,,ii ,calendar ,no4 #ajg #aaith ,,congress #ast ,session ,h4 ,r4 #a ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #bg 7legislative day1 ,june #bd71 #bjbe,received2 read the first time ,june #bh1 #bjbe,read the second time and placed on the calendar ,,an ,,act ,to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad4 #a4 ,short title ,this ,act may be cited as the ,one ,big ,beautiful ,bill ,act4 #b4 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title4,sec4 #b4 ,table of contents4,title ,i--,committee on ,agriculture,subtitle ,a--,nutrition,sec4 #ajjja4 ,thrifty food plan4,sec4 #ajjjb4 ,able bodied adults without dependents work requirements4,sec4 #ajjjc4 ,able bodied adults without dependents waivers4,sec4 #ajjjd4 ,availability of standard utility allowances based on receipt of energy assistance4,sec4 #ajjje4 ,restrictions on internet expenses4,sec4 #ajjjf4 ,matching funds requirements4,sec4 #ajjjg4 ,administrative cost sharing4,sec4 #ajjjh4 ,general work requirement age4,sec4 #ajjji4 ,national ,accuracy ,clearinghouse4,sec4 #ajjaj4 ,quality control zero tolerance4,sec4 #ajjaa4 ,national education and obesity prevention grant program repealer4,sec4 #ajjab4 ,alien ,,snap eligibility4,sec4 #ajjac4 ,emergency food assistance4,subtitle ,b--,investment in ,rural ,america,sec4 #ajaja4 ,safety net4,sec4 #ajajb4 ,conservation4,sec4 #ajajc4 ,supplemental ,agricultural ,trade ,promotion program4,sec4 #ajajd4 ,research4,sec4 #ajaje4 ,secure rural schools2 forestry4,sec4 #ajajf4 ,energy4,sec4 #ajajg4 ,horticulture4,sec4 #ajajh4 ,miscellaneous4,title ,,ii--,committee on ,armed ,services,sec4 #bjjja4 ,enhancement of ,department of ,defense resources for improving the quality of life for military personnel4,sec4 #bjjjb4 ,enhancement of ,department of ,defense resources for shipbuilding4,sec4 #bjjjc4 ,enhancement of ,department of ,defense resources for integrated air and missile defense4,sec4 #bjjjd4 ,enhancement of ,department of ,defense resources for munitions and defense supply chain resiliency4,sec4 #bjjje4 ,enhancement of ,department of ,defense resources for scaling low-cost weapons into production4,sec4 #bjjjf4 ,enhancement of ,department of ,defense resources for improving the efficiency and cybersecurity of the ,department of ,defense4,sec4 #bjjjg4 ,enhancement of ,department of ,defense resources for air superiority4,sec4 #bjjjh4 ,enhancement of resources for nuclear forces4,sec4 #bjjji4 ,enhancement of ,department of ,defense resources to improve capabilities of ,united ,states ,indo-,pacific ,command4,sec4 #bjjaj4 ,enhancement of ,department of ,defense resources for improving the readiness of the ,armed ,forces4,sec4 #bjjaa4 ,improving ,department of ,defense border support and counter-drug missions4,sec4 #bjjab4 ,department of ,defense oversight4,sec4 #bjjac4 ,military construction projects authorized4,sec4 #bjjad4 ,plan required4,sec4 #bjjae4 ,limitation on availability of funds4,title ,,iii--,committee on ,education and ,workforce,subtitle ,a--,student ,eligibility,sec4 #cjjja4 ,student eligibility4,sec4 #cjjjb4 ,amount of need2 cost of attendance2 median cost of college4,subtitle ,b--,loan ,limits,sec4 #cjjaa4 ,loan ,limits4,subtitle ,c--,loan ,repayment,sec4 #cjjba4 ,loan repayment4,sec4 #cjjbb4 ,deferment2 forbearance4,sec4 #cjjbc4 ,loan rehabilitation4,sec4 #cjjbd4 ,public ,service ,loan ,forgiveness4,sec4 #cjjbe4 ,student loan servicing4,subtitle ,d--,pell ,grants,sec4 #cjjca4 ,eligibility4,sec4 #cjjcb4 ,workforce pell grants4,sec4 #cjjcc4 ,pell shortfall4,subtitle ,e--,accountability,sec4 #cjjda4 ,agreements with institutions4,sec4 #cjjdb4 ,campus-based aid programs4,subtitle ,f--,regulatory ,relief,sec4 #cjjea4 ,regulatory relief4,subtitle ,g--,limitation on ,authority,sec4 #cjjfa4 ,limitation on authority of the ,secretary to propose or issue regulations and executive actions4,title ,,iv--,energy and ,commerce,subtitle ,a--,energy,sec4 #dajja4 ,rescissions relating to certain ,inflation ,reduction ,act programs4,sec4 #dajjb4 ,natural gas exports and imports4,sec4 #dajjc4 ,funding for ,department of ,energy loan guarantee expenses4,sec4 #dajjd4 ,expedited permitting4,sec4 #dajje4 ,de-risking ,compensation ,program4,sec4 #dajjf4 ,strategic ,petroleum ,reserve4,subtitle ,b--,environment,part #a--,repeals and ,rescissions,sec4 #dbaja4 ,repeal and rescission relating to clean heavy-duty vehicles4,sec4 #dbajb4 ,repeal and rescission relating to grants to reduce air pollution at ports4,sec4 #dbajc4 ,repeal and rescission relating to ,greenhouse ,gas ,reduction ,fund4,sec4 #dbajd4 ,repeal and rescission relating to diesel emissions reductions4,sec4 #dbaje4 ,repeal and rescission relating to funding to address air pollution4,sec4 #dbajf4 ,repeal and rescission relating to funding to address air pollution at schools4,sec4 #dbajg4 ,repeal and rescission relating to low emissions electricity program4,sec4 #dbajh4 ,repeal and rescission relating to funding for section #baa7o7 of the ,clean ,air ,act4,sec4 #dbaji4 ,repeal and rescission relating to funding for implementation of the ,american ,innovation and ,manufacturing ,act4,sec4 #dbaaj4 ,repeal and rescission relating to funding for enforcement technology and public information4,sec4 #dbaaa4 ,repeal and rescission relating to greenhouse gas corporate reporting4,sec4 #dbaab4 ,repeal and rescission relating to environmental product declaration assistance4,sec4 #dbaac4 ,repeal of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems4,sec4 #dbaad4 ,repeal and rescission relating to greenhouse gas air pollution plans and implementation grants4,sec4 #dbaae4 ,repeal and rescission relating to ,environmental ,protection ,agency efficient1 accurate1 and timely reviews4,sec4 #dbaaf4 ,repeal and rescission relating to low-embodied carbon labeling for construction materials4,sec4 #dbaag4 ,repeal and rescission relating to environmental and climate justice block grants4,part #b--,repeal of ,,epa rules relating to greenhouse gas and multi-pollutant emissions standards,sec4 #dbbja4 ,repeal of ,,epa rules relating to greenhouse gas and multi-pollutant emissions standards4,part #c--,repeal of ,,nhtsa rules relating to ,,cafe standards,sec4 #dbcja4 ,repeal of ,,nhtsa rules relating to ,,cafe standards4,subtitle ,c--,communications,part #a--,spectrum ,auctions,sec4 #dcaja4 ,identification and auction of spectrum4,part #b--;,artificial ,intelligence and ,information ,technology ,modernization,sec4 #dcbja4 ,artificial intelligence and information technology modernization initiative4,subtitle ,d--,health,part #a--,medicaid,subpart ,a--,reducing fraud and improving enrollment processes,sec4 #ddaja4 ,moratorium on implementation of rule relating to eligibility and enrollment in ,medicare ,savings ,programs4,sec4 #ddajb4 ,moratorium on implementation of rule relating to eligibility and enrollment for ,medicaid1 ,,chip1 and the ,basic ,health ,program4,sec4 #ddajc4 ,ensuring appropriate address verification under the ,medicaid and ,,chip programs4,sec4 #ddajd4 ,modifying certain ,state requirements for ensuring deceased individuals do not remain enrolled4,sec4 #ddaje4 ,medicaid provider screening requirements4,sec4 #ddajf4 ,additional ,medicaid provider screening requirements4,sec4 #ddajg4 ,removing good faith waiver for payment reduction related to certain erroneous excess payments under ,medicaid4,sec4 #ddajh4 ,increasing frequency of eligibility redeterminations for certain individuals4,sec4 #ddaji4 ,revising home equity limit for determining eligibility for long-term care services under the ,medicaid program4,sec4 #ddaaj4 ,prohibiting ,federal financial participation under ,medicaid and ,,chip for individuals without verified citizenship1 nationality1 or satisfactory immigration status4,sec4 #ddaaa4 ,reducing expansion ,,fmap for certain ,states providing payments for health care furnished to certain individuals4,subpart ,b--,preventing wasteful spending,sec4 #ddaba4 ,moratorium on implementation of rule relating to staffing standards for long-term care facilities under the ,medicare and ,medicaid programs4,sec4 #ddabb4 ,modifying retroactive coverage under the ,medicaid and ,,chip programs4,sec4 #ddabc4 ,ensuring accurate payments to pharmacies under ,medicaid4,sec4 #ddabd4 ,preventing the use of abusive spread pricing in ,medicaid4,sec4 #ddabe4 ,prohibiting ,federal ,medicaid and ,,chip funding for gender transition procedures4,sec4 #ddabf4 ,federal payments to prohibited entities4,subpart ,c--,stopping abusive financing practices,sec4 #ddaca4 ,sunsetting eligibility for increased ,,fmap for new expansion ,states4,sec4 #ddacb4 ,moratorium on new or increased provider taxes4,sec4 #ddacc4 ,revising payments for certain ,state directed payments4,sec4 #ddacd4 ,requirements regarding waiver of uniform tax requirement for ,medicaid provider tax4,sec4 #ddace4 ,requiring budget neutrality for ,medicaid demonstration projects under section #aaae4,subpart ,d--,increasing personal accountability,sec4 #ddada4 ,requirement for ,states to establish ,medicaid community engagement requirements for certain individuals4,sec4 #ddadb4 ,modifying cost sharing requirements for certain expansion individuals under the ,medicaid program4,part #b--;,affordable ,care ,act,sec4 #ddbja4 ,addressing waste1 fraud1 and abuse in the ,,aca ,exchanges4,sec4 #ddbjb4 ,funding cost sharing reduction payments4,part #c--;,improving ,americans' access to care,sec4 #ddcja4 ,expanding and clarifying the exclusion for orphan drugs under the ,drug ,price ,negotiation ,program4,sec4 #ddcjb4 ,streamlined enrollment process for eligible out-of-state providers under ,medicaid and ,,chip4,sec4 #ddcjc4 ,delaying ,,dsh reductions4,sec4 #ddcjd4 ,modifying update to the conversion factor under the physician fee schedule under the ,medicare program4,sec4 #ddcje4 ,modernizing and ,ensuring ,,pbm ,accountability4,title ,v--,committee on ,financial ,services,sec4 #ejjja4 ,green and resilient retrofit program for multifamily family housing4,sec4 #ejjjb4 ,public ,company ,accounting ,oversight ,board4,sec4 #ejjjc4 ,bureau of ,consumer ,financial ,protection4,sec4 #ejjjd4 ,consumer ,financial ,civil ,penalty ,fund4,sec4 #ejjje4 ,financial ,research ,fund4,title ,,vi--,committee on ,homeland ,security,sec4 #fjjja4 ,border barrier system construction1 invasive species1 and border security facilities improvements4,sec4 #fjjjb4 ,u4,s4 ,customs and ,border ,protection personnel and fleet vehicles4,sec4 #fjjjc4 ,u4,s4 ,customs and ,border ,protection technology1 vetting activities1 and other efforts to enhance border security4,sec4 #fjjjd4 ,state border security reimbursement4,sec4 #fjjje4 ,state and local law enforcement presidential residence protection4,sec4 #fjjjf4 ,state homeland security grant program4,title ,,vii--,committee on the ,judiciary,subtitle ,a--,immigration ,matters,part #a--;,immigration ,fees,sec4 #gjjja4 ,applicability of the immigration laws4,sec4 #gjjjb4 ,asylum fee4,sec4 #gjjjc4 ,employment authorization document fees4,sec4 #gjjjd4 ,parole fee4,sec4 #gjjje4 ,special immigrant juvenile fee4,sec4 #gjjjf4 ,temporary protected status fee4,sec4 #gjjjg4 ,unaccompanied alien child sponsor fee4,sec4 #gjjjh4 ,visa integrity fee4,sec4 #gjjji4 ,form ,i-#id fee4,sec4 #gjjaj4 ,yearly asylum fee4,sec4 #gjjaa4 ,fee for continuances granted in immigration court proceedings4,sec4 #gjjab4 ,fee relating to renewal and extension of employment authorization for parolees4,sec4 #gjjac4 ,fee relating to termination1 renewal1 and extension of employment authorization for asylum applicants4,sec4 #gjjad4 ,fee relating to renewal and extension of employment authorization for aliens granted temporary protected status4,sec4 #gjjae4 ,diversity immigrant visa fees4,sec4 #gjjaf4 ,,eoir fees4,sec4 #gjjag4 ,,esta fee4,sec4 #gjjah4 ,immigration user fees4,sec4 #gjjai4 ,,evus fee4,sec4 #gjjbj4 ,fee for sponsor of unaccompanied alien child who fails to appear in immigration court4,sec4 #gjjba4 ,fee for aliens ordered removed in absentia4,sec4 #gjjbb4 ,customs and ,border ,protection inadmissible alien apprehension fee4,sec4 #gjjbc4 ,amendment to authority to apply for asylum4,part #b--,use of ,funds,sec4 #gjajj4 ,executive ,office for ,immigration ,review4,sec4 #gjaja4 ,adult alien detention capacity and family residential centers4,sec4 #gjajb4 ,retention and signing bonuses for ,u4,s4 ,immigration and ,customs ,enforcement personnel4,sec4 #gjajc4 ,hiring of additional ,u4,s4 ,immigration and ,customs ,enforcement personnel4,sec4 #gjajd4 ,u4,s4 ,immigration and ,customs ,enforcement hiring capability4,sec4 #gjaje4 ,transportation and removal operations4,sec4 #gjajf4 ,information technology investments4,sec4 #gjajg4 ,facilities upgrades4,sec4 #gjajh4 ,fleet modernization4,sec4 #gjaji4 ,promoting family unity4,sec4 #gjaaj4 ,funding section #bhg7;g7 of the ,immigration and ,nationality ,act4,sec4 #gjaaa4 ,compensation for incarceration of criminal aliens4,sec4 #gjaab4 ,office of the ,principal ,legal ,advisor4,sec4 #gjaac4 ,return of aliens arriving from contiguous territory4,sec4 #gjaad4 ,state and local participation in homeland security efforts4,sec4 #gjaae4 ,unaccompanied alien children capacity4,sec4 #gjaaf4 ,department of ,homeland ,security checks for unaccompanied alien children4,sec4 #gjaag4 ,department of ,health and ,human ,services checks for unaccompanied alien children4,sec4 #gjaah4 ,information about sponsors and adult residents of sponsor households4,sec4 #gjaai4 ,repatriation of unaccompanied alien children4,sec4 #gjabj4 ,united ,states ,secret ,service4,sec4 #gjaba4 ,combating drug trafficking and illegal drug use4,sec4 #gjabb4 ,investigating and prosecuting immigration related matters4,sec4 #gjabc4 ,expedited removal for criminal aliens4,sec4 #gjabd4 ,removal of certain criminal aliens without further hearing4,subtitle ,b--,regulatory ,matters,sec4 #gjbjj4 ,review of agency rulemaking4,subtitle ,c--,other ,matters,sec4 #gjcjj4 ,limitation on donations made pursuant to settlement agreements to which the ,united ,states is a party4,sec4 #gjcja4 ,solicitation of orders defined4,sec4 #gjcjb4 ,restriction on enforcement4,title ,,viii--,committee on ,natural ,resources,subtitle ,a--,energy and ,mineral ,resources,part #a--,oil and gas,sec4 #hjaja4 ,onshore oil and gas lease sales4,sec4 #hjajb4 ,noncompetitive leasing4,sec4 #hjajc4 ,permit fees4,sec4 #hjajd4 ,permitting fee for non-,federal land4,sec4 #hjaje4 ,reinstate reasonable royalty rates4,part #b--;,geothermal,sec4 #hjaaa4 ,geothermal leasing4,sec4 #hjaab4 ,geothermal royalties4,part #c--;,alaska,sec4 #hjaba4 ,coastal plain oil and gas leasing4,part #d--;,coal,sec4 #hjada4 ,coal leasing4,sec4 #hjadb4 ,future coal leasing4,sec4 #hjadc4 ,coal royalty4,sec4 #hjadd4 ,authorization to mine ,federal minerals4,part #e--,n,e,p,a,sec4 #hjaea4 ,project sponsor opt-in fees for environmental reviews4,sec4 #hjaeb4 ,rescission relating to environmental and climate data collection4,part #f--,miscellaneous,sec4 #hjafa4 ,protest fees4,part #g--,offshore oil and gas leasing,sec4 #hjaga4 ,mandatory offshore oil and gas lease sales4,sec4 #hjagb4 ,offshore commingling4,sec4 #hjagc4 ,limitations on amount of distributed qualified outer ,continental ,shelf revenues4,part #h--,renewable energy,sec4 #hjaha4 ,renewable energy fees on ,federal lands4,sec4 #hjahb4 ,renewable energy revenue sharing4,subtitle ,b--,water1 ,wildlife1 and ,fisheries,sec4 #hjbja4 ,rescission of funds for investing in coastal communities and climate resilience4,sec4 #hjbjb4 ,rescission of funds for facilities of ,national ,oceanic and ,atmospheric ,administration and national marine sanctuaries4,sec4 #hjbjc4 ,surface water storage enhancement4,sec4 #hjbjd4 ,water conveyance enhancement4,subtitle ,c--,federal ,lands,sec4 #hjcja4 ,rescission of ,forest ,service ,funds4,sec4 #hjcjb4 ,rescission of ,national ,park ,service and ,bureau of ,land ,management ,funds4,sec4 #hjcjc4 ,rescission of ,bureau of ,land ,management and ,national ,park ,service ,funds4,sec4 #hjcjd4 ,rescission of ,national ,park ,service ,funds4,sec4 #hjcje4 ,celebrating ,america's #bejth ,anniversary4,sec4 #hjcjf4 ,long-,term ,contracts for the ,forest ,service4,sec4 #hjcjg4 ,long-,term ,contracts for the ,bureau of ,land ,management4,sec4 #hjcjh4 ,timber production for the ,forest ,service4,sec4 #hjcji4 ,timber ,production for the ,bureau of ,land ,management4,title ,,ix--,committee on ,oversight and ,government ,reform,sec4 #ijjja4 ,elimination of the ,,fers annuity supplement for certain employees4,sec4 #ijjjb4 ,election for at-will employment and lower ,,fers contributions for new ,federal civil service hires4,sec4 #ijjjc4 ,filing fee for ,merit ,systems ,protection ,board claims and appeals4,sec4 #ijjjd4 ,,fehb protection4,title ,x--,committee on ,transportation and ,infrastructure,sec4 #ajjjja4 ,coast ,guard assets necessary to secure the maritime border and interdict migrants and drugs4,sec4 #ajjjjb4 ,vessel tonnage duties4,sec4 #ajjjjc4 ,registration fee on motor vehicles4,sec4 #ajjjjd4 ,deposit of registration fee on motor vehicles4,sec4 #ajjjje4 ,motor carrier data4,sec4 #ajjjjf4 ,,ira rescissions4,sec4 #ajjjjg4 ,air traffic control staffing and modernization4,sec4 #ajjjjh4 ,john ,f4 ,kennedy ,center for the ,performing ,arts4,title ,,xi--,committee on ,ways and ,means1 ,the ,one1 ,big1 ,beautiful ,bill,sec4 #aajjjj4 ,references to the ,internal ,revenue ,code of #aihf1 etc4,subtitle ,a--,make ,american ,families and ,workers ,thrive ,again,part #a--,permanently ,preventing ,tax ,hikes on ,american ,families and ,workers,sec4 #aajjja4 ,extension of modification of rates4,sec4 #aajjjb4 ,extension of increased standard deduction and temporary enhancement4,sec4 #aajjjc4 ,termination of deduction for personal exemptions4,sec4 #aajjjd4 ,extension of increased child tax credit and temporary enhancement4,sec4 #aajjje4 ,extension of deduction for qualified business income and permanent enhancement4,sec4 #aajjjf4 ,extension of increased estate and gift tax exemption amounts and permanent enhancement4,sec4 #aajjjg4 ,extension of increased alternative minimum tax exemption and phase-out thresholds4,sec4 #aajjjh4 ,extension of limitation on deduction for qualified residence interest4,sec4 #aajjji4 ,extension of limitation on casualty loss deduction4,sec4 #aajjaj4 ,termination of miscellaneous itemized deduction4,sec4 #aajjaa4 ,limitation on tax benefit of itemized deductions4,sec4 #aajjab4 ,termination of qualified bicycle commuting reimbursement exclusion4,sec4 #aajjac4 ,extension of limitation on exclusion and deduction for moving expenses4,sec4 #aajjad4 ,extension of limitation on wagering losses4,sec4 #aajjae4 ,extension of increased limitation on contributions to ,,able accounts and permanent enhancement4,sec4 #aajjaf4 ,extension of savers credit allowed for ,,able contributions4,sec4 #aajjag4 ,extension of rollovers from qualified tuition programs to ,,able accounts permitted4,sec4 #aajjah4 ,extension of treatment of certain individuals performing services in the ,sinai ,peninsula and enhancement to include additional areas4,sec4 #aajjai4 ,extension of exclusion from gross income of student loans discharged on account of death or disability4,part #b--;,additional ,tax ,relief for ,american ,families and ,workers,sec4 #aajaja4 ,no tax on tips4,sec4 #aajajb4 ,no tax on overtime4,sec4 #aajajc4 ,enhanced deduction for seniors4,sec4 #aajajd4 ,no tax on car loan interest4,sec4 #aajaje4 ,enhancement of employer-provided child care credit4,sec4 #aajajf4 ,extension and enhancement of paid family and medical leave credit4,sec4 #aajajg4 ,enhancement of adoption credit4,sec4 #aajajh4 ,recognizing ,indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit4,sec4 #aajaji4 ,scholarship granting organizations4,sec4 #aajaaj4 ,additional elementary1 secondary1 and home school expenses treated as qualified higher education expenses for purposes of #ebi accounts4,sec4 #aajaaa4 ,certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of #ebi accounts4,sec4 #aajaab4 ,reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize4,sec4 #aajaac4 ,exclusion for certain employer payments of student loans under educational assistance programs made permanent and adjusted for inflation4,sec4 #aajaad4 ,extension of rules for treatment of certain disaster-related personal casualty losses4,sec4 #aajaae4 ,trump accounts4,sec4 #aajaaf4 ,trump accounts contribution pilot program4,part #c--;,investing in ,health of ,american ,families and ,workers,sec4 #aajbja4 ,treatment of health reimbursement arrangements integrated with individual market coverage4,sec4 #aajbjb4 ,participants in ,,choice arrangement eligible for purchase of ,exchange insurance under cafeteria plan4,sec4 #aajbjc4 ,employer credit for ,,choice arrangement4,sec4 #aajbjd4 ,individuals entitled to part ,a of ,medicare by reason of age allowed to contribute to health savings accounts4,sec4 #aajbje4 ,treatment of direct primary care service arrangements4,sec4 #aajbjf4 ,allowance of bronze and catastrophic plans in connection with health savings accounts4,sec4 #aajbjg4 ,on-site employee clinics4,sec4 #aajbjh4 ,certain amounts paid for physical activity1 fitness1 and exercise treated as amounts paid for medical care4,sec4 #aajbji4 ,allow both spouses to make catch-up contributions to the same health savings account4,sec4 #aajbaj4 ,,fsa and ,,hra terminations or conversions to fund ,h,s,as4,sec4 #aajbaa4 ,special rule for certain medical expenses incurred before establishment of health savings account4,sec4 #aajbab4 ,contributions permitted if spouse has health flexible spending arrangement4,sec4 #aajbac4 ,increase in health savings account contribution limitation for certain individuals4,sec4 #aajbad4 ,regulations4,subtitle ,b--,make ,rural ,america and ,main ,street ,grow ,again,part #a--;,extension of ,tax ,cuts and ,jobs ,act ,reforms for ,rural ,america and ,main ,street,sec4 #aaajja4 ,extension of special depreciation allowance for certain property4,sec4 #aaajjb4 ,deduction of domestic research and experimental expenditures4,sec4 #aaajjc4 ,modified calculation of adjusted taxable income for purposes of business interest deduction4,sec4 #aaajjd4 ,extension of deduction for foreign-derived intangible income and global intangible low-taxed income4,sec4 #aaajje4 ,extension of base erosion minimum tax amount4,sec4 #aaajjf4 ,exception to denial of deduction for business meals4,part #b--;,additional ,tax ,relief for ,rural ,america and ,main ,street,sec4 #aaaaja4 ,special depreciation allowance for qualified production property4,sec4 #aaaajb4 ,renewal and enhancement of opportunity zones4,sec4 #aaaajc4 ,increased dollar limitations for expensing of certain depreciable business assets4,sec4 #aaaajd4 ,repeal of revision to de minimis rules for third party network transactions4,sec4 #aaaaje4 ,increase in threshold for requiring information reporting with respect to certain payees4,sec4 #aaaajf4 ,exclusion of interest on loans secured by rural or agricultural real property4,sec4 #aaaajg4 ,treatment of certain qualified sound recording productions4,sec4 #aaaajh4 ,modifications to low-income housing credit4,sec4 #aaaaji4 ,increased gross receipts threshold for small manufacturing businesses4,sec4 #aaaaaj4 ,global intangible low-taxed income determined without regard to certain income derived from services performed in the ,virgin ,islands4,sec4 #aaaaaa4 ,extension and modification of clean fuel production credit4,sec4 #aaaaab4 ,restoration of taxable ,,reit subsidiary asset test4,part #c--;,investing in the ,health of ,rural ,america and ,main ,street,sec4 #aaabja4 ,expanding the definition of rural emergency hospital under the ,medicare program4,subtitle ,c--,make ,america ,win ,again,part #a--,working ,families over ,elites,sec4 #aabjja4 ,termination of previously-owned clean vehicle credit4,sec4 #aabjjb4 ,termination of clean vehicle credit4,sec4 #aabjjc4 ,termination of qualified commercial clean vehicles credit4,sec4 #aabjjd4 ,termination of alternative fuel vehicle refueling property credit4,sec4 #aabjje4 ,termination of energy efficient home improvement credit4,sec4 #aabjjf4 ,termination of residential clean energy credit4,sec4 #aabjjg4 ,termination of new energy efficient home credit4,sec4 #aabjjh4 ,restrictions on clean electricity production credit4,sec4 #aabjji4 ,restrictions on clean electricity investment credit4,sec4 #aabjaj4 ,repeal of transferability of clean fuel production credit4,sec4 #aabjaa4 ,restrictions on carbon oxide sequestration credit4,sec4 #aabjab4 ,restrictions on zero-emission nuclear power production credit4,sec4 #aabjac4 ,termination of clean hydrogen production credit4,sec4 #aabjad4 ,phase-out and restrictions on advanced manufacturing production credit4,sec4 #aabjae4 ,phase-out of credit for certain energy property4,sec4 #aabjaf4 ,income from hydrogen storage1 carbon capture added to qualifying income of certain publicly traded partnerships treated as corporations4,sec4 #aabjag4 ,limitation on amortization of certain sports franchises4,sec4 #aabjah4 ,limitation on individual deductions for certain ,state and local taxes1 etc4,sec4 #aabjai4 ,excessive employee remuneration from controlled group members and allocation of deduction4,sec4 #aabjbj4 ,expanding application of tax on excess compensation within tax-exempt organizations4,sec4 #aabjba4 ,modification of excise tax on investment income of certain private colleges and universities4,sec4 #aabjbb4 ,increase in rate of tax on net investment income of certain private foundations4,sec4 #aabjbc4 ,certain purchases of employee-owned stock disregarded for purposes of foundation tax on excess business holdings4,sec4 #aabjbd4 ,unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed4,sec4 #aabjbe4 ,exclusion of research income limited to publicly available research4,sec4 #aabjbf4 ,limitation on excess business losses of noncorporate taxpayers4,sec4 #aabjbg4 #a-percent floor on deduction of charitable contributions made by corporations4,sec4 #aabjbh4 ,enforcement of remedies against unfair foreign taxes4,sec4 #aabjbi4 ,modification of treatment of silencers4,sec4 #aabjcj4 ,modifications to de minimis entry privilege for commercial shipments4,sec4 #aabjca4 ,limitation on drawback of taxes paid with respect to substituted merchandise4,sec4 #aabjcb4 ,treatment of payments from partnerships to partners for property or services4,part #b--,removing ,taxpayer ,benefits for ,illegal ,immigrants,sec4 #aabaja4 ,permitting premium tax credit only for certain individuals4,sec4 #aabajb4 ,disallowing premium tax credit during periods of ,medicaid ineligibility due to alien status4,sec4 #aabajc4 ,limiting ,medicare coverage of certain individuals4,sec4 #aabajd4 ,excise tax on remittance transfers4,sec4 #aabaje4 ,social security number requirement for ,american opportunity and lifetime learning credits4,part #c--,preventing ,fraud1 ,waste1 and ,abuse,sec4 #aabbja4 ,requiring ,exchange verification of eligibility for health plan4,sec4 #aabbjb4 ,disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period4,sec4 #aabbjc4 ,eliminating limitation on recapture of advance payment of premium tax credit4,sec4 #aabbjd4 ,implementing artificial intelligence tools for purposes of reducing and recouping improper payments under ,medicare4,sec4 #aabbje4 ,earned income tax credit reforms4,sec4 #aabbjf4 ,task force on the termination of ,direct ,file4,sec4 #aabbjg4 ,increase in penalties for unauthorized disclosures of taxpayer information4,sec4 #aabbjh4 ,restriction on regulation of contingency fees with respect to tax returns1 etc4,subtitle ,d--,increase in ,debt ,limit,sec4 #aacjja4 ,modification of limitation on the public debt4 ,i ,committee on ,agriculture ,a ,nutrition #ajjja4 ,thrifty food plan ,section #c7u7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjab7u77 is amended to read as follows3 7u7 7#a7 ,thrifty food plan means the diet required to feed a family of #d persons consisting of a man and a woman #bj through #ej1 a child #f through #h1 and a child #i through #aa years of age1 based on relevant market baskets that shall only be changed pursuant to paragraph 7#c74 ,the cost of such diet shall be the basis for uniform allotments for all households regardless of their actual composition4 ,the ,secretary shall only adjust the cost of the diet as specified in paragraphs 7#b7 and 7#d74 7#b7 ,household adjustments ,the ,secretary shall make household-size adjustments based on the following ratios of household size as a percentage of the maximum #d-person allotment3 7,a7 ,for a #a-person household1 #cj percent4 7,b7 ,for a #b-person household1 #ee percent4 7,c7 ,for a #c-person household1 #gi percent4 7,d7 ,for a #d-person household1 #ajj percent4 7,e7 ,for a #e-person household1 #aai percent4 7,f7 ,for a #f-person household1 #adc percent4 7,g7 ,for a #g-person household1 #aeh percent4 7,h7 ,for an #h-person household1 #ahj percent4 7,i7 ,for a #i-person household1 #bjc percent4 7,j7 ,for a #aj-person household1 #bbd percent4 7,k7 ,for households with more than #aj persons1 such adjustment for each additional person shall be #bbd percent plus the product of #ba percent and the difference in the number of persons in the household and #aj4 7#c7 ,reevaluation of market baskets 7,a7 ,evaluation ,not earlier than ,october #a1 #bjbh1 and at not more frequently than #e-year intervals thereafter1 the ,secretary may reevaluate the market baskets of the thrifty food plan taking into consideration current food prices1 food composition data1 consumption patterns1 and dietary guidance4 7,b7 ,notice ,prior to any update of the market baskets of the thrifty food plan based on a reevaluation pursuant to subparagraph 7,a71 the methodology and results of any such revelation shall be published in the ,federal ,register with an opportunity for comment of not less than #fj days4 7,c7 ,cost neutrality ,the ,secretary shall not increase the cost of the thrifty food plan based on a reevaluation or update under this paragraph4 7#d7 ,allowable cost adjustments ,on ,october #a immediately following the effective date of this paragraph and on each ,october #a thereafter1 the ,secretary shall-- 7,a7 adjust the cost of the thrifty food plan to reflect changes in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics of the ,department of ,labor1 for the most recent #ab-month period ending in ,june2 7,b7 make cost adjustments in the thrifty food plan for urban and rural parts of ,hawaii and urban and rural parts of ,alaska to reflect the cost of food in urban and rural ,hawaii and urban and rural ,alaska provided such cost adjustment shall not exceed the rate of increase described in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics of the ,department of ,labor1 for the most recent #ab-month period ending in ,june2 and 7,c7 make cost adjustments in the separate thrifty food plans for ,guam and the ,virgin ,islands of the ,united ,states to reflect the cost of food in those ,states1 but not to exceed the cost of food in the #ej ,states and the ,district of ,columbia1 provided that such cost adjustment shall not exceed the rate of increase described in the ,consumer ,price ,index for ,all ,urban ,consumers1 published by the ,bureau of ,labor ,statistics of the ,department of ,labor1 for the most recent #ab-month period ending in ,june4 4 #ajjjb4 ,able bodied adults without dependents work requirements 7a7 ,section #f7o77#c7 of the ,food and ,nutrition ,act of #bjjh is amended to read as follows3 7#c7 ,exception ,paragraph 7#b7 shall not apply to an individual if the individual is-- 7,a7 under #ah or over #fe years of age2 7,b7 medically certified as physically or mentally unfit for employment2 7,c7 a parent or other member of a household with responsibility for a dependent child under #g years of age2 7,d7 otherwise exempt under subsection 7d77#b72 7,e7 a pregnant woman2 7,f7 currently homeless2 7,g7 a veteran2 7,h7 #bd years of age or younger and was in foster care under the responsibility of a ,state on the date of attaining #ah years of age or such higher age as the ,state has elected under section #dge7h77;,b77iii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fge7h77;,b77iii772 or 7,i7 responsible for a dependent child #g years of age or older and is married to1 and resides with1 an individual who is in compliance with the requirements of paragraph 7#b74 4 7b7 ,sunset ,provision ,the exceptions in subparagraphs 7,f7 through 7,h7 shall cease to have effect on ,october #a1 #bjcj4 #ajjjc4 ,able bodied adults without dependents waivers ,section #f7o7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7o77 is amended-- 7#a7 by amending paragraph 7#d77;,a7 to read as follows3 7,a7 ,in general ,on the request of a ,state agency and with the support of the chief executive officer of the ,state1 the ,secretary may waive the applicability of paragraph 7#b7 for not more than #ab consecutive months to any group of individuals in the ,state if the ,secretary makes a determination that the county1 or county-equivalent 7as recognized by the ,census ,bureau7 in which the individuals reside has an unemployment rate of over #aj percent4 2 and 7#b7 in paragraph 7#f77;,f7 by striking #h percent and inserting #a percent4 #ajjjd4 ,availability of standard utility allowances based on receipt of energy assistance 7a7 ,allowance to recipients of energy assistance ,section #e7;e77#f77;,c77iv77,i7 of the of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77;,c77iv77,i77 is amended by inserting with an elderly or disabled member after households4 7b7 ,third-party energy assistance payments ,section #e7k77#d7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7k77#d77 is amended-- 7#a7 in subparagraph 7,a7 by inserting without an elderly or disabled member after household the #ast place it appears2 and 7#b7 in subparagraph 7,b7 by inserting with an elderly or disabled member after household the #ast place it appears4 #ajjje4 ,restrictions on internet expenses ,section #e7;e77#f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7;e77#f77 is amended by adding at the end the following3 7,e7 ,restrictions on internet expenses ,service fees associated with internet connection1 including1 but not limited to1 monthly subscriber fees 7i4e41 the base rate paid by the household each month in order to receive service1 which may include high-speed internet71 taxes and fees charged to the household by the provider that recur on regular bills1 the cost of modem rentals1 and fees charged by the provider for initial installation1 shall not be used in computing the excess shelter expense deduction4 4 #ajjjf4 ,matching funds requirements 7a7 ,in general ,section #d7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjac7;a77 is amended-- 7#a7 by striking 7a7 ,subject to and inserting the following3 7a7 ,program 7#a7 ,establishment ,subject to 2 and 7#b7 by adding at the end the following3 7#b7 ,matching funds requirements 7,a7 ,in general 7i7 ,federal share ,subject to subparagraph 7,b71 the ,federal share of the cost of allotments described in paragraph 7#a7 in a fiscal year shall be-- 7,i7 for each of fiscal years #bjbf and #bjbg1 #ajj percent2 and 7,,ii7 for fiscal year #bjbh and each fiscal year thereafter1 #ie percent4 7ii7 ,state share ,subject to subparagraph 7,b71 the ,state share of the cost of allotments described in paragraph 7#a7 in a fiscal year shall be-- 7,i7 for each of fiscal years #bjbf and #bjbg1 #j percent2 and 7,,ii7 for fiscal year #bjbh and each fiscal year thereafter1 #e percent4 7,b7 ,state quality control incentive ,beginning in fiscal year #bjbh1 any ,state that has a payment error rate1 as defined in section #af1 for the most recent complete fiscal year for which data is available1 of-- 7i7 equal to or greater than #f percent but less than #h percent1 shall have its ,federal share of the cost of allotments described in paragraph 7#a7 for the current fiscal year equal #he percent1 and its ,state share equal #ae percent2 7ii7 equal to or greater than #h percent but less than #aj percent1 shall have its ,federal share of the cost of allotments described in paragraph 7#a7 for the current fiscal year equal #hj percent1 and its ,state share equal #bj percent2 and 7iii7 equal to or greater than #aj percent1 shall have its ,federal share of the cost of allotments described in paragraph 7#a7 for the current fiscal year equal #ge percent1 and its ,state share equal #be percent4 4 7b7 ,rule of construction ,the ,secretary of ,agriculture may not pay towards the cost of allotments described in paragraph 7#a7 of section #d7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjac7;a771 as designated by subsection 7a71 an amount greater than the applicable ,federal share described in paragraph 7#b7 of such section #d7;a71 as added by subsection 7a74 #ajjjg4 ,administrative cost sharing ,section #af7;a7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;a77 is amended by striking #ej per centum and inserting #be percent4 #ajjjh4 ,general work requirement age ,section #f7;d7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7;d77 is amended-- 7#a7 in paragraph 7#a77;,a71 in the matter preceding clause 7i71 by striking over the age of #ae and under the age of #fj and inserting over the age of #ag and under the age of #fe2 and 7#b7 in paragraph 7#b7-- 7,a7 by striking child under age six and inserting child under age seven2 and 7,b7 by striking between #a and #f years of age and inserting between #a and #g years of age4 #ajjji4 ,national ,accuracy ,clearinghouse ,section #aa7x77#b7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbj7x77#b77 is amended by adding at the end the following3 7,d7 ,data sharing to prevent other multiple issuances ,a ,state agency shall use each indication of multiple issuance1 or each indication that an individual receiving supplemental nutrition assistance program benefits in #a ,state has applied to receive supplemental nutrition assistance program benefits in another ,state1 to prevent multiple issuances of other ,federal and ,state assistance program benefits that a ,state agency administers through the integrated eligibility system that the ,state uses to administer the supplemental nutrition assistance program in the ,state4 4 #ajjaj4 ,quality control zero tolerance ,section #af7;c77#a77;,a77ii7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;c77#a77;,a77ii77 is amended-- 7#a7 in subclause 7,i71 by striking and at the end2 7#b7 in subclause 7,,ii7-- 7,a7 by striking fiscal year thereafter and inserting of fiscal years #bjae through #bjbe2 and 7,b7 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,,iii7 for each fiscal year thereafter1 #j4 4 #ajjaa4 ,national education and obesity prevention grant program repealer ,the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaa et seq47 is amended by striking section #bh 7#g ,u4,s4,c4 #bjcf;a74 #ajjab4 ,alien ,,snap eligibility ,section #f7;f7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjae7;f77 is amended to read as follows3 7f7 ,no individual who is a member of a household otherwise eligible to participate in the supplemental nutrition assistance program under this section shall be eligible to participate in the supplemental nutrition assistance program as a member of that or any other household unless he or she is-- 7#a7 a resident of the ,united ,states2 and 7#b7 either-- 7,a7 a citizen or national of the ,united ,states2 7,b7 an alien lawfully admitted for permanent residence as an immigrant as defined by sections #aja7;a77#ae7 and #aja7;a77#bj7 of the ,immigration and ,nationality ,act1 excluding1 among others1 alien visitors1 tourists1 diplomats1 and students who enter the ,united ,states temporarily with no intention of abandoning their residence in a foreign country2 7,c7 an alien who is a citizen or national of the ,republic of ,cuba and who-- 7i7 is the beneficiary of an approved petition under section #bjc7;a7 of the ,immigration and ,nationality ,act2 7ii7 meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available2 7iii7 is not otherwise inadmissible under section #bab7;a7 of such ,act2 and 7iv7 is physically present in the ,united ,states pursuant to a grant of parole in furtherance of the commitment of the ,united ,states to the minimum level of annual legal migration of ,cuban nationals to the ,united ,states specified in the ,u4,s4-,cuba ,joint ,communiqu on ,migration1 done at ,new ,york ,september #i1 #aiid1 and reaffirmed in the ,cuba-,united ,states3 ,joint ,statement on ,normalization of ,migration1 ,building on the ,agreement of ,september #i1 #aiid1 done at ,new ,york ,may #b1 #aiie2 or 7,d7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif4 ,the income 7less1 at ,state option1 a pro rata share7 and financial resources of the individual rendered ineligible to participate in the supplemental nutrition assistance program under this subsection shall be considered in determining the eligibility and the value of the allotment of the household of which such individual is a member4 4 #ajjac4 ,emergency food assistance ,section #bjc;,d7d77#e7 of the ,emergency ,food ,assistance ,act of #aihc 7#g ,u4,s4,c4 #gejg7;d77#e77 is amended by striking #bjbd and inserting #bjca4 ,b ,investment in ,rural ,america #ajaja4 ,safety net 7a7 ,reference price ,section #aaaa7ai7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijaa7ai77 is amended to read as follows3 7#ai7 ,reference price 7,a7 ,in general ,subject to subparagraphs 7,b7 and 7,c71 the term reference price1 with respect to a covered commodity for a crop year1 means the following3 7i7 ,for wheat1 #f4ce per bushel4 7ii7 ,for corn1 #d4aj per bushel4 7iii7 ,for grain sorghum1 #d4dj per bushel4 7iv7 ,for barley1 #e4de per bushel4 7v7 ,for oats1 #b4fe per bushel4 7vi7 ,for long grain rice1 #af4ij per hundredweight4 7vii7 ,for medium grain rice1 #af4ij per hundredweight4 7viii7 ,for soybeans1 #aj4jj per bushel4 7ix7 ,for other oilseeds1 #bc4ge per hundredweight4 7x7 ,for peanuts1 #fcj4jj per ton4 7xi7 ,for dry peas1 #ac4aj per hundredweight4 7xii7 ,for lentils1 #bc4ge per hundredweight4 7xiii7 ,for small chickpeas1 #bb4fe per hundredweight4 7xiv7 ,for large chickpeas1 #be4fe per hundredweight4 7xv7 ,for seed cotton1 #j4db per pound4 7,b7 ,effectiveness ,effective beginning with the #bjca crop year1 the reference prices defined in subparagraph 7,a7 with respect to a covered commodity shall equal the reference price in the previous crop year multiplied by #a4jje4 7,c7 ,limitation ,in no case shall a reference price for a covered commodity exceed #aae percent of the reference price for such covered commodity listed in subparagraph 7,a74 4 7b7 ,base acres ,section #aaab of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijab7 is amended-- 7#a7 in subsection 7d77#c77;,a71 by striking #bjbc and inserting #bjca2 and 7#b7 by adding at the end the following3 7e7 ,additional base acres 7#a7 ,in general ,as soon as practicable after the date of enactment of this subsection1 and notwithstanding subsection 7a71 the ,secretary shall provide notice to owners of eligible farms pursuant to paragraph 7#d7 and allocate to those eligible farms a total of not more than an additional #cj1jjj1jjj base acres in the manner provided in this subsection4 7#b7 ,content of notice ,the notice under paragraph 7#a7 shall include the following3 7,a7 ,information that the allocation is occurring4 7,b7 ,information regarding the eligibility of the farm for an allocation of base acres under paragraph 7#d74 7,c7 ,information regarding how an owner may appeal a determination of ineligibility for an allocation of base acres under paragraph 7#d7 through an appeals process established by the ,secretary4 7#c7 ,opt-out ,an owner of a farm that is eligible to receive an allocation of base acres may elect to not receive that allocation by notifying the ,secretary4 7#d7 ,eligibility 7,a7 ,in general ,subject to subparagraph 7,d71 effective beginning with the #bjbf crop year1 a farm is eligible to receive an allocation of base acres if1 with respect to the farm1 the amount described in subparagraph 7,b7 exceeds the amount described in subparagraph 7,c74 7,b7 #e-year average sum ,the amount described in this subparagraph1 with respect to a farm1 is the sum of-- 7i7 the #e-year average of-- 7,i7 the acreage planted on the farm to all covered commodities for harvest1 grazing1 haying1 silage or other similar purposes for the #bjai through #bjbc crop years2 and 7,,ii7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to covered commodities because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary2 plus 7ii7 the lesser of-- 7,i7 #ae percent of the total acres on the farm2 and 7,,ii7 the #e-year average of-- 7aa7 the acreage planted on the farm to eligible noncovered commodities for harvest1 grazing1 haying1 silage1 or other similar purposes for the #bjai through #bjbc crop years2 and 7bb7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to eligible noncovered commodities because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary4 7,c7 ,total number of base acres for covered commodities ,the amount described in this subparagraph1 with respect to a farm1 is the total number of base acres for covered commodities on the farm 7excluding unassigned crop base71 as in effect on ,september #cj1 #bjbd4 7,d7 ,effect of no recent plantings of covered commodities ,in the case of a farm for which the amount determined under clause 7i7 of subparagraph 7,b7 is equal to zero1 that farm shall be ineligible to receive an allocation of base acres under this subsection4 7,e7 ,acreage planted on the farm to eligible noncovered commodities defined ,in this paragraph1 the term acreage planted on the farm to eligible noncovered commodities means acreage planted on a farm to commodities other than covered commodities1 trees1 bushes1 vines1 grass1 or pasture 7including cropland that was idle or fallow71 as determined by the ,secretary4 7#e7 ,number of base acres ,subject to paragraphs 7#d7 and 7#g71 the number of base acres allocated to an eligible farm shall-- 7,a7 be equal to the difference obtained by subtracting the amount determined under subparagraph 7,c7 of paragraph 7#d7 from the amount determined under subparagraph 7,b7 of that paragraph2 and 7,b7 include unassigned crop base4 7#f7 ,allocation of acres 7,a7 ,allocation ,the ,secretary shall allocate the number of base acres under paragraph 7#e7 among those covered commodities planted on the farm at any time during the #bjai through #bjbc crop years4 7,b7 ,allocation formula ,the allocation of additional base acres for covered commodities shall be in proportion to the ratio of-- 7i7 the #e-year average of-- 7,i7 the acreage planted on the farm to each covered commodity for harvest1 grazing1 haying1 silage1 or other similar purposes for the #bjai through #bjbc crop years2 and 7,,ii7 any acreage on the farm that the producers were prevented from planting during the #bjai through #bjbc crop years to that covered commodity because of drought1 flood1 or other natural disaster1 or other condition beyond the control of the producers1 as determined by the ,secretary2 to 7ii7 the #e-year average determined under paragraph 7#d77;,b77i74 7,c7 ,inclusion of all #e years in average ,for the purpose of determining a #e-year acreage average under subparagraph 7,b7 for a farm1 the ,secretary shall not exclude any crop year in which a covered commodity was not planted4 7,d7 ,treatment of multiple planting or prevented planting ,for the purpose of determining under subparagraph 7,b7 the acreage on a farm that producers planted or were prevented from planting during the #bjai through #bjbc crop years to covered commodities1 if the acreage that was planted or prevented from being planted was devoted to another covered commodity in the same crop year 7other than a covered commodity produced under an established practice of double cropping71 the owner may elect the covered commodity to be used for that crop year in determining the #e-year average1 but may not include both the initial covered commodity and the subsequent covered commodity4 7,e7 ,limitation ,the allocation of additional base acres among covered commodities on a farm under this paragraph may not result in a total number of base acres for the farm in excess of the total number of acres on the farm4 7#g7 ,reduction by the ,secretary ,in carrying out this subsection1 if the total number of eligible acres allocated to base acres across all farms in the ,united ,states under this subsection would exceed #cj1jjj1jjj acres1 the ,secretary shall apply an across-the-board1 pro-rata reduction to the number of eligible acres to ensure the number of allocated base acres under this subsection is equal to #cj1jjj1jjj acres4 7#h7 ,payment yield ,beginning with crop year #bjbf1 for the purpose of making price loss coverage payments under section #aaaf1 the ,secretary shall establish payment yields to base acres allocated under this subsection equal to-- 7,a7 the payment yield established on the farm for the applicable covered commodity2 and 7,b7 if no such payment yield for the applicable covered commodity exists1 a payment yield-- 7i7 equal to the average payment yield for the covered commodity for the county in which the farm is situated2 or 7ii7 determined pursuant to section #aaac7;c74 7#i7 ,treatment of new owners ,in the case of a farm for which the owner on the date of enactment of this subsection was not the owner for the #bjai through #bjbc crop years1 the ,secretary shall use the planting history of the prior owner or owners of that farm for purposes of determining-- 7,a7 eligibility under paragraph 7#d72 7,b7 eligible acres under paragraph 7#e72 and 7,c7 the allocation of acres under paragraph 7#f74 4 7c7 ,producer election ,section #aaae of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijae7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a7 by striking #bjbc and inserting #bjca2 and 7#b7 in subsection 7c7-- 7,a7 in the matter preceding paragraph 7#a71 by striking #bjad crop year or the #bjai crop year1 as applicable and inserting #bjad crop year1 #bjai crop year1 or #bjbf crop year1 as applicable2 7,b7 in paragraph 7#a71 by striking #bjad crop year or the #bjai crop year1 as applicable1 and inserting #bjad crop year1 #bjai crop year1 or #bjbf crop year1 as applicable12 and 7,c7 in paragraph 7#b7-- 7i7 in subparagraph 7,a71 by striking and at the end2 7ii7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7iii7 by adding at the end the following3 7,c7 the same coverage for each covered commodity on the farm for the #bjbf through #bjca crop years as was applicable for the #bjbd crop year4 4 7d7 ,price loss coverage ,section #aaaf of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijaf7 is amended-- 7#a7 in subsection 7a77#b71 in the matter preceding subparagraph 7,a71 by striking #bjbc and inserting #bjca2 7#b7 in subsection 7c77#a77;,b7-- 7,a7 in the subparagraph heading1 by striking #bjbc and inserting #bjca2 and 7,b7 in the matter preceding clause 7i71 by striking #bjbc and inserting #bjca2 7#c7 in subsection 7d71 by striking #bjbe and inserting #bjca2 and 7#d7 in subsection 7g71 by striking #bjab through #bjaf each place it appears and inserting #bjag through #bjba4 7e7 ,agriculture risk coverage ,section #aaag of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijag7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by striking #bjbc and inserting #bjca2 7#b7 in subsection 7c7-- 7,a7 in paragraph 7#a71 by inserting for each of the #bjad through #bjbd crop years and #ij percent of the benchmark revenue for each of the #bjbe through #bjca crop years before the period at the end2 7,b7 by striking #bjbc each place it appears and inserting #bjca2 and 7,c7 in paragraph 7#d77;,b71 in the subparagraph heading1 by striking #bjbc and inserting #bjca2 7#c7 by amending subsection 7d77#a77;,b7 to read as follows3 7,b7 7i7 for each of the crop years #bjad through #bjbd1 #aj percent of the benchmark revenue for the crop year applicable under subsection 7c72 and 7ii7 for each of the crop years #bjbe through #bjca1 #ab4e percent of the benchmark revenue for the crop year applicable under subsection 7c74 2 and 7#d7 in subsections 7e71 7g77#e71 and 7i77#e71 by striking #bjbc each place it appears and inserting #bjca4 7f7 ,equitable treatment of certain entities 7#a7 ,in general ,section #ajja of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7 is amended-- 7,a7 in subsection 7a7-- 7i7 by redesignating paragraph 7#e7 as paragraph 7#f72 and 7ii7 by inserting after paragraph 7#d7 the following3 7#e7 ,qualified pass-through entity ,the term qualified pass-through entity means-- 7,a7 a partnership 7within the meaning of subchapter ,k of chapter #a of the ,internal ,revenue ,code of #aihf72 7,b7 an ,s corporation 7as defined in section #acfa of that ,code72 7,c7 a limited liability company that does not affirmatively elect to be treated as a corporation2 and 7,d7 a joint venture or general partnership4 2 7,b7 in subsections 7b7 and 7c71 by striking except a joint venture or general partnership each place it appears and inserting except a qualified pass-through entity2 and 7,c7 in subsection 7d71 by striking subtitle ,b and all that follows through the end and inserting title ,i of the ,agricultural ,act of #bjad44 7#b7 ,attribution of payments ,section #ajja7;e77#c77;,b77ii7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7;e77#c77;,b77ii77 is amended-- 7,a7 in the clause heading1 by striking joint ventures and general partnerships and inserting qualified pass-through entities2 7,b7 by striking a joint venture or a general partnership and inserting a qualified pass-through entity2 7,c7 by striking joint ventures and general partnerships and inserting qualified pass-through entities2 and 7,d7 by striking the joint venture or general partnership and inserting the qualified pass-through entity4 7#c7 ,persons actively engaged in farming ,section #ajja;,a7b77#b7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-a7;b77#b77 is amended-- 7,a7 in subparagraphs 7,a7 and 7,b71 by striking in a general partnership1 a participant in a joint venture each place it appears and inserting a qualified pass-through entity2 and 7,b7 in subparagraph 7,c71 by striking a general partnership1 joint venture1 or similar entity and inserting a qualified pass-through entity or a similar entity4 7#d7 ,joint and several liability ,section #ajja;,b7d7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-b7;d77 is amended by striking partnerships and joint ventures and inserting qualified pass-through entities4 7#e7 ,exclusion from ,,agi calculation ,section #ajja;,d7d7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-c;a7d77 is amended by striking 1 general partnership1 or joint venture each place it appears4 7g7 ,payment limitations ,section #ajja of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh7 is amended-- 7#a7 in subsection 7b7-- 7,a7 by striking ,the and inserting ,subject to subsection 7i71 the2 and 7,b7 by striking #abe1jjj and inserting #aee1jjj2 7#b7 in subsection 7c7-- 7,a7 by striking ,the and inserting ,subject to subsection 7i71 the2 and 7,b7 by striking #abe1jjj and inserting #aee1jjj2 and 7#c7 by adding at the end the following3 7i7 ,adjustment ,for the #bjbe crop year and each crop year thereafter1 the ,secretary shall annually adjust the amounts described in subsections 7b7 and 7c7 for inflation based on the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 4 7h7 ,adjusted gross income limitation ,section #ajja;,d7b7 of the ,food ,security ,act of #aihe 7#g ,u4,s4,c4 #acjh-c;a7b77 is amended-- 7#a7 in paragraph 7#a71 by striking paragraph 7#c7 and inserting paragraphs 7#c7 and 7#d72 and 7#b7 by adding at the end the following3 7#d7 ,exception for certain operations 7,a7 ,definitions ,in this paragraph3 7i7 ,excepted payment or benefit ,the term excepted payment or benefit means-- 7,i7 a payment or benefit under subtitle ,e of title ,i of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha et seq472 7,,ii7 a payment or benefit under section #aif of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gccc72 and 7,,iii7 a payment or benefit described in paragraph 7#b77;,c7 received on or after ,october #a1 #bjbd4 7ii7 ,farming1 ranching1 or silviculture activities ,the term farming1 ranching1 or silviculture activities includes agritourism1 direct-to-consumer marketing of agricultural products1 the sale of agricultural equipment by a person or legal entity that owns such equipment1 and other agriculture-related activities1 as determined by the ,secretary4 7,b7 ,exception ,in the case of an excepted payment or benefit1 the limitation established by paragraph 7#a7 shall not apply to a person or legal entity during a crop1 fiscal1 or program year1 as appropriate1 if greater than or equal to #ge percent of the average gross income of the person or legal entity derives from farming1 ranching1 or silviculture activities4 4 7i7 ,marketing loans 7#a7 ,availability of nonrecourse marketing assistance loans for loan commodities ,section #abja7;b77#a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijca7;b77#a77 is amended by striking #bjbc and inserting #bjca4 7#b7 ,loan rates for nonrecourse marketing assistance loans ,section #abjb of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcb7 is amended-- 7,a7 in subsection 7b7-- 7i7 in the subsection heading1 by striking #bjbc and inserting #bjbe2 and 7ii7 in the matter preceding paragraph 7#a71 by striking #bjbc and inserting #bjbe2 7,b7 by redesignating subsections 7c7 and 7d7 as subsections 7d7 and 7e71 respectively2 7,c7 by inserting after subsection 7b7 the following3 7c7 #bjbf through #bjca crop years ,for purposes of each of the #bjbf through #bjca crop years1 the loan rate for a marketing assistance loan under section #abja for a loan commodity shall be equal to the following3 7#a7 ,in the case of wheat1 #c4gb per bushel4 7#b7 ,in the case of corn1 #b4db per bushel4 7#c7 ,in the case of grain sorghum1 #b4db per bushel4 7#d7 ,in the case of barley1 #b4ge per bushel4 7#e7 ,in the case of oats1 #b4bj per bushel4 7#f7 ,in the case of upland cotton1 #j4ee per pound4 7#g7 ,in the case of extra long staple cotton1 #a4jj per pound4 7#h7 ,in the case of long grain rice1 #g4gj per hundredweight4 7#i7 ,in the case of medium grain rice1 #g4gj per hundredweight4 7#aj7 ,in the case of soybeans1 #f4hb per bushel4 7#aa7 ,in the case of other oilseeds1 #aa4aj per hundredweight for each of the following kinds of oilseeds3 7,a7 ,sunflower seed4 7,b7 ,rapeseed4 7,c7 ,canola4 7,d7 ,safflower4 7,e7 ,flaxseed4 7,f7 ,mustard seed4 7,g7 ,crambe4 7,h7 ,sesame seed4 7,i7 ,other oilseeds designated by the ,secretary4 7#ab7 ,in the case of dry peas1 #f4hg per hundredweight4 7#ac7 ,in the case of lentils1 #ad4cj per hundredweight4 7#ad7 ,in the case of small chickpeas1 #aa4jj per hundredweight4 7#ae7 ,in the case of large chickpeas1 #ae4dj per hundredweight4 7#af7 ,in the case of graded wool1 #a4fj per pound4 7#ag7 ,in the case of nongraded wool1 #j4ee per pound4 7#ah7 ,in the case of mohair1 #e4jj per pound4 7#ai7 ,in the case of honey1 #a4ej per pound4 7#bj7 ,in the case of peanuts1 #cij per ton4 2 7,d7 in subsection 7d7 7as so redesignated71 by striking 7a77#aa7 and 7b77#aa7 and inserting 7a77#aa71 7b77#aa71 and 7c77#aa72 and 7,e7 by amending subsection 7e7 7as so redesignated7 to read as follows3 7e7 ,special rule for seed cotton and corn 7#a7 ,in general ,for purposes of section #aaaf7;b77#b7 and paragraphs 7#a77;,b77ii7 and 7#b77;,a77ii77,,ii7 of section #aaag7;b71 the loan rate shall be deemed to equal-- 7,a7 for seed cotton1 #j4cj per pound2 and 7,b7 for corn1 #c4cj per bushel4 7#b7 ,effect ,nothing in this subsection authorizes any nonrecourse marketing assistance loan under this subtitle for seed cotton4 4 7#c7 ,payment of cotton storage costs ,section #abjd7;g7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcd7;g77 is amended-- 7,a7 by striking ,effective and inserting the following3 7#a7 ,crop years #bjad through #bjbe ,effective 2 7,b7 in paragraph 7#a7 7as so designated71 by striking #bjbc and inserting #bjbe2 and 7,c7 by adding at the end the following3 7#b7 ,payment of cotton storage costs ,effective for each of the #bjbf through #bjca crop years1 the ,secretary shall make cotton storage payments for upland cotton and extra long staple cotton available in the same manner as the ,secretary provided storage payments for the #bjjf crop of upland cotton1 except that the payment rate shall be equal to the lesser of-- 7,a7 the submitted tariff rate for the current marketing year2 and 7,b7 in the case of storage in-- 7i7 ,california or ,arizona1 a payment rate of #d4ij2 and 7ii7 any other ,state1 a payment rate of #c4jj4 4 7#d7 ,loan deficiency payments 7,a7 ,continuation ,section #abje7;a77#b77;,b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijce7;a77#b77;,b77 is amended by striking #bjbc and inserting #bjca4 7,b7 ,payments in lieu of ,l,d,ps ,section #abjf of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcf7 is amended1 in subsections 7a7 and 7d71 by striking #bjbc each place it appears and inserting #bjca4 7#e7 ,special competitive provisions for extra long staple cotton ,section #abjh7;a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijch7;a77 is amended1 in the matter preceding paragraph 7#a71 by striking #bjbf and inserting #bjcb4 7#f7 ,availability of recourse loans ,section #abji of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijci7 is amended1 in subsections 7a77#b71 7b71 and 7c71 by striking #bjbc each place it appears and inserting #bjca4 7j7 ,repayment of marketing loans ,section #abjd of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcd7 is amended-- 7#a7 in subsection 7b7-- 7,a7 by redesignating paragraph 7#a7 as subparagraph 7,a7 and indenting appropriately2 7,b7 in the matter preceding subparagraph 7,a7 7as so redesignated71 by striking ,the ,secretary and inserting the following3 7#a7 ,in general ,the ,secretary 2 and 7,c7 by striking paragraph 7#b7 and inserting the following3 7,b7 7i7 in the case of long grain rice and medium grain rice1 the prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section2 or 7ii7 in the case of upland cotton1 the lowest prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section1 during the #cj-;day period following the day on which the producer repays the marketing assistance loan4 7#b7 ,refund for upland cotton ,in the case of a repayment for a marketing assistance loan for upland cotton at a rate described in paragraph 7#a77;,b77ii71 the ,secretary shall provide to the producer a refund 7if any7 in an amount equal to the difference between the lowest prevailing world market price described in that paragraph and the repayment amount4 2 7#b7 in subsection 7c7-- 7,a7 by striking the period at the end and inserting 2 and2 7,b7 by striking at the loan rate and inserting the following3 at a rate that is the lesser of-- 7#a7 the loan rate 2 and 7,c7 by adding at the end the following3 7#b7 the prevailing world market price for the commodity1 as determined and adjusted by the ,secretary in accordance with this section4 2 7#c7 in subsection 7d7-- 7,a7 in paragraph 7#a71 by striking and medium grain rice and inserting medium grain rice1 and extra long staple cotton2 7,b7 by redesignating paragraphs 7#a7 and 7#b7 as subparagraphs 7,a7 and 7,b71 respectively1 and indenting appropriately2 7,c7 in the matter preceding subparagraph 7,a7 7as so redesignated71 by striking ,for purposes and inserting the following3 7#a7 ,in general ,for purposes 2 and 7,d7 by adding at the end the following3 7#b7 ,upland cotton ,in the case of upland cotton1 for any period when price quotations for ,middling 7,m7 #ac_/cb-;inch cotton are available1 the formula under paragraph 7#a77;,a7 shall be based on the average of the #c lowest-priced growths that are quoted4 2 and 7#d7 in subsection 7e7-- 7,a7 in the subsection heading1 by inserting extra long staple cotton1 after ,upland cotton12 7,b7 in paragraph 7#b7-- 7i7 in the paragraph heading1 by striking ,cotton and inserting ,upland ,cotton2 and 7ii7 in subparagraph 7,b71 in the matter preceding clause 7i71 by striking #bjbd and inserting #bjcb2 7,c7 by redesignating paragraph 7#c7 as paragraph 7#d72 and 7,d7 by inserting after paragraph 7#b7 the following3 7#c7 ,extra long staple cotton ,the prevailing world market price for extra long staple cotton determined under subsection 7d7-- 7,a7 shall be adjusted to ,united ,states quality and location1 with the adjustment to include the average costs to market the commodity1 including average transportation costs1 as determined by the ,secretary2 and 7,b7 may be further adjusted1 during the period beginning on the date of enactment of this paragraph and ending on ,july #ca1 #bjcb1 if the ,secretary determines the adjustment is necessary-- 7i7 to minimize potential loan forfeitures2 7ii7 to minimize the accumulation of stocks of extra long staple cotton by the ,federal ,government2 7iii7 to ensure that extra long staple cotton produced in the ,united ,states can be marketed freely and competitively2 and 7iv7 to ensure an appropriate transition between current-crop and forward-crop price quotations1 except that the ,secretary may use forward-crop price quotations prior to ,july #ca of a marketing year only if-- 7,i7 there are insufficient current-crop price quotations2 and 7,,ii7 the forward-crop price quotation is the lowest such quotation available4 4 7k7 ,economic adjustment assistance for textile mills ,section #abjg7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijcg7;c77 is amended by striking paragraph 7#b7 and inserting the following3 7#b7 ,value of assistance ,the value of the assistance provided under paragraph 7#a7 shall be-- 7,a7 for the period beginning on ,august #a1 #bjac1 and ending on ,july #ca1 #bjbe1 #c cents per pound2 and 7,b7 beginning on ,august #a1 #bjbe1 #e cents per pound4 4 7l7 ,sugar program updates 7#a7 ,loan rate modifications ,section #aef of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbgb7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#d71 by striking and at the end2 7ii7 in paragraph 7#e71 by striking #bjbc crop years4 and inserting #bjbd crop years2 and2 and 7iii7 by adding at the end the following3 7#f7 #bd4jj cents per pound for raw cane sugar for each of the #bjbe through #bjca crop years4 2 7,b7 in subsection 7b7-- 7i7 in paragraph 7#a71 by striking and at the end2 7ii7 in paragraph 7#b71 by striking #bjbc crop years4 and inserting #bjbd crop years2 and2 and 7iii7 by adding at the end the following3 7#c7 a rate that is equal to #acf4ee percent of the loan rate per pound of raw cane sugar under subsection 7a77#f7 for each of the #bjbe through #bjca crop years4 2 and 7,c7 in subsection 7i71 by striking #bjbc and inserting #bjca4 7#b7 ,adjustments to ,commodity ,credit ,corporation storage rates ,section #afg of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbhg7 is amended-- 7,a7 by striking subsection 7a7 and inserting the following3 7a7 ,in general ,the ,commodity ,credit ,corporation shall establish rates for the storage of forfeited sugar in an amount that is not less than-- 7#a7 in the case of refined sugar1 #cd cents per hundredweight per month2 and 7#b7 in the case of raw cane sugar1 #bg cents per hundredweight per month4 2 and 7,b7 in subsection 7b7-- 7i7 in the subsection heading1 by striking ,subsequent and inserting ,prior2 and 7ii7 by striking and subsequent and inserting through #bjbd4 7#c7 ,modernizing beet sugar allotments 7,a7 ,sugar estimates ,section #cei;b7a77#a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;bb7a77#a77 is amended by striking #bjbc and inserting #bjca4 7,b7 ,allocation to processors ,section #cei;c7g77#b7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;cc7g77#b77 is amended-- 7i7 by striking ,in the case and inserting the following3 7,a7 ,in general ,except as provided in subparagraph 7,b71 in the case 2 and 7ii7 by adding at the end the following3 7,b7 ,exception ,if the ,secretary makes an upward adjustment under paragraph 7#a77;,a71 in adjusting allocations among beet sugar processors1 the ,secretary shall give priority to beet sugar processors with available sugar4 4 7,c7 ,timing of reassignment ,section #cei;e7b77#b7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #acei;ee7b77#b77 is amended-- 7i7 by redesignating subparagraphs 7,a7 through 7,c7 as clauses 7i7 through 7iii71 respectively1 and indenting appropriately2 7ii7 in the matter preceding clause 7i7 7as so redesignated71 by striking ,if the ,secretary determines that a sugar beet processor who has been allocated a share of the beet sugar allotment will be unable to market that allocation and inserting the following3 7,a7 ,in general ,if the ,secretary determines that a sugar beet processor who has been allocated a share of the beet sugar allotment for the crop year will be unable to market that allocation 2 and 7iii7 by adding at the end the following3 7,b7 ,timing ,in carrying out subparagraph 7,a71 the ,secretary shall-- 7i7 make an initial determination following the publication of the ,world ,agricultural ,supply and ,demand ,estimates 7in this subparagraph referred to as ,,wasde7 approved by the ,world ,agricultural ,outlook ,board for the month of ,january that is applicable to the crop year for which a determination under subparagraph 7,a7 is made2 and 7ii7 provide for an initial reassignment under subparagraph 7,a77i7 not later than #cj days after the date of the announcement of such ,,wasde4 4 7#d7 ,reallocations of tariff-rate quota shortfall ,section #ceik of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceikk7 is amended by adding at the end the following3 7c7 ,reallocation 7#a7 ,initial reallocation ,subject to paragraph 7#c71 following the establishment of the tariff-rate quotas under subsection 7a7 for a quota year1 the ,secretary shall-- 7,a7 determine which countries do not intend to fulfill their allocation for the quota year2 and 7,b7 reallocate any forecasted shortfall in the fulfillment of the tariff-rate quotas as soon as practicable4 7#b7 ,subsequent reallocation ,subject to paragraph 7#c71 not later than ,march #a of a quota year1 the ,secretary shall reallocate any additional forecasted shortfall in the fulfillment of the tariff-rate quotas for raw cane sugar established under subsection 7a77#a7 for that quota year4 7#c7 ,cessation of effectiveness ,paragraphs 7#a7 and 7#b7 shall cease to be in effect if-- 7,a7 the ,agreement ,suspending the ,countervailing ,duty ,investigation on ,sugar from ,mexico1 signed ,december #ai1 #bjad1 is terminated2 and 7,b7 no countervailing duty order under subtitle ,a of title ,,vii of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #afga et seq47 is in effect with respect to sugar from ,mexico4 7d7 ,refined sugar 7#a7 ,definition of domestic sugar industry ,in this subsection1 the term domestic sugar industry means domestic-- 7,a7 sugar beet producers and processors2 7,b7 producers and processors of sugar cane2 and 7,c7 refiners of raw cane sugar4 7#b7 ,study required 7,a7 ,in general ,not later than #ahj days after the date of enactment of this subsection1 the ,secretary shall conduct a study on whether the establishment of additional terms and conditions with respect to refined sugar imports is necessary and appropriate4 7,b7 ,elements ,in conducting the study under subparagraph 7,a71 the ,secretary shall examine the following3 7i7 ,the need for-- 7,i7 defining refined sugar as having a minimum polarization of #ii4h degrees or higher2 7,,ii7 establishing a standard for color- or reflectance-based units for refined sugar such as those utilized by the ,international ,commission of ,uniform ,methods of ,sugar ,analysis2 7,,iii7 prescribing specifications for packaging type for refined sugar2 7,,iv7 prescribing specifications for transportation modes for refined sugar2 7,v7 requiring affidavits or other evidence that sugar imported as refined sugar will not undergo further refining in the ,united ,states2 7,,vi7 prescribing appropriate terms and conditions to avoid unlawful sugar imports2 and 7,,vii7 establishing other definitions1 terms and conditions1 or other requirements4 7ii7 ,the potential impact of modifications described in each of subclauses 7,i7 through 7,,vii7 of clause 7i7 on the domestic sugar industry4 7iii7 ,whether1 based on the needs described in clause 7i7 and the impact described in clause 7ii71 the establishment of additional terms and conditions is appropriate4 7,c7 ,consultation ,in conducting the study under subparagraph 7,a71 the ,secretary shall consult with representatives of the domestic sugar industry and users of refined sugar4 7,d7 ,report ,not later than #a year after the date of enactment of this subsection1 the ,secretary shall submit to the ,committee on ,agriculture of the ,house of ,representatives and the ,committee on ,agriculture1 ,nutrition1 and ,forestry of the ,senate a report that describes the findings of the study conducted under subparagraph 7,a74 7#c7 ,establishment of additional terms and conditions permitted 7,a7 ,in general ,based on the findings in the report submitted under paragraph 7#b77;,d71 and after providing notice to the ,committee on ,agriculture of the ,house of ,representatives and the ,committee on ,agriculture1 ,nutrition1 and ,forestry of the ,senate1 the ,secretary may issue regulations in accordance with subparagraph 7,b7 to establish additional terms and conditions with respect to refined sugar imports that are necessary and appropriate4 7,b7 ,promulgation of regulations ,the ,secretary may issue regulations under subparagraph 7,a7 if the regulations-- 7i7 do not have an adverse impact on the domestic sugar industry2 and 7ii7 are consistent with the requirements of this part1 section #aef of the ,federal ,agriculture ,improvement and ,reform ,act of #aiif 7#g ,u4,s4,c4 #gbgb71 and obligations under international trade agreements that have been approved by ,congress4 4 7#e7 ,clarification of tariff-rate quota adjustments ,section #ceik7b77#a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceikk7b77#a77 is amended1 in the matter preceding subparagraph 7,a71 by striking if there is an and inserting for the sole purpose of responding directly to an 7#f7 ,period of effectiveness ,section #ceil7a7 of the ,agricultural ,adjustment ,act of #aich 7#g ,u4,s4,c4 #aceill7a77 is amended by striking #bjbc and inserting #bjca4 7m7 ,dairy policy updates 7#a7 ,dairy margin coverage production history 7,a7 ,definition ,section #adja7h7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijea7h77 is amended by striking when the participating dairy operation first registers to participate in dairy margin coverage4 7,b7 ,production history of participating dairy operations ,section #adje of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijee7 is amended-- 7i7 by amending subsection 7a7 to read as follows3 7a7 ,production history ,except as provided in subsection 7b71 the production history of a dairy operation for dairy margin coverage is equal to the highest annual milk marketings of the participating dairy operation during any one of the #bjba1 #bjbb1 or #bjbc calendar years4 2 and 7ii7 by amending subsection 7b7 to read as follows3 7b7 ,election by new dairy operations ,in the case of a participating dairy operation that has been in operation for less than a year1 the participating dairy operation shall elect #a of the following methods for the ,secretary to determine the production history of the participating dairy operation3 7#a7 ,the volume of the actual milk marketings for the months the participating dairy operation has been in operation extrapolated to a yearly amount4 7#b7 ,an estimate of the actual milk marketings of the participating dairy operation based on the herd size of the participating dairy operation relative to the national rolling herd average data published by the ,secretary4 4 7#b7 ,dairy margin coverage payments ,section #adjf7;a77#a77;,c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijef7;a77#a77;,c77 is amended by striking #e1jjj1jjj and inserting #f1jjj1jjj each place it appears4 7#c7 ,premiums for dairy margins 7,a7 ,tier ,i ,section #adjg7;b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;b77 is amended-- 7i7 in the heading1 by striking #e1jjj1jjj and inserting #f1jjj1jjj2 and 7ii7 in paragraph 7#a71 by striking #e1jjj1jjj and inserting #f1jjj1jjj4 7,b7 ,tier ,,ii ,section #adjg7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;c77 is amended-- 7i7 in the heading1 by striking #e1jjj1jjj and inserting #f1jjj1jjj2 and 7ii7 in paragraph 7#a71 by striking #e1jjj1jjj and inserting #f1jjj1jjj4 7,c7 ,premium discounts ,section #adjg7;g7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijeg7;g77 is amended-- 7i7 in paragraph 7#a7-- 7,i7 by striking #bjai through #bjbc and inserting #bjbf through #bjca2 and 7,,ii7 by striking ,january #bjai and inserting ,january #bjbf2 and 7ii7 in paragraph 7#b71 by striking #bjbc each place it appears and inserting #bjca4 7#d7 ,duration ,section #adji of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijei7 is amended by striking #bjbe and inserting #bjca4 7n7 ,suspension of permanent price support authority ,section #afjb of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijib7 is amended by striking #bjbc each place it appears and inserting #bjca4 7o7 ,implementation ,section #afad7;c7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijig7;c77 is amended by adding at the end the following3 7#e7 ,fiscal year #bjbe reconciliation ,the ,secretary shall make available to the ,farm ,service ,agency to carry out section #ajaja of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad1 and the amendments made by that section1 #ej1jjj1jjj1 to remain available until expended1 of which-- 7,a7 not less than #e1jjj1jjj shall be used to carry out paragraphs 7#c7 and 7#d7 of subsection 7b72 7,b7 #c1jjj1jjj shall be used for activities described in paragraph 7#c77;,a7 of this subsection2 7,c7 #c1jjj1jjj shall be used for activities described in paragraph 7#c77;,b7 of this subsection2 and 7,d7 #aj1jjj1jjj shall be used to-- 7i7 carry out mandatory surveys of dairy production cost and product yield information to be reported by manufacturers required to report under section #bgc of the ,agricultural ,marketing ,act of #aidf 7#g ,u4,s4,c4 #afcg;b71 for all products processed in the same facility or facilities2 and 7ii7 publish the results of such surveys biennially4 4 7p7 ,livestock safety net updates 7#a7 ,in general ,section #aeja7;b7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;b77 is amended-- 7,a7 by amending paragraph 7#b7 to read as follows3 7#b7 ,payment rates 7,a7 ,losses due to predation ,indemnity payments to an eligible producer on a farm under paragraph 7#a77;,a7 shall be made at a rate of #ajj percent of the market value of the affected livestock on the applicable date1 as determined by the ,secretary4 7,b7 ,losses due to adverse weather or disease ,indemnity payments to an eligible producer on a farm under subparagraph 7,b7 or 7,c7 of paragraph 7#a7 shall be made at a rate of #ge percent of the market value of the affected livestock on the applicable date1 as determined by the ,secretary4 7,c7 ,determination of market value ,in determining the market value described in subparagraphs 7,a7 and 7,b71 the ,secretary may consider the ability of eligible producers to document regional price premiums for affected livestock that exceed the national average market price for those livestock4 7,d7 ,applicable date defined ,in this paragraph1 the term applicable date means1 with respect to livestock1 as applicable-- 7i7 the day before the date of death of the livestock2 or 7ii7 the day before the date of the event that caused the harm to the livestock that resulted in a reduced sale