ employm5t2 & 7#b7 7,a7 has n s\ght to ext5d 8 or h] p]iod ( admission dur+ su* p]iod ( validity & dep>t$ ! ,unit$ ,/ates n lat] ?an #e days aft] ! la/ day ( su* p]iod2 or 7,b7 dur+ su* p]iod ( validity1 0 grant$ an ext5sion ( su* nonimmigrant /atus or an adju/m5t to ! /atus ( a lawful p]man5t resid5t4 #ajjjjh4 ,=m ,i-#id fee 7a7 ,fee au?oriz$ ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b71 by any ali5 :o submits an application = a ,=m ,i-#id ,arrival_/,dep>ture ,record4 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7,a7 #bd2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ d[n to ! ne>e/ doll>4 7c7 ,disposition ( ,=m ,i-#id fees ,dur+ ea* fiscal ye>-- 7#a7 #bj p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be deposit$ into ! ,l& ,bord] ,inspection ,fee ,acc\nt 9 accordance ) section #bhf7q77#b7 7#h ,u4,s4,c4 #acef7q77#b772 & 7,b7 %all be made available to ,u4,s4 ,cu/oms & ,bord] ,protection to reta9 & sp5d )\t fur!r appropriation = ! purpose ( process+ ,=m ,i-#id2 & 7#b7 any am\nts n deposit$ into ! ,l& ,bord] ,inspection ,fee ,acc\nt pursuant to p>agraph 7#a77;,a7 %all be deposit$ 9 ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjji4 ,annual asylum fee 7a7 ,fee au?oriz$ ,9 addition to any o!r fee au?oriz$ by law1 = ea* cal5d> ye> t an ali5's application = asylum rema9s p5d+1 ! ,secret>y ( ,homel& ,security or ! ,attorney ,g5]al1 z applicable1 %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b71 by su* ali54 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7,a7 #ajj2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ d[n to ! ne>e/ doll>4 7c7 ,disposition ( annual asylum fees ,all ( ! fees collect$ pursuant to ?is section %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjaj4 ,fee relat+ to r5ewal & ext5sion ( employm5t au?orization = p>olees 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b71 = any p>olee :o seeks a r5ewal or ext5sion ( employm5t au?orization bas$ on a grant ( p>ole4 ,! employm5t au?orization = ea* ali5 p>ol$ into ! ,unit$ ,/ates1 or any r5ewal or ext5sion ( su* p>ole1 %all be valid = a p]iod ( #a ye> or = ! duration ( ! ali5's p>ole1 :i*ev] is %ort]4 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #bge2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7c7 ,disposition ( fees relat+ to r5ewal & ext5sion ( employm5t au?orization = p>olees ,dur+ ea* fiscal ye>-- 7#a7 #be p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices2 7,b7 %all be deposit$ into ! ,immigration ,exam9ations ,fee ,acc\nt e/abli%$ "u section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 & 7,c7 may be reta9$ & exp5d$ by ,u4,s4 ,citiz5%ip & ,immigration ,s]vices )\t fur!r appropriation2 & 7#b7 any am\nts collect$ pursuant to ?is section t are n cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjaa4 ,fee relat+ to r5ewal or ext5sion ( employm5t au?orization = asylum applicants 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee ( n less ?an #bge by any ali5 :o has appli$ = asylum = ea* r5ewal or ext5sion ( employm5t au?orization bas$ on su* application4 7b7 ,t]m9ation ,ea* initial employm5t au?orization1 or r5ewal or ext5sion ( su* au?orization1 %all t]m9ate-- 7#a7 imm$iately foll[+ ! d5ial ( an asylum application by an asylum (fic]1 unless ! case is ref]r$ to an immigration judge2 7#b7 on ! date t is #cj days aft] ! date on :i* an immigration judge d5ies an asylum application1 unless ! ali5 makes a timely appeal to ! ,bo>d ( ,immigration ,appeals2 or 7#c7 imm$iately foll[+ ! d5ial by ! ,bo>d ( ,immigration ,appeals ( an appeal ( a d5ial ( an asylum application4 7c7 ,disposition ( fees relat+ to r5ewal & ext5sion ( employm5t au?orization = asylum applicants ,dur+ ea* fiscal ye>-- 7#a7 #be p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices2 7,b7 %all be deposit$ into ! ,immigration ,exam9ations ,fee ,acc\nt e/abli%$ "u section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 & 7,c7 may be reta9$ & exp5d$ by ,u4,s4 ,citiz5%ip & ,immigration ,s]vices )\t fur!r appropriation2 & 7#b7 any am\nts collect$ pursuant to ?is section t are n cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjab4 ,fee relat+ to r5ewal & ext5sion ( employm5t au?orization = ali5s grant$ tempor>y protect$ /atus 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b71 by any ali5 at ! "t su* ali5 seeks a r5ewal or ext5sion ( employm5t au?orization bas$ on a grant ( tempor>y protect$ /atus4 ,any employm5t au?orization = an ali5 grant$ tempor>y protect$ /atus1 or any r5ewal or ext5sion ( su* employm5t au?orization1 %all be valid = a p]iod ( #a ye> or = ! duration ( ! designation ( tempor>y protect$ /atus1 :i*ev] is %ort]4 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #bge2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7c7 ,disposition ( fees relat+ to r5ewal & ext5sion ( employm5t au?orization = tempor>y protect$ /atus applicants ,dur+ ea* fiscal ye>-- 7#a7 #be p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices2 7,b7 %all be deposit$ into ! ,immigration ,exam9ations ,fee ,acc\nt e/abli%$ "u section #bhf7m7 7#h ,u4,s4,c4 #acef7m772 & 7,c7 may be reta9$ & exp5d$ by ,u4,s4 ,citiz5%ip & ,immigration ,s]vices )\t fur!r appropriation2 & 7#b7 any am\nts collect$ pursuant to ?is section t are n cr$it$ to ,u4,s4 ,citiz5%ip & ,immigration ,s]vices pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjac4 ,fees relat+ to applications = adju/m5t ( /atus 7a7 ,fee = fil+ an application to adju/ /atus to t ( a lawful p]man5t resid5t 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 :o files an application ) an immigration c\rt to adju/ ! ali5's /atus to t ( a lawful p]man5t resid5t1 or ^: application to adju/ 8 or h] /atus to t ( a lawful p]man5t resid5t is adjudicat$ 9 immigration c\rt4 ,su* fee %all be paid at ! "t su* application is fil$ or be=e su* application is adjudicat$ by ! immigration c\rt4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #a1ejj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( adju/m5t ( /atus application fees ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7b7 ,fee = fil+ application = waiv] ( gr\nds ( inadmissibility 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an application ) an immigration c\rt = a waiv] ( a gr\nd ( inadmissibility1 or be=e su* application is adjudicat$ by ! immigration c\rt4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #a1jej2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( waiv] ( gr\nd ( admissibility application fees ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7c7 ,fee = fil+ an application = tempor>y protect$ /atus 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an application ) an immigration c\rt = tempor>y protect$ /atus1 or