price4 2 and 7,b7 by adding at the end the following3 7#e7 ,additional payment for unborn livestock 7,a7 ,in general ,in the case of unborn livestock death losses incurred on or after ,january #a1 #bjbd1 the ,secretary shall make an additional payment to eligible producers on farms that have incurred such losses in excess of the normal mortality due to a condition specified in paragraph 7#a74 7,b7 ,payment rate ,additional payments under subparagraph 7,a7 shall be made at a rate-- 7i7 determined by the ,secretary2 and 7ii7 less than or equal to #he percent of the payment rate established with respect to the lowest weight class of the livestock1 as determined by the ,secretary1 acting through the ,administrator of the ,farm ,service ,agency4 7,c7 ,payment amount ,the amount of a payment to an eligible producer that has incurred unborn livestock death losses shall be equal to the payment rate determined under subparagraph 7,b7 multiplied1 in the case of livestock described in-- 7i7 subparagraph 7,a71 7,b71 or 7,f7 of subsection 7a77#d71 by #a2 7ii7 subparagraph 7,d7 of such subsection1 by #b2 7iii7 subparagraph 7,e7 of such subsection1 by #ab2 and 7iv7 subparagraph 7,g7 of such subsection1 by the average number of birthed animals 7for one gestation cycle7 for the species of each such livestock1 as determined by the ,secretary4 7,d7 ,unborn livestock death losses defined ,in this paragraph1 the term unborn livestock death losses means losses of any livestock described in subparagraph 7,a71 7,b71 7,d71 7,e71 7,f71 or 7,g7 of subsection 7a77#d7 that was gestating on the date of the death of the livestock4 4 7#b7 ,livestock forage disaster program ,section #aeja7;c77#c77;,d77ii77,i7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;c77#c77;,d77ii77,i77 is amended-- 7,a7 by striking #a monthly payment and inserting #b monthly payments2 and 7,b7 by striking county for at least #h consecutive and inserting the following3 county for not less than-- 7aa7 #d consecutive weeks during the normal grazing period for the county1 as determined by the ,secretary1 shall be eligible to receive assistance under this paragraph in an amount equal to #a monthly payment using the monthly payment rate determined under subparagraph 7,b72 or 7bb7 any of the #g of the previous #h consecutive 4 7#c7 ,emergency assistance for livestock1 honey bees1 and farm-raised fish ,section #aeja7;d7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;d77 is amended by adding at the end the following3 7#e7 ,assistance for losses due to bird depredation 7,a7 ,payments ,eligible producers on a farm of farm-raised fish1 including fish grown as food for human consumption1 shall be eligible to receive payments under this subsection to aid in the reduction of losses due to piscivorous birds4 7,b7 ,payment rate 7i7 ,in general ,the payment rate for payments under subparagraph 7,b7 shall be determined by the ,secretary1 taking into account-- 7,i7 costs associated with the deterrence of piscivorous birds2 7,,ii7 the value of lost fish and revenue due to bird depredation2 and 7,,iii7 costs associated with disease loss from bird depredation4 7ii7 ,minimum rate ,the payment rate for payments under subparagraph 7,b7 shall be not less than #fjj per acre of farm-raised fish4 7,c7 ,payment amount ,the amount of a payment under subparagraph 7,b7 shall be the product obtained by multiplying-- 7i7 the applicable payment rate under subparagraph 7,c72 and 7ii7 #he percent of the total number of acres of farm-raised fish farms that the eligible producer has in production for the calendar year4 4 7#d7 ,tree assistance program ,section #aeja7;e7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;e77 is amended-- 7,a7 in paragraph 7#b77;,b71 by striking #ae percent 7adjusted for normal mortality7 and inserting normal mortality2 and 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a77i71 by striking #ae percent mortality 7adjusted for normal mortality7 and inserting normal mortality2 and 7ii7 in subparagraph 7,b7-- 7,i7 by striking #ej and inserting #fe2 and 7,,ii7 by striking #ae percent damage or mortality 7adjusted for normal tree damage and mortality7 and inserting normal tree damage or mortality4 7q7 ,emergency assistance for honeybees ,in determining honeybee colony losses eligible for assistance under section #aeja7;d7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #ijha7;d771 the ,secretary shall utilize a normal mortality rate of #ae percent4 7r7 ,beginning farmer and rancher benefit 7#a7 ,definitions 7,a7 ,in general ,section #ejb7;b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejb7;b77 is amended in paragraph 7#c71 by striking #e and inserting #aj4 7,b7 ,conforming amendment ,section #ebb7;c77#g7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebb7;c77#g77 is amended by striking subparagraph 7,f74 7#b7 ,increase in assistance ,section #ejh7;e7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77 is amended by adding at the end the following paragraph3 7#i7 ,additional support 7,a7 ,in general ,notwithstanding any other provision of this subsection regarding payment of a portion of premiums1 a beginning farmer or rancher shall receive premium assistance that is-- 7i7 the number of percentage points specified in subparagraph 7,b7 greater than the premium assistance that would otherwise be available under paragraphs 7#b7 7except for subparagraph 7,a7 of that paragraph71 7#e71 7#f71 and 7#g7 for the applicable policy1 plan of insurance1 and coverage level selected by the beginning farmer or rancher2 plus 7ii7 any increase otherwise made available under this subsection4 7,b7 ,percentage points adjustments ,the percentage points referred to in subparagraph 7,a77i7 are the following3 7i7 ,for each of the first and second reinsurance years that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #e percentage points4 7ii7 ,for the third reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #c percentage points4 7iii7 ,for the fourth reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance1 #a percentage point4 4 7s7 ,area-based crop insurance coverage and affordability 7#a7 ,coverage level ,section #ejh7;c77#d7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;c77#d77 is amended-- 7,a7 by amending subparagraph 7,a77ii7 to read as follows3 7ii7 may be purchased at any level not to exceed-- 7,i7 in the case of the individual yield or revenue coverage1 #he percent2 7,,ii7 in the case of individual yield or revenue coverage aggregated across multiple commodities1 #ij percent2 and 7,,iii7 in the case of area yield or revenue coverage 7as determined by the ,corporation71 #ie percent4 2 and 7,b7 in subparagraph 7,c7-- 7i7 in clause 7ii71 by striking #ad and inserting #aj2 and 7ii7 in clause 7iii77,i71 by striking #hf and inserting #ij4 7#b7 ,premium cost share ,section #ejh7;e77#b77;,h77i7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77;,h77i77 is amended by striking #fe and inserting #hj4 7t7 ,premium support ,section #ejh7;e77#b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7;e77#b77 is amended-- 7#a7 in subparagraph 7,c77i71 by striking #fd and inserting #fi2 7#b7 in subparagraph 7,d77i71 by striking #ei and inserting #fd2 7#c7 in subparagraph 7,e77i71 by striking #ee and inserting #fj2 7#d7 in subparagraph 7,f77i71 by striking #dh and inserting #ea2 and 7#e7 in subparagraph 7,g77i71 by striking #ch and inserting #da4 7u7 ,administrative and operating expense adjustments ,section #ejh7k7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aejh7k77 is amended by adding at the end the following3 7#aj7 ,additional expenses 7,a7 ,in general ,beginning with the #bjbf reinsurance year and for each reinsurance year thereafter1 in addition to the terms and conditions of the ,standard ,reinsurance ,agreement1 to cover additional expenses for loss adjustment procedures1 the ,corporation shall pay an additional administrative and operating expense subsidy to approved insurance providers for eligible contracts4 7,b7 ,payment amount ,in the case of an eligible contract1 the payment to an approved insurance provider required under subparagraph 7,a7 shall be the amount equal to #f percent of the net book premium4 7,c7 ,definitions ,in this paragraph3 7i7 ,eligible state ,the term eligible ,state means a ,state-- 7,i7 identified in ,state ,group #b or ,state ,group #c 7as defined in the ,standard ,reinsurance ,agreement for reinsurance year #bjbf72 and 7,,ii7 in which1 with respect to an insurance year1 the loss ratio for eligible contracts is greater than #abj percent of the total net book premium written by all approved insurance providers4 7ii7 ,eligible contracts ,the term eligible contract-- 7,i7 means a crop insurance contract entered into by an approved insurance provider in an eligible ,state2 and 7,,ii7 does not include a contract for-- 7aa7 catastrophic risk protection under subsection 7b72 7bb7 an area-based plan of insurance or similar plan of insurance1 as determined by the ,corporation2 or 7cc7 a policy under which an approved insurance provider does not incur loss adjustment expenses1 as determined by the ,corporation4 7#aa7 ,specialty crops 7,a7 ,minimum reimbursement ,beginning with the #bjbf reinsurance year and for each reinsurance year thereafter1 the rate of reimbursement to approved insurance providers and agents for administrative and operating expenses with respect to crop insurance contracts covering agricultural commodities described in section #aja of title ,i of the ,specialty ,crops ,competitiveness ,act of #bjjd 7#g ,u4,s4,c4 #afba note7 shall be equal to or greater than the percent that is the greater of the following3 7i7 #ag percent of the premium used to define loss ratio4 7ii7 ,the percent of the premium used to define loss ratio that is otherwise applicable for the reinsurance year under the terms of the ,standard ,reinsurance ,agreement in effect for the reinsurance year4 7,b7 ,other contracts ,in carrying out subparagraph 7,a71 the ,corporation shall not reduce1 with respect to any reinsurance year1 the amount or the rate of reimbursement to approved insurance providers and agents under the ,standard ,reinsurance ,agreement described in clause 7ii7 of such subparagraph for administrative and operating expenses with respect to contracts covering agricultural commodities that are not subject to such subparagraph4 7,c7 ,administration ,the requirements of this paragraph and the adjustments made pursuant to this paragraph shall not be considered a renegotiation under paragraph 7#h77;,a74 7#ab7 ,a,o inflation adjustment 7,a7 ,in general ,subject to subparagraph 7,b71 for the #bjbf reinsurance year1 and each reinsurance year thereafter1 the ,corporation shall increase the total administrative and operating expense reimbursements otherwise required under the ,standard ,reinsurance ,agreement in effect for the reinsurance year in order to account for inflation1 in a manner consistent with the increases provided with respect to the #bjaa through #bjae reinsurance years under the enclosure included in ,risk ,management ,agency ,bulletin numbered ,,mgr-#aj-jjg and dated ,june #cj1 #bjaj4 7,b7 ,special rule for #bjbf reinsurance year ,the increase under subparagraph 7,a7 for the #bjbf reinsurance year shall not exceed the percentage change for the preceding reinsurance year included in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7,c7 ,administration ,an increase under subparagraph 7,a7-- 7i7 shall apply with respect to all contracts covering agricultural commodities that were subject to an increase during the period of the #bjaa through #bjae reinsurance years under the enclosure referred to in that subparagraph2 and 7ii7 shall not be considered to be a renegotiation of the ,standard ,reinsurance ,agreement for purposes of paragraph 7#h77;,a74 4 7v7 ,program compliance and integrity ,section #eae7l77#b7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeae7l77#b77 is amended by striking than and all that follows through the period at the end and inserting the following3 than-- 7,a7 #d1jjj1jjj for each of fiscal years #bjji through #bjbe2 and 7,b7 #f1jjj1jjj for fiscal year #bjbf and each subsequent fiscal year4 4 7w7 ,reviews1 compliance1 and integrity ,section #eaf7;b77#b77;,c77i7 of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aeaf7;b77#b77;,c77i77 is amended by striking each fiscal year and inserting each of fiscal years #bjad through #bjbe and #aj1jjj1jjj for fiscal year #bjbf and each fiscal year thereafter4 7x7 ,poultry insurance pilot program ,section #ebc of the ,federal ,crop ,insurance ,act 7#g ,u4,s4,c4 #aebc7 is amended by adding at the end the following3 7j7 ,poultry insurance pilot program 7#a7 ,in general ,notwithstanding subsection 7a77#b71 the ,corporation shall establish a pilot program under which contract poultry growers1 including growers of broilers and laying hens1 may elect to receive index-based insurance from extreme weather-related risk resulting in increased utility costs 7including costs of natural gas1 propane1 electricity1 water1 and other appropriate costs1 as determined by the ,corporation7 associated with poultry production4 7#b7 ,stakeholder engagement ,the ,corporation shall engage with poultry industry stakeholders in establishing the pilot program under paragraph 7#a74 7#c7 ,location ,the pilot program established under paragraph 7#a7 shall be conducted in a sufficient number of counties to provide a comprehensive evaluation of the feasibility1 effectiveness1 and demand among producers in the top poultry producing ,states1 including ,alabama1 ,arkansas1 and ,mississippi1 as determined by the ,corporation4 7#d7 ,approval of policy or plan ,notwithstanding section #ejh7l71 the ,board shall approve a policy or plan of insurance based on the pilot program under paragraph 7#a7-- 7,a7 in accordance with section #ejh7;h72 and 7,b7 not later than #bd months after the date of enactment of this subsection4 4 #ajajb4 ,conservation 7a7 ,grassroots source water protection program ,section #abdj,o7b7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chci;bb-#b7;b77 is amended-- 7#a7 in paragraph 7#a71 by striking #bjbc and inserting #bjca2 and 7#b7 in paragraph 7#c7-- 7,a7 in subparagraph 7,a71 by striking the and at the end2 7,b7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,c7 #a1jjj1jjj beginning in fiscal year #bjbf1 to remain available until expended4 4 7b7 ,voluntary public access and habitat incentive program ,section #abdj,r7f77#a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chci;bb-#e7;f77#a77 is amended-- 7#a7 by striking the and after #bjbc12 and 7#b7 by inserting 1 and #aj1jjj1jjj for each of fiscal years #bjbe through #bjca before the period at the end4 7c7 ,feral swine eradication and control pilot program ,section #bdjh7;g77#a7 of the ,agriculture ,improvement ,act of #bjah 7#g ,u4,s4,c4 #hcea note2 ,public ,law #aae-ccd7 is amended-- 7#a7 by striking and and inserting a comma2 and 7#b7 by inserting 1 and #ae1jjj1jjj for each of fiscal years #bjbe through #bjca before the period at the end4 7d7 ,funding 7#a7 ,in general ,section #abda7;a7 of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chda7;a77 is amended-- 7,a7 in paragraph 7#b71 by striking subparagraphs 7,a7 through 7,f7 and inserting the following3 7,a7 #fbe1jjj1jjj for fiscal year #bjbf2 7,b7 #fej1jjj1jjj for fiscal year #bjbg2 7,c7 #fge1jjj1jjj for fiscal year #bjbh2 7,d7 #gjj1jjj1jjj for fiscal year #bjbi2 7,e7 #gjj1jjj1jjj for fiscal year #bjcj2 and 7,f7 #gjj1jjj1jjj for fiscal year #bjca4 2 and 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a71 by striking clauses 7i7 through 7v7 and inserting the following3 7i7 #b1fee1jjj1jjj for fiscal year #bjbf2 7ii7 #b1hee1jjj1jjj for fiscal year #bjbg2 7iii7 #c1bee1jjj1jjj for fiscal year #bjbh2 7iv7 #c1bee1jjj1jjj for fiscal year #bjbi2 7v7 #c1bee1jjj1jjj for fiscal year #bjcj2 and 7vi7 #c1bee1jjj1jjj for fiscal year #bjca2 and 2 and 7ii7 in subparagraph 7,b71 by striking clauses 7i7 through 7v7 and inserting the following3 7i7 #a1cjj1jjj1jjj for fiscal year #bjbf2 7ii7 #a1cbe1jjj1jjj for fiscal year #bjbg2 7iii7 #a1cej1jjj1jjj for fiscal year #bjbh2 7iv7 #a1cge1jjj1jjj for fiscal year #bjbi2 7v7 #a1cge1jjj1jjj for fiscal year #bjcj2 and 7vi7 #a1cge1jjj1jjj for fiscal year #bjca4 4 7#b7 ,regional conservation partnership program ,section #abga;,d of the ,food ,security ,act of #aihe 7#af ,u4,s4,c4 #chga;d7 is amended by striking subsection 7a7 and inserting the following3 7a7 ,availability of funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out the program1 to the maximum extent practicable-- 7#a7 #dbe1jjj1jjj for fiscal year #bjbf2 7#b7 #dej1jjj1jjj for fiscal year #bjbg2 7#c7 #dej1jjj1jjj for fiscal year #bjbh2 7#d7 #dej1jjj1jjj for fiscal year #bjbi2 7#e7 #dej1jjj1jjj for fiscal year #bjcj2 and 7#f7 #dej1jjj1jjj for fiscal year #bjca4 4 7#c7 ,watershed ,protection and ,flood ,prevention ,section #ae of the ,watershed ,protection and ,flood ,prevention ,act 7#af ,u4,s4,c4 #ajab;a7 is amended-- 7,a7 by striking #ej1jjj1jjj for fiscal year #bjai and inserting #aej1jjj1jjj for fiscal year #bjbf2 and 7,b7 by inserting 1 to remain available until expended before the period at the end4 7#d7 ,rescission ,the unobligated balances of amounts appropriated by section #bajja7;a7 of ,public ,law #aag-afi 7#acf ,stat4 #bjae7 are rescinded4 #ajajc4 ,supplemental ,agricultural ,trade ,promotion program 7a7 ,in general ,the ,secretary shall conduct a program to encourage the accessibility1 development1 maintenance1 and expansion of commercial export markets for ,united ,states agricultural commodities4 7b7 ,funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #bhe1jjj1jjj for fiscal year #bjbg and each fiscal year thereafter4 #ajajd4 ,research 7a7 ,urban1 indoor1 and other emerging agricultural production research1 education1 and extension initiative ,section #afgb;,e7d77#a77;,b7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #eibe;g7d77#a77;,b77 is amended by striking fiscal year #bjbd1 to remain available until expended and inserting each of fiscal years #bjbd through #bjca4 7b7 ,foundation for food and agriculture research ,section #gfja7;g77#a77;,a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #eici7;g77#a77;,a77 is amended adding at the end the following3 7iv7 ,further funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall transfer to the ,foundation to carry out this section1 to remain available until expended1 not later than #cj days after the date of enactment of this clause1 #cg1jjj1jjj4 4 7c7 ,scholarships for students at #ahij ,institutions ,section #addf of the ,national ,agricultural ,research1 ,extension1 and ,teaching ,policy ,act of #aigg 7#g ,u4,s4,c4 #cbbb;a7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking paragraph 7#c72 and 7,b7 by redesignating paragraph 7#d7 as paragraph 7#c72 and 7#b7 in subsection 7b71 by amending paragraph 7#a7 to read as follows3 7#a7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #fj1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 4 7d7 ,assistive technology program for farmers with disabilities ,section #afhj7;c7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #eicc7;c77 is amended-- 7#a7 in the subsection heading1 by striking ,authorization of ,appropriations and inserting ,funding2 7#b7 by redesignating paragraphs 7#a7 and 7#b7 as paragraphs 7#b7 and 7#c71 respectively2 and 7#c7 by inserting before paragraph 7#b71 as so redesignated1 the following3 7#a7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out this section #h1jjj1jjj1 to remain available until expended4 2 and 7#d7 in paragraph 7#b71 as so redesignated-- 7,a7 in the paragraph heading1 by striking ,in general and inserting ,authorization of appropriations2 and 7,b7 by striking ,subject to paragraph 7#b7 and inserting ,subject to paragraph 7#c74 7e7 ,specialty crop research initiative ,section #dab7k77#a77;,b7 of the ,agricultural ,research1 ,extension1 and ,education ,reform ,act of #aiih 7#g ,u4,s4,c4 #gfcb7k77#a77;,b77 is amended by striking section #hj1jjj1jjj for fiscal year #bjad and inserting the following3 section-- 7i7 #hj1jjj1jjj for each of fiscal years #bjad through #bjbe2 and 7ii7 #age1jjj1jjj for fiscal year #bjbf 4 7f7 ,research ,facilities ,act ,section #f of the ,research ,facilities ,act 7#g ,u4,s4,c4 #cij;d7 is amended-- 7#a7 in the section heading by striking ,authorization of appropriations and inserting ,funding2 and 7#b7 in subsection 7a7-- 7,a7 by striking 7a7 ,in general4--,subject to and inserting the following3 7a7 ,in general 7#a7 ,authorization of appropriations ,subject to 2 and 7,b7 by adding at the end the following3 7#b7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out the competitive grant program under section #d1 #abe1jjj1jjj for each fiscal year beginning with fiscal year #bjbf4 4 #ajaje4 ,secure rural schools2 forestry 7a7 ,extension of certain provisions of ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#a7 ,secure payments for ,states and counties containing ,federal land 7,a7 ,secure payments ,section #aja of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gaaa7 is amended-- 7i7 in subsections 7a7 and 7b71 by striking #bjbc each place it appears and inserting #bjbf2 and 7ii7 by adding at the end the following3 7e7 ,special rule for fiscal year #bjbd payments 7#a7 ,state payment ,if an eligible county in a ,state that will receive a share of the ,state payment for fiscal year #bjbd has already received1 or will receive1 a share of the #be-percent payment for fiscal year #bjbd distributed to the ,state before the date of enactment of this subsection-- 7,a7 if the amount of the ,state payment exceeds the amount of the #be-percent payment1 the amount of the ,state payment shall be reduced by the amount of the share of the eligible county of the #be-percent payment2 or 7,b7 if the amount of the ,state payment is less than or equal to the amount of the #be-percent payment1 the eligible county-- 7i7 may retain the amount of the share of the eligible county of the #be-percent payment2 and 7ii7 if so retained1 such amount shall be treated as if it were received by the county as a ,state payment for purposes of this ,act4 7#b7 ,county payment ,if an eligible county that will receive a county payment for fiscal year #bjbd has already received a #ej-percent payment for fiscal year #bjbd-- 7,a7 if the amount of the county payment exceeds the amount of the #ej-percent payment1 the amount of the county payment shall be reduced by the amount of the #ej-percent payment2 or 7,b7 if the amount of the county payment is less than or equal to the amount of the #ej-percent payment1 the eligible county-- 7i7 may retain the amount of the #ej-percent payment2 and 7ii7 if so retained1 such amount shall be treated as if it were received as a county payment for purposes of this ,act4 7#c7 ,timely payment ,not later than #ij days after the date of enactment of this subsection1 the ,secretary of the ,treasury shall make all payments under this title for fiscal year #bjbd4 4 7,b7 ,distribution of payments to eligible counties ,section #ajc7;d77#b7 of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gaac7;d77#b77 is amended by striking #bjbc and inserting #bjbf4 7#b7 ,payments to ,states and counties ,section #ajb of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gaab7 is amended-- 7,a7 in subsection 7b7-- 7i7 in paragraph 7#a71 by adding at the end the following3 7,e7 ,payments for each of fiscal years #bjbd and #bjbe ,the election otherwise required by subparagraph 7,a7 shall not apply for each of fiscal years #bjbd and #bjbe4 2 and 7ii7 in paragraph 7#b71 by adding at the end the following3 7,c7 ,fiscal years #bjbd and #bjbe ,the election described in paragraph 7#a77;,a7 applicable to a county in fiscal year #bjbc shall be effective for each of fiscal years #bjbd and #bjbe4 2 and 7,b7 in subsection 7d7-- 7i7 in paragraph 7#a71 by adding at the end the following3 7,g7 ,payments for each of fiscal years #bjbd and #bjbe ,the election made by an eligible county under subparagraph 7,b71 7,c71 or 7,d7 for fiscal year #bjbc1 or deemed to be made by the county under paragraph 7#c77;,b7 for that fiscal year1 shall be effective for each of fiscal years #bjbd and #bjbe4 2 and 7ii7 in paragraph 7#c71 by adding at the end the following3 7,e7 ,payments for each of fiscal years #bjbd and #bjbe ,this paragraph does not apply for each of fiscal years #bjbd and #bjbe4 4 7#c7 ,extension of authority to conduct special projects on ,federal land 7,a7 ,committee on composition waiver authority ,section #bje7;d77#f77;,c7 of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gabe7;d77#f77;,c77 is amended by striking #bjbc and inserting #bjbf4 7,b7 ,extension of authority ,section #bjh of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gabh7 is amended-- 7i7 in subsection 7a71 by striking #bjbe and inserting #bjbh2 and 7ii7 in subsection 7b71 by striking #bjbf and inserting #bjbi4 7#d7 ,extension of ,authority to expend county funds ,section #cje of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gadd7 is amended-- 7,a7 in subsection 7a71 by striking #bjbe and inserting #bjbh2 and 7,b7 in subsection 7b71 by striking #bjbf and inserting #bjbi4 7b7 ,resource advisory committee pilot program extension ,section #bje7;g7 of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gabe7;g77 is amended-- 7#a7 in paragraph 7#e71 by striking #bjbc and inserting #bjbf2 and 7#b7 by striking paragraph 7#f74 7c7 ,technical corrections 7#a7 ,resource advisory committees ,section #bje of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gabe7 is amended-- 7,a7 in subsection 7c7-- 7i7 in paragraph 7#a71 by striking concerned1 and inserting concerned2 and 7ii7 in paragraph 7#c71 by striking the date of the enactment of this ,act and inserting ,october #c1 #bjjh2 and 7,b7 in subsection 7d77#d71 by striking to extent and inserting to the extent4 7#b7 ,use of project funds ,section #bjf7;b77#b7 of the ,secure ,rural ,schools and ,community ,self-,determination ,act of #bjjj 7#af ,u4,s4,c4 #gabf7;b77#b77 is amended by striking concerned1 and inserting concerned4 7d7 ,rescissions 7#a7 ,competitive grants for non-,federal forest landowners ,all of the unobligated balances of the funds made available under each of paragraphs 7#a7 through 7#d7 of section #bcjjb7;a7 of subtitle ,d of ,public ,law #aag-afi are rescinded4 7#b7 ,state and private forestry conservation programs ,of the unobligated balances available under section #bcjjc7;a77#a7 of subtitle ,d of ,public ,law #aag-afi1 #ajj1gai1fgf are rescinded4 #ajajf4 ,energy ,section #ijje7;g77#a77;,f7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #haje7;g77#a77;,f77 is amended by striking #bjbd and inserting #bjca4 #ajajg4 ,horticulture 7a7 ,plant pest and disease management and disaster prevention ,section #dbj7;f7 of the ,plant ,protection ,act 7#g ,u4,s4,c4 #ggba7 is amended-- 7#a7 in paragraph 7#e71 by striking and at the end2 7#b7 by redesignating paragraph 7#f7 as paragraph 7#g72 7#c7 by inserting after paragraph 7#e7 the following3 7#f7 #ge1jjj1jjj for each of fiscal years #bjah through #bjbe2 and 2 and 7#d7 in paragraph 7#g7 7as so redesignated71 by striking #ge1jjj1jjj for fiscal year #bjah and inserting #ij1jjj1jjj for fiscal year #bjbf4 7b7 ,specialty crop block grants ,section #aja7l77#a7 of the ,specialty ,crops ,competitiveness ,act of #bjjd 7#g ,u4,s4,c4 #afba note2 ,public ,law #ajh-dfe7 is amended-- 7#a7 in subparagraph 7,d71 by striking and at the end2 7#b7 by redesignating subparagraph 7,e7 as subparagraph 7,f72 7#c7 by inserting after subparagraph 7,d7 the following3 7,e7 #he1jjj1jjj for each of fiscal years #bjah through #bjbe2 and 2 and 7#d7 in subparagraph 7,f7 7as so redesignated71 by striking #he1jjj1jjj for fiscal year #bjah and inserting #ajj1jjj1jjj for fiscal year #bjbf4 7c7 ,organic production and market data initiative ,section #gdjg7;d77#a7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #eibe;c7d77#a77 is amended-- 7#a7 in subparagraph 7,b71 by striking and at the end2 7#b7 in subparagraph 7,c71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,d7 #aj1jjj1jjj for the period of fiscal years #bjbf through #bjca4 4 7d7 ,modernization and improvement of international trade technology systems and data collection funding ,section #babc7;c77#d7 of the ,organic ,foods ,production ,act of #aiij 7#g ,u4,s4,c4 #febb7;c77#d77 is amended1 in the matter preceding subparagraph 7,a71 by striking and #a1jjj1jjj for fiscal year #bjbd and inserting 1 #a1jjj1jjj for fiscal years #bjbd and #bjbe1 and #e1jjj1jjj for fiscal year #bjbf4 7e7 ,national organic certification cost-share program ,section #ajfjf7;d77#a77;,c7 of the ,farm ,security and ,rural ,investment ,act of #bjjb 7#g ,u4,s4,c4 #febc7;d77#a77;,c77 is amended by striking for each of fiscal years #bjbb through #bjbd and inserting for each of fiscal years #bjbb through #bjca4 7f7 ,multiple crop and pesticide use survey ,section #ajaji7;c77#a7 of the ,agriculture ,improvement ,act of #bjah 7,public ,law #aae-ccd2 #acb ,stat4 #dijf7 is amended to read as follows3 7#a7 ,mandatory funding ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall use to carry out this section-- 7,a7 #ejj1jjj for fiscal year #bjai1 to remain available until expended2 7,b7 #ajj1jjj for fiscal year #bjbd1 to remain available until expended2 and 7,c7 #e1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 4 #ajajh4 ,miscellaneous 7a7 ,animal ,disease ,prevention and ,management ,section #ajdji;,a7d77#a7 of the ,animal ,health ,protection ,act 7#g ,u4,s4,c4 #hcjh;a7d77#a77 is amended to read as follows3 7#a7 ,mandatory funding 7,a7 ,fiscal years #bjbc through #bjbe ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #cj1jjj1jjj for each of fiscal years #bjbc through #bjbe1 of which not less than #ah1jjj1jjj shall be made available for each of those fiscal years to carry out subsection 7b74 7,b7 ,fiscal years #bjbf through #bjcj ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #bcc1jjj1jjj for each of fiscal years #bjbf through #bjcj1 of which-- 7i7 not less than #aj1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7a72 7ii7 not less than #gj1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7b72 and 7iii7 not less than #aec1jjj1jjj shall be made available for each such fiscal year to carry out subsection 7c74 7,c7 ,subsequent fiscal years ,of the funds of the ,commodity ,credit ,corporation1 the ,secretary shall make available to carry out this section #ge1jjj1jjj for fiscal year #bjca and each fiscal year thereafter1 of which not less than #de1jjj1jjj shall be made available for each of those fiscal years to carry out subsection 7b74 4 7b7 ,sheep production and marketing grant program ,section #bji7;c7 of the ,agricultural ,marketing ,act of #aidf 7#g ,u4,s4,c4 #afbg;a7c77 is amended-- 7#a7 by striking #b1jjj1jjj for fiscal year #bjai1 and2 and 7#b7 by inserting and #c1jjj1jjj for fiscal year #bjbf after fiscal year #bjbd4 7c7 ,miscellaneous trust funds 7#a7 ,pima agriculture cotton trust fund ,section #abcad of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #baja note2 ,public ,law #aac-gi7 is amended-- 7,a7 in subsection 7b71 in the matter preceding paragraph 7#a71 by striking #bjbd and inserting #bjca2 and 7,b7 in subsection 7h71 by striking #bjbd and inserting #bjca4 7#b7 ,agriculture wool apparel manufacturers trust fund ,section #abcae of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is amended by striking #bjbd each place it appears and inserting #bjca4 7#c7 ,wool research and promotion ,section #abcaf7;a7 of the ,agricultural ,act of #bjad 7#g ,u4,s4,c4 #gaja note2 ,public ,law #aac-gi7 is amended by striking #bjbd and inserting #bjca4 7#d7 ,emergency citrus disease research and development trust fund ,section #abfje7;d7 of the ,agriculture ,improvement ,act of #bjah 7#g ,u4,s4,c4 #gfcb note2 ,public ,law #aae-ccd7 is amended by striking #bjbd and inserting #bjca4 ,,ii ,committee on ,armed ,services #bjjja4 ,enhancement of ,department of ,defense resources for improving the quality of life for military personnel 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bcj1dhj1jjj for restoration and modernization costs under the ,marine ,corps ,barracks #bjcj initiative2 7#b7 #aai1jjj1jjj for base operating support costs for the ,marine ,corps2 7#c7 #a1jjj1jjj1jjj for ,army1 ,navy1 ,air ,force1 and ,space ,force sustainment1 restoration1 and modernizations of military unaccompanied housing2 7#d7 #b1jjj1jjj1jjj for the ,defense ,health ,program2 7#e7 #b1ijj1jjj1jjj to supplement the basic allowance for housing payable to members of the ,armed ,forces1 notwithstanding section #djc of title #cg1 ,united ,states ,code2 7#f7 #ej1jjj1jjj for bonuses1 special pays1 and incentive pays for members of the ,armed ,forces pursuant to titles #aj and #cg1 ,united ,states ,code2 7#g7 #aj1jjj1jjj for the ,defense ,activity for ,non-,traditional ,education ,support's ,online ,academic ,skills ,course program for members of the ,armed ,forces2 7#h7 #ajj1jjj1jjj for tuition assistance for members of the ,armed ,forces pursuant to title #aj1 ,united ,states ,code2 7#i7 #ajj1jjj1jjj for child care fee assistance for members of the ,armed ,forces under part ,,ii of chapter #hh of title #aj1 ,united ,states ,code2 7#aj7 #eij1jjj1jjj to increase the ,temporary ,lodging ,expense ,allowance under chapter #h of title #cg1 ,united ,states ,code1 to #ba days2 7#aa7 #ajj1jjj1jjj for ,department of ,defense ,impact ,aid payments to local educational agencies under section #bjjh of title #aj1 ,united ,states ,code2 7#ab7 #aj1jjj1jjj for military spouse professional licensure under section #aghd of title #aj1 ,united ,states ,code2 7#ac7 #f1jjj1jjj for ,armed ,forces ,retirement ,home facilities2 and 7#ad7 #ajj1jjj1jjj for the ,defense ,community ,infrastructure ,program4 7b7 ,temporary increase in percentage of value of authorized investment in certain privatized military housing projects 7#a7 ,in general ,during the period beginning on the date of the enactment of this section and ending on ,september #cj1 #bjbi1 the ,secretary concerned shall apply-- 7,a7 paragraph 7#a7 of subsection 7c7 of section #bhge of title #aj1 ,united ,states ,code1 by substituting #fj percent for #cc #a_/c percent2 and 7,b7 paragraph 7#b7 of such subsection by substituting #fj percent for #de percent4 7#b7 ,secretary concerned defined ,in this subsection1 the term ,secretary concerned has the meaning given such term in section #aja of title #aj1 ,united ,states ,code4 7c7 ,temporary authority for acquisition or construction of privatized military unaccompanied housing ,section #bhha;a of title #aj1 ,united ,states ,code1 is amended-- 7#a7 by striking the heading and inserting ,temporary authority for acquisition or construction of privatized military unaccompanied housing2 7#b7 by striking ,secretary of the ,navy each place it appears and inserting ,secretary concerned2 7#c7 by striking under the pilot projects each place it appears and inserting pursuant to this section2 7#d7 in subsection 7a7-- 7,a7 by striking the heading and inserting ,in general2 and 7,b7 by striking carry out not more than three pilot projects under the authority of this section or another provision of this subchapter to use the private sector and inserting use the authority under this subchapter to enter into contracts with appropriate private sector entities2 7#e7 in subsection 7c71 by striking privatized housing and inserting privatized housing units2 7#f7 by redesignating subsection 7f7 as subsection 7e72 and 7#g7 in subsection 7e7 7as so redesignated7-- 7,a7 by striking under the pilot programs and inserting under this section2 and 7,b7 by striking ,september #cj1 #bjji and inserting ,september #cj1 #bjbi4 #bjjjb4 ,enhancement of ,department of ,defense resources for shipbuilding ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bej1jjj1jjj for the expansion of accelerated ,training in ,defense ,manufacturing program2 7#b7 #bej1jjj1jjj for ,united ,states production of turbine generators for shipbuilding industrial base2 7#c7 #dej1jjj1jjj for ,united ,states additive manufacturing for wire production and machining capacity for shipbuilding industrial base2 7#d7 #dib1jjj1jjj for next-generation shipbuilding techniques2 7#e7 #he1jjj1jjj for ,united ,states-made steel plate for shipbuilding industrial base2 7#f7 #ej1jjj1jjj for machining capacity for naval propellers for shipbuilding industrial base2 7#g7 #aaj1jjj1jjj for rolled steel and fabrication facility for shipbuilding industrial base2 7#h7 #djj1jjj1jjj for expansion of collaborative campus for naval shipbuilding2 7#i7 #dej1jjj1jjj for application of autonomy and artificial intelligence to naval shipbuilding2 7#aj7 #ejj1jjj1jjj for the adoption of advanced manufacturing techniques in the shipbuilding industrial base2 7#aa7 #ejj1jjj1jjj for additional dry-dock capability2 7#ab7 #ej1jjj1jjj for the expansion of cold spray repair technologies2 7#ac7 #dej1jjj1jjj for additional maritime industrial workforce development programs2 7#ad7 #gej1jjj1jjj for additional supplier development across the naval shipbuilding industrial base2 7#ae7 #bej1jjj1jjj for additional advanced manufacturing processes across the naval shipbuilding industrial base2 7#af7 #d1fjj1jjj1jjj for a second ,virginia-class submarine in fiscal year #bjbf2 7#ag7 #e1djj1jjj1jjj for two additional ,guided ,missile ,destroyer 7,,ddg7 ships2 7#ah7 #afj1jjj1jjj for advanced procurement for ,landing ,ship ,medium2 7#ai7 #a1hjc1ida1jjj for procurement of ,landing ,ship ,medium2 7#bj7 #bie1jjj1jjj for development of a second ,landing ,craft ,utility shipyard and production of additional ,landing ,craft ,utility2 7#ba7 #ajj1jjj1jjj for the procurement of commercial logistics ships2 7#bb7 #fjj1jjj1jjj for the lease or purchase of new ships through the ,national ,defense ,sealift ,fund2 7#bc7 #b1gbe1jjj1jjj for the procurement of ,t-,,ao oilers2 7#bd7 #ejj1jjj1jjj for cost-to-complete for rescue and salvage ships2 7#be7 #cjj1jjj1jjj for production of ship-to-shore connectors2 7#bf7 #fie1jjj1jjj for the implementation of a multi-ship amphibious warship contract2 7#bg7 #hj1jjj1jjj for accelerated development of vertical launch system reloading at sea2 7#bh7 #bej1jjj1jjj for expansion of ,navy corrosion control programs2 7#bi7 #aei1jjj1jjj for leasing of ships for ,marine ,corps operations2 7#cj7 #a1ecd1jjj1jjj for expansion of small unmanned surface vessel production2 7#ca7 #a1hjj1jjj1jjj for expansion of medium unmanned surface vessel production2 7#cb7 #a1cjj1jjj1jjj for expansion of unmanned underwater vehicle production2 7#cc7 #ahh1cfj1jjj for the development and testing of maritime robotic autonomous systems and enabling technologies2 7#cd7 #agd1jjj1jjj for the development of a ,test ,resource ,management ,center robotic autonomous systems proving ground2 7#ce7 #bej1jjj1jjj for the development1 production1 and integration of wave-powered unmanned underwater vehicles2 7#cf7 #b1ajj1jjj1jjj for ,san ,antonio-class ,amphibious ,transport ,dock 7,,lpd72 and 7#cg7 #c1gjj1jjj1jjj for ,america-class ,amphibious ,assault ,ship 7,,lha74 #bjjjc4 ,enhancement of ,department of ,defense resources for integrated air and missile defense 7a7 ,next generation missile defense technologies ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #ahc1jjj1jjj for ,missile ,defense ,agency special programs2 7#b7 #bej1jjj1jjj for development and testing of directed energy capabilities by the ,under ,secretary for ,research and ,engineering2 7#c7 #cjj1jjj1jjj for classified military space superiority programs run by the ,strategic ,capabilities ,office2 7#d7 #ejj1jjj1jjj for national security space launch infrastructure2 7#e7 #b1jjj1jjj1jjj for air moving target indicator military satellites2 7#f7 #djj1jjj1jjj for expansion of ,multi-,service ,advanced ,capability ,hypersonic ,test ,bed program2 7#g7 #e1fjj1jjj1jjj for development of space-based and boost phase intercept capabilities2 7#h7 #b1djj1jjj1jjj for the development of military non-kinetic missile defense effects2 and 7#i7 #g1bjj1jjj1jjj for the development1 procurement1 and integration of military space-based sensors4 7b7 ,layered homeland defense ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #b1bjj1jjj1jjj for acceleration of hypersonic defense systems2 7#b7 #hjj1jjj1jjj for accelerated development and deployment of next-generation intercontinental ballistic missile defense systems2 7#c7 #djh1jjj1jjj for ,army space and strategic missile test range infrastructure restoration and modernization in the ,united ,states ,indo-,pacific ,command area of operations west of the international dateline2 7#d7 #a1ige1jjj1jjj for improved ground-based missile defense radars2 and 7#e7 #ecj1jjj1jjj for the design and construction of ,missile ,defense ,agency missile instrumentation range safety ship4 #bjjjd4 ,enhancement of ,department of ,defense resources for munitions and defense supply chain resiliency 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #djj1jjj1jjj for the development1 production1 and integration of ,navy and ,air ,force long-range anti-ship missiles2 7#b7 #chj1jjj1jjj for production capacity expansion for ,navy and ,air ,force long-range anti-ship missiles2 7#c7 #dij1jjj1jjj for the development1 production1 and integration of ,navy and ,air ,force long-range air-to-surface missiles2 7#d7 #id1jjj1jjj for the development1 production1 and integration of alternative ,navy and ,air ,force long-range air-to-surface missiles2 7#e7 #fcj1jjj1jjj for the development1 production1 and integration of long-range ,navy air defense and anti-ship missiles2 7#f7 #fhh1jjj1jjj for the development1 production1 and integration of long-range multi-service cruise missiles2 7#g7 #bej1jjj1jjj for production capacity expansion and supplier base strengthening of long-range multi-service cruise missiles2 7#h7 #gj1jjj1jjj for the development1 production1 and integration of short-range ,navy and ,marine ,corps anti-ship missiles2 7#i7 #ajj1jjj1jjj for the development of an anti-ship seeker for short-range ,army ballistic missiles2 7#aj7 #age1jjj1jjj for production capacity expansion for next-generation ,army medium-range ballistic missiles2 7#aa7 #ej1jjj1jjj for the mitigation of diminishing manufacturing sources for medium-range air-to-air missiles2 7#ab7 #bej1jjj1jjj for the procurement of medium-range air-to-air missiles2 7#ac7 #bbe1jjj1jjj for the expansion of production capacity for medium-range air-to-air missiles2 7#ad7 #ej1jjj1jjj for the development of second sources for components of short-range air-to-air missiles2 7#ae7 #cbe1jjj1jjj for production capacity improvements for air-launched anti-radiation missiles2 7#af7 #ej1jjj1jjj for the accelerated development of ,army next-generation medium-range anti-ship ballistic missiles2 7#ag7 #aad1jjj1jjj for the production of ,army next-generation medium-range ballistic missiles2 7#ah7 #cjj1jjj1jjj for the production of ,army medium-range ballistic missiles2 7#ai7 #he1jjj1jjj for the accelerated development of ,army long-range ballistic missiles2 7#bj7 #djj1jjj1jjj for the production of heavyweight torpedoes2 7#ba7 #bjj1jjj1jjj for the development1 procurement1 and integration of commercial heavyweight torpedoes2 7#bb7 #gj1jjj1jjj for the improvement of heavyweight torpedo maintenance activities2 7#bc7 #bjj1jjj1jjj for the production of lightweight torpedoes2 7#bd7 #ejj1jjj1jjj for the development1 procurement1 and integration of maritime mines2 7#be7 #ej1jjj1jjj for the development1 procurement1 and integration of new underwater explosives2 7#bf7 #ee1jjj1jjj for the development1 procurement1 and integration of lightweight multi-mission torpedoes2 7#bg7 #hj1jjj1jjj for the production of sonobuoys2 7#bh7 #aej1jjj1jjj for the development1 procurement1 and integration of air-delivered long-range maritime mines2 7#bi7 #fa1jjj1jjj for the acceleration of ,navy expeditionary loitering munitions deployment2 7#cj7 #ej1jjj1jjj for the acceleration of one-way attack unmanned aerial systems with advanced autonomy2 7#ca7 #a1jjj1jjj1jjj for the expansion of the one-way attack unmanned aerial systems industrial base2 7#cb7 #c1ejj1jjj1jjj for grants made pursuant to the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#cc7 #a1jjj1jjj1jjj for grants and purchase commitments made pursuant to the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#cd7 #bjj1jjj1jjj for investments in solid rocket motor industrial base through the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#ce7 #djj1jjj1jjj for investments in the emerging solid rocket motor industrial base through the ,industrial ,base ,fund established under section #dhag of title #aj1 ,united ,states ,code2 7#cf7 #db1jjj1jjj for investments in second sources for large-diameter solid rocket motors for hypersonic missiles2 7#cg7 #a1jjj1jjj1jjj for the creation of next-generation automated munitions production factories2 7#ch7 #agj1jjj1jjj for the development of advanced radar depot for repair1 testing1 and production of radar and electronic warfare systems2 7#ci7 #be1jjj1jjj for the expansion of the ,department of ,defense industrial base policy analysis workforce2 7#dj7 #cj1cjj1jjj for the repair of ,army missiles2 7#da7 #ajj1jjj1jjj for the production of small and medium ammunition2 7#db7 #b1ejj1jjj1jjj for additional activities to improve the ,united ,states production of critical minerals through the ,national ,defense ,stockpile1 authorized by subchapter ,,iii of chapter #e of title #ej1 ,united ,states ,code2 7#dc7 #aj1jjj1jjj for the expansion of the ,department of ,defense armaments cooperation workforce2 7#dd7 #ejj1jjj1jjj for the expansion of the ,defense ,exportability ,features program2 7#de7 #cej1jjj1jjj for production of ,navy long-range air and missile defense interceptors2 7#df7 #ic1jjj1jjj for replacement of ,navy long-range air and missile defense interceptors2 7#dg7 #ajj1jjj1jjj for development of a second solid rocket motor source for ,navy air defense and anti ship missiles2 7#dh7 #fe1jjj1jjj for expansion of production capacity of ,missile ,defense ,agency long-range anti-ballistic missiles2 7#di7 #bbe1jjj1jjj for expansion of production capacity for ,navy air defense and anti-ship missiles2 7#ej7 #ajc1cjj1jjj for expansion of depot level maintenance facility for ,navy long-range air and missile defense interceptors2 7#ea7 #ah1jjj1jjj for creation of domestic source for guidance section of ,navy short-range air defense missiles2 7#eb7 #fe1jjj1jjj for integration of ,army medium-range air and missile defense interceptor with ,navy ships2 7#ec7 #agf1ajj1jjj for production of ,army long-range movable missile defense radar2 7#ed7 #ajj1jjj1jjj for accelerated fielding of ,army short-range gun-based air and missile defense system2 7#ee7 #dj1jjj1jjj for development of low-cost alternatives to air and missile defense interceptors2 7#ef7 #ej1jjj1jjj for acceleration of ,army next-generation shoulder-fired air defense system2 7#eg7 #ia1jjj1jjj for production of ,army next-generation shoulder-fired air defense system2 7#eh7 #ejj1jjj1jjj for development1 production1 and integration of counter-unmanned aerial systems programs2 7#ei7 #cej1jjj1jjj for development1 production1 and integration of non-kinetic counter-unmanned aerial systems programs2 7#fj7 #bej1jjj1jjj for development1 production1 and integration of land-based counter-unmanned aerial systems programs2 7#fa7 #bjj1jjj1jjj for development1 production1 and integration of ship-based counter-unmanned aerial systems programs2 and 7#fb7 #djj1jjj1jjj for acceleration of hypersonic strike programs4 7b7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,defense1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #ejj1jjj1jjj to the ,department of ,defense ,credit ,program ,account to carry out the capital assistance program1 including loans1 loan guarantees1 and technical assistance1 established under section #adi7;e7 of title #aj1 ,united ,states ,code1 for critical minerals and related industries and projects1 including related ,covered ,technology ,categories3 ,provided1 ,that-- 7#a7 such amounts are available to subsidize gross obligations for the principal amount of direct loans1 and total loan principal1 any part of which is to be guaranteed1 not to exceed #ajj1jjj1jjj1jjj2 and 7#b7 such amounts are available to cover all costs and expenditures as provided under section #adi7;e77#e77;,b7 of title #aj1 ,united ,states ,code4 #bjjje4 ,enhancement of ,department of ,defense resources for scaling low-cost weapons into production 7a7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #be1jjj1jjj for the ,office of ,strategic ,capital ,global ,technology ,scout program2 7#b7 #a1ajj1jjj1jjj for the expansion of the small unmanned aerial system industrial base2 7#c7 #djj1jjj1jjj for the development and deployment of the ,joint ,fires ,network and associated joint battle management capabilities2 7#d7 #djj1jjj1jjj for the expansion of advanced command-and-control tools to combatant commands and military departments2 7#e7 #ajj1jjj1jjj for the development of shared secure facilities for the defense industrial base2 7#f7 #ej1jjj1jjj for the creation of additional ,defense ,innovation ,unit ,on,ramp ,hubs2 7#g7 #bej1jjj1jjj for the acceleration of ,strategic ,capabilities ,office programs2 7#h7 #fej1jjj1jjj for the expansion of ,mission ,capabilities office joint prototyping and experimentation activities for military innovation2 7#i7 #ejj1jjj1jjj for the accelerated development and integration of advanced #e;,g_/#f;,g technologies for military use2 7#aj7 #be1jjj1jjj for testing of simultaneous transmit and receive technology for military spectrum agility2 7#aa7 #ej1jjj1jjj for the development1 procurement1 and integration of high-altitude stratospheric balloons for military use2 7#ab7 #abj1jjj1jjj for the development1 procurement1 and integration of long-endurance unmanned aerial systems for surveillance2 7#ac7 #dj1jjj1jjj for the development1 procurement1 and integration of alternative positioning and navigation technology to enable military operations in contested electromagnetic environments2 7#ad7 #gej1jjj1jjj for the acceleration of innovative military logistics and energy capability development and deployment2 7#ae7 #abj1jjj1jjj for the acceleration of development of small1 portable modular nuclear reactors for military use2 7#af7 #a1jjj1jjj1jjj for the expansion of programs to accelerate the procurement and fielding of innovative technologies2 7#ag7 #ij1jjj1jjj for the development of reusable hypersonic technology for military strikes2 7#ah7 #b1jjj1jjj1jjj for the expansion of ,defense ,innovation ,unit scaling of commercial technology for military use2 7#ai7 #ejj1jjj1jjj to prevent delays in delivery of attritable autonomous military capabilities2 7#bj7 #a1jjj1jjj1jjj for the development1 procurement1 and integration of low-cost cruise missiles2 7#ba7 #abd1jjj1jjj for improvements to ,test ,resource ,management ,center artificial intelligence capabilities2 7#bb7 #ade1jjj1jjj for the development of artificial intelligence to enable one-way attack unmanned aerial systems and naval systems2 7#bc7 #bej1jjj1jjj for the development of the ,test ,resource ,management ,center digital test environment2 7#bd7 #bej1jjj1jjj for the advancement of the artificial intelligence ecosystem2 7#be7 #bej1jjj1jjj for the expansion of ,cyber ,command artificial intelligence lines of effort2 7#bf7 #bej1jjj1jjj for the acceleration of the ,quantum ,benchmarking ,initiative2 7#bg7 #ejj1jjj1jjj for the expansion and acceleration of qualification activities and technical data management to enhance competition in defense industrial base2 7#bh7 #djj1jjj1jjj for the expansion of the defense manufacturing technology program2 and 7#bi7 #fhe1jjj1jjj for military cryptographic modernization activities4 7b7 ,appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #a1jjj1jjj1jjj to the ,department of ,defense ,credit ,program ,account to carry out the capital assistance program1 including loans1 loan guarantees1 and technical assistance1 established under section #adi7;e7 of title #aj1 ,united ,states ,code3 ,provided1 ,that-- 7#a7 such amounts are available to subsidize gross obligations for the principal amount of direct loans1 and total loan principal1 any part of which is to be guaranteed1 not to exceed #ajj1jjj1jjj1jjj2 and 7#b7 such amounts are available to cover all costs and expenditures as provided under section #adi7;e77#e77;,b7 of title #aj1 ,united ,states ,code4 #bjjjf4 ,enhancement of ,department of ,defense resources for improving the efficiency and cybersecurity of the ,department of ,defense ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #aej1jjj1jjj for business systems replacement to accelerate the audits of the financial statements of the ,department of ,defense pursuant to chapter #i;,a and section #bbbb of title #aj1 ,united ,states ,code2 7#b7 #bjj1jjj1jjj for the deployment of automation and artificial intelligence to accelerate the audits of the financial statements of the ,department of ,defense pursuant to chapter #i;,a and section #bbbb of title #aj1 ,united ,states ,code2 7#c7 #aj1jjj1jjj for the improvement of the budgetary and programmatic infrastructure of the ,office of the ,secretary of ,defense2 and 7#d7 #bj1jjj1jjj for defense cybersecurity programs of the ,defense ,advanced ,research ,projects ,agency4 #bjjjg4 ,enhancement of ,department of ,defense resources for air superiority ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #c1aej1jjj1jjj to increase ,f-#ae;,,ex aircraft production2 7#b7 #cfa1bbj1jjj to prevent the retirement of ,f-#bb aircraft2 7#c7 #abg1dfj1jjj to prevent the retirement of ,f-#ae;,e aircraft2 7#d7 #ej1jjj1jjj to accelerate installation of ,f-#af electronic warfare capability2 7#e7 #aaf1jjj1jjj for ,c-#ag;,a ,mobility ,aircraft ,connectivity2 7#f7 #hd1jjj1jjj for ,,kc-#ace ,mobility ,aircraft ,connectivity2 7#g7 #ddj1jjj1jjj to increase ,c-#acj;,j production2 7#h7 #dgd1jjj1jjj to increase ,,ea-#cg;,b production2 7#i7 #cjj1jjj1jjj for ,air ,force classified programs2 7#aj7 #fgh1jjj1jjj to accelerate the ,collaborative ,combat ,aircraft program2 7#aa7 #djj1jjj1jjj to accelerate production of the ,f-#dg aircraft2 7#ab7 #bcj1jjj1jjj for ,navy classified programs2 7#ac7 #ejj1jjj1jjj accelerate the ,,fa_/,,xx aircraft2 7#ad7 #ajj1jjj1jjj for production of ,advanced ,aerial ,sensors2 7#ae7 #afj1jjj1jjj to accelerate ,v-#bb nacelle improvement2 and 7#af7 #ajj1jjj1jjj to accelerate production of ,,mq-#be aircraft4 #bjjjh4 ,enhancement of resources for nuclear forces 7a7 ,,dod appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #a1ejj1jjj1jjj for risk reduction activities for the ,sentinel intercontinental ballistic missile program2 7#b7 #d1ejj1jjj1jjj for acceleration of the ,b-#ba long-range bomber aircraft2 7#c7 #ejj1jjj1jjj for improvements to the ,minuteman ,,iii intercontinental ballistic missile system2 7#d7 #ajj1jjj1jjj for capability enhancements to intercontinental ballistic missile reentry vehicles2 7#e7 #adh1jjj1jjj for the expansion of ,d#e missile motor production2 7#f7 #djj1jjj1jjj to accelerate the development of ,trident ,d#e,,le#b submarine-launched ballistic missiles2 7#g7 #b1jjj1jjj1jjj to accelerate the development1 procurement1 and integration of the nuclear-armed sea-launched cruise missile2 7#h7 #bb1jjj1jjj to enhance nuclear deterrence through classified programs2 7#i7 #afh1jjj1jjj to accelerate the production of the ,survivable ,airborne ,operations ,center program2 7#aj7 #fe1jjj1jjj to accelerate the modernization of nuclear command1 control1 and communications2 and 7#aa7 #baj1cjj1jjj for the increased production of ,,mh-#aci helicopters4 7b7 ,,nnsa appropriations ,in addition to amounts otherwise available1 there are appropriated to the ,administrator of the ,national ,nuclear ,security ,administration for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bjj1jjj1jjj to perform ,national ,nuclear ,security ,administration ,phase #a studies pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#b7 #edj1jjj1jjj to address deferred maintenance and repair needs of the ,national ,nuclear ,security ,administration pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#c7 #a1jjj1jjj1jjj to accelerate the construction of ,national ,nuclear ,security ,administration facilities pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#d7 #djj1jjj1jjj to accelerate the development1 procurement1 and integration of the warhead for the nuclear-armed sea-launched cruise missile pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#e7 #ejj1jjj1jjj to accelerate primary capability modernization pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 7#f7 #ejj1jjj1jjj to accelerate secondary capability modernization pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja72 and 7#g7 #ajj1jjj1jjj to accelerate domestic uranium enrichment centrifuge deployment for defense purposes pursuant to section #cbaa of the ,national ,nuclear ,security ,administration ,act 7#ej ,u4,s4,c4 #bdja74 #bjjji4 ,enhancement of ,department of ,defense resources to improve capabilities of ,united ,states ,indo-,pacific ,command ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #cfe1jjj1jjj for ,army exercises and operations in the ,western ,pacific area of operations2 7#b7 #ec1jjj1jjj for ,special ,operations ,command exercises and operations in the ,western ,pacific area of operations2 7#c7 #dg1jjj1jjj for ,marine ,corps exercises and operations in ,western ,pacific area of operations2 7#d7 #ij1jjj1jjj for ,air ,force exercises and operations in ,western ,pacific area of operations2 7#e7 #ecb1fjj1jjj for the ,pacific ,air ,force biennial large-scale exercise2 7#f7 #ai1jjj1jjj for the development of naval small craft capabilities2 7#g7 #ce1jjj1jjj for military additive manufacturing capabilities in the ,united ,states ,indo-,pacific ,command area of operations west of the international dateline2 7#h7 #dej1jjj1jjj for the development of airfields within the area of operations of ,united ,states ,indo-,pacific ,command2 7#i7 #a1ajj1jjj1jjj for development of infrastructure within the area of operations of ,united ,states ,indo-,pacific ,command2 7#aj7 #abd1jjj1jjj for mission networks for ,united ,states ,indo-,pacific ,command2 7#aa7 #ajj1jjj1jjj for ,air ,force regionally based cluster pre-position base kits2 7#ab7 #be1jjj1jjj to explore the revitalization of existing ,arctic naval infrastructure2 7#ac7 #ij1jjj1jjj for the accelerated development of non-kinetic capabilities2 7#ad7 #bj1jjj1jjj for ,united ,states ,indo-,pacific ,command military exercises2 7#ae7 #bc1jjj1jjj for anti-submarine sonar arrays2 7#af7 #cj1jjj1jjj for surveillance and reconnaissance capabilities for ,united ,states ,africa ,command2 7#ag7 #cj1jjj1jjj for surveillance and reconnaissance capabilities for ,united ,states ,indo-,pacific ,command2 7#ah7 #djj1jjj1jjj for the development1 coordination1 and deployment of economic competition effects within the ,department of ,defense2 7#ai7 #aj1jjj1jjj for the expansion of ,department of ,defense workforce for economic competition2 7#bj7 #a1jjj1jjj1jjj for offensive cyber operations2 7#ba7 #ejj1jjj1jjj for personnel and operations costs associated with forces assigned to ,united ,states ,indo-,pacific ,command2 7#bb7 #cjj1jjj1jjj for the procurement of mesh network communications capabilities for ,special ,operations ,command ,pacific2 7#bc7 #hej1jjj1jjj for the replenishment of military articles2 7#bd7 #bjj1jjj1jjj for acceleration of ,guam ,defense ,system program2 7#be7 #d1jbi1jjj1jjj for classified military space superiority programs2 7#bf7 #fh1jjj1jjj for ,space ,force facilities improvements2 7#bg7 #ajj1jjj1jjj for ground moving target indicator military satellites2 and 7#bh7 #ebh1jjj1jjj for ,,darc and ,,silentbarker military space situational awareness programs4 #bjjaj4 ,enhancement of ,department of ,defense resources for improving the readiness of the ,armed ,forces ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #a1djj1jjj1jjj for a pilot program on ,,opn-#h maritime spares and repair rotable pool2 7#b7 #gjj1jjj1jjj for a pilot program on ,,opn-#h maritime spares and repair rotable pool for amphibious ships2 7#c7 #b1aah1jjj1jjj for spares and repairs to keep ,air ,force aircraft mission capable2 7#d7 #a1ejj1jjj1jjj for ,army depot modernization and capacity enhancement2 7#e7 #b1jjj1jjj1jjj for ,navy depot and shipyard modernization and capacity enhancement2 7#f7 #bej1jjj1jjj for ,air ,force depot modernization and capacity enhancement2 7#g7 #a1cia1jjj1jjj for the enhancement of ,special ,operations ,command equipment and readiness2 7#h7 #ejj1jjj1jjj for ,national ,guard unit readiness2 7#i7 #djj1jjj1jjj for ,marine ,corps readiness and capabilities2 7#aj7 #bj1jjj1jjj for upgrades to ,marine ,corps utility helicopters2 7#aa7 #caj1jjj1jjj for next-generation vertical lift1 assault1 and intra-theater aeromedical evacuation aircraft2 7#ab7 #ge1jjj1jjj for the procurement of anti-lock braking systems for ,army wheeled transport vehicles2 7#ac7 #bcj1jjj1jjj for the procurement of ,army wheeled combat vehicles2 7#ad7 #fc1jjj1jjj for the development of advanced rotary-wing engines2 7#ae7 #bda1jjj1jjj for the development1 procurement1 and integration of ,marine ,corps amphibious vehicles2 7#af7 #bej1jjj1jjj for the procurement of ,army tracked combat transport vehicles2 and 7#ag7 #ih1jjj1jjj for additional ,army light rotary-wing capabilities4 #bjjaa4 ,improving ,department of ,defense border support and counter-drug missions ,in addition to amounts otherwise available1 there are appropriated to the ,secretary of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 #e1jjj1jjj1jjj for activities in support of border operations1 including deployment of military personnel1 operations and maintenance1 counter-narcotics and counter-transnational criminal organization mission support1 the operation of and construction in national defense areas1 the temporary detention of migrants on ,department of ,defense installations4 #bjjab4 ,department of ,defense oversight 7a7 ,office of the ,secretary of ,defense ,in addition to amounts otherwise available1 there is appropriated to the ,inspector ,general of the ,department of ,defense for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available through ,september #cj1 #bjbi1 to carry out this section4 7b7 ,oversight of programs ,the ,inspector ,general shall monitor ,department of ,defense activities for which funding is appropriated in this title1 including-- 7#a7 programs with mutual technological dependencies2 7#b7 programs with related data management and data ownership considerations2 7#c7 programs particularly vulnerable to supply chain disruptions and long lead time components2 and 7#d7 programs involving classified matters4 7c7 ,classified matters ,not later than #cj days after the date of the enactment of this title1 the ,chairs of the ,committees on ,armed ,services of the ,senate and ,house of ,representatives shall jointly transmit to the ,department of ,defense a classified memorandum regarding amounts made available in this title related to classified matters4 #bjjac4 ,military construction projects authorized 7a7 ,authorization of appropriations ,funds are hereby authorized to be appropriated for military construction1 land acquisition1 and military family housing functions of each military department 7as defined in section #aja7;a7 of title #aj1 ,united ,states ,code7 as specified in this title4 7b7 ,spending plan ,not later than #cj days after the date of the enactment of this title1 the ,secretary of each military department shall submit to the ,committees on ,armed ,services of the ,senate and ,house of ,representatives a detailed spending plan by project for all funds made available by this title to be expended on military construction projects4 #bjjad4 ,plan required 7a7 ,in general ,not later than #de days after the date of the enactment of this title1 the ,secretary of ,defense and the ,administrator of the ,national ,nuclear ,security ,agency1 as appropriate1 shall submit to the ,committees on ,armed ,services of the ,senate and the ,house of ,representatives a spending1 expenditure1 or operating plan for amounts made available pursuant to this title4 ,such plan shall include the same level of detail as required for the report submitted under section #hjjg of division ,a of the ,further ,consolidated ,appropriations ,act1 #bjbd 7,public ,law #aah-dg2 #ach ,stat4 #dhb74 7b7 ,expenditure report ,not later than one year after the date of enactment of this title1 and annually thereafter1 the ,secretary and the ,administrator of the ,national ,nuclear ,security ,agency1 as appropriate1 shall submit to the ,committees on ,armed ,services of the ,senate and the ,house of ,representative a report that includes a description of any expenditures made pursuant to the plan required under subsection 7a74 #bjjae4 ,limitation on availability of funds ,the funds made available under this title may not be used to enter into any agreement under which any payment of such funds could be outlaid or disbursed after ,september #cj1 #bjcd4 ,,iii ,committee on ,education and ,workforce ,a ,student ,eligibility #cjjja4 ,student eligibility 7a7 ,in general ,section #dhd7;a77#e7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia7;a77#e77 is amended to read as follows3 7#e7 be-- 7,a7 a citizen or national of the ,united ,states2 7,b7 an alien who is lawfully admitted for permanent residence under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq472 7,c7 an alien who-- 7i7 is a citizen or national of the ,republic of ,cuba2 7ii7 is the beneficiary of an approved petition under section #bjc7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;a772 7iii7 meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available2 7iv7 is not otherwise inadmissible under section #bab7;a7 of such ,act 7#h ,u4,s4,c4 #aahb7;a772 and 7v7 is physically present in the ,united ,states pursuant to a grant of parole in furtherance of the commitment of the ,united ,states to the minimum level of annual legal migration of ,cuban nationals to the ,united ,states specified in the ,u4,s4-,cuba ,joint ,communiqu on ,migration1 done at ,new ,york ,september #i1 #aiid1 and reaffirmed in the ,cuba-,united ,states3 ,joint ,statement on ,normalization of ,migration1 ,building on the ,agreement of ,september #i1 #aiid1 done at ,new ,york ,may #b1 #aiie2 or 7,d7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif 7#h ,u4,s4,c4 #afab7;b77#b77;,g772 and 4 7b7 ,effective date and application ,the amendment made by subsection 7a7 shall take effect on ,july #a1 #bjbe1 and shall apply with respect to award year #bjbe-bjbf and each subsequent award year1 as determined under the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq474 #cjjjb4 ,amount of need2 cost of attendance2 median cost of college 7a7 ,amount of need ,section #dga of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgkk7 is amended by amending paragraph 7#a7 to read as follows3 7#a7 7,a7 for award year #bjbe-bjbf1 the cost of attendance of such student2 or 7,b7 for award year #bjbf-bjbg1 and each subsequent award year1 the median cost of college of the program of study of such student1 minus 4 7b7 ,cost of attendance of a program of study 7#a7 ,determination of cost of attendance of a program of study 7,a7 ,in general ,section #dgb7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgll7a77 is amended-- 7i7 in paragraph 7#a71 by striking carrying the same academic workload and inserting enrolled in the same program of study2 7ii7 in paragraph 7#b71 by striking same course of study and inserting same program of study2 and 7iii7 in paragraph 7#ad71 by striking program and inserting program of study4 7,b7 ,effective date ,the amendments made by subparagraph 7,a7 shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each subsequent award year1 as determined under the ,higher ,education ,act of #aife4 7#b7 ,disclosure ,section #dgb7;c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgll7c77 is amended-- 7,a7 by inserting of each program of study at the institution after cost of attendance2 and 7,b7 by striking of the institution and inserting of such programs of study at the institution4 7c7 ,determination of median cost of college ,part ,f of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgkk7 is amended by inserting after section #dgb 7as so amended71 the following3 #dgb;,a4 ,determination of median cost of college 7a7 ,in general ,for the purpose of this title1 the term median cost of college1 when used with respect to a program of study1 offered by one or more institutions of higher education for an award year1 means the median of the cost of attendance of the program of study 7as determined under section #dgb7 across all institutions of higher education offering such a program of study for the preceding award year4 7b7 ,program of study defined ,in this section and section #dgb1 and part ,d3 7#a7 ,in general ,the term program of study-- 7,a7 means an eligible program at an institution of higher education that is classified by a combination of-- 7i7 one or more ,,cip codes2 and 7ii7 one credential level1 determined by the credential awarded upon completion of the program2 and 7,b7 does not include a program of study abroad4 7#b7 ,,cip code ,the term ,,cip code means the six-digit taxonomic identification code assigned by an institution of higher education to a specific program of study at the institution1 determined by the institution of higher education in accordance with the ,classification of ,instructional ,programs published by the ,national ,center for ,education ,statistics4 7#c7 ,credential level 7,a7 ,in general ,the term #8credential level' means the level of the degree or other credential awarded by an institution of higher education to students who complete a program of study of the institution4 ,each degree or other credential awarded by an institution shall be categorized by the institution as either undergraduate credential level or graduate credential level4 7,b7 ,undergraduate credential ,when used with respect to a credential or credential level1 the term #8undergraduate credential' includes credentials such as an undergraduate certificate1 an associate degree1 a bachelor's degree1 and a post-baccalaureate certificate 7including the coursework specified in paragraphs 7#c77;,b7 and 7#d77;,b7 of section #dhd7;b774 7,c7 ,graduate credential ,when used with respect to a credential or credential level1 the term #8graduate credential' includes credentials such as a master's degree1 a doctoral degree1 a professional degree1 and a postgraduate certificate4 4 7d7 ,exemption of certain assets 7#a7 ,in general ,section #dhj7;f77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgvv7f77#b77 is amended-- 7,a7 by striking net value of the and inserting the following3 net value of-- 7,a7 the 2 7,b7 by striking the period at the end and inserting a semicolon2 and 7,c7 by adding at the end the following3 7,b7 a family farm on which the family resides2 or 7,c7 a small business with not more than #ajj full-time or full-time equivalent employees 7or any part of such a small business7 that is owned and controlled by the family4 4 7#b7 ,effective date ,the amendments made by paragraph 7#a7 shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each subsequent award year1 as determined under the ,higher ,education ,act of #aife4 ,b ,loan ,limits #cjjaa4 ,loan ,limits 7a7 ,terminations of and restrictions on loan authority 7#a7 ,termination of authority to make subsidized loans to undergraduate students ,section #dee7;a77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77#c77 is amended by adding at the end the following3 7,c7 ,termination of authority to make subsidized loans to undergraduate students ,notwithstanding any provision of this part or part ,b1 except as provided in paragraph 7#d71 for any period of instruction beginning on or after ,july #a1 #bjbf-- 7i7 an undergraduate student shall not be eligible to receive a ,federal ,direct ,stafford loan under this part2 and 7ii7 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans such a student may borrow in any academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be the maximum annual amount for such student determined under paragraph 7#e774 4 7#b7 ,termination of authority to make ,federal direct ,,plus loans to any student borrower ,section #dee7;a77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77#c77 is further amended by adding at the end the following3 7,d7 ,termination of authority to make ,federal ,direct ,,plus ,loans to any student borrower ,notwithstanding any provision of this part or part ,b1 except as provided in paragraph 7#d71 for any period of instruction beginning on or after ,july #a1 #bjbf1 a graduate student or professional student shall not be eligible to receive a ,federal ,direct ,,plus ,loan under this part4 4 7#c7 ,restriction on authority to make ,federal direct ,,plus loans to any parent borrower ,section #dee7;a77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77#c77 is further amended by adding at the end the following3 7,e7 ,restriction on authority to make ,federal ,direct ,,plus ,loans to any parent borrower 7i7 ,in general ,notwithstanding any provision of this part or part ,b1 except as provided in clause 7ii7 and paragraph 7#d71 for any period of instruction beginning on or after ,july #a1 #bjbf1 a parent1 on behalf of a dependent student1 shall not be eligible to receive a ,federal ,direct ,,plus ,loan under this part4 7ii7 ,exception ,a parent may receive a ,federal ,direct ,,plus ,loan under this part1 on behalf of a dependent student1 in any academic year 7as defined in section #dha7;a77#b77 or its equivalent if-- 7,i7 such student borrows the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans such student may borrow in such academic year2 and 7,,ii7 such maximum annual amount is less than the cost of attendance of the program of study of such student4 4 7#d7 ,conforming amendments ,section #dee7;a77#c7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77#c77 is further amended-- 7,a7 in the paragraph heading1 by striking ,termination of authority to make interest subsidized loans to graduate and professional students and inserting ,terminations of and restrictions on loan authority2 7,b7 in subparagraph 7,a7-- 7i7 in the heading1 by striking ,in general and inserting ,termination of authority to make subsidized loans to graduate and professional students2 7ii7 in the matter preceding clause 7i71 by striking beginning on or after ,july #a1 #bjab2 7iii7 in clause 7i71 by striking a graduate and inserting beginning on or after ,july #a1 #bjab1 a graduate2 and 7iv7 in clause 7ii71 by striking the maximum annual amount of ,federal and inserting beginning on or after ,july #a1 #bjab1 and ending ,june #cj1 #bjbf1 the maximum annual amount of ,federal2 and 7,c7 in subparagraph 7,b7-- 7i7 in the heading1 by striking ,exception and inserting ,exception for subsidized loans to individuals enrolled in certain course work4 7ii7 by striking ,subparagraph 7,a7 and inserting ,for any period of instruction beginning on or after ,july #a1 #bjab1 and ending ,june #cj1 #bjbf1 subparagraph 7,a74 7b7 ,interim rules for enrolled borrowers ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is amended by adding at the end the following3 7#d7 ,interim exception for certain students 7,a7 ,application of prior limits ,subparagraphs 7,c71 7,d71 and 7,e7 of paragraph 7#c71 and paragraphs 7#e7 and 7#f71 shall not apply1 during the expected time to credential described in subparagraph 7,b71 with respect to an individual who1 as of ,june #cj1 #bjbf-- 7i7 is enrolled in a program of study at an institution of higher education2 and 7ii7 has received a loan 7or on whose behalf a loan was made7 under this part for such program of study4 7,b7 ,expected time to credential ,for purposes of this paragraph1 the expected time to credential of an individual shall be equal to the lesser of-- 7i7 three academic years2 or 7ii7 the period determined by calculating the difference between-- 7,i7 the program length 7as defined in section #dbj,w7 for the program of study in which the individual is enrolled2 and 7,,ii7 the period of such program of study that such individual has completed as of the date of the determination under this subparagraph4 4 7c7 ,loan limits for unsubsidized loans and certain ,federal ,direct ,,plus ,loans 7#a7 ,annual and aggregate unsubsidized loan limits ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is further amended by adding at the end the following3 7#e7 ,annual and aggregate unsubsidized loan limits 7,a7 ,undergraduate students 7i7 ,annual loan limits ,notwithstanding any provision of this part or part ,b1 subject to subparagraph 7,c7 and except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans that an undergraduate student may borrow in any academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be the difference between-- 7,i7 the amount of the median cost of college of the program of study in which the student is enrolled2 and 7,,ii7 the amount of the ,federal ,pell ,grant under section #dja awarded to the student for such academic year4 7ii7 ,aggregate limits ,notwithstanding any provision of this part or part ,b1 except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of ,federal ,direct ,unsubsidized ,stafford loans that a student may borrow for programs of study that award an undergraduate credential upon completion of such a program shall be #ej1jjj4 7,b7 ,graduate and professional students 7i7 ,annual limits ,notwithstanding any provision of this part or part ,b1 subject to subparagraph 7,c7 and except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans that a graduate student or professional student may borrow in any academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be the amount of the median cost of college of the program of study in which the student is enrolled4 7ii7 ,aggregate limits ,notwithstanding any provision of this part or part ,b1 except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of ,federal ,direct ,unsubsidized ,stafford loans that1 in addition to the maximum aggregate amount described in subparagraph 7,a77ii7-- 7,i7 a graduate student-- 7aa7 who is not 7and has not been7 a professional student1 may borrow for programs of study described in subparagraph 7,d77i7 shall be #ajj1jjj2 or 7bb7 who is 7or has been7 a professional student1 may borrow for programs of study described in subparagraph 7,d77i7 shall be an amount equal to-- 7,,aa7 #aej1jjj1 minus 7,,bb7 the amount such student borrowed for programs of study described in subclauses 7,i7 and 7,,ii7 of subparagraph 7,d77ii72 and 7,,ii7 a professional student-- 7aa7 who is not 7and has not been7 a graduate student1 may borrow for programs of study described in subclauses 7,i7 and 7,,ii7 of subparagraph 7,d77ii7 shall be #aej1jjj2 or 7bb7 who is 7or has been7 a graduate student1 may borrow for programs of study described in subclauses 7,i7 and 7,,ii7 of subparagraph 7,d77ii7 shall be an amount equal to-- 7,,aa7 #aej1jjj1 minus 7,,bb7 the amount such student borrowed for programs of study described in subparagraph 7,d77i74 7,c7 ,less than full-time enrollment ,in any case where a student is enrolled in an program of study of an institution of higher education on less than a full-time basis during any academic year1 the amount of a loan that student may borrow for an academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be reduced in direct proportion to the degree to which that student is not so enrolled on a full-time basis1 rounded to the nearest whole percentage point1 as provided in a schedule of reductions published by the ,secretary computed