be=e su* application is adjudicat$ by ! immigration c\rt4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #ejj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( tempor>y protect$ /atus application fees ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,fee = fil+ an appeal ( a decision ( an immigration judge 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#c71 ! ,attorney ,g5]al %all require1 9 addition to any o!r fees au?oriz$ by law1 ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an appeal f a decision ( an immigration judge4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #ijj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,exception ,! fee requir$ "u p>agraph 7#a7 %all n apply to ! appeal ( a bond decision4 7#d7 ,disposition ( fees = appeal+ immigration judge decisions ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7e7 ,fee = fil+ an appeal f a decision ( an (fic] ( ! dep>tm5t ( homel& security 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an appeal ( a decision ( an (fic] ( ! ,dep>tm5t ( ,homel& ,security4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #ijj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( fees = appeal+ dep>tm5t ( homel& security (fic] decisions ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7f7 ,fee = fil+ an appeal f a decision ( an adjudicat+ (ficial 9 a practition] discipl9>y case 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any practition] at ! "t su* practition] files an appeal f a decision ( an adjudicat+ (ficial 9 a practition] discipl9>y case4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #a1cbe2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( fees = appeal+ dep>tm5t ( homel& security (fic] decisions ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7g7 ,fee = fil+ a motion to reop5 or a motion to reconsid] 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#c71 9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files a motion to reop5 or motion to reconsid] a decision ( an immigration judge or ! ,bo>d ( ,immigration ,appeals4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #ijj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,exceptions ,! fee requir$ "u p>agraph 7#a7 %all n apply to-- 7,a7 a motion to reop5 a removal ord] ent]$ 9 abs5tia if su* motion is fil$ 9 accordance ) section #bdj7;b77#e77;,c77ii7 7#h ,u4,s4,c4 #abbi;a7b77#e77;,c77ii772 or 7,b7 a motion to reop5 a deportation ord] ent]$ 9 abs5tia if su* motion is fil$ 9 accordance ) section #bdb;,b7c77#c77;,b7 prior to ,april #a1 #aiig4 7#d7 ,disposition ( fees = fil+ c]ta9 motions ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7h7 ,fee = fil+ application = susp5sion ( deportation 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an application ) an immigration c\rt = susp5sion ( deportation4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #fjj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( fees = fil+ application = susp5sion ( deportation ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7i7 ,fee = fil+ application = cancellation ( removal = c]ta9 p]man5t resid5ts 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 at ! "t su* ali5 files an application ) an immigration c\rt an application = cancellation ( removal = an ali5 :o is a lawful p]man5t resid5t4 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #fjj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( fees = fil+ application = cancellation ( removal ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7j7 ,fee = fil+ an application = cancellation ( removal & adju/m5t ( /atus = c]ta9 nonp]man5t resid5ts 7#a7 ,9 g5]al ,9 addition to any o!r fees au?oriz$ by law1 ! ,attorney ,g5]al %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 p>agraph 7#b71 by any ali5 :o is n a lawful p]man5t resid5t at ! "t su* ali5 files an application ) an immigration c\rt = cancellation ( removal & adju/m5t ( /atus = any ali54 7#b7 ,am\nt specifi$ 7,a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is p>agraph %all be ! great] (-- 7i7 #a1ejj2 or 7ii7 su* am\nt z ! ,attorney ,g5]al may e/abli%1 by rule4 7,b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is p>agraph %all be equal to ! sum (-- 7i7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7ii7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 clause 7i7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7#c7 ,disposition ( fees = fil+ application = cancellation ( removal ,dur+ ea* fiscal ye>-- 7,a7 n m ?an #be p]c5t ( ! fees collect$ pursuant to ?is subsection-- 7i7 %all be d]iv$ by transf] f ! ,immigration ,exam9ations ,fee ,acc\nt "u section #bhf7n7 7#h ,u4,s4,c4 #acef7n772 & 7ii7 %all be cr$it$ to ! ,executive ,(fice = ,immigration ,review to reta9 & sp5d )\t fur!r appropriation2 & 7,b7 any am\nts n d]iv$ by transf] & cr$it$ pursuant to subp>agraph 7,a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7k7 ,limitation on use ( funds ,no fees collect$ pursuant to ?is section may be exp5d$ by ! ,executive ,(fice = ,immigration ,review = ! ,legal ,ori5tation ,program1 or = any successor program4 #ajjjad4 ,electronic ,sy/em = ,travel ,au?orization fee ,section #bag7;h77#c77;,b7 7#h ,u4,s4,c4 #aahg7;h77#c77;,b77 is am5d$-- 7#a7 9 clause 7i7-- 7,a7 9 subclause 7,i71 by /rik+ & at ! end2 7,b7 9 subclause 7,,ii7-- 7i7 by ins]t+ ( n less ?an #aj aft] an am\nt2 & 7ii7 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7,c7 by add+ at ! end ! foll[+3 7,,iii7 n less ?an #ac p] travel au?orization4 2 7#b7 9 clause 7iii71 by /rik+ ,octob] #ca1 #bjbh & ins]t+ ,octob] #ca1 #bjcd2 & 7#c7 by add+ at ! end ! foll[+3 7iv7 ,subsequ5t adju/m5t ,dur+ fiscal ye> #bjbf & ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 clause 7i77,,ii7 = a fiscal ye> %all be equal to ! sum (-- 7,i7 ! am\nt ( ! fee requir$ "u ?is subp>agraph dur+ ! mo/ rec5tly conclud$ fiscal ye>2 & 7,,ii7 ! product ( ! am\nt ref]r$ to 9 subclause 7,i7 multipli$ by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>4 4 #ajjjae4 ,electronic ,visa ,update ,sy/em fee 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 9 ! am\nt specifi$ 9 subsection 7b71 by any ali5 subject to ! ,electronic ,visa ,update ,sy/em at ! "t ( su* ali5's enrollm5t 9 su* sy/em4 7b7 ,am\nt specifi$ 7#a7 ,9 g5]al ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is subsection %all be ! great] (-- 7,a7 #cj2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf & ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is subsection %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection dur+ ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #j4be4 7c7 ,disposition ( electronic visa update sy/em fees 7#a7 ,9 g5]al ,section #bhf 7#h ,u4,s4,c4 #acef7 is am5d$ by add+ at ! end ! foll[+3 7w7 ,,cbp electronic visa update sy/em acc\nt 7#a7 ,e/abli%m5t ,!re is e/abli%$ 9 ! g5]al fund ( ! ,treasury a sep>ate acc\nt1 :i* %all be kn[n z ! ,,cbp ,electronic ,visa ,update ,sy/em ,acc\nt 7ref]r$ to 9 ?is subsection z ! ,acc\nt74 7#b7 ,deposits ,!re %all be deposit$ into ! ,acc\nt an am\nt equal to ! diff]5ce betwe5-- 7,a7 all ( ! fees receiv$ pursuant to section #ajjjae ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress72 & 7,b7 an am\nt equal to #e multipli$ by ! numb] ( paym5ts collect$ pursuant to su* section4 7#c7 ,appropriation ,am\nts deposit$ 9 ! ,acc\nt-- 7,a7 are h]eby appropriat$ to make paym5ts & (fset program co/s 9 accordance ) section #ajjjae ( ! ,act entitl$ ,an ,act to provide = reconciliation pursuant to title ,,ii ( ,h4 ,con4 ,res4 #ad 7#aai? ,congress71 )\t fur!r appropriation2 & 7,b7 %all rema9 available until exp5d$ = any ,u4,s4 ,cu/oms & ,bord] ,protection co/s associat$ ) adm9i/]+ ! ,,cbp ,electronic ,visa ,update ,sy/em4 4 7#b7 ,rema9+ fees ,( ! fees collect$ pursuant to ?is section1 an am\nt equal to #e multipli$ by ! numb] ( paym5ts collect$ pursuant to ?is section %all be deposit$ to ! g5]al fund ( ! ,treasury4 7d7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjaf4 ,fee = ali5s ord]$ remov$ 9 abs5tia 7a7 ,9 g5]al ,z p>tial reimbursem5t = ! co/ ( arre/+ an ali5 describ$ 9 ?is section1 ! ,secret>y ( ,homel& ,security1 except z provid$ 9 subsection 7c71 %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b7 on any ali5 :o-- 7#a7 is ord]$ remov$ 9 abs5tia pursuant to section #bdj7;b77#e7 7#h ,u4,s4,c4 #abbi;a7b77#e772 & 7#b7 is subsequ5tly arre/$ by ,u4,s4 ,immigration & ,cu/oms ,en=cem5t4 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7,a7 #e1jjj2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7c7 ,exception ,! fee describ$ 9 ?is section %all n apply to any ali5 :o 0 ord]$ remov$ 9 abs5tia if su* ord] 0 resc9d$ pursuant to section #bdj7;b77#e77;,c7 7#h ,u4,s4,c4 #abbi;a7b77#e77;,c774 7d7 ,disposition ( removal 9 abs5tia fees ,dur+ ea* fiscal ye>-- 7#a7 #ej p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be cr$it$ to ,u4,s4 ,immigration & ,cu/oms ,en=cem5t2 7,b7 %all be deposit$ into ! ,det5tion & ,removal ,(fice ,fee ,acc\nt2 & 7,c7 may be reta9$ & exp5d$ by ,u4,s4 ,immigration & ,cu/oms ,en=cem5t )\t fur!r appropriation2 & 7#b7 any am\nts collect$ pursuant to ?is section t are n cr$it$ to ,u4,s4 ,immigration & ,cu/oms ,en=cem5t pursuant to p>agraph 7#a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7e7 ,no fee waiv] ,fees requir$ to be paid "u ?is section %all n be waiv$ or r$uc$4 #ajjjag4 ,inadmissible ali5 appreh5sion fee 7a7 ,9 g5]al ,9 addition to any o!r fee au?oriz$ by law1 ! ,secret>y ( ,homel& ,security %all require ! paym5t ( a fee1 equal to ! am\nt specifi$ 9 subsection 7b71 by any inadmissible ali5 at ! "t su* ali5 is appreh5d$ betwe5 ports ( entry4 7b7 ,am\nt specifi$ 7#a7 ,initial am\nt ,= fiscal ye> #bjbe1 ! am\nt specifi$ 9 ?is section %all be ! great] (-- 7,a7 #e1jjj2 or 7,b7 su* am\nt z ! ,secret>y ( ,homel& ,security may e/abli%1 by rule4 7#b7 ,annual adju/m5ts = inflation ,dur+ fiscal ye> #bjbf1 & dur+ ea* subsequ5t fiscal ye>1 ! am\nt specifi$ 9 ?is section %all be equal to ! sum (-- 7,a7 ! am\nt ( ! fee requir$ "u ?is subsection = ! mo/ rec5tly conclud$ fiscal ye>2 & 7,b7 ! product result+ f ! multiplication ( ! am\nt ref]r$ to 9 subp>agraph 7,a7 by ! p]c5tage 7if any7 by :i* ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! mon? ( ,july prec$+ ! date on :i* su* adju/m5t takes effect exce$s ! ,consum] ,price ,index = ,all ,urban ,consum]s = ! same mon? ( ! prec$+ cal5d> ye>1 r\nd$ to ! next l[e/ multiple ( #aj4 7c7 ,disposition ( inadmissible ali5 appreh5sion fees ,dur+ ea* fiscal ye>-- 7#a7 #ej p]c5t ( ! fees collect$ pursuant to ?is section-- 7,a7 %all be cr$it$ to ,u4,s4 ,immigration & ,cu/oms ,en=cem5t2 7,b7 %all be deposit$ into ! ,det5tion & ,removal ,(fice ,fee ,acc\nt2 & 7,c7 may be reta9$ & exp5d$ by ,u4,s4 ,immigration & ,cu/oms ,en=cem5t )\t fur!r appropriation2 & 7#b7 any am\nts collect$ pursuant to ?is section t are n cr$it$ to ,u4,s4 ,immigration & ,cu/oms ,en=cem5t pursuant to p>agraph 7#a7 %all be deposit$ into ! g5]al fund ( ! ,treasury4 7d7 ,disposition ( inadmissible ali5 appreh5sion fees ,all ( ! fees collect$ pursuant to ?is section %all be deposit$ into ! g5]al fund ( ! ,treasury4 #ajjjah4 ,am5dm5t to au?ority to apply = asylum ,section #bjh7;d77#c7 7#h ,u4,s4,c4 #aaeh7;d77#c77 is am5d$-- 7#a7 9 ! fir/ s5t5ce1 by /rik+ may & ins]t+ %all2 7#b7 by /rik+ ,su* fees %all n exce$ & all t foll[s & ins]t+ ! foll[+3 ,no?+ 9 ?is p>agraph may be con/ru$ to limit ! au?ority ( ! ,attorney ,g5]al to set additional adjudication & naturalization fees 9 accordance ) section #bhf7m744 ,,ii ,immigration & law en=cem5t fund+ #ajjjea4 ,appropriation = ! ,dep>tm5t ( ,homel& ,security ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,homel& ,security = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #b1jee1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 = ! foll[+ purposes3 7#a7 ,immigration & en=cem5t activities ,hir+ & tra9+ ( additional ,u4,s4 ,cu/oms & ,bord] ,protection ag5ts1 & ! necess>y support /aff1 to c>ry out immigration en=cem5t activities4 7#b7 ,dep>tures & removals ,fund+ = transportation co/s & relat$ co/s associat$ ) ! dep>ture or removal ( ali5s4 7#c7 ,p]sonnel assignm5ts ,fund+ = ! assignm5t ( ,dep>tm5t ( ,homel& ,security employees & ,/ate (fic]s to c>ry out immigration en=cem5t activities pursuant to sections #ajc7;a7 & #bhg7;g7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aajc7;a7 & #aceg7;g774 7#d7 ,backgr\nd *ecks ,hir+ additional /aff & inve/+ ! necess>y res\rces to enhance scre5+ & vett+ ( all ali5s seek+ entry into ,unit$ ,/ates1 consi/5t ) section #bab ( su* ,act 7#h ,u4,s4,c4 #aahb71 or int5d+ to rema9 9 ! ,unit$ ,/ates1 consi/5t ) section #bcg ( su* ,act 7#h ,u4,s4,c4 #abbg74 7#e7 ,protect+ ali5 *ildr5 f exploitation ,9 in/ances ( ali5s & ali5 *ildr5 ent]+ ! ,unit$ ,/ates )\t a valid visa1 fund+ is provid$ = ! purposes (-- 7,a7 collect+ f+]pr9ts1 9 accordance ) section #bfb ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acjb7 & subsections 7a77#c7 & 7b7 ( section #bce ( su* ,act 7#h ,u4,s4,c4 #abbe72 & 7,b7 collect+ ,,dna1 9 accordance ) sections #bce7;d7 & #bhg7;b7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbe7;d7 & #aceg7;b774 7#f7 ,transport+ & return ( ali5s f contigu\s t]ritory ,transport+ & facilitat+ ! return1 pursuant to section #bce7;b77#b77;,c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbe7;b77#b77;,c771 ( ali5s arriv+ f contigu\s t]ritory4 7#g7 ,/ate & local