for purposes of this paragraph4 7,d7 ,definition ,for purposes of this subsection3 7i7 ,graduate student ,the term graduate student means a student enrolled in a program of study that awards a graduate credential 7other than a professional degree7 upon completion of the program4 7ii7 ,professional student ,the term professional student means a student enrolled in a program of study that-- 7,i7 awards a professional degree upon completion of the program2 or 7,,ii7 provides the training described in part #ada of title #ad1 ,code of ,federal ,regulations 7or any successor regulations74 7iii7 ,undergraduate student ,the term undergraduate student means a student enrolled in a program of study that awards an undergraduate credential upon completion of the program4 4 7#b7 ,annual and aggregate ,federal direct ,,plus loans limits for parent borrowers ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is further amended by adding at the end the following3 7#f7 ,annual and aggregate ,federal direct ,,plus loans limits for parent borrowers 7,a7 ,annual limits ,notwithstanding any provision of this part or part ,b1 subject to paragraph 7#c77;,e7 and except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum annual amount of ,federal ,direct ,,plus loans that a parent may borrow1 on behalf of a dependent student1 in any academic year 7as defined in section #dha7;a77#b77 or its equivalent shall be the amount equal to-- 7i7 the cost of attendance of the program of study of such student2 minus 7ii7 the maximum annual amount of ,federal ,direct ,unsubsidized ,stafford loans such student may borrow in such academic year4 7,b7 ,lifetime maximum aggregate limits ,notwithstanding any provision of this part or part ,b1 subject to paragraph 7#c77;,e7 and except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of ,federal ,direct ,,plus loans that a parent may borrow on behalf of dependent students shall be #ej1jjj1 without regard to-- 7i7 the number of dependent students on behalf of whom such parent borrows such a loan2 or 7ii7 any amounts repaid1 forgiven1 canceled1 or otherwise discharged on any such loan4 4 7#c7 ,lifetime maximum aggregate amount for all students ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is further amended by adding at the end the following3 7#g7 ,lifetime maximum aggregate amount for all students ,notwithstanding any provision of this part or part ,b1 except as provided in paragraph 7#d71 beginning on ,july #a1 #bjbf1 the maximum aggregate amount of loans made1 insured1 or guaranteed under this title that a student may borrow 7other than a ,federal ,direct ,,plus loan1 or loan under section #dbh;,b1 made to the student as a parent borrower on behalf of a dependent student7 shall be #bjj1jjj1 without regard to any amounts repaid1 forgiven1 canceled1 or otherwise discharged on any such loan4 4 7#d7 ,institutionally determined limits ,section #dee7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7a77 is further amended by adding at the end the following3 7#h7 ,institutionally determined limits ,notwithstanding the annual loan limits described in subparagraphs 7,a77i7 and 7,b77i7 of paragraph 7#e7 and subparagraph 7,a7 of paragraph 7#f71 beginning on ,july #a1 #bjbf1 an institution of higher education 7at the discretion of a financial aid administrator at the institution7 may limit the total amount of loans made under this part for a program of study for an academic year 7as defined in section #dha7;a77#b77 that a student may borrow1 and that a parent may borrow on behalf of such student1 as long as any such limit is applied consistently to all students enrolled in such program of study4 4 ,c ,loan ,repayment #cjjba4 ,loan repayment 7a7 ,transition to income-based repayment plans 7#a7 ,authority to transition to income-based repayment plans 7,a7 ,authority to carry out transition ,beginning on the date of enactment of this title1 the ,secretary of ,education shall take such steps as may be necessary to apply the repayment plan under section #dic;,c of the ,higher ,education ,act of #aife 7as amended by this title7 to the loans of each borrower who1 on the day before such date of enactment1 is in a repayment status in accordance with1 or an administrative forbearance associated with1 an income-contingent repayment plan authorized under section #dee7;e7 of the ,higher ,education ,act of #aife 7as in effect on the day before the date of enactment of this title74 7,b7 ,deadline for transition ,the ,secretary shall complete the application of the repayment plan under section #dic;,c to the loans described in paragraph 7#a7 as soon as practicable1 but not later than #i months after the date of enactment of this title4 7#b7 ,limitation of regulatory authority ,the ,secretary may not establish1 promulgate1 issue1 or modify any regulations or guidance with respect to any income-based repayment plan under the ,higher ,education ,act of #aife1 except that the ,secretary may-- 7,a7 during the #bgj-;day period after the date of enactment of this title1 issue an interim final rule as necessary for the application of the repayment plan under section #dic;,c of such ,act of #aife in accordance with paragraph 7#a72 7,b7 during the #bgj-;day period after the date of enactment of this title1 issue an interim final rule as necessary to implement the amendments to such section #dic;,c made by subsection 7f7 of this title2 and 7,c7 during the #ah-month period after the date of enactment of this title1 issue an interim final rule as necessary to implement the income-based ,repayment ,assistance ,program under section #dee7q7 of such ,act of #aife 7as added by this title74 7#c7 ,waiver of negotiated rulemaking ,any guidance or regulations issued or modified in accordance with subparagraph 7,a7 or 7,b7 of paragraph 7#b7 shall not be subject to negotiated rulemaking requirements under section #dib of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;a74 7b7 ,repayment plans ,section #dee7;d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7d77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in the matter preceding subparagraph 7,a71 by inserting before ,july #a1 #bjbf1 who has not received a loan made under this part on or after ,july #a1 #bjbf1 after made under this part2 7,b7 by amending subparagraph 7,d7 to read as follows3 7,d7 beginning on ,july #a1 #bjbf1 the income-based ,repayment ,assistance ,plan under subsection 7q71 provided that-- 7i7 the borrower is required to pay each outstanding loan of the borrower made under this part under such ,repayment ,assistance ,plan2 7ii7 such ,plan shall not be available to borrowers with an excepted loan 7as defined in paragraph 7#g772 and 7iii7 the borrower may not change the borrower's selection of the ,repayment ,assistance ,plan except in accordance with paragraph 7#g77;,c74 2 and 7,c7 in subparagraph 7,e7-- 7i7 by striking that enables borrowers who have a partial financial hardship to make a lower monthly payment2 and 7ii7 by striking a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on such ,federal ,direct ,,plus ,loan or a loan under section #dbh;,b made on behalf of a dependent student and inserting an excepted ,consolidation ,loan 7as defined in section #dic;,c7a77#b772 7#b7 in paragraph 7#e71 by amending subparagraph 7,b7 to read as follows3 7,b7 repay the loan pursuant to an income-based repayment plan under subsection 7q7 or section #dic;,c1 as applicable4 2 and 7#c7 by adding at the end the following3 7#f7 ,termination and limitation of repayment authority 7,a7 ,sunset of repayment plans available before ,july #a1 #bjbf ,paragraphs 7#a7 through 7#d7 of this subsection shall only apply to loans made under this part before ,july #a1 #bjbf4 7,b7 ,prohibitions ,the ,secretary may not1 for any loan made under this part on or after ,july #a1 #bjbf-- 7i7 authorize a borrower of such a loan to repay such loan pursuant to a repayment plan that is not described in paragraph 7#g77;,a72 or 7ii7 carry out or modify a repayment plan that is not described in such paragraph4 7#g7 ,repayment plans for loans made on or after ,july #a1 #bjbf 7,a7 ,design and selection ,beginning on ,july #a1 #bjbf1 the ,secretary shall offer a borrower of a loan made under this part on or after such date 7including such a borrower who also has a loan made under this part before such date7 two plans for repayment of the borrower's loans under this part1 including principal and interest on such loans4 ,the borrower shall be entitled to accelerate1 without penalty1 repayment on such loans4 ,the borrower may choose-- 7i7 a standard repayment plan-- 7,i7 with a fixed monthly repayment amount paid over a fixed period of time equal to the applicable period determined under subclause 7,,ii72 and 7,,ii7 with the applicable period of time for repayment determined based on the total outstanding principal of all loans of the borrower made under this part before1 on1 or after ,july #a1 #bjbf1 at the time the borrower is entering repayment under such plan1 as follows-- 7aa7 for a borrower with total outstanding principal of less than #be1jjj1 a period of #aj years2 7bb7 for a borrower with total outstanding principal of not less than #be1jjj and less than #ej1jjj1 a period of #ae years2 7cc7 for a borrower with total outstanding principal of not less than #ej1jjj and less than #ajj1jjj1 a period of #bj years2 and 7dd7 for a borrower with total outstanding principal of #ajj1jjj or more1 a period of #be years2 or 7ii7 the income-based ,repayment ,assistance ,plan under subsection 7q74 7,b7 ,selection by ,secretary ,if a borrower of a loan made under this part on or after ,july #a1 #bjbf1 does not select a repayment plan described in subparagraph 7,a71 the ,secretary shall provide the borrower with the standard repayment plan described in subparagraph 7,a77i74 7,c7 ,selection available for each new loan2 selection applies to all outstanding loans ,each time a borrower receives a loan made under this part on or after ,july #a1 #bjbf1 the borrower may select either the standard repayment plan under subparagraph 7,a77i7 or the ,repayment ,assistance ,plan under subparagraph 7,a77ii71 provided that the borrower is required to pay each outstanding loan of the borrower made under this part under such selected repayment plan4 7,d7 ,permissible changes of repayment plan 7i7 ,changing from standard repayment plan ,a borrower may change the borrower's selection of the standard repayment plan under subparagraph 7,a77i71 or the ,secretary's selection of such plan for the borrower under subparagraph 7,c71 as the case may be1 to the ,repayment ,assistance ,plan under subparagraph 7,a77ii7 at any time4 7ii7 ,limited change from ,repayment ,assistance ,plan ,a borrower may not change the borrower's selection of the ,repayment ,assistance ,plan under subparagraph 7,a77ii71 except in accordance with subparagraph 7,c74 7,e7 ,special rule for excepted loan borrowers with loans made on or after ,july #a1 #bjbf 7i7 ,standard repayment plan required ,notwithstanding subparagraphs 7,a7 through 7,d71 beginning on ,july #a1 #bjbf1 the ,secretary shall require a borrower who has an excepted loan and who has received a loan made under this part on or after such date to repay each outstanding loan of the borrower made under this part1 including principal and interest on such loans1 under the standard repayment plan under subparagraph 7,a77i74 ,the borrower shall be entitled to accelerate1 without penalty1 repayment on such loans4 7ii7 ,excepted loan defined ,for the purposes of this paragraph1 the term excepted loan means a loan with an outstanding balance that is-- 7,i7 a ,federal ,direct ,,plus ,loan that is made on behalf of a dependent student2 or 7,,ii7 a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to the discharge the liability on-- 7aa7 an excepted ,,plus loan1 as defined in section #dic;,c7a77#a72 or 7bb7 an excepted consolidation loan 7as such term is defined in section #dic;,c7a77#b77;,a71 notwithstanding subparagraph 7,b7 of such section74 7,f7 ,treatment of borrowers without loans made on or after ,july #a1 #bjbf ,a borrower who has an outstanding loan 7including an excepted loan7 made under this part before ,july #a1 #bjbf1 and who has not received a loan made under this part on or after ,july #a1 #bjbf1 shall not be eligible to change the borrower's selection of a repayment plan to the standard repayment plan under subparagraph 7,a77i74 4 7c7 ,elimination of authority to provide income contingent repayment plans 7#a7 ,repeal ,subsection 7e7 of section #dee the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7e77 is repealed4 7#b7 ,further amendments to eliminate income contingent repayment 7,a7 ,section #dbh of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh7 is amended-- 7i7 in subsection 7b77#a77;,d71 by striking be subject to income contingent repayment in accordance with subsection 7m7 and inserting be subject to income-based repayment in accordance with subsection 7m72 and 7ii7 in subsection 7m7-- 7,i7 in the subsection heading1 by striking ,income ,contingent and2 7,,ii7 by amending paragraph 7#a7 to read as follows3 7#a7 ,authority of ,secretary to require ,the ,secretary may require borrowers who have defaulted on loans made under this part that are assigned to the ,secretary under subsection 7c77#h7 to repay those loans pursuant to an income-based repayment plan under section #dee7q7 or section #dic;,c1 as applicable4 2 and 7,,iii7 in the heading of paragraph 7#b71 by striking income contingent or4 7,b7 ,section #dbh;,c of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-c7 is amended-- 7i7 in subsection 7a77#c77;,b77i77,v77aa71 by striking for the purposes of obtaining income contingent repayment or income-based repayment and inserting for the purposes of qualifying for an income-based repayment plan under section #dee7q7 or section #dic;,c1 as applicable2 7ii7 in subsection 7b77#e71 by striking be repaid either pursuant to income contingent repayment under part ,d of this title1 pursuant to income-based repayment under section #dic;,c1 or pursuant to any other repayment provision under this section and inserting be repaid pursuant to an income-based repayment plan under section #dic;,c or any other repayment provision under this section2 and 7iii7 in subsection 7c7-- 7,i7 in paragraph 7#b77;,a71 by striking or by the terms of repayment pursuant to income contingent repayment offered by the ,secretary under subsection 7b77#e7 and inserting or by the terms of repayment pursuant to an income-based repayment plan under section #dic;,c2 and 7,,ii7 in paragraph 7#c77;,b71 by striking except as required by the terms of repayment pursuant to income contingent repayment offered by the ,secretary under subsection 7b77#e7 and inserting except as required by the terms of repayment pursuant to an income-based repayment plan under section #dic;,c4 7,c7 ,section #dhe7;d77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajib7;d77#a77 is amended by striking income-contingent and4 7,d7 ,section #did7;a77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;h7a77#b77 is amended-- 7i7 in the paragraph heading1 by striking ,income-contingent and income-based and inserting ,income-based2 7ii7 in subparagraph 7,a7-- 7,i7 in the matter preceding clause 7i71 by striking income-contingent or2 and 7,,ii7 in clause 7ii77,i71 by inserting 7as in effect on the day before the date of repeal of subsection 7e7 of section #dee7 after section #dee7;e77#h74 7d7 ,repayment ,assistance ,plan ,section #dee of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7 is amended by adding at the end the following new subsection3 7q7 ,repayment ,assistance ,plan 7#a7 ,in general ,notwithstanding any other provision of this ,act1 beginning on ,july #a1 #bjbf1 the ,secretary shall carry out an income-based repayment plan 7to be known as the ,repayment ,assistance ,plan71 that shall have the following terms and conditions3 7,a7 ,the total monthly repayment amount owed by a borrower for all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan shall be equal to the applicable monthly payment of a borrower calculated under paragraph 7#c77;,b71 except that the borrower may not be precluded from repaying an amount that exceeds such amount for any month4 7,b7 ,the ,secretary shall apply the borrower's applicable monthly payment under this paragraph first toward interest due on each such loan1 next toward any fees due on each loan1 and then toward the principal of each loan4 7,c7 ,any principal due and not paid under subparagraph 7,b7 or paragraph 7#b77;,b7 shall be deferred4 7,d7 ,a borrower who is not in a period of deferment or forbearance shall make an applicable monthly payment for each month until the earlier of-- 7i7 the date on which the outstanding balance of principal and interest due on all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan is #j2 or 7ii7 the date on which the borrower has made #cfj qualifying monthly payments4 7,e7 ,the ,secretary shall repay or cancel any outstanding balance of principal and interest due on a loan made under this part to a borrower-- 7i7 who1 for any period of time1 participated in the ,repayment ,assistance ,plan under this subsection2 7ii7 whose most recent payment for such loan prior to the loan cancellation under this subparagraph was made under such ,repayment ,assistance ,plan2 and 7iii7 who has made #cfj qualifying monthly payments on such loan4 7,f7 ,for the purposes of this subsection1 the term qualifying monthly payment means any of the following3 7i7 ,an on-time applicable monthly payment under this subsection4 7ii7 ,an on-time monthly payment under the standard repayment plan under subsection 7d77#g77;,a77i7 of not less than the monthly payment required under such plan4 7iii7 ,a monthly payment under any repayment plan of not less than the monthly payment that would be required under a standard repayment plan under section #dee7;d77#a77;,a7 with a repayment period of #aj years4 7iv7 ,a monthly payment under section #dic;,c of not less than the monthly payment required under such section1 including a monthly payment equal to the minimum payment amount permitted under such section4 7v7 ,a monthly payment made before the date of enactment of this subsection under an income-contingent repayment plan carried out under section #dee7;d77#a77;,d7 7or under an alternative repayment plan in lieu of repayment under such an income-contingent repayment plan1 if placed in such an alternative repayment plan by the ,secretary7 of not less than the monthly payment required under such a plan1 including a monthly payment equal to the minimum payment amount permitted under such a plan4 7vi7 ,a month when the borrower did not make a payment because the borrower was in deferment due to an economic hardship described in section #dce7o74 7vii7 ,a month that ended before the date of enactment of this subsection when the borrower did not make a payment because the borrower was in a period deferment or forbearance described in section #fhe4bji7k77#d77;iv7 of title #cd1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this subsection74 7,g7 ,with respect to carrying out section #did7;a77#b7 for the ,repayment ,assistance ,plan1 an individual may elect to opt out of the disclosures required under section #did7;a77#b77;,a77ii7 in accordance with the procedures established under section #dic;,c7c77#b77;,b74 7#b7 ,balance assistance for distressed borrowers 7,a7 ,interest subsidy ,with respect to a borrower of a loan made under this part1 for each month for which such a borrower makes an on-time applicable monthly payment required under paragraph 7#a77;,a7 and such monthly payment is insufficient to pay the total amount of interest that accrues for the month on all loans of the borrower repaid pursuant to the ,repayment ,assistance ,plan under this subsection1 the amount of interest accrued and not paid for the month shall not be charged to the borrower4 7,b7 ,matching principal payment ,with respect to a borrower of a loan made under this part and not in a period of deferment or forbearance1 for each month for which a borrower makes an on-time applicable monthly payment required under paragraph 7#a77;,a7 and such monthly payment reduces the total outstanding principal balance of all loans of the borrower repaid pursuant to the ,repayment ,assistance ,plan under this subsection by less than #ej1 the ,secretary shall reduce such total outstanding principal balance of the borrower by an amount that is equal to-- 7i7 the amount that is the lesser of-- 7,i7 #ej2 or 7,,ii7 the total amount paid by the borrower for such month pursuant to paragraph 7#a77;,a71 minus 7ii7 the total amount paid by the borrower for such month pursuant to paragraph 7#a77;,a7 that is applied to such total outstanding principal balance4 7#c7 ,definitions ,in this paragraph3 7,a7 ,adjusted gross income ,the term adjusted gross income1 when used with respect to a borrower1 means the adjusted gross income 7as such term is defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the borrower 7and the borrower's spouse1 as applicable7 for the most recent taxable year1 except that1 in the case of a married borrower who files a separate ,federal income tax return1 the term does not include the adjusted gross income of the borrower's spouse4 7,b7 ,applicable monthly payment 7i7 ,in general ,except as provided in clause 7ii71 7iii71 or 7vi71 the term applicable monthly payment means1 when used with respect to a borrower1 the amount equal to-- 7,i7 the applicable base payment of the borrower1 divided by #ab2 minus 7,,ii7 #ej for each dependent child of the borrower4 7ii7 ,minimum amount ,in the case of a borrower with an applicable monthly payment amount calculated under clause 7i7 that is less than #aj1 the applicable monthly payment of the borrower shall be #aj4 7iii7 ,final payment ,in the case of a borrower whose total outstanding balance of principal and interest on all of the loans of the borrower that are repaid pursuant to the ,repayment ,assistance ,plan is less than the applicable monthly payment calculated pursuant to clause 7i7 or 7ii71 as applicable1 then the applicable monthly payment of the borrower shall be the total outstanding balance of principal and interest on all such loans4 7iv7 ,base payment ,the amount of the applicable base payment for a borrower with an adjusted gross income of-- 7,i7 not more than #aj1jjj1 is #abj2 7,,ii7 more than #aj1jjj and not more than #bj1jjj1 is #a percent of such adjusted gross income2 7,,iii7 more than #bj1jjj and not more than #cj1jjj1 is #b percent of such adjusted gross income2 7,,iv7 more than #cj1jjj and not more than #dj1jjj1 is #c percent of such adjusted gross income2 7,v7 more than #dj1jjj and not more than #ej1jjj1 is #d percent of such adjusted gross income2 7,,vi7 more than #ej1jjj and not more than #fj1jjj1 is #e percent of such adjusted gross income2 7,,vii7 more than #fj1jjj and not more than #gj1jjj1 is #f percent of such adjusted gross income2 7,,viii7 more than #gj1jjj and not more than #hj1jjj1 is #g percent of such adjusted gross income2 7,,ix7 more than #hj1jjj and not more than #ij1jjj1 is #h percent of such adjusted gross income2 7,x7 more than #ij1jjj and not more than #ajj1jjj1 is #i percent of such adjusted gross income2 and 7,,xi7 more than #ajj1jjj1 is #aj percent of such adjusted gross income4 7v7 ,dependent child of the borrower ,for the purposes of this paragraph1 the term dependent child of the borrower means an individual who-- 7,i7 is under #ag years of age2 and 7,,ii7 is the borrower's dependent child or another person who lives with and receives more than one-half of their support from the borrower4 7vi7 ,special rule ,in the case of a borrower who is required by the ,secretary to provide information to the ,secretary to determine the applicable monthly payment of the borrower under this subparagraph1 and who does not comply with such requirement1 the applicable monthly payment of the borrower shall be-- 7,i7 the sum of the monthly payment amounts the borrower would have paid for each of the borrower's loans made under this part under a standard repayment plan with a fixed monthly repayment amount1 paid over a period of #aj years1 based on the outstanding principal due on such loan when such loan entered repayment2 and 7,,ii7 determined pursuant to this clause until the date on which the borrower provides such information to the ,secretary4 4 7e7 ,federal ,consolidation ,loans ,section #dee7;g7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7g77 is amended by adding at the end the following new paragraph3 7#c7 ,consolidation loans made on or after ,july #a1 #bjbf ,notwithstanding subsections 7b77#e71 7c77#b71 and 7c77#c77;,a7 and 7,b7 of section #dbh;,c1 a ,federal ,direct ,consolidation ,loan offered to a borrower under this part on or after ,july #a1 #bjbf1 may only be repaid pursuant to a repayment plan described in subsection 7d77#g77;,a77i7 or 7ii7 of this section1 as applicable1 and the repayment schedule of such a ,consolidation ,loan shall be determined in accordance with such repayment plan4 4 7f7 ,income-based repayment 7#a7 ,amendments 7,a7 ,excepted consolidation loan defined ,section #dic;,c7a77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7a77#b77 is amended to read as follows3 7#b7 ,excepted consolidation loan 7,a7 ,in general ,the term excepted consolidation loan means-- 7i7 a consolidation loan under section #dbh;,c1 or a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to the discharge the liability on an excepted ,,plus loan2 or 7ii7 a consolidation loan under section #dbh;,c1 or a ,federal ,direct ,consolidation ,loan1 if the proceeds of such loan were used to discharge the liability on a consolidation loan under section #dbh;,c or a ,federal ,direct ,consolidation ,loan described in clause 7i74 7,b7 ,exclusion ,the term excepted consolidation loan does not include a ,federal ,direct ,consolidation ,loan described in subparagraph 7,a7 that 7on the day before the date of enactment of this subparagraph7 was being repaid pursuant to the ,income-,contingent ,repayment 7,,icr7 plan in accordance with section #fhe4bji7;a7 of title #cd1 ,code of ,federal ,regulations 7as in effect on ,june #cj1 #bjbc74 4 7,b7 ,terms of income-based repayment ,section #dic;,c7b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7b77 is amended-- 7i7 by amending paragraph 7#a7 to read as follows3 7#a7 a borrower of any loan made1 insured1 or guaranteed under part ,b or ,d 7other than an excepted ,,plus loan or excepted consolidation loan71 may elect to have the borrower's aggregate monthly payment for all such loans not exceed the result described in subsection 7a77#c77;,b7 divided by #ab2 2 7ii7 in paragraph 7#c7-- 7,i7 in subparagraph 7,b7-- 7aa7 in clause 7i7-- 7,,aa7 by striking subclause 7,,ii72 and 7,,bb7 by striking the borrower and all the follows through ends and inserting the borrower ends2 and 7bb7 in clause 7ii7-- 7,,aa7 by striking subclause 7,,ii72 7,,bb7 by striking the borrower and all the follows through ends and inserting the borrower ends2 and 7,,cc7 by striking or at the end2 7iii7 by repealing paragraph 7#f72 7iv7 in paragraph 7#g77;,b7-- 7,i7 in the matter preceding clause 7i71 by striking for a period of time prescribed by the ,secretary1 not to exceed #be years and inserting the following3 for #be years 7in the case of a borrower who is repaying at least one loan for a program of study for which a graduate credential 7as defined in section #dgb;,a77 is awarded1 or1 for #bj years 7in the case of a borrower who is not repaying at least one such loan72 7,,ii7 in clause 7i71 by inserting 7as such paragraph was in effect on the day before the date of the repeal of paragraph 7#f77 after paragraph 7#f72 and 7,,iii7 in clause 7iv71 by inserting 7as such section was in effect on the day before the date of the repeal of paragraph 7#f77 after section #dee7;d77#a77;,d72 and 7v7 in paragraph 7#h71 by striking standard repayment plan and inserting standard repayment plan under section #dbh7;b77#i77;,a77i7 or #dee7;d77#a77;,a71 or the ,repayment ,assistance ,program under section #dee7q74 7,c7 ,eligibility determinations ,section #dic;,c7c77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7c77#b77 is further amended-- 7i7 in subparagraph 7,a71 by inserting 7as in effect on the day before the date of repeal of subsection 7e7 of section #dee7 after section #dee7;e77#a72 and 7ii7 in subparagraph 7,b71 by inserting 7as in effect on the day before the date of repeal of subsection 7e7 of section #dee7 after section #dee7;e77#h74 7,d7 ,termination of special terms for new borrowers on and after ,july #a1 #bjad ,section #dic;,c of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajih;e7e77 is further amended by striking subsection 7e74 7#b7 ,effective date and application ,the amendments made by this subsection shall take effect on the date of enactment of this title1 and shall apply with respect to any borrower who is in repayment before1 on1 or after the date of enactment of this title4 #cjjbb4 ,deferment2 forbearance 7a7 ,heading amendment ,section #dee7;f7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is amended by striking the subsection heading and inserting the following3 ,deferment2 forbearance4 7b7 ,sunset of economic hardship and unemployment deferments ,section #dee7;f7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4#ajhg;e7f77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in subparagraph 7,b71 by striking not in and inserting subject to paragraph 7#g71 not in 2 and 7,b7 in subparagraph 7,d71 by striking not in and inserting subject to paragraph 7#g71 not in2 and 7#b7 by adding at the end the following3 7#g7 ,sunset of unemployment and economic hardship deferments ,a borrower who receives a loan made under this part on or after ,july #a1 #bjbe1 shall not be eligible to defer such loan under subparagraph 7,b7 or 7,d7 of paragraph 7#b74 4 7c7 ,forbearance on loans made under this part on or after ,july #a1 #bjbe ,section #dee7;f7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7f77 is amended by adding at the end the following3 7#h7 ,forbearance on loans made under this part on or after ,july #a1 #bjbe ,a borrower who receives a loan made under this part on or after ,july #a1 #bjbe-- 7,a7 may only be eligible for a forbearance on such loan pursuant to section #dbh7;c77#c77;,b7 that does not exceed #i months during any #bd-month period2 and 7,b7 in the case of a borrower who is serving in a medical or dental internship or residency program 7as such program is described in section #dbh7;c77#c77;,a77i77,i771 may be eligible for a forbearance on such loan pursuant to #dbh7;c77#c77;,a77i77,i71 during which-- 7i7 for the first #d #ab-month intervals1 interest shall not accrue2 and 7ii7 for any subsequent #ab-month interval1 interest shall accrue4 4 #cjjbc4 ,loan rehabilitation 7a7 ,updating loan rehabilitation limits 7#a7 ,,ffel and ,direct ,loans ,section #dbh;,f7a77#e7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#e77 is amended by striking one time and inserting two times4 7#b7 ,perkins ,loans ,section #dfd7;h77#a77;,d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;dd7h77#a77;,d77 is amended by striking once and inserting twice4 7#c7 ,effective date ,the amendments made by this subsection shall take effect on the date of enactment of this ,act1 and shall apply with respect to any loan made1 insured1 or guaranteed under title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj et seq474 7b7 ,minimum monthly payment amount ,section #dbh;,f7a77#a77;,b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgh-f7;a77#a77;,b77 is amended by adding at the end the following3 ,with respect a loan made under part ,d on or after ,july #a1 #bjbe1 a monthly payment amount described in subparagraph 7,a7 may not be less than #aj44 #cjjbd4 ,public ,service ,loan ,forgiveness 7a7 ,repayment ,assistance ,plan ,section #dee7m77#a77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7m77#a77;,a77 is amended-- 7#a7 in clause 7iii71 by striking 2 or and inserting a semicolon2 7#b7 in clause 7iv71 by striking 2 and and inserting 7as in effect on the day before the date of the repeal of subsection 7e7 of this section72 or2 and 7#c7 by adding at the end the following new clause3 7v7 on-time payments under the ,repayment ,assistance ,plan under section #dee7q72 and 4 7b7 ,public service job ,section #dee7m77#c77;,b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;e7m77#c77;,b77 is amended-- 7#a7 by redesignating clauses 7i7 and 7ii7 as subclauses 7,i7 and 7,,ii71 respectively1 and adjusting the margins accordingly2 7#b7 by striking ,the term and inserting the following3 7i7 ,in general ,the term 2 and 7#c7 by adding at the end the following3 7ii7 ,exclusion ,the term public service job does not include time served in a medical or dental internship or residency program 7as such program is described in section #dbh7;c77#c77;,a77i77,i77 by an individual who1 as of ,june #cj1 #bjbe1 has not borrowed a ,federal ,direct ,,plus ,loan or a ,federal ,direct ,unsubsidized ,stafford ,loan for a program of study that awards a graduate credential upon completion of such program4 4 #cjjbe4 ,student loan servicing ,paragraph 7#a7 of section #deh7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;h7a77#a77 is amended to read as follows3 7#a7 ,additional mandatory funds for fiscal years #bjbe and #bjbf ,for each of the fiscal years #bjbe and #bjbf there shall be available to the ,secretary 7in addition to any other amounts appropriated under any appropriations ,act for administrative costs under this part and part ,b and out of any money in the ,treasury not otherwise appropriated7 funds to be obligated for administrative costs under this part and part ,b1 including the costs of the direct student loan programs under this part1 not to exceed #ejj1jjj1jjj in each such fiscal year4 4 ,d ,pell ,grants #cjjca4 ,eligibility 7a7 ,foreign income and ,federal ,pell ,grant eligibility 7#a7 ,adjusted gross income defined ,section #dja7;a77#b77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7a77#b77;,a77 is amended to read as follows3 7,a7 the term adjusted gross income means-- 7i7 in the case of a dependent student1 for the second tax year preceding the academic year-- 7,i7 the adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the student's parents2 plus 7,,ii7 the foreign income 7as described in section #dhj7;b77#e77 of the student's parents2 and 7ii7 in the case of an independent student1 for the second tax year preceding the academic year-- 7,i7 the adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the student 7and the student's spouse1 if applicable72 plus 7,,ii7 the foreign income 7as described in section #dhj7;b77#e77 of the student 7and the student's spouse1 if applicable72 4 7#b7 ,sunset ,section #dja7;b77#a77;,d7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#a77;,d77 is amended by striking ,a student and inserting ,for each academic year beginning before ,july #a1 #bjbf1 a student4 7#c7 ,conforming amendment ,section #dgi;,a7b77#a77;,b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhgtt7b77#a77;,b77 is amended-- 7,a7 by striking clause 7v72 and 7,b7 by redesignating clauses 7vi7 and 7vii7 as clauses 7v7 and 7vi71 respectively4 7b7 ,definition of full time enrollment for ,federal ,pell ,grant eligibility ,section #dja7;a77#b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7a77#b77 is further amended-- 7#a7 in subparagraph 7,e71 by striking and after the semicolon2 7#b7 in subparagraph 7,f71 by striking the period and inserting 2 and2 and 7#c7 by adding at the end the following new subparagraph3 7,g7 notwithstanding section #dha7;a77#b77;,a77iii71 the terms full time and full-time 7except with respect to subsection 7d77#d7 when used as part of the term normal full-time workload7 mean1 with respect to a student enrolled in an undergraduate course of study1 the student is expected to complete at least #cj semester or trimester hours or #de quarter credit hours 7or the clock hour equivalent7 in each award year a student is enrolled in the course of study4 4 7c7 ,federal ,pell ,grant ineligibility due to a high student aid index ,section #dja7;b77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a-#a7;b77#a77 is amended by adding at the end the following3 7,f7 ,ineligibility of students with a high student aid index ,notwithstanding subparagraphs 7,a7 through 7,e71 a student shall not be eligible for a ,federal ,pell ,grant under this subsection for an academic year in which the student has a student aid index that equals or exceeds twice the amount of the total maximum ,federal ,pell ,grant for such academic year4 4 7d7 ,no ,federal ,pell grant eligibility for students enrolled less than half time ,section #dja of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7 is further amended-- 7#a7 in subsection 7b7-- 7,a7 by striking 7#b7 ,less and inserting 7#b77;,a7 ,less2 and 7,b7 by inserting after subparagraph 7,a7 7as so designated by subparagraph 7,a7 of this subsection7 the following new subparagraph3 7,b7 ,less than half-time enrollment ,notwithstanding subparagraph 7,a71 a student who first receives a ,federal ,pell ,grant on or after ,july #a1 #bjbf1 shall not be eligible for an award under this subsection for any award year beginning after such date in which the student is enrolled in an eligible program of an institution of higher education on less than a half-time basis4 ,the ,secretary shall update the schedule of reductions described in subparagraph 7,a7 in accordance with this subparagraph1 including for students receiving the minimum ,federal ,pell ,grant4 2 7#b7 in subsection 7c77#f77;,a71 by inserting 1 and the eligibility requirement of enrollment on at least a half-time basis under subsection 7b77#b71 after 7b77#a72 and 7#c7 in subsection 7d77#e77;,a71 by inserting 7and at least half time1 in the case of a student who first receives a ,federal ,pell ,grant under subsection 7b7 on or after ,july #a1 #bjbf7 after full time4 7e7 ,effective date and application ,the amendments made by this section shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each subsequent award year4 #cjjcb4 ,workforce pell grants 7a7 ,in general ,section #dja of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7 is amended by adding at the end the following3-- 7k7 ,workforce pell grant program 7#a7 ,in general ,for the award year beginning on ,july #a1 #bjbf1 and each subsequent award year1 the ,secretary shall award grants 7to be known as ,workforce ,pell ,grants7 to eligible students under paragraph 7#b7 in accordance with this subsection4 7#b7 ,eligible students ,to be eligible to receive a ,workforce ,pell ,grant under this subsection for any period of enrollment1 a student shall meet the eligibility requirements for a ,federal ,pell ,grant under this section1 except that the student-- 7,a7 shall be enrolled1 or accepted for enrollment1 in an eligible program under section #dha7;b77#c7 7hereinafter referred to as an eligible workforce program72 and 7,b7 may not-- 7i7 be enrolled1 or accepted for enrollment1 in a program of study that leads to a graduate credential2 or 7ii7 have attained such a credential4 7#c7 ,terms and conditions of awards ,the ,secretary shall award ,workforce ,pell ,grants under this subsection in the same manner and with the same terms and conditions as the ,secretary awards ,federal ,pell ,grants under this section1 except that-- 7,a7 each use of the term eligible program 7except in subsections 7b77#i77;,a7 and 7d77#b77 shall be substituted by eligible workforce program under section #dha7;b77#c72 and 7,b7 a student who is eligible for a grant equal to less than the amount of the minimum ,federal ,pell ,grant because the eligible workforce program in which the student is enrolled or accepted for enrollment is less than an academic year 7in hours of instruction or weeks of duration7 may still be eligible for a ,workforce ,pell ,grant in an amount that is prorated based on the length of the program4 7#d7 ,prevention of double benefits ,no eligible student described in paragraph 7#b7 may concurrently receive a grant under both this subsection and-- 7,a7 subsection 7b72 or 7,b7 subsection 7c74 7#e7 ,duration limit ,any period of study covered by a ,workforce ,pell ,grant awarded under this subsection shall be included in determining a student's duration limit under subsection 7d77#e74 4 7b7 ,program eligibility for workforce pell grants ,section #dha7;b7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhh7;b77 is amended-- 7#a7 by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#d7 and 7#e71 respectively2 and 7#b7 by inserting after paragraph 7#b7 the following3 7#c7 7,a7 ,a program is an eligible program for purposes of the ,workforce ,pell ,grant program under section #dja7k7 only if-- 7i7 it is a program of at least #aej clock hours of instruction1 but less than #fjj clock hours of instruction1 or an equivalent number of credit hours1 offered by an eligible institution during a minimum of #h weeks1 but less than #ae weeks2 7ii7 it is not offered as a correspondence course1 as defined in #fjj4b of title #cd1 ,code of ,federal ,regulations 7as in effect on ,september #bj1 #bjbj72 7iii7 the ,governor of a ,state1 after consultation with the ,state board1 determines that the program-- 7,i7 provides an education aligned with the requirements of high-skill1 high-wage 7as identified by the ,state pursuant to section #abb of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act 7#bj ,u4,s4,c4 #bcdb771 or in-demand industry sectors or occupations2 7,,ii7 meets the hiring requirements of potential employers in the sectors or occupations described in subclause 7,i72 7,,iii7 either-- 7aa7 leads to a recognized postsecondary credential that is stackable and portable across more than one employer2 or 7bb7 with respect to students enrolled in the program-- 7,,aa7 prepares such students for employment in an occupation for which there is only one recognized postsecondary credential2 and 7,,bb7 provides such students with such a credential upon completion of such program2 and 7,,iv7 prepares students to pursue #a or more certificate or degree programs at #a or more institutions of higher education 7which may include the eligible institution providing the program71 including by ensuring-- 7aa7 that a student1 upon completion of the program and enrollment in such a related certificate or degree program1 will receive academic credit for the ,workforce ,pell program that will be accepted toward meeting such certificate or degree program requirements2 and 7bb7 the acceptability of such credit toward meeting such certificate or degree program requirements2 and 7iv7 after the ,governor of such ,state makes the determination that the program meets the requirements under clause 7iii71 the ,secretary determines that-- 7,i7 the program has been offered by the eligible institution for not less than #a year prior to the date on which the ,secretary makes a determination under this clause2 7,,ii7 for each award year1 the program has a verified completion rate of at least #gj percent1 within #aej percent of the normal time for completion2 7,,iii7 for each award year1 the program has a verified job placement rate of at least #gj percent1 measured #ahj days after completion2 and 7,,iv7 for each award year1 the median value-added earnings 7as defined in section #dbj,w7 of students who completed such program for the most recent year for which data is available exceeds the median total price 7as defined in section #ded7;d77#c77;,d77 charged to students in such award year4 7,b7 ,in this paragraph3 7i7 ,the term eligible institution means an institution of higher education 7as defined in section #ajb71 or any other entity that has entered into a program participation agreement with the ,secretary under section #dhg7;a7 7without regard to whether that entity is accredited by a national recognized accrediting agency or association71 which has not been subject1 during any of the preceding #c years1 to-- 7,i7 any suspension1 emergency action1 or termination under this title2 7,,ii7 in the case of an institution of higher education1 any adverse action by the institution's accrediting agency or association that revokes or denies accreditation for the institution2 or 7,,iii7 any final action by the ,state in which the institution or other entity holds its legal domicile1 authorization1 or accreditation that revokes the institution's or entity's license or other authority to operate in such ,state4 7ii7 ,the term ,governor means the chief executive of a ,state4 7iii7 ,the terms industry or sector partnership1 in-demand industry sector or occupation1 recognized postsecondary credential1 and ,state board have the meanings given such terms in section #c of the ,workforce ,innovation and ,opportunity ,act4 4 7c7 ,student eligibility ,section #dhd7;a77#a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia7;a77#a77 is amended by inserting or1 for purposes of section #dja7k71 at an entity 7other than an institution of higher education7 that meets the requirements of section #dha7;b77#c77;,b77i7 after section #dhg4 7d7 ,effective date2 applicability ,the amendments made by this section shall take effect on ,july #a1 #bjbf1 and shall apply with respect to award year #bjbf-bjbg and each succeeding award year4 #cjjcc4 ,pell shortfall ,section #dja7;b77#g77;,a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;a7b77#g77;,a77 is amended-- 7#a7 in clause 7iii7-- 7,a7 by striking #b1agj1jjj1jjj and inserting #e1cea1jjj1jjj2 and 7,b7 by striking and at the end2 7#b7 in clause 7iv7-- 7,a7 by striking #a1bcf1jjj1jjj and inserting #f1jeh1jjj1jjj2 and 7,b7 by striking and each succeeding fiscal year4 and inserting a semicolon2 and 7#c7 by adding at the end the following3 7v7 #c1gdc1jjj1jjj for fiscal year #bjbh2 and 7vi7 #a1bcf1jjj1jjj for each succeeding fiscal year4 4 ,e ,accountability #cjjda4 ,agreements with institutions ,section #ded of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhg;d7 is amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#e71 by striking and after the semicolon2 7,b7 by redesignating paragraph 7#f7 as paragraph 7#g72 and 7,c7 by inserting after paragraph 7#e7 the following new paragraph3 7#f7 provide annual reimbursements to the ,secretary in accordance with the requirements under subsection 7d72 and 2 and 7#b7 by adding at the end the following new subsection3 7d7 ,reimbursement requirements 7#a7 ,annual reimbursements required ,beginning in award year #bjbh-bjbi1 each institution of higher education participating in the direct student loan program under this part shall1 for qualifying student loans1 remit to the ,secretary1 at such time as the ,secretary may specify1 an annual reimbursement for each student cohort of the institution1 based on the non-repayment balance of such cohort and calculated in accordance with paragraph 7#c74 7#b7 ,student cohorts 7,a7 ,cohorts established ,for each institution of higher education participating in the direct student loan program under this part1 the ,secretary shall establish student cohorts1 beginning with award year #bjbg-bjbh1 as follows3 7i7 ,completing student cohort ,for each program of study at such institution1 a student cohort comprised of all students who received ,federal financial assistance under this title and who completed such program during such award year4 7ii7 ,undergraduate non-completing student cohort ,for such institution1 a student cohort comprised of all students who received ,federal financial assistance under this title1 who were enrolled in the institution during the previous award year in a program of study leading to an undergraduate credential1 and who at the time the cohort is established-- 7,i7 have not completed such program of study2 and 7,,ii7 are not enrolled at the institution in any program of study leading to an undergraduate credential4 7iii7 ,graduate non-completing student cohort ,for each program of study leading to a graduate credential at such institution1 a student cohort comprised of all students who received ,federal financial assistance under this title1 who were enrolled in such program during the previous award year1 and who at the time the cohort is established-- 7,i7 have not completed such program of study2 and 7,,ii7 are not enrolled in such program4 7,b7 ,qualifying student loan ,for the purposes of this subsection1 the term qualifying student loan means a loan made under this part on or after ,july #a1 #bjbg1 that-- 7i7 was made to a student included in a student cohort of an institution or to a parent on behalf of such a student2 7ii7 except in the case of a loan described in clause 7i7 or 7ii7 of subparagraph 7,c71 is not included in any other student cohort of any institution of higher education2 7iii7 is not in-- 7,i7 a medical or dental internship or residency forbearance described in section #dbh7;c77#c77;,a77i77,i71 section #dbh;,b7a77#b71 section #dbh;,h7a71 or section #fhe4bje7;a77#c7 of title #cd1 ,code of ,federal ,regulations2 7,,ii7 a graduate fellowship deferment described in section #dee7;f77#b77;,a77ii72 7,,iii7 rehabilitation training program deferment described under section #dee7;f77#b77;,a77ii72 7,,iv7 an in-school deferment described under section #dee7;f77#b77;,a77i72 7,v7 a cancer deferment described under section #dee7;f77#c72 7,,vi7 a military service deferment described under section #dee7;f77#b77;,c72 or 7,,vii7 a post-active duty student deferment described under section #dic;,d2 and 7iv7 is not in default4 7,c7 ,special circumstances 7i7 ,multiple credentials ,in the case of a student who completes two or more programs of study during the same award year1 each qualifying student loan of the student shall be included in the student cohort for each of such program of study for such award year4 7ii7 ,treatment of certain consolidation loans ,a ,federal ,direct ,consolidation loan made under this title shall not be considered a qualifying student loan for a student cohort for an award year if all of the loans included in such consolidation loan are attributable to another student cohort4 7iii7 ,consolidation after inclusion in a student cohort ,if a qualifying student loan is consolidated into a consolidation loan under this title after such qualifying student loan has been included in a student cohort1 the percentage of the consolidation loan that was attributable to such student cohort at the time of consolidation shall remain attributable to the student cohort for the life of the consolidation loan4 7#c7 ,calculation of reimbursement 7,a7 ,reimbursement payment formula ,for each student cohort of an institution of higher education established under this subsection1 the annual reimbursement for such cohort shall be equal to-- 7i7 the reimbursement percentage for the cohort1 determined in accordance with subparagraph 7,b72 multiplied by 7ii7 the non-repayment balance for the cohort for the award year1 determined in accordance with subparagraph 7,c74 7,b7 ,reimbursement percentage ,the reimbursement percentage of a student cohort of an institution shall be determined by the ,secretary when the cohort is established1 shall remain constant for the life of the student cohort1 and shall be determined as follows3 7i7 ,completing student cohorts ,the reimbursement percentage of a completing student cohort shall be equal to the percentage determined by-- 7,i7 subtracting from one the quotient of-- 7aa7 the median value-added earnings of students who completed such program of study in the most recent award year for which such earnings data is available2 divided by 7bb7 the median total price charged to students included in such cohort2 and 7,,ii7 multiplying the difference determined under subclause 7,i7 by #ajj4 7ii7 ,special circumstances for completing student cohorts 7,i7 ,high-risk cohorts ,notwithstanding clause 7i71 if the median value-added earnings of a completing student cohort under clause 7i77,i77aa7 is negative1 the reimbursement percentage of the student cohort shall be #ajj percent4 7,,ii7 ,low-risk cohorts ,notwithstanding clause 7i71 if the median value-added earnings of a completing student cohort under clause 7i77,i77aa7 exceeds the median total price of such cohort under clause 7i77,i77bb71 the reimbursement percentage of the student cohort shall be #j percent4 7iii7 ,non-completing student cohorts ,the reimbursement percentage of a non-completing student cohort shall be determined based on the most recent data available in the award year in which the cohort is established1 and-- 7,i7 for an undergraduate non-completing student cohort1 shall be equal to the percentage of undergraduate students who received ,federal financial assistance under this title at such institution who-- 7aa7 did not complete an undergraduate program of study at the institution within #aej percent of the program length of such program2 or 7bb7 only in the case of a two-year institution1 did not1 within #f years after first enrolling at the two-year institution1 complete a program of study at a four-year institution for which a bachelor's degree 7or substantially similar credential7 is awarded2 and 7,,ii7 for a graduate non-completing student cohort1 shall be equal to the percentage of students who received ,federal financial assistance under this title at the institution for the applicable graduate program of study and who did not complete such program of study within #aej percent of the program length4 7,c7 ,non-repayment loan balance 7i7 ,in general ,for each award year1 the ,secretary shall determine the non-repayment loan balance for such award year for each student cohort of an institution of higher education by calculating the sum of-- 7,i7 for loans in such cohort1 the difference between the total amount of payments due from all borrowers on such loans during such year and the total amount of payments made by all such borrowers on such loans during such year2 plus 7,,ii7 the total amount of interest waived1 paid1 or otherwise not charged by the ,secretary during such year under the income-based repayment plan described in section #dee7q72 plus 7,,iii7 the total amount of principal and interest forgiven1 cancelled1 waived1 discharged1 repaid1 or otherwise reduced by the ,secretary under any act during such year that is not included in subclause 7,,ii7 and was not discharged or forgiven under section #dcg7;a71 #dbh;,j1 or section #dee7m74 7ii7 ,special circumstances ,for the purpose of calculating the non-repayment loan balance of student cohorts under this paragraph1 the ,secretary shall-- 7,i7 for each qualifying student loan in a student cohort that is included in another student cohort because the student who borrowed such loan completed two or more programs of study during the same award year1 the sum of the amounts described in subclauses 7,i7 through 7,,iii7 of clause 7i7 for such qualifying student loan shall be divided equally among each of the student cohorts in which such loan is included2 and 7,,ii7 for each consolidation loan in a student cohort-- 7aa7 determine the percentage of the outstanding principal balance of the consolidation loan attributable to such student cohort-- 7,,aa7 at the time of that loan was included in such cohort1 in the case of a loan consolidated before inclusion in such cohort2 or 7,,bb7 at the time of consolidation1 in the case of a loan consolidated after inclusion in such cohort2 and 7bb7 include in the calculations under clause 7i7 for such student cohort only the percentage of the sum of the amounts described in subclauses 7,i7 through 7,,iii7 of clause 7i7 for the consolidation loan for such year that is equal to the percentage of the consolidation loan determined under item 7aa74 7,d7 ,total price ,with respect to a student who received ,federal financial assistance under this title and who completes a program of study1 the term total price means the total amount1 before ,federal financial assistance under this title was applied1 a student was required to pay to complete the program of study4 ,a student's total price shall be calculated by the ,secretary as the difference between-- 7i7 the total amount of tuition and fees that were charged to such student before the application of any ,federal financial assistance provided under this title2 minus 7ii7 the total amount of grants and scholarships described in section #dhj7;i7 awarded to such student from non-,federal sources for such program of study4 7#d7 ,notification and remittance ,beginning with the first award year for which reimbursements are required under this subsection1 and for each succeeding award year1 the ,secretary shall-- 7,a7 notify each institution of higher education of the amounts and due dates of each annual reimbursement calculated under paragraph 7#c7 for each student cohort of the institution within #cj days of calculating such amounts2 and 7,b7 require the institution to remit such payments within #ij days of such notification4 7#e7 ,penalty for late payments 7,a7 ,three-month delinquency ,if an institution fails to remit to the ,secretary a reimbursement for a student cohort as required under this subsection within #ij days of receiving notification from the ,secretary in accordance with paragraph 7#d71 the institution shall pay to the ,secretary1 in addition to such reimbursement1 interest on such reimbursement payment1 at a rate that is the average rate applicable to the loans in such student cohort4 7,b7 ,twelve-month delinquency ,if an institution fails to remit to the ,secretary a reimbursement for a student cohort as required under this subsection1 plus interest owed in under subparagraph 7,a71 within #ab months of receiving notification from the ,secretary in accordance with paragraph 7#d71 the institution shall be ineligible to make direct loans to any student enrolled in the program of study for which the institution has failed to make the reimbursement payments until such payment is made4 7,c7 ,eighteen-month delinquency ,if an institution fails to remit to the ,secretary a reimbursement for a student cohort as required under this subsection1 plus interest owed under subparagraph 7,a71 within #ah months of receiving notification from the ,secretary in accordance with paragraph 7#d71 the institution shall be ineligible to make direct loans or award ,federal ,pell ,grants under section #dja to any student enrolled in the institution until such payment is made4 7,d7 ,two-year delinquency ,if an institution fails to remit to the ,secretary a reimbursement for a student cohort as required under this subsection1 plus interest owed under subparagraph 7,a71 within #b years of receiving notification from the ,secretary in accordance with paragraph 7#d71 the institution shall be ineligible to participate in any program under this title for a period of not less than #aj years4 7#f7 ,relief for voluntary cessation of federal direct loans for a program of study ,the ,secretary shall1 upon the request of an institution that voluntarily ceases to make ,federal ,direct loans to students enrolled in a specific program of study1 reduce the amount of the annual reimbursement owed by the institution for each student cohort associated with such program by #ej percent if the institution assures the ,secretary that the institution will not make ,federal ,direct loans to any student enrolled in such program of study 7or any substantially similar program of study1 as determined by the ,secretary7 for a period of not less than #aj award years1 beginning with the first award year that begins after the date on which the ,secretary reduces such reimbursement4 7#g7 ,reservation of funds for promise grants ,notwithstanding any other provision of this ,act1 the ,secretary shall reserve the funds remitted to the ,secretary as reimbursements in accordance with this subsection1 and such funds shall be made available to the ,secretary only for the purpose of awarding ,,promise grants in accordance with subpart #aa of part ,a of this title4 4 #cjjdb4 ,campus-based aid programs 7a7 ,promise grants ,part ,a of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajgj;c et seq47 is amended by adding at the end the following3 #aa ,promoting ,real ,opportunities to ,maximize ,investments and ,savings in ,education #dbj,s4 ,promise grants ,for award year #bjbh-bjbi and each succeeding award year1 from reserved funds remitted to the ,secretary in accordance with section #ded7;d7 and additional funds made available under section #dbj,v1 as necessary1 the ,secretary shall award ,,promise grants to eligible institutions to carry out the activities described in section #dbj,u7c74 ,,promise grants awarded under this subpart shall be awarded on a noncompetitive basis to each eligible institution that submits a satisfactory application under section #dbj,t for a #f-year period in an amount that is determined in accordance with section #dbj,u4 #dbj,t4 ,eligible institutions2 application 7a7 ,eligible institution ,to be eligible for a ,,promise grant under this subpart1 an institution shall-- 7#a7 be an institution of higher education under section #ajb1 except that an institution described in section #ajb7;a77#a77;,c7 shall not be an eligible institution under this subpart2 and 7#b7 meet the maximum total price guarantee requirements under subsection 7c74 7b7 ,application ,an eligible institution seeking a ,,promise grant under this subpart 7including a renewal of such a grant7 shall submit to the ,secretary an application1 at such time as the ,secretary may require1 containing the information required under this subsection4 ,such application shall-- 7#a7 demonstrate that the institution-- 7,a7 meets the maximum total price guarantee requirements under subsection 7c72 and 7,b7 will continue to meet the maximum total price guarantee requirements for each award year during the grant period with respect to students first enrolling at the institution for each such award year2 7#b7 describe how grant funds awarded under this subpart will be used by the institution to carry out activities related to-- 7,a7 increasing postsecondary affordability1 including-- 7i7 the expansion and continuation of the maximum total price guarantee requirements under subsection 7c72 and 7ii7 any other activities to be carried out by the institution to increase postsecondary affordability and minimize the maximum total price for completion paid by students receiving need-based student aid2 7,b7 increasing postsecondary access1 which may include-- 7i7 the activities described in section #dhe;,e of this ,act2 and 7ii7 any other activities to be carried out by the institution to increase postsecondary access and expand opportunities for low- and middle-income students2 and 7,c7 increasing postsecondary student success1 which may include-- 7i7 activities to improve completion rates and reduce time to credential2 7ii7 activities to align programs of study with the needs of employers1 including with respect to in-demand industry sectors or occupations 7as defined in section #c of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cajb772 and 7iii7 any other activities to be carried out by the institution to increase value-added earnings and postsecondary student success2 7#c7 describe-- 7,a7 how the institution will evaluate the effectiveness of the institution's use of grant funds awarded under this subpart2 and 7,b7 how the institution will collect and disseminate information on promising practices developed with the use of such grant funds2 and 7#d7 in the case of an institution that has previously received a grant under this subpart1 contain the evaluation required under paragraph 7#c7 for each previous grant4 7c7 ,maximum total price guarantee requirements ,as a condition of eligibility for a ,,promise grant under this subpart1 an institution shall-- 7#a7 for each award year beginning after the date of enactment of this subpart1 not later than #a year before the start of each such award year 7except that1 for the first award year beginning after such date of enactment1 the institution shall meet these requirements as soon as practicable after such date of enactment71 determine the maximum total price for completion1 in accordance with subsection 7e71 for each program of study at the institution applicable to students in each income category and student aid index category 7as determined by the ,secretary7 and publish such information on the institution's website and in the institution's catalog1 marketing materials1 or other official publications2 7#b7 for the award year for which the institution is applying for a ,,promise grant1 and at least #a award year preceding such award year1 provide to each student who first enrolls1 or plans to enroll1 in the institution during the award year and who receives ,federal financial aid under this title a maximum total price guarantee1 in accordance with this section1 for the minimum guarantee period applicable to the student2 and 7#c7 provide to the ,secretary an assurance that the institution will continue to meet each of the maximum total price guarantee requirements under this subsection for students who first enroll1 or plan to enroll1 in the institution during each award year included in the grant period4 7d7 ,duration of minimum guarantee period 7#a7 ,in general ,the minimum period during which a student shall be provided a guarantee under subsection 7c7 with respect to the maximum total price for completion of a program of study at an institution shall be the average1 for the #c most recent award years for which data are available1 of the median time to credential of students who completed any undergraduate program of study at the institution during each such award year1 except that such minimum guarantee period shall not be less than the program length of the program of study in which the student is enrolled4 7#b7 ,limitation ,an institution shall not be required to provide a maximum total price guarantee under subsection 7c7 to a student after the conclusion of the #f-year period beginning on the first day on which the student enrolled at such institution4 7e7 ,determination of maximum total price for completion 7#a7 ,in general ,for the purposes of subsection 7c71 an institution shall determine1 prior to the first award year in which a student enrolls at the institution1 the maximum total price that may be charged to the student for completion of a program of study at the institution for the minimum guarantee period applicable to a student1 before application of any ,federal ,pell ,grants or other ,federal financial aid under this title4 ,such a maximum total price for completion shall be determined for students in each income category and student aid index category 7as determined by the ,secretary74 ,in determining the maximum total price for completion to be charged to each such category of students1 the institution may consider the ability of a category of students to pay tuition and fees1 but may not include in such consideration any ,federal ,pell ,grants or other ,federal financial aid awards that may be available to such category of students under this title4 7#b7 ,multiple maximum total price guarantees ,in the event that a student receives more than #a maximum total price guarantee because the student is included in more than #a category of students for which the institution determines a maximum total price guarantee amount for the purposes of subsection 7c71 the maximum total price guarantee applicable to such student for the purposes of this section shall be equal to the lowest such guarantee amount4 #dbj,u4 ,grant amounts2 flexible use of funds 7a7 ,grant amount formula 7#a7 ,formula ,subject to subsection 7b7 and section #dbj,v7b71 the amount of a ,,promise grant for an eligible institution for each year of the grant period shall be calculated by the ,secretary annually and shall be equal to the amount determined by multiplying-- 7,a7 the lesser of-- 7i7 the difference determined by subtracting one from the quotient of-- 7,i7 the average1 for the #c most recent award years for which data are available1 of the median value-added earnings for each such award year of students who completed any program of study of the institution2 divided by 7,,ii7 the average1 for the #c most recent award years for which data are available1 of the maximum total price for completion determined under section #dbj,t7e7 applicable for each such award year to students enrolled in the institution in any program of study who received financial aid under this title2 or 7ii7 the number two2 7,b7 the average1 for the #c most recent award years for which data are available1 of the total dollar amount of ,federal ,pell ,grants awarded to students enrolled in the institution in each such award year2 and 7,c7 the average1 for the #c most recent award years for which data are available1 of the percentage of low-income students who received ,federal financial assistance under this title who were enrolled in the institution in each such award year who-- 7i7 completed a program of study at the institution within #ajj percent of the program length of such program2 or 7ii7 only in the case of a two-year institution or a less than two-year institution-- 7,i7 transfer to a four-year institution2 and 7,,ii7 within #d years after first enrolling at the two-year or less than two-year institution1 complete a program of study at the four-year institution for which a bachelor's degree 7or substantially similar credential7 is awarded4 7#b7 ,definition of low-income ,in this section1 the term low-income1 when used with respect to a student1 means that the student's family income does not exceed the maximum income in the lowest income category 7as determined by the ,secretary74 7b7 ,maximum grant amount ,notwithstanding subsection 7a71 the maximum amount an eligible institution may receive annually for a grant under this subpart shall be the amount equal to-- 7#a7 the average1 for the #c most recent award years1 of the number of students enrolled in the institution in an award year who receive ,federal financial aid under this title2 multiplied by 7#b7 #e1jjj4 7c7 ,flexible use of funds ,a ,,promise grant awarded under this subpart shall be used by an eligible institution to-- 7#a7 carry out activities included in the institution's application for such grant related to postsecondary affordability1 access1 and student success2 7#b7 evaluate the effectiveness of the activities carried out with such grant in accordance with section #dbj,t7b77#c77;,a72 and 7#c7 collect and disseminate promising practices related to the activities carried out with such grant1 in accordance with section #dbj,t7b77#c77;,b74 #dbj,v4 ,availability of funds 7a7 ,used of reserved funds 7#a7 ,primary funds ,to carry out this subpart1 there shall be available to the ,secretary any funds remitted to the ,secretary as reimbursements in accordance with section #ded7;d7 for any award year4 7#b7 ,secondary funds ,beginning award year #bjbh-bjbi1 if the amounts made available to the ,secretary under paragraph 7#a7 to carry out this subpart in any award year are insufficient to fully fund the ,,promise grants awarded under this subpart in such award year1 there shall be available to the ,secretary1 in addition to such amounts1 any funds returned to the ,secretary under section #dhd;,b in the previous award year4 7b7 ,reduction of grant amount in case of insufficient funds 7#a7 ,in general ,if the amounts made available to the ,secretary under subsection 7a7 to carry out this subpart for an award year are not sufficient to provide grants to each eligible institution in the amount determined under section #dbj,u for such award year1 the ,secretary shall reduce each such grant amount by the applicable percentage described in paragraph 7#b74 7#b7 ,applicable percentage ,the applicable percentage described in this paragraph is the percentage determined by dividing-- 7,a7 the amounts made available under subsection 7a7 for the award year described in paragraph 7#a72 by 7,b7 the total amount that would be necessary to provide grants to all eligible institutions in the amounts determined under section #dbj,u for such award year4 #dbj,w4 ,definitions ,in this title3 7#a7 ,value-added earnings 7,a7 ,in general ,with respect to a student who received ,federal financial aid under this title and who completed a program of study offered by an institution of higher education1 the term value-added earnings means-- 7i7 the annual earnings of such student measured during the applicable earnings measurement period for such program 7as determined under subparagraph 7,c772 minus 7ii7 in the case of a student who completed a program of study that awards-- 7,i7 an undergraduate credential1 #aej percent of the poverty line applicable to a single individual as determined under section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b77 for such year2 or 7,,ii7 a graduate credential1 #cjj percent of the poverty line applicable to a single individual as determined under section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b77 for such year4 7,b7 ,geographic adjustment 7i7 ,in general ,except as provided in clause 7ii71 the ,secretary shall use the geographic location of the institution at which a student completed a program of study to adjust the value-added earnings of the student calculated under subparagraph 7,a7 by dividing-- 7,i7 the difference between clauses 7i7 and 7ii7 of such subparagraph2 by 7,,ii7 the most recent regional price parity index of the ,bureau of ,economics ,analysis for the ,state or1 as applicable1 metropolitan area in which such institution is located4 7ii7 ,exception ,the value-added earnings of a student calculated under subparagraph 7,a7 shall not be adjusted based on geographic location in accordance with clause 7i7 if such student attended principally through distance education4 7,c7 ,earnings measurement period 7i7 ,in general ,for the purpose of calculating the value-added earnings of a student1 except as provided in clause 7ii71 the annual earnings of a student shall be measured-- 7,i7 in the case of a program of study that awards an undergraduate certificate1 post baccalaureate certificate1 or graduate certificate1 #a year after the student completes such program2 7,,ii7 in the case of a program of study that awards an associate's degree or master's degree1 #b years after the student completes such program2 and 7,,iii7 in the case of a program of study that awards a bachelor's degree1 doctoral degree1 or professional degree1 #d years after the student completes such program4 7ii7 ,exception ,the ,secretary may1 as the ,secretary determines appropriate based on the characteristics of a program of study1 extend an earnings measurement period described in clause 7i7 for a program of study that-- 7,i7 requires completion of an additional educational program 7such as a residency or fellowship7 after completion of the program of study in order to obtain licensure or board certification associated with the credential awarded for such program of study2 and 7,,ii7 when combined with the program length of such additional educational program for licensure or board certification1 has a total program length that exceeds the relevant earnings measurement period prescribed for such program of study under clause 7i71 except that in no case shall the annual earnings of a student be measured more than #a year after the student completes such additional educational program4 7#b7 ,program length ,the term program length means the minimum amount of time in weeks1 months1 or years that is specified in the catalog1 marketing materials1 or other official publications of an institution of higher education for a full-time student to complete the requirements for a specific program of study4 4 7b7 ,institutional refunds ,section #dhd;,b of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajia;b7 is amended by adding at the end the following3 7f7 ,reservation of funds for ,,promise grants ,notwithstanding any other provision of this ,act1 the ,secretary shall reserve the funds returned to the ,secretary under this section for #a year after the return of such funds for the purpose of awarding ,,promise grants in accordance with subpart #d of part ,a of this title4 4 ,f ,regulatory ,relief #cjjea4 ,regulatory relief 7a7 #ij_/aj rule ,section #dhg of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajid7 is amended-- 7#a7 in subsection 7a71 by repealing paragraph 7#bd72 and 7#b7 by repealing subsection 7d74 7b7 ,gainful employment ,the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja et seq47 is amended-- 7#a7 in section #aja7;b77#a71 by striking gainful employment in2 7#b7 in section #ajb-- 7,a7 in subsection 7b77#a77;,a77i71 by striking gainful employment in2 and 7,b7 in subsection 7c77#a77;,a71 by striking gainful employment in2 and 7#c7 in section #dha7;b77#a77;,a77i71 by striking gainful employment in4 7c7 ,other repeals ,the following regulations 7including any supplement or revision to such regulations7 are repealed and shall have no legal effect3 7#a7 ,closed school discharges ,sections #fgd4cc7;g71 #fhb4djb7;d71 and #fhe4bad of title #cd1 ,code of ,federal ,regulations 7relating to closed school discharges71 as added or amended by the final regulations published by the ,department of ,education in the ,federal ,register on ,november #a1 #bjbb 7#hg ,fed4 ,reg4 #feijd et seq474 7#b7 ,borrower defense to repayment ,subpart ,d of part #fhe of title #cd1 ,code of ,federal ,regulations 7relating to borrower defense to repayment71 as added or amended by the final regulations published by the ,department of ,education in the ,federal ,register on ,november #a1 #bjbb 7#hg ,fed4 ,reg4 #feijd et seq474 7d7 ,effect of repeals ,any regulations relating to closed school discharges or borrower defense to repayment that took effect on ,july #a1 #bjbj1 are restored and revived as such regulations were in effect on such date4 7e7 ,prohibition ,the ,secretary of ,education may not implement any rule1 regulation1 policy1 or executive action specified in this section 7or a substantially similar rule1 regulation1 policy1 or executive action7 unless authority for such implementation is explicitly provided in an ,act of ,congress4 ,g ,limitation on ,authority #cjjfa4 ,limitation on authority of the ,secretary to propose or issue regulations and executive actions ,part ,g of title ,,iv of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajhh et seq47 is amended by inserting after section #dib the following3 #dib;,a4 ,limitation on authority of the ,secretary to propose or issue regulations and executive actions 7a7 ,draft regulations ,beginning on the date of enactment of this section1 a draft regulation implementing this title 7as described in section #dib7;b77#a77 that is determined by the ,secretary to be economically significant shall be subject to the following requirements 7regardless of whether negotiated rulemaking occurs73 7#a7 ,the ,secretary shall determine whether the draft regulation1 if implemented1 would result in an increase in a subsidy cost4 7#b7 ,if the ,secretary determines under paragraph 7#a7 that the draft regulation would result in an increase in a subsidy cost1 then the ,secretary may not take any further action with respect to such regulation4 7b7 ,proposed or final regulations and executive actions ,beginning on the date of enactment of this section1 the ,secretary may not issue a proposed rule1 final regulation1 or executive action implementing this title if the ,secretary determines that the rule1 regulation1 or executive action-- 7#a7 is economically significant2 and 7#b7 would result in an increase in a subsidy cost4 7c7 ,relationship to other requirements ,the analyses required under subsections 7a7 and 7b7 shall be in addition to any other cost analysis required under law for a regulation implementing this title1 including any cost analysis that may be required pursuant to ,executive ,order #abhff 7#eh ,fed4 ,reg4 #eagce2 relating to regulatory planning and review71 ,executive ,order #acefc 7#gf ,fed4 ,reg4 #chba2 relating to improving regulation and regulatory review71 or any related or successor orders4 7d7 ,definition ,in this section1 the term economically significant1 when used with respect to a draft1 proposed1 or final regulation or executive action1 means that the regulation or executive action is likely1 as determined by the ,secretary-- 7#a7 to have an annual effect on the economy of #ajj1jjj1jjj or more2 or 7#b7 to adversely affect in a material way the economy1 a sector of the economy1 productivity1 competition1 jobs1 the environment1 public health or safety1 or ,state1 local1 or tribal governments or communities4 4 ,,iv ,energy and ,commerce ,a ,energy #dajja4 ,rescissions relating to certain ,inflation ,reduction ,act programs 7a7 ,state-based home energy efficiency contractor training grants ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejabc of ,public ,law #aag-afi 7#db ,u4,s4,c4 #ahgie;b7 is rescinded4 7b7 ,funding for ,department of ,energy loan programs office ,the unobligated balance of any amounts made available under subsection 7b7 of section #ejada of ,public ,law #aag-afi 7#acf ,stat4 #bjdb7 is rescinded4 7c7 ,advanced technology vehicle manufacturing ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejadb of ,public ,law #aag-afi 7#acf ,stat4 #bjdd7 is rescinded4 7d7 ,energy infrastructure reinvestment financing ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejadd of ,public ,law #aag-afi 7#acf ,stat4 #bjdd7 is rescinded4 7e7 ,tribal energy loan guarantee program ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejade of ,public ,law #aag-afi 7#acf ,stat4 #bjde7 is rescinded4 7f7 ,transmission facility financing ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejaea of ,public ,law #aag-afi 7#db ,u4,s4,c4 #ahgae7 is rescinded4 7g7 ,grants to facilitate the siting of interstate electricity transmission lines ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejaeb of ,public ,law #aag-afi 7#db ,u4,s4,c4 #ahgae;a7 is rescinded4 7h7 ,interregional and offshore wind electricity transmission planning1 modeling1 and analysis ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejaec of ,public ,law #aag-afi 7#db ,u4,s4,c4 #ahgae;b7 is rescinded4 7i7 ,advanced industrial facilities deployment program ,the unobligated balance of any amounts made available under subsection 7a7 of section #ejafa of ,public ,law #aag-afi 7#db ,u4,s4,c4 #agaac;a7 is rescinded4 #dajjb4 ,natural gas exports and imports ,section #c of the ,natural ,gas ,act 7#ae ,u4,s4,c4 #gag;b7 is amended by adding at the end the following3 7g7 ,charge for exportation or importation of natural gas ,the ,secretary of ,energy shall1 by rule1 impose and collect1 for each application to export natural gas from the ,united ,states to a foreign country with which there is not in effect a free trade agreement requiring national treatment for trade in natural gas1 or to import natural gas from such a foreign country1 a nonrefundable charge of #a1jjj1jjj1 and1 for purposes of subsection 7a71 the importation or exportation of natural gas that is proposed in an application for which such a nonrefundable charge was imposed and collected shall be deemed to be in the public interest1 and such an application shall be granted without modification or delay4 4 #dajjc4 ,funding for ,department of ,energy loan guarantee expenses ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,energy1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj1 to remain available for a period of five years for administrative expenses associated with carrying out section #aaf of the ,alaska ,natural ,gas ,pipeline ,act 7#ae ,u4,s4,c4 #gbjn74 #dajjd4 ,expedited permitting ,the ,natural ,gas ,act is amended by adding after section #ae 7#ae ,u4,s4,c4 #gagn7 the following3 #ae;,a4 ,expedited permitting 7a7 ,definitions ,in this section3 7#a7 ,covered application ,the term covered application means an application for an authorization under section #c or a certificate of public convenience and necessity under section #g1 as applicable1 for activities that include construction4 7#b7 ,federal authorization ,the term ,federal authorization has the meaning given such term in section #ae7;a74 7b7 ,expedited review 7#a7 ,notification of election and payment of fee ,prior to submitting a covered application1 an applicant may elect to obtain an expedited review of authorizations pursuant to ,sections #c and #g of the ,natural ,gas ,act for the approval of such covered application by-- 7,a7 submitting to the ,commission a written notification-- 7i7 of the election2 and 7ii7 that identifies each ,federal authorization required for the approval of the covered application and each ,federal1 ,state1 or interstate agency that will consider an aspect of each such ,federal authorization2 and 7,b7 making a payment to the ,secretary of the ,treasury in an amount that is the lesser of-- 7i7 one percent of the expected cost of the applicable construction1 as determined by the applicant2 or 7ii7 #aj1jjj1jjj 7adjusted for inflation1 as the ,secretary of the ,treasury determines necessary74 7#b7 ,submission and review of applications 7,a7 ,application ,not later than #fj days after the date on which an applicant elects to obtain an expedited review under paragraph 7#a71 the applicant shall submit to the ,commission the covered application for which such election for an expedited review was made1 which shall include-- 7i7 the scope of the applicable activities1 including capital investment1 siting1 temporary construction1 and final workforce numbers2 7ii7 the industrial sector of the applicant1 as classified by the ,north ,american ,industry ,classification ,system2 and 7iii7 a list of the statutes and regulations that are relevant to the covered application4 7,b7 ,approval 7i7 ,standard deadline ,except as provided in clause 7ii71 not later than one year after the date on which an applicant submits a covered application pursuant to subparagraph 7,a7-- 7,i7 each ,federal1 ,state1 or interstate agency identified under paragraph 7#a77;,a77ii7 shall-- 7aa7 review the relevant ,natural ,gas ,act sections #c or #g authorization identified under such paragraph2 and 7bb7 subject to any conditions determined by such agency to be necessary to comply with the requirements of the ,federal law under which such approval is required1 approve such ,federal authorization2 and 7,,ii7 the ,commission shall-- 7aa7 review the covered application2 and 7bb7 subject to any conditions determined by the ,commission to be necessary to comply with the requirements of this ,act1 approve the covered application4 7ii7 ,extended deadline 7,i7 ,extension ,with respect to a covered application submitted pursuant to subparagraph 7,a71 the ,commission may approve a request by an agency identified under paragraph 7#a77;,a77ii7 for an extension of the one-year deadline imposed by clause 7i7 of this subparagraph for a period of #f months if the ,commission receives consent from the relevant applicant4 7,,ii7 ,applicability ,if the ,commission approves a request for an extension under subclause 7,i71 such extension shall apply to the applicable covered application and the ,federal authorization for which the extension was requested4 7,c7 ,effect of failure to meet deadline 7i7 ,deemed approval ,any covered application submitted pursuant to subparagraph 7,a71 or ,federal authorization that is required with respect to such covered application1 that is not approved by the applicable deadline under subparagraph 7,b7 shall be deemed approved in perpetuity4 7ii7 ,compliance ,a person carrying out activities under a covered application or ,federal authorization that has been deemed approved under clause 7i7 shall comply with the requirements of the ,natural ,gas ,act4 7c7 ,judicial review 7#a7 ,reviewable claims 7,a7 ,in general ,no court shall have jurisdiction to review a claim with respect to the approval of a covered application or ,federal authorization under subparagraph 7,b7 or 7,c77i7 of subsection 7b77#b71 except for a claim under chapter #g of title #e1 ,united ,states ,code1 filed not later than #ahj days after the date of such approval by-- 7i7 the applicant2 or 7ii7 a person who has suffered1 or likely and imminently will suffer1 direct and irreparable economic harm from the approval4 7,b7 ,claims by certain non-applicants ,an association may only bring a claim on behalf of one or more of its members pursuant to subparagraph 7,a77ii7 if each member of the association has suffered1 or likely and imminently will suffer1 the harm described in subparagraph 7,a77ii74 7#b7 ,standard of review ,if an applicant or other person brings a claim described in paragraph 7#a7 with respect to the approval of a covered application or ,federal authorization under subsection 7b77#b77;,b71 the court shall hold unlawful and set aside any agency actions1 findings1 and conclusions in accordance with section #gjf7b7 of title #e1 ,united ,states ,code1 except that1 for purposes of the application of subparagraph 7,e7 of such section1 the court shall apply such subparagraph by substituting clear and convincing evidence for substantial evidence4 7#c7 ,exclusive jurisdiction ,the ,united ,states ,court of ,appeals for the ,district of ,columbia ,circuit shall have original and exclusive jurisdiction over any claim-- 7,a7 alleging the invalidity of subsection 7b72 or 7,b7 that an agency action relating to a covered application or ,federal authorization under subsection 7b7 is beyond the scope of authority conferred by the ,federal law under which such agency action is made4 4 #dajje4 ,de-risking ,compensation ,program 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,secretary for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #aj1jjj1jjj1 to remain available through ,september #cj1 #bjcd1 to carry out this section3 ,provided1 ,that no disbursements may be made under this section after ,september #cj1 #bjcd4 7b7 ,de-,risking ,compensation ,program 7#a7 ,establishment ,there is established in the ,department of ,energy a program1 to be known as the ,de-,risking ,compensation ,program1 to provide compensation to sponsors1 with respect to covered energy projects1 that suffer unrecoverable losses due to qualifying ,federal actions4 7#b7 ,eligibility ,a sponsor may enroll in the program with respect to a covered energy project if-- 7,a7 all approvals or permits required or authorized under ,federal law for the covered energy project have been received1 regardless of whether a court order subsequently remands or vacates such approvals or permits2 7,b7 the sponsor commenced construction of the covered energy project or made capital expenditures with respect to the covered energy project in reliance on such approvals or permits2 and 7,c7 at the time of enrollment1 no qualifying ,federal action has been issued or taken that has an effect described in subsection 7g77#d77;,b7 on the covered energy project4 7#c7 ,application ,a sponsor may apply to enroll with respect to a covered energy project in the program by submitting to the ,secretary an application containing such information as the ,secretary may require4 7#d7 ,enrollment ,not later than #ij days after the date on which the ,secretary receives an application submitted under paragraph 7#c71 the ,secretary shall enroll the sponsor in the program for the covered energy project with respect to which the application was submitted if the ,secretary determines that the sponsor meets the requirements of paragraph 7#b7 with respect to the covered energy project4 7c7 ,fees and premiums 7#a7 ,enrollment fee ,not later than #fj days after the date on which a sponsor is enrolled in the program under subsection 7b77#d71 the sponsor shall pay to the ,secretary a one-time enrollment fee equal to #e percent of the sponsor capital contribution for the applicable covered energy project4 7#b7 ,annual premiums 7,a7 ,in general ,the ,secretary shall establish and annually collect a premium from each sponsor enrolled in the program for each covered energy project with respect to which the sponsor is enrolled4 7,b7 ,requirements ,a premium established and collected from a sponsor under subparagraph 7,a7 shall-- 7i7 be equal to #a4e percent of the sponsor capital contribution for the applicable covered energy project2 and 7ii7 be paid beginning with the year of enrollment and continuing until the earlier of-- 7,i7 fiscal year #bjcc2 or 7,,ii7 the year in which the sponsor withdraws from the program with respect to the applicable covered energy project4 7,c7 ,adjustment ,the ,secretary may adjust the percentage required by subparagraph 7,b77i7 once every two fiscal years to ensure ,fund solvency1 except that-- 7i7 the ,secretary may not vary such percentage between sponsors or projects2 and 7ii7 such percentage may not exceed #e percent4 7,d7 ,publication ,the ,secretary shall publish in the ,federal ,register not later than #fj days prior to the start of each fiscal year a list of each premium to be collected for the fiscal year4 7d7 ,compensation 7#a7 ,in general ,using amounts available in the ,fund1 and subject to paragraph 7#e71 the ,secretary shall provide compensation to a sponsor enrolled in the program with respect to a covered energy project if-- 7,a7 the sponsor paid the enrollment fee and the premium for each year the sponsor was enrolled in the program with respect to the covered energy project2 and 7,b7 the sponsor demonstrates1 in a request submitted to the ,secretary1 that a qualifying ,federal action has been issued or taken that has an effect described in subsection 7g77#d77;,b7 on the covered energy project4 7#b7 ,request for compensation ,a request under paragraph 7#a7 shall contain the following3 7,a7 ,information on each ,federal approval or permit relating to the covered energy project1 including the date on which such approval or permit was issued4 7,b7 ,a certified accounting of capital expenditures made in reliance on each such ,federal approval or permit4 7,c7 ,a description of1 and1 if applicable1 a citation to1 the applicable qualifying ,federal action4 7,d7 ,a causal statement showing how the qualifying ,federal action directly resulted in unrecoverable losses or cessation of the covered energy project and that absent the qualifying ,federal action the project would have otherwise been viable4 7,e7 ,any supporting economic analysis demonstrating the financial effects of the covered energy project being rendered unviable4 7#c7 ,approval ,the ,secretary shall approve a request submitted under paragraph 7#a7 and1 subject to paragraph 7#e71 provide compensation to the applicable sponsor if the ,secretary determines that such request is complete and in compliance with the requirements of this section4 7#d7 ,limitations on denials ,the ,secretary may not deny a request submitted under paragraph 7#a7 based on-- 7,a7 the merit of the applicable covered energy project1 as determined by the ,secretary2 or 7,b7 the type of technology used in the applicable covered energy project4 7#e7 ,limitations on compensation amount 7,a7 ,sponsors ,the amount of compensation provided to a sponsor under this subsection with respect to a covered energy project shall not exceed the sponsor capital contribution for the covered energy project4 7,b7 ,available funds ,in determining the amount of compensation to be provided to a sponsor under this subsection-- 7i7 such amount may be any amount1 including zero1 that is less than or equal to the amount of the sponsor capital contribution for the covered energy project1 regardless of the amount of capital expenditures made by the sponsor 7as certified and included in the request pursuant to paragraph 7#b77;,b772 and 7ii7 the ,secretary shall determine such amount in a manner that ensures no funds will be obligated or expended in amounts that exceed the amounts in the ,fund at the time of approval of the applicable request submitted under paragraph 7#a74 7e7 ,de-,risking ,compensation ,fund 7#a7 ,establishment ,there is established a fund1 to be known as the ,de-,risking ,compensation ,fund1 consisting of such amounts as are deposited in the ,fund under this subsection or credited to the ,fund under subsection 7f74 7#b7 ,use of funds ,amounts in the ,fund-- 7,a7 shall remain available until ,september #cj1 #bjcd2 and 7,b7 may be used1 without further appropriation-- 7i7 to make compensation payments to sponsors under this section2 and 7ii7 to administer the program4 7#c7 ,limitation on administrative expenses ,not more than #c percent of amounts in the ,fund may be used to administer the program4 7#d7 ,deposits ,the ,secretary shall deposit the fees and premiums received under subsection 7c7 into the ,fund4 7f7 ,fund management and investment ,the ,fund shall be managed and invested as follows3 7#a7 ,the ,fund shall be maintained and administered by the ,secretary4 7#b7 ,amounts in the ,fund shall be invested in obligations of the ,united ,states in accordance with the requirements of section #igjb of title #ca1 ,united ,states ,code4 7#c7 ,the interest on such investments shall be credited to the ,fund4 7g7 ,definitions ,for purposes of this section3 7#a7 ,covered energy project ,the term covered energy project means a project located in the ,united ,states for the development1 extraction1 processing1 transportation1 or use of coal1 coal byproducts1 critical minerals1 oil1 natural gas1 or nuclear energy with a total projected capital expenditure of not less than #cj1jjj1jjj1 as certified by the ,secretary4 7#b7 ,fund ,the term ,fund means the ,de-,risking ,compensation ,fund established in subsection 7e77#a74 7#c7 ,program ,the term program means the ,de-,risking ,compensation ,program established in subsection 7b77#a74 7#d7 ,qualifying ,federal action ,the term qualifying ,federal action means a regulation1 administrative decision1 or executive action-- 7,a7 issued or taken after a sponsor received a ,federal approval or permit for a covered energy project2 and 7,b7 that revokes such approval or permit or cancels1 delays1 or renders unviable the covered energy project regardless of whether the regulation1 administrative decision1 or executive action is responsive to a court order4 7#e7 ,secretary ,the term ,secretary means the ,secretary of ,energy4 7#f7 ,sponsor ,the term sponsor means an entity incorporated and headquartered in the ,united ,states with an ownership or development interest in a covered energy project4 7#g7 ,sponsor capital contribution ,the term sponsor capital contribution means the projected capital expenditure of a sponsor for a covered energy project1 as certified by the ,secretary at the time of enrollment in the program1 which shall include verifiable development1 construction1 permitting1 and financing costs directly related to the covered energy project4 #dajjf4 ,strategic ,petroleum ,reserve 7a7 ,appropriations ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,energy for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #bah1jjj1jjj for maintenance of1 including repairs to1 storage facilities and related facilities 7as such terms are defined in section #aeb of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fbcb77 of the ,strategic ,petroleum ,reserve2 and 7#b7 #a1cba1jjj1jjj to acquire1 by purchase1 petroleum products for storage in the ,strategic ,petroleum ,reserve4 7b7 ,repeal of strategic petroleum reserve drawdown and sale mandate ,section #bjjjc of ,public ,law #aae-ig 7#db ,u4,s4,c4 #fbda note7 is repealed4 ,b ,environment #a ,repeals and ,rescissions #dbaja4 ,repeal and rescission relating to clean heavy-duty vehicles 7a7 ,repeal ,section #acb of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcb7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #acb of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcb7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajb4 ,repeal and rescission relating to grants to reduce air pollution at ports 7a7 ,repeal ,section #acc of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcc7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #acc of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcc7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajc4 ,repeal and rescission relating to ,greenhouse ,gas ,reduction ,fund 7a7 ,repeal ,section #acd of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcd7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #acd of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcd7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajd4 ,repeal and rescission relating to diesel emissions reductions 7a7 ,repeal ,section #fjajd of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjajd of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaje4 ,repeal and rescission relating to funding to address air pollution 7a7 ,repeal ,section #fjaje of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaje of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajf4 ,repeal and rescission relating to funding to address air pollution at schools 7a7 ,repeal ,section #fjajf of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjajf of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajg4 ,repeal and rescission relating to low emissions electricity program 7a7 ,repeal ,section #ace of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdce7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #ace of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdce7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbajh4 ,repeal and rescission relating to funding for section #baa7o7 of the ,clean ,air ,act 7a7 ,repeal ,section #fjajh of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjajh of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaji4 ,repeal and rescission relating to funding for implementation of the ,american ,innovation and ,manufacturing ,act 7a7 ,repeal ,section #fjaji of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaji of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaaj4 ,repeal and rescission relating to funding for enforcement technology and public information 7a7 ,repeal ,section #fjaaj of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaaj of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaaa4 ,repeal and rescission relating to greenhouse gas corporate reporting 7a7 ,repeal ,section #fjaaa of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaaa of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaab4 ,repeal and rescission relating to environmental product declaration assistance 7a7 ,repeal ,section #fjaab of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaab of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaac4 ,repeal of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems 7a7 ,repeal and rescission ,subsections 7a7 and 7b7 of section #acf of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7 are repealed and the unobligated balances of amounts made available under those subsections 7as in effect on the day before the date of enactment of this ,act7 are rescinded4 7b7 ,conforming amendments ,section #acf of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcf7 is amended-- 7#a7 by redesignating subsections 7c7 through 7i7 as subsections 7a7 through 7g71 respectively2 7#b7 by striking subsection 7c7 each place it appears and inserting subsection 7a72 7#c7 by striking subsection 7d7 each place it appears and inserting subsection 7b72 7#d7 by striking subsection 7f7 each place it appears and inserting subsection 7d72 7#e7 in subsection 7e7 7as so redesignated71 by striking calendar year #bjbd and inserting calendar year #bjcd2 and 7#f7 in subsection 7f7 7as so redesignated7-- 7,a7 by striking subsections 7e7 and 7f7 and inserting subsections 7c7 and 7d72 and 7,b7 by striking including data collected pursuant to subsection 7a77#d714 #dbaad4 ,repeal and rescission relating to greenhouse gas air pollution plans and implementation grants 7a7 ,repeal ,section #acg of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcg7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #acg of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdcg7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaae4 ,repeal and rescission relating to ,environmental ,protection ,agency efficient1 accurate1 and timely reviews 7a7 ,repeal ,section #fjaae of ,public ,law #aag-afi is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaae of ,public ,law #aag-afi 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaaf4 ,repeal and rescission relating to low-embodied carbon labeling for construction materials 7a7 ,repeal ,section #fjaaf of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #fjaaf of ,public ,law #aag-afi 7#db ,u4,s4,c4 #dcba note7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #dbaag4 ,repeal and rescission relating to environmental and climate justice block grants 7a7 ,repeal ,section #ach of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdch7 is repealed4 7b7 ,rescission ,the unobligated balance of any amounts made available under section #ach of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdch7 7as in effect on the day before the date of enactment of this ,act7 is rescinded4 #b ,repeal of ,,epa rules relating to greenhouse gas and multi-pollutant emissions standards #dbbja4 ,repeal of ,,epa rules relating to greenhouse gas and multi-pollutant emissions standards ,the final rules issued by the ,environmental ,protection ,agency relating to ,revised #bjbc and ,later ,model ,year ,light-,duty ,vehicle ,greenhouse ,gas ,emissions ,standards 7#hf ,fed4 ,reg4 #gddcd 7,december #cj1 #bjba77 and ,multi-,pollutant ,emissions ,standards for ,model ,years #bjbg and ,later ,light-,duty and ,medium-,duty ,vehicles 7#hi ,fed4 ,reg4 #bghdb 7,april #ah1 #bjbd77 shall have no force or effect4 #c ,repeal of ,,nhtsa rules relating to ,,cafe standards #dbcja4 ,repeal of ,,nhtsa rules relating to ,,cafe standards ,the final rules issued by the ,national ,highway ,traffic ,safety ,administration relating to ,corporate ,average ,fuel ,economy ,standards for ,model ,years #bjbd-bjbf ,passenger ,cars and ,light ,trucks 7#hg ,fed4 ,reg4 #begaj 7,may #b1 #bjbb77 and ,corporate ,average ,fuel ,economy ,standards for ,passenger ,cars and ,light ,trucks for ,model ,years #bjbg and ,beyond and ,fuel ,efficiency ,standards for ,heavy-,duty ,pickup ,trucks and ,vans for ,model ,years #bjcj and ,beyond 7#hi ,fed4 ,reg4 #ebedj 7,june #bd1 #bjbd77 shall have no force or effect4 ,c ,communications #a ,spectrum ,auctions #dcaja4 ,identification and auction of spectrum 7a7 ,identification 7#a7 ,in general ,not later than #b years after the date of the enactment of this ,act1 the ,assistant ,secretary and the ,commission shall identify1 from spectrum in the covered band that is allocated for ,federal use1 non-,federal use1 or shared ,federal and non-,federal use1 a total of not less than #fjj megahertz of spectrum for reallocation for non-,federal use on an exclusive1 licensed basis for mobile broadband services1 fixed broadband services1 mobile and fixed broadband services1 or a combination thereof4 7#b7 ,withdrawal or modification of ,federal ,government assignments ,the ,president1 acting through the ,assistant ,secretary1 shall-- 7,a7 withdraw or modify the assignments to ,federal ,government stations of spectrum identified under paragraph 7#a7 as necessary for the ,commission to comply with subsection 7b72 and 7,b7 not later than #cj days after completing any necessary withdrawal or modification under subparagraph 7,a71 notify the ,commission that the withdrawal or modification is complete4 7#c7 ,rule of construction ,nothing in this subsection may be construed to change the respective authorities of the ,assistant ,secretary and the ,commission with respect to spectrum allocated for ,federal use1 non-,federal use1 or shared ,federal and non-,federal use4 7b7 ,auction 7#a7 ,in general ,the ,commission shall1 through #a or more systems of competitive bidding under section #cji7;j7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j771 grant licenses for the use of the spectrum identified under subsection 7a7 on an exclusive1 licensed basis for mobile broadband services1 fixed broadband services1 mobile and fixed broadband services1 or a combination thereof4 7#b7 ,schedule ,notwithstanding paragraph 7#ae77;,a7 of section #cji7;j7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j771 the ,commission shall auction spectrum under paragraph 7#a7 of this subsection according to the following schedule3 7,a7 ,not later than #c years after the date of the enactment of this ,act1 the ,commission shall complete #a or more systems of competitive bidding for not less than #bjj megahertz of such spectrum4 7,b7 ,not later than #f years after the date of the enactment of this ,act1 the ,commission shall complete #a or more systems of competitive bidding for any remaining spectrum required to be auctioned under paragraph 7#a7 after compliance with subparagraph 7,a7 of this paragraph4 7c7 ,auction proceeds to cover #aaj percent of ,federal relocation or sharing costs ,nothing in this section may be construed to relieve the ,commission from the requirements of section #cji7;j77#af77;,b7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#af77;,b774 7d7 ,auction authority ,section #cji7;j77#aa7 of the ,communications ,act of #aicd 7#dg ,u4,s4,c4 #cji7;j77#aa77 is amended by striking grant a license or permit under this subsection shall expire ,march #i1 #bjbc and all that follows and inserting complete a system of competitive bidding under this subsection shall expire ,september #cj1 #bjcd44 7e7 ,definitions ,in this section3 7#a7 ,assistant secretary ,the term ,assistant ,secretary means the ,assistant ,secretary of ,commerce for ,communications and ,information4 7#b7 ,commission ,the term ,commission means the ,federal ,communications ,commission4 7#c7 ,covered band 7,a7 ,in general ,the term covered band means the band of frequencies between #a4c gigahertz and #aj gigahertz1 inclusive4 7,b7 ,exclusion ,the term covered band does not include the following3 7i7 ,the band of frequencies between #c4a gigahertz and #c4de gigahertz1 inclusive4 7ii7 ,the band of frequencies between #e4ibe gigahertz and #g4abe gigahertz1 inclusive4 #b ,artificial ,intelligence and ,information ,technology ,modernization #dcbja4 ,artificial intelligence and information technology modernization initiative 7a7 ,appropriation of funds ,there is hereby appropriated to the ,department of ,commerce for fiscal year #bjbe1 out of any funds in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until ,september #cj1 #bjcd1 to modernize and secure ,federal information technology systems through the deployment of commercial artificial intelligence1 the deployment of automation technologies1 and the replacement of antiquated business systems in accordance with subsection 7b74 7b7 ,authorized uses ,the ,secretary of ,commerce shall use the funds appropriated under subsection 7a7 for the following3 7#a7 ,to replace or modernize1 within the ,department of ,commerce1 legacy business systems with state-of-the-art commercial artificial intelligence systems and automated decision systems4 7#b7 ,to facilitate1 within the ,department of ,commerce1 the adoption of artificial intelligence models that increase operational efficiency and service delivery4 7#c7 ,to improve1 within the ,department of ,commerce1 the cybersecurity posture of ,federal information technology systems through modernized architecture1 automated threat detection1 and integrated artificial intelligence solutions4 7c7 ,moratorium 7#a7 ,in general ,except as provided in paragraph 7#b71 no ,state or political subdivision thereof may enforce1 during the #aj-year period beginning on the date of the enactment of this ,act1 any law or regulation of that ,state or a political subdivision thereof limiting1 restricting1 or otherwise regulating artificial intelligence models1 artificial intelligence systems1 or automated decision systems entered into interstate commerce4 7#b7 ,rule of construction ,paragraph 7#a7 may not be construed to prohibit the enforcement of-- 7,a7 any law or regulation that-- 7i7 the primary purpose and effect of which is to-- 7,i7 remove legal impediments to1 or facilitate the deployment or operation of1 an artificial intelligence model1 artificial intelligence system1 or automated decision system2 or 7,,ii7 streamline licensing1 permitting1 routing1 zoning1 procurement1 or reporting procedures in a manner that facilitates the adoption of artificial intelligence models1 artificial intelligence systems1 or automated decision systems2 7ii7 does not impose any substantive design1 performance1 data-handling1 documentation1 civil liability1 taxation1 fee1 or other requirement on artificial intelligence models1 artificial intelligence systems1 or automated decision systems unless such requirement-- 7,i7 is imposed under ,federal law2 or 7,,ii7 in the case of a requirement imposed under a generally applicable law1 is imposed in the same manner on models and systems1 other than artificial intelligence models1 artificial intelligence systems1 and automated decision systems1 that provide comparable functions to artificial intelligence models1 artificial intelligence systems1 or automated decision systems2 and 7iii7 does not impose a fee or bond unless-- 7,i7 such fee or bond is reasonable and cost-based2 and 7,,ii7 under such fee or bond1 artificial intelligence models1 artificial intelligence systems1 and automated decision systems are treated in the same manner as other models and systems that perform comparable functions2 or 7,b7 any provision of a law or regulation to the extent that the violation of such provision carries a criminal penalty4 7d7 ,definitions ,in this section3 7#a7 ,artificial intelligence ,the term artificial intelligence has the meaning given such term in section #ejjb of the ,national ,artificial ,intelligence ,initiative ,act of #bjbj 7#ae ,u4,s4,c4 #idja74 7#b7 ,artificial intelligence model ,the term artificial intelligence model means a software component of an information system that implements artificial intelligence technology and uses computational1 statistical1 or machine-learning techniques to produce outputs from a defined set of inputs4 7#c7 ,artificial intelligence system ,the term artificial intelligence system means any data system1 hardware1 tool1 or utility that operates1 in whole or in part1 using artificial intelligence4 7#d7 ,automated decision system ,the term automated decision system means any computational process derived from machine learning1 statistical modeling1 data analytics1 or artificial intelligence that issues a simplified output1 including a score1 classification1 or recommendation1 to materially influence or replace human decision making4 ,d ,health #a ,medicaid ,a ,reducing fraud and improving enrollment processes #ddaja4 ,moratorium on implementation of rule relating to eligibility and enrollment in ,medicare ,savings ,programs ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,january #a1 #bjce1 implement1 administer1 or enforce the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,september #ba1 #bjbc1 and titled ,streamlining ,medicaid2 ,medicare ,savings ,program ,eligibility ,determination and ,enrollment 7#hh ,fed4 ,reg4 #febcj74 #ddajb4 ,moratorium on implementation of rule relating to eligibility and enrollment for ,medicaid1 ,,chip1 and the ,basic ,health ,program ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,january #a1 #bjce1 implement1 administer1 or enforce the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,april #b1 #bjbd1 and titled ,medicaid ,program2 ,streamlining the ,medicaid1 ,children's ,health ,insurance ,program1 and ,basic ,health ,program ,application1 ,eligibility ,determination1 ,enrollment1 and ,renewal ,processes 7#hi ,fed4 ,reg4 #bbghj74 #ddajc4 ,ensuring appropriate address verification under the ,medicaid and ,,chip programs 7a7 ,medicaid 7#a7 ,in general ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#hf71 by striking and at the end2 7ii7 in paragraph 7#hg71 by striking the period and inserting 2 and2 and 7iii7 by inserting after paragraph 7#hg7 the following new paragraph3 7#hh7 provide-- 7,a7 beginning not later than ,january #a1 #bjbg1 in the case of #a of the #ej ,states and the ,district of ,columbia1 for a process to regularly obtain address information for individuals enrolled under such plan 7or a waiver of such plan7 in accordance with subsection 7vv72 and 7,b7 beginning not later than ,october #a1 #bjbi-- 7i7 for the ,state to submit to the system established by the ,secretary under subsection 7uu71 with respect to an individual enrolled or seeking to enroll under such plan1 not less frequently than once each month and during each determination or redetermination of the eligibility of such individual for medical assistance under such plan 7or waiver of such plan7-- 7,i7 the social security number of such individual1 if such individual has a social security number and is required to provide such number to enroll under such plan 7or waiver72 and 7,,ii7 such other information with respect to such individual as determined necessary by the ,secretary for purposes of preventing individuals from simultaneously being enrolled under ,state plans 7or waivers of such plans7 of multiple ,states2 7ii7 for the use of such system to prevent such simultaneous enrollment2 and 7iii7 in the case that such system indicates that an individual enrolled or seeking to enroll under such plan 7or wavier of such plan7 is enrolled under a ,state plan 7or waiver of such a plan7 of another ,state1 for the taking of appropriate action 7as determined by the ,secretary7 to identify whether such an individual resides in the ,state and disenroll an individual from the ,state plan of such ,state if such individual does not reside in such ,state 7unless such individual meets such an exception as the ,secretary may specify74 2 and 7,b7 by adding at the end the following new subsections3 7uu7 ,prevention of enrollment under multiple ,state plans 7#a7 ,in general ,not later than ,october #a1 #bjbi1 the ,secretary shall establish a system to be utilized by the ,secretary and ,states to prevent an individual from being simultaneously enrolled under the ,state plans 7or waivers of such plans7 of multiple ,states4 ,such system shall-- 7,a7 provide for the receipt of information submitted by a ,state under subsection 7a77#hh77;,b77i72 and 7,b7 not less than once each month1 notify or transmit information to a ,state 7or allow the ,secretary to notify or transmit information to a ,state7 regarding whether an individual enrolled or seeking to enroll under the ,state plan of such ,state 7or waiver of such plan7 is enrolled under the ,state plan 7or waiver of such plan7 of another ,state4 7#b7 ,standards ,the ,secretary shall establish such standards as determined necessary by the ,secretary to limit and protect information submitted under such system and ensure the privacy of such information1 consistent with subsection 7a77#g74 7#c7 ,implementation funding ,there are appropriated to the ,secretary1 out of amounts in the ,treasury not otherwise appropriated1 in addition to amounts otherwise available-- 7,a7 for fiscal year #bjbf1 #aj1jjj1jjj for purposes of establishing the system required under this subsection1 to remain available until expended2 and 7,b7 for fiscal year #bjbi1 #bj1jjj1jjj for purposes of maintaining such system1 to remain available until expended4 7vv7 ,process to obtain enrollee address information 7#a7 ,in general ,for purposes of subsection 7a77#hh77;,a71 a process to regularly obtain address information for individuals enrolled under a ,state plan 7or a waiver of such plan7 shall obtain address information from reliable data sources described in paragraph 7#b7 and take such actions as the ,secretary shall specify with respect to any changes to such address based on such information4 7#b7 ,reliable data sources described ,for purposes of paragraph 7#a71 the reliable data sources described in this paragraph are the following3 7,a7 ,mail returned to the ,state by the ,united ,states ,postal ,service with a forwarding address4 7,b7 ,the ,national ,change of ,address ,database maintained by the ,united ,states ,postal ,service4 7,c7 ,a managed care entity 7as defined in section #aicb7;a77#a77;,b77 or prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d77 that has a contract under the ,state plan if the address information is provided to such entity or plan directly from1 or verified by such entity or plan directly with1 such individual4 7,d7 ,other data sources as identified by the ,state and approved by the ,secretary4 4 7#b7 ,conforming amendments 7,a7 ,,paris ,section #aijc7r77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7r77#c77 is amended-- 7i7 by striking ,in order and inserting 7,a7 ,in order 2 7ii7 by striking through the ,public and inserting through-- 7i7 the ,public 2 7iii7 by striking the period at the end and inserting 2 and 7ii7 beginning ,october #a1 #bjbi1 the system established by the ,secretary under section #aijb7uu74 2 and 7iv7 by adding at the end the following new subparagraph3 7,b7 ,beginning ,october #a1 #bjbi1 the ,secretary may determine that a ,state is not required to have in operation an eligibility determination system which provides for data matching through the system described in subparagraph 7,a77i7 to meet the requirements of this paragraph4 4 7,b7 ,managed care ,section #aicb of the ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7 is amended by adding at the end the following new subsection3 7j7 ,transmission of address information ,beginning ,january #a1 #bjbg1 each contract under a ,state plan with a managed care entity 7as defined in section #aicb7;a77#a77;,b77 or with a prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d771 shall provide that such entity or plan shall promptly transmit to the ,state any address information for an individual enrolled with such entity or plan that is provided to such entity or plan directly from1 or verified by such entity or plan directly with1 such individual4 4 7b7 ,,chip 7#a7 ,in general ,section #bajg7;e77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77 is amended-- 7,a7 by redesignating subparagraphs 7,h7 through 7,u7 as subparagraphs 7,i7 through 7,v71 respectively2 and 7,b7 by inserting after subparagraph 7,g7 the following new subparagraph3 7,h7 ,section #aijb7;a77#hh7 7relating to address information for enrollees and prevention of simultaneous enrollments74 4 7#b7 ,managed care ,section #bajc7;f77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;cc7f77#c77 is amended by striking and 7e7 and inserting 7e71 and 7j74 #ddajd4 ,modifying certain ,state requirements for ensuring deceased individuals do not remain enrolled ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 as amended by section #ddajc1 is further amended-- 7#a7 in subsection 7a7-- 7,a7 in paragraph 7#hg71 by striking 2 and and inserting a semicolon2 7,b7 in paragraph 7#hh71 by striking the period at the end and inserting 2 and2 and 7,c7 by inserting after paragraph 7#hh7 the following new paragraph3 7#hi7 provide that the ,state shall comply with the eligibility verification requirements under subsection 7ww71 except that this paragraph shall apply only in the case of the #ej ,states and the ,district of ,columbia4 2 and 7#b7 by adding at the end the following new subsection3 7ww7 ,verification of certain eligibility criteria 7#a7 ,in general ,for purposes of subsection 7a77#hi71 the eligibility verification requirements1 beginning ,january #a1 #bjbh1 are as follows3 7,a7 ,quarterly screening to verify enrollee status ,the ,state shall1 not less frequently than quarterly1 review the ,death ,master ,file 7as such term is defined in section #bjc7;d7 of the ,bipartisan ,budget ,act of #bjac7 to determine whether any individuals enrolled for medical assistance under the ,state plan 7or waiver of such plan7 are deceased4 7,b7 ,disenrollment under ,state plan ,if the ,state determines1 based on information obtained from the ,death ,master ,file1 that an individual enrolled for medical assistance under the ,state plan 7or waiver of such plan7 is deceased1 the ,state shall-- 7i7 treat such information as factual information confirming the death of a beneficiary for purposes of section #dca4bac7;a7 of title #db1 ,code of ,federal ,regulations2 7ii7 disenroll such individual from the ,state plan 7or waiver of such plan72 and 7iii7 discontinue any payments for medical assistance under this title made on behalf of such individual 7other than payments for any items or services furnished to such individual prior to the death of such individual74 7,c7 ,reinstatement of coverage in the event of error ,if a ,state determines that an individual was misidentified as deceased based on information obtained from the ,death ,master ,file and was erroneously disenrolled from medical assistance under the ,state plan 7or waiver of such plan7 based on such misidentification1 the ,state shall immediately re-enroll such individual under the ,state plan 7or waiver of such plan71 retroactive to the date of such disenrollment4 7#b7 ,rule of construction ,nothing under this subsection shall be construed to preclude the ability of a ,state to use other electronic data sources to timely identify potentially deceased beneficiaries1 so long as the ,state is also in compliance with the requirements of this subsection 7and all other requirements under this title relating to ,medicaid eligibility determination and redetermination74 4 #ddaje4 ,medicaid provider screening requirements ,section #aijb7kk77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7kk77#a77 is amended-- 7#a7 by striking ,the ,state and inserting3 7,a7 ,in general ,the ,state 2 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,additional provider screening ,beginning ,january #a1 #bjbh1 as part of the enrollment 7or reenrollment or revalidation of enrollment7 of a provider or supplier under this title1 and not less frequently than monthly during the period that such provider or supplier is so enrolled1 the ,state conducts a check of any database or similar system developed pursuant to section #fdja7;b77#b7 of the ,patient ,protection and ,affordable ,care ,act to determine whether the ,secretary has terminated the participation of such provider or supplier under title ,,xviii1 or whether any other ,state has terminated the participation of such provider or supplier under such other ,state's ,state plan under this title 7or waiver of the plan71 or such other ,state's ,state child health plan under title ,,xxi 7or waiver of the plan74 4 #ddajf4 ,additional ,medicaid provider screening requirements ,section #aijb7kk77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7kk77#a771 as amended by section #ddaje1 is further amended by adding at the end the following new subparagraph3 7,c7 ,provider screening against ,death ,master ,file ,beginning ,january #a1 #bjbh1 as part of the enrollment 7or reenrollment or revalidation of enrollment7 of a provider or supplier under this title1 and not less frequently than quarterly during the period that such provider or supplier is so enrolled1 the ,state conducts a check of the ,death ,master ,file 7as such term is defined in section #bjc7;d7 of the ,bipartisan ,budget ,act of #bjac7 to determine whether such provider or supplier is deceased4 4 #ddajg4 ,removing good faith waiver for payment reduction related to certain erroneous excess payments under ,medicaid 7a7 ,in general ,section #aijc7u77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7u77#a77 is amended-- 7#a7 in subparagraph 7,b7-- 7,a7 by striking ,the ,secretary and inserting 7i7 ,subject to clause 7ii71 the ,secretary 2 and 7,b7 by adding at the end the following new clause3 7ii7 ,the amount waived under clause 7i7 for a fiscal year may not exceed an amount equal to the difference between-- 7,i7 the amount of the reduction required under subparagraph 7,a7 for such fiscal year 7without application of this subparagraph72 and 7,,ii7 the sum of the erroneous excess payments for medical assistance described in subclauses 7,i7 and 7,,iii7 of subparagraph 7,d77i7 made for such fiscal year4 2 7#b7 in subparagraph 7,c71 by striking he in each place it appears and inserting the ,secretary in each such place2 and 7#c7 in subparagraph 7,d7-- 7,a7 in clause 7i7-- 7i7 in subclause 7,i71 by striking and at the end2 7ii7 in subclause 7,,ii71 by striking the period at the end and inserting 1 and2 and 7iii7 by adding at the end the following new subclause3 7,,iii7 payments 7other than payments described in subclause 7,i77 for items and services furnished to an eligible individual who is not eligible for medical assistance under the ,state plan 7or a waiver of such plan7 with respect to such items and services4 2 and 7,b7 by adding at the end the following new clause3 7vi7 ,in determining the amount of erroneous excess payments for medical assistance under clause 7i71 the ,secretary shall include any payments described in such clause that are identified under the payment error rate measurement 7,,perm7 program1 the ,medicaid ,eligibility ,quality ,control 7,,meqc7 program1 an audit conducted by the ,inspector ,general of the ,department of ,health and ,human ,services1 or any other independent audit made by the ,secretary4 4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply beginning with respect to fiscal year #bjcj4 #ddajh4 ,increasing frequency of eligibility redeterminations for certain individuals ,section #aijb7;e77#ad7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7e77#ad77 is amended by adding at the end the following new subparagraph3 7,l7 ,frequency of eligibility redeterminations for certain individuals ,with respect to redeterminations of eligibility for medical assistance under a ,state plan 7or waiver of such plan7 scheduled on or after ,december #ca1 #bjbf1 a ,state shall make such a redetermination once every #f months for the following individuals3 7i7 ,individuals enrolled under subsection 7a77#aj77;,a77i77,,viii74 7ii7 ,individuals described in such subsection who are otherwise enrolled under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 to all individuals described in subsection 7a77#aj77;,a77i77,,viii74 4 #ddaji4 ,revising home equity limit for determining eligibility for long-term care services under the ,medicaid program 7a7 ,revising home equity limit ,section #aiag7;f77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifp7f77#a77 is amended-- 7#a7 in subparagraph 7,b7-- 7,a7 by striking ,a ,state and inserting 7i7 ,a ,state2 7,b7 in clause 7i71 as inserted by subparagraph 7,a7-- 7i7 by striking #ejj1jjj and inserting the amount specified in subparagraph 7,a72 and 7ii7 by inserting 1 in the case of an individual's home that is located on a lot that is zoned for agricultural use1 after apply subparagraph 7,a72 and 7,c7 by adding at the end the following new clause3 7ii7 ,a ,state may elect1 without regard to the requirements of section #aijb7;a77#a7 7relating to statewideness7 and section #aijb7;a77#aj77;,b7 7relating to comparability71 to apply subparagraph 7,a71 in the case of an individual's home that is not described in clause 7i71 by substituting for the amount specified in such subparagraph1 an amount that exceeds such amount1 but does not exceed #a1jjj1jjj4 2 and 7#b7 in subparagraph 7,c7-- 7,a7 by inserting 7other than the amount specified in subparagraph 7,b77ii7 7relating to certain non-agricultural homes77 after specified in this paragraph2 and 7,b7 by adding at the end the following new sentence3 ,in the case that application of the preceding sentence would result in a dollar amount 7other than the amount specified in subparagraph 7,b77i7 7relating to certain agricultural homes77 exceeding #a1jjj1jjj1 such amount shall be deemed to be equal to #a1jjj1jjj44 7b7 ,clarification ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7 is amended-- 7#a7 in subsection 7r77#b71 by adding at the end the following new subparagraph3 7,c7 ,this paragraph shall not be construed as permitting a ,state to determine the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services without application of the limit under section #aiag7;f77#a74 2 and 7#b7 in subsection 7e77#ad77;,d77iv7-- 7,a7 by striking ,subparagraphs and inserting 7,i7 ,in general ,subparagraphs 2 and 7,b7 by adding at the end the following new subclause3 7,,ii7 ,application of home equity interest limit ,section #aiag7;f7 shall apply for purposes of determining the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services4 4 7c7 ,effective date ,the amendments made by subsection 7a7 shall apply beginning on ,january #a1 #bjbh4 #ddaaj4 ,prohibiting ,federal financial participation under ,medicaid and ,,chip for individuals without verified citizenship1 nationality1 or satisfactory immigration status 7a7 ,in general 7#a7 ,medicaid ,section #aijc7;i77#bb7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7i77#bb77 is amended-- 7,a7 by adding and at the end2 7,b7 by striking to amounts and inserting to-- 7,a7 amounts 2 and 7,c7 by adding at the end the following new subparagraph3 7,b7 in the case that the ,state elects under section #aijb7;a77#df77;,c7 to provide for making medical assistance available to an individual during-- 7i7 the period in which the individual is provided the reasonable opportunity to present satisfactory documentary evidence of citizenship or nationality under section #aijb7;ee77#b77;,c7 or subsection 7x77#d72 7ii7 the #ij-;day period described in section #aijb7;ee77#a77;,b77ii77,,ii72 or 7iii7 the period in which the individual is provided the reasonable opportunity to submit evidence indicating a satisfactory immigration status under section #aacg7;d77#d71 amounts expended for such medical assistance1 unless the citizenship or nationality of such individual or the satisfactory immigration status of such individual 7as applicable7 is verified by the end of such period2 4 7#b7 ,,chip ,section #bajg7;e77#a77,n7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77,n77 is amended by striking and 7#ag7 and inserting 7#ag71 and 7#bb74 7b7 ,eliminating ,state requirement to provide medical assistance during reasonable opportunity period 7#a7 ,documentary evidence of citizenship or nationality ,section #aijc7x77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7x77 is amended-- 7,a7 by striking under clauses 7i7 and 7ii7 of section #aacg7;d77#d77;,a7 and inserting under section #aacg7;d77#d72 and 7,b7 by inserting 1 except that the ,state shall not be required to make medical assistance available to such individual during the period in which such individual is provided such reasonable opportunity if the ,state has not elected the option under section #aijb7;a77#df77;,c7 before the period at the end4 7#b7 ,social ,security data match ,section #aijb7;ee7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7ee77 is amended-- 7,a7 in paragraph 7#a77;,b77ii7-- 7i7 in subclause 7,,ii71 by striking 7and continues to provide the individual with medical assistance during such #ij-;day period7 and inserting and1 if the ,state has elected the option under subsection 7a77#df77;,c71 continues to provide the individual with medical assistance during such #ij-;day period2 and 7ii7 in subclause 7,,iii71 by inserting 1 or denies eligibility for medical assistance under this title for such individual1 as applicable after under this title2 and 7,b7 in paragraph 7#b77;,c7-- 7i7 by striking under clauses 7i7 and 7ii7 of section #aacg7;d77#d77;,a7 and inserting under section #aacg7;d77#d72 and 7ii7 by inserting 1 except that the ,state shall not be required to make medical assistance available to such individual during the period in which such individual is provided such reasonable opportunity if the ,state has not elected the option under section #aijb7;a77#df77;,c7 before the period at the end4 7#c7 ,individuals with satisfactory immigration status ,section #aacg7;d77#d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#g7;d77#d77 is amended-- 7,a7 in subparagraph 7,a77ii71 by inserting 7except that such prohibition on delay1 denial1 reduction1 or termination of eligibility for benefits under the ,medicaid program under title ,,xix shall apply only if the ,state has elected the option under section #aijb7;a77#df77;,c77 after has been provided2 and 7,b7 in subparagraph 7,b77ii71 by inserting 7except that such prohibition on delay1 denial1 reduction1 or termination of eligibility for benefits under the ,medicaid program under title ,,xix shall apply only if the ,state has elected the option under section #aijb7;a77#df77;,c77 after status4 7c7 ,option to continue providing medical assistance during reasonable opportunity period 7#a7 ,medicaid ,section #aijb7;a77#df7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#df77 is amended-- 7,a7 in subparagraph 7,a71 by striking and at the end2 7,b7 in subparagraph 7,b77ii71 by adding and at the end2 and 7,c7 by inserting after subparagraph 7,b77ii7 the following new subparagraph3 7,c7 provide1 at the option of the ,state1 for making medical assistance available-- 7i7 to an individual described in subparagraph 7,b7 during the period in which such individual is provided the reasonable opportunity to present satisfactory documentary evidence of citizenship or nationality under subsection 7ee77#b77;,c7 or section #aijc7x77#d71 or during the #ij-;day period described in subsection 7ee77#a77;,b77ii77,,ii72 or 7ii7 to an individual who is not a citizen or national of the ,united ,states during the period in which such individual is provided the reasonable opportunity to submit evidence indicating a satisfactory immigration status under section #aacg7;d77#d72 4 7#b7 ,,chip ,section #baje7;c77#i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;ee7c77#i77 is amended by adding at the end the following new subparagraph3 7,c7 ,option to continue providing child health assistance during reasonable opportunity period ,section #aijb7;a77#df77;,c7 shall apply to ,states under this title in the same manner as it applies to a ,state under title ,,xix4 4 7d7 ,effective date ,the amendments made by this section shall apply beginning ,october #a1 #bjbf4 #ddaaa4 ,reducing expansion ,,fmap for certain ,states providing payments for health care furnished to certain individuals ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;d7 is amended-- 7#a7 in subsection 7y7-- 7,a7 in paragraph 7#a77;,e71 by inserting 7or1 for calendar quarters beginning on or after ,october #a1 #bjbg1 in the case such ,state is a specified ,state with respect to such calendar quarter1 #hj percent7 after thereafter2 and 7,b7 in paragraph 7#b71 by adding at the end the following new subparagraph3 7,c7 ,specified ,state ,the term specified ,state means1 with respect to a quarter1 a ,state that-- 7i7 provides any form of financial assistance during such quarter1 in whole or in part1 whether or not made under a ,state plan 7or waiver of such plan7 under this title or under another program established by the ,state1 and regardless of the source of funding for such assistance1 to or on behalf of an alien who is not a qualified alien and is not a child or pregnant woman who is lawfully residing in the ,united ,states and receiving medical assistance pursuant to section #aijc7v77#d71 for the purchasing of health insurance coverage 7as defined in section #bgia7;b77#a7 of the ,public ,health ,service ,act7 for an alien who is not a qualified alien and is not such a child or pregnant woman2 or 7ii7 provides any form of comprehensive health benefits coverage during such quarter1 whether or not under a ,state plan 7or wavier of such plan7 under this title or under another program established by the ,state1 and regardless of the source of funding for such coverage1 to an alien who is not a qualified alien and is not such a child or pregnant woman4 7,d7 ,immigration terms 7i7 ,alien ,the term alien has the meaning given such term in section #aja7;a7 of the ,immigration and ,nationality ,act4 7ii7 ,qualified alien ,the term qualified alien has the meaning given such term in section #dca of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif1 except that-- 7,i7 such term does not include an alien described in subsection 7b77#d7 of such section 7other than a qualified alien under section #djb7;b77#b7 of such ,act72 7,,ii7 the reference to at the time the alien applies for1 receives1 or attempts to receive a ,federal public benefit in subsection 7b7 of such section #dca shall be treated as a reference to at the time the alien is provided comprehensive health benefits coverage described in clause 7ii7 of section #aije7y77,c7 of the ,social ,security ,act or is provided with financial assistance described in clause 7i7 of such section1 as applicable2 and 7,,iii7 the references to 7in the opinion of the agency providing such benefits7 in subsection 7c7 of such section #dca shall be treated as references to 7in the opinion of the ,state in which such comprehensive health benefits coverage or such financial assistance is provided1 as applicable74 2 and 7#b7 in subsection 7z77#b7-- 7,a7 in subparagraph 7,a71 by striking for such year and inserting for such quarter2 and 7,b7 in subparagraph 7,b77i7-- 7i7 in the matter preceding subclause 7,i71 by striking for a year and inserting for a calendar quarter in a year2 and 7ii7 in subclause 7,,ii71 by striking for the year and inserting for the quarter for the ,state4 ,b ,preventing wasteful spending #ddaba4 ,moratorium on implementation of rule relating to staffing standards for long-term care facilities under the ,medicare and ,medicaid programs ,the ,secretary of ,health and ,human ,services shall not1 during the period beginning on the date of the enactment of this section and ending ,january #a1 #bjce1 implement1 administer1 or enforce the provisions of the final rule published by the ,centers for ,medicare ,medicaid ,services on ,may #aj1 #bjbd1 and titled ,medicare and ,medicaid ,programs2 ,minimum ,staffing ,standards for ,long-,term ,care ,facilities and ,medicaid ,institutional ,payment ,transparency ,reporting 7#hi ,fed4 ,reg4 #djhgf74 #ddabb4 ,modifying retroactive coverage under the ,medicaid and ,,chip programs 7a7 ,in general ,section #aijb7;a77#cd7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#cd77 is amended-- 7#a7 by striking him and inserting the individual2 7#b7 by striking the third month and inserting the month2 7#c7 by striking he and inserting the individual2 and 7#d7 by striking his and inserting the individual's4 7b7 ,definition of medical assistance ,section #aije7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a77 is amended by striking in or after the third month before the month in which the recipient makes application for assistance and inserting in or after the month before the month in which the recipient makes application for assistance4 7c7 ,,chip ,section #bajb7;b77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;bb7b77#a77;,b77 is amended-- 7#a7 in clause 7iv71 by striking and at the end2 7#b7 in clause 7v71 by striking the period and inserting 2 and2 and 7#c7 by adding at the end the following new clause3 7vi7 shall1 in the case that the ,state elects to provide child health or pregnancy-related assistance to an individual for any period prior to the month in which the individual made application for such assistance 7or application was made on behalf of the individual71 provide that such assistance is not made available to such individual for items and services included under the ,state child health plan 7or waiver of such plan7 that are furnished before the month preceding the month in which such individual made application 7or application was made on behalf of such individual7 for such assistance4 4 7d7 ,effective date ,the amendments made by this section shall apply to medical assistance and child health assistance1 and pregnancy-related assistance with respect to individuals whose eligibility for such medical assistance1 child health assistance1 or pregnancy-related assistance is based on an application made on or after ,december #ca1 #bjbf4 #ddabc4 ,ensuring accurate payments to pharmacies under ,medicaid 7a7 ,in general ,section #aibg7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;f77 is amended-- 7#a7 in paragraph 7#a77;,a7-- 7,a7 by redesignating clause 7ii7 as clause 7iii72 and 7,b7 by striking and after the semicolon at the end of clause 7i7 and all that precedes it through 7#a7 and inserting the following3 7#a7 ,determining pharmacy actual acquisition costs ,the ,secretary shall conduct a survey of retail community pharmacy drug prices and applicable non-retail pharmacy drug prices to determine national average drug acquisition cost benchmarks 7as such term is defined by the ,secretary7 as follows3 7,a7 ,use of vendor ,the ,secretary may contract services for-- 7i7 with respect to retail community pharmacies1 the determination of retail survey prices of the national average drug acquisition cost for covered outpatient drugs that represent a nationwide average of consumer purchase prices for such drugs1 net of all discounts1 rebates1 and other price concessions 7to the extent any information with respect to such discounts1 rebates1 and other price concessions is available7 based on a monthly survey of such pharmacies2 7ii7 with respect to applicable non-retail pharmacies-- 7,i7 the determination of survey prices1 separate from the survey prices described in clause 7i71 of the non-retail national average drug acquisition cost for covered outpatient drugs that represent a nationwide average of consumer purchase prices for such drugs1 net of all discounts1 rebates1 and other price concessions 7to the extent any information with respect to such discounts1 rebates1 and other price concessions is available7 based on a monthly survey of such pharmacies2 and 7,,ii7 at the discretion of the ,secretary1 for each type of applicable non-retail pharmacy1 the determination of survey prices1 separate from the survey prices described in clause 7i7 or subclause 7,i7 of this clause1 of the national average drug acquisition cost for such type of pharmacy for covered outpatient drugs that represent a nationwide average of consumer purchase prices for such drugs1 net of all discounts1 rebates1 and other price concessions 7to the extent any information with respect to such discounts1 rebates1 and other price concessions is available7 based on a monthly survey of such pharmacies2 and 2 7#b7 in subparagraph 7,b7 of paragraph 7#a71 by striking subparagraph 7,a77ii7 and inserting subparagraph 7,a77iii72 7#c7 in subparagraph 7,d7 of paragraph 7#a71 by striking clauses 7ii7 and 7iii7 and inserting the following3 7ii7 ,the vendor must update the ,secretary no less often than monthly on the survey prices for covered outpatient drugs4 7iii7 ,the vendor must differentiate1 in collecting and reporting survey data1 for all cost information collected1 whether a pharmacy is a retail community pharmacy or an applicable non-retail pharmacy1 including whether such pharmacy is an affiliate 7as defined in subsection 7k77#ad771 and1 in the case of an applicable non-retail pharmacy1 which type of applicable non-retail pharmacy it is using the relevant pharmacy type indicators included in the guidance required by subsection 7d77#b7 of section #ddabc of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad4 2 7#d7 by adding at the end of paragraph 7#a7 the following3 7,f7 ,survey reporting ,in order to meet the requirement of section #aijb7;a77#ed71 a ,state shall require that any retail community pharmacy or applicable non-retail pharmacy in the ,state that receives any payment1 reimbursement1 administrative fee1 discount1 rebate1 or other price concession related to the dispensing of covered outpatient drugs to individuals receiving benefits under this title1 regardless of whether such payment1 reimbursement1 administrative fee1 discount1 rebate1 or other price concession is received from the ,state or a managed care entity or other specified entity 7as such terms are defined in section #aijc7m77#i77;,d77 directly or from a pharmacy benefit manager or another entity that has a contract with the ,state or a managed care entity or other specified entity 7as so defined71 shall respond to surveys conducted under this paragraph4 7,g7 ,survey information ,information on national drug acquisition prices obtained under this paragraph shall be made publicly available in a form and manner to be determined by the ,secretary and shall include at least the following3 7i7 ,the monthly response rate to the survey including a list of pharmacies not in compliance with subparagraph 7,f74 7ii7 ,the sampling methodology and number of pharmacies sampled monthly4 7iii7 ,information on price concessions to pharmacies1 including discounts1 rebates1 and other price concessions1 to the extent that such information may be publicly released and has been collected by the ,secretary as part of the survey4 7,h7 ,penalties 7i7 ,in general ,subject to clauses 7ii71 7iii71 and 7iv71 the ,secretary shall enforce the provisions of this paragraph with respect to a pharmacy through the establishment of civil money penalties applicable to a retail community pharmacy or an applicable non-retail pharmacy4 7ii7 ,basis for penalties ,the ,secretary shall impose a civil money penalty established under this subparagraph on a retail community pharmacy or applicable non-retail pharmacy if-- 7,i7 the retail pharmacy or applicable non-retail pharmacy refuses or otherwise fails to respond to a request for information about prices in connection with a survey under this subsection2 7,,ii7 knowingly provides false information in response to such a survey2 or 7,,iii7 otherwise fails to comply with the requirements established under this paragraph4 7iii7 ,parameters for penalties 7,i7 ,in general ,a civil money penalty established under this subparagraph may be assessed with respect to each violation1 and with respect to each non-compliant retail community pharmacy 7including a pharmacy that is part of a chain7 or non-compliant applicable non-retail pharmacy 7including a pharmacy that is part of a chain71 in an amount not to exceed #ajj1jjj for each such violation4 7,,ii7 ,considerations ,in determining the amount of a civil money penalty imposed under this subparagraph1 the ,secretary may consider the size1 business structure1 and type of pharmacy involved1 as well as the type of violation and other relevant factors1 as determined appropriate by the ,secretary4 7iv7 ,rule of application ,the provisions of section #aabh;,a 7other than subsections 7a7 and 7b77 shall apply to a civil money penalty under this subparagraph in the same manner as such provisions apply to a civil money penalty or proceeding under section #aabh;,a7a74 7,i7 ,limitation on use of applicable non-retail pharmacy pricing information ,no ,state shall use pricing information reported by applicable non-retail pharmacies under subparagraph 7,a77ii7 to develop or inform payment methodologies for retail community pharmacies4 2 7#e7 in paragraph 7#b7-- 7,a7 in subparagraph 7,a71 by inserting 1 including payment rates and methodologies for determining ingredient cost reimbursement under managed care entities or other specified entities 7as such terms are defined in section #aijc7m77#i77;,d771 after under this title2 and 7,b7 in subparagraph 7,b71 by inserting and the basis for such dispensing fees before the semicolon2 7#f7 by redesignating paragraph 7#d7 as paragraph 7#e72 7#g7 by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,oversight 7,a7 ,in general ,the ,inspector ,general of the ,department of ,health and ,human ,services shall conduct periodic studies of the survey data reported under this subsection1 as appropriate1 including with respect to substantial variations in acquisition costs or other applicable costs1 as well as with respect to how internal transfer prices and related party transactions may influence the costs reported by pharmacies that are affiliates 7as defined in subsection 7k77#ac77 or are owned by1 controlled by1 or related under a common ownership structure with a wholesaler1 distributor1 or other entity that acquires covered outpatient drugs relative to costs reported by pharmacies not affiliated with such entities4 ,the ,inspector ,general shall provide periodic updates to ,congress on the results of such studies1 as appropriate1 in a manner that does not disclose trade secrets or other proprietary information4 7,b7 ,appropriation ,there is appropriated to the ,inspector ,general of the ,department of ,health and ,human ,services1 out of any money in the ,treasury not otherwise appropriated1 #e1jjj1jjj for fiscal year #bjbf1 to remain available until expended1 to carry out this paragraph4 2 and 7#h7 in paragraph 7#e71 as so redesignated-- 7,a7 by inserting 1 and #h1jjj1jjj for each of fiscal years #bjbf through #bjcc1 after #bjaj2 and 7,b7 by inserting ,funds appropriated under this paragraph for each of fiscal years #bjbf through #bjcc shall remain available until expended4 after the period4 7b7 ,definitions ,section #aibg7k7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7k77 is amended-- 7#a7 in the matter preceding paragraph 7#a71 by striking ,in the section and inserting ,in this section2 and 7#b7 by adding at the end the following new paragraphs3 7#ab7 ,applicable non-retail pharmacy ,the term applicable non-retail pharmacy means a pharmacy that is licensed as a pharmacy by the ,state and that is not a retail community pharmacy1 including a pharmacy that dispenses prescription medications to patients primarily through mail and specialty pharmacies4 ,such term does not include nursing home pharmacies1 long-term care facility pharmacies1 hospital pharmacies1 clinics1 charitable or not-for-profit pharmacies1 government pharmacies1 or low dispensing pharmacies 7as defined by the ,secretary74 7#ac7 ,affiliate ,the term affiliate means any entity that is owned by1 controlled by1 or related under a common ownership structure with a pharmacy benefit manager or a managed care entity or other specified entity 7as such terms are defined in section #aijc7m77#i77;,d774 4 7c7 ,effective date 7#a7 ,in general ,subject to paragraph 7#b71 the amendments made by this section shall apply beginning on the first day of the first quarter that begins on or after the date that is #f months after the date of enactment of this section4 7#b7 ,delayed application to applicable non-retail pharmacies ,the pharmacy survey requirements established by the amendments to section #aibg7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;f77 made by this section shall apply to retail community pharmacies beginning on the effective date described in paragraph 7#a71 but shall not apply to applicable non-retail pharmacies until the first day of the first quarter that begins on or after the date that is #ah months after the date of enactment of this section4 7d7 ,identification of applicable non-retail pharmacies 7#a7 ,in general ,not later than ,january #a1 #bjbg1 the ,secretary of ,health and ,human ,services shall publish guidance specifying pharmacies that meet the definition of applicable non-retail pharmacies 7as such term is defined in subsection 7k77#ab7 of section #aibg of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h71 as added by subsection 7b771 and that will be subject to the survey requirements under subsection 7f77#a7 of such section1 as amended by subsection 7a74 7#b7 ,inclusion of pharmacy type indicators ,the guidance published under paragraph 7#a7 shall include pharmacy type indicators to distinguish between different types of applicable non-retail pharmacies1 such as pharmacies that dispense prescriptions primarily through the mail and pharmacies that dispense prescriptions that require special handling or distribution4 ,an applicable non-retail pharmacy may be identified through multiple pharmacy type indicators4 7e7 ,implementation ,implementation of the amendments made by this section shall be exempt from the requirements of section #eec of title #e1 ,united ,states ,code4 7f7 ,nonapplication of paperwork reduction act ,chapter #ce of title #dd1 ,united ,states ,code1 shall not apply to any data collection undertaken by the ,secretary of ,health and ,human ,services under section #aibg7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;f771 as amended by this section4 #ddabd4 ,preventing the use of abusive spread pricing in ,medicaid 7a7 ,in general ,section #aibg of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7 is amended-- 7#a7 in subsection 7e71 by adding at the end the following new paragraph3 7#f7 ,transparent prescription drug pass-through pricing required 7,a7 ,in general ,a contract between the ,state and a pharmacy benefit manager 7referred to in this paragraph as a ,,pbm71 or a contract between the ,state and a managed care entity or other specified entity 7as such terms are defined in section #aijc7m77#i77;,d7 and collectively referred to in this paragraph as the entity7 that includes provisions making the entity responsible for coverage of covered outpatient drugs dispensed to individuals enrolled with the entity1 shall require that payment for such drugs and related administrative services 7as applicable71 including payments made by a ,,pbm on behalf of the ,state or entity1 is based on a transparent prescription drug pass-through pricing model under which-- 7i7 any payment made by the entity or the ,,pbm 7as applicable7 for such a drug-- 7,i7 is limited to-- 7aa7 ingredient cost2 and 7bb7 a professional dispensing fee that is not less than the professional dispensing fee that the ,state would pay if the ,state were making the payment directly in accordance with the ,state plan2 7,,ii7 is passed through in its entirety 7except as reduced under ,federal or ,state laws and regulations in response to instances of waste1 fraud1 or abuse7 by the entity or ,,pbm to the pharmacy or provider that dispenses the drug2 and 7,,iii7 is made in a manner that is consistent with sections #ddg4ejb1 #ddg4eab1 #ddg4ead1 and #ddg4eah of title #db1 ,code of ,federal ,regulations as if such requirements applied directly to the entity or the ,,pbm1 except that any payment by the entity or the ,,pbm for the ingredient cost of such drug purchased by a covered entity 7as defined in subsection 7a77#e77;,b77 may exceed the actual acquisition cost 7as defined in #ddg4ejb of title #db1 ,code of ,federal ,regulations7 for such drug if-- 7aa7 such drug was subject to an agreement under section #cdj;,b of the ,public ,health ,service ,act2 7bb7 such payment for the ingredient cost of such drug does not exceed the maximum payment that would have been made by the entity or the ,,pbm for the ingredient cost of such drug if such drug had not been purchased by such covered entity2 and 7cc7 such covered entity reports to the ,secretary 7in a form and manner specified by the ,secretary71 on an annual basis and with respect to payments for the ingredient costs of such drugs so purchased by such covered entity that are in excess of the actual acquisition costs for such drugs1 the aggregate amount of such excess2 7ii7 payment to the entity or the ,,pbm 7as applicable7 for administrative services performed by the entity or ,,pbm is limited to an administrative fee that reflects the fair market