p>ticipation ,fund+ = ,/ate & local p>ticipation 9 homel& security ef=ts = purposes (-- 7,a7 end+ ! pres5ce ( crim9al gangs & crim9al organizations ?r\gh\t ! ,unit$ ,/ates2 7,b7 address+ crime & public safety ?reats2 7,c7 combat+ human smuggl+ & traffick+ networks ?r\gh\t ! ,unit$ ,/ates2 7,d7 support+ immigration en=cem5t activities2 & 7,e7 provid+ reimbursem5t = ,/ate & local p>ticipation 9 su* ef=ts4 7#h7 ,removal ( specifi$ unaccompani$ ali5 *ildr5 7,a7 ,9 g5]al ,fund+ removal op]ations = specifi$ unaccompani$ ali5 *ildr54 7,b7 ,use ( funds ,am\nts made available "u ?is p>agraph %all only be us$ = p]mitt+ a specifi$ unaccompani$ ali5 *ild to )draw ! application = admission ( ! *ild pursuant to section #bce7;a77#d7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbe7;a77#d774 7,c7 ,def9itions ,9 ?is p>agraph3 7i7 ,specifi$ unaccompani$ ali5 *ild ,! t]m specifi$ unaccompani$ ali5 *ild means an unaccompani$ ali5 *ild 7z def9$ 9 section #dfb7;g7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #bgi7;g777 :o ! ,secret>y ( ,homel& ,security det]m9es on a case-by-case basis-- 7,i7 has be5 f\nd by an immigration (fic] at a l& bord] or port ( entry ( ! ,unit$ ,/ates & is inadmissible "u ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq472 7,,ii7 has n be5 a victim ( sev]e =ms ( traffick+ 9 p]sons1 & !re is no cr$ible evid5ce t su* *ild is at risk ( be+ traffick$ ^u return ( ! *ild to ! *ild's c\ntry ( nationality or c\ntry ( la/ habitual resid5ce2 & 7,,iii7 does n h a fe> ( return+ to ! *ild's c\ntry ( nationality or c\ntry ( la/ habitual resid5ce ow+ to a cr$ible fe> ( p]secution4 7ii7 ,sev]e =ms ( traffick+ 9 p]sons ,! t]m sev]e =ms ( traffick+ 9 p]sons has ! mean+ giv5 su* t]m 9 section #ajc ( ! ,traffick+ ,victims ,protection ,act ( #bjjj 7#bb ,u4,s4,c4 #gajb74 7#i7 ,exp$it$ removal ( crim9al ali5s ,fund+ = ! exp$it$ removal ( crim9al ali5s1 9 accordance ) ! provisions ( section #bce7;b77#a7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbe7;b77#a774 7#aj7 ,removal ( c]ta9 crim9al ali5s )\t fur!r he>+s ,fund+ = ! removal ( c]ta9 crim9al ali5s )\t fur!r he>+s1 9 accordance ) ! provisions ( section #bce7;c7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #abbe7;c774 7#aa7 ,crim9al & gang *ecks = unaccompani$ ali5 *ildr5 ,fund+ = crim9al & gang *ecks ( unaccompani$ ali5 *ildr5 7z def9$ 9 section #dfb7;g7 ( ! ,homel& ,security ,act ( #bjjb 7#f ,u4,s4,c4 #bgi7;g777 :o are #ab ye>s ( age & old]1 includ+ ! exam9ation ( su* unaccompani$ ali5 *ildr5 = gang-relat$ tattoos & o!r gang-relat$ m>k+s4 7#ab7 ,in=mation te*nology ,in=mation te*nology inve/m5ts to support immigration purposes1 includ+ improvem5ts to fee & rev5ue collections4 #ajjjeb4 ,appropriation = ,u4,s4 ,immigration & ,cu/oms ,en=cem5t ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,homel& ,security = ,u4,s4 ,immigration & ,cu/oms ,en=cem5t = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #bi1hej1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 = ! foll[+ purposes3 7#a7 ,hir+ & tra9+ ,hir+ & tra9+ additional ,u4,s4 ,immigration & ,cu/oms ,en=cem5t p]sonnel1 includ+ (fic]s1 ag5ts1 inve/igators1 & support /aff1 to c>ry out immigration en=cem5t activities & prioritiz+ & /reaml9+ ! hir+ ( retir$ ,u4,s4 ,immigration & ,cu/oms ,en=cem5t p]sonnel4 7#b7 ,p]=mance1 ret5tion1 & sign+ bonuses 7,a7 ,9 g5]al ,provid+ p]=mance1 ret5tion1 & sign+ bonuses = qualifi$ ,u4,s4 ,immigration & ,cu/oms ,en=cem5t p]sonnel 9 accordance ) ?is subsection4 7,b7 ,p]=mance bonuses ,! ,director ( ,u4,s4 ,immigration & ,cu/oms ,en=cem5t1 at ! ,director's discretion1 may provide p]=mance bonuses to any ,u4,s4 ,immigration & ,cu/oms ,en=cem5t ag5t1 (fic]1 or attorney :o demon/rates exempl>y s]vice4 7,c7 ,ret5tion bonuses ,! ,director ( ,u4,s4 ,immigration & ,cu/oms ,en=cem5t may provide ret5tion bonuses to any ,u4,s4 ,immigration & ,cu/oms ,en=cem5t ag5t1 (fic]1 or attorney :o commits to #b ye>s ( additional s]vice ) ,u4,s4 ,immigration & ,cu/oms ,en=cem5t to c>ry out immigration en=cem5t activities4 7,d7 ,sign+ bonuses ,! ,director ( ,u4,s4 ,immigration & ,cu/oms ,en=cem5t may provide a sign+ bonus to any ,u4,s4 ,immigration & ,cu/oms ,en=cem5t ag5t1 (fic]1 or attorney :o-- 7i7 is hir$ on or aft] ! date ( ! enactm5t ( ?is ,act2 & 7ii7 :o commits to #e ye>s ( s]vice ) ,u4,s4 ,immigration & ,cu/oms ,en=cem5t to c>ry out immigration en=cem5t activities4 7,e7 ,s]vice agreem5t ,9 provid+ a ret5tion or sign+ bonus "u ?is p>agraph1 ! ,director ( ,u4,s4 ,immigration & ,cu/oms ,en=cem5t %all provide ea* qualify+ individual ) a writt5 s]vice agreem5t t includes-- 7i7 ! comm5cem5t & t]m9ation dates ( ! requir$ s]vice p]iod 7or provisions = ! det]m9ation ( su* dates72 7ii7 ! am\nt ( ! bonus2 & 7iii7 any o!r t]m or condition "u :i* ! bonus is payable1 subject to ! requirem5ts ( ?is p>agraph1 includ+-- 7,i7 ! conditions "u :i* ! agreem5t may be t]m9at$ be=e ! agre$-^u s]vice p]iod has be5 complet$2 & 7,,ii7 ! effect ( a t]m9ation describ$ 9 subclause 7,i74 7#c7 ,recruitm5t1 hir+1 & onbo>d+ ,facilitat+ ! recruitm5t1 hir+1 & onbo>d+ ( additional ,u4,s4 ,immigration & ,cu/oms ,en=cem5t p]sonnel to c>ry out immigration en=cem5t activities1 includ+ by-- 7,a7 inve/+ 9 in=mation te*nology1 recruitm5t1 & m>ket+2 & 7,b7 hir+ /aff necess>y to c>ry out in=mation te*nology1 recruitm5t1 & m>ket+ activities4 7#d7 ,transportation ,fund+ = transportation co/s & relat$ co/s associat$ ) ali5 dep>ture or removal op]ations4 7#e7 ,in=mation te*nology ,fund+ = in=mation te*nology inve/m5ts to support en=cem5t & removal op]ations1 includ+ improvem5ts to fee collections4 7#f7 ,facility upgrades ,fund+ = facility upgrades to support en=cem5t & removal op]ations4 7#g7 ,fleet mod]nization ,fund+ = fleet mod]nization to support en=cem5t & removal op]ations4 7#h7 ,family unity ,promot+ family unity by-- 7,a7 ma9ta9+ ! c>e & cu/ody1 dur+ ! p]iod 9 :i* a *>ge describ$ 9 clause 7i7 is p5d+1 9 accordance ) applicable laws1 ( an ali5 :o-- 7i7 is *>g$ only ) a misdemeanor (f5se "u section #bge7;a7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #acbe7;a772 & 7ii7 ent]$ ! ,unit$ ,/ates ) ! ali5's *ild :o has n atta9$ #ah ye>s ( age2 & 7,b7 deta9+ su* an ali5 ) ! ali5's *ild4 7#i7 #bhg7;g7 agreem5ts ,exp&+1 facilitat+1 & implem5t+ agreem5ts "u section #bhg7;g7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aceg7;g774 7#aj7 ,victims ( ,immigration ,crime ,engagem5t ,(fice ,hir+ & tra9+ additional /aff to c>ry out ! mission ( ! ,victims ( ,immigration ,crime ,engagem5t ,(fice & = provid+ nonf9ancial assi/ance to ! victims ( crimes p]petrat$ by ali5s :o are pres5t 9 ! ,unit$ ,/ates )\t au?orization4 7#aa7 ,(fice ( ! pr9cipal legal advisor ,hir+ additional attorneys & ! necess>y support /aff )9 ! ,(fice ( ! ,pr9cipal ,legal ,advisor to repres5t ! ,dep>tm5t ( ,homel& ,security 9 immigration en=cem5t & removal proce$+s4 #ajjjec4 ,appropriation = ,f$]al ,law ,en=cem5t ,tra9+ ,c5t]s 7a7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,secret>y ( ,homel& ,security = ! ,f$]al ,law ,en=cem5t ,tra9+ ,c5t]s = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #gej1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbi1 = ! purposes describ$ 9 subsections 7b7 & 7c74 7b7 ,tra9+ ,n less ?an #bhe1jjj1jjj ( ! am\nts available "u subsection 7a7 %all be = support+ ! tra9+ ( newly hir$ ,f$]al law en=cem5t p]sonnel employ$ by ! ,dep>tm5t ( ,homel& ,security & ,/ate & local law en=cem5t ag5cies op]at+ 9 support ( ! ,dep>tm5t ( ,homel& ,security4 7c7 ,facilities ,n m ?an #dfe1jjj1jjj ( ! am\nts available "u subsection 7a7 %all be = procurem5t1 con/ruction & ma9t5ance (1 improvem5ts to1 tra9+ equipm5t =1 & relat$ exp5ses1 ( facilities ( ! ,f$]al ,law ,en=cem5t ,tra9+ ,c5t]s4 #ajjjed4 ,appropriation = ! ,dep>tm5t ( ,ju/ice ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,attorney ,g5]al = ! ,dep>tm5t ( ,ju/ice = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #c1ccj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 = ! foll[+ purposes3 7#a7 ,executive ,(fice = ,immigration ,review 7,a7 ,9 g5]al ,hir+ immigration judges & necess>y support /aff = ! ,executive ,(fice = ,immigration ,review to address ! backlog ( petitions1 cases1 & removals4 7,b7 ,/aff+ level ,effective ,novemb] #a1 #bjbh1 ! ,executive ,(fice = ,immigration ,review %all be compris$ ( n m ?an #hjj immigration judges1 along ) ! necess>y support /aff4 7#b7 ,combat+ drug traffick+ ,fund+ ef=ts to combat drug traffick+ 7includ+ traffick+ ( f5tanyl & its precursor *emicals7 & illegal drug use4 7#c7 ,prosecution ( immigration matt]s ,fund+ ef=ts to inve/igate & prosecute immigration matt]s1 gang-relat$ crimes involv+ ali5s1 *ild traffick+ & smuggl+ involv+ ali5s )9 ! ,unit$ ,/ates1 unlawful vot+ by ali5s1 violations ( ! ,ali5 ,regi/ration ,act1 #aidj 7#ed ,/at41 *apt] #dci71 & violations ( or fraud relat+ to title ,,iv ( ! ,p]sonal ,responsibility & ,"w ,opportunity ,act ( #aiif 7,public ,law #ajd-aic2 #aaj ,/at4 #bbgg71 includ+ hir+ additional ,dep>tm5t ( ,ju/ice p]sonnel to inve/igate & prosecute su* matt]s4 7#d7 ,nonp>ty or o!r injunctive relief ,hir+ additional attorneys & necess>y support /aff = ! purpose ( cont9u+ implem5tation ( assignm5ts by ! ,attorney ,g5]al pursuant to sections #eaf1 #eag1 & #eah ( title #bh1 ,unit$ ,/ates ,code1 to conduct litigation & att5d to ! int]e/s ( ! ,unit$ ,/ates 9 suits p5d+ 9 a c\rt ( ! ,unit$ ,/ates or 9 a c\rt ( a ,/ate 9 suits seek+ nonp>ty or o!r injunctive relief aga9/ ! ,f$]al ,gov]nm5t4 7#e7 ,edw>d ,byrne ,memorial ,ju/ice ,assi/ance ,grant ,program & ,(fice ( ,community ,ori5t$ ,polic+ 7,a7 ,9 g5]al ,increas+ fund+ = ! ,edw>d ,byrne ,memorial ,ju/ice ,assi/ance ,grant ,program & ! ,(fice ( ,community ,ori5t$ ,polic+ = initiatives associat$ )-- 7i7 inve/igat+ & prosecut+ viol5t crime2 7ii7 crim9al en=cem5t initiatives2 & 7iii7 immigration en=cem5t & removal ef=ts4 7,b7 ,limitations ,no funds made available "u ?is subsection %all be made available to community viol5ce int]v5tion & prev5tion initiative programs4 7,c7 ,eligibility ,to be eligible to receive funds made available "u ?is subsection1 a ,/ate or local gov]nm5t %all be 9 full compliance1 z det]m9$ by ! ,attorney ,g5]al1 ) section #fdb ( ! ,illegal ,immigration ,re=m & ,immigrant ,responsibility ,act ( #aiif 7#h ,u4,s4,c4 #acgc74 7#f7 ,fiscally responsible lawsuit settlem5ts ,hir+ additional attorneys & necess>y support /aff = ! purpose ( maximiz+ lawsuit settlem5ts t require ! paym5t ( f9es & p5alties to ! ,treasury ( ! ,unit$ ,/ates 9 lieu ( provid+ = ! paym5t to any p]son or entity o!r ?an ! ,unit$ ,/ates1 o!r ?an a paym5t t provides re/itution or o!rwise directly rem$ies actual h>m directly & proximately caus$ by ! p>ty mak+ ! paym5t1 or con/itutes paym5t = s]vices r5d]$ 9 connection ) ! case4 7#g7 ,comp5sation = inc>c]ation ( crim9al ali5s 7,a7 ,9 g5]al ,provid+ comp5sation to a ,/ate or political subdivision ( a ,/ate = ! inc>c]ation ( crim9al ali5s4 7,b7 ,use ( funds ,! am\nts made available "u subp>agraph 7,a7 %all only be us$ to comp5sate a ,/ate or political subdivision ( a ,/ate1 z appropriate1 ) respect to ! inc>c]ation ( an ali5 :o-- 7i7 has be5 convict$ ( a felony or #b or m misdemeanors2 & 7ii7 7,i7 ent]$ ! ,unit$ ,/ates )\t inspection or at any "t or place o!r ?an z designat$ by ! ,secret>y ( ,homel& ,security2 7,,ii7 0 ! subject ( removal proce$+s at ! "t ! ali5 0 tak5 into cu/ody by ! ,/ate or a political subdivision ( ! ,/ate2 or 7,,iii7 0 admitt$ z a nonimmigrant &1 at ! "t ! ali5 0 tak5 into cu/ody by ! ,/ate or a political subdivision ( ! ,/ate1 has fail$ to ma9ta9 ! nonimmigrant /atus 9 :i* ! ali5 0 admitt$1 or to :i* x 0 *ang$1 or to comply ) ! conditions ( any su* /atus4 7,c7 ,limitation ,am\nts made available "u ?is subsection %all be di/ribut$ to m ?an #a ,/ate4 ,! am\nts made available "u subp>agraph 7,a7 may n be us$ to comp5sate any ,/ate or political subdivision ( a ,/ate if ! ,/ate or political subdivision ( ! ,/ate prohibits or 9 any way re/ricts a ,f$]al1 ,/ate1 or local gov]nm5t entity1 (ficial1 or o!r p]sonnel f do+ any ( ! foll[+3 7i7 ,comply+ ) ! immigration laws 7z def9$ 9 section #aja7;a77#ag7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ag7774 7ii7 ,assi/+ or coop]at+ ) ,f$]al law en=cem5t entities1 (ficials1 or o!r p]sonnel reg>d+ ! en=cem5t ( ! immigration laws4 7iii7 ,und]tak+ any ( ! foll[+ law en=cem5t activities z su* activities relate to in=mation reg>d+ ! citiz5%ip or immigration /atus1 lawful or unlawful1 ! inadmissibility or deportability1 & ! cu/ody /atus1 ( any individual3 7,i7 ,mak+ inquiries to any individual to obta9 su* in=mation reg>d+ su* individual or any o!r individuals4 7,,ii7 ,notify+ ! ,f$]al ,gov]nm5t reg>d+ ! pres5ce ( individuals :o are enc\nt]$ by law en=cem5t (ficials or o!r p]sonnel ( a ,/ate or political subdivision ( a ,/ate4 7,,iii7 ,comply+ ) reque/s = su* in=mation f ,f$]al law en=cem5t entities1 (ficials1 or o!r p]sonnel4 #ajjjee4 ,bridg+ ,immigration-relat$ ,deficits ,exp]i5c$ ,nationwide ,reimbursem5t ,fund 7a7 ,e/abli%m5t ,!re is e/abli%$ )9 ! ,dep>tm5t ( ,ju/ice a fund1 to be kn[n z ! ,bridg+ ,immigration-relat$ ,deficits ,exp]i5c$ ,nationwide 7,,bid57 ,reimbursem5t ,fund 7ref]r$ to 9 ?is section z ! ,fund74 7b7 ,use ( funds ,! ,attorney ,g5]al %all use am\nts appropriat$ or o!rwise made available = ! ,fund = grants to eligible ,/ates1 ,/ate ag5cies1 & units ( local gov]nm5t1 pursuant to _! exi/+ /atutory