value 7as defined by the ,secretary7 of such services2 7iii7 the entity or the ,,pbm 7as applicable7 makes available to the ,state1 and the ,secretary upon request in a form and manner specified by the ,secretary1 all costs and payments related to covered outpatient drugs and accompanying administrative services 7as described in clause 7ii77 incurred1 received1 or made by the entity or the ,,pbm1 broken down 7as specified by the ,secretary71 to the extent such costs and payments are attributable to an individual covered outpatient drug1 by each such drug1 including any ingredient costs1 professional dispensing fees1 administrative fees 7as described in clause 7ii771 post-sale and post-invoice fees1 discounts1 or related adjustments such as direct and indirect remuneration fees1 and any and all other remuneration1 as defined by the ,secretary2 and 7iv7 any form of spread pricing whereby any amount charged or claimed by the entity or the ,,pbm 7as applicable7 that exceeds the amount paid to the pharmacies or providers on behalf of the ,state or entity1 including any post-sale or post-invoice fees1 discounts1 or related adjustments such as direct and indirect remuneration fees or assessments1 as defined by the ,secretary1 7after allowing for an administrative fee as described in clause 7ii77 is not allowable for purposes of claiming ,federal matching payments under this title4 7,b7 ,publication of information ,the ,secretary shall publish1 not less frequently than on an annual basis and in a manner that does not disclose the identity of a particular covered entity or organization1 information received by the ,secretary pursuant to subparagraph 7,a77iii77,,iii7 that is broken out by ,state and by each of the following categories of covered entity within each such ,state3 7i7 ,covered entities described in subparagraph 7,a7 of section #cdj;,b7a77#d7 of the ,public ,health ,service ,act4 7ii7 ,covered entities described in subparagraphs 7,b7 through 7,k7 of such section4 7iii7 ,covered entities described in subparagraph 7,l7 of such section4 7iv7 ,covered entities described in subparagraph 7,m7 of such section4 7v7 ,covered entities described in subparagraph 7,n7 of such section4 7vi7 ,covered entities described in subparagraph 7,o7 of such section4 2 and 7#b7 in subsection 7k71 as previously amended by this subtitle1 by adding at the end the following new paragraph3 7#ad7 ,pharmacy benefit manager ,the term pharmacy benefit manager means any person or entity that1 either directly or through an intermediary1 acts as a price negotiator or group purchaser on behalf of a ,state1 managed care entity 7as defined in section #aijc7m77#i77;,d771 or other specified entity 7as so defined71 or manages the prescription drug benefits provided by a ,state1 managed care entity1 or other specified entity1 including the processing and payment of claims for prescription drugs1 the performance of drug utilization review1 the processing of drug prior authorization requests1 the managing of appeals or grievances related to the prescription drug benefits1 contracting with pharmacies1 controlling the cost of covered outpatient drugs1 or the provision of services related thereto4 ,such term includes any person or entity that acts as a price negotiator 7with regard to payment amounts to pharmacies and providers for a covered outpatient drug or the net cost of the drug7 or group purchaser on behalf of a ,state1 managed care entity1 or other specified entity or that carries out #a or more of the other activities described in the preceding sentence1 irrespective of whether such person or entity calls itself a pharmacy benefit manager4 4 7b7 ,conforming amendments ,section #aijc7m7 of such ,act 7#db ,u4,s4,c4 #acif;b7m77 is amended-- 7#a7 in paragraph 7#b77;,a77xiii7-- 7,a7 by striking and 7,,iii7 and inserting 7,,iii72 7,b7 by inserting before the period at the end the following3 1 and 7,,iv7 if the contract includes provisions making the entity responsible for coverage of covered outpatient drugs1 the entity shall comply with the requirements of section #aibg7;e77#f72 and 7,c7 by moving the left margin #b ems to the left2 and 7#b7 by adding at the end the following new paragraph3 7#aj7 ,no payment shall be made under this title to a ,state with respect to expenditures incurred by the ,state for payment for services provided by an other specified entity 7as defined in paragraph 7#i77;,d77iii77 unless such services are provided in accordance with a contract between the ,state and such entity which satisfies the requirements of paragraph 7#b77;,a77xiii74 4 7c7 ,effective date ,the amendments made by this section shall apply to contracts between ,states and managed care entities1 other specified entities1 or pharmacy benefit managers that have an effective date beginning on or after the date that is #ah months after the date of enactment of this section4 7d7 ,implementation ,implementation of the amendments made by this section shall be exempt from the requirements of section #eec of title #e1 ,united ,states ,code4 7e7 ,nonapplication of paperwork reduction act ,chapter #ce of title #dd1 ,united ,states ,code1 shall not apply to any data collection undertaken by the ,secretary of ,health and ,human ,services under section #aibg7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#h7;e771 as amended by this section4 #ddabe4 ,prohibiting ,federal ,medicaid and ,,chip funding for gender transition procedures 7a7 ,medicaid ,section #aijc7;i7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7i77 is amended-- 7#a7 in paragraph 7#bf71 by striking 2 or and inserting a semicolon2 7#b7 in paragraph 7#bg71 by striking the period at the end and inserting 2 or2 7#c7 by inserting after paragraph 7#bg7 the following new paragraph3 7#bh7 with respect to any amount expended for specified gender transition procedures 7as defined in section #aije7kk77 furnished to an individual enrolled in a ,state plan 7or waiver of such plan74 2 and 7#d7 in the flush left matter at the end1 by striking and 7#ah71 and inserting 7#ah71 and 7#bh74 7b7 ,,chip ,section #bajg7;e77#a77,n7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77,n77 is amended by striking and 7#ag7 and inserting 7#ag71 and 7#bh74 7c7 ,specified gender transition procedures defined ,section #aije of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7 is amended by adding at the end the following new subsection3 7kk7 ,specified gender transition procedures 7#a7 ,in general ,for purposes of section #aijc7;i77#bh71 except as provided in paragraph 7#b71 the term specified gender transition procedure means1 with respect to an individual1 any of the following when performed for the purpose of intentionally changing the body of such individual 7including by disrupting the body's development1 inhibiting its natural functions1 or modifying its appearance7 to no longer correspond to the individual's sex3 7,a7 ,performing any surgery1 including-- 7i7 castration2 7ii7 sterilization2 7iii7 orchiectomy2 7iv7 scrotoplasty2 7v7 vasectomy2 7vi7 tubal ligation2 7vii7 hysterectomy2 7viii7 oophorectomy2 7ix7 ovariectomy2 7x7 metoidioplasty2 7xi7 clitoroplasty2 7xii7 reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty2 7xiii7 penectomy2 7xiv7 phalloplasty2 7xv7 vaginoplasty2 7xvi7 vaginectomy2 7xvii7 vulvoplasty2 7xviii7 reduction thyrochondroplasty2 7xix7 chondrolaryngoplasty2 7xx7 mastectomy2 and 7xxi7 any plastic1 cosmetic1 or aesthetic surgery that feminizes or masculinizes the facial or other body features of an individual4 7,b7 ,any placement of chest implants to create feminine breasts or any placement of erection or testicular prostheses4 7,c7 ,any placement of fat or artificial implants in the gluteal region4 7,d7 ,administering1 prescribing1 or dispensing to an individual medications1 including-- 7i7 gonadotropin-releasing hormone 7,gn,r,h7 analogues or other puberty-blocking drugs to stop or delay normal puberty2 and 7ii7 testosterone1 estrogen1 or other androgens to an individual at doses that are supraphysiologic than would normally be produced endogenously in a healthy individual of the same age and sex4 7#b7 ,exception ,paragraph 7#a7 shall not apply to the following when furnished to an individual by a health care provider with the consent of such individual's parent or legal guardian3 7,a7 ,puberty suppression or blocking prescription drugs for the purpose of normalizing puberty for an individual experiencing precocious puberty4 7,b7 ,medically necessary procedures or treatments to correct for-- 7i7 a medically verifiable disorder of sex development1 including-- 7,i7 #df1,,xx chromosomes with virilization2 7,,ii7 #df1,,xy chromosomes with undervirilization2 and 7,,iii7 both ovarian and testicular tissue2 7ii7 sex chromosome structure1 sex steroid hormone production1 or sex hormone action1 if determined to be abnormal by a physician through genetic or biochemical testing2 7iii7 infection1 disease1 injury1 or disorder caused or exacerbated by a previous procedure described in paragraph 7#a71 or a physical disorder1 physical injury1 or physical illness that would1 as certified by a physician1 place the individual in imminent danger of death or impairment of a major bodily function unless the procedure is performed1 not including procedures performed for the alleviation of mental distress2 or 7iv7 procedures to restore or reconstruct the body of the individual in order to correspond to the individual's sex after one or more previous procedures described in paragraph 7#a71 which may include the removal of a pseudo phallus or breast augmentation4 7#c7 ,sex ,for purposes of paragraph 7#a71 the term sex means either male or female1 as biologically determined and defined in paragraphs 7#d7 and 7#e71 respectively4 7#d7 ,female ,for purposes of paragraph 7#c71 the term female means an individual who naturally has1 had1 will have1 or would have1 but for a developmental or genetic anomaly or historical accident1 the reproductive system that at some point produces1 transports1 and utilizes eggs for fertilization4 7#e7 ,male ,for purposes of paragraph 7#c71 the term male means an individual who naturally has1 had1 will have1 or would have1 but for a developmental or genetic anomaly or historical accident1 the reproductive system that at some point produces1 transports1 and utilizes sperm for fertilization4 4 #ddabf4 ,federal payments to prohibited entities 7a7 ,in general ,no ,federal funds that are considered direct spending and provided to carry out a ,state plan under title ,,xix of the ,social ,security ,act or a waiver of such a plan shall be used to make payments to a prohibited entity for items and services furnished during the #aj-year period beginning on the date of the enactment of this ,act1 including any payments made directly to the prohibited entity or under a contract or other arrangement between a ,state and a covered organization4 7b7 ,definitions ,in this section3 7#a7 ,prohibited entity ,the term prohibited entity means an entity1 including its affiliates1 subsidiaries1 successors1 and clinics-- 7,a7 that1 as of the date of enactment of this ,act-- 7i7 is an organization described in section #eja7;c77#c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code2 7ii7 is an essential community provider described in section #aef4bce of title #de1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act71 that is primarily engaged in family planning services1 reproductive health1 and related medical care2 and 7iii7 provides for abortions1 other than an abortion-- 7,i7 if the pregnancy is the result of an act of rape or incest2 or 7,,ii7 in the case where a woman suffers from a physical disorder1 physical injury1 or physical illness1 including a life-endangering physical condition caused by or arising from the pregnancy itself1 that would1 as certified by a physician1 place the woman in danger of death unless an abortion is performed2 and 7,b7 for which the total amount of ,federal and ,state expenditures under the ,medicaid program under title ,,xix of the ,social ,security ,act in fiscal year #bjbd made directly1 or by a covered organization1 to the entity or to any affiliates1 subsidiaries1 successors1 or clinics of the entity1 or made to the entity or to any affiliates1 subsidiaries1 successors1 or clinics of the entity as part of a nationwide health care provider network1 exceeded #a1jjj1jjj4 7#b7 ,direct spending ,the term direct spending has the meaning given that term under section #bej7;c7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ijj7;c774 7#c7 ,covered organization ,the term covered organization means a managed care entity 7as defined in section #aicb7;a77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifu-#b7;a77#a77;,b777 or a prepaid inpatient health plan or prepaid ambulatory health plan 7as such terms are defined in section #aijc7m77#i77;,d7 of such ,act 7#db ,u4,s4,c4 #acif;b7m77#i77;,d7774 7#d7 ,state ,the term ,state has the meaning given such term in section #aaja of the ,social ,security ,act 7#db ,u4,s4,c4 #acja74 ,c ,stopping abusive financing practices #ddaca4 ,sunsetting eligibility for increased ,,fmap for new expansion ,states ,section #aije7;ii77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7ii77#c77 is amended-- 7#a7 by striking which has not and inserting the following3 which-- 7,a7 has not 2 7#b7 in subparagraph 7,a71 as so inserted1 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following new subparagraph3 7,b7 begins to expend amounts for all such individuals prior to ,january #a1 #bjbf4 4 #ddacb4 ,moratorium on new or increased provider taxes ,section #aijc7w77#a77;,a77iii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77#a77;,a77iii77 is amended-- 7#a7 by striking or at the end2 7#b7 by striking if there and inserting if-- 7,i7 there 2 and 7#c7 by adding at the end the following new subclauses3 7,,ii7 the tax is first imposed by the ,state 7or by a unit of local government in the ,state7 on or after the date of the enactment of this subclause 7other than such a tax for which the legislation or regulations providing for the imposition of such tax were enacted or adopted prior to such date of enactment72 or 7,,iii7 on or after the date of the enactment of this subclause1 the ,state 7or unit of local government7 increases the amount or rate of tax imposed with respect to a class of health care items or services 7or with respect to a type of provider or activity within such a class71 or increases the base of the tax such that the tax is imposed with respect to a class of items or services 7or with respect to a type of provider or activity within such a class7 to which the tax did not previously apply1 but only to the extent that such revenues are attributable to such increase and only if such increase was not provided for in legislation or regulations enacted or adopted prior to such date of enactment2 or 4 #ddacc4 ,revising payments for certain ,state directed payments 7a7 ,in general ,subject to subsection 7b71 the ,secretary of ,health and ,human ,services 7in this section referred to as the ,secretary7 shall revise section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations such that1 with respect to a payment described in such section made for a service furnished during a rating period beginning on or after the date of the enactment of this ,act1 the total payment rate for such service is limited to-- 7#a7 in the case of a ,state that provides coverage to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 under the ,state plan 7or waiver of such plan7 of such ,state under title ,,xix of such ,act1 #ajj percent of the specified total published ,medicare payment rate 7or1 in the absence of a specified total published ,medicare payment rate1 an equivalent ,medicare payment rate72 or 7#b7 in the case of a ,state other than a ,state described in paragraph 7#a71 #aaj percent of the specified total published ,medicare payment rate 7or1 in the absence of a specified total published ,medicare payment rate1 an equivalent ,medicare payment rate74 7b7 ,grandfathering certain payments ,in the case of a payment described in section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations for which written prior approval was made before the date of the enactment of this ,act for the rating period occurring as of such date of enactment1 or a payment so described for such rating period for which a preprint was submitted to the ,secretary prior to such date of enactment1 the revisions described in subsection 7a7 shall not apply to such payment for such rating period and for any subsequent rating period if the amount of such payment does not exceed the amount of such payment so approved4 7c7 ,treatment of expansion ,states ,the revisions described in subsection 7a7 shall provide that1 with respect to a ,state that begins providing the coverage described in paragraph 7#a7 of such subsection on or after the date of the enactment of this ,act1 the limitation described in such paragraph shall apply to such ,state with respect to a payment described in section #dch4f7;c77#b77;iii7 of title #db1 ,code of ,federal ,regulations for a service furnished during a rating period beginning on or after the date on which such ,state begins providing such coverage1 including with respect to a payment so described for which written prior approval was made before such date4 7d7 ,definitions ,in this section3 7#a7 ,equivalent ,medicare payment rate ,the term equivalent ,medicare payment rate means amounts calculated as payment for specific services comparable to the service furnished that have been developed under part ,a or part ,b of title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acif et seq474 7#b7 ,rating period ,the term rating period has the meaning given such term in section #dch4b of title #db1 ,code of ,federal ,regulations4 7#c7 ,total published ,medicare payment rate ,the term total published ,medicare payment rate means amounts calculated as payment for specific services including the service furnished that have been developed under part ,a or part ,b of title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq474 7#d7 ,written prior approval ,the term written prior approval has the meaning given such term in section #dch4f7;c77#b77;i7 of title #db1 ,code of ,federal ,regulations4 7e7 ,funding ,there are appropriated out of any monies in the ,treasury not otherwise appropriated #g1jjj1jjj for each of fiscal years #bjbf through #bjcc for purposes of carrying out this section4 #ddacd4 ,requirements regarding waiver of uniform tax requirement for ,medicaid provider tax 7a7 ,in general ,section #aijc7w7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;b7w77 is amended-- 7#a7 in paragraph 7#c77;,e71 by inserting after clause 7ii77,,ii7 the following new clause3 7iii7 ,for purposes of clause 7ii77,i71 a tax is not considered to be generally redistributive if any of the following conditions apply3 7,i7 ,within a permissible class1 the tax rate imposed on any taxpayer or tax rate group 7as defined in paragraph 7#g77;,j77 explicitly defined by its relatively lower volume or percentage of ,medicaid taxable units 7as defined in paragraph 7#g77;,h77 is lower than the tax rate imposed on any other taxpayer or tax rate group explicitly defined by its relatively higher volume or percentage of ,medicaid taxable units4 7,,ii7 ,within a permissible class1 the tax rate imposed on any taxpayer or tax rate group 7as so defined7 based upon its ,medicaid taxable units 7as so defined7 is higher than the tax rate imposed on any taxpayer or tax rate group based upon its non-,medicaid taxable unit 7as defined in paragraph 7#g77;,i774 7,,iii7 ,the tax excludes or imposes a lower tax rate on a taxpayer or tax rate group 7as so defined7 based on or defined by any description that results in the same effect as described in subclause 7,i7 or 7,,ii7 for a taxpayer or tax rate group4 ,characteristics that may indicate such type of exclusion include the use of terminology to establish a tax rate group-- 7aa7 based on payments or expenditures made under the program under this title without mentioning the term ,medicaid 7or any similar term7 to accomplish the same effect as described in subclause 7,i7 or 7,,ii72 or 7bb7 that closely approximates a taxpayer or tax rate group under the program under this title1 to the same effect as described in subclause 7,i7 or 7,,ii74 2 and 7#b7 in paragraph 7#g71 by adding at the end the following new subparagraphs3 7,h7 ,the term ,medicaid taxable unit means a unit that is being taxed within a health care related tax that is applicable to the program under this title4 ,such term includes a unit that is used as the basis for-- 7i7 payment under the program under this title 7such as ,medicaid bed days72 7ii7 ,medicaid revenue2 7iii7 costs associated with the program under this title 7such as ,medicaid charges1 claims1 or expenditures72 and 7iv7 other units associated with the program under this title1 as determined by the ,secretary4 7,i7 ,the term non-,medicaid taxable unit means a unit that is being taxed within a health care related tax that is not applicable to the program under this title4 ,such term includes a unit that is used as the basis for-- 7i7 payment by non-,medicaid payers 7such as non-,medicaid bed days72 7ii7 non-,medicaid revenue2 7iii7 costs that are not associated with the program under this title 7such as non-,medicaid charges1 non-,medicaid claims1 or non-,medicaid expenditures72 and 7iv7 other units not associated with the program under this title1 as determined by the ,secretary4 7,j7 ,the term tax rate group means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate4 4 7b7 ,effective date ,the amendments made by this section shall take effect upon the date of enactment of this ,act1 subject to any applicable transition period determined appropriate by the ,secretary of ,health and ,human ,services1 not to exceed #c fiscal years4 #ddace4 ,requiring budget neutrality for ,medicaid demonstration projects under section #aaae ,section #aaae of the ,social ,security ,act 7#db ,u4,s4,c4 #acae7 is amended by adding at the end the following new subsection3 7g7 ,requirement of budget neutrality for ,medicaid demonstration projects 7#a7 ,in general ,beginning on the date of the enactment of this subsection1 the ,secretary may not approve an application for 7or renewal or amendment of7 an experimental1 pilot1 or demonstration project undertaken under subsection 7a7 to promote the objectives of title ,,xix in a ,state 7in this subsection referred to as a ,medicaid demonstration project7 unless the ,secretary certifies that such project is not expected to result in an increase in the amount of expenditures compared to the amount that such expenditures would otherwise be in the absence of such project4 7#b7 ,treatment of savings ,in the event that expenditures with respect to a ,state under a ,medicaid demonstration project are1 during an approval period for such project1 less than the amount of such expenditures that would have otherwise been made in the absence of such project1 the ,secretary shall specify the methodology to be used with respect to any subsequent approval period for such project for purposes of taking the difference between such expenditures into account4 4 ,d ,increasing personal accountability #ddada4 ,requirement for ,states to establish ,medicaid community engagement requirements for certain individuals 7a7 ,in general ,section #aijb of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a71 as amended by sections #ddajc and #ddajd1 is further amended by adding at the end the following new subsection3 7xx7 ,community engagement requirement for applicable individuals 7#a7 ,in general ,beginning not later than ,december #ca1 #bjbf1 or1 at the option of the ,state1 such earlier date as the ,state may specify1 subject to the succeeding provisions of this subsection1 a ,state shall provide1 as a condition of eligibility for medical assistance for an applicable individual1 that such individual is required to demonstrate community engagement under paragraph 7#b7-- 7,a7 in the case of an applicable individual who has filed an application for medical assistance under a ,state plan 7or a waiver of such plan7 under this title1 for #a or more 7as specified by the ,state7 consecutive months immediately preceding the month during which such individual applies for such medical assistance2 and 7,b7 in the case of an applicable individual enrolled and receiving medical assistance under a ,state plan 7or under a waiver of such plan7 under this title1 for #a or more 7as specified by the ,state7 months1 whether or not consecutive-- 7i7 during the period between such individual's most recent determination 7or redetermination1 as applicable7 of eligibility and such individual's next regularly scheduled redetermination of eligibility 7as verified by the ,state as part of such regularly scheduled redetermination of eligibility72 or 7ii7 in the case of a ,state that has elected under paragraph 7#d7 to conduct more frequent verifications of compliance with the requirement to demonstrate community engagement1 during the period between the most recent and next such verification with respect to such individual4 7#b7 ,community engagement compliance described ,subject to paragraph 7#c71 an applicable individual demonstrates community engagement under this paragraph for a month if such individual meets #a or more of the following conditions with respect to such month1 as determined in accordance with criteria established by the ,secretary through regulation3 7,a7 ,the individual works not less than #hj hours4 7,b7 ,the individual completes not less than #hj hours of community service4 7,c7 ,the individual participates in a work program for not less than #hj hours4 7,d7 ,the individual is enrolled in an educational program at least half-time4 7,e7 ,the individual engages in any combination of the activities described in subparagraphs 7,a7 through 7,d71 for a total of not less than #hj hours4 7,f7 ,the individual has a monthly income that is not less than the applicable minimum wage requirement under section #f of the ,fair ,labor ,standards ,act of #aich1 multiplied by #hj hours4 7#c7 ,exceptions 7,a7 ,mandatory exception for certain individuals ,the ,state shall deem an applicable individual to have demonstrated community engagement under paragraph 7#b7 for a month if-- 7i7 for part or all of such month1 the individual-- 7,i7 was a specified excluded individual 7as defined in paragraph 7#i77;,a77ii772 or 7,,ii7 was-- 7aa7 under the age of #ai2 7bb7 pregnant or entitled to postpartum medical assistance under paragraph 7#e7 or 7#af7 of subsection 7e72 7cc7 entitled to1 or enrolled for1 benefits under part ,a of title ,,xviii1 or enrolled for benefits under part ,b of title ,,xviii2 or 7dd7 described in any of subclauses 7,i7 through 7,,vii7 of subsection 7a77#aj77;,a77i72 or 7ii7 at any point during the #c-month period ending on the first day of such month1 the individual was an inmate of a public institution4 7,b7 ,optional exception for short-term hardship events 7i7 ,in general ,the ,state plan 7or waiver of such plan7 may provide1 in the case of an applicable individual who experiences a short-term hardship event during a month1 that the ,state shall1 upon the request of such individual under procedures established by the ,state 7in accordance with standards specified by the ,secretary71 deem such individual to have demonstrated community engagement under paragraph 7#b7 for such month4 7ii7 ,short-term hardship event defined ,for purposes of this subparagraph1 an applicable individual experiences a short-term hardship event during a month if1 for part or all of such month-- 7,i7 such individual receives inpatient hospital services1 nursing facility services1 services in an intermediate care facility for individuals with intellectual disabilities1 inpatient psychiatric hospital services1 or such other services of similar acuity 7including outpatient care relating to other services specified in this subclause7 as the ,secretary determines appropriate2 or 7,,ii7 such individual resides in a county 7or equivalent unit of local government7-- 7aa7 in which there exists an emergency or disaster declared by the ,president pursuant to the ,national ,emergencies ,act or the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act2 or 7bb7 that1 subject to a request from the ,state to the ,secretary1 made in such form1 at such time1 and containing such information as the ,secretary may require1 has an unemployment rate that is at or above the lesser of-- 7,,aa7 #h percent2 or 7,,bb7 #a4e times the national unemployment rate4 7#d7 ,option to conduct more frequent compliance verifications ,with respect to an applicable individual enrolled and receiving medical assistance under a ,state plan 7or a waiver of such plan7 under this title1 the ,state shall verify 7in accordance with procedures specified by the ,secretary7 that each such individual has met the requirement to demonstrate community engagement under paragraph 7#a7 during each such individual's regularly scheduled redetermination of eligibility1 except that a ,state may provide for such verifications more frequently4 7#e7 ,ex parte verifications ,for purposes of verifying that an applicable individual has met the requirement to demonstrate community engagement under paragraph 7#a71 the ,state shall1 in accordance with standards established by the ,secretary1 establish processes and use reliable information available to the ,state 7such as payroll data7 without requiring1 where possible1 the applicable individual to submit additional information4 7#f7 ,procedure in the case of noncompliance 7,a7 ,in general ,if a ,state is unable to verify that an applicable individual has met the requirement to demonstrate community engagement under paragraph 7#a7 7including1 if applicable1 by verifying that such individual was deemed to have demonstrated community engagement under paragraph 7#c77 the ,state shall 7in accordance with standards specified by the ,secretary7-- 7i7 provide such individual with the notice of noncompliance described in subparagraph 7,b72 7ii7 7,i7 provide such individual with a period of #cj calendar days1 beginning on the date on which such notice of noncompliance is received by the individual1 to-- 7aa7 make a satisfactory showing to the ,state of compliance with such requirement 7including1 if applicable1 by showing that such individual was deemed to have demonstrated community engagement under paragraph 7#c772 or 7bb7 make a satisfactory showing to the ,state that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph 7#i77;,a72 and 7,,ii7 if such individual is enrolled under the ,state plan 7or a waiver of such plan7 under this title1 continue to provide such individual with medical assistance during such #cj-;calendar-day period2 and 7iii7 if no such satisfactory showing is made and the individual is not a specified excluded individual described in paragraph 7#i77;,a77ii71 deny such individual's application for medical assistance under the ,state plan 7or waiver of such plan7 or1 as applicable1 disenroll such individual from the plan 7or waiver of such plan7 not later than the end of the month following the month in which such #cj-;calendar-day period ends1 provided that-- 7,i7 the ,state first determines whether1 with respect to the individual1 there is any other basis for eligibility for medical assistance under the ,state plan 7or waiver of such plan7 or for another insurance affordability program2 and 7,,ii7 the individual is provided written notice and granted an opportunity for a fair hearing in accordance with subsection 7a77#c74 7,b7 ,notice ,the notice of noncompliance provided to an applicable individual under subparagraph 7,a77i7 shall include information 7in accordance with standards specified by the ,secretary7 on-- 7i7 how such individual may make a satisfactory showing of compliance with such requirement 7as described in subparagraph 7,a77ii77 or make a satisfactory showing that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph 7#i77;,a72 and 7ii7 how such individual may reapply for medical assistance under the ,state plan 7or a waiver of such plan7 under this title in the case that such individuals' application is denied or1 as applicable1 in the case that such individual is disenrolled from the plan 7or waiver74 7#g7 ,treatment of noncompliant individuals in relation to certain other provisions 7,a7 ,certain ,,fmap increases ,a ,state shall not be treated as not providing medical assistance to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii71 or as not expending amounts for all such individuals under the ,state plan 7or waiver of such plan71 solely because such an individual is determined ineligible for medical assistance under the ,state plan 7or waiver7 on the basis of a failure to meet the requirement to demonstrate community engagement under paragraph 7#a74 7,b7 ,other provisions ,for purposes of section #cf;,b7c77#b77;,b7 of the ,internal ,revenue ,code of #aihf1 an individual shall be deemed to be eligible for minimum essential coverage described in section #ejjj;,a7f77#a77;,a77ii7 of such ,code for a month if such individual would have been eligible for medical assistance under a ,state plan 7or a waiver of such plan7 under this title but for a failure to meet the requirement to demonstrate community engagement under paragraph 7#a74 7#h7 ,outreach 7,a7 ,in general ,in accordance with standards specified by the ,secretary1 beginning not later than the date that precedes ,december #ca1 #bjbf 7or1 if the ,state elects under paragraph 7#a7 to specify an earlier date1 such earlier date7 by the number of months specified by the ,state under paragraph 7#a77;,a7 plus #c months1 and periodically thereafter1 the ,state shall notify applicable individuals enrolled under a ,state plan 7or waiver7 under this title of the requirement to demonstrate community engagement under this subsection4 ,such notice shall include information on-- 7i7 how to comply with such requirement1 including an explanation of the exceptions to such requirement under paragraph 7#c7 and the definition of the term applicable individual under paragraph 7#i77;,a72 7ii7 the consequences of noncompliance with such requirement2 and 7iii7 how to report to the ,state any change in the individual's status that could result in-- 7,i7 the applicability of an exception under paragraph 7#c7 7or the end of the applicability of such an exception72 or 7,,ii7 the individual qualifying as a specified excluded individual under paragraph 7#i77;,a77ii74 7,b7 ,form of outreach notice ,a notice required under subparagraph 7,a7 shall be delivered-- 7i7 by regular mail 7or1 if elected by the individual1 in an electronic format72 and 7ii7 in #a or more additional forms1 which may include telephone1 text message1 an internet website1 other commonly available electronic means1 and such other forms as the ,secretary determines appropriate4 7#i7 ,definitions ,in this subsection3 7,a7 ,applicable individual 7i7 ,in general ,the term applicable individual means an individual 7other than a specified excluded individual 7as defined in clause 7ii777-- 7,i7 who is eligible to enroll 7or is enrolled7 under the ,state plan under subsection 7a77#aj77;,a77i77,,viii72 or 7,,ii7 who-- 7aa7 is otherwise eligible to enroll 7or is enrolled7 under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and as determined in accordance with standards prescribed by the ,secretary in regulations72 and 7bb7 has attained the age of #ai and is under #fe years of age1 is not pregnant1 is not entitled to1 or enrolled for1 benefits under part ,a of title ,,xviii1 or enrolled for benefits under part ,b of title ,,xviii1 and is not otherwise eligible to enroll under such plan4 7ii7 ,specified excluded individual ,for purposes of clause 7i71 the term specified excluded individual means an individual1 as determined by the ,state 7in accordance with standards specified by the ,secretary7-- 7,i7 who is described in subsection 7a77#aj77;,a77i77,,ix72 7,,ii7 who-- 7aa7 is an ,indian or an ,urban ,indian 7as such terms are defined in paragraphs 7#ac7 and 7#bh7 of section #d of the ,indian ,health ,care ,improvement ,act72 7bb7 is a ,california ,indian described in section #hji7;a7 of such ,act2 or 7cc7 has otherwise been determined eligible as an ,indian for the ,indian ,health ,service under regulations promulgated by the ,secretary2 7,,iii7 who is the parent1 guardian1 or caretaker relative of a disabled individual or a dependent child2 7,,iv7 who is a veteran with a disability rated as total under section #aaee of title #ch1 ,united ,states ,code2 7,v7 who is medically frail or otherwise has special medical needs 7as defined by the ,secretary71 including an individual-- 7aa7 who is blind or disabled 7as defined in section #afad72 7bb7 with a substance use disorder2 7cc7 with a disabling mental disorder2 7dd7 with a physical1 intellectual or developmental disability that significantly impairs their ability to perform #a or more activities of daily living2 or 7ee7 with a serious or complex medical condition2 7,,vi7 who-- 7aa7 is in compliance with any requirements imposed by the ,state pursuant to section #djg2 or 7bb7 is a member of a household that receives supplemental nutrition assistance program benefits under the ,food and ,nutrition ,act of #bjjh and is not exempt from a work requirement under such ,act2 7,,vii7 who is participating in a drug addiction or alcoholic treatment and rehabilitation program 7as defined in section #c7;h7 of the ,food and ,nutrition ,act of #bjjh72 or 7,,viii7 who is an inmate of a public institution4 7,b7 ,educational program ,the term educational program includes-- 7i7 an institution of higher education 7as defined in section #aja of the ,higher ,education ,act of #aife72 and 7ii7 a program of career and technical education 7as defined in section #c of the ,carl ,d4 ,perkins ,career and ,technical ,education ,act of #bjjf74 7,c7 ,state ,the term ,state means #a of the #ej ,states or the ,district of ,columbia4 7,d7 ,work program ,the term work program has the meaning given such term in section #f7o77#a7 of the ,food and ,nutrition ,act of #bjjh4 7#aj7 ,prohibiting waiver of community engagement requirements ,notwithstanding section #aaae7;a71 the provisions of this subsection may not be waived4 4 7b7 ,conforming amendment ,section #aijb7;a77#aj77;,a77i77,,viii7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#aj77;,a77i77,,viii77 is amended by striking subject to subsection 7k7 and inserting subject to subsections 7k7 and 7xx74 7c7 ,guidance ,not later than ,december #ca1 #bjbe1 the ,secretary of ,health and ,human ,services shall issue guidance relating to the initial implementation of the amendments made by this section4 7d7 ,development of government efficiency grants to ,states 7#a7 ,in general ,the ,secretary of ,health and ,human ,services shall1 out of amounts appropriated under paragraph 7#c71 award to each ,state a grant equal to the amount specified in paragraph 7#b7 for such ,state for purposes of establishing systems necessary to carry out the provisions of1 and amendments made by1 this section4 7#b7 ,amount specified ,for purposes of paragraph 7#b71 the amount specified in this paragraph is an amount that bears the same ratio to the amount appropriated under paragraph 7#c7 as the number of applicable individuals 7as defined in section #aijb7xx7 of the ,social ,security ,act1 as added by subsection 7a77 residing in such ,state bears to the total number of such individuals residing in all ,states4 7#c7 ,funding ,there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj for fiscal year #bjbf for purposes of awarding grants under paragraph 7#a74 7#d7 ,definition ,in this subsection1 the term ,state means #a of the #ej ,states and the ,district of ,columbia4 7e7 ,implementation funding ,for the purposes of carrying out the provisions of1 and the amendments made by1 this section1 there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 to the ,secretary of ,health and ,human ,services1 #ej1jjj1jjj for fiscal year #bjbf1 to remain available until expended4 #ddadb4 ,modifying cost sharing requirements for certain expansion individuals under the ,medicaid program 7a7 ,in general ,section #aiaf of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo7 is amended-- 7#a7 in subsection 7a71 in the matter preceding paragraph 7#a71 by inserting 7other than1 beginning ,october #a1 #bjbh1 specified individuals 7as defined in subsection 7k77#c777 after individuals2 and 7#b7 by adding at the end the following new subsection3 7k7 ,special rules for certain expansion individuals 7#a7 ,premiums ,beginning ,october #a1 #bjbh1 the ,state plan shall provide that in the case of a specified individual 7as defined in paragraph 7#c77 who is eligible under the plan1 no enrollment fee1 premium1 or similar charge will be imposed under the plan4 7#b7 ,required imposition of cost sharing 7,a7 ,in general ,subject to subparagraph 7,b7 and subsection 7j71 in the case of a specified individual1 the ,state plan shall1 beginning ,october #a1 #bjbh1 provide for the imposition of such deductions1 cost sharing1 or similar charges determined appropriate by the ,state 7in an amount greater than #j7 with respect to medical assistance furnished to such an individual4 7,b7 ,limitations 7i7 ,exclusion of certain services ,in no case may a deduction1 cost sharing1 or similar charge be imposed under the ,state plan with respect to services described in any of subparagraphs 7,b7 through 7,j7 of subsection 7a77#b71 or any primary care services1 mental health care services1 or substance use disorder services1 furnished to a specified individual4 7ii7 ,item and service limitation 7,i7 ,in general ,except as provided in subclause 7,,ii71 in no case may a deduction1 cost sharing1 or similar charge imposed under the ,state plan with respect to an item or service furnished to a specified individual exceed #ce4 7,,ii7 ,special rules for prescription drugs ,in no case may a deduction1 cost sharing1 or similar charge imposed under the ,state plan with respect to a prescription drug furnished to a specified individual exceed the limit that would be applicable under paragraph 7#b77;,a77i7 or 7#b77;,b7 of section #aiaf;,a7c7 with respect to such drug and individual if such drug so furnished were subject to cost sharing under such section4 7iii7 ,maximum limit on cost sharing ,the total aggregate amount of deductions1 cost sharing1 or similar charges imposed under the ,state plan for all individuals in the family may not exceed #e percent of the family income of the family involved1 as applied on a quarterly or monthly basis 7as specified by the ,state74 7,c7 ,cases of nonpayment ,notwithstanding subsection 7e71 a ,state may permit a provider participating under the ,state plan to require1 as a condition for the provision of care1 items1 or services to a specified individual entitled to medical assistance under this title for such care1 items1 or services1 the payment of any deductions1 cost sharing1 or similar charges authorized to be imposed with respect to such care1 items1 or services4 ,nothing in this subparagraph shall be construed as preventing a provider from reducing or waiving the application of such deductions1 cost sharing1 or similar charges on a case-by-case basis4 7#c7 ,specified individual defined ,for purposes of this subsection1 the term specified individual means an individual who has a family income 7as determined in accordance with section #aijb7;e77#ad77 that exceeds the poverty line 7as defined in section #baaj7;c77#e77 applicable to a family of the size involved and-- 7,a7 is enrolled under section #aijb7;a77#aj77;,a77i77,,viii72 or 7,b7 is described in such subsection and otherwise enrolled under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage 7as described in section #ejjj;,a7f77#a77;,a7 of the ,internal ,revenue ,code of #aihf and determined in accordance with standards prescribed by the ,secretary in regulations7 to all individuals described in section #aijb7;a77#aj77;,a77i77,,viii74 4 7b7 ,conforming amendments 7#a7 ,required application ,section #aijb7;a77#ad7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#ad77 is amended by inserting and provide for imposition of such deductions1 cost sharing1 or similar charges for medical assistance furnished to specified individuals 7as defined in paragraph 7#c7 of section #aiaf7k77 in accordance with paragraph 7#b7 of such section after section #aiaf4 7#b7 ,nonapplicability of alternative cost sharing ,section #aiaf;,a7a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifo-#a7;a77#a77 is amended1 in the second sentence1 by striking or 7j7 and inserting 7j71 or 7k74 #b ,affordable ,care ,act #ddbja4 ,addressing waste1 fraud1 and abuse in the ,,aca ,exchanges 7a7 ,changes to enrollment periods for enrolling in ,exchanges ,section #acaa of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjca7 is amended-- 7#a7 in subsection 7c77#f7-- 7,a7 by striking subparagraph 7,a72 7,b7 by striking ,the ,secretary and inserting the following3 7,a7 ,in general ,the ,secretary 2 7,c7 by redesignating subparagraphs 7,b7 through 7,d7 as clauses 7i7 through 7iii71 respectively1 and adjusting the margins accordingly2 7,d7 in clause 7i71 as so redesignated1 by striking periods1 as determined by the ,secretary for calendar years after the initial enrollment period2 and inserting the following3 periods for plans offered in the individual market-- 7,i7 for enrollment for plan years beginning before ,january #a1 #bjbf1 as determined by the ,secretary2 and 7,,ii7 for enrollment for plan years beginning on or after ,january #a1 #bjbf1 beginning on ,november #a and ending on ,december #ae of the preceding calendar year2 2 7,e7 in clause 7ii71 as so redesignated1 by inserting subject to subparagraph 7,b71 before special enrollment periods specified2 and 7,f7 by adding at the end the following new subparagraph3 7,b7 ,prohibited special enrollment period ,with respect to plan years beginning on or after ,january #a1 #bjbf1 the ,secretary may not require an ,exchange to provide for a special enrollment period for an individual on the basis of the relationship of the income of such individual to the poverty line1 other than a special enrollment period based on a change in circumstances or the occurrence of a specific event4 2 and 7#b7 in subsection 7d71 by adding at the end the following new paragraphs3 7#h7 ,prohibited enrollment periods ,an ,exchange may not provide for1 with respect to enrollment for plan years beginning on or after ,january #a1 #bjbf-- 7,a7 an annual open enrollment period other than the period described in subparagraph 7,a77i7 of subsection 7c77#f72 or 7,b7 a special enrollment period described in subparagraph 7,b7 of such subsection4 7#i7 ,verification of eligibility for special enrollment periods 7,a7 ,in general ,with respect to enrollment for plan years beginning on or after ,january #a1 #bjbf1 an ,exchange shall verify that each individual seeking to enroll in a qualified health plan offered by the ,exchange during a special enrollment period selected under subparagraph 7,b7 is eligible to enroll during such special enrollment period prior to enrolling such individual in such plan4 7,b7 ,selected special enrollment periods ,for purposes of subparagraph 7,a71 an ,exchange shall select one or more special enrollment periods for a plan year with respect to which such ,exchange shall conduct the verification required under subparagraph 7,a7 such that the ,exchange conducts such verification for not less than #ge percent of all individuals enrolling in a qualified health plan offered by the ,exchange during any special enrollment period with respect to such plan year4 4 7b7 ,verifying income for individuals enrolling in a qualified health plan through an ,exchange 7#a7 ,in general ,section #adaa7;e77#d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjha7;e77#d77 is amended-- 7,a7 by redesignating subparagraph 7,c7 as subparagraph 7,e72 and 7,b7 by inserting after subparagraph 7,b7 the following new subparagraphs3 7,c7 ,requiring verification of income and family size when tax data is unavailable ,for plan years beginning on or after ,january #a1 #bjbf1 for purposes of subparagraph 7,a71 in the case that the ,exchange requests data from the ,secretary of the ,treasury regarding an individual's household income and the ,secretary of the ,treasury does not return such data1 such information may not be verified solely on the basis of the attestation of such individual with respect to such household income1 and the ,exchange shall take the actions described in subparagraph 7,a74 7,d7 ,requiring verification of income in the case of certain income discrepancies 7i7 ,in general ,subject to clause 7iii71 for plan years beginning on or after ,january #a1 #bjbf1 for purposes of subparagraph 7,a71 in the case that a specified income discrepancy described in clause 7ii7 of this subparagraph exists with respect to the information provided by an applicant under subsection 7b77#c71 the household income of such individual shall be treated as inconsistent with information in the records maintained by persons under subsection 7c71 or as not verified under subsection 7d71 and the ,exchange shall take the actions described in such subparagraph 7,a74 7ii7 ,specified income discrepancy ,for purposes of clause 7i71 a specified income discrepancy exists with respect to the information provided by an applicant under subsection 7b77#c7 if-- 7,i7 the applicant attests to a projected annual household income that would qualify such applicant to be an applicable taxpayer under section #cf;,b7c77#a77;,a7 of the ,internal ,revenue ,code of #aihf with respect to the taxable year involved2 7,,ii7 the ,exchange receives data from the ,secretary of the ,treasury or other reliable1 third party data1 that indicates that the household income of such applicant is less than the household income that would qualify such applicant to be an applicable taxpayer under such section #cf;,b7c77#a77;,a7 with respect to the taxable year involved2 7,,iii7 such attested projected annual household income exceeds the income reflected in the data described in subclause 7,,ii7 by a reasonable threshold established by the ,exchange and approved by the ,secretary 7which shall be not less than #aj percent1 and may also be a dollar amount72 and 7,,iv7 the ,exchange has not assessed or determined based on the data described in subclause 7,,ii7 that the household income of the applicant meets the applicable income-based eligibility standard for the ,medicaid program under title ,,xix of the ,social ,security ,act or the ,state children's health insurance program under title ,,xxi of such ,act4 7iii7 ,exclusion of certain individuals ineligible for ,medicaid ,this subparagraph shall not apply in the case of an applicant who is an alien lawfully present in the ,united ,states1 who is not eligible for the ,medicaid program under title ,,xix of the ,social ,security ,act by reason of such alien status4 4 7#b7 ,requiring individuals on whose behalf advance payments of the premium tax credits are made to file and reconcile on an annual basis ,section #adab7;b7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjhb7;b77 is amended by adding at the end the following new paragraph3 7#c7 ,annual requirement to file and reconcile 7,a7 ,in general ,for plan years beginning on or after ,january #a1 #bjbf1 in the case of an individual with respect to whom any advance payment of the premium tax credit allowable under section #cf;,b of the ,internal ,revenue ,code of #aihf was made under this section to the issuer of a qualified health plan for the relevant prior tax year1 an advance determination of eligibility for such premium tax credit may not be made under this subsection with respect to such individual and such plan year if the ,exchange determines1 based on information provided by the ,secretary of the ,treasury1 that such individual-- 7i7 has not filed an income tax return1 as required under sections #fjaa and #fjab of such ,code 7and implementing regulations71 for the relevant prior tax year2 or 7ii7 as necessary1 has not reconciled 7in accordance with subsection 7f7 of such section #cf;,b7 the advance payment of the premium tax credit made with respect to such individual for such relevant prior tax year4 7,b7 ,relevant prior tax year ,for purposes of subparagraph 7,a71 the term relevant prior tax year means1 with respect to the advance determination of eligibility made under this subsection with respect to an individual1 the taxable year for which tax return data would be used for purposes of verifying the household income and family size of such individual 7as described in section #adaa7;b77#c77;,a774 7,c7 ,preliminary attestation ,if an individual subject to subparagraph 7,a7 attests that such individual has fulfilled the requirements to file an income tax return for the relevant prior tax year and1 as necessary1 to reconcile the advance payment of the premium tax credit made with respect to such individual for such relevant prior tax year 7as described in clauses 7i7 and 7ii7 of such subparagraph71 the ,secretary may make an initial advance determination of eligibility with respect to such individual and may delay for a reasonable period 7as determined by the ,secretary7 any determination based on information provided by the ,secretary of the ,treasury that such individual has not fulfilled such requirements4 7,d7 ,notice ,if the ,secretary determines that an individual did not meet the requirements described in subparagraph 7,a7 with respect to the relevant prior tax year and notifies the ,exchange of such determination1 the ,exchange shall comply with the notification requirement described in section #aee4cje7;f77#d77;i7 of title #de1 ,code of ,federal ,regulations 7as in effect with respect to plan year #bjbe74 4 7#c7 ,removing automatic extension of period to resolve income inconsistencies ,the ,secretary of ,health and ,human ,services shall revise section #aee4cae7;f7 of title #de1 ,code of ,federal ,regulations1 to remove paragraph 7#g7 of such section such that1 with respect to enrollment for plan years beginning on or after ,january #a1 #bjbf1 in the case that an ,exchange established under subtitle ,d of title ,i of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjba et seq47 provides an individual applying for enrollment in a qualified health plan with a #ij-;day period to resolve an inconsistency in the application of such individual pursuant to section #adaa7;e77#d77;,a77ii77,,ii7 of such ,act1 the ,exchange may not provide for an automatic extension to such #ij-;day period on the basis that such individual is required to present satisfactory documentary evidence to verify household income4 7c7 ,revising rules on allowable variation in actuarial value of health plans ,the ,secretary of ,health and ,human ,services shall-- 7#a7 revise section #aef4adj7;c7 of title #de1 ,code of ,federal ,regulations1 to provide that1 for plan years beginning on or after ,january #a1 #bjbf1 the allowable variation in the actuarial value of a health plan applicable under such section shall be the allowable variation for such plan applicable under such section for plan year #bjbb2 7#b7 revise section #aef4bjj7;b77#c7 of title #de1 ,code of ,federal ,regulations1 to provide that1 for plan years beginning on or after ,january #a1 #bjbf1 the requirement for a qualified health plan issuer described in such section is that the issuer ensures that each qualified health plan complies with benefit design standards1 as defined in section #aef4bj of such title2 and 7#c7 revise section #aef4djj of title #de1 ,code of ,federal ,regulations1 to provide that1 for plan years beginning on or after ,january #a1 #bjbf1 the term de minimis variation for a silver plan variation means a minus #a percentage point and plus #a percentage point allowable actuarial value variation4 7d7 ,updating premium adjustment percentage methodology ,section #acjb7;c77#d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbb7;c77#d77 is amended-- 7#a7 by striking ,for purposes and inserting3 7,a7 ,in general ,for purposes 2 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,update to methodology ,for calendar years beginning with #bjbf1 the premium adjustment percentage under this paragraph for such calendar year shall be determined consistent with the methodology published in the ,federal ,register on ,april #be1 #bjai 7#hd ,fed4 ,reg4 #agecg through #ageda74 4 7e7 ,eliminating the fixed-dollar and gross-percentage thresholds applicable to ,exchange enrollments ,the ,secretary of ,health and ,human ,services shall revise section #aee4djj7;g7 of title #de1 ,code of ,federal ,regulations to eliminate1 for plan years beginning on or after ,january #a1 #bjbf1 the gross premium percentage-based premium payment threshold policy described in paragraph 7#b7 of such section and the fixed-dollar premium payment threshold policy described in paragraph 7#c7 of such section4 7f7 ,prohibiting automatic reenrollment from bronze to silver level qualified health plans offered by ,exchanges ,the ,secretary of ,health and ,human ,services shall revise section #aee4cce7;j7 of title #de1 ,code of ,federal ,regulations to remove paragraph 7#d7 of such section such that1 with respect to reenrollments for plan years beginning on or after ,january #a1 #bjbf1 an ,exchange established under subtitle ,d of title ,i of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjba et seq47 may not reenroll an individual who was enrolled in a bronze level qualified health plan in a silver level qualified health plan 7as such terms are defined in section #acja7;a7 and described in #acjb7;d7 of such ,act7 unless otherwise permitted under section #aee4cce7;j7 of title #de1 ,code of ,federal ,regulations1 as in effect on the day before the date of the enactment of this section4 7g7 ,reducing advance payments of premium tax credits for certain individuals reenrolled in ,exchanges ,section #adab of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjhb7 is amended-- 7#a7 in subsection 7a77#c71 by inserting 1 subject to subsection 7c77#b77;,c71 after qualified health plans2 and 7#b7 in subsection 7c77#b7-- 7,a7 in subparagraph 7,a71 by striking ,the and inserting ,subject to subparagraph 7,c71 the2 and 7,b7 by adding at the end the following new subparagraph3 7,c7 ,reduction in advance payment for specified reenrolled individuals 7i7 ,in general ,the amount of an advance payment made under subparagraph 7,a7 to reduce the premium payable for a qualified health plan that provides coverage to a specified reenrolled individual for an applicable month shall be an amount equal to the amount that would otherwise be made under such subparagraph reduced by #e 7or such higher amount as the ,secretary determines appropriate74 7ii7 ,definitions ,in this subparagraph3 7,i7 ,applicable month ,the term applicable month means1 with respect to a specified reenrolled individual1 any month during a plan year beginning on or after ,january #a1 #bjbg 7or1 in the case of an individual reenrolled in a qualified health plan by an ,exchange established pursuant to section #acba7;c71 ,january #a1 #bjbf7 if1 prior to the first day of such month1 such individual has failed to confirm or update such information as is necessary to redetermine the eligibility of such individual for such plan year pursuant to section #adaa7;f74 7,,ii7 ,specified reenrolled individual ,the term specified reenrolled individual means an individual who is reenrolled in a qualified health plan and with respect to whom the advance payment made under subparagraph 7,a7 would1 without application of any reduction under this subparagraph1 reduce the premium payable for a qualified health plan that provides coverage to such an individual to #j4 4 7h7 ,prohibiting coverage of gender transition procedures as an essential health benefit under plans offered by ,exchanges 7#a7 ,in general ,section #acjb7;b77#b7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbb7;b77#b77 is amended by adding at the end the following new subparagraph3 7,c7 ,gender transition procedures ,for plan years beginning on or after ,january #a1 #bjbg1 the essential health benefits defined pursuant to paragraph 7#a7 may not include items and services furnished for a gender transition procedure4 4 7#b7 ,gender transition procedure defined ,section #acjd of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbd7 is amended by adding at the end the following new subsection3 7f7 ,gender transition procedure 7#a7 ,in general ,in this title1 except as provided in paragraph 7#b71 the term gender transition procedure means1 with respect to an individual1 any of the following when performed for the purpose of intentionally changing the body of such individual 7including by disrupting the body's development1 inhibiting its natural functions1 or modifying its appearance7 to no longer correspond to the individual's sex3 7,a7 ,performing any surgery1 including-- 7i7 castration2 7ii7 sterilization2 7iii7 orchiectomy2 7iv7 scrotoplasty2 7v7 vasectomy2 7vi7 tubal ligation2 7vii7 hysterectomy2 7viii7 oophorectomy2 7ix7 ovariectomy2 7x7 metoidioplasty2 7xi7 clitoroplasty2 7xii7 reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty2 7xiii7 penectomy2 7xiv7 phalloplasty2 7xv7 vaginoplasty2 7xvi7 vaginectomy2 7xvii7 vulvoplasty2 7xviii7 reduction thyrochondroplasty2 7xix7 chondrolaryngoplasty2 7xx7 mastectomy2 and 7xxi7 any plastic1 cosmetic1 or aesthetic surgery that feminizes or masculinizes the facial or other body features of an individual4 7,b7 ,any placement of chest implants to create feminine breasts or any placement of erection or testicular prosetheses4 7,c7 ,any placement of fat or artificial implants in the gluteal region4 7,d7 ,administering1 prescribing1 or dispensing to an individual medications1 including-- 7i7 gonadotropin-releasing hormone 7,gn,r,h7 analogues or other puberty-blocking drugs to stop or delay normal puberty2 and 7ii7 testosterone1 estrogen1 or other androgens to an individual at doses that are supraphysiologic than would normally be produced endogenously in a healthy individual of the same age and sex4 7#b7 ,exception ,paragraph 7#a7 shall not apply to the following3 7,a7 ,puberty suppression or blocking prescription drugs for the purpose of normalizing puberty for an individual experiencing precocious puberty4 7,b7 ,medically necessary procedures or treatments to correct for-- 7i7 a medically verifiable disorder of sex development1 including-- 7,i7 #df1,,xx chromosomes with virilization2 7,,ii7 #df1,,xy chromosomes with undervirilization2 and 7,,iii7 both ovarian and testicular tissue2 7ii7 sex chromosome structure1 sex steroid hormone production1 or sex hormone action1 if determined to be abnormal by a physician through genetic or biochemical testing2 7iii7 infection1 disease1 injury1 or disorder caused or exacerbated by a previous procedure described in paragraph 7#a71 or a physical disorder1 physical injury1 or physical illness that would1 as certified by a physician1 place the individual in imminent danger of death or impairment of a major bodily function unless the procedure is performed1 not including procedures performed for the alleviation of mental distress2 or 7iv7 procedures to restore or reconstruct the body of the individual in order to correspond to the individual's sex after one or more previous procedures described in paragraph 7#a71 which may include the removal of a pseudo phallus or breast augmentation4 7#c7 ,sex ,for purposes of this subsection1 the term sex means either male or female1 as biologically determined and defined by subparagraph 7,a7 and subparagraph 7,b74 7,a7 ,female ,the term female means an individual who naturally has1 had1 will have1 or would have1 but for a developmental or genetic anomaly or historical accident1 the reproductive system that at some point produces1 transports1 and utilizes eggs for fertilization4 7,b7 ,male ,the term male means an individual who naturally has1 had1 will have1 or would have1 but for a developmental or genetic anomaly or historical accident1 the reproductive system that at some point produces1 transports1 and utilizes sperm for fertilization4 4 7i7 ,clarifying lawful presence for purposes of the ,exchanges 7#a7 ,in general ,section #acab7;f7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjcb7;f77 is amended by adding at the end the following new paragraph3 7#d7 ,clarification of lawful presence ,in this title1 the term alien lawfully present in the ,united ,states does not include an alien granted deferred action under the ,deferred ,action for ,childhood ,arrivals process pursuant to the memorandum of the ,department of ,homeland ,security entitled ,exercising ,prosecutorial ,discretion with ,respect to ,individuals ,who ,came to the ,united ,states as ,children issued on ,june #ae1 #bjab4 4 7#b7 ,cost-sharing reductions ,section #adjb7;e77#b7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjga7;e77#b77 is amended by adding at the end the following new sentence3 ,for purposes of this section1 an individual shall not be treated as lawfully present if the individual is an alien granted deferred action under the ,deferred ,action for ,childhood ,arrivals process pursuant to the memorandum of the ,department of ,homeland ,security entitled ,exercising ,prosecutorial ,discretion with ,respect to ,individuals ,who ,came to the ,united ,states as ,children issued on ,june #ae1 #bjab44 7#c7 ,payment prohibition ,section #adab7;d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjhb7;d77 is amended by adding at the end the following new sentence3 ,for purposes of the previous sentence1 an individual shall not be treated as lawfully present if the individual is an alien granted deferred action under the ,deferred ,action for ,childhood ,arrivals process pursuant to the memorandum of the ,department of ,homeland ,security entitled ,exercising ,prosecutorial ,discretion with ,respect to ,individuals ,who ,came to the ,united ,states as ,children issued on ,june #ae1 #bjab44 7#d7 ,effective date ,the amendments made by this section shall apply with respect to plan years beginning on or after ,january #a1 #bjbf4 7j7 ,ensuring appropriate application of guaranteed issue requirements in case of nonpayment of past premiums 7#a7 ,in general ,section #bgjb of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#a7 is amended by adding at the end the following new subsection3 7e7 ,nonpayment of past premiums 7#a7 ,in general ,a health insurance issuer offering individual health insurance coverage may1 to the extent allowed under ,state law1 deny such coverage in the case of an individual who owes any amount for premiums for individual health insurance coverage offered by such issuer 7or by a health insurance issuer in the same controlled group 7as defined in paragraph 7#c77 as such issuer7 in which such individual was previously enrolled4 7#b7 ,attribution of initial premium payment to owed amount ,a health insurance issuer offering individual health insurance coverage may1 in the case of an individual described in paragraph 7#a7 and to the extent allowed under ,state law1 attribute the initial premium payment for such coverage applicable to such individual to the amount owed by such individual for premiums for individual health insurance coverage offered by such issuer 7or by a health insurance issuer in the same controlled group as such issuer7 in which such individual was previously enrolled4 7#c7 ,controlled group defined ,for purposes of this subsection1 the term controlled group means a group of of two or more persons that is treated as a single employer under section #eb7;a71 #eb7;b71 #dad7m71 or #dad7o7 of the ,internal ,revenue ,code of #aihf4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall apply with respect to plan years beginning on or after ,january #a1 #bjbf4 #ddbjb4 ,funding cost sharing reduction payments ,section #adjb of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjga7 is amended by adding at the end the following new subsection3 7h7 ,funding 7#a7 ,in general ,there are appropriated out of any monies in the ,treasury not otherwise appropriated such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after ,january #a1 #bjbf4 7#b7 ,limitation 7,a7 ,in general ,the amounts appropriated under paragraph 7#a7 may not be used for purposes of making payments under this section for a qualified health plan that provides health benefit coverage that includes coverage of abortion4 7,b7 ,exception ,subparagraph 7,a7 shall not apply to payments for a qualified health plan that provides coverage of abortion only if necessary to save the life of the mother or if the pregnancy is a result of an act of rape or incest4 4 #c ,improving ,americans' access to care #ddcja4 ,expanding and clarifying the exclusion for orphan drugs under the ,drug ,price ,negotiation ,program 7a7 ,in general ,section #aaib7;e7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f-#a7;e77 is amended-- 7#a7 in paragraph 7#a71 in the matter preceding subparagraph 7,a71 by striking and 7#c7 and inserting through 7#d72 7#b7 in paragraph 7#c77;,a7-- 7,a7 by striking only one rare disease or condition and inserting one or more rare diseases or conditions2 and 7,b7 by striking such disease or condition and inserting one or more rare diseases or conditions 7as such term is defined in section #ebf7;a77#b7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act72 and 7#c7 by adding at the end the following new paragraph3 7#d7 ,treatment of former orphan drugs ,in the case of a drug or biological product that1 as of the date of the approval or licensure of such drug or biological product1 is a drug or biological product described in paragraph 7#c77;,a71 paragraph 7#a77;,a77ii7 or 7#a77;,b77ii7 7as applicable7 shall apply as if the reference to the date of such approval or the date of such licensure1 respectively1 were instead a reference to the first day after the date of such approval for which such drug is not a drug described in paragraph 7#c77;,a7 or the first day after the date of such licensure for which such biological product is not a biological product described in paragraph 7#c77;,a71 respectively4 4 7b7 ,application ,the amendments made by subsection 7a7 shall apply with respect to initial price applicability years 7as defined in section #aaia7;b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;f7b777 beginning on or after ,january #a1 #bjbh4 #ddcjb4 ,streamlined enrollment process for eligible out-of-state providers under ,medicaid and ,,chip 7a7 ,in general ,section #aijb7kk7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7kk77 is amended by adding at the end the following new paragraph3 7#aj7 ,streamlined enrollment process for eligible out-of-state providers 7,a7 ,in general ,the ,state-- 7i7 adopts and implements a process to allow an eligible out-of-,state provider to enroll under the ,state plan 7or a waiver of such plan7 to furnish items and services to1 or order1 prescribe1 refer1 or certify eligibility for items and services for1 qualifying individuals without the imposition of screening or enrollment requirements by such ,state that exceed the minimum necessary for such ,state to provide payment to an eligible out-of-,state provider under such ,state plan 7or a waiver of such plan71 such as the provider's name and ,national ,provider ,identifier 7and such other information specified by the ,secretary72 and 7ii7 provides that an eligible out-of-,state provider that enrolls as a participating provider in the ,state plan 7or a waiver of such plan7 through such process shall be so enrolled for a #e-year period1 unless the provider is terminated or excluded from participation during such period4 7,b7 ,definitions ,in this paragraph3 7i7 ,eligible out-of-state provider ,the term eligible out-of-,state provider means1 with respect to a ,state1 a provider-- 7,i7 that is located in any other ,state2 7,,ii7 that-- 7aa7 was determined by the ,secretary to have a limited risk of fraud1 waste1 and abuse for purposes of determining the level of screening to be conducted under section #ahff7;j77#b71 has been so screened under such section #ahff7;j77#b71 and is enrolled in the ,medicare program under title ,,xviii2 or 7bb7 was determined by the ,state agency administering or supervising the administration of the ,state plan 7or a waiver of such plan7 of such other ,state to have a limited risk of fraud1 waste1 and abuse for purposes of determining the level of screening to be conducted under paragraph 7#a7 of this subsection1 has been so screened under such paragraph 7#a71 and is enrolled under such ,state plan 7or a waiver of such plan72 and 7,,iii7 that has not been-- 7aa7 excluded from participation in any ,federal health care program pursuant to section #aabh or #aabh;,a2 7bb7 excluded from participation in the ,state plan 7or a waiver of such plan7 pursuant to part #ajjb of title #db1 ,code of ,federal ,regulations1 or ,state law2 or 7cc7 terminated from participating in a ,federal health care program or the ,state plan 7or a waiver of such plan7 for a reason described in paragraph 7#h77;,a74 7ii7 ,qualifying individual ,the term qualifying individual means an individual under #ba years of age who is enrolled under the ,state plan 7or waiver of such plan74 7iii7 ,state ,the term ,state means #a of the #ej ,states or the ,district of ,columbia4 4 7b7 ,conforming amendments 7#a7 ,section #aijb7;a77#gg7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77#gg77 is amended by inserting enrollment1 after screening14 7#b7 ,the subsection heading for section #aijb7kk7 of such ,act 7#db ,u4,s4,c4 #acif;a7kk77 is amended by inserting enrollment1 after screening14 7#c7 ,section #bajg7;e77#a77;,g7 of such ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77;,g77 is amended by inserting enrollment1 after screening14 7c7 ,effective date ,the amendments made by this section shall apply beginning on the date that is #d years after the date of enactment of this ,act4 #ddcjc4 ,delaying ,,dsh reductions 7a7 ,in general ,section #aibc7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#d7;f77 is amended-- 7#a7 in paragraph 7#g77;,a7-- 7,a7 in clause 7i7-- 7i7 in the matter preceding subclause 7,i71 by striking #bjbf through #bjbh and inserting #bjbi through #bjca2 and 7ii7 in subclause 7,,ii71 by striking or period2 and 7,b7 in clause 7ii71 by striking #bjbf through #bjbh and inserting #bjbi through #bjca2 and 7#b7 in paragraph 7#h71 by striking #bjbg and inserting #bjca4 7b7 ,tennessee ,,dsh allotment ,section #aibc7;f77#f77;,a77vi7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#d7;f77#f77;,a77vi77 is amended-- 7#a7 in the header1 by striking #bjbe and inserting #bjbh2 and 7#b7 by striking fiscal year #bjbe and inserting fiscal year #bjbh4 #ddcjd4 ,modifying update to the conversion factor under the physician fee schedule under the ,medicare program ,section #ahdh7;d7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#d7;d77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in subparagraph 7,a7-- 7i7 in the first sentence1 by striking and ending with #bjbe2 and 7ii7 by striking the second sentence2 and 7,b7 in subparagraph 7,d71 by striking 7or1 beginning with #bjbf1 applicable conversion factor72 and 7#b7 by amending paragraph 7#bj7 to read as follows3 7#bj7 ,update for #bjbf and subsequent years ,the update to the single conversion factor established in paragraph 7#a77;,a7-- 7,a7 for #bjbf is #ge percent of the ,secretary's estimate of the percentage increase in the ,,mei 7as defined in section #ahdb7;i77#c77 for the year2 and 7,b7 for #bjbg and each subsequent year is #aj percent of the ,secretary's estimate of the percentage increase in the ,,mei for the year4 4 #ddcje4 ,modernizing and ,ensuring ,,pbm ,accountability 7a7 ,in general 7#a7 ,prescription drug plans ,section #ahfj;,d-#ab of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#aab7 is amended by adding at the end the following new subsection3 7h7 ,requirements relating to pharmacy benefit managers ,for plan years beginning on or after ,january #a1 #bjbh3 7#a7 ,agreements with pharmacy benefit managers ,each contract entered into with a ,,pdp sponsor under this part with respect to a prescription drug plan offered by such sponsor shall provide that any pharmacy benefit manager acting on behalf of such sponsor has a written agreement with the ,,pdp sponsor under which the pharmacy benefit manager1 and any affiliates of such pharmacy benefit manager1 as applicable1 agree to meet the following requirements3 7,a7 ,no income other than bona fide service fees 7i7 ,in general ,the pharmacy benefit manager and any affiliate of such pharmacy benefit manager shall not derive any remuneration with respect to any services provided on behalf of any entity or individual1 in connection with the utilization of covered part ,d drugs1 from any such entity or individual other than bona fide service fees1 subject to clauses 7ii7 and 7iii74 7ii7 ,incentive payments ,for the purposes of this subsection1 an incentive payment 7as determined by the ,secretary7 paid by a ,,pdp sponsor to a pharmacy benefit manager 7or an affiliate of such pharmacy benefit manager7 that is performing services on behalf of such sponsor shall be deemed a bona fide service fee 7even if such payment does not otherwise meet the definition of such term under paragraph 7#g77;,b77 if such payment is a flat dollar amount1 is consistent with fair market value 7as specified by the ,secretary71 is related to services actually performed by the pharmacy benefit manager or affiliate of such pharmacy benefit manager1 on behalf of the ,,pdp sponsor making such payment1 in connection with the utilization of covered part ,d drugs1 and meets additional requirements1 if any1 as determined appropriate by the ,secretary4 7iii7 ,clarification on rebates and discounts used to lower costs for covered part d drugs ,rebates1 discounts1 and other price concessions received by a pharmacy benefit manager or an affiliate of a pharmacy benefit manager from manufacturers1 even if such price concessions are calculated as a percentage of a drug's price1 shall not be considered a violation of the requirements of clause 7i7 if they are fully passed through to a ,,pdp sponsor and are compliant with all regulatory and subregulatory requirements related to direct and indirect remuneration for manufacturer rebates under this part1 including in cases where a ,,pdp sponsor is acting as a pharmacy benefit manager on behalf of a prescription drug plan offered by such ,,pdp sponsor4 7iv7 ,evaluation of remuneration arrangements ,components of subsets of remuneration arrangements 7such as fees or other forms of compensation paid to or retained by the pharmacy benefit manager or affiliate of such pharmacy benefit manager71 as determined appropriate by the ,secretary1 between pharmacy benefit managers or affiliates of such pharmacy benefit managers1 as applicable1 and other entities involved in the dispensing or utilization of covered part ,d drugs 7including ,,pdp sponsors1 manufacturers1 and pharmacies7 shall be subject to review by the ,secretary1 in consultation with the ,office of the ,inspector ,general of the ,department of ,health and ,human ,services1 as determined appropriate by the ,secretary4 ,the ,secretary1 in consultation with the ,office of the ,inspector ,general1 shall review whether remuneration under such arrangements is consistent with fair market value 7as specified by the ,secretary7 through reviews and assessments of such remuneration1 as determined appropriate4 