au?orities1 = any ( ! foll[+ purposes3 7#a7 ,locat+ & appreh5d+ ali5s :o h committ$ a crime "u ,f$]al1 ,/ate1 or local law1 9 addition to be+ unlawfully pres5t 9 ! ,unit$ ,/ates4 7#b7 ,collection & analysis ( law en=cem5t inve/igative in=mation )9 ! ,unit$ ,/ates to c\nt] gang or o!r crim9al activity4 7#c7 ,inve/igat+ & prosecut+-- 7,a7 crimes committ$ by ali5s )9 ! ,unit$ ,/ates2 & 7,b7 drug & human traffick+ crimes committ$ )9 ! ,unit$ ,/ates4 7#d7 ,c\rt op]ations relat$ to ! prosecution (-- 7,a7 crimes committ$ by ali5s2 & 7,b7 drug & human traffick+ crimes4 7#e7 ,tempor>y crim9al det5tion ( ali5s4 7#f7 ,transport+ ali5s describ$ 9 p>agraph 7#a7 )9 ! ,unit$ ,/ates to locations relat$ to ! appreh5sion1 det5tion1 & prosecution ( su* ali5s4 7#g7 ,vehicle ma9t5ance1 logi/ics1 transportation1 & o!r support provid$ to law en=cem5t ag5cies by a ,/ate ag5cy to enhance ! ability to locate & appreh5d ali5s :o h committ$ crimes "u ,f$]al1 ,/ate1 or local law1 9 addition to be+ unlawfully pres5t 9 ! ,unit$ ,/ates4 7c7 ,appropriation ,9 addition to am\nts o!rwise available = ! purposes describ$ 9 subsection 7b71 !re is appropriat$ to ! ,attorney ,g5]al = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 n to exce$ #c1ejj1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjbh1 = ! ,fund = qualifi$ & docum5t$ exp5ses t a*ieve any su* purpose4 7d7 ,grant eligibility ( complet$1 ongo+1 or new activities ,! ,attorney ,g5]al may provide grants "u ?is section to ,/ate ag5cies & units ( local gov]nm5t = exp5ditures made by ,/ate ag5cies or units ( local gov]nm5t = complet$1 ongo+1 or new activities det]m9$ to be eligible = su* grant fund+ t occurr$ on or aft] ,janu>y #bj1 #bjba4 ,am\nts made available "u ?is section %all be di/ribut$ to m ?an #a ,/ate4 #ajjjef4 ,appropriation = ! ,bureau ( ,prisons 7a7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,director ( ! ,bureau ( ,prisons = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #e1jjj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 = ! purposes describ$ 9 subsections 7b7 & 7c74 7b7 ,sal>ies & b5efits ,n less ?an #c1jjj1jjj1jjj ( ! am\nts made available "u subsection 7a7 %all be = hir+ & tra9+ ( new employees1 includ+ correctional (fic]s1 m$ical pr(essionals1 & facilities & ma9t5ance employees1 ! necess>y support /aff1 & = additional fund+ = sal>ies & b5efits = ! curr5t work=ce ( ! ,bureau ( ,prisons4 7c7 ,facilities ,n m ?an #b1jjj1jjj1jjj ( ! am\nts made available "u subsection 7a7 %all be = address+ ma9t5ance & repairs to facilities ma9ta9$ or op]at$ by ! ,bureau ( ,prisons4 #ajjjeg4 ,appropriation = ! ,unit$ ,/ates ,secret ,s]vice 7a7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,director ( ! ,unit$ ,/ates ,secret ,s]vice 7ref]r$ to 9 ?is section z ! ,director7 = fiscal ye> #bjbe1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 #a1agj1jjj1jjj1 to rema9 available ?r\gh ,septemb] #cj1 #bjbi1 = ! purposes describ$ 9 subsection 7b74 7b7 ,use ( funds ,am\nts made available "u subsection 7a7 may only be us$ =-- 7#a7 additional ,unit$ ,/ates ,secret ,s]vice res\rces1 includ+ p]sonnel1 tra9+ facilities1 programm+1 & te*nology2 & 7#b7 p]=mance1 ret5tion1 & sign+ bonuses = qualifi$ ,unit$ ,/ates ,secret ,s]vice p]sonnel 9 accordance ) subsection 7c74 7c7 ,p]=mance1 ret5tion1 & sign+ bonuses 7#a7 ,p]=mance bonuses ,! ,director1 at ! ,director's discretion1 may provide p]=mance bonuses to any ,secret ,s]vice ag5t1 (fic]1 or analy/ :o demon/rates exempl>y s]vice4 7#b7 ,ret5tion bonuses ,! ,director may provide ret5tion bonuses to any ,secret ,s]vice ag5t1 (fic]1 or analy/ :o commits to #b ye>s ( additional s]vice ) ! ,secret ,s]vice4 7#c7 ,sign+ bonuses ,! ,director may provide a sign+ bonus to any ,secret ,s]vice ag5t1 (fic]1 or analy/ :o-- 7,a7 is hir$ on or aft] ! date ( ! enactm5t ( ?is ,act2 & 7,b7 commits to #e ye>s ( s]vice ) ! ,unit$ ,/ates ,secret ,s]vice4 7#d7 ,s]vice agreem5t ,9 provid+ a ret5tion or sign+ bonus "u ?is subsection1 ! ,director %all provide ea* qualify+ individual ) a writt5 s]vice agreem5t t includes-- 7,a7 ! comm5cem5t & t]m9ation dates ( ! requir$ s]vice p]iod 7or provisions = ! det]m9ation ( su* dates72 7,b7 ! am\nt ( ! bonus2 & 7,c7 any o!r t]m or condition "u :i* ! bonus is payable1 subject to ! requirem5ts "u ?is subsection1 includ+-- 7i7 ! conditions "u :i* ! agreem5t may be t]m9at$ be=e ! agre$-^u s]vice p]iod has be5 complet$2 & 7ii7 ! effect ( a t]m9ation describ$ 9 clause 7i74 ,b ,judici>y ,matt]s #ajjaja4 ,appropriation to ! ,adm9i/rative ,(fice ( ! ,unit$ ,/ates ,c\rts ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,director ( ! ,adm9i/rative ,(fice ( ! ,unit$ ,/ates ,c\rts1 out ( am\nts 9 ! ,treasury n o!rwise appropriat$1 #a1bej1jjj = ea* ( fiscal ye>s #bjbe ?r\gh #bjbh1 = ! purpose ( cont9u+ analyses & report+ pursuant to section #fjd7;a77#b7 ( title #bh1 ,unit$ ,/ates ,code1 to exam9e ! /ate ( ! dockets ( ! c\rts & to prep>e & transmit /ati/ical data & reports z to ! bus9ess ( ! c\rts1 includ+ an assessm5t ( ! numb]1 frequ5cy1 & relat$ metrics ( judicial ord]s issu+ non-p>ty relief aga9/ ! ,f$]al ,gov]nm5t & _! aggregate co/ impact on ! taxpay]s ( ! ,unit$ ,/ates1 z det]m9$ by ea* c\rt :5 impos+ securities = ! issuance ( prelim9>y injunctions or tempor>y re/ra9+ ord]s aga9/ ! ,f$]al ,gov]nm5t pursuant to rule #fe7;c7 ( ! ,f$]al ,rules ( ,civil ,proc$ure4 #ajjajb4 ,appropriation to ! ,f$]al ,judicial ,c5t] 7a7 ,appropriation ,9 addition to am\nts o!rwise available1 !re is appropriat$ to ! ,director ( ! ,f$]al ,judicial ,c5t]1 out ( am\nts 9 ! ,treasury n o!rwise appropriat$1 #a1jjj1jjj = ea* ( fiscal ye>s #bjbe ?r\gh #bjbh1 = ! purpose describ$ 9 subsection 7b74 7b7 ,use ( funds ,! ,f$]al ,judicial ,c5t] %all use ! am\nts appropriat$ "u subsection 7a7 = ! cont9u$ implem5tation ( programs pursuant to section #fbj7;b77#c7 ( title #bh1 ,unit$ ,/ates ,code1 to /imulate1 create1 develop1 & conduct programs ( cont9u+ education & tra9+ = p]sonnel ( ! judicial bran*1 includ+ tra9+ on ! abs5ce ( con/itutional & /atutory au?ority support+ legal claims t seek non-p>ty relief aga9/ ! ,f$]al ,gov]nm5t1 & /rategic approa*es = mitigat+ ! aggregate co/ impact ( su* legal claims on ! taxpay]s ( ! ,unit$ ,/ates4 ,c ,radiation exposure comp5sation matt]s #ajjbja4 ,ext5sion ( fund ,section #c7;d7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 by /rik+ ! fir/ s5t5ce & ins]t+ ,! ,fund %all t]m9ate on ,decemb] #ca1 #bjbh42 & 7#b7 by /rik+ ! end ( t #b-ye> p]iod & ins]t+ su* date4 #ajjbjb4 ,claims relat+ to atmosph]ic te/+ 7a7 ,leukemia claims relat+ to tr9ity te/ 9 ,new ,mexico & te/s at ! ,nevada site ,section #d7;a77#a77;,a7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 9 clause 7i7-- 7,a7 