7v7 ,disgorgement ,the pharmacy benefit manager shall disgorge any remuneration paid to such pharmacy benefit manager or an affiliate of such pharmacy benefit manager in violation of this subparagraph to the ,,pdp sponsor4 7vi7 ,additional requirements ,the pharmacy benefit manager shall-- 7,i7 enter into a written agreement with any affiliate of such pharmacy benefit manager1 under which the affiliate shall identify and disgorge any remuneration described in clause 7v7 to the pharmacy benefit manager2 and 7,,ii7 attest1 subject to any requirements determined appropriate by the ,secretary1 that the pharmacy benefit manager has entered into a written agreement described in subclause 7,i7 with any relevant affiliate of the pharmacy benefit manager4 7,b7 ,transparency regarding guarantees and cost performance evaluations ,the pharmacy benefit manager shall-- 7i7 define1 interpret1 and apply1 in a fully transparent and consistent manner for purposes of calculating or otherwise evaluating pharmacy benefit manager performance against pricing guarantees or similar cost performance measurements related to rebates1 discounts1 price concessions1 or net costs1 terms such as-- 7,i7 generic drug1 in a manner consistent with the definition of the term under section #dbc4d of title #db1 ,code of ,federal ,regulations2 7,,ii7 brand name drug1 in a manner consistent with the definition of the term under section #dbc4d of title #db1 ,code of ,federal ,regulations2 7,,iii7 specialty drug2 7,,iv7 rebate2 and 7,v7 discount2 7ii7 identify any drugs1 claims1 or price concessions excluded from any pricing guarantee or other cost performance measure in a clear and consistent manner2 and 7iii7 where a pricing guarantee or other cost performance measure is based on a pricing benchmark other than the wholesale acquisition cost 7as defined in section #ahdg;,a7c77#f77;,b77 of a drug1 calculate and provide a wholesale acquisition cost-based equivalent to the pricing guarantee or other cost performance measure4 7,c7 ,provision of information 7i7 ,in general ,not later than ,july #a of each year1 beginning in #bjbh1 the pharmacy benefit manager shall submit to the ,,pdp sponsor1 and to the ,secretary1 a report1 in accordance with this subparagraph1 and shall make such report available to such sponsor at no cost to such sponsor in a format specified by the ,secretary under paragraph 7#e74 ,each such report shall include1 with respect to such ,,pdp sponsor and each plan offered by such sponsor1 the following information with respect to the previous plan year3 7,i7 ,a list of all drugs covered by the plan that were dispensed including1 with respect to each such drug-- 7aa7 the brand name1 generic or non-proprietary name1 and ,national ,drug ,code2 7bb7 the number of plan enrollees for whom the drug was dispensed1 the total number of prescription claims for the drug 7including original prescriptions and refills1 counted as separate claims71 and the total number of dosage units of the drug dispensed2 7cc7 the number of prescription claims described in item 7bb7 by each type of dispensing channel through which the drug was dispensed1 including retail1 mail order1 specialty pharmacy1 long term care pharmacy1 home infusion pharmacy1 or other types of pharmacies or providers2 7dd7 the average wholesale acquisition cost1 listed as cost per day's supply1 cost per dosage unit1 and cost per typical course of treatment 7as applicable72 7ee7 the average wholesale price for the drug1 listed as price per day's supply1 price per dosage unit1 and price per typical course of treatment 7as applicable72 7ff7 the total out-of-pocket spending by plan enrollees on such drug after application of any benefits under the plan1 including plan enrollee spending through copayments1 coinsurance1 and deductibles2 7gg7 total rebates paid by the manufacturer on the drug as reported under the ,detailed ,,dir ,report 7or any successor report7 submitted by such sponsor to the ,centers for ,medicare ,medicaid ,services2 7hh7 all other direct or indirect remuneration on the drug as reported under the ,detailed ,,dir ,report 7or any successor report7 submitted by such sponsor to the ,centers for ,medicare ,medicaid ,services2 7ii7 the average pharmacy reimbursement amount paid by the plan for the drug in the aggregate and disaggregated by dispensing channel identified in item 7cc72 7jj7 the average ,national ,average ,drug ,acquisition ,cost 7,,nadac72 and 7kk7 total manufacturer-derived revenue1 inclusive of bona fide service fees1 attributable to the drug and retained by the pharmacy benefit manager and any affiliate of such pharmacy benefit manager4 7,,ii7 ,in the case of a pharmacy benefit manager that has an affiliate that is a retail1 mail order1 or specialty pharmacy1 with respect to drugs covered by such plan that were dispensed1 the following information3 7aa7 ,the percentage of total prescriptions that were dispensed by pharmacies that are an affiliate of the pharmacy benefit manager for each drug4 7bb7 ,the interquartile range of the total combined costs paid by the plan and plan enrollees1 per dosage unit1 per course of treatment1 per #cj-;day supply1 and per #ij-;day supply for each drug dispensed by pharmacies that are not an affiliate of the pharmacy benefit manager and that are included in the pharmacy network of such plan4 7cc7 ,the interquartile range of the total combined costs paid by the plan and plan enrollees1 per dosage unit1 per course of treatment1 per #cj-;day supply1 and per #ij-;day supply for each drug dispensed by pharmacies that are an affiliate of the pharmacy benefit manager and that are included in the pharmacy network of such plan4 7dd7 ,the lowest total combined cost paid by the plan and plan enrollees1 per dosage unit1 per course of treatment1 per #cj-;day supply1 and per #ij-;day supply1 for each drug that is available from any pharmacy included in the pharmacy network of such plan4 7ee7 ,the difference between the average acquisition cost of the affiliate1 such as a pharmacy or other entity that acquires prescription drugs1 that initially acquires the drug and the amount reported under subclause 7,i77jj7 for each drug4 7ff7 ,a list inclusive of the brand name1 generic or non-proprietary name1 and ,national ,drug ,code of covered part ,d drugs subject to an agreement with a covered entity under section #cdj;,b of the ,public ,health ,service ,act for which the pharmacy benefit manager or an affiliate of the pharmacy benefit manager had a contract or other arrangement with such a covered entity in the service area of such plan4 7,,iii7 ,where a drug approved under section #eje7;c7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7referred to in this subclause as the listed drug7 is covered by the plan1 the following information3 7aa7 ,a list of currently marketed generic drugs approved under section #eje7;j7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act pursuant to an application that references such listed drug that are not covered by the plan1 are covered on the same formulary tier or a formulary tier typically associated with higher cost-sharing than the listed drug1 or are subject to utilization management that the listed drug is not subject to4 7bb7 ,the estimated average beneficiary cost-sharing under the plan for a #cj-;day supply of the listed drug4 7cc7 ,where a generic drug listed under item 7aa7 is on a formulary tier typically associated with higher cost-sharing than the listed drug1 the estimated average cost-sharing that a beneficiary would have paid for a #cj-;day supply of each of the generic drugs described in item 7aa71 had the plan provided coverage for such drugs on the same formulary tier as the listed drug4 7dd7 ,a written justification for providing more favorable coverage of the listed drug than the generic drugs described in item 7aa74 7ee7 ,the number of currently marketed generic drugs approved under section #eje7;j7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act pursuant to an application that references such listed drug4 7,,iv7 ,where a reference product 7as defined in section #cea7;i7 of the ,public ,health ,service ,act7 is covered by the plan1 the following information3 7aa7 ,a list of currently marketed biosimilar biological products licensed under section #cea7k7 of the ,public ,health ,service ,act pursuant to an application that refers to such reference product that are not covered by the plan1 are covered on the same formulary tier or a formulary tier typically associated with higher cost-sharing than the reference product1 or are subject to utilization management that the reference product is not subject to4 7bb7 ,the estimated average beneficiary cost-sharing under the plan for a #cj-;day supply of the reference product4 7cc7 ,where a biosimilar biological product listed under item 7aa7 is on a formulary tier typically associated with higher cost-sharing than the reference product1 the estimated average cost-sharing that a beneficiary would have paid for a #cj-;day supply of each of the biosimilar biological products described in item 7aa71 had the plan provided coverage for such products on the same formulary tier as the reference product4 7dd7 ,a written justification for providing more favorable coverage of the reference product than the biosimilar biological product described in item 7aa74 7ee7 ,the number of currently marketed biosimilar biological products licensed under section #cea7k7 of the ,public ,health ,service ,act1 pursuant to an application that refers to such reference product4 7,v7 ,total gross spending on covered part ,d drugs by the plan1 not net of rebates1 fees1 discounts1 or other direct or indirect remuneration4 7,,vi7 ,the total amount retained by the pharmacy benefit manager or an affiliate of such pharmacy benefit manager in revenue related to utilization of covered part ,d drugs under that plan1 inclusive of bona fide service fees4 7,,vii7 ,the total spending on covered part ,d drugs net of rebates1 fees1 discounts1 or other direct and indirect remuneration by the plan4 7,,viii7 ,an explanation of any benefit design parameters under such plan that encourage plan enrollees to fill prescriptions at pharmacies that are an affiliate of such pharmacy benefit manager1 such as mail and specialty home delivery programs1 and retail and mail auto-refill programs4 7,,ix7 ,the following information3 7aa7 ,a list of all brokers1 consultants1 advisors1 and auditors that receive compensation from the pharmacy benefit manager or an affiliate of such pharmacy benefit manager for referrals1 consulting1 auditing1 or other services offered to ,,pdp sponsors related to pharmacy benefit management services4 7bb7 ,the amount of compensation provided by such pharmacy benefit manager or affiliate to each such broker1 consultant1 advisor1 and auditor4 7cc7 ,the methodology for calculating the amount of compensation provided by such pharmacy benefit manager or affiliate1 for each such broker1 consultant1 advisor1 and auditor4 7,x7 ,a list of all affiliates of the pharmacy benefit manager4 7,,xi7 ,a summary document submitted in a standardized template developed by the ,secretary that includes such information described in subclauses 7,i7 through 7,x74 7ii7 ,written explanation of contracts or agreements with drug manufacturers 7,i7 ,in general ,the pharmacy benefit manager shall1 not later than #cj days after the finalization of any contract or agreement between such pharmacy benefit manager or an affiliate of such pharmacy benefit manager and a drug manufacturer 7or subsidiary1 agent1 or entity affiliated with such drug manufacturer7 that makes rebates1 discounts1 payments1 or other financial incentives related to one or more covered part ,d drugs or other prescription drugs1 as applicable1 of the manufacturer directly or indirectly contingent upon coverage1 formulary placement1 or utilization management conditions on any other covered part ,d drugs or other prescription drugs1 as applicable1 submit to the ,,pdp sponsor a written explanation of such contract or agreement4 7,,ii7 ,requirements ,a written explanation under subclause 7,i7 shall-- 7aa7 include the manufacturer subject to the contract or agreement1 all covered part ,d drugs and other prescription drugs1 as applicable1 subject to the contract or agreement and the manufacturers of such drugs1 and a high-level description of the terms of such contract or agreement and how such terms apply to such drugs2 and 7bb7 be certified by the ,chief ,executive ,officer1 ,chief ,financial ,officer1 or ,general ,counsel of such pharmacy benefit manager1 or affiliate of such pharmacy benefit manager1 as applicable1 or an individual delegated with the authority to sign on behalf of one of these officers1 who reports directly to the officer4 7,,iii7 ,definition of other prescription drugs ,for purposes of this clause1 the term other prescription drugs means prescription drugs covered as supplemental benefits under this part or prescription drugs paid outside of this part4 7,d7 ,audit rights 7i7 ,in general ,not less than once a year1 at the request of the ,,pdp sponsor1 the pharmacy benefit manager shall allow for an audit of the pharmacy benefit manager to ensure compliance with all terms and conditions under the written agreement described in this paragraph and the accuracy of information reported under subparagraph 7,c74 7ii7 ,auditor ,the ,,pdp sponsor shall have the right to select an auditor4 ,the pharmacy benefit manager shall not impose any limitations on the selection of such auditor4 7iii7 ,provision of information ,the pharmacy benefit manager shall make available to such auditor all records1 data1 contracts1 and other information necessary to confirm the accuracy of information provided under subparagraph 7,c71 subject to reasonable restrictions on how such information must be reported to prevent redisclosure of such information4 7iv7 ,timing ,the pharmacy benefit manager must provide information under clause 7iii7 and other information1 data1 and records relevant to the audit to such auditor within #f months of the initiation of the audit and respond to requests for additional information from such auditor within #cj days after the request for additional information4 7v7 ,information from affiliates ,the pharmacy benefit manager shall be responsible for providing to such auditor information required to be reported under subparagraph 7,c7 or under clause 7iii7 of this subparagraph that is owned or held by an affiliate of such pharmacy benefit manager4 7#b7 ,enforcement 7,a7 ,in general ,each ,,pdp sponsor shall-- 7i7 disgorge to the ,secretary any amounts disgorged to the ,,pdp sponsor by a pharmacy benefit manager under paragraph 7#a77;,a77v72 7ii7 require1 in a written agreement with any pharmacy benefit manager acting on behalf of such sponsor or affiliate of such pharmacy benefit manager1 that such pharmacy benefit manager or affiliate reimburse the ,,pdp sponsor for any civil money penalty imposed on the ,,pdp sponsor as a result of the failure of the pharmacy benefit manager or affiliate to meet the requirements of paragraph 7#a7 that are applicable to the pharmacy benefit manager or affiliate under the agreement2 and 7iii7 require1 in a written agreement with any such pharmacy benefit manager acting on behalf of such sponsor or affiliate of such pharmacy benefit manager1 that such pharmacy benefit manager or affiliate be subject to punitive remedies for breach of contract for failure to comply with the requirements applicable under paragraph 7#a74 7,b7 ,reporting of alleged violations ,the ,secretary shall make available and maintain a mechanism for manufacturers1 ,,pdp sponsors1 pharmacies1 and other entities that have contractual relationships with pharmacy benefit managers or affiliates of such pharmacy benefit managers to report1 on a confidential basis1 alleged violations of paragraph 7#a77;,a7 or subparagraph 7,c74 7,c7 ,anti-retaliation and anti-coercion ,consistent with applicable ,federal or ,state law1 a ,,pdp sponsor shall not-- 7i7 retaliate against an individual or entity for reporting an alleged violation under subparagraph 7,b72 or 7ii7 coerce1 intimidate1 threaten1 or interfere with the ability of an individual or entity to report any such alleged violations4 7#c7 ,certification of compliance 7,a7 ,in general ,each ,,pdp sponsor shall furnish to the ,secretary 7at a time and in a manner specified by the ,secretary7 an annual certification of compliance with this subsection1 as well as such information as the ,secretary determines necessary to carry out this subsection4 7,b7 ,implementation ,the ,secretary may implement this paragraph by program instruction or otherwise4 7#d7 ,rule of construction ,nothing in this subsection shall be construed as-- 7,a7 prohibiting flat dispensing fees or reimbursement or payment for ingredient costs 7including customary1 industry-standard discounts directly related to drug acquisition that are retained by pharmacies or wholesalers7 to entities that acquire or dispense prescription drugs2 or 7,b7 modifying regulatory requirements or sub-regulatory program instruction or guidance related to pharmacy payment1 reimbursement1 or dispensing fees4 7#e7 ,standard formats 7,a7 ,in general ,not later than ,june #a1 #bjbg1 the ,secretary shall specify standard1 machine-readable formats for pharmacy benefit managers to submit annual reports required under paragraph 7#a77;,c77i74 7,b7 ,implementation ,the ,secretary may implement this paragraph by program instruction or otherwise4 7#f7 ,confidentiality 7,a7 ,in general ,information disclosed by a pharmacy benefit manager1 an affiliate of a pharmacy benefit manager1 a ,,pdp sponsor1 or a pharmacy under this subsection that is not otherwise publicly available or available for purchase shall not be disclosed by the ,secretary or a ,,pdp sponsor receiving the information1 except that the ,secretary may disclose the information for the following purposes3 7i7 ,as the ,secretary determines necessary to carry out this part4 7ii7 ,to permit the ,comptroller ,general to review the information provided4 7iii7 ,to permit the ,executive ,director of the ,medicare ,payment ,advisory ,commission to review the information provided4 7iv7 ,to the ,attorney ,general for the purposes of conducting oversight and enforcement under this title4 7v7 ,to the ,inspector ,general of the ,department of ,health and ,human ,services in accordance with its authorities under the ,inspector ,general ,act of #aigh 7section #djf of title #e1 ,united ,states ,code71 and other applicable statutes4 7,b7 ,restriction on use of information ,the ,secretary1 the ,comptroller ,general1 and the ,executive ,director of the ,medicare ,payment ,advisory ,commission shall not report on or disclose information disclosed pursuant to subparagraph 7,a7 to the public in a manner that would identify-- 7i7 a specific pharmacy benefit manager1 affiliate1 pharmacy1 manufacturer1 wholesaler1 ,,pdp sponsor1 or plan2 or 7ii7 contract prices1 rebates1 discounts1 or other remuneration for specific drugs in a manner that may allow the identification of specific contracting parties or of such specific drugs4 7#g7 ,definitions ,for purposes of this subsection3 7,a7 ,affiliate ,the term affiliate means1 with respect to any pharmacy benefit manager or ,,pdp sponsor1 any entity that1 directly or indirectly-- 7i7 owns or is owned by1 controls or is controlled by1 or is otherwise related in any ownership structure to such pharmacy benefit manager or ,,pdp sponsor2 or 7ii7 acts as a contractor1 principal1 or agent to such pharmacy benefit manager or ,,pdp sponsor1 insofar as such contractor1 principal1 or agent performs any of the functions described under subparagraph 7,c74 7,b7 ,bona fide service fee ,the term bona fide service fee means a fee that is reflective of the fair market value 7as specified by the ,secretary1 through notice and comment rulemaking7 for a bona fide1 itemized service actually performed on behalf of an entity1 that the entity would otherwise perform 7or contract for7 in the absence of the service arrangement and that is not passed on in whole or in part to a client or customer1 whether or not the entity takes title to the drug4 ,such fee must be a flat dollar amount and shall not be directly or indirectly based on1 or contingent upon-- 7i7 drug price1 such as wholesale acquisition cost or drug benchmark price 7such as average wholesale price72 7ii7 the amount of discounts1 rebates1 fees1 or other direct or indirect remuneration with respect to covered part ,d drugs dispensed to enrollees in a prescription drug plan1 except as permitted pursuant to paragraph 7#a77;,a77ii72 7iii7 coverage or formulary placement decisions or the volume or value of any referrals or business generated between the parties to the arrangement2 or 7iv7 any other amounts or methodologies prohibited by the ,secretary4 7,c7 ,pharmacy benefit manager ,the term pharmacy benefit manager means any person or entity that1 either directly or through an intermediary1 acts as a price negotiator or group purchaser on behalf of a ,,pdp sponsor or prescription drug plan1 or manages the prescription drug benefits provided by such sponsor or plan1 including the processing and payment of claims for prescription drugs1 the performance of drug utilization review1 the processing of drug prior authorization requests1 the adjudication of appeals or grievances related to the prescription drug benefit1 contracting with network pharmacies1 controlling the cost of covered part ,d drugs1 or the provision of related services4 ,such term includes any person or entity that carries out one or more of the activities described in the preceding sentence1 irrespective of whether such person or entity calls itself a pharmacy benefit manager4 4 7#b7 ,,ma-,,pd plans ,section #aheg7;f77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#bg7;f77#c77 is amended by adding at the end the following new subparagraph3 7,f7 ,requirements relating to pharmacy benefit managers ,for plan years beginning on or after ,january #a1 #bjbh1 section #ahfj;,d-#ab7;h74 4 7#c7 ,nonapplication of ,paperwork ,reduction ,act ,chapter #ce of title #dd1 ,united ,states ,code1 shall not apply to the implementation of this subsection4 7#d7 ,funding 7,a7 ,secretary ,in addition to amounts otherwise available1 there is appropriated to the ,centers for ,medicare ,medicaid ,services ,program ,management ,account1 out of any money in the ,treasury not otherwise appropriated1 #aac1jjj1jjj for fiscal year #bjbe1 to remain available until expended1 to carry out this subsection4 7,b7 ,,oig ,in addition to amounts otherwise available1 there is appropriated to the ,inspector ,general of the ,department of ,health and ,human ,services1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj for fiscal year #bjbe1 to remain available until expended1 to carry out this subsection4 7b7 ,med,p,a,c reports on agreements with pharmacy benefit managers with respect to prescription drug plans and ,,ma-,,pd plans 7#a7 ,in general ,the ,medicare ,payment ,advisory ,commission shall submit to ,congress the following reports3 7,a7 ,initial report ,not later than the first ,march #ae occurring after the date that is #b years after the date on which the ,secretary makes the data available to the ,commission1 a report regarding agreements with pharmacy benefit managers with respect to prescription drug plans and ,,ma-,,pd plans4 ,such report shall include1 to the extent practicable-- 7i7 a description of trends and patterns1 including relevant averages1 totals1 and other figures for the types of information submitted2 7ii7 an analysis of any differences in agreements and their effects on plan enrollee out-of-pocket spending and average pharmacy reimbursement1 and other impacts2 and 7iii7 any recommendations the ,commission determines appropriate4 7,b7 ,final report ,not later than #b years after the date on which the ,commission submits the initial report under subparagraph 7,a71 a report describing any changes with respect to the information described in subparagraph 7,a7 over time1 together with any recommendations the ,commission determines appropriate4 7#b7 ,funding ,in addition to amounts otherwise available1 there is appropriated to the ,medicare ,payment ,advisory ,commission1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj for fiscal year #bjbf1 to remain available until expended1 to carry out this subsection4 ,v ,committee on ,financial ,services #ejjja4 ,green and resilient retrofit program for multifamily family housing ,the unobligated balance of amounts made available under section #cjjjb7;a7 of ,public ,law #aag-afi 7commonly referred to as the ,inflation ,reduction ,act2 #acf ,stat4 #bjbg7 are rescinded4 #ejjjb4 ,public ,company ,accounting ,oversight ,board 7a7 ,during the period beginning on the date of enactment of this ,act and ending on the transfer date-- 7#a7 all intellectual property retained by the ,public ,company ,accounting ,oversight ,board 7,board7 in support of its programs for registration1 standard-setting1 and inspection shall be shared with the ,securities and ,exchange ,commission 7,commission72 and 7#b7 pending enforcement and disciplinary actions of the ,board shall be referred to the ,commission or another ,federal functional regulator 7as defined in section #eji of the ,gramm-,leach-,bliley ,act 7#ae ,u4,s4,c4 #fhji77 in accordance with section #aje of the ,sarbanes-,oxley ,act of #bjjb 7#ae ,u4,s4,c4 #gbae74 7b7 ,effective on the transfer date-- 7#a7 all unobligated fees collected under section #aji7;d7 of the ,sarbanes-,oxley ,act of #bjjb shall be transferred to the general fund of the ,treasury1 and the ,commission may not collect fees under such section #aji7;d72 7#b7 the duties and powers of the ,board in effect as of the day before the transfer date1 other than those described in section #ajg of the ,sarbanes-,oxley ,act of #bjjb 7#ae ,u4,s4,c4 #gbag71 shall be transferred to the ,commission2 7#c7 the ,commission may not use funds to carry out section #ajg of the ,sarbanes-,oxley ,act of #bjjb 7#ae ,u4,s4,c4 #gbag7 for activities related to overseeing the ,board2 7#d7 the ,board shall transfer all intellectual property described in subsection 7a77#a7 to the ,commission2 7#e7 existing processes and regulations of the ,board1 including existing ,board auditing standards1 shall continue in effect unless modified through rule making by the ,commission2 and 7#f7 in connection with the duties and powers transferred under paragraph 7#b71 any reference to the ,board in any law implemented by a ,federal functional regulator 7as defined in section #eji of the ,gramm-,leach-,bliley ,act 7#ae ,u4,s4,c4 #fhji771 in any rule or guidance issued by a ,federal functional regulator 7as defined in section #eji of the ,gramm-,leach-,bliley ,act 7#ae ,u4,s4,c4 #fhji771 or in any records or other documents in the possession of a ,federal functional regulator 7as defined in section #eji of the ,gramm-,leach-,bliley ,act 7#ae ,u4,s4,c4 #fhji771 shall be deemed a reference to the ,commission4 7c7 ,any employee of the ,board as of the date of enactment of this ,act may-- 7#a7 be offered equivalent positions on the ,commission staff1 as determined by the ,commission1 and submit to the ,commission's standard employment policies2 and 7#b7 receive pay that is not higher than the highest paid employee of similarly situated employees of the ,commission4 7d7 ,in this section1 the term transfer date means the date established by the ,commission for purposes of this section1 except that such date may not be later than the date that is #a year after the date of enactment of this ,act4 #ejjjc4 ,bureau of ,consumer ,financial ,protection ,section #ajag7;a77#b7 of the ,consumer ,financial ,protection ,act of #bjaj 7#ab ,u4,s4,c4 #edig7;a77#b77 is amended-- 7#a7 in subparagraph 7,a77iii7-- 7,a7 by striking #ab percent and inserting #e percent2 and 7,b7 by striking #bjac and inserting #bjbe2 and 7#b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 ,limitation on unobligated balances ,with respect to a fiscal year1 the amount of unobligated balances of the ,bureau may not exceed #e percent of the dollar amount referred to in subparagraph 7,a77iii71 as adjusted under subparagraph 7,b74 ,the ,director shall transfer any excess amount of such unobligated balances to the general fund of the ,treasury4 4 #ejjjd4 ,consumer ,financial ,civil ,penalty ,fund ,section #ajag7;d7 of the ,consumer ,financial ,protection ,act of #bjaj 7#ab ,u4,s4,c4 #edig7;d77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in the first sentence1 by inserting direct before victims2 and 7,b7 by striking the second sentence2 and 7#b7 by adding at the end the following3 7#c7 ,treatment of excess amounts ,with respect to a civil penalty described under paragraph 7#a71 if the ,bureau makes payments to all of the direct victims of activities for which that civil penalty was imposed1 the ,bureau shall transfer all amounts that remain in the ,civil ,penalty ,fund with respect to that civil penalty to the general fund of the ,treasury4 4 #ejjje4 ,financial ,research ,fund ,section #aee of the ,financial ,stability ,act of #bjaj 7#ab ,u4,s4,c4 #ecde7 is amended by adding at the end the following3 7e7 ,limitation on assessments and the ,financial ,research ,fund 7#a7 ,limitation on assessments ,assessments may not be collected under subsection 7d7 if the assessments would result in-- 7,a7 the ,financial ,research ,fund exceeding the average annual budget amount2 or 7,b7 the total assessments collected during a single fiscal year exceeding the average annual budget amount4 7#b7 ,transfer of excess funds ,any amounts in the ,financial ,research ,fund exceeding the average annual budget amount shall be deposited into the general fund of the ,treasury4 7#c7 ,average annual budget amount defined ,in this subsection the term average annual budget amount means the annual average1 over the #c most recently completed fiscal years1 of the expenses of the ,council in carrying out the duties and responsibilities of the ,council that were paid by the ,office using amounts obtained through assessments under subsection 7d74 4 ,,vi ,committee on ,homeland ,security #fjjja4 ,border barrier system construction1 invasive species1 and border security facilities improvements ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 the following3 7#a7 #df1ejj1jjj1jjj for necessary expenses relating to the following3 7,a7 ,construction1 installation1 or improvement of primary1 waterborne1 and secondary barriers4 7,b7 ,access roads4 7,c7 ,barrier system attributes1 including cameras1 lights1 sensors1 roads1 and other detection technology4 7#b7 #ej1jjj1jjj for necessary expenses relating to eradication and removal of the carrizo cane plant1 salt cedar1 or any other invasive plant species that impedes border security operations along the ,rio ,grande ,river4 7#c7 #e1jjj1jjj1jjj for necessary expenses relating to lease1 acquisition1 construction1 or improvement of ,u4,s4 ,customs and ,border ,protection facilities and checkpoints in the vicinity of the southwest1 northern1 and maritime borders4 #fjjjb4 ,u4,s4 ,customs and ,border ,protection personnel and fleet vehicles 7a7 ,,cbp personnel ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #d1ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 to hire and train additional ,border ,patrol agents1 ,office of ,field ,operations ,officers1 ,air and ,marine agents1 rehired annuitants1 and ,u4,s4 ,customs and ,border ,protection support personnel4 7b7 ,restrictions ,none of the funds made available by subsection 7a7 may be used to recruit1 hire1 or train personnel for the duties of processing coordinators4 7c7 ,,cbp retention and hiring bonuses ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #b1jeb1fcj1jjj1 to remain available until ,september #cj1 #bjbi1 to provide annual retention bonuses or signing bonuses to eligible ,border ,patrol agents1 ,office of ,field ,operations ,officers1 and ,air and ,marine agents4 7d7 ,,cbp vehicles ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #hac1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the lease or acquisition of additional marked patrol units4 7e7 ,,fletc ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,federal ,law ,enforcement ,training ,center for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated-- 7#a7 #bhe1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 to support the training of newly hired ,federal law enforcement personnel employed by the ,department of ,homeland ,security2 and 7#b7 #dfe1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for procurement and construction1 improvements1 and related expenses of the ,federal ,law ,enforcement ,training ,centers facilities4 7f7 ,border security workforce recruitment and applicant sourcing ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #fjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for marketing1 recruiting1 applicant sourcing and vetting1 and operational mobility programs for border security personnel4 #fjjjc4 ,u4,s4 ,customs and ,border ,protection technology1 vetting activities1 and other efforts to enhance border security 7a7 ,,cbp technology ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi1 the following3 7#a7 #a1jgf1cag1jjj for necessary expenses relating to procurement and integration of new non-intrusive inspection equipment and associated civil works1 artificial intelligence1 integration1 and machine learning1 as well as other mission support1 to combat the entry of illicit narcotics along the southwest1 northern1 and maritime borders4 7#b7 #b1gff1jjj1jjj for necessary expenses relating to upgrades and procurement of border surveillance technologies along the southwest1 northern1 and maritime borders4 7#c7 #fgc1jjj1jjj for necessary expenses1 including the deployment of technology1 relating to the biometric entry and exit system under section #gbjh of the ,intelligence ,reform and ,terrorism ,prevention ,act of #bjjd 7#h ,u4,s4,c4 #acfe;b74 7b7 ,restrictions ,none of the funds made available pursuant to subsection 7a77#b7 may be used for the procurement or deployment of surveillance towers that have not been-- 7#a7 tested1 and 7#b7 accepted1 by the ,federal ,government to deliver autonomous capabilities4 7c7 ,air and ,marine ,operations ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1bcd1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for ,air and ,marine ,operations' upgrading and procurement of new platforms for rapid air and marine response capabilities4 7d7 ,,cbp vetting activities ,in addition to amounts otherwise available1 there is appropriated to the ,commissioner of ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #af1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for necessary expenses to support screening1 vetting activities1 and expansion of ,u4,s4 ,customs and ,border ,protection's criminal history databases4 7e7 ,other efforts to combat drug trafficking to enhance border security ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for enhancing border security and combatting trafficking1 including fentanyl and its precursor chemicals1 at the southwest1 northern1 and maritime borders4 7f7 ,commemorations ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for commemorating efforts and events related to border security4 7g7 ,definition ,in this section1 the term autonomous means integrated software and hardware systems that utilize sensors1 onboard computing1 and artificial intelligence to identify items of interest that would otherwise be manually identified by ,u4,s4 ,customs and ,border ,protection personnel4 #fjjjd4 ,state border security reimbursement 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of ,homeland ,security1 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ab1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 to carry out this section4 7b7 ,use of funds ,the ,secretary of ,homeland ,security shall use amounts made available under subsection 7a7 to make grants to ,states for costs associated with actions taken on or after ,january #ba1 #bjba1 to assist the ,federal border security missions to enforce the immigration laws1 including through detention and removal1 and to combat the unlawful entry of persons and contraband4 7c7 ,application ,the ,secretary of ,homeland ,security shall develop a process for ,states to submit a grant application1 together with satisfactory evidence of costs incurred1 to seek reimbursement for any expenses described in subsection 7b74 7d7 ,prohibition ,the ,secretary of ,homeland ,security may not make a grant for reimbursement under this section to a ,state if such ,state has received such reimbursement under any other grant program of the ,department of ,homeland ,security4 #fjjje4 ,state and local law enforcement presidential residence protection 7a7 ,presidential residence protection ,in addition to amounts otherwise available1 there is appropriated to the ,administrator of the ,federal ,emergency ,management ,agency1 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #cjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the reimbursement of extraordinary law enforcement personnel costs for protection activities directly and demonstrably associated with any residence of the ,president that is designated pursuant to section #c of the ,presidential ,protection ,assistance ,act of #aigf 7,public ,law #id-ebd7 to be secured by the ,united ,states ,secret ,service4 7b7 ,availability ,funds under subsection 7a7 shall be available only for costs that a ,state or local agency-- 7#a7 incurred or incurs on or after ,july #a1 #bjbd2 7#b7 can demonstrate to the ,administrator of the ,federal ,emergency ,management ,agency as being-- 7,a7 in excess of the costs of normal and typical law enforcement operations2 7,b7 directly attributable to the provision of protection described in such subsection2 and 7,c7 associated with a non-governmental property designated pursuant to section #c of the ,presidential ,protection ,assistance ,act of #aigf 7,public ,law #id-ebd7 to be secured by the ,united ,states ,secret ,service2 and 7#c7 certifies to the ,administrator as being for protection activities requested by the ,director of the ,united ,states ,secret ,service4 #fjjjf4 ,state homeland security grant program ,in addition to amounts otherwise available1 there is appropriated to the ,administrator of the ,federal ,emergency ,management ,agency1 for fiscal year #bjbe1 out of any money in the ,treasury1 not otherwise appropriated1 to be administered under the ,state ,homeland ,security ,grant ,program authorized under section #bjjd of the ,homeland ,security ,act of #bjjb 7#f ,u4,s4,c4 #fje71 to enhance ,state1 local1 and ,tribal security through grants1 contracts1 cooperative agreements1 and other activities1 of which-- 7#a7 #ejj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for ,state and local capabilities to detect1 identify1 track1 or monitor threats from unmanned aircraft systems 7as such term is defined in section #ddhja of title #di1 ,united ,states ,code72 7#b7 #fbe1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for security1 planning1 and other costs related to the #bjbf ,,fifa ,world ,cup2 7#c7 #a1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for security1 planning1 and other costs related to the #bjbh ,olympic ,games and #bjbh ,paralympic ,games2 and 7#d7 #dej1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the ,operation ,stonegarden ,grant ,program4 ,,vii ,committee on the ,judiciary ,a ,immigration ,matters #a ,immigration ,fees #gjjja4 ,applicability of the immigration laws 7a7 ,applicability ,notwithstanding any provision of the immigration laws 7as defined under section #aja of the ,immigration and ,nationality ,act71 the fees under this subtitle shall apply4 7b7 ,terms ,the terms used under this subtitle shall have the meanings given such terms in section #aja of the ,immigration and ,nationality ,act4 7c7 ,references to ,immigration and ,nationality ,act ,except as otherwise expressly provided1 whenever this subtitle references a section or other provision1 the reference shall be considered to be to a section or other provision of the ,immigration and ,nationality ,act4 #gjjjb4 ,asylum fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security or the ,attorney ,general1 as applicable1 shall impose a fee in the amount specified in this section for a fiscal year on each alien who files an application for asylum under section #bjh of the ,immigration and ,nationality ,act at the time such application is filed4 7b7 ,initial amount ,the amount specified in this section for fiscal year #bjbe shall be such amount as the ,secretary or ,attorney ,general1 as applicable1 may by rule provide1 but in any event not less than #a1jjj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting certain funds ,during any fiscal year1 the total amount of fees received under this section shall be subject to the following3 7#a7 #ej percent of fees received from applications filed with the ,attorney ,general shall be credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 7#b7 #ej percent of fees received from applications filed with the ,secretary of ,homeland ,security shall be credited to ,u4,s4 ,citizenship and ,immigration ,services and deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acef7m77 to retain and spend without further appropriation4 7#c7 ,any amounts not credited to the ,executive ,office for ,immigration ,review or ,u4,s4 ,citizenship and ,immigration ,services shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjjc4 ,employment authorization document fees 7a7 ,asylum applicants 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose on any alien who files an initial application for employment authorization under section #bjh7;d77#b7 of the ,immigration and ,nationality ,act a fee in the amount specified in this subsection at the time such initial employment authorization application is filed4 ,each initial employment authorization shall be valid for a period of not more than six months4 7#b7 ,initial amount ,for purposes of this subsection1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #eej4 7#c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this section for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#d7 ,crediting of funds #be percent of fees received under this section shall be credited to ,u4,s4 ,citizenship and ,immigration ,services and deposited into the ,immigration ,examinations ,fee ,account established under section #bhf7m7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acef7m77 to retain and spend without further appropriation1 of which #ej percent shall be used by ,u4,s4 ,citizenship and ,immigration ,services to detect and prevent immigration benefit fraud4 ,any amounts not credited to ,u4,s4 ,citizenship and ,immigration ,services under this section shall be deposited into the general fund of the ,treasury4 7#e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 7b7 ,parole 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose on any alien paroled into the ,united ,states a fee for any initial application for employment authorization in an amount specified in this subsection at the time such initial application is filed4 ,each initial employment authorization shall be valid for a period of not more than six months4 7#b7 ,initial amount ,for purposes of this subsection1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #eej4 7#c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#d7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7#e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 7c7 ,temporary protected status 7#a7 ,in general ,in addition to any other fee authorized by law1 for any alien who files an initial application for employment authorization under section #bdd7;a77#a77;,b7 of the ,immigration and ,nationality ,act1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this subsection at the time such initial application is filed4 ,each initial employment authorization shall be valid for a period of not more than six months4 7#b7 ,initial amount ,for purposes of this subsection1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #eej4 7#c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#d7 ,crediting of certain funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7#e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 #gjjjd4 ,parole fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this section on each alien who is paroled into the ,united ,states1 except if1 as established by the alien1 the alien is paroled because-- 7#a7 the alien has a medical emergency1 and-- 7,a7 the alien cannot obtain necessary treatment in the foreign state in which the alien is residing2 or 7,b7 the medical emergency is life-threatening and there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process2 7#b7 the alien is the parent or legal guardian of an alien described in paragraph 7#a7 and the alien described in paragraph 7#a7 is a minor2 7#c7 the alien is needed in the ,united ,states to donate an organ or other tissue for transplant and there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process2 7#d7 the alien has a close family member in the ,united ,states whose death is imminent and the alien could not arrive in the ,united ,states in time to see such family member alive if the alien were to be admitted to the ,united ,states through the normal visa process2 7#e7 the alien is seeking to attend the funeral of a close family member and the alien could not arrive in the ,united ,states in time to attend such funeral if the alien were to be admitted to the ,united ,states through the normal visa process2 7#f7 the alien is an adopted child with an urgent medical condition who is in the legal custody of the petitioner for a final adoption-related visa and whose medical treatment is required before the expected award of a final adoption-related visa2 7#g7 the alien is a lawful applicant for adjustment of status under section #bde of the ,immigration and ,nationality ,act and is returning to the ,united ,states after temporary travel abroad2 7#h7 the alien is returned to a contiguous country under section #bce7;b77#b77;,c7 of the ,immigration and ,nationality ,act and paroled into the ,united ,states to allow the alien to attend the alien's immigration hearing2 7#i7 the alien-- 7,a7 is a national of the ,republic of ,cuba and is living in the ,republic of ,cuba2 7,b7 is the beneficiary of an approved petition under section #bjc7;a7 of the ,immigration and ,nationality ,act2 7,c7 is an alien for whom an immigrant visa is not immediately available2 7,d7 meets all eligibility requirements for an immigrant visa2 7,e7 is not otherwise inadmissible2 and 7,f7 is receiving a grant of parole in furtherance of the commitment of the ,united ,states to the minimum level of annual legal migration of ,cuban nationals to the ,united ,states specified in the ,u4,s4-,cuba ,joint ,communiqu on ,migration1 done at ,new ,york ,september #i1 #aiid1 and reaffirmed in the ,cuba-,united ,states3 ,joint ,statement on ,normalization of ,migration1 ,building on the ,agreement of ,september #i1 #aiid1 done at ,new ,york ,may #b1 #aiie2 or 7#aj7 the ,secretary of ,homeland ,security determines that a significant public benefit has resulted or will result from the parole of an alien only if-- 7,a7 the alien has assisted or will assist the ,united ,states ,government in a law enforcement matter2 7,b7 the alien's presence is required by the ,government in furtherance of such law enforcement matter2 and 7,c7 the alien is inadmissible1 does not satisfy the eligibility requirements for admission as a nonimmigrant1 or there is insufficient time for the alien to be admitted to the ,united ,states through the normal visa process4 7b7 ,initial amount ,for purposes of this section1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #a1jjj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds ,fees received under this section shall be deposited in the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjje4 ,special immigrant juvenile fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this section on any alien applying for special immigrant juvenile status under section #aja7;a77#bg77;,j7 of the ,immigration and ,nationality ,act if reunification with #a parent or legal guardian is viable1 notwithstanding abuse1 neglect1 abandonment1 or a similar basis found under ,state law making reunification with the other parent or legal guardian not viable4 7b7 ,initial amount ,for purposes of this subsection1 the amount specified in this section for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #ejj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds ,fees received under this section shall be deposited in the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjjf4 ,temporary protected status fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this section for the consideration of an application for temporary protected status under section #bdd of the ,immigration and ,nationality ,act on any alien who-- 7#a7 has not been admitted into the ,united ,states2 or 7#b7 has been admitted to the ,united ,states as a nonimmigrant but at the time of application for temporary protected status has failed-- 7,a7 to maintain or extend the nonimmigrant status in which the alien was admitted or to which the status was changed under section #bdh of the ,immigration and ,nationality ,act1 including complying with the period of stay authorized by the ,secretary of ,homeland ,security in connection with such status2 or 7,b7 to comply with the conditions of such nonimmigrant status4 7b7 ,initial amount ,for purposes of this subsection1 the amount specified in this section for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #ejj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds ,fees received under this section shall be deposited in the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjjg4 ,unaccompanied alien child sponsor fee 7a7 ,in general ,in addition to any other fee authorized by law1 before placing the child with an individual under section #bce7;c7 of the ,william ,wilberforce ,trafficking ,victims ,protection ,reauthorization ,act of #bjjh1 the ,secretary of ,health and ,human ,services shall collect from that individual a fee in an amount specified in this section as partial reimbursement to the ,federal ,government for the period during which the child was in the custody of the ,government1 for processing1 housing1 feeding1 educating1 transporting1 and otherwise providing for the care of the child4 7b7 ,initial amount ,for purposes of this subsection1 the amount specified in this section for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #c1ejj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds ,during any fiscal year1 the total amount of fees received under this section shall be subject to the following3 7#a7 #be percent of fees received under this section shall be credited to the ,department of ,health and ,human ,services to retain and spend without further appropriation and shall be used for the purpose of conducting background checks of potential sponsors of unaccompanied alien children and of adults residing in potential sponsors' households1 which shall include1 at a minimum-- 7,a7 the name of the individual and all adult residents of the individual's household2 7,b7 the social security number of the individual and all adult residents of the individual's household2 7,c7 the date of birth of the individual and all adult residents of the individual's household2 7,d7 the validated location of the individual's residence where the child will be placed2 7,e7 the immigration status of the individual and all adult residents of the individual's household2 7,f7 contact information for the individual and all adult residents of the individual's household2 and 7,g7 the results of all background and criminal records checks for the individual and all adult residents of the individual's household1 which shall include at a minimum an investigation of the public records sex offender registry1 a public records background check1 and a national criminal history check based on fingerprints4 7#b7 ,any amounts not credited to the ,department of ,health and ,human ,services shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjjh4 ,visa integrity fee 7a7 ,visa integrity ,fee 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this subsection on each alien issued a nonimmigrant visa upon the issuance of such alien's nonimmigrant visa4 7#b7 ,initial amount ,for purposes of this subsection1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #bej4 7#c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this section for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #a1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#d7 ,crediting of funds ,the fees received under this subsection that are not reimbursed in accordance with subsection 7b7 shall be deposited in the general fund of the ,treasury4 7#e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 7b7 ,fee ,reimbursement ,the ,secretary of ,homeland ,security may reimburse to an alien a fee imposed under this section on that alien for the issuance of a nonimmigrant visa after the expiration of such nonimmigrant visa's period of validity if the alien demonstrates that-- 7#a7 the alien has not sought admission during such period of validity2 7#b7 the alien1 after admission to the ,united ,states pursuant to such nonimmigrant visa1 complied with all conditions of such nonimmigrant visa1 including the condition that an alien shall not accept unauthorized employment1 and that the alien departed the ,united ,states not later than #e days after the date on which the alien was authorized to remain in the ,united ,states2 or 7#c7 the alien filed to extend1 change1 or adjust such status within the nonimmigrant visa's period of validity4 #gjjji4 ,form ,i-#id fee 7a7 ,fee authorized ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in subsection 7b7 on any alien upon the alien's application for a ,form ,i-#id ,arrival_/,departure ,record4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #bd4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this section for the prior fiscal year2 and 7,b7 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,crediting of funds ,during any fiscal year1 the total amount of fees received under this section shall be subject to the following3 7#a7 #bj percent of the fee collected under this section for each application shall be deposited pursuant to section #bhf7q77#b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acef7q77#b77 and made available to ,u4,s4 ,customs and ,border ,protection to retain and spend without further appropriation for the purpose of processing ,form ,i-#id4 7#b7 ,any amounts not credited to ,u4,s4 ,customs and ,border ,protection shall be deposited in the general fund of the ,treasury4 7d7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjaj4 ,yearly asylum fee 7a7 ,fee authorized ,in addition to any other fee authorized by law1 for each calendar year that an alien's application for asylum remains pending1 the ,secretary of ,homeland ,security or the ,attorney ,general1 as applicable1 shall impose a fee in an amount specified in subsection 7b7 on that alien4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary and the ,attorney ,general may by rule provide1 but in any event not less than #ajj4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this section for the prior fiscal year2 and 7,b7 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,crediting of funds ,the fees received under this section shall be deposited in the general fund of the ,treasury4 7d7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjaa4 ,fee for continuances granted in immigration court proceedings 7a7 ,in general ,in addition to any other fee authorized by law1 the ,attorney ,general shall impose a fee in an amount specified in subsection 7b7 on any alien who requests and is granted a continuance by an immigration judge for each such continuance4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #ajj4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this section for the prior fiscal year2 and 7,b7 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,crediting of certain funds ,amounts received as fees under this section shall be deposited in the general fund of the ,treasury4 7d7 ,no waiver ,a fee imposed under this section shall not be waived or reduced1 except no fee shall be imposed on any alien whose request for a continuance is granted based on exceptional circumstances 7as such term is defined in section #bdj of the ,immigration and ,nationality ,act74 #gjjab4 ,fee relating to renewal and extension of employment authorization for parolees 7a7 ,fee imposed ,in addition to any other fee authorized by law1 for a parolee who seeks a renewal or extension of employment authorization based on a grant of parole1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in subsection 7b74 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #eej4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,in general ,the employment authorization for any alien paroled into the ,united ,states1 or any renewal or extension thereof1 shall be valid for a period of not more than six months4 7d7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 #gjjac4 ,fee relating to termination1 renewal1 and extension of employment authorization for asylum applicants 7a7 ,fee imposed ,in addition to any other fee authorized by law1 for any alien who applies for asylum and who seeks a renewal or extension of employment authorization based on such application1 the ,secretary of ,homeland ,security shall impose a fee of not less than #eej for each such renewal or extension1 in accordance with subsection 7b74 7b7 ,employment authorization ,the ,secretary of ,homeland ,security may provide employment authorization to an applicant for asylum for a period of not more than six months4 ,each renewal or extension thereof shall also be valid for a period of not more than six months4 7c7 ,termination ,each initial employment authorization1 or renewal or extension of such authorization1 shall terminate as follows3 7#a7 ,immediately following the denial of an asylum application by an asylum officer1 unless the case is referred to an immigration judge4 7#b7 ,on the date that is #cj days after the date on which an immigration judge denies an asylum application1 unless the alien makes a timely appeal to the ,board of ,immigration ,appeals4 7#c7 ,immediately following the denial by the ,board of ,immigration ,appeals of an appeal of a denial of an asylum application4 7d7 ,prohibition ,the ,secretary of ,homeland ,security shall not grant1 renew1 or extend employment authorization to an alien if the alien was previously granted employment authorization as an applicant for asylum and the employment authorization was terminated pursuant to a circumstance described in subsection 7c71 unless a ,federal ,court of ,appeals remands the alien's case to the ,board of ,immigration ,appeals4 7e7 ,crediting of funds ,the total amount of fees received under this section shall be deposited in the general fund of the ,treasury4 7f7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 #gjjad4 ,fee relating to renewal and extension of employment authorization for aliens granted temporary protected status 7a7 ,fee imposed ,in addition to any other fee authorized by law1 for any alien who seeks a renewal or extension of employment authorization based on a grant of temporary protected status1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in subsection 7b7 at the time of each such renewal or extension4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #eej4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,employment authorization ,any employment authorization for an alien granted temporary protected status1 or any renewal or extension thereof1 shall be valid for a period of not more than six months4 7d7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 #gjjae4 ,diversity immigrant visa fees 7a7 ,fee for filing a diversity immigrant visa application 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee on any alien who files an application for a diversity immigrant visa as described in section #bjc7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;c771 in the amount specified in this subsection at the time such application is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #djj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7b7 ,fee for aliens who register for the diversity immigrant visa program 7#a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose a fee on any alien who registers for the diversity immigrant visa program1 as described in section #bjc7;c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;c771 in the amount specified in this subsection at the time of registration4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #bej4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,funds ,during any fiscal year1 the total amount of fees received under this section shall be subject to the following3 7#a7 #aj percent of fees received shall be used to detect and prevent fraud in the diversity immigrant visa program and to offset costs associated with such program4 7#b7 #aj percent of fees received shall be credited to ,u4,s4 ,immigration and ,customs ,enforcement to retain and spend without further appropriation for the purpose of detention and immigration enforcement and removal operations4 7#c7 ,any amounts not used or credited under this subsection shall be deposited into the general fund of the ,treasury4 7d7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjaf4 ,,eoir fees 7a7 ,fee for filing an application to adjust status to that of a lawful permanent resident 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application to adjust the alien's status to that of a lawful permanent resident1 or whose application to adjust status to that of a lawful permanent resident is adjudicated in immigration court1 a fee in the amount specified in this subsection at the time such application is filed1 or1 as applicable1 prior to the adjudication of such application in immigration court4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #a1ejj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #ej percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7b7 ,fee for filing an application for waiver of grounds of inadmissibility 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application for waiver of grounds of inadmissibility1 or whose application for waiver of grounds of inadmissibility is adjudicated in immigration court1 a fee in the amount specified in this subsection at the time such application is filed1 or1 as applicable1 prior to the adjudication of such application in immigration court4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #a1jej4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7c7 ,fee for filing an application for temporary protected status 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application for temporary protected status1 or whose application for temporary protected status is adjudicated in immigration court1 a fee in the amount specified in this subsection at the time such application is filed or1 as applicable1 prior to the adjudication of such application in immigration court4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #ejj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7d7 ,fee for filing an appeal from a decision of an immigration judge 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files any appeal from a decision of an immigration judge a fee in the amount specified in this subsection at the time such appeal is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #ijj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,exception ,the fee described in this section shall not apply to the appeal of a bond decision4 7#d7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7e7 ,fee for filing an appeal from a decision of an officer of the department of homeland security 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files an appeal from a decision of an officer of the ,department of ,homeland ,security a fee in the amount specified in this subsection at the time such appeal is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #ijj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of ,immigration and ,nationality and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7f7 ,fee for filing an appeal from a decision of an adjudicating official in a practitioner disciplinary case 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any practitioner who files an appeal from a decision of an adjudicating official in a practitioner disciplinary case a fee in the amount specified in this subsection at the time such appeal is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #a1cbe4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7g7 ,fee for filing a motion to reopen or a motion to reconsider 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files a motion to reopen or motion to reconsider a decision of an immigration judge or the ,board of ,immigration ,appeals a fee in the amount specified in this subsection at the time such motion is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #ijj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,exceptions ,the fee described in this section shall not apply to any motion that is3 7,a7 a motion to reopen a removal order entered in absentia if the motion is filed under section #bdj7;b77#e77;,c77ii7 of the ,immigration and ,nationality ,act2 or 7,b7 a motion to reopen a deportation order entered in absentia if the motion is filed under section #bdb;,b7c77#c77;,b7 of the ,immigration and ,nationality ,act1 as the section existed prior to ,april #a1 #aiig4 7#d7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7h7 ,fee for filing an application for suspension of deportation 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application for suspension of deportation a fee in the amount specified in this subsection at the time such application is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #fjj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7i7 ,fee for filing an application for cancellation of removal for certain permanent residents 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application for cancellation of removal for certain permanent residents a fee in the amount specified in this subsection at the time such application is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #fjj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7j7 ,fee for filing an application for cancellation of removal and adjustment of status for certain nonpermanent residents 7#a7 ,in general ,in addition to any other fees authorized by law1 the ,attorney ,general shall impose on any alien who files with an immigration court an application for cancellation of removal and adjustment of status for certain nonpermanent residents a fee in the amount specified in this subsection at the time such application is filed4 7#b7 ,fee specified 7,a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,attorney ,general may by rule provide1 but in any event not less than #a1ejj4 7,b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7i7 the amount imposed under this subsection for the prior fiscal year2 and 7ii7 rounded to the next lowest multiple of #aj1 the amount referred to in clause 7i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#c7 ,crediting certain funds ,during any fiscal year1 not more than #be percent of the total amount of fees received under this section shall be derived by transfer from the ,immigration ,examinations ,fee ,account under section #bhf7n7 of the ,immigration and ,nationality ,act and credited to the ,executive ,office for ,immigration ,review to retain and spend without further appropriation4 ,any amounts not credited under the previous sentence shall be deposited into the general fund of the ,treasury4 7k7 ,no waiver ,any fee imposed under this section shall not be waived or reduced4 7l7 ,condition on funds ,no fees received under this section shall be used to fund the ,legal ,orientation ,program or any successor program4 #gjjag4 ,,esta fee ,section #bag7;h77#c77;,b7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aahg7;h77#c77;,b77 is amended-- 7#a7 in clause 7i7-- 7,a7 in subclause 7,i71 by striking and at the end2 7,b7 in subclause 7,,ii7-- 7i7 by inserting after an amount the following of not less than #aj2 and 7ii7 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following3 7,,iii7 not less than #ac4 2 7#b7 in clause 7ii7-- 7,a7 by striking ,amounts collected under clause 7i77,i7 and inserting the following3 7,i7 ,in general ,of the amounts collected under clause 7i77,i7 during a fiscal year1 not more than #bj1jjj1jjj 2 7,b7 by inserting before the period at the end of the first sentence the following3 1 and the remainder of the amounts collected under clause 7i77,i7 shall be deposited in the general fund of the ,treasury2 and 7,c7 by inserting after to pay the costs incurred to administer the ,system4 the following3 ,amounts collected under clause 7i77,,iii7 shall be deposited in the general fund of the ,treasury42 7#c7 in clause 7iii71 by striking #bjbh and inserting #bjcd2 and 7#d7 by adding at the end the following3 7iv7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in clause 7i77,,ii7 for a fiscal year shall be equal to the sum of-- 7,i7 the amount imposed under this subsection for the prior fiscal year2 and 7,,ii7 the amount referred to in subclause 7,i71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 4 #gjjah4 ,immigration user fees ,section #bhf of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acef7 is amended-- 7#a7 in subsection 7d7-- 7,a7 by striking ,in addition to any other fee and inserting the following3 7#a7 ,in general ,in addition to any other fee 2 7,b7 by inserting and except as provided in subsection 7e71 before the ,attorney ,general shall charge and collect2 7,c7 by striking #g and inserting a fee in an amount specified in paragraph 7#b72 and 7,d7 by adding at the end the following3 7#b7 ,initial amount ,for purposes of this section1 the amount specified in this section for fiscal year #bjbe shall be not less than #aj4 7#c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #j4be1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7#d7 ,crediting of amounts ,of amounts collected under this subsection #a per individual for immigration inspection or preinspection as described in this subsection shall be deposited in the general fund of the ,treasury4 7#e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 2 and 7#b7 in subsection 7e7-- 7,a7 by striking paragraph 7#a72 7,b7 by redesignating paragraphs 7#b7 and 7#c7 as paragraphs 7#a7 and 7#b72 and 7,c7 in paragraph 7#b7 7as redesignated by subparagraph 7,b7 above71 by striking ,the ,attorney ,general shall charge and all that follows through this requirement shall not apply to and inserting the following3 ,no fee shall be charged under subsection 7d7 for4 #gjjai4 ,,evus fee 7a7 ,in general ,in addition to any other fee authorized by law1 the ,secretary of ,homeland ,security shall impose on any alien subject to the ,electronic ,visa ,update ,system a fee in the amount specified in this section at the time of such alien's enrollment in the ,electronic ,visa ,update ,system4 7b7 ,amount ,for purposes of this section1 the amount specified in this section for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #cj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this section for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #j4be1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds 7#a7 ,in general ,the fees received under this section shall be deposited into the ,,cbp ,electronic ,visa ,update ,system ,account1 less #e per enrollment which shall be deposited into the general fund of the ,treasury4 7#b7 ,establishment ,there is hereby established in the ,treasury of the ,united ,states a separate account which shall be known as the ,,cbp ,electronic ,visa ,update ,system ,account4 7#c7 ,appropriation ,amounts deposited in the ,,cbp ,electronic ,visa ,update ,system ,account are hereby appropriated to make payments and offset program costs as specified in this section without further appropriation necessary and shall remain available until expended for any ,u4,s4 ,customs and ,border ,protection costs associated with administering the ,electronic ,visa ,update ,system4 7e7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjbj4 ,fee for sponsor of unaccompanied alien child who fails to appear in immigration court 7a7 ,fee imposed ,in addition to any other fee authorized by law1 for the sponsor of an unaccompanied alien child1 the ,secretary of ,health and ,human ,services shall impose a fee in an amount specified in subsection 7b7 prior to the unaccompanied alien child's release to such sponsor4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #e1jjj4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,fee reimbursement ,at the conclusion of an unaccompanied alien child's immigration court proceedings as an unaccompanied alien child1 or upon the ending of such sponsor's sponsorship of such unaccompanied alien child1 the ,secretary of ,health and ,human ,services may reimburse to a sponsor a fee imposed under this section if such sponsor demonstrates that the unaccompanied alien child in the care of such sponsor was not ordered removed in absentia under section #bdj7;b77#e7 of the ,immigration and ,nationality ,act4 ,in the case of a sponsor of an unaccompanied alien child who was ordered removed in absentia and such order was rescinded under section #bdj7;b77#e77;,c7 of the ,immigration and ,nationality ,act1 the sponsor may seek reimbursement of the fee under this section4 7d7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 #gjjba4 ,fee for aliens ordered removed in absentia 7a7 ,in general ,as partial reimbursement for the cost of arresting an alien described in this section1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in this section on any alien who-- 7#a7 is ordered removed in absentia under section #bdj7;b77#e7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbi;a7b77#e772 and 7#b7 is subsequently arrested by ,u4,s4 ,immigration and ,customs ,enforcement4 7b7 ,initial amount ,for purposes of this subsection1 the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #e1jjj4 7c7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount for a fiscal year shall be equal to the sum of-- 7#a7 the amount imposed under this section for the prior fiscal year2 and 7#b7 rounded to the next lowest multiple of #aj1 the amount referred to in paragraph 7#a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7d7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7e7 ,no waiver ,a fee imposed under this subsection shall not be waived or reduced4 7f7 ,exception ,the fee described in this section shall not apply to any alien who was ordered removed in absentia if such order was rescinded under section #bdj7;b77#e77;,c7 of the ,immigration and ,nationality ,act4 #gjjbb4 ,customs and ,border ,protection inadmissible alien apprehension fee 7a7 ,fee imposed ,in addition to any other fee authorized by law1 for any inadmissible alien who is apprehended between ports of entry by ,u4,s4 ,customs and ,border ,protection1 the ,secretary of ,homeland ,security shall impose a fee in an amount specified in subsection 7b7 at the time of such apprehension4 7b7 ,fee specified 7#a7 ,initial amount ,the amount specified in this subsection for fiscal year #bjbe shall be such amount as the ,secretary may by rule provide1 but in any event not less than #e1jjj4 7#b7 ,subsequent adjustment ,beginning in fiscal year #bjbf and each fiscal year thereafter1 the amount specified in this subsection for a fiscal year shall be equal to the sum of-- 7,a7 the amount imposed under this subsection for the prior fiscal year2 and 7,b7 rounded to the next lowest multiple of #aj1 the amount referred to in subparagraph 7,a71 multiplied by the percentage 7if any7 by which the ,consumer ,price ,index for ,all ,urban ,consumers for the month of ,july preceding the date on which such adjustment takes effect exceeds the ,consumer ,price ,index for ,all ,urban ,consumers for the same month of the preceding calendar year4 7c7 ,crediting of funds ,the fees received under this section shall be deposited into the general fund of the ,treasury4 7d7 ,no waiver ,a fee imposed under this section shall not be waived or reduced4 #gjjbc4 ,amendment to authority to apply for asylum ,section #bjh7;d77#c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaeh7;d77#c77 is amended-- 7#a7 in the first sentence1 by striking may and inserting shall2 7#b7 by striking ,such fees shall not exceed and all that follows2 and 7#c7 by inserting after the first sentence ,nothing in this paragraph shall be construed to limit the authority of the ,attorney ,general to set additional adjudication and naturalization fees in accordance with section #bhf7m744 #b ,use of ,funds #gjajj4 ,executive ,office for ,immigration ,review 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,executive ,office for ,immigration ,review for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1bej1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for purposes of-- 7#a7 hiring the support staff necessary to support immigration judges2 7#b7 hiring immigration judges2 and 7#c7 expanding courtroom capacity and infrastructure4 #gjaja4 ,adult alien detention capacity and family residential centers 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #de1jjj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for family residential center capacity and single adult alien detention capacity4 7c7 ,duration ,the ,department of ,homeland ,security may detain family units of aliens at family residential centers1 as described in subsections 7b7 and 7d71 pending a decision on whether the aliens are to be removed from the ,united ,states and1 if such aliens are ordered removed from the ,united ,states1 until such aliens are removed4 7d7 ,family residential center defined ,in this section1 the term family residential center means a facility used by the ,department of ,homeland ,security to detain family units of aliens 7including alien children who are not unaccompanied alien children7 who are encountered or apprehended by the ,department of ,homeland ,security1 regardless of whether the facility is licensed by the ,state or a political subdivision of the ,state in which the facility is located4 7e7 ,detention standards ,to efficiently utilize the funding appropriated by this section1 the detention standards for the single adult detention capacity described in subsection 7b7 shall be set in the sole discretion of the ,secretary of ,homeland ,security4 #gjajb4 ,retention and signing bonuses for ,u4,s4 ,immigration and ,customs ,enforcement personnel 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #heh1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsections 7b7 and 7c74 7b7 ,retention bonuses ,u4,s4 ,immigration and ,customs ,enforcement may provide retention bonuses to any ,u4,s4 ,immigration and ,customs ,enforcement agent1 officer1 or attorney who commits to two years of additional service with ,u4,s4 ,immigration and ,customs ,enforcement to carry out immigration enforcement4 7c7 ,signing bonuses ,u4,s4 ,immigration and ,customs ,enforcement shall provide a signing bonus to each ,u4,s4 ,immigration and ,customs ,enforcement agent1 officer1 or attorney who is hired on or after the date of enactment of this ,act and who commits to five years of service with ,u4,s4 ,immigration and ,customs ,enforcement to carry out immigration enforcement4 7d7 ,rules for bonuses ,u4,s4 ,customs and ,immigration ,enforcement shall provide qualifying individuals with written service agreements that include-- 7#a7 the commencement and termination dates of the required service period 7or provisions for the determination thereof72 7#b7 the amount of the bonus2 and 7#c7 other terms and conditions under which the bonus is payable1 subject to the requirements of this subsection1 including-- 7,a7 the conditions under which the agreement may be terminated before the agreed-upon service period has been completed2 and 7,b7 the effect of a termination described in subparagraph 7,a74 #gjajc4 ,hiring of additional ,u4,s4 ,immigration and ,customs ,enforcement personnel 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #h1jjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used to hire additional personnel of ,u4,s4 ,immigration and ,customs ,enforcement1 including officers1 agents1 and support staff1 to carry out immigration enforcement1 and to prioritize and streamline the hiring of retired ,u4,s4 ,immigration and ,customs ,enforcement personnel4 ,there shall be a minimum of-- 7#a7 #b1ejj individuals hired in fiscal year #bjbe2 7#b7 #a1hge individuals hired in #bjbf2 7#c7 #a1hge individuals hired in #bjbg2 7#d7 #a1hge individuals hired in #bjbh2 and 7#e7 #a1hge individuals hired in #bjbi4 #gjajd4 ,u4,s4 ,immigration and ,customs ,enforcement hiring capability 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #fjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purpose described in subsection 7b74 7b7 ,use of ,funds ,the funds made available under subsection 7a7 shall only be used for the purpose of facilitating the recruitment1 hiring1 and onboarding of additional ,u4,s4 ,immigration and ,customs ,enforcement personnel to carry out immigration enforcement1 including by investments in information technology1 recruitment1 marketing1 and staff necessary for such activities4 #gjaje4 ,transportation and removal operations 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ad1djj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for transportation and removal operations and for ensuring the departure of aliens4 #gjajf4 ,information technology investments 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #gjj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for ,u4,s4 ,immigration and ,customs ,enforcement information technology investments to support enforcement and removal operations1 including to streamline fine and penalty collections4 #gjajg4 ,facilities upgrades 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #eej1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for ,u4,s4 ,immigration and ,customs ,enforcement facility upgrades to support enforcement and removal operations4 #gjajh4 ,fleet modernization 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bej1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for ,u4,s4 ,immigration and ,customs ,enforcement fleet modernization to support enforcement and removal operations4 #gjaji4 ,promoting family unity 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 shall only be used to-- 7#a7 maintain the care and custody1 during the period in which the charges described in subparagraph 7,a7 are pending1 of an alien who-- 7,a7 is charged only with a misdemeanor offense under section #bge7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #acbe7;a772 and 7,b7 entered the ,united ,states with the alien's child who has not attained #ah years of age2 and 7#b7 detain the alien with the alien's child4 #gjaaj4 ,funding section #bhg7;g7 of the ,immigration and ,nationality ,act 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #fej1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the amounts made available under subsection 7a7 shall only be used for purposes of facilitating and implementing agreements under section #bhg7;g7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aceg7;g774 #gjaaa4 ,compensation for incarceration of criminal aliens 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,justice for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #iej1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the amounts made available under subsection 7a7 shall only be used to compensate a ,state or political subdivision of a ,state1 as may be appropriate1 with respect to the incarceration of any alien who-- 7#a7 has been convicted of a felony or two or more misdemeanors2 and 7#b7 7,a7 entered the ,united ,states without inspection or at any time or place other than as designated by the ,secretary of ,homeland ,security2 7,b7 was the subject of removal proceedings at the time he or she was taken into custody by the ,state or a political subdivision of the ,state2 or 7,c7 was admitted as a nonimmigrant and1 at the time he or she was taken into custody by the ,state or a political subdivision of the ,state1 has failed to maintain the nonimmigrant status in which the alien was admitted1 or to which it was changed1 or to comply with the conditions of any such status4 7c7 ,limitation ,the amounts made available under subsection 7a7 shall not be used to compensate any ,state or political subdivision of the ,state if the ,state or political subdivision of the ,state prohibits or in any way restricts a ,federal1 ,state1 or local government entity1 official1 or other personnel from any of the following3 7#a7 ,complying with the immigration laws 7as defined in section #aja7;a77#ag7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77#ag774 7#b7 ,assisting or cooperating with ,federal law enforcement entities1 officials1 or other personnel regarding the enforcement of the immigration laws4 7#c7 ,undertaking any one of the following law enforcement activities as they relate to information regarding the citizenship or immigration status1 lawful or unlawful1 the inadmissibility or deportability1 and the custody status1 of any individual3 7,a7 ,making inquiries to any individual to obtain such information regarding such individual or any other individuals4 7,b7 ,notifying the ,federal ,government regarding the presence of individuals who are encountered by law enforcement officials or other personnel of a ,state or political subdivision of a ,state4 7,c7 ,complying with requests for such information from ,federal law enforcement entities1 officials1 or other personnel4 #gjaab4 ,office of the ,principal ,legal ,advisor 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1cbj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for purposes of hiring additional support staff and attorneys within the ,office of the ,principal ,legal ,advisor to represent the ,department of ,homeland ,security in removal proceedings4 #gjaac4 ,return of aliens arriving from contiguous territory 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 shall only be used for purposes of return of aliens under section #bce7;b77#b77;,c7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #abbe7;b77#b77;,c774 #gjaad4 ,state and local participation in homeland security efforts 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,immigration and ,customs ,enforcement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ghg1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purpose described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 shall only be used for the purpose of ending the presence of criminal gangs and criminal organizations throughout the ,united ,states1 combating domestic human smuggling and trafficking networks1 supporting immigration enforcement activities1 and providing reimbursement for ,state and local participation in such efforts4 #gjaae4 ,unaccompanied alien children capacity 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,office of ,refugee ,resettlement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #c1jjj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 shall only be used for the ,office of ,refugee ,resettlement to house1 transport1 and supervise unaccompanied alien children in the custody of the ,office of ,refugee ,resettlement pursuant to section #bce of the ,william ,wilberforce ,trafficking ,victims ,protection ,reauthorization ,act of #bjjh4 #gjaaf4 ,department of ,homeland ,security checks for unaccompanied alien children 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to ,u4,s4 ,customs and ,border ,protection for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,in the case of an unaccompanied alien child who has attained #ab years of age and is encountered by ,u4,s4 ,customs and ,border ,protection1 the funds made available under subsection 7a7 shall only be used to conduct an examination of such unaccompanied alien child for gang-related tattoos and other gang-related markings4 7c7 ,unaccompanied alien child defined ,in this section1 the term unaccompanied alien child shall have the meaning given such term in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb4 #gjaag4 ,department of ,health and ,human ,services checks for unaccompanied alien children 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,office of ,refugee ,resettlement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,in the case of each unaccompanied alien child who has attained #ab years of age1 the funds made available under subsection 7a7 shall only be used for the purpose of making a determination pursuant to section #bce7;c77#b77;,a7 of the ,william ,wilberforce ,trafficking ,victims ,protection ,reauthorization ,act of #bjjh about whether an unaccompanied alien child poses a danger to self or others by conducting an examination of the unaccompanied alien child for gang-related tattoos and other gang-related markings4 7c7 ,unaccompanied alien child defined ,in this section1 the term unaccompanied alien child shall have the meaning given such term in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb4 #gjaah4 ,information about sponsors and adult residents of sponsor households 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,office of ,refugee ,resettlement for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ej1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,information about individuals with whom unaccompanied alien children are placed and reside ,before placing an unaccompanied alien child with an individual pursuant to section #bce7;c7 of the ,william ,wilberforce ,trafficking ,victims ,protection ,reauthorization ,act of #bjjh1 the ,secretary of ,health and ,human ,services shall provide to the ,secretary of ,homeland ,security1 regarding the individual with whom the child will be placed and all adult residents of the individual's household1 information on-- 7#a7 the name of the individual and all adult residents of the individual's household2 7#b7 the social security number of the individual and all adult residents of the individual's household2 7#c7 the date of birth of the individual and all adult residents of the individual's household2 7#d7 the validated location of the individual's residence where the child will be placed2 7#e7 the immigration status of the individual and all adult residents of the individual's household2 7#f7 contact information for the individual and all adult residents of the individual's household2 and 7#g7 the results of all background and criminal records checks for the individual and all adult residents of the individual's household1 which shall include at a minimum an investigation of the public records sex offender registry1 a public records background check1 and a national criminal history check based on fingerprints4 7c7 ,unaccompanied alien child defined ,in this section1 the term unaccompanied alien child shall have the meaning given such term in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb4 #gjaai4 ,repatriation of unaccompanied alien children 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the funds made available under subsection 7a7 shall only be used to permit a specified unaccompanied alien child to withdraw the child's application for admission pursuant to section #bce7;a77#d7 of the ,immigration and ,nationality ,act4 7c7 ,definitions ,in this section-- 7#a7 ,specified unaccompanied alien child ,the term specified unaccompanied alien child means an unaccompanied alien child 7as defined in section #dfb7;g7 of the ,homeland ,security ,act of #bjjb71 regardless of whether such unaccompanied alien child is a national or habitual resident of a country that is contiguous or non-contiguous with the ,united ,states1 who the ,secretary of ,homeland ,security determines on a case-by-case basis-- 7,a7 has been found by an immigration officer at a land border or port of entry of the ,united ,states and is inadmissible under the ,immigration and ,nationality ,act2 7,b7 has not been a victim of severe forms of trafficking in persons1 and there is no credible evidence that such child is at risk of being trafficked upon return to the child's country of nationality or of last habitual residence2 and 7,c7 does not have a fear of returning to the child's country of nationality or of last habitual residence owing to a credible fear of persecution4 7#b7 ,severe forms of trafficking in persons ,the term severe forms of trafficking in persons shall have the meaning given such term in section #ajc of the ,trafficking ,victims ,protection ,act of #bjjj4 #gjabj4 ,united ,states ,secret ,service 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,united ,states ,secret ,service for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #a1agj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for additional ,united ,states ,secret ,service resources1 including personnel1 training facilities1 and technology4 #gjaba4 ,combating drug trafficking and illegal drug use 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,justice for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used for efforts to combat drug trafficking1 including of fentanyl and its precursor chemicals1 and illegal drug use4 #gjabb4 ,investigating and prosecuting immigration related matters 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,justice for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #fjj1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,amounts made available under subsection 7a7 shall only be used to investigate and prosecute immigration matters1 gang-related crimes involving aliens1 child trafficking and smuggling involving aliens1 voting by aliens1 violations of the ,alien ,registration ,act1 and violations of or fraud relating to title ,,iv of the ,personal ,responsibility and ,work ,opportunity ,act of #aiif1 including through hiring ,department of ,justice personnel to investigate and prosecute such matters4 #gjabc4 ,expedited removal for criminal aliens 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ge1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the amounts made available in subsection 7a7 shall only be used for applying the provisions of section #bce7;b77#a7 of the ,immigration and ,nationality ,act to any alien who is inadmissible under paragraph 7#b7 or 7#c7 of section #bab7;a7 of the ,immigration and ,nationality ,act1 regardless of the period that such alien has been physically present in the ,united ,states4 #gjabd4 ,removal of certain criminal aliens without further hearing 7a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,department of ,homeland ,security for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #be1jjj1jjj1 to remain available until ,september #cj1 #bjbi1 for the purposes described in subsection 7b74 7b7 ,use of funds ,the amounts made available in subsection 7a7 shall only be used for applying the provisions of section #bce7;c7 of the ,immigration and ,nationality ,act to any arriving alien that an immigration officer or an immigration judge suspects may be inadmissible under paragraph 7#b7 or 7#c7 of section #bab7;a7 of the ,immigration and ,nationality ,act4 ,b ,regulatory ,matters #gjbjj4 ,review of agency rulemaking 7a7 ,deregulation ,initiative 7#a7 ,appropriation ,in addition to amounts otherwise available1 there is appropriated to the ,director of the ,office of ,management and ,budget for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ajj1jjj1jjj to remain available through ,september #cj1 #bjbh1 to carry out this section4 7#b7 ,use of ,funds ,the ,director of the ,office of ,management and ,budget shall use amounts made available under paragraph 7#a7 to pay expenses associated with improving regulatory processes and analyzing and reviewing rules issued by a covered agency4 7b7 ,definitions ,in this section3 7#a7 ,covered agency ,the term covered agency-- 7,a7 means-- 7i7 the ,department of ,education2 7ii7 the ,department of ,energy2 7iii7 the ,department of ,health and ,human ,services2 7iv7 the ,department of ,homeland ,security2 7v7 the ,department of ,justice2 7vi7 the ,consumer ,financial ,protection ,bureau2 and 7vii7 the ,environmental ,protection ,agency2 and 7,b7 does not include the ,social ,security ,administration4 7#b7 ,rule ,the term rule has the meaning given the term in section #eea of title #e1 ,united ,states ,code1 only to the extent such rule has been issued by a covered agency4 ,c ,other ,matters #gjcjj4 ,limitation on donations made pursuant to settlement agreements to which the ,united ,states is a party 7a7 ,limitation on required donations ,an official within the ,department of ,justice may not enter into or enforce any settlement agreement on behalf of the ,united ,states directing or providing for a payment to any person or entity other than the ,united ,states1 other than a payment that provides restitution for or otherwise directly remedies actual harm 7including to the environment7 directly and proximately caused by the party making the payment1 or constitutes payment for services rendered in connection with the case4 7b7 ,penalty ,any official within the ,department of ,justice who violates subsection 7a7 shall be subject to the same penalties that would apply in the case of a violation of section #ccjb of title #ca1 ,united ,states ,code4 7c7 ,effective date ,subsections 7a7 and 7b7 apply only in the case of a settlement agreement entered on or after the date of enactment of this ,act4 7d7 ,definition ,the term settlement agreement means a settlement agreement resolving a civil action or potential civil action4 7e7 ,annual audit requirement 7#a7 ,in general ,not later than at the end of the first fiscal year that begins after the date of enactment of this ,act1 and annually thereafter1 the ,inspector ,general of the ,department of ,justice shall submit1 and make available on a publicly accessible website1 a report on any settlement agreement entered into in violation of this section to-- 7,a7 the ,committee on the ,judiciary of the ,senate2 and 7,b7 the ,committee on the ,judiciary of the ,house of ,representatives4 7#b7 ,prohibition on additional funding ,no additional funds are authorized to be appropriated to carry out this subsection4 #gjcja4 ,solicitation of orders defined ,section #aja7;d7 of ,public ,law #hf--bgb 7#gc ,stat4 #eee7 is amended-- 7#a7 in paragraph 7#a7 by striking and at the end1 7#b7 in paragraph 7#b7 by striking the period at the end and inserting 2 and1 and 7#c7 by adding at the end the following3 7#c7 the term solicitation of orders means any business activity that facilitates the solicitation of orders even if that activity may also serve some independently valuable business function apart from solicitation4 4 #gjcjb4 ,restriction on enforcement ,no court of the ,united ,states may enforce a contempt citation for failure to comply with an injunction or temporary restraining order if no security was given when the injunction or order was issued pursuant to ,federal ,rule of ,civil ,procedure #fe7;c71 whether issued prior to1 on1 or subsequent to the date of enactment of this section4 ,,viii ,committee on ,natural ,resources ,a ,energy and ,mineral ,resources #a ,oil and gas #hjaja4 ,onshore oil and gas lease sales 7a7 ,requirement to immediately resume onshore oil and gas lease sales 7#a7 ,in general ,the ,secretary of the ,interior shall immediately resume quarterly onshore oil and gas lease sales in compliance with the ,mineral ,leasing ,act4 7#b7 ,requirement ,the ,secretary of the ,interior shall ensure-- 7,a7 that any oil and gas lease sale pursuant to paragraph 7#a7 is conducted immediately on completion of all requirements under the ,mineral ,leasing ,act2 and 7,b7 that the processes described in subparagraph 7,a7 are conducted in a timely manner to ensure compliance with subsection 7b77#a74 7#c7 ,lease of oil and gas lands ,section #ag7;b77#a77;,a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7;b77#a77;,a77 is amended by inserting ,eligible lands comprise all lands subject to leasing under this ,act and not excluded from leasing by a statutory or regulatory prohibition4 ,land shall be considered available under the preceding sentence if the land has been designated as open for leasing under a land use plan developed or revised under section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf and has been nominated for leasing through the submission of an expression of interest1 is subject to drainage 7as described in subsection 7j77 in the absence of leasing1 or is otherwise designated as available pursuant to regulations issued by the ,secretary4 after sales are necessary44 7b7 ,quarterly lease sales 7#a7 ,in general ,in accordance with the ,mineral ,leasing ,act1 each fiscal year1 the ,secretary of the ,interior shall conduct a minimum of four oil and gas lease sales in each of the following ,states3 7,a7 ,wyoming4 7,b7 ,new ,mexico4 7,c7 ,colorado4 7,d7 ,utah4 7,e7 ,montana4 7,f7 ,north ,dakota4 7,g7 ,oklahoma4 7,h7 ,nevada4 7,i7 ,alaska4 7,j7 ,any other ,state in which there is land available for oil and gas leasing under the ,mineral ,leasing ,act or any other mineral leasing law4 7#b7 ,requirement ,in conducting a lease sale under paragraph 7#a7 in a ,state described in that paragraph1 the ,secretary of the ,interior shall offer not less than #ej percent of all parcels nominated that are available and eligible pursuant to the requirements of the ,mineral ,leasing ,act4 7#c7 ,replacement sales ,the ,secretary of the ,interior shall conduct a replacement sale during the same fiscal year if-- 7,a7 a lease sale under paragraph 7#a7 is canceled1 delayed1 or deferred1 including for a lack of eligible parcels2 or 7,b7 during a lease sale under paragraph 7#a7 the percentage of acreage that does not receive a bid is equal to or greater than #be percent of the acreage offered4 7c7 ,leasing of oil and gas ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7 is amended-- 7#a7 by striking the section designation and all that follows through the end of subsection 7a7 and inserting the following3 #ag4 ,leasing of oil and gas 7a7 ,leasing 7#a7 ,in general ,not later than #ah months after the date of receipt by the ,secretary of an expression of interest in leasing land that is subject to disposition under this ,act and is known or believed to contain oil or gas deposits1 the ,secretary shall1 subject to paragraph 7#b71 offer such land for oil and gas leasing if the ,secretary determines that the land is open to oil or gas leasing under a land use plan developed or revised under section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab7 and such land use plan-- 7,a7 applies to the planning area in which the land is located2 and 7,b7 is in effect on the date on which the expression of interest was submitted to the ,secretary4 7#b7 ,land use plans terms and conditions ,a lease issued by the ,secretary under this section-- 7,a7 shall include any terms and conditions of the land use plan that apply to the area of the lease2 and 7,b7 shall not require any stipulations or mitigation requirements not included in such land use plan4 2 7#b7 in subsection 7p7-- 7,a7 in paragraph 7#a71 by inserting conduct a complete review of the application with all applicable agency staff required for the ,secretary to determine the application is complete and after drill1 the ,secretary shall2 and 7,b7 by adding at the end the following3 7#d7 ,term ,a permit to drill approved under this subsection shall be valid for a single1 nonrenewable #d-year period beginning on the date that the permit to drill is approved4 7#e7 ,effect of pending civil action on processing applications for permits to drill ,pursuant to the requirements of paragraph 7#b71 notwithstanding the existence of any pending civil actions affecting the application or a related lease issued under this ,act1 the ,secretary shall process an application for a permit to drill or other authorizations or approvals under a lease issued under this ,act4 2 and 7#c7 by striking subsection 7q7 and inserting the following3 7q7 ,other requirements ,in utilizing the authorities provided by section #cij of the ,energy ,policy ,act of #bjje with respect to an activity conducted pursuant to this ,act1 the ,secretary of the ,interior shall not consider whether there are any extraordinary circumstances4 4 #hjajb4 ,noncompetitive leasing 7a7 ,noncompetitive leasing ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7 is further amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#a77;,a7-- 7i7 in the first sentence1 by striking paragraph 7#b7 and inserting paragraph 7#b7 or 7#c72 and 7ii7 by adding at the end ,lands for which no bids are received or for which the highest bid is less than the national minimum acceptable bid shall be offered promptly within #cj days for leasing under subsection 7c7 of this section and shall remain available for leasing for a period of #b years after the competitive lease sale42 and 7,b7 by adding at the end the following3 7#c7 7,a7 ,if the ,united ,states held a vested future interest in a mineral estate that1 immediately prior to becoming a vested present interest1 was subject to a lease under which oil or gas was being produced1 or had a well capable of producing1 in paying quantities at an annual average production volume per well per day of either not more than #ae barrels per day of oil or condensate1 or not more than #fj1jjj cubic feet of gas1 the holder of the lease may elect to continue the lease as a noncompetitive lease under subsection 7c77#a74 7,b7 ,an election under this paragraph is effective-- 7i7 in the case of an interest which vested after ,january #a1 #aiij1 and on or before ,october #bd1 #aiib1 if the election is made before the date that is #a year after ,october #bd1 #aiib2 7ii7 in the case of an interest which vests within #a year after ,october #bd1 #aiib1 if the election is made before the date that is #b years after ,october #bd1 #aiib2 and 7iii7 in any case other than those described in clause 7i7 or 7ii71 if the election is made prior to the interest becoming a vested present interest4 2 7#b7 by striking subsection 7c7 and inserting the following3 7c7 ,lands subject to leasing under subsection 7b72 first qualified applicant 7#a7 ,if the lands to be leased are not leased under subsection 7b77#a7 of this section or are not subject to competitive leasing under subsection 7b77#b7 of this section1 the person first making application for the lease who is qualified to hold a lease under this chapter shall be entitled to a lease of such lands without competitive bidding1 upon payment of a nonrefundable application fee of at least #ge4 ,a lease under this subsection shall be conditioned upon the payment of a royalty at a rate of #ab4e percent in amount or value of the production removed or sold from the lease4 ,leases shall be issued within #fj days of the date on which the ,secretary identifies the first responsible qualified applicant4 7#b7 7,a7 ,lands 7i7 which were posted for sale under subsection 7b77#a7 of this section but for which no bids were received or for which the highest bid was less than the national minimum acceptable bid and 7ii7 for which1 at the end of the period referred to in subsection 7b77#a7 of this section no lease has been issued and no lease application is pending under paragraph 7#a7 of this subsection1 shall again be available for leasing only in accordance with subsection 7b77#a7 of this section4 7,b7 ,the land in any lease which is issued under paragraph 7#a7 of this subsection or under subsection 7b77#a7 of this section which lease terminates1 expires1 is cancelled or is relinquished shall again be available for leasing only in accordance with subsection 7b77#a7 of this section4 2 and 7#c7 by striking subsection 7e7 and inserting the following3 7e7 ,primary term ,competitive and noncompetitive leases issued under this section shall be for a primary term of #aj years3 ,provided1 however1 ,that competitive leases issued in special tar sand areas shall also be for a primary term of #aj years4 ,each such lease shall continue so long after its primary term as oil or gas is produced in paying quantities4 ,any lease issued under this section for land on which1 or for which under an approved cooperative or unit plan of development or operation1 actual drilling operations were commenced prior to the end of its primary term and are being diligently prosecuted at that time shall be extended for two years and so long thereafter as oil or gas is produced in paying quantities4 4 7b7 ,failure to comply with provisions of lease ,section #ca of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #ahh7 is amended-- 7#a7 in subsection 7d77#a71 by striking section #ag7;b7 and inserting subsection 7b7 or 7c7 of section #ag of this ,act2 7#b7 in subsection 7e7-- 7,a7 in paragraph 7#b7-- 7i7 by inserting either after rentals and2 and 7ii7 by inserting or the inclusion in a reinstated lease issued pursuant to the provisions of section #ag7;c7 of this ,act of a requirement that future rentals shall be at a rate not less than #e per acre per year1 all before as determined by the ,secretary2 and 7,b7 by amending paragraph 7#c7 to read as follows3 7#c7 7,a7 payment of back royalties and the inclusion in a reinstated lease issued pursuant to the provisions of section #ag7;b7 of this ,act of a requirement for future royalties at a rate of not less than #afbc percent computed on a sliding scale based upon the average production per well per day1 at a rate which shall be not less than #d percentage points greater than the competitive royalty schedule then in force and used for royalty determination for competitive leases issued pursuant to such section as determined by the ,secretary3 ,provided1 ,that royalty on such reinstated lease shall be paid on all production removed or sold from such lease subsequent to the termination of the original lease2 7,b7 payment of back royalties and inclusion in a reinstated lease issued pursuant to the provisions of section #ag7;c7 of this ,act of a requirement for future royalties at a rate not less than #afbc percent3 ,provided1 ,that royalty on such reinstated lease shall be paid on all production removed or sold from such lease subsequent to the cancellation or termination of the original lease2 and 2 7#c7 in subsection 7f7-- 7,a7 in paragraph 7#a71 by striking in the same manner as the original lease issued pursuant to section #ag and inserting as a competitive or a noncompetitive oil and gas lease in the same manner as the original lease issued pursuant to subsection 7b7 or 7c7 of section #ag of this ,act2 7,b7 by adding at the end the following3 7#d7 ,except as otherwise provided in this section1 the issuance of a lease in lieu of an abandoned patented oil placer mining claim shall be treated as a noncompetitive oil and gas lease issued pursuant to section #ag7;c7 of this ,act4 2 7#d7 in subsection 7g71 by striking subsection 7d7 and inserting subsections 7d7 and 7j72 7#e7 by amending subsection 7h7 to read as follows3 7h7 ,royalty reductions 7#a7 ,in acting on a petition to issue a noncompetitive oil and gas lease1 under subsection 7j7 of this section or in response to a request filed after issuance of such a lease1 or both1 the ,secretary is authorized to reduce the royalty on such lease if in his judgment it is equitable to do so or the circumstances warrant such relief due to uneconomic or other circumstances which could cause undue hardship or premature termination of production4 7#b7 ,in acting on a petition for reinstatement pursuant to subsection 7d7 of this section or in response to a request filed after reinstatement1 or both1 the ,secretary is authorized to reduce the royalty in that reinstated lease on the entire leasehold or any tract or portion thereof segregated for royalty purposes if1 in his judgment1 there are uneconomic or other circumstances which could cause undue hardship or premature termination of production2 or because of any written action of the ,united ,states1 its agents or employees1 which preceded1 and was a major consideration in1 the lessee's expenditure of funds to develop the property under the lease after the rent had become due and had not been paid2 or if in the judgment of the ,secretary it is equitable to do so for any reason4 2 and 7#f7 by adding at the end the following3 7j7 ,issuance of noncompetitive oil and gas lease2 conditions ,where an unpatented oil placer mining claim validly located prior to ,february #bd1 #aibj1 which has been or is currently producing or is capable of producing oil or gas1 has been or is hereafter deemed conclusively abandoned for failure to file timely the required instruments or copies of instruments required by section #agdd of title #dc1 and it is shown to the satisfaction of the ,secretary that such failure was inadvertent1 justifiable1 or not due to lack of reasonable diligence on the part of the owner1 the ,secretary may issue1 for the lands covered by the abandoned unpatented oil placer mining claim1 a noncompetitive oil and gas lease1 consistent with the provisions of section #ag7;e7 of this ,act1 to be effective from the statutory date the claim was deemed conclusively abandoned4 ,issuance of such a lease shall be conditioned upon-- 7#a7 a petition for issuance of a noncompetitive oil and gas lease1 together with the required rental and royalty1 including back rental and royalty accruing from the statutory date of abandonment of the oil placer mining claim1 being filed with the ,secretary-- 7,a7 with respect to any claim deemed conclusively abandoned on or before ,january #ab1 #aihc1 on or before the one hundred and twentieth day after ,january #ab1 #aihc2 or 7,b7 with respect to any claim deemed conclusively abandoned after ,january #ab1 #aihc1 on or before the one hundred and twentieth day after final notification by the ,secretary or a court of competent jurisdiction of the determination of the abandonment of the oil placer mining claim2 7#b7 a valid lease not having been issued affecting any of the lands covered by the abandoned oil placer mining claim prior to the filing of such petition3 ,provided1 however1 ,that after the filing of a petition for issuance of a lease under this subsection1 the ,secretary shall not issue any new lease affecting any of the lands covered by such abandoned oil placer mining claim for a reasonable period1 as determined in accordance with regulations issued by him2 7#c7 a requirement in the lease for payment of rental1 including back rentals accruing from the statutory date of abandonment of the oil placer mining claim1 of not less than #e per acre per year2 7#d7 a requirement in the lease for payment of royalty on production removed or sold from the oil placer mining claim1 including all royalty on production made subsequent to the statutory date the claim was deemed conclusively abandoned1 of not less than #ab percent2 and 7#e7 compliance with the notice and reimbursement of costs provisions of paragraph 7#d7 of subsection 7e7 but addressed to the petition covering the conversion of an abandoned unpatented oil placer mining claim to a noncompetitive oil and gas lease4 4 #hjajc4 ,permit fees ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7 is further amended by adding at the end the following3 7r7 ,fee for commingling of production 7#a7 ,in general ,the ,secretary of the ,interior shall approve applications allowing for the commingling of production from two or more sources 7including the area of an oil and gas lease1 the area included in a drilling spacing unit1 a unit participating area1 a communitized area1 or non-,federal property7 before production reaches the point of royalty measurement regardless of ownership1 the royalty rates1 and the number or percentage of acres for each source if the applicant pays an application fee of #aj1jjj and agrees to install measurement devices for each source1 utilize an allocation method that achieves volume measurement uncertainty levels within plus or minus #b percent during the production phase reported on a monthly basis1 or utilize an approved periodic well testing methodology4 ,production from multiple oil and gas leases1 drilling spacing units1 communitized areas1 or participating areas from a single wellbore shall be considered a single source4 ,nothing in this subsection shall prevent the ,secretary of the ,interior from continuing the current practice of exercising discretion to authorize higher percentage volume measurement uncertainty levels if appropriate technical and economic justifications have been provided4 7#b7 ,revenue allocation ,fees received under this subsection shall be deposited into the ,treasury as miscellaneous receipts4 7s7 ,fees for permits-by-rule 7#a7 ,in general ,the ,secretary shall establish1 by regulation not later than #b years after the date of enactment of this subsection1 a permit-by-rule process under which a leaseholder may receive approval to drill for oil and gas if the leaseholder certifies compliance with such regulations and pays a fee of #e1jjj4 ,such permit-by-rule process shall allow drilling operations to commence no later than #de days after the leaseholder has filed a registration that certifies compliance with such regulations and paid the fee required by this paragraph4 7#b7 ,revenue allocation ,fees received under this subsection shall be deposited into the ,treasury as miscellaneous receipts4 4 #hjajd4 ,permitting fee for non-,federal land 7a7 ,in general ,notwithstanding section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf71 but subject to any applicable ,state requirements1 the ,secretary of the ,interior shall not require a permit to drill for an oil and gas lease under the ,mineral ,leasing ,act for an action occurring within an oil and gas drilling or spacing unit if the leaseholder pays a fee of #e1jjj and-- 7#a7 the ,federal ,government-- 7,a7 owns less than #ej percent of the minerals within the oil and gas drilling or spacing unit2 and 7,b7 does not own or lease the surface estate within the area directly impacted by the action2 or 7#b7 the well is located on non-,federal land overlying a non-,federal mineral estate1 but some portion of the wellbore traverses but does not produce from the ,federal mineral estate subject to the lease4 7b7 ,notification ,for each ,state permit to drill or drilling plan that would impact or extract oil and gas owned by the ,federal ,government-- 7#a7 each lessee of ,federal minerals in the unit1 or designee of a lessee1 shall-- 7,a7 notify the ,secretary of the ,interior of the submission of a ,state application for a permit to drill or drilling plan on submission of the application2 7,b7 provide a copy of the application described in subparagraph 7,a7 to the ,secretary of the ,interior not later than #e days after the date on which the permit or plan is submitted2 and 7,c7 pay to the ,secretary of the ,interior the #e1jjj fee referenced in subsection 7a7 of this section2 7#b7 each lessee1 designee of a lessee1 or applicable ,state shall notify the ,secretary of the ,interior of the approved ,state permit to drill or drilling plan not later than #de days after the date on which the permit or plan is approved2 and 7#c7 each lessee or designee of a lessee shall provide1 prior to commencing drilling operations1 agreements authorizing the ,secretary of the ,interior to enter non-,federal land1 as necessary1 for inspection and enforcement of the terms of the ,federal lease4 7c7 ,effect ,nothing in this section affects the amount of royalties due to the ,federal ,government from the production of the ,federal minerals within the oil and gas drilling or spacing unit4 7d7 ,revenue allocation ,fees received under this section shall be deposited into the ,treasury as miscellaneous receipts4 7e7 ,authority on non-,federal land ,section #ag7;g7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7;g77 is amended-- 7#a7 by striking the subsection designation and all that follows through ,secretary of the ,interior1 or in the first sentence and inserting the following3 7g7 ,regulation of surface disturbing activities 7#a7 ,in general ,the ,secretary of the ,interior1 or 2 and 7#b7 by adding at the end the following3 7#b7 ,authority on non-,federal land 7,a7 ,in general ,in the case of an oil and gas lease under this ,act on land described in subparagraph 7,b7 located within an oil and gas drilling or spacing unit1 nothing in this ,act authorizes the ,secretary of the ,interior to-- 7i7 require a bond to protect non-,federal land2 7ii7 enter non-,federal land without the consent of the applicable landowner2 7iii7 impose mitigation requirements2 or 7iv7 require approval for surface reclamation4 7,b7 ,land ,land referred to in subparagraph 7,a7 is land where-- 7i7 the ,federal ,government-- 7,i7 owns less than #ej percent of the minerals within the oil and gas drilling or spacing unit2 and 7,,ii7 does not own or lease the surface estate within the area directly impacted by the action2 7ii7 the well is located on non-,federal land overlying a non-,federal mineral estate1 but some portion of the wellbore enters and produces from the ,federal mineral estate subject to the lease2 or 7iii7 the well is located on non-,federal land overlying a non-,federal mineral estate1 but some portion of the wellbore traverses but does not produce from the ,federal mineral estate subject to the lease4 7,c7 ,no ,federal action ,an oil and gas exploration or production activity carried out under a lease described in subparagraph 7,a7-- 7i7 shall require no ,federal action2 and 7ii7 may commence #cj days after the leaseholder submits the ,state permit to the ,secretary4 4 #hjaje4 ,reinstate reasonable royalty rates 7a7 ,offshore oil and gas royalty rate ,section #h7;a77#a7 of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accg7;a77#a77 is amended-- 7#a7 in subparagraph 7,a71 by striking not less than #afbc percent1 but not more than #ahcd percent1 during the #aj-year period beginning on the date of enactment of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 and not less than #afbc percent thereafter1 and inserting not less than #ab4e percent1 but not more than #ahcd percent12 7#b7 in subparagraph 7,c71 by striking not less than #afbc percent1 but not more than #ahcd percent1 during the #aj-year period beginning on the date of enactment of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 and not less than #afbc percent thereafter1 and inserting not less than #ab4e percent1 but not more than #ahcd percent12 7#c7 in subparagraph 7,f71 by striking not less than #afbc percent1 but not more than #ahcd percent1 during the #aj-year period beginning on the date of enactment of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 and not less than #afbc percent thereafter1 and inserting not less than #ab4e percent1 but not more than #ahcd percent12 and 7#d7 in subparagraph 7,h71 by striking not less than #afbc percent1 but not more than #ahcd percent1 during the #aj-year period beginning on the date of enactment of the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 and not less than #afbc percent thereafter1 and inserting not less than #ab4e percent1 but not more than #ahcd percent14 7b7 ,onshore oil and gas royalty rates ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7 is amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#a77;,a71 by striking the ,act titled ,an ,act to provide for reconciliation pursuant to title ,,ii of ,s4 ,con4 ,res4 #ad1 #afb_/c and inserting subsection 7s71 #ab4e2 and 7,b7 in paragraph 7#b77;,a77ii71 by striking #afb_/c percent and inserting #afb_/c percent or1 in the case of a lease issued on or after the date of enactment of subsection 7s71 #ab4e percent2 7#b7 in subsection 7l71 by striking #afb_/c percent each place it appears and inserting #afb_/c percent or1 in the case of a lease issued on or after the date of enactment of subsection 7s71 #ab4e percent2 and 7#c7 in subsection 7n77#a77;,c71 by striking #afb_/c percent and inserting #afb_/c percent or1 in the case of a lease issued on or after the date of enactment of subsection 7s71 #ab4e percent4 #b ,geothermal #hjaaa4 ,geothermal leasing ,section #d7;b7 of the ,geothermal ,steam ,act of #aigj 7#cj ,u4,s4,c4 #ajjc7;b77 is amended-- 7#a7 in paragraph 7#b71 by striking #b years and inserting year2 and 7#b7 by adding at the end the following3 7#e7 ,replacement sales ,if a lease sale under paragraph 7#b7 for a year is canceled or delayed1 the ,secretary of the ,interior shall conduct a replacement sale during the same year4 7#f7 ,requirement ,in conducting a lease sale under paragraph 7#b7 in a ,state described in that paragraph1 the ,secretary of the ,interior shall offer all nominated parcels eligible for geothermal development and utilization under a land use plan developed or revised under section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf that is in effect for the ,state4 4 #hjaab4 ,geothermal royalties ,section #e7;a77#a7 of the ,geothermal ,steam ,act of #aigj 7#cj ,u4,s4,c4 #ajjd7;a77#a77 is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 by inserting with respect to each electric generating facility producing electricity1 before not less than2 and 7,b7 by inserting by by such facility after produced2 and 7#b7 in subparagraph 7,b7-- 7,a7 by inserting with respect to each electric generating facility producing electricity1 before not less than2 and 7,b7 by inserting by by such facility after produced4 #c ,alaska #hjaba4 ,coastal plain oil and gas leasing 7a7 ,definitions ,in this section3 7#a7 ,coastal ,plain ,the term ,coastal ,plain has the meaning given the term in section #bjjja7;a7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#b7 ,oil and gas program ,the term oil and gas program means the oil and gas program established under section #bjjja7;b77#b7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note74 7#c7 ,secretary ,the term ,secretary means the ,secretary of the ,interior4 7b7 ,administration ,not later than #cj days after the date of enactment of this ,act1 the ,secretary shall-- 7#a7 withdraw-- 7,a7 the supplemental environmental impact statement described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,final ,coastal ,plain ,oil and ,gas ,leasing ,program ,supplemental ,environmental ,impact ,statement1 ,alaska 7#hi ,fed4 ,reg4 #hhhje 7,november #h1 #bjbd772 and 7,b7 the record of decision described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,record of ,decision for the ,final ,supplemental ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#hi ,fed4 ,reg4 #ajajdb 7,december #ac1 #bjbd772 and 7#b7 reinstate-- 7,a7 the environmental impact statement described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,final ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#hd ,fed4 ,reg4 #ejdgb 7,september #be1 #bjai772 and 7,b7 the record of decision described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,record of ,decision for the ,final ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#he ,fed4 ,reg4 #eaged 7,august #ba1 #bjbj774 7c7 ,reissuance of cancelled leases 7#a7 ,acceptance of bids ,not later than #cj days after the date of enactment of this ,act1 the ,secretary shall1 without modification or delay-- 7,a7 accept the highest valid bid for each ,coastal ,plain lease tract for which a valid bid was received on ,january #f1 #bjba1 pursuant to the requirement to hold the first lease sale under section #bjjja7;c77#a77;,a7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note72 and 7,b7 provide the appropriate lease form to each successful bidder under subparagraph 7,a7 to execute and return to the ,secretary4 7#b7 ,lease issuance ,on receipt of an executed lease form under paragraph 7#a77;,b7 and payment in accordance with that lease of the rental for the first year1 the balance of the bonus bid 7unless deferred71 and any required bond or security from the successful bidder1 the ,secretary shall promptly issue to the successful bidder a fully executed lease1 in accordance with-- 7,a7 the applicable regulations1 as in effect on ,january #f1 #bjba2 and 7,b7 the terms and conditions of the record of decision described in subsection 7b77#b77;,b74 7#c7 ,terms and conditions ,leases reissued pursuant to this subsection shall include the terms and conditions from the record of decision described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,record of ,decision for the ,final ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#he ,fed4 ,reg4 #eaged 7,august #ba1 #bjbj774 7#d7 ,exception ,this subsection shall not apply to any bid for which a lease was issued and subsequently relinquished by the successful bidder prior to the date of enactment of this ,act4 7d7 ,lease sales required 7#a7 ,in general ,subject to paragraph 7#b71 in addition to the lease sales required under section #bjjja7;c77#a77;,a7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #cadc note71 the ,secretary shall conduct not fewer than #d lease sales area-wide under the oil and gas program by not later than #aj years after the date of the enactment of this ,act4 7#b7 ,sale acreages2 schedule ,the ,secretary shall offer-- 7,a7 an initial lease sale under paragraph 7#a7 not later than #a year after the date of the enactment of this ,act2 7,b7 a second lease sale under paragraph 7#a7 not later than #c years after the date of the enactment of this ,act2 7,c7 a third lease sale under paragraph 7#a7 not later than #e years after the date of the enactment of this ,act2 7,d7 a fourth lease sale under paragraph 7#a7 not later than #g years after the date of the enactment of this ,act2 and 7,e7 7i7 not fewer than #djj1jjj acres area-wide in each lease sale1 including those areas that have the highest potential for the discovery of hydrocarbons2 or 7ii7 the total number of unleased acres subject to the provisions of this section if that total number of available acres is less than #djj1jjj acres4 7#c7 ,leasing certainty ,the record of decision described in subsection 7b77#b77;,b7 shall be considered to satisfy the requirements of-- 7,a7 the ,alaska ,national ,interest ,lands ,conservation ,act2 7,b7 the ,national ,environmental ,policy ,act of #aifi2 7,c7 ,public ,law #aae-ig2 7,d7 the ,endangered ,species ,act of #aigc2 7,e7 subchapter ,,ii of chapter #e of title #e1 ,united ,states ,code1 and chapter #g of title #e1 ,united ,states ,code2 and 7,f7 the ,marine ,mammal ,protection ,act of #aigb4 7e7 ,lease issuance ,leases shall be reissued or issued under subsections 7c7 and 7d7-- 7#a7 not later than #fj days after payment by the successful bidder of the remainder of the bonus bid1 if any1 and the annual rental for the first lease year2 7#b7 in accordance with the applicable regulations1 as in effect on ,january #f1 #bjba2 and 7#c7 in accordance with the terms and conditions from the record of decision described in the notice of availability of the ,bureau of ,land ,management entitled ,notice of ,availability of the ,record of ,decision for the ,final ,environmental ,impact ,statement for the ,coastal ,plain ,oil and ,gas ,leasing ,program1 ,alaska 7#he ,fed4 ,reg4 #eaged 7,august #ba1 #bjbj774 7f7 ,geophysical surveys ,not later than #cj days after the date on which the ,secretary receives a complete application pursuant to section #caeb4a of title #dc1 ,code of ,federal ,regulations 7or any successor regulations71 to conduct oil and gas geophysical exploration operations in the ,coastal ,plain1 the ,secretary shall approve such application4 7g7 ,receipts ,notwithstanding section #ce of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aia7 and section #bjjja7;b77#e7 of ,public ,law #aae-ig 7#af ,u4,s4,c4 #ffh;dd note71 of the amount of adjusted bonus1 rental1 and royalty receipts derived from the oil and gas program and operations on the ,coastal ,plain pursuant to this section-- 7#a7 7,a7 for fiscal years #bjbe through #bjcd1 #ej percent shall be paid to the ,state of ,alaska2 and 7,b7 for fiscal year #bjce and thereafter1 #ij percent shall be paid to the ,state of ,alaska2 and 7#b7 the balance shall be deposited into the ,treasury as miscellaneous receipts4 7h7 ,judicial preclusion 7#a7 ,in general ,except as provided in paragraph 7#b71 no court shall have jurisdiction to review any action taken by the ,secretary1 the ,administrator of the ,environmental ,protection ,agency1 or a ,state or municipal government administrative agency to-- 7,a7 reissue a lease pursuant to subsection 7c7 or issue a lease under a lease sale conducted under subsection 7d72 or 7,b7 grant or issue a right-of-way1 easement1 authorization1 permit1 verification1 biological opinion1 incidental take statement1 or other approval for a lease reissued pursuant to subsection 7c7 or issued under a lease sale conducted under subsection 7d71 whether reissued or issued prior to1 on1 or after the date of the enactment of this ,act1 and including any lawsuit or any other action pending in a court as of the date of enactment of this ,act4 7#b7 ,petition by leaseholder 7,a7 ,in general ,a leaseholder or the ,state of ,alaska may obtain a review of an alleged failure by the ,secretary to act in accordance with this section or with any law pertaining to granting or issuing a lease1 right-of-way1 easement1 authorization1 permit1 verification1 biological opinion1 incidental take statement1 or other approval related to a lease under this section by filing a written petition with a court of competent jurisdiction seeking an order4 7,b7 ,deadlines ,if a court of competent jurisdiction finds pursuant to subparagraph 7,a7 that an agency has failed to act in accordance with this section or with any law pertaining to granting or issuing a lease1 right-of-way1 easement1 authorization1 permit1 verification1 biological opinion1 incidental take statement1 or other approval related to a lease under this section1 the court shall set a schedule and deadline for the agency to act as soon as practicable1 which shall not exceed #ij days from the date on which the order of the court is issued1 unless the court determines a longer time period is necessary to comply with applicable law4 #d ,coal #hjada4 ,coal leasing 7a7 ,mandatory leasing and other required approvals ,not later than #ij days after the date of enactment of this ,act in the case of a pending application1 or not later than #ij days after the date of submission in the case of an application submitted after the date of the enactment of this ,act1 the ,secretary of the ,interior shall-- 7#a7 with respect to each qualified application-- 7,a7 if not previously published for public comment1 publish any required environmental review2 7,b7 finalize the fair market value of the applicable coal tract2 7,c7 hold a lease sale with respect to the applicable coal tract2 7,d7 take all other intermediate actions necessary to grant the qualified application2 and 7,e7 after completing the actions required by subparagraphs 7,a7 through 7,d71 grant the qualified application and issue the applicable lease to the person that submitted the qualified application if that person submitted the highest bid in the lease sale held under subparagraph 7,c72 and 7#b7 with respect to previously issued coal leases1 grant any additional approvals of the ,department of the ,interior required for mining activities to commence4 7b7 ,leases for ,known ,recoverable ,coal ,resources ,notwithstanding section #b7;a77#c77;,a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7;a77#c77;,a77 and section #bjb7;a7 of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab7;a771 not later than #ij days after the date of enactment of this ,act1 the ,secretary of the ,interior shall make available for lease known recoverable coal resources of not less than #d1jjj1jjj additional acres on ,federal land west of the #ajjth meridian located in the #dh contiguous ,states and ,alaska1 but which shall not include any ,federal land within-- 7#a7 a ,national ,monument2 7#b7 a ,national ,recreation ,area2 7#c7 a component of the ,national ,wilderness ,preservation ,system2 7#d7 a component of the ,national ,wild and ,scenic ,rivers ,system2 7#e7 a component of the ,national ,trails ,system2 7#f7 a ,national ,conservation ,area2 7#g7 a unit of the ,national ,wildlife ,refuge ,system2 7#h7 a unit of the ,national ,fish ,hatchery ,system2 7#i7 a unit of the ,national ,park ,system2 7#aj7 a ,national ,preserve2 7#aa7 a ,national ,seashore or ,national ,lakeshore2 7#ab7 a ,national ,historic ,site2 7#ac7 a ,national ,memorial2 7#ad7 a ,national ,battlefield1 ,national ,battlefield ,park1 ,national ,battlefield ,site1 or ,national ,military ,park2 or 7#ae7 a ,national ,historical ,park4 7c7 ,definitions ,in this section3 7#a7 ,coal lease ,the term coal lease means a lease entered into by the ,united ,states as lessor1 through the ,bureau of ,land ,management1 and an applicant on ,bureau of ,land ,management ,form #cdjj-jab1 or a successor form that contains terms of a coal lease4 7#b7 ,qualified application ,the term qualified application means an application for a coal lease pending as of the date of enactment of this ,act or submitted within #ij days thereafter under the lease by application program administered by the ,bureau of ,land ,management pursuant to the ,mineral ,leasing ,act4 #hjadb4 ,future coal leasing ,secretarial ,order #ccch1 issued by the ,secretary of the ,interior on ,january #ae1 #bjaf1 or any other actions limiting the ,federal coal leasing program1 shall have no force or effect4 #hjadc4 ,coal royalty 7a7 ,rate ,section #g7;a7 of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bjg7;a77 is amended by striking #aba_/b per centum and inserting #aba_/b percent1 except such amount shall be not more than #g percent during the period that begins on the date of enactment of subsection 7s7 of section #ag and ends ,september #cj1 #bjcd14 7b7 ,retroactivity ,the amendment made by subsection 7a7 shall apply to a coal lease-- 7#a7 issued under section #b of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7 before1 on1 or after the date of the enactment of this subtitle2 and 7#b7 that has not been terminated4 7c7 ,advance royalties 7#a7 ,in general ,with respect to a lease issued under section #b of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bja7 for which the lessee has paid advance royalties under section #g7;b7 of that ,act 7#cj ,u4,s4,c4 #bjg7;b771 the ,secretary of the ,interior shall provide to the lessee a credit for the difference between the amount paid by the lessee in advance royalties for the lease before the date of the enactment of this subtitle and the amount the lessee would have been required to pay if the amendment made by subsection 7a7 had been made before the lessee paid advance royalties for the lease4 7#b7 ,refund of excess credits ,if a credit owed to a lessee pursuant to this subsection for prior payment of advance royalties is in excess of royalties owed at the conclusion of the term of the lease1 the ,secretary shall reimburse the lessee an amount equal to the credit less any royalties owed during that term4 #hjadd4 ,authorization to mine ,federal minerals 7a7 ,in general ,all ,federal coal reserves leased under ,federal ,coal ,lease ,,mtm #igihh located within the covered ,federal land are authorized to be mined in accordance with the ,bull ,mountains ,mining ,plan ,modification4 7b7 ,definitions ,in this section3 7#a7 ,bull ,mountains ,mining ,plan ,modification ,the term ,bull ,mountains ,mining ,plan ,modification means the ,mine ,no4 #a1 ,amendment #c mining plan modification for ,federal coal lease ,,mtm #igihh described in the memorandum of the ,department of the ,interior titled ,recommendation regarding the previously approved mining plan modification for ,federal ,lease ,,mtm-#igihh at ,signal ,peak ,energy1 ,,llc's ,bull ,mountains ,mine ,no4#a1 located in ,musselshell and ,yellowstone ,counties1 ,montana 7,november #ah1 #bjbj74 7#b7 ,covered ,federal land ,the term covered ,federal land means the following land comprising approximately #hjj acres3 7,a7 ,the ,,ne #a_/d of sec4 #h1 ,t4 #f ,n41 ,r4 #bg ,e41 ,montana ,principal ,meridian4 7,b7 ,the ,,sw #a_/d of sec4 #aj1 ,t4 #f ,n41 ,r4 #bg ,e41 ,montana ,principal ,meridian4 7,c7 ,the ,w 1 ,,se #a_/d of sec4 #bb1 ,t4 #f ,n41 ,r4 #bg ,e41 ,montana ,principal ,meridian4 #e ,,nepa #hjaea4 ,project sponsor opt-in fees for environmental reviews ,the ,national ,environmental ,policy ,act of #aifi is amended by inserting after section #aaa 7#db ,u4,s4,c4 #dccf;e7 the following3 #aab4 ,project sponsor opt-in fees for environmental reviews 7a7 ,process 7#a7 ,project sponsor ,a project sponsor who intends to pay a fee under this section for the preparation1 or supervision of the preparation1 of an environmental assessment or environmental impact statement with respect to the project of the project sponsor shall submit to the ,council-- 7,a7 a description of the project2 and 7,b7 a declaration of whether the project sponsor intends to prepare the environmental assessment or environmental impact statement under section #ajg7;f7 of this title4 7#b7 ,notice of amount of fee ,not later than #ae days after the receipt of the information described in paragraph 7#a71 the ,council shall provide to the project sponsor that submitted such information notice of the amount of the fee1 as determined under subsection 7b74 7#c7 ,payment of fee ,a project sponsor may pay a fee under this section after receipt of the notice described in paragraph 7#b74 7#d7 ,deadline for environmental reviews for which a fee is paid ,notwithstanding section #ajg7;g77#a7-- 7,a7 an environmental assessment for which a fee was paid under this section shall be completed by not later than #f months after the sooner of1 as applicable1 the dates described in clauses 7i71 7ii71 and 7iii7 of section #ajg7;g77#a77;,b72 and 7,b7 an environmental impact statement for which a fee was paid under this section shall be completed by not later than #a year after the sooner of1 as applicable1 the dates described in clauses 7i71 7ii71 and 7iii7 of section #ajg7;g77#a77;,a74 7b7 ,fee amount ,the amount of a fee under this section shall be-- 7#a7 in the case of an environmental assessment or environmental impact statement to be prepared by the lead agency1 #abe percent of the anticipated costs to prepare the environmental assessment or environmental impact statement2 and 7#b7 in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section #ajg7;f71 #abe percent of the anticipated costs to supervise preparation of1 and 7as applicable7 prepare1 the environmental assessment or environmental impact statement4 7c7 ,judicial review 7#a7 ,,ea2 ,,eis ,there shall be no judicial review of an environmental assessment or environmental impact statement for which a fee is paid under this section4 7#b7 ,,fonsi2 ,,rod ,an action for judicial review of a finding of no significant impact or record of decision that is associated with an environmental assessment or environmental impact statement described in paragraph 7#a7 may not challenge the finding of no significant impact or record of decision based on an alleged issue with the environmental assessment or environmental impact statement4 7d7 ,revenue allocation ,fees received under this section shall be deposited into the ,treasury as miscellaneous receipts4 4 #hjaeb4 ,rescission relating to environmental and climate data collection ,the unobligated balance of any amounts made available under section #fjdja of ,public ,law #aag-afi is rescinded4 #f ,miscellaneous #hjafa4 ,protest fees ,section #ag of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #bbf7 is further amended by adding at the end the following3 7t7 ,protest filing fee 7#a7 ,in general ,before processing any protest under this ,act1 the ,secretary shall collect a filing fee in the amount described in paragraph 7#b7 from the protestor to recover the cost for processing documents filed for the protest4 7#b7 ,amount ,the amount described in this paragraph is calculated as follows3 7,a7 ,for each protest filed in a submission not exceeding #aj pages in length1 the base filing fee shall be #aej4 7,b7 ,for each protest filed in a submission exceeding #aj pages in length1 in addition to the base filing fee1 an assessment of #e per page in excess of #aj pages shall apply4 7,c7 ,for each protest filed in a submission that includes more than one oil and gas lease parcel1 right-of-way1 or application for permit to drill1 an additional assessment of #aj per additional lease parcel1 right-of-way1 or application for permit to drill shall apply4 7#c7 ,adjustment 7,a7 ,in general ,beginning on ,january #a1 #bjbf1 and annually thereafter1 the ,secretary shall adjust the filing fees established in this subsection to whole dollar amounts to reflect changes in the ,producer ,price ,index1 as published by the ,bureau of ,labor ,statistics1 for the previous #ab months4 7,b7 ,publication of adjusted filing fees ,at least #cj days before an adjustment to a filing fee under this paragraph takes effect1 the ,secretary shall publish notification of the adjustment in the ,federal ,register4 7#d7 ,revenue allocation ,all revenues collected under this paragraph shall be deposited in the ,treasury as miscellaneous receipts4 4 #g ,offshore oil and gas leasing #hjaga4 ,mandatory offshore oil and gas lease sales 7a7 ,in general 7#a7 ,gulf of ,america 7,a7 ,in general ,notwithstanding the #bjbd-bjbi ,national ,outer ,continental ,shelf ,oil and ,gas ,leasing ,program1 the ,secretary shall hold not fewer than #cj lease sales in the ,gulf of ,america during the #ae-year period beginning on the date of the enactment of this section4 7,b7 ,location requirement ,for each lease sale held under this paragraph1 the ,secretary may offer for lease only an area identified as the ,proposed ,final ,program ,area in ,figure ,s-#a of the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program referenced in the notice of availability published by the ,bureau of ,ocean ,energy ,management titled ,notice of ,availability of the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program 7#ha ,fed4 ,reg4 #hdfab2 published ,november #bc1 #bjaf74 7,c7 ,acreage requirement ,for each lease sale held under this paragraph1 the ,secretary shall offer for lease-- 7i7 not fewer than #hj1jjj1jjj acres2 or 7ii7 if there are fewer than #hj1jjj1jjj acres that are unleased1 all such unleased acres4 7,d7 ,timing requirement ,of the not fewer than #cj lease sales required under this paragraph1 the ,secretary shall hold not fewer than #a lease sale on or before each of the following dates3 7i7 ,december #ae1 #bjbe4 7ii7 ,march #ae1 #bjbf4 7iii7 ,august #ae1 #bjbf4 7iv7 ,march #ae1 #bjbg4 7v7 ,august #ae1 #bjbg4 7vi7 ,march #ae1 #bjbh4 7vii7 ,august #ae1 #bjbh4 7viii7 ,march #ae1 #bjbi4 7ix7 ,august #ae1 #bjbi4 7x7 ,march #ae1 #bjcj4 7xi7 ,august #ae1 #bjcj4 7xii7 ,march #ae1 #bjca4 7xiii7 ,august #ae1 #bjca4 7xiv7 ,march #ae1 #bjcb4 7xv7 ,august #ae1 #bjcb4 7xvi7 ,march #ae1 #bjcc4 7xvii7 ,august #ae1 #bjcc4 7xviii7 ,march #ae1 #bjcd4 7xix7 ,august #ae1 #bjcd4 7xx7 ,march #ae1 #bjce4 7xxi7 ,august #ae1 #bjce4 7xxii7 ,march #ae1 #bjcf4 7xxiii7 ,august #ae1 #bjcf4 7xxiv7 ,march #ae1 #bjcg4 7xxv7 ,august #ae1 #bjcg4 7xxvi7 ,march #ae1 #bjch4 7xxvii7 ,august #ae1 #bjch4 7xxviii7 ,march #ae1 #bjci4 7xxix7 ,august #ae1 #bjci4 7xxx7 ,march #ae1 #bjdj4 7,e7 ,lease terms and conditions 7i7 ,in general ,for each lease sale held under this paragraph1 the ,secretary shall1 except as provided in clause 7iii71 offer the same lease form1 lease terms1 economic conditions1 and stipulations #d through #aj as contained in the ,bureau of ,ocean ,energy ,management final notice of sale titled ,gulf of ,mexico ,outer ,continental ,shelf ,region-,wide ,oil and ,gas ,lease ,sale #bed 7#he ,fed4 ,reg4 #hjaj2 published ,february #ab1 #bjbj74 7ii7 ,update ,the ,secretary is authorized to update stipulations #a through #c of the final notice of sale titled ,gulf of ,mexico ,outer ,continental ,shelf ,region-,wide ,oil and ,gas ,lease ,sale #bed 7#he ,fed4 ,reg4 #hjaj2 published ,february #ab1 #bjbj7 to reflect current conditions for lease sales held under this paragraph4 7iii7 ,deepwater term ,the primary term for a lease in water depths of #hjj meters or deeper issued as a result of a sale held under this paragraph shall be #aj years4 7#b7 ,cook ,inlet ,planning ,area 7,a7 ,in general ,notwithstanding the #bjbd-bjbi ,national ,outer ,continental ,shelf ,oil and ,gas ,leasing ,program1 the ,secretary shall hold not fewer than #f lease sales in the ,cook ,inlet ,planning ,area during the #aj-year period beginning on the date of the enactment of this section4 7,b7 ,location requirement ,for each lease sale held under this paragraph1 the ,secretary may offer for lease only an area identified in ,figure ,s-#b of the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program referenced in the notice of availability published by the ,bureau of ,ocean ,energy ,management titled ,notice of ,availability of the #bjag-bjbb ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program 7#ha ,fed4 ,reg4 #hdfab2 published ,november #bc1 #bjaf74 7,c7 ,acreage requirement ,for each lease sale held under this paragraph1 the ,secretary shall offer for lease-- 7i7 not fewer than #a1jjj1jjj acres2 or 7ii7 if there are fewer than #a1jjj1jjj acres that are unleased1 all such unleased acres4 7,d7 ,timing requirement ,of the not fewer than #f lease sales required under this paragraph1 the ,secretary shall hold not fewer than #a lease sale on or before each of the following dates3 7i7 ,march #ae1 #bjbf4 7ii7 ,march #ae1 #bjbg4 7iii7 ,august #ae1 #bjbh4 7iv7 ,march #ae1 #bjcj4 7v7 ,august #ae1 #bjca4 7vi7 ,march #ae1 #bjcb4 7,e7 ,lease terms and conditions ,for each lease sale held under this paragraph1 the ,secretary shall offer the same lease form1 lease terms1 economic conditions1 and stipulations as contained in the final notice of sale titled ,outer ,continental ,shelf ,cook ,inlet1 ,alaska1 ,oil and ,gas ,lease ,sale #bdd 7#hb ,fed4 ,reg4 #bcafc2 published ,may #bb1 #bjag74 7,f7 ,revenue sharing ,notwithstanding section #h7;g7 and #i of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accg7;g7 and #acch71 and beginning in fiscal year #bjce1 of the bonuses1 rents1 royalties1 and other revenues derived from leases issued pursuant to this paragraph-- 7i7 #ij percent shall be paid to the ,state of ,alaska2 and 7ii7 #aj percent shall be deposited in the ,treasury as miscellaneous receipts4 7b7 ,lease sales held under ,proposed ,final ,program ,the lease sales held under this section shall be in addition to the lease sales held under the ,proposed ,final ,program for the #bjbd-bjbi ,national ,outer ,continental ,shelf ,oil and ,gas ,leasing ,program referenced in the notice of availability published by the ,bureau of ,ocean ,energy ,management titled ,notice of ,availability of the #bjbd-bjbi ,national ,outer ,continental ,shelf ,oil and ,gas ,leasing ,proposed ,final ,program and ,final ,programmatic ,environmental ,impact ,statement 7#hh ,fed4 ,reg4 #fggih2 published ,october #b1 #bjbc74 7c7 ,other requirements ,during the period beginning on the date of the enactment of this section and ending on the date that is #b years after the date on which the last lease sale required to be held under this section is held1 with respect to each lease sale held1 lease issued1 and any activity that requires a ,federal authorization and is associated with a lease issued pursuant to this title1 the ,outer ,continental ,shelf ,lands ,act1 or section #ejbfd of ,public ,law #aag-afi in the ,gulf of ,america-- 7#a7 adherence with the ,biological ,opinion shall satisfy the ,secretary's obligations under the ,endangered ,species ,act of #aigc and the ,marine ,mammal ,protection ,act of #aigb2 7#b7 the final programmatic environmental impact statement referenced in the notice of availability titled ,final ,programmatic ,environmental ,impact ,statement for the #bjag-bjbb ,outer ,continental ,shelf 7,,ocs7 ,oil and ,gas ,leasing ,program 7#ha ,fed4 ,reg4 #hchgj2 published ,november #bb1 #bjaf71 the ,record of ,decision related to such final programmatic environmental impact statement1 and the final environmental impact statement referenced in the notice of availability titled ,final ,environmental ,impact ,statement for ,outer ,continental ,shelf1 ,gulf of ,mexico1 #bjag-bjbb ,oil and ,gas ,lease ,sales #bdi1 #bej1 #bea1 #beb1 #bec1 #bed1 #bef1 #beg1 #bei1 and #bfa 7#hb ,fed4 ,reg4 #accfc2 published ,march #aj1 #bjag7 shall satisfy the ,secretary's obligations under the ,national ,environmental ,policy ,act of #aifi and division ,a of subtitle ,,iii of title #ed1 ,united ,states ,code2 and 7#c7 the consistency determinations prepared by the ,bureau of ,ocean ,energy ,management under section #cjg of the ,coastal ,zone ,management ,act of #aigb 7#af ,u4,s4,c4 #adef7 for ,lease ,sale #bfa for the ,states of ,texas1 ,louisiana1 ,mississippi1 ,alabama1 and ,florida shall satisfy the ,secretary's obligations under that section 7#af ,u4,s4,c4 #adef74 7d7 ,issuance of leases ,if the ,secretary receives an acceptable bid for an area offered in a lease sale held under this section1 the ,secretary shall-- 7#a7 in accordance with section #h of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accg71 accept the highest acceptable bid for such area2 and 7#b7 not later than #ij days after the date on which the applicable lease sale ends1 issue a lease of the area to the highest responsible qualified bidder4 7e7 ,nomination of areas for inclusion in lease sale by ,governor 7#a7 ,in general ,the ,secretary shall establish a process through which the ,governor of a ,state may nominate for leasing under a lease sale held under this section an area of the outer ,continental ,shelf that is-- 7,a7 adjacent to the waters of the ,state2 and 7,b7 unleased and available for leasing4 7#b7 ,inclusion of nominated area ,if under paragraph 7#a7 the ,governor of a ,state nominates an area described in that paragraph for leasing under a lease sale held under this section1 the ,secretary shall include the area in the next scheduled lease sale under subsection 7a77#a77;,d74 7f7 ,geological and geophysical surveys ,not later than #cj days after the date on which the ,secretary receives a complete application pursuant to section #eea4e of title #cj1 ,code of ,federal ,regulations 7as in effect on ,september #bb1 #bjae71 to conduct a geological or geophysical survey pursuant to oil and gas activities on the outer ,continental ,shelf1 the ,secretary shall approve such application4 7g7 ,lease ,sale #bei and ,lease ,sale #bfa leases 7#a7 ,leasing revenue certainty ,a lease awarded under ,lease ,sale #bei or ,lease ,sale #bfa1 which has been fully executed by the ,secretary1 shall not be set aside1 vacated1 enjoined1 suspended1 or cancelled except in accordance with section #e of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #accd74 7#b7 ,no additional terms or conditions ,the ,secretary shall not impose any additional terms or conditions on a lease awarded under ,lease ,sale #bei or ,lease ,sale #bfa1 which has been fully executed by the ,secretary1 that were not included in the ,bureau of ,ocean ,energy ,management final notice of sale titled ,gulf of ,mexico ,outer ,continental ,shelf ,oil and ,gas ,lease ,sale #bei 7#hh ,fed4 ,reg4 #abdjd2 published ,feb4 #bg1 #bjbc7 or the final notice of sale titled ,gulf of ,mexico ,outer ,continental ,shelf ,oil and ,gas ,lease ,sale #bfa 7#hh ,fed4 ,reg4 #hjgej2 published on ,nov4 #bj1 #bjbc74 7h7 ,judicial review ,section #bc7;c77#b7 of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #acdi7;c77#b77 is amended to read as follows3 7#b7 ,any action of the ,secretary to approve1 require modification of1 or disapprove any exploration plan1 development and production plan1 bidding procedure1 lease sale1 lease issuance1 or permit or authorization related to oil and gas exploration1 development1 or production under this ,act1 or any inaction by the ,secretary resulting in the failure to hold a lease sale under any ,federal law requiring oil and gas lease sales on the outer ,continental ,shelf1 shall be subject to judicial review only in a ,united ,states court of appeals for a circuit in which an affected ,state is located4 4 7i7 ,definitions ,in this section3 7#a7 ,acceptable bid ,the term acceptable bid means a bid that meets the requirements of the document published by the ,bureau of ,ocean ,energy ,management titled ,summary of ,procedures for ,determining ,bid ,adequacy at ,offshore ,oil and ,gas ,lease ,sales ,effective ,march #bjaf1 with ,central ,gulf of ,mexico ,sale #bda and ,eastern ,gulf of ,mexico ,sale #bbf4 7#b7 ,biological ,opinion ,the term ,biological ,opinion-- 7,a7 means the biological opinion issued by the ,national ,marine ,fisheries ,service titled ,biological ,opinion on the ,federally ,regulated ,oil and ,gas ,program ,activities in the ,gulf of ,mexico and the incidental take statement associated with such biological opinion 7published ,march #ab1 #bjbj1 and updated ,april #bf1 #bjba72 and 7,b7 does not include sections #c4c4a through #c4c4c of such biological opinion4 7#c7 ,lease ,the term lease means an oil and gas lease4 7#d7 ,lease sale #bei ,the term ,lease ,sale #bei means the lease sale held by the ,bureau of ,ocean ,energy ,management on ,march #bi1 #bjbc4 7#e7 ,lease ,sale #bfa ,the term ,lease ,sale #bfa means the lease sale held by the ,bureau of ,ocean ,energy ,management on ,december #bj1 #bjbc4 7#f7 ,outer ,continental ,shelf ,the term outer ,continental ,shelf has the meaning given such term in section #b of the ,outer ,continental ,shelf ,lands ,act 7#dc ,u4,s4,c4 #acca74 7#g7 ,secretary ,the term ,secretary means the ,secretary of the ,interior4 #hjagb4 ,offshore commingling ,the ,secretary of the ,interior shall approve operator requests to commingle production from multiple reservoirs within a single wellbore completed on the ,outer ,continental ,shelf of the ,gulf of ,america unless conclusive evidence establishes that such commingling-- 7#a7 could not be conducted in a safe manner2 or 7#b7 would result in the ultimate recovery from such formations being reduced4 #hjagc4 ,limitations on amount of distributed qualified outer ,continental ,shelf revenues ,section #aje7;f77#a7 of the ,gulf of ,mexico ,energy ,security ,act of #bjjf 7#dc ,u4,s4,c4 #acca note7 is amended-- 7#a7 in subparagraph 7,b71 by striking and at the end2 7#b7 in subparagraph 7,c71 by striking #bjee4 and inserting #bjbd22 and 7#c7 by adding at the end the following3 7,d7 #fej1jjj1jjj for each of fiscal years #bjbe through #bjcd2 and 7,e7 #ejj1jjj1jjj for each of fiscal years #bjce through #bjee4 4 #h ,renewable energy #hjaha4 ,renewable energy fees on ,federal lands 7a7 ,acreage rent for wind and solar rights-of-way 7#a7 ,in general ,under the second sentence of section #ejd7;g7 of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agfd7;g771 the ,secretary shall1 subject to paragraph 7#c7 and not later than ,january #a of each calendar year1 collect from the holder of a right-of-way for a renewable energy project an acreage rent in an amount based on the equation described in paragraph 7#b74 7#b7 ,calculation of acreage rent rate 7,a7 ,equation ,the amount of an acreage rent collected under paragraph 7#a7 shall be determined using the following equation3 ,acreage rent ,a ,b 77#a ,c7,d774 7,b7 ,definitions ,for purposes of subparagraph 7,a73 7i7 ,the letter ,a means the ,per-,acre ,rate4 7ii7 ,the letter ,b means the ,encumbrance ,factor4 7iii7 ,the letter ,c means the ,annual ,adjustment ,factor4 7iv7 ,the letter ,d means the year in the term of the right-of-way4 7#c7 ,payment until production ,the holder of a right-of-way for a renewable energy project shall pay an acreage rent collected under paragraph 7#a7 until the date on which energy generation begins4 7b7 ,capacity fees 7#a7 ,in general ,the ,secretary shall1 subject to paragraph 7#b71 annually collect a capacity fee from the holder of a right-of-way for a renewable energy project based on the amount described in paragraph 7#b74 7#b7 ,calculation of capacity fee ,the amount of a capacity fee collected under paragraph 7#a7 shall be equal to the greater of-- 7,a7 an amount equal to the acreage rent described in subsection 7a72 and 7,b7 #d4eh percent of the gross proceeds from the sale of electricity produced by the renewable energy project4 7#c7 ,multiple-use reduction factor 7,a7 ,application ,the holder of a right-of-way for a wind energy generation project may request that the ,secretary apply a #aj-percent ,multiple-,use ,reduction ,factor to the amount of a capacity fee determined under paragraph 7#b7 by submitting to the ,secretary an application for approval4 7,b7 ,approval ,the ,secretary may approve an application submitted under subparagraph 7,a7 if not less than #be percent of the land within the area of the right-of-way is authorized for use1 occupancy1 or development with respect to an activity other than the generation of wind energy for the entirety of the year in which the capacity fee is collected4 7,c7 ,late determination ,if the ,secretary approves an application under subparagraph 7,b7 for a wind energy generation project after the date on which the holder of the right-of-way for the project begins paying a capacity fee1 the ,secretary shall apply the ,multiple-,use ,reduction ,factor to the capacity fee in the following years4 ,under this subparagraph1 the ,secretary may not refund the holder of a right-of-way for the difference in the amount of a capacity fee paid in a previous year4 7c7 ,late payment fee2 termination 7#a7 ,in general ,the ,secretary may charge the holder of a right-of-way for a renewable energy project a late payment fee if the ,secretary does not receive payment for the acreage rent under subsection 7a7 or the capacity fee under subsection 7b7 by the date that is #ae days after the date on which the payment was due4 7#b7 ,termination of right-of-way ,the ,secretary may terminate a right-of-way for a renewable energy project if the ,secretary does not receive payment for the acreage rent under subsection 7a7 or the capacity fee under subsection 7b7 by the date that is #ij days after the date on which the payment was due4 7d7 ,revenue accuracy1 transparency1 and accountability ,the ,secretary shall document1 verify1 and make publicly available the respective amount of wind and solar energy revenues collected under this section on the ,department of the ,interior's ,natural ,resources ,revenue ,data website4 7e7 ,ensuring fee certainty ,section #cajc of the ,energy ,act of #bjbj 7#dc ,u4,s4,c4 #cjjc7 is repealed4 7f7 ,definitions ,in this section3 7#a7 ,annual adjustment factor ,the term ,annual ,adjustment ,factor means #c percent4 7#b7 ,encumbrance factor ,the term ,encumbrance ,factor means-- 7,a7 #ajj percent for solar energy generation facilities2 and 7,b7 an amount determined by the ,secretary not less than #aj percent for wind energy generation facilities4 7#c7 ,per-acre rate ,the term ,per-,acre ,rate means the average of per-acre pastureland rental rates published in the ,cash ,rents ,survey by the ,national ,agricultural ,statistics ,service for the ,state in which the right-of-way is located over the #e calendar-year period preceding the issuance or renewal of the right-of-way4 7#d7 ,project ,the term project means a system described in section #bhja4i7;a77#d7 of title #dc1 ,code of ,federal ,regulations 7as such section is in effect on the date of the enactment of this ,act74 7#e7 ,public lands ,the term public lands means-- 7,a7 public lands as such term is defined in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb72 and 7,b7 the lands of the ,national ,forest ,system as described in section #aa7;a7 of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afji7;a774 7#f7 ,renewable energy project ,the term renewable energy project means a project located on public lands that uses wind or solar energy to generate energy4 7#g7 ,right-of-way ,the term right-of-way has the meaning given such term in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb74 7#h7 ,secretary ,the term ,secretary means-- 7,a7 the ,secretary of the ,interior with respect to land controlled or administered by the ,secretary of the ,interior2 or 7,b7 the ,secretary of ,agriculture with respect to the lands of the ,national ,forest ,system controlled or administered by the ,secretary of ,agriculture4 #hjahb4 ,renewable energy revenue sharing 7a7 ,disposition of revenue 7#a7 ,disposition of revenues ,beginning on ,january #a1 #bjbf1 the amounts collected from a renewable energy project as bonus bids1 rentals1 fees1 or other payments under a right-of-way1 permit1 lease1 or other authorization shall be-- 7,a7 deposited in the general fund of the ,treasury2 and 7,b7 without further appropriation or fiscal year limitation1 allocated as follows3 7i7 #be percent shall be paid from amounts in the general fund of the ,treasury to the ,state within the boundaries of which the revenue is derived4 7ii7 #be percent shall be paid from amounts in the general fund of the ,treasury to each county within the boundaries of which the revenue is derived1 to be allocated among each such county based on the percentage of land from which the revenue is derived4 7#b7 ,payments to states and counties 7,a7 ,in general ,the amounts paid to ,states and counties under paragraph 7#a7 shall be used consistent with section #ce of the ,mineral ,leasing ,act 7#cj ,u4,s4,c4 #aia74 7,b7 ,payments in lieu of taxes ,a payment to a county under paragraph 7#a7 shall be in addition to a payment in lieu of taxes received by the county under chapter #fi of title #ca1 ,united ,states ,code4 7,c7 ,timing ,the amounts required to be paid under paragraph 7#a77;,b7 for an applicable fiscal year shall be made available not later than the fiscal year that immediately follows the fiscal year for which the amounts were collected4 7b7 ,definitions ,in this section3 7#a7 ,covered land ,the term covered land means land that is-- 7,a7 public lands administered by the ,secretary2 and 7,b7 not excluded from the development of solar or wind energy under-- 7i7 a land use plan2 or 7ii7 other ,federal law4 7#b7 ,public lands ,the term public lands means-- 7,a7 public lands as such term is defined in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb72 and 7,b7 lands of the ,national ,forest ,system as described in section #aa7;a7 of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afji7;a774 7#c7 ,renewable energy project ,the term renewable energy project means a system described in section #bhja4i7;a77#d7 of title #dc1 ,code of ,federal ,regulations 7as such section is in effect on the date of the enactment of this ,act71 located on covered land that uses wind or solar energy to generate energy4 7#d7 ,secretary ,the term ,secretary means-- 7,a7 the ,secretary of the ,interior with respect to land controlled or administered by the ,secretary of the ,interior2 or 7,b7 the ,secretary of ,agriculture with respect to the lands of the ,national ,forest ,system controlled or administered by the ,secretary of ,agriculture4 ,b ,water1 ,wildlife1 and ,fisheries #hjbja4 ,rescission of funds for investing in coastal communities and climate resilience ,there is hereby rescinded the unobligated balance of funds made available by section #djjja of ,public ,law #aag-afi4 #hjbjb4 ,rescission of funds for facilities of ,national ,oceanic and ,atmospheric ,administration and national marine sanctuaries ,there is hereby rescinded the unobligated balance of funds made available by section #djjjb of ,public ,law #aag-afi4 #hjbjc4 ,surface water storage enhancement ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,interior1 acting through the ,commissioner of ,reclamation1 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #b1jjj1jjj1jjj1 to remain available through ,september #cj1 #bjcd1 for construction and associated activities that increase the capacity of existing ,bureau of ,reclamation surface water storage facilities1 in a manner as determined by the ,secretary3 ,provided1 ,that1 for the purposes of section #bjc of the ,reclamation ,reform ,act of #aihb 7#dc ,u4,s4,c4 #cij;cc7 or section #cdjd7;a7 of the ,reclamation ,projects ,authorization and ,adjustment ,act of #aiib 7,public ,law #ajb-ege71 a contract or agreement entered into pursuant to this section shall not be treated as a new or amended contract4 ,none of the funds provided under this section shall be reimbursable or subject to matching or cost-share requirements4 #hjbjd4 ,water conveyance enhancement ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,interior1 acting through the ,commissioner of ,reclamation1 for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #ejj1jjj1jjj1 to remain available through ,september #cj1 #bjcd1 for construction and associated activities that restore or increase the capacity of existing ,bureau of ,reclamation conveyance facilities1 in a manner as determined by the ,secretary4 ,none of the funds provided under this section shall be reimbursable or subject to matching or cost-share requirements4 ,c ,federal ,lands #hjcja4 ,rescission of ,forest ,service ,funds ,paragraph 7#d7 of section #bcjja7;a7 of ,public ,law #aag-afi is repealed and all unobligated balances of amounts made available under such paragraph are hereby rescinded4 #hjcjb4 ,rescission of ,national ,park ,service and ,bureau of ,land ,management ,funds ,there is hereby rescinded the unobligated balances of amounts made available by section #ejbba of ,public ,law #aag-afi4 #hjcjc4 ,rescission of ,bureau of ,land ,management and ,national ,park ,service ,funds ,there is hereby rescinded the unobligated balances of amounts made available by section #ejbbb of ,public ,law #aag-afi4 #hjcjd4 ,rescission of ,national ,park ,service ,funds ,there is hereby rescinded the unobligated balances of amounts made available by section #ejbbc of ,public ,law #aag-afi4 #hjcje4 ,celebrating ,america's #bejth ,anniversary ,in addition to amounts otherwise available1 there is appropriated to the ,secretary of the ,interior for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available through fiscal year #bjbh-- 7#a7 #aej1jjj1jjj for events1 celebrations1 and activities related to the observance and commemoration of the #bejth anniversary of the founding of the ,united ,states2 and 7#b7 #dj1jjj1jjj to carry out ,executive ,order #acicd of ,july #c1 #bjbj 7#he ,fed4 ,reg4 #daafe71 ,executive ,order #acigh of ,january #ah1 #bjba 7#hf ,fed4 ,reg4 #fhji71 and ,executive ,order #adahi of ,january #bi1 #bjbe 7#ij ,fed4 ,reg4 #hhdi7 to establish and maintain a statuary park to be known as the ,national ,garden of ,american ,heroes4 #hjcjf4 ,long-,term ,contracts for the ,forest ,service 7a7 ,in general ,for each of fiscal years #bjbe through #bjcd1 the ,chief of the ,forest ,service 7in this section referred to as the ,chief7 shall enter into not less than one long-term contract or agreement with private persons or other public or private entities under section #ad7;a7 of the ,national ,forest ,management ,act 7#af ,u4,s4,c4 #dgb;a7a77 with respect to covered ,national ,forest ,system lands in each region of the ,forest ,service that contains covered ,national ,forest ,system lands4 7b7 ,terms 7#a7 ,in general ,except as provided in paragraphs 7#b7 and 7#c71 the ,chief shall enter into contracts or agreements under subsection 7a7 in accordance with section #cijc of title #da1 ,united ,states ,code1 and section #ad of the ,national ,forest ,management ,act 7#af ,u4,s4,c4 #dgb;a74 7#b7 ,contract length ,the period of a contract or agreement under subsection 7a7 shall be for at least #bj years1 with options for extensions and renewals as determined by the ,chief4 7#c7 ,cancellation ceilings ,a contract or agreement entered into under subsection 7a7 shall include provisions for a cancellation ceiling consistent with section #fjd7;d7 of the ,healthy ,forests ,restoration ,act of #bjjc 7#af ,u4,s4,c4 #feia;c7d774 7c7 ,receipts ,any monies derived from an agreement or contract under this section by the ,chief shall be deposited in the general fund of the ,treasury4 7d7 ,covered national forest system lands defined ,in this section1 the term covered ,national ,forest ,system lands means the proclaimed ,national ,forest ,system lands reserved or withdrawn from the public domain of the ,united ,states4 #hjcjg4 ,long-,term ,contracts for the ,bureau of ,land ,management 7a7 ,in general ,for each of fiscal years #bjbe through #bjcd1 the ,director of the ,bureau of ,land ,management 7in this section referred to as the ,director7 shall enter into not less than one long-term contract or agreement with private persons or other public or private entities under section #a of the ,materials ,act of #aidg 7#cj ,u4,s4,c4 #fja7 with respect to vegetative materials on covered public lands4 7b7 ,terms 7#a7 ,in general ,except as provided in paragraphs 7#b7 and 7#c71 the ,director shall enter into contracts or agreements under subsection 7a7 in accordance with section #cijc of title #da1 ,united ,states ,code1 and section #b7;a7 of the ,materials ,act of #aidg 7#cj ,u4,s4,c4 #fjb7;a774 7#b7 ,contract length ,the period of a contract or agreement under subsection 7a7 shall be for at least #bj years1 with options for extensions and renewals as determined by the ,director4 7#c7 ,cancellation ceilings ,a contract or agreement entered into under subsection 7a7 shall include provisions for a cancellation ceiling consistent with section #fjd7;d7 of the ,healthy ,forests ,restoration ,act of #bjjc 7#af ,u4,s4,c4 #feia;c7d774 7c7 ,location ,in selecting locations to enter into long-term contracts or agreements under subsection 7a71 the ,director shall prioritize areas with no existing wood processing infrastructure4 7d7 ,receipts ,any monies derived from an agreement or contract under this section by the ,director shall be deposited in the general fund of the ,treasury4 7e7 ,covered public lands defined ,the term covered public lands has the meaning given the term public lands in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb71 except that the term includes ,coos ,bay ,wagon ,road ,grant lands and ,oregon and ,california ,railroad ,grant lands4 #hjcjh4 ,timber production for the ,forest ,service 7a7 ,in general ,not later than #a year after the date of enactment of this title1 the ,secretary of ,agriculture1 acting through the ,chief of the ,forest ,service or their designee1 shall direct timber harvest on covered ,national ,forest ,system lands in amounts that-- 7#a7 in total1 equal or exceed the volume that is #be percent higher than the average of the total volume sold on such lands between fiscal years #bjbj through #bjbd2 and 7#b7 are in accordance with the applicable forest plan1 including the allowable sale quantity or probable sale quantity1 as applicable1 of timber applicable to such lands on the date of enactment of this title4 7b7 ,definitions ,in this section3 7#a7 ,covered ,national ,forest ,system lands 7,a7 ,in general ,except as provided in subparagraph 7,b71 the term covered ,national ,forest ,system lands means the proclaimed ,national ,forest ,system lands reserved or withdrawn from the public domain of the ,united ,states4 7,b7 ,exclusions ,the term covered ,national ,forest ,system lands does not include lands-- 7i7 that are included in the ,national ,wilderness ,preservation ,system2 7ii7 that are located within a national or ,state-specific inventoried roadless area established by the ,secretary of ,agriculture through regulation1 unless-- 7,i7 the forest management activity to be carried out under such authority is consistent with the forest plan applicable to the area2 or 7,,ii7 the activity is allowed under the applicable roadless rule governing such lands1 including-- 7aa7 the ,idaho roadless rule under subpart ,c of part #bid of title #cf1 ,code of ,federal ,regulations2 7bb7 the ,colorado roadless rule under subpart ,d of part #bid of title #cf1 ,code of ,federal ,regulations2 or 7cc7 any other roadless rule developed after the date of the enactment of this section by the ,secretary with respect to a specific ,state2 or 7iii7 on which timber harvesting for any purpose is prohibited by ,federal statute4 7#b7 ,forest plan ,the term forest plan means a land and resource management plan prepared by the ,forest ,service for a unit of the ,national ,forest ,system pursuant to section #f of the ,forest and ,rangeland ,renewable ,resources ,planning ,act of #aigd 7#af ,u4,s4,c4 #afjd74 #hjcji4 ,timber ,production for the ,bureau of ,land ,management 7a7 ,in general ,not later than #a year after the date of enactment of this title1 the ,secretary of the ,interior1 acting through the ,director of the ,bureau of ,land ,management or their designee1 shall direct timber harvest on covered public lands in amounts that-- 7#a7 in total1 equal or exceed the volume that is #be percent higher than the average of the total volume sold on such lands between fiscal years #bjbj through #bjbd2 and 7#b7 are in accordance with the applicable forest plan4 7b7 ,definitions ,in this section3 7#a7 ,covered public lands 7,a7 ,in general ,except as provided in subparagraph 7,b71 the term covered public lands has the meaning given the term public lands in section #ajc of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agjb71 except that the term includes ,coos ,bay ,wagon ,road ,grant lands and ,oregon and ,california ,railroad ,grant lands4 7,b7 ,exclusions ,the term covered public lands does not include lands-- 7i7 that are included in the ,national ,wilderness ,preservation ,system2 or 7ii7 on which timber harvesting for any purpose is prohibited by ,federal statute4 7#b7 ,forest plan ,the term forest plan means a land use plan prepared by the ,bureau of ,land ,management for public lands pursuant to section #bjb of the ,federal ,land ,policy and ,management ,act of #aigf 7#dc ,u4,s4,c4 #agab74 ,,ix ,committee on ,oversight and ,government ,reform #ijjja4 ,elimination of the ,,fers annuity supplement for certain employees 7a7 ,in general ,section #hdba7;a7 of title #e1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a71 by inserting separated from service under section #hdbe or entitled to an annuity under subsection 7d7 or 7e7 of section #hdab of this title after individual2 and 7#b7 in paragraph 7#b71 by inserting separated from service under section #hdbe or entitled to an annuity under subsection 7d7 or 7e7 of section #hdab of this title after an individual4 7b7 ,applicability ,the amendments made by this section shall begin to apply on ,january #a1 #bjbh1 and shall not apply with respect to any individual entitled to an annuity supplement under section #hdba of title #e1 ,united ,states ,code1 prior to such date4 #ijjjb4 ,election for at-will employment and lower ,,fers contributions for new ,federal civil service hires 7a7 ,election 7#a7 ,in general ,subchapter ,i of chapter #cc of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 #cccj;g4 ,election for at-will employment and lower ,,fers contributions 7a7 ,election 7#a7 ,in general ,not later than the last day of the probationary period 7if any7 for an individual initially appointed to a covered position after the date of the enactment of this section1 such individual may make an irrevocable election to be employed on an at-will basis1 subject to the requirements of this section4 7#b7 ,failure to make election ,an individual who does not make the election under paragraph 7#a7 shall be subject to the requirements of section #hdbb7;a77#c77;,d74 7b7 ,at-will employment ,notwithstanding chapter #dc1 #ga1 or #ge of this title1 any individual who makes an affirmative election under subsection 7a77#a7 shall-- 7#a7 be considered an at-will employee2 and 7#b7 may be subject to an adverse action up to and including removal1 without notice or right to appeal1 by the head of the agency at which the individual is employed for good cause1 bad cause1 or no cause at all4 7c7 ,application of other laws ,notwithstanding any other requirement of this section1 this section shall not be construed to reduce1 extinguish1 or otherwise effect any right or remedy available to any individual who elects to be an at-will employee under subsection 7a77#a7 under any of the following provisions of law3 7#a7 ,the protections relating to prohibited personnel practices 7as that term is defined in section #bcjb74 7#b7 ,the ,congressional ,accountability ,act of #aiie1 in the case of employees of the legislative branch who are subject to this section4 7d7 ,covered position ,in this section1 the term covered position-- 7#a7 means-- 7,a7 any position in the competitive service2 7,b7 a career appointee position in the ,senior ,executive ,service2 7,c7 a position in the excepted service2 and 7#b7 does not include-- 7,a7 any position excepted from the competitive service because of its confidential1 policy-determining1 policy-making1 or policy-advocating character2 7,b7 any position excluded from the coverage of section #bcjb 7by operation of subsection 7a77#b77;,b7 of such section7 or chapter #ge2 or 7,c7 any position subject to mandatory separation under section #hcce or #hdbe4 4 7#b7 ,clerical amendment ,the table of sections for such subchapter is amended by adding after the item relating to section #cccj;f the following3 #cccj;g4 ,election for at-will employment and lower ,,fers contributions4 4 7b7 ,increase in ,,fers contributions ,section #hdbb7;a7 of title #e1 ,united ,states ,code1 is amended by adding at the end the following3 7,d7 ,the applicable percentage under this paragraph for civilian service by any individual who elects not to be employed on an at-will basis under section #cccj;g shall be equal to the percentage required under subparagraph 7,c71 increased by #e percentage points4 4 7c7 ,application ,this section and the amendments made by this section shall apply to individuals initially appointed to positions in the civil service subject to such section and amendments appointed on or after the date of the enactment of this ,act4 #ijjjc4 ,filing fee for ,merit ,systems ,protection ,board claims and appeals 7a7 ,in general ,section #ggja of title #e1 ,united ,states ,code1 is amended-- 7#a7 in redesignating subsection 7k7 as subsection 7l72 and 7#b7 by inserting after subsection 7j7 the following3 7k7 7#a7 ,the ,board shall establish and collect a filing fee to be paid by any employee1 former employee1 or applicant for employment filing a claim or appeal with the ,board under this title1 or under any other law1 rule1 or regulation1 consistent with the requirements of this subsection4 7#b7 ,the filing fee under paragraph 7#a7 shall-- 7,a7 be in an amount equal to the filing fee for a civil action1 suit1 or proceeding under section #aiad7;a7 of title #bh2 7,b7 be paid on the date the individual submits a claim or appeal to the ,board2 and 7,c7 if the individual is the prevailing party under such claim or appeal1 be returned to such individual4 7#c7 ,the filing fee under this subsection shall not be required for any-- 7,a7 action brought by the ,special ,counsel under section #abad1 #abae1 or #abaf2 or 7,b7 any claim or appeal of a prohibited personnel practice described in section #bcjb7;b77#h7 or #bcjb7;b77#i77;,a77i71 7,b71 7,c71 or 7,d7 or in section #abba4 7#d7 ,on the date that a claim or appeal with respect to which the individual is not the prevailing party has not been appealed and is no longer appealable because the time for taking an appeal has expired1 or which has been appealed under section #ggjc and the appeals process for which is completed1 the fee collected under paragraph 7#a7 shall1 except as provided in paragraph 7#b77;,c71 be deposited into the miscellaneous receipts of the ,treasury4 4 7b7 ,application ,the fee required under the amendment made by subsection 7a7 shall apply to any claim or appeal filed with the ,merit ,systems ,protection ,board after the date that is #c months after the date of the enactment of this section4 #ijjjd4 ,,fehb protection 7a7 ,,fehb improvements 7#a7 ,definitions ,in this subsection3 7,a7 ,director ,the term ,director means the ,director of the ,office of ,personnel ,management4 7,b7 ,employing office ,the term employing office has the meaning given the term in section #hij4aja7;a7 of title #e1 ,code of ,federal ,regulations1 or any successor regulation4 7,c7 ,health benefits plan2 member of family ,the terms health benefits plan and member of family have the meanings given those terms in section #hija of title #e1 ,united ,states ,code4 7,d7 ,inspector ,general ,the term ,inspector ,general means the ,inspector ,general of the ,office of ,personnel ,management4 7,e7 ,open season ,the term open season means an open season described in section #hij4cja7;f7 of title #e1 ,code of ,federal ,regulations1 or any successor regulation4 7,f7 ,program ,the term ,program means the health insurance programs carried out under chapter #hi of title #e1 ,united ,states ,code1 including the program carried out under section #hijc;c of that title4 7,g7 ,qualifying life event ,the term qualifying life event has the meaning given the term in section #hib4aja of title #e1 ,code of ,federal ,regulations1 or any successor regulation4 7#b7 ,verification requirements 7,a7 ,in general ,not later than #a year after the date of the enactment of this ,act1 the ,director shall issue regulations and implement a process to verify-- 7i7 the veracity of any qualifying life event through which an enrollee in the ,program seeks to add a member of family with respect to the enrollee to a health benefits plan under the ,program2 and 7ii7 that1 when an enrollee in the ,program seeks to add a member of family with respect to the enrollee to the health benefits plan of the enrollee under the ,program1 including during any open season1 the individual so added is a qualifying member of family with respect to the enrollee4 7,b7 ,record retention ,the process implemented under subparagraph 7,a7 shall require the records used for a verification described in such subparagraph under such process with respect to an individual enrolled in a health benefits plan under the ,program to be provided to the ,office of ,personnel ,management and retained by the ,office of ,personnel ,management until the expiration of a six-year period beginning after the date of such verification in which such individual is not enrolled in a health benefits plan under the ,program4 7#c7 ,fraud risk assessment ,in any fraud risk assessment conducted with respect to the ,program on or after the date of the enactment of this ,act1 the ,director shall include an assessment of individuals who are enrolled in1 or covered under1 a health benefits plan under the ,program even though those individuals are not eligible to be so enrolled or covered4 7#d7 ,family member eligibility verification audit 7,a7 ,in general ,during the #e-year period beginning #a year after the date of the enactment of this ,act1 the ,director shall conduct a comprehensive audit regarding members of family who are covered under an enrollment in a health benefits plan under the ,program4 7,b7 ,contents ,in conducting an audit required by subparagraph 7,a71 the ,director shall review marriage certificates1 birth certificates1 and other appropriate documents that are necessary to determine eligibility to enroll in a health benefits plan under the ,program4 7,c7 ,record retention ,all records pertaining to the eligibility of an individual to be enrolled in1 or covered under1 a health benefits plan under the ,program obtained by the ,director in the audit required by subparagraph 7,a7 shall be retained by the ,office of ,personnel ,management until the expiration of a six-year period beginning after the date of such audit in which such individual is not enrolled in1 or covered under1 a health benefits plan under the ,program4 7,d7 ,referral to ,inspector ,general ,the ,director shall refer any instances of individuals enrolled in1 or covered under1 a health benefits plan under the ,program who are not eligible to be so enrolled or covered that are identified in the audit required by subparagraph 7,a7 to the ,inspector ,general4 7#e7 ,disenrollment or removal 7,a7 ,in general ,not later than #f months after the date of the enactment of this ,act1 the ,director shall develop a process by which any individual enrolled in1 or covered under1 a health benefits plan under the ,program who is not eligible to be so enrolled or covered shall be disenrolled or removed from enrollment in a health benefits plan under the ,program4 7,b7 ,notify ,inspector ,general ,the ,director shall notify the ,inspector ,general of each individual disenrolled or removed from enrollment in a health benefits plan under the ,program under the process developed under subparagraph 7,a74 7b7 ,earned benefits and healthcare administrative services associated oversight and audit funding 7#a7 ,in general ,section #hiji7;a77#b7 of title #e1 ,united ,states ,code1 is amended by striking ,congress4 and inserting ,congress1 except that the amounts authorized under subsection 7b77#b7 for the ,office shall not be subject to the limitations that may be specified annually by ,congress44 7#b7 ,oversight ,section #hiji7;b7 of title #e1 ,united ,states ,code1 is amended-- 7,a7 by redesignating paragraph 7#b7 as paragraph 7#e72 and 7,b7 by inserting after paragraph 7#a7 the following3 7#b7 ,in addition to the funds provided under paragraph 7#a71 amounts of all contributions shall be available for the ,office to develop1 maintain1 and conduct ongoing eligibility verification and oversight over the enrollment and eligibility systems with respect to benefits under this chapter1 including the ,postal ,service ,health ,benefits ,program under section #hijc;c4 ,amounts for the ,office under this paragraph shall not be available in excess of the following amounts in the following fiscal years3 7,a7 ,in fiscal year #bjbf1 #cf1gib1jjj4 7,b7 ,in fiscal year #bjbg1 #dd1gcc1afa4 7,c7 ,in fiscal year #bjbh1 #ej1icj1ggh4 7,d7 ,in fiscal year #bjbi1 #ed1aih1bch4 7,e7 ,in fiscal year #bjcj1 #ed1hee1dbe4 7,f7 ,in fiscal year #bjca1 #ef1jfb1bdd4 7,g7 ,in fiscal year #bjcb1 #eg1bie1fac4 7,h7 ,in fiscal year #bjcc1 #eh1eef1aag4 7,i7 ,in fiscal year #bjcd1 #ei1hdd1cea4 7,j7 ,in fiscal year #bjce and each fiscal year thereafter1 the amount equal to the dollar limit for the immediately preceding fiscal year1 increased by #b4b4 percent4 7#c7 ,in fiscal year #bjbf1 #hj1jjj1jjj1 to be derived from all contributions and to remain available until expended1 shall be available for the ,office to conduct the audit required under section #ijjjd7;a77#d7 of the ,act titled #8,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad'4 7#d7 ,amounts of all contributions shall be available for the ,office of ,personnel ,management ,office of the ,inspector ,general to conduct oversight associated with activities under this chapter 7including the ,postal ,service ,health ,benefits ,program under section #hijc;c71 including activities associated with enrollment and eligibility in these programs and any associated audit activities as required under section #ijjjd of the ,act titled #8,an ,act to provide for reconciliation pursuant to title ,,ii of ,h4 ,con4 ,res4 #ad'4 ,amounts for the ,office of the ,inspector ,general under this paragraph shall not be available in excess of the following amounts in the following fiscal years3 7,a7 ,in fiscal year #bjbf1 #e1jij1bgh4 7,b7 ,in fiscal year #bjbg and each fiscal year thereafter1 the amount equal to the dollar limit for the immediately preceding fiscal year1 increased by #b4b percent4 4 ,x ,committee on ,transportation and ,infrastructure #ajjjja4 ,coast ,guard assets necessary to secure the maritime border and interdict migrants and drugs 7a7 ,in general ,for the purpose of the acquisition1 sustainment1 improvement1 and operation of ,united ,states ,coast ,guard assets1 in addition to amounts otherwise made available1 there is appropriated to the ,commandant of the ,coast ,guard for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #ega1ejj1jjj for fixed wing aircraft and spare parts1 training simulators1 support equipment1 and program management for such aircraft2 7#b7 #a1bhc1jjj1jjj for rotary wing aircraft and spare parts1 training simulators1 support equipment1 and program management for such aircraft2 7#c7 #adj1jjj1jjj for long-range unmanned aircraft systems and base stations1 support equipment1 and program management for such systems2 7#d7 #d1cjj1jjj1jjj for ,offshore ,patrol ,cutters and spare parts and program management for such ,cutters2 7#e7 #a1jjj1jjj1jjj for ,fast ,response ,cutters and spare parts and program management for such ,cutters2 7#f7 #d1cjj1jjj1jjj for ,polar ,security ,cutters and spare parts and program management for such ,cutters2 7#g7 #d1igh1jjj1jjj for ,arctic ,security ,cutters and domestic icebreakers and spare parts and program management for such ,cutters and icebreakers2 7#h7 #c1aed1ejj1jjj for design1 planning1 engineering1 construction of1 and program management for shoreside infrastructure1 of which-- 7,a7 #djj1jjj1jjj is provided for hangers and maintenance and crew facilities for the fixed wing aircraft for which funds are appropriated under paragraph 7#a7 and rotary wing aircraft for which funds are appropriated under paragraph 7#b72 7,b7 #b1cbi1ejj1jjj is provided for homeports for the ,cutters for which funds are appropriated under paragraphs 7#d71 7#e71 7#f71 and 7#g71 ,national ,security ,cutters1 and other ,fast ,response ,cutters2 and 7,c7 #dbe1jjj1jjj is provided for design1 planning1 engineering1 construction of1 and program management for enlisted boot camp barracks1 multi-use training centers1 and other related facilities2 7#i7 #a1cjj1jjj1jjj for aviation1 cutter1 shoreside facility depot maintenance1 and ,c#e;,i service maintenance1 of which #ejj1jjj1jjj is provided to acquire1 procure1 or construct a floating dry dock under subsection 7b7 and conduct channel dredging necessary to allow ,cutters for which funds are appropriated under paragraph 7#d7 and ,national ,security ,cutters to be maintained and repaired in such dry dock2 and 7#aj7 #ahj1jjj1jjj for equipment and services for maritime domain awareness1 of which #ge1jjj1jjj is provided to contract the services of1 acquire1 or procure autonomous maritime systems4 7b7 ,requirements 7#a7 ,in general ,except as provided in paragraph 7#b71 the ,commandant may not acquire1 procure1 or construct a floating dry dock for the ,coast ,guard ,yard with amounts appropriated under subsection 7a74 7#b7 ,permissible acquisition1 procurement1 or construction methods ,notwithstanding paragraph 7#a7 of this subsection and section #aaje7;a7 of title #ad1 ,united ,states ,code1 the ,commandant may1 through ,september #cj1 #bjcj-- 7,a7 provide for an entity other than the ,coast ,guard to contract for the acquisition1 procurement1 or construction of a floating dry dock by contract1 purchase1 or other agreement2 7,b7 construct a floating dry dock at the ,coast ,guard ,yard2 or 7,c7 acquire or procure a commercially available floating dry dock4 7#c7 ,floating dry dock defined ,in this section1 the term floating dry dock means equipment that is-- 7,a7 documented under chapter #aba of title #df1 ,united ,states ,code2 and 7,b7 capable of meeting the lifting and maintenance requirements of an ,offshore ,patrol ,cutter or a ,national ,security ,cutter4 7c7 ,limitation ,not more than #ae percent of the amounts provided in paragraph 7#i7 of subsection 7a7 shall be available for design1 planning1 and engineering of the facilities described in such paragraph4 7d7 ,application ,in carrying out acquisitions or procurements for which funds are appropriated under subsection 7a71 sections #aaca1 #aacb1 and #aacc of title #ad1 ,united ,states ,code1 shall not apply4 7e7 ,entity other than the ,coast ,guard ,notwithstanding section #aaje7;a7 of title #ad1 ,united ,states ,code1 in carrying out acquisition1 procurement1 or construction of ,arctic ,security ,cutters or domestic icebreakers for which funds are appropriated under subsection 7a77#g71 the ,commandant may provide for an entity other than the ,coast ,guard to contract for such acquisition1 procurement1 or construction4 7f7 ,compliance with applicable reporting requirements ,none of the amounts provided in-- 7#a7 this section may be obligated or expended during any fiscal year in which the ,commandant is not compliant with sections #eajb and #eajc 7excluding section #eajc7;e77 of title #ad1 ,united ,states ,code2 and 7#b7 paragraphs 7#a7 and 7#b7 of subsection 7a7 may be obligated or expended until the ,commandant provides the report required under section #aabag of the ,james ,m4 ,inhofe ,national ,defense ,authorization ,act for ,fiscal ,year #bjbc 7,public ,law #aag-bfc7 to the ,committee on ,transportation and ,infrastructure of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation of the ,senate4 7g7 ,notification requirement ,the ,commandant shall notify the ,committee on ,transportation and ,infrastructure of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation of the ,senate not less than #a week prior to taking any procurement actions impacting estimated costs or timelines for acquisitions or procurements funded with amounts appropriated under this section4 7h7 ,expenditure plan ,not later than #ij days after the date of enactment of this ,act1 the ,commandant shall submit to the ,committee on ,transportation and ,infrastructure of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation of the ,senate a detailed expenditure plan1 including projected project timelines for each acquisition and procurement funded under this section and a list of project locations to be funded under paragraphs 7#h7 and 7#i7 of subsection 7a74 7i7 ,exception ,if the ,president authorizes an exception under section #aaea7;b7 of title #ad1 ,united ,states ,code1 for any ,coast ,guard vessel1 or the hull or superstructure of such vessel for which funds are appropriated under paragraphs 7#d7 through 7#g7 of subsection 7a71 no such funds shall be obligated until the ,president submits to the ,committee on ,transportation and ,infrastructure of the ,house of ,representatives and the ,committee on ,commerce1 ,science1 and ,transportation of the ,senate a written explanation of the circumstances requiring such an exception in the national security interest1 including-- 7#a7 a confirmation that there are insufficient qualified ,united ,states shipyards to meet the national security interest without such exception2 and 7#b7 actions taken by the ,president to enable qualified ,united ,states shipyards to meet national security requirements prior to the issuance of such an exception4 #ajjjjb4 ,vessel tonnage duties ,section #fjcja of title #df1 ,united ,states ,code1 is amended-- 7#a7 in subsection 7a7 by striking 1 for fiscal years #bjjf through #bjaj1 and #b cents per ton1 not to exceed a total of #aj cents per ton per year1 for each fiscal year thereafter12 and 7#b7 in subsection 7b7 by striking 1 for fiscal years #bjjf through #bjaj1 and #f cents per ton1 not to exceed a total of #cj cents per ton per year1 for each fiscal year thereafter14 #ajjjjc4 ,registration fee on motor vehicles 7a7 ,in general ,chapter #a of title #bc1 ,united ,states ,code1 is amended by adding at the end the following3 #ahj4 ,registration fee on motor vehicles4 7a7 ,in general ,the ,administrator of the ,federal ,highway ,administration shall impose for each year the following registration fee amounts on the owner of a vehicle registered for operation by a ,state motor vehicle department3 7#a7 #bej for a covered electric vehicle4 7#b7 #ajj for a covered hybrid vehicle4 7b7 ,withholding of funds for noncompliance ,the ,administrator shall withhold1 from amounts required to be apportioned to any ,state under section #ajd7;b71 an amount equal to #abe percent to the amount required to be remitted under subsection 7c77#b74 ,the ,administrator shall withhold the amount on the first day of each fiscal year beginning after ,september #cj1 #bjbf1 in which the ,state does not meet the requirements of subsection 7c74 7c7 ,collection and remittance of fee 7#a7 ,collection of fee ,a ,state motor vehicle department shall-- 7,a7 incorporate the collection of the fees established under subsection 7a7 into the vehicle registration and renewal processes administered by such department1 so long as such fees are imposed for each year in which the fees are required2 or 7,b7 obtain approval from the ,administrator to establish an alternate means of compliance for the collection of such fees that is acceptable to the ,administrator4 7#b7 ,remittance of fee ,not later than #cj days after the last day of each month1 a ,state motor vehicle department shall remit to the ,administrator the balance of the total fee amounts collected under this section in the preceding month less the portion reserved for administrative expenses under subsection 7e74 7d7 ,fee assessment ,the amounts specified in subsection 7a7 shall be increased on an annual basis to account for the rate of inflation each fiscal year in accordance with the ,consumer ,price ,index for ,all ,urban ,consumers of the ,bureau of ,labor ,statistics4 7e7 ,administrative expenses ,in any fiscal year in which a ,state is in compliance with this section1 such ,state may retain an amount not to exceed #a percent of the total fees collected under this section for administrative expenses4 7f7 ,applicability of fees ,the fees imposed under paragraphs 7#a7 and 7#b7 of subsection 7a7 shall terminate on ,october #a1 #bjce4 7g7 ,definitions ,in this section3 7#a7 ,covered electric vehicle ,the term covered electric vehicle means a covered motor vehicle with an electric motor as the sole means of propulsion of such vehicle4 7#b7 ,covered motor vehicle ,the term covered motor vehicle has the meaning given the term motor vehicle under section #aed7;a7 but excludes a motor vehicle that is a covered farm vehicle or commercial motor vehicle 7as such terms are defined in section #cij4e of title #di1 ,code of ,federal ,regulations74 7#c7 ,covered hybrid vehicle ,the term covered hybrid vehicle means a covered motor vehicle propelled by a combination of an electric motor and an internal combustion engine or other power source and components thereof4 4 7b7 ,implementation of certain processes 7#a7 ,implementation ,the ,administrator of the ,federal ,highway ,administration shall provide grants to ,state motor vehicle departments to implement a process to carry out section #ahj of title #bc1 ,united ,states ,code4 7#b7 ,funding ,out of any money in the ,treasury not otherwise appropriated1 #ajd1jjj1jjj is to remain available until ,september #cj1 #bjbi1 beginning in the first fiscal year following the date of enactment of this ,act1 for grants under paragraph 7#a74 7#c7 ,eligible amounts ,each ,state motor vehicle department may receive not more than #b1jjj1jjj under this subsection4 7c7 ,regulations ,the ,administrator shall issue such regulations and guidance as are necessary to-- 7#a7 carry out section #ahj of title #bc1 ,united ,states ,code 7as added by this ,act72 and 7#b7 establish a process for the timely and accurate remittance of fees collected under such section through an electronic method4 7d7 ,report ,not later than #b years after the date of enactment of this ,act1 the ,administrator shall submit to the ,committee on ,transportation and ,infrastructure of the ,house of ,representatives and the ,committee on ,environment and ,public ,works of the ,senate a report on the status of the implementation of section #ahj of title #bc1 ,united ,states ,code 7as added by this ,act74 7e7 ,clerical amendment ,the analysis for chapter #a of title #bc1 ,united ,states ,code1 is amended by adding at the end the following3 #ahj4 ,registration fee on motor vehicles4 4 #ajjjjd4 ,deposit of registration fee on motor vehicles ,any amounts accrued pursuant to section #ahj of title #bc1 ,united ,states ,code 7as added by this ,act71 shall be deposited into the ,highway ,trust ,fund4 #ajjjje4 ,motor carrier data 7a7 ,public confirmation of authorized motor carriers ,there is appropriated #e1jjj1jjj to the ,administrator of the ,federal ,motor ,carrier ,safety ,administration to establish a public website to present data on motor carriers1 as such term is defined in section #acajb of title #di1 ,united ,states ,code1 in a manner that indicates whether each motor carrier meets or does not meet all ,administration operating requirements1 including by displaying #a of the following statements for each motor carrier3 7#a7 ,this motor carrier meets ,federal ,motor ,carrier ,safety ,administration operating requirements and is authorized to operate on the nation's roadways44 7#b7 ,this motor carrier does not meet ,federal ,motor ,carrier ,safety ,administration operating requirements and is not authorized to operate on the nation's roadways44 7b7 ,usage fee ,the ,administrator shall assess an annual fee of #ajj on each person seeking access to the website established under subsection 7a74 ,in each fiscal year through fiscal year #bjcc1 monies collected under this subsection shall be-- 7#a7 credited to the account in the ,treasury from which the ,administrator incurs expenses for establishing1 maintaining1 and updating the website required to be established under subsection 7a72 and 7#b7 available for establishing1 maintaining1 and updating such website without further appropriation4 7c7 ,determination ,a broker1 freight forwarder1 or household goods freight forwarder1 as such terms are defined in section #acajb of title #di1 ,united ,states ,code1 that uses the website established under subsection 7a7 to ensure that a motor carrier engaged by such broker1 freight forwarder1 or household goods freight forwarder meets ,federal ,motor ,carrier ,safety ,administration operating requirements shall be considered to have taken reasonable and prudent determinations in engaging such motor carrier4 #ajjjjf4 ,,ira rescissions 7a7 ,repeal of funding for alternative fuel and low-emission aviation technology program ,the unobligated balances of amounts made available to carry out section #djjjg of ,public ,law #aag-afi 7#di ,u4,s4,c4 #ddejd note7 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7b7 ,repeal of funding for neighborhood access and equity grant program ,the unobligated balances of amounts made available to carry out section #agg of title #bc1 ,united ,states ,code1 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7c7 ,repeal of funding for ,federal building assistance ,the unobligated balances of amounts made available to carry out section #fjejb of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7d7 ,repeal of funding for use of low-carbon materials for ,federal building assistance ,the unobligated balances of amounts made available to carry out section #fjejc of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7e7 ,repeal of funding for ,general ,services ,administration emerging technologies ,the unobligated balances of amounts made available to carry out section #fjejd of ,public ,law #aag-afi 7#acf ,stat4 #bjhc7 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7f7 ,repeal of environmental review implementation funds ,the unobligated balances of amounts made available to carry out section #agh of title #bc1 ,united ,states ,code1 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 7g7 ,repeal of funding for low-carbon transportation materials grants ,the unobligated balances of amounts made available to carry out section #agi of title #bc1 ,united ,states ,code1 7as in effect on the day before the date of enactment of this ,act7 are permanently rescinded4 #ajjjjg4 ,air traffic control staffing and modernization 7a7 ,in general ,for the purpose of the acquisition1 construction1 sustainment1 improvement1 and operation of facilities and equipment necessary to improve or maintain aviation safety1 and for personnel expenses related to such facilities and equipment1 in addition to amounts otherwise made available1 there is appropriated to the ,administrator of the ,federal ,aviation ,administration for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 to remain available until ,september #cj1 #bjbi-- 7#a7 #b1afj1jjj1jjj for air traffic control tower and terminal radar approach control facility replacement1 of which not less than #bdj1jjj1jjj shall be available for ,contract ,tower ,program air traffic control tower replacement and airport sponsor-owned air traffic control tower replacement2 7#b7 #c1jjj1jjj1jjj for radar systems replacement2 7#c7 #d1gej1jjj1jjj for telecommunications infrastructure and systems replacement2 7#d7 #ejj1jjj1jjj for runway safety projects1 airport surface surveillance projects1 and to carry out section #cdg of the ,,faa ,reauthorization ,act of #bjbd2 7#e7 #eej1jjj1jjj for unstaffed infrastructure sustainment and replacement2 7#f7 #cjj1jjj1jjj to carry out section #fai of the ,,faa ,reauthorization ,act of #bjbd2 7#g7 #bfj1jjj1jjj to carry out section #ddgde of title #di1 ,united ,states ,code2 and 7#h7 #a1jjj1jjj1jjj for air traffic controller recruitment1 retention1 training1 and advanced training technologies4 7b7 ,quarterly reporting ,not later than #ahj days after the date of enactment of this ,act1 and every #ij days thereafter1 the ,administrator shall submit to ,congress a report that describes any expenditures under this section4 #ajjjjh4 ,john ,f4 ,kennedy ,center for the ,performing ,arts 7a7 ,in general ,in addition to amounts otherwise available1 there is appropriated for fiscal year #bjbe1 out of any money in the ,treasury not otherwise appropriated1 #bef1feg1jjj1 to remain available until ,september #cj1 #bjbi1 for necessary expenses for capital repair1 restoration1 maintenance backlog1 and security structures of the building and site of the ,john ,f4 ,kennedy ,center for the ,performing ,arts4 7b7 ,administrative costs ,of the amounts made available under subsection 7a71 not more than #c percent may be used for administrative costs necessary to carry out this section4 ,,xi ,committee on ,ways and ,means1 ,the ,one1 ,big1 ,beautiful ,bill #aajjjj4 ,references to the ,internal ,revenue ,code of #aihf1 etc 7a7 ,references ,except as otherwise expressly provided1 whenever in this title1 an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7b7 ,certain rules regarding effect of rate changes not applicable ,section #ae of the ,internal ,revenue ,code of #aihf shall not apply to any change in rate of tax by reason of any provision of1 or amendment made by1 this title4 ,a ,make ,american ,families and ,workers ,thrive ,again #a ,permanently ,preventing ,tax ,hikes on ,american ,families and ,workers #aajjja4 ,extension of modification of rates 7a7 ,in general ,section #a7;j7 is amended-- 7#a7 in paragraph 7#a71 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,inflation adjustment ,section #a7;j77#c77;,b77i7 is amended by inserting in the case of any taxable year beginning after ,december #ca1 #bjbe1 solely for purposes of determining the dollar amounts at which the #ce-percent rate bracket ends and the #cg-percent rate bracket begins1 before subsection 7f77#c74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjjb4 ,extension of increased standard deduction and temporary enhancement 7a7 ,in general ,section #fc7;c77#g7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf in the matter preceding subparagraph 7,a71 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,temporary additional increase in standard deduction ,section #fc7;c77#g7 is amended by adding at the end the following new subparagraph3 7,c7 ,temporary additional increase in standard deduction ,in the case of any taxable year beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi-- 7i7 the dollar amount otherwise in effect under paragraph 7#b77;,b7 shall be increased by #a1ejj1 and 7ii7 the dollar amount otherwise in effect under paragraph 7#b77;,c7 shall be increased by #a1jjj4 4 7c7 ,recalculation of inflation adjustment ,section #fc7;c77#g77;,b77ii77,,ii7 is amended by striking 1 determined by substituting #bjag for #bjaf in subparagraph 7,a77ii7 thereof4 7d7 ,effective date 7#a7 ,in general ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 7#b7 ,temporary additional increase in standard deduction ,the amendment made by subsection 7b7 shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajjjc4 ,termination of deduction for personal exemptions 7a7 ,in general ,section #aea7;d77#e7 is amended-- 7#a7 by striking and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjjd4 ,extension of increased child tax credit and temporary enhancement 7a7 ,extension of expanded child tax credit ,section #bd7;h7 is amended-- 7#a7 in paragraph 7#a71 by striking and before ,january #a1 #bjbf11 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,increase in child tax credit ,section #bd7;h77#b7 is amended to read as follows3 7#b7 ,credit amount ,subsection 7a7 shall be applied by substituting-- 7,a7 in the case of taxable years beginning after ,december #ca1 #bjbd1 and before ,december #ca1 #bjbh1 #b1ejj for #a1jjj1 or 7,b7 in the case of any subsequent taxable year1 #b1jjj for #a1jjj4 4 7c7 ,social security number required ,section #bd7;h77#g7 is amended to read as follows3 7#g7 ,social security number required 7,a7 ,in general ,no credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year-- 7i7 such individual's social security number1 7ii7 the social security number of such qualifying child1 and 7iii7 if the individual is married1 the social security number of such individual's spouse4 7,b7 ,social security number ,for purposes of this paragraph1 the term social security number means a social security number issued to an individual by the ,social ,security ,administration1 but only if the social security number is issued-- 7i7 to a citizen of the ,united ,states or pursuant to subclause 7,i7 7or that portion of subclause 7,,iii7 that relates to subclause 7,i77 of section #bje7;c77#b77;,b77i7 of the ,social ,security ,act1 and 7ii7 before the due date for such return4 7,c7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 4 7d7 ,inflation adjustments 7#a7 ,in general ,section #bd7;i7 is amended to read as follows3 7i7 ,inflation adjustments 7#a7 ,maximum amount of refundable credit ,in the case of a taxable year beginning after #bjbd1 the #a1djj amount in subsection 7h77#e7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting #bjag for #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,special rule for adjustment of credit amount ,in the case of a taxable year beginning after #bjbh1 the #b1jjj amount in subsection 7h77#b77;,b71 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting #bjbd for #bjaf in subparagraph 7,a77ii7 thereof4 7#c7 ,rounding ,if any increase under this subsection is not a multiple of #ajj1 such increase shall be rounded to the next lowest multiple of #ajj4 4 7e7 ,conforming amendment ,section #bd7;h77#e7 is amended to read as follows3 7#e7 ,maximum amount of refundable credit ,the amount determined under subsection 7d77#a77;,a7 with respect to any qualifying child shall not exceed #a1djj1 and such subsection shall be applied without regard to paragraph 7#d7 of this subsection4 4 7f7 ,treatment of certain benefits of members of religious and apostolic associations as earned income ,section #bd7;d77#a7 is amended by adding at the end the following3 ,for purposes of subparagraph 7,b71 any amount treated as a dividend received under the last sentence of section #eja7;d7 shall be treated as earned income which is taken into account in computing taxable income for the taxable year4 4 7g7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b77;,i7 is amended by striking section #bd7;e7 and inserting section #bd4 7h7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajjje4 ,extension of deduction for qualified business income and permanent enhancement 7a7 ,made permanent ,section #aii;,a is amended by striking subsection 7i74 7b7 ,increase in deduction ,subsections 7a77#b71 7b77#a77;,b71 and 7b77#b77;,a7 of section #aii;,a are each amended by striking #bj percent and inserting #bc percent4 7c7 ,modification of limitations based on taxable income 7#a7 ,in general ,section #aii;,a7b77#c7 is amended to read as follows3 7#c7 ,modification of determination of combined qualified business income amount based on taxable income 7,a7 ,exception from limitations ,in the case of any taxpayer whose taxable income for the taxable year does not exceed the threshold amount-- 7i7 paragraph 7#b7 shall be applied without regard to subparagraph 7,b71 and 7ii7 a specified service trade or business shall not fail to be treated as a qualified trade or business solely by reason of subsection 7d77#a77;,a74 7,b7 ,phase-in of limitations ,in the case of any taxpayer whose taxable income for the taxable year exceeds the threshold amount1 the sum described in paragraph 7#a77;,a7 7determined without regard to this subparagraph7 shall instead be an amount 7if greater7 equal to the excess 7if any7 of-- 7i7 the sum described in paragraph 7#a77;,a7 7determined by applying the rules of clauses 7i7 and 7ii7 of subparagraph 7,a771 over 7ii7 the limitation phase-in amount4 7,c7 ,limitation phase-in amount ,for purposes of subparagraph 7,b71 the limitation phase-in amount shall be an amount equal to #ge percent of the excess 7if any7 of-- 7i7 the taxable income of the taxpayer for the taxable year1 over 7ii7 the threshold amount4 4 7#b7 ,conforming amendment ,section #aii;,a7d7 is amended by striking paragraph 7#c74 7d7 ,deduction for qualified business income to apply to certain interest dividends of qualified business development companies 7#a7 ,in general ,subsections 7b77#a77;,b7 and 7c77#a7 of section #aii;,a are each amended by inserting 1 qualified ,,bdc interest dividends1 after qualified ,,reit dividends4 7#b7 ,qualified ,,bdc interest dividend defined ,section #aii;,a7e7 is amended by adding at the end the following new paragraph3 7#e7 ,qualified ,,bdc interest dividend 7,a7 ,in general ,the term qualified ,,bdc interest dividend means any dividend from an electing business development company received during the taxable year which is attributable to net interest income of such company which is properly allocable to a qualified trade or business of such company4 7,b7 ,electing business development company ,for purposes of this paragraph1 the term electing business development company means a business development company 7as defined in section #b7;a7 of the ,investment ,company ,act of #aidj7 which has an election in effect under section #hea to be treated as a regulated investment company4 4 7e7 ,modified inflation adjustment ,section #aii;,a7e77#b77;,b7 is amended-- 7#a7 by striking #bjah and inserting #bjbe1 and 7#b7 in clause 7ii71 by striking 1 determined by substituting calendar year #bjag for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7f7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjjf4 ,extension of increased estate and gift tax exemption amounts and permanent enhancement 7a7 ,in general ,section #bjaj7;c77#c7 is amended-- 7#a7 in subparagraph 7,a7 by striking #e1jjj1jjj and inserting #ae1jjj1jjj1 7#b7 in subparagraph 7,b7-- 7,a7 in the matter preceding clause 7i71 by striking #bjaa and inserting #bjbf1 and 7,b7 in clause 7ii71 by striking calendar year #bjaj and inserting calendar year #bjbe1 and 7#c7 by striking subparagraph 7,c74 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjjg4 ,extension of increased alternative minimum tax exemption and phase-out thresholds 7a7 ,in general ,section #ee7;d77#d7 is amended-- 7#a7 in subparagraph 7,a71 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking and before #bjbf in the heading4 7b7 ,modification of inflation adjustment ,section #ee7;d77#d77;,b7 is amended-- 7#a7 by striking #bjah in clause 7i7 and inserting #bjbf1 and 7#b7 by striking #bjag in clause 7i77,,ii7 and inserting #bjbe4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjjh4 ,extension of limitation on deduction for qualified residence interest 7a7 ,in general ,section #afc7;h77#c77;,f7 is amended-- 7#a7 in clause 7i71 by striking 1 and before ,january #a1 #bjbf1 7#b7 by striking clause 7ii7 and redesignating clauses 7iii7 and 7iv7 as clauses 7ii7 and 7iii71 respectively1 and 7#c7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjji4 ,extension of limitation on casualty loss deduction 7a7 ,in general ,section #afe7;h77#e7 is amended-- 7#a7 in subparagraph 7,a71 by striking and before ,january #a1 #bjbf11 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjaj4 ,termination of miscellaneous itemized deduction 7a7 ,in general ,section #fg7;g7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjaa4 ,limitation on tax benefit of itemized deductions 7a7 ,in general ,section #fh is amended to read as follows3 7a7 ,in general ,in the case of an individual1 the amount of the taxpayer's itemized deductions shall be reduced by the sum of-- 7#a7 #e_/cg of the lesser of-- 7,a7 the amount of the deduction allowable to the taxpayer under section #afd for such taxable year 7determined without regard to this section71 or 7,b7 the excess 7if any7 of-- 7i7 the taxpayer's taxable income for such taxable year 7determined without regard to this section and increased by the amount of the taxpayer's itemized deductions71 over 7ii7 the dollar amount at which the #cg percent rate bracket under section #a begins with respect to the taxpayer1 plus 7#b7 #b_/cg of the lesser of-- 7,a7 so much 7if any7 of the taxpayer's itemized deductions as exceed the amount described in paragraph 7#a77;,a71 or 7,b7 the excess 7if any7 of-- 7i7 the amount described in subparagraph 7#a77;,b77i71 over 7ii7 the sum of the amounts described in paragraphs 7#a77;,a7 and 7#a77;,b77ii74 7b7 ,itemized deductions ,for purposes of subsection 7a71 any reference to the taxpayer's itemized deductions shall be treated as reference to such deductions determined without regard to this section4 7c7 ,coordination with other limitations ,this section shall be applied after the application of any other limitation on the allowance of any itemized deduction4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjab4 ,termination of qualified bicycle commuting reimbursement exclusion 7a7 ,in general ,section #acb7;f77#h7 is amended by striking 1 and before ,january #a1 #bjbf4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjac4 ,extension of limitation on exclusion and deduction for moving expenses 7a7 ,termination of deduction ,section #bag7k7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7b7 ,termination of reimbursement ,section #acb7;g77#b7 is amended-- 7#a7 by striking 1 and before ,january #a1 #bjbf1 and 7#b7 by striking #bjah through #bjbe in the heading and inserting beginning after #bjag4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjad4 ,extension of limitation on wagering losses 7a7 ,in general ,section #afe7;d7 is amended by striking and before ,january #a1 #bjbf14 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjae4 ,extension of increased limitation on contributions to ,,able accounts and permanent enhancement 7a7 ,in general ,section #ebi;,a7b77#b77;,b7 is amended-- 7#a7 in clause 7i71 by inserting 7determined by substituting #aiif for #aiig in paragraph 7#b77;,b7 thereof7 after section #bejc7;b71 and 7#b7 in clause 7ii71 by striking before ,january #a1 #bjbf4 7b7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to contributions made after ,december #ca1 #bjbe4 7#b7 ,modified inflation adjustment ,the amendment made by subsection 7a77#a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjaf4 ,extension of savers credit allowed for ,,able contributions 7a7 ,in general ,section #be;,b7d77#a7 is amended to read as follows3 7#a7 ,in general ,the term qualified retirement savings contributions means1 with respect to any taxable year1 the sum of-- 7,a7 the amount of contributions made by the eligible individual during such taxable year to the ,,able account 7within the meaning of section #ebi;,a7 of which such individual is the designated beneficiary1 and 7,b7 in the case of any taxable year beginning before ,january #a1 #bjbg-- 7i7 the amount of the qualified retirement contributions 7as defined in section #bai7;e77 made by the eligible individual1 7ii7 the amount of-- 7,i7 any elective deferrals 7as defined in section #djb7;g77#c77 of such individual1 and 7,,ii7 any elective deferral of compensation by such individual under an eligible deferred compensation plan 7as defined in section #deg7;b77 of an eligible employer described in section #deg7;e77#a77;,a71 and 7iii7 the amount of voluntary employee contributions by such individual to any qualified retirement plan 7as defined in section #digd7;c774 4 7b7 ,coordination with ,,secure #b4j ,act of #bjbb amendment ,paragraph 7#a7 of section #ajc7;e7 of the ,,secure #b4j ,act of #bjbb is repealed1 and the ,internal ,revenue ,code of #aihf shall be applied and administered as though such paragraph were never enacted4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after ,december #ca1 #bjbe4 #aajjag4 ,extension of rollovers from qualified tuition programs to ,,able accounts permitted 7a7 ,in general ,section #ebi7;c77#c77;,c77i77,,iii7 is amended by striking before ,january #a1 #bjbf14 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajjah4 ,extension of treatment of certain individuals performing services in the ,sinai ,peninsula and enhancement to include additional areas 7a7 ,treatment made permanent ,section #aajbf7;a7 of ,public ,law #aae-ig is amended by striking with respect to the applicable period14 7b7 ,kenya1 ,mali1 ,burkina ,faso1 and ,chad included as hazardous duty areas ,section #aajbf7;b7 of ,public ,law #aae-ig is amended to read as follows3 7b7 ,qualified hazardous duty area ,for purposes of this section1 the term 'qualified hazardous duty area' means-- 7#a7 the ,sinai ,peninsula of ,egypt1 if as of ,december1 #bb1 #bjag1 any member of the ,armed ,forces of the ,united ,states is entitled to special pay under section #caj of title #cg1 ,united ,states ,code 7relating to special pay2 duty subject to hostile fire or imminent danger71 for services performed in such location1 and 7#b7 ,kenya1 ,mali1 ,burkina ,faso1 and ,chad if1 as of the date of the enactment of this paragraph1 any member of the ,armed ,forces of the ,united ,states is entitled to special pay under such section1 for services performed in such location4 ,such term includes any such location only during the period such entitlement is in effect with respect to such location4 4 7c7 ,conforming amendment ,section #aajbf of ,public ,law #aae-ig is amended by striking subsections 7c7 and 7d74 7d7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbf4 #aajjai4 ,extension of exclusion from gross income of student loans discharged on account of death or disability 7a7 ,in general ,section #ajh7;f77#e7 is amended to read as follows3 7#e7 ,discharges on account of death or disability 7,a7 ,in general ,in the case of an individual1 gross income does not include any amount which 7but for this subsection7 would be includible in gross income for such taxable year by reason of the discharge 7in whole or in part7 of any loan described in subparagraph 7,b71 if such discharge was-- 7i7 pursuant to subsection 7a7 or 7d7 of section #dcg of the ,higher ,education ,act of #aife or the parallel benefit under part ,d of title ,,iv of such ,act 7relating to the repayment of loan liability71 7ii7 pursuant to section #dfd7;c77#a77;,f7 of such ,act1 or 7iii7 otherwise discharged on account of death or total and permanent disability of the student4 7,b7 ,loans discharged ,a loan is described in this subparagraph if such loan is-- 7i7 a student loan 7as defined in paragraph 7#b771 or 7ii7 a private education loan 7as defined in section #adj7;a7 of the ,consumer ,credit ,protection ,act 7#ae ,u4,s4,c4 #afej7;a774 7,c7 ,social security number requirement 7i7 ,in general ,subparagraph 7,a7 shall not apply with respect to any discharge during any taxable year unless the taxpayer includes on the return of tax for such taxable year-- 7,i7 the taxpayer's social security number1 and 7,,ii7 if the taxpayer is married1 the social security number of such taxpayers's spouse4 7ii7 ,social security number ,for purposes of this subparagraph1 the term social security number has the meaning given such term in section #bd7;h77#g74 7iii7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this subparagraph4 4 7b7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b7 is amended by striking and at the end of subparagraph 7,u71 by striking the period at the end of subparagraph 7,v7 and inserting 1 and1 and by inserting after subparagraph 7,v7 the following new subparagraph3 7,w7 an omission of a correct social security number required under section #ajh7;f77#e77;,c7 7relating to discharges on account of death or disability74 4 7c7 ,effective date ,the amendments made by this section shall apply to discharges after ,december #ca1 #bjbe4 #b ,additional ,tax ,relief for ,american ,families and ,workers #aajaja4 ,no tax on tips 7a7 ,deduction allowed ,part ,,vii of subchapter ,b of chapter #a is amended by redesignating section #bbd as section #bbe and by inserting after section #bbc the following new section3 #bbd4 ,qualified tips 7a7 ,in general ,there shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section #fjda7;d77#c71 #fjda;,a7e77#c71 #fjej,w7f77#b71 #fjea7;a77#ah71 or reported by the taxpayer on ,form #dacg 7or successor74 7b7 ,tips received in course of trade or business ,in the case of qualified tips received by an individual during any taxable year in the course of any trade or business of such individual1 such qualified tips shall be taken into account under subsection 7a7 only to the extent that the gross receipts of the taxpayer from such trade or business for such taxable year 7including such qualified tips7 exceeds the sum of-- 7#a7 cost of goods sold that are allocable to such receipts1 plus 7#b7 other expenses1 losses1 or deductions 7other than the deduction allowed under this section71 which are properly allocable to such receipts4 7c7 ,qualified tips ,for purposes of this section-- 7#a7 ,in general ,the term qualified tip means any cash tip received by an individual in an occupation which traditionally and customarily received tips on or before ,december #ca1 #bjbd1 as provided by the ,secretary4 7#b7 ,exclusions ,such term shall not include any amount received by an individual unless-- 7,a7 such amount is paid voluntarily without any consequence in the event of nonpayment1 is not the subject of negotiation1 and is determined by the payor1 7,b7 the trade or business in the course of which the individual receives such amount is not a specified service trade or business 7as defined in section #aii;,a7d77#b771 7,c7 such individual does not receive earned income 7within the meaning of section #cb7 in excess of the dollar amount in effect under section #dad7q77#a77;,b77i7 for the calendar year in which the taxable year begins1 and 7,d7 such other requirements as may be established by the ,secretary in regulations or other guidance are satisfied4 7d7 ,social security number required 7#a7 ,in general ,no deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year-- 7,a7 such individual's social security number1 and 7,b7 if the individual is married1 the social security number of such individual's spouse4 7#b7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 7#c7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7e7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to prevent reclassification of income as qualified tips1 including regulations or other guidance to prevent abuse of the deduction allowed by this section4 7f7 ,termination ,no deduction shall be allowed under this section for any taxable year beginning after ,december #ca1 #bjbh4 4 7b7 ,deduction allowed to non-itemizers ,section #fc7;b7 is amended by striking and at the end of paragraph 7#c71 by striking the period at the end of paragraph 7#d7 and inserting and1 and by adding at the end the following new paragraph3 7#e7 the deduction provided in section #bbd4 4 7c7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,v71 by striking the period at the end of subparagraph 7,w7 and inserting 1 and1 and by inserting after subparagraph 7,w7 the following new subparagraph3 7,x7 an omission of a correct social security number required under section #bbd7;d7 7relating to deduction for qualified tips74 4 7d7 ,exclusion from qualified business income ,section #aii;,a7c77#d7 is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,d7 any amount with respect to which a deduction is allowable to the taxpayer under section #bbd7;a7 for the taxable year4 4 7e7 ,extension of tip credit to beauty service business 7#a7 ,in general ,section #de;,b7b77#b7 is amended to read as follows3 7#b7 ,application only to certain lines of business ,in applying paragraph 7#a7 there shall be taken into account only tips received from customers or clients in connection with the following services3 7,a7 ,the providing1 delivering1 or serving of food or beverages for consumption1 if the tipping of employees delivering or serving food or beverages by customers is customary4 7,b7 ,the providing of any of the following services to a customer or client if the tipping of employees providing such services is customary3 7i7 ,barbering and hair care4 7ii7 ,nail care4 7iii7 ,esthetics4 7iv7 ,body and spa treatments4 4 7#b7 ,credit determined with respect to minimum wage in effect ,section #de;,b7b77#a77;,b7 is amended-- 7,a7 by striking as in effect on ,january #a1 #bjjg1 and1 and 7,b7 by inserting 1 and in the case of food or beverage establishments1 as in effect on ,january #a1 #bjjg after without regard to section #c7m7 of such ,act4 7f7 ,reporting requirements 7#a7 ,returns for payments made in the course of a trade or business 7,a7 ,statement furnished to ,secretary ,section #fjda7;a7 is amended by inserting 7including a separate accounting of any such amounts properly designated as tips and whether such tips are received in an occupation described in section #bbd7;c77#a77 after such gains1 profits1 and income4 7,b7 ,statement furnished to payee ,section #fjda7;d7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 in the case of compensation to non-employees1 the portion of payments that have been properly designated as tips and whether such tips are received in an occupation described in section #bbd7;c77#a74 4 7#b7 ,returns for payments made for services and direct sales 7,a7 ,statement furnished to ,secretary ,section #fjda;,a7a7 is amended by inserting 7including a separate accounting of any such amounts properly designated as tips and whether such tips are received in an occupation described in section #bbd7;c77#a77 after amount of such payments4 7,b7 ,statement furnished to payee ,section #fjda;,a7e7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 the portion of payments that have been properly designated as tips and whether such tips are received in an occupation described in section #bbd7;c77#a74 4 7#c7 ,returns relating to third party settlement organizations 7,a7 ,statement furnished to ,secretary ,section #fjej,w7a7 is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting and1 and by adding at the end the following new paragraph3 7#c7 in the case of a third party settlement organization1 the portion of reportable payment transactions that have been properly designated by payors as tips and whether such tips are received in an occupation described in section #bbd7;c77#a74 4 7,b7 ,statement furnished to payee ,section #fjej,w7f77#b7 is amended by inserting 7including a separate accounting of any such amounts that have been properly designated by payors as tips and whether such tips are received in an occupation described in section #bbd7;c77#a77 after reportable payment transactions4 7#d7 ,returns related to wages ,section #fjea7;a7 is amended by striking and at the end of paragraph 7#af71 by striking the period at the end of paragraph 7#ag7 and inserting 1 and1 and by inserting after paragraph 7#ag7 the following new paragraph3 7#ah7 the total amount of tips reported by the employee under section #fjec7;a74 4 7g7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a is amended by redesignating the item relating to section #bbd as relating to section #bbe and by inserting after the item relating to section #bbc the following new item3 ,sec4 #bbd4 ,qualified tips4 4 7h7 ,published list of occupations traditionally receiving tips ,not later than #ij days after the date of the enactment of this ,act1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall publish a list of occupations which traditionally and customarily received tips on or before ,december #ca1 #bjbd1 for purposes of section #bbd7;c77#a7 7as added by subsection 7a774 7i7 ,withholding ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall modify the tables and procedures prescribed under section #cdjb7;a7 to take into account the deduction allowed under section #bbd 7as added by this ,act74 7j7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajajb4 ,no tax on overtime 7a7 ,deduction allowed ,part ,,vii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by redesignating section #bbe as section #bbf and by inserting after section #bbd the following new section3 #bbe4 ,qualified overtime compensation 7a7 ,in general ,there shall be allowed as a deduction an amount equal to the qualified overtime compensation received during the taxable year4 7b7 ,qualified overtime compensation 7#a7 ,in general ,for purposes of this section1 the term qualified overtime compensation means overtime compensation paid to an individual required under section #g of the ,fair ,labor ,standards ,act of #aich that is in excess of the regular rate 7as used in such section7 at which such individual is employed4 7#b7 ,exclusions ,such term shall not include-- 7,a7 any qualified tip 7as defined in section #bbd7;c771 or 7,b7 any amount received by an individual during a taxable year if such individual is a highly compensated employee 7as defined in section #dad7q77#a77 of any employer for the calendar year in which the taxable year begins1 or receives earned income in excess of the dollar amount in effect under section #dad7q77#a77;,b77i7 for such calendar year4 7c7 ,social security number required 7#a7 ,in general ,no deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year-- 7,a7 such