9 subclause 7,i71 by /rik+ ,octob] #ca1 #aieh & ins]t+ ,novemb] #f1 #aifb2 7,b7 9 subclause 7,,ii7-- 7i7 by /rik+ 9 ! affect$ area & ins]t+ 9 an affect$ area2 & 7ii7 by /rik+ or aft] ! semicolon2 7,c7 by r$esignat+ subclause 7,,iii7 z subclause 7,,iv72 & 7,d7 by ins]t+ aft] subclause 7,,ii7 ! foll[+3 7,,iii7 0 physically pres5t 9 an affect$ area = a p]iod ( at lea/ #a ye> dur+ ! p]iod beg9n+ on ,septemb] #bd1 #aidd1 & end+ on ,novemb] #f1 #aifb2 or 2 & 7#b7 9 clause 7ii77,i71 by /rik+ physical pres5ce describ$ 9 subclause 7,i7 or 7,,ii7 ( clause 7i7 or onsite p>ticipation describ$ 9 clause 7i77,,iii7 & ins]t+ physical pres5ce describ$ 9 subclause 7,i71 7,,ii71 or 7,,iii7 ( clause 7i7 or onsite p>ticipation describ$ 9 clause 7i77,,iv74 7b7 ,am\nts = claims relat$ to leukemia ,section #d7;a77#a7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ an am\nt & ins]t+ ! am\nt2 7#b7 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 ,am\nt ,if ! conditions describ$ 9 subp>agraph 7,c7 are met1 an individual :o is describ$ 9 subp>agraph 7,a7 %all receive #ajj1jjj4 2 & 7#c7 9 subp>agraph 7,c71 by add+ at ! end ! foll[+3 7iv7 ,no paym5t "u ?is p>agraph previ\sly has be5 made to ! individual1 on behalf ( ! individual1 or to a survivor ( ! individual4 4 7c7 ,conditions = claims relat$ to leukemia ,section #d7;a77#a77;,c7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 by /rik+ clause 7i72 & 7#b7 by r$esignat+ clauses 7ii7 & 7iii7 z clauses 7i7 & 7ii71 respectively4 7d7 ,specifi$ diseases claims relat+ to tr9ity te/ 9 ,new ,mexico & te/s at ! ,nevada site ,section #d7;a77#b7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 9 subp>agraph 7,a7-- 7,a7 by /rik+ 9 ! affect$ area & ins]t+ 9 an affect$ area2 7,b7 by /rik+ #b ye>s & ins]t+ #a ye>2 & 7,c7 by /rik+ ,octob] #ca1 #aieh1 & ins]t+ ,novemb] #f1 #aifb22 7#b7 9 subp>agraph 7,b7-- 7,a7 by /rik+ 9 ! affect$ area & ins]t+ 9 an affect$ area2 & 7,b7 by /rik+ 1 or at ! end & ins]t+ a semicolon2 7#c7 by r$esignat+ subp>agraph 7,c7 z subp>agraph 7,d72 & 7#d7 by ins]t+ aft] subp>agraph 7,b7 ! foll[+3 7,c7 0 physically pres5t 9 an affect$ area = a p]iod ( at lea/ #a ye> dur+ ! p]iod beg9n+ on ,septemb] #bd1 #aidd1 & end+ on ,novemb] #f1 #aifb2 or 4 7e7 ,am\nts = claims relat$ to specifi$ diseases ,section #d7;a77#b7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ 9 ! matt] foll[+ subp>agraph 7,d7 7z r$esignat$ by subsection 7d7 ( ?is section7-- 7#a7 by /rik+ #ej1jjj 79 ! case ( an individual describ$ 9 subp>agraph 7,a7 or 7,b77 or #ge1jjj 79 ! case ( an individual describ$ 9 subp>agraph 7,c771 & ins]t+ #ajj1jjj2 7#b7 9 clause 7i71 by /rik+ 1 & & ins]t+ a semicolon2 7#c7 9 clause 7ii71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#d7 by add+ at ! end ! foll[+3 7iii7 no paym5t "u ?is p>agraph previ\sly has be5 made to ! individual1 on behalf ( ! individual1 or to a survivor ( ! individual4 4 7f7 ,d[nw9d /ates ,section #d7;b77#a7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ to read z foll[s3 7#a7 affect$ area means-- 7,a7 except z provid$ "u subp>agraph 7,b7-- 7i7 ! ,/ates ( ,new ,mexico1 ,utah1 & ,idaho2 7ii7 9 ! ,/ate ( ,nevada1 ! c\nties ( ,:ite ,p9e1 ,nye1 ,l&]1 ,l9coln1 ,eureka1 & t portion ( ,cl>k ,c\nty t consi/s ( t[n%ips #ac ?r\gh #af at ranges #fc ?r\gh #ga2 & 7iii7 9 ! ,/ate ( ,arizona1 ! c\nties ( ,cocon9o1 ,yavapai1 ,navajo1 ,apa*e1 & ,gila1 & ,mohave2 & 7,b7 ) respect to a claim by an individual "u subsection 7a77#a77;,a77i77,,iii7 or subsection 7a77#b77;,c71 only ,new ,mexico2 & 4 #ajjbjc4 ,claims relat+ to uranium m9+ 7a7 ,employees ( m9es & mills ,section #e7;a77#a77;,a77i7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ to read z foll[s3 7i7 7,i7 0 employ$ 9 a uranium m9e or uranium mill 7includ+ any individual :o 0 employ$ 9 ! transport ( uranium ore or vanadium-uranium ore f su* m9e or mill7 locat$ 9 ,colorado1 ,new ,mexico1 ,arizona1 ,wyom+1 ,s\? ,dakota1 ,wa%+ton1 ,utah1 ,idaho1 ,nor? ,dakota1 ,oregon1 or ,texas at any "t dur+ ! p]iod beg9n+ on ,janu>y #a1 #aidb1 & end+ on ,decemb] #ca1 #aiij2 or 7,,ii7 0 employ$ z a core drill] 9 a ,/ate ref]r$ to 9 subclause 7,i7 dur+ ! p]iod describ$ 9 su* subclause2 & 4 7b7 ,m9]s ,section #e7;a77#a77;,a77ii77,i7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ by ins]t+ or r5al canc] or any o!r *ronic r5al disease1 includ+ nephritis & kidney tubal tissue injury aft] nonmalignant respiratory disease4 7c7 ,mill]s1 core drill]s1 & ore transport]s ,section #e7;a77#a77;,a77ii77,,ii7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 by ins]t+ 1 core drill]1 aft] 0 a mill]2 7#b7 by ins]t+ 1 or 0 involv$ 9 rem$iation ef=ts at su* a uranium m9e or uranium mill1 aft] ore transport]2 7#c7 by ins]t+ 7,i7 aft] clause 7i72 & 7#d7 by /rik+ or r5al canc]s & all t foll[s & ins]t+ or r5al canc] or any o!r *ronic r5al disease1 includ+ nephritis & kidney tubal tissue injury2 or4 7d7 ,comb9$ "w hi/ories ,section #e7;a77#a77;,a77ii7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note71 z am5d$ by subsection 7c71 is fur!r am5d$-- 7#a7 9 subclause 7,i71 by /rik+ or at ! end2 & 7#b7 by add+ at ! end ! foll[+3 7,,iii7 7aa7 does n meet ! conditions ( subclause 7,i7 or 7,,ii72 7bb7 work$1 dur+ ! p]iod describ$ 9 clause 7i77,i71 9 #b or m ( ! foll[+ positions3 m9]1 mill]1 core drill]1 & ore transport]2 7cc7 meets ! requirem5ts "u p>agraph 7#d7 or 7#e72 & 7dd7 submits writt5 m$ical docum5tation t ! individual develop$ lung canc]1 a nonmalignant respiratory disease1 r5al canc]1 or any o!r *ronic r5al disease1 includ+ nephritis & kidney tubal tissue injury aft] exposure to radiation ?r\gh "w 9 "o or m ( ! positions ref]r$ to 9 item 7bb72 4 7e7 ,special rules relat+ to comb9$ "w hi/ories ,section #e7;a7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ by add+ at ! end ! foll[+3 7#d7 ,special rule relat+ to comb9$ "w hi/ories = individuals ) at lea/ "o ye> ( exp]i5ce ,an individual meets ! requirem5ts "u ?is p>agraph if ! individual work$ 9 "o or m ( ! positions ref]r$ to 9 p>agraph 7#a77;,a77ii77,,iii77bb7 = a p]iod ( at lea/ "o ye> dur+ ! p]iod describ$ 9 p>agraph 7#a77;,a77i77,i74 7#e7 ,special rule relat+ to comb9$ "w hi/ories = m9]s ,an individual meets ! requirem5ts ( ?is p>agraph if ! individual1 dur+ ! p]iod describ$ 9 p>agraph 7#a77;,a77i77,i71 work$ z a m9] & 0 expos$ to su* numb] ( work+ level mon?s t ! ,attorney ,g5]al det]m9es1 :5 comb9$ ) ! exposure ( su* individual to radiation ?r\gh "w z a mill]1 core drill]1 or ore transport] dur+ ! p]iod describ$ 9 p>agraph 7#a77;,a77i77,i71 results 9 su* individual be+ expos$ to a total level ( radiation t is great] or equal to ! level ( exposure ( an individual describ$ 9 p>agraph 7#d74 4 7f7 ,def9ition ( core drill] ,section #e7;b7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$-- 7#a7 9 p>agraph 7#g71 by /rik+ & at ! end2 7#b7 9 p>agraph 7#h71 by /rik+ ! p]iod at ! end & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+3 7#i7 ! t]m core drill] means any individual employ$ to engage 9 ! act or process ( obta9+ cyl9drical rock samples ( uranium or vanadium by means ( a borehole drill+ ma*9e = ! purpose ( m9+ uranium or vanadium4 4 #ajjbjd4 ,claims relat+ to ,manhattan ,project wa/e ,! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ by ins]t+ aft] section #e ! foll[+3 #e;,a4 ,claims relat+ to ,manhattan ,project wa/e 7a7 ,9 g5]al ,a claimant %all receive comp5sation = a claim made "u ?is ,act1 z describ$ 9 subsection 7b7 or 7c71 if-- 7#a7 a claim = comp5sation is fil$ ) ! ,attorney ,g5]al-- 7,a7 by an individual describ$ 9 p>agraph 7#b72 or 7,b7 on behalf ( t individual by an au?oriz$ ag5t ( t individual1 if ! individual is deceas$ or incapacitat$1 su* z-- 7i7 an executor ( e/ate ( t individual2 or 7ii7 a legal gu>dian or cons]vator ( t individual2 7#b7 t individual1 or if applicable1 an au?oriz$ ag5t ( t individual1 demon/rates t su* individual-- 7,a7 0 physically pres5t 9 an affect$ area = a p]iod ( at lea/ #b ye>s aft] ,janu>y #a1 #aidi2 & 7,b7 contract$ a specifi$ disease aft] su* p]iod ( physical pres5ce2 7#c7 ! ,attorney ,g5]al c]tifies t ! id5tity ( t individual1 & if applicable1 ! au?oriz$ ag5t ( t individual1 is n fraudul5t or o!rwise misrepres5t$2 & 7#d7 ! ,attorney ,g5]al det]m9es t ! claimant has satisfi$ ! applicable requirem5ts ( ?is ,act4 7b7 ,losses available to liv+ affect$ individuals 7#a7 ,9 g5]al ,9 ! ev5t ( a claim qualify+ = comp5sation "u subsection 7a7 t is submitt$ to ! ,attorney ,g5]al to be eligible = comp5sation "u ?is section at a "t :5 ! individual describ$ 9 subsection 7a77#b7 is liv+1 ! am\nt ( comp5sation "u ?is section %all be 9 an am\nt t is ! great] ( #ej1jjj or ! total am\nt ( comp5sation = :i* ! individual is eligible "u p>agraph 7#b74 7#b7 ,losses due to m$ical exp5ses ,a claimant describ$ 9 p>agraph 7#a7 %all be eligible to receive1 ^u submission ( contemporane\s writt5 m$ical records1 reports1 or bill+ /atem5ts creat$ by or at ! direction ( a lic5s$ m$ical pr(essional :o provid$ contemporane\s m$ical c>e to ! claimant1 additional comp5sation 9 ! am\nt ( all docum5t$ out-(-pocket m$ical exp5ses incurr$ z a result ( ! specifi$ disease suff]$ by t claimant1 su* z any m$ical exp5ses n cov]$1 paid =1 or reimburs$ ?r\gh-- 7,a7 any public or private heal? insurance2 7,b7 any employee heal? insurance2 7,c7 any work]s' comp5sation program2 or 7,d7 any o!r public1 private1 or employee heal? program or b5efit4 7#c7 ,limitation ,no claimant is eligible to receive comp5sation "u ?is subsection ) respect to m$ical exp5ses unless ! submissions describ$ 9 p>agraph 7#b7 ) respect to su* exp5ses are submitt$ on or be=e ,decemb] #ca1 #bjbh4 7c7 ,paym5ts to b5efici>ies ( deceas$ individuals ,9 ! ev5t t an individual describ$ 9 subsection 7a77#b7 :o qualifies = comp5sation "u subsection 7a7 is deceas$ at ! "t ( submission ( ! claim-- 7#a7 a surviv+ sp\se may1 ^u submission ( a claim & records suffici5t to satisfy ! requirem5ts ( subsection 7a7 ) respect to ! deceas$ individual1 receive comp5sation 9 ! am\nt ( #be1jjj2 or 7#b7 9 ! ev5t t !re is no surviv+ sp\se1 ! surviv+ *ildr51 m9or or o!rwise1 ( ! deceas$ individual may1 ^u submission ( a claim & records suffici5t to satisfy ! requirem5ts ( subsection 7a7 ) respect to ! deceas$ individual1 receive comp5sation 9 ! total am\nt ( #be1jjj1 paid 9 equal %>es to ea* surviv+ *ild4 7d7 ,affect$ areas ,= purposes ( ?is section1 ! t]m affect$ area means-- 7#a7 9 ! ,/ate ( ,miss\ri1 ! ,,zip ,codes ( #fcjca1 #fcjcc1 #fcjcd1 #fcjdb1 #fcjde1 #fcjgd1 #fcaad1 #fcace1 #fcach1 #fcjdd1 #fcaba1 #fcadj1 #fcade1 #fcadg1 #fcajb1 #fccjd1 #fcacd1 #fcjdc1 #fccda1 #fccfh1 & #fccfg2 7#b7 9 ! ,/ate ( ,t5nessee1 ! ,,zip ,codes ( #cggaf1 #cghdj1 #cggai1 #cggdh1 #cggfc1 #cghbh1 #cggfi1 #cggaj1 #cghde1 #cghhg1 #cghbi1 #cghed1 #cghcj1 & #cghca2 7#c7 9 ! ,/ate ( ,alaska1 ! ,,zip ,codes ( #iiedf & #iiedg2 & 7#d7 9 ! ,/ate ( ,k5tucky1 ! ,,zip ,codes ( #dbjja1 #dbjjc1 & #dbjhf4 7e7 ,specifi$ disease ,= purposes ( ?is section1 ! t]m specifi$ disease means any ( ! foll[+3 7#a7 ,any leukemia1 provid$ t ! initial exposure occurr$ aft] #bj ye>s ( age & ! onset ( ! disease 0 at lea/ #b ye>s aft] fir/ exposure4 7#b7 ,any ( ! foll[+ diseases1 provid$ t ! onset 0 at lea/ #b ye>s aft] ! initial exposure3 7,a7 ,multiple myeloma4 7,b7 ,lymphoma1 o!r ?an ,hodgk9's disease4 7,c7 ,prim>y canc] ( !-- 7i7 ?yroid2 7ii7 male or female brea/2 7iii7 esophagus2 7iv7 /oma*2 7v7 ph>ynx2 7vi7 small inte/9e2 7vii7 pancreas2 7viii7 bile ducts2 7ix7 gall bladd]2 7x7 saliv>y gl&2 7xi7 ur9>y bladd]2 7xii7 bra92 7xiii7 colon2 7xiv7 ov>y2 7xv7 bone2 7xvi7 r5al2 7xvii7 liv]1 except if cirrhosis or hepatitis ,b is indicat$2 or 7xviii7 lung4 7f7 ,physical pres5ce 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! ,attorney ,g5]al may n det]m9e t a claimant has satisfi$ ! requirem5ts "u subsection 7a7 unless demon/rat$ by submission (-- 7,a7 contemporane\s writt5 resid5tial docum5tation or at lea/ #a additional employ]-issu$ or gov]nm5t-issu$ docum5t or record t ! claimant1 = at lea/ #b ye>s aft] ,janu>y #a1 #aidi1 0 physically pres5t 9 an affect$ area2 or 7,b7 o!r docum5tation det]m9$ by ! ,attorney ,g5]al to demon/rate t ! claimant1 = at lea/ #b ye>s aft] ,janu>y #a1 #aidi1 0 physically pres5t 9 an affect$ area4 7#b7 ,types ( physical pres5ce ,= purposes ( det]m9+ physical pres5ce "u ?is section1 a claimant %all be consid]$ to h be5 physically pres5t 9 an affect$ area if-- 7,a7 ! claimant's prim>y resid5ce 0 9 ! affect$ area2 7,b7 ! claimant's place ( employm5t 0 9 ! affect$ area2 or 7,c7 ! claimant att5d$ s*ool 9 ! affect$ area4 7g7 ,disease contraction 9 affect$ areas ,= purposes ( ?is section1 ! ,attorney ,g5]al may n det]m9e t a claimant has satisfi$ ! requirem5ts "u subsection 7a7 unless ! claimant submits-- 7#a7 writt5 m$ical records or reports creat$ by or at ! direction ( a lic5s$ m$ical pr(essional1 creat$ contemporane\sly ) ! provision ( m$ical c>e to ! claimant1 t ! claimant1 aft] a p]iod ( physical pres5ce 9 an affect$ area1 contract$ a specifi$ disease2 or 7#b7 o!r docum5tation det]m9$ by ! ,attorney ,g5]al to demon/rate t ! claimant contract$ a specifi$ disease aft] a p]iod ( physical pres5ce 9 an affect$ area4 4 #ajjbje4 ,limitations on claims ,section #h7;a7 ( ! ,radiation ,exposure ,comp5sation ,act 7,public ,law #aja-dbf2 #db ,u4,s4,c4 #bbaj note7 is am5d$ by /rik+ #b ye>s aft] ! date ( enactm5t ( ! ,,reca ,ext5sion ,act ( #bjbb & ins]t+ ,decemb] #ca1 #bjbg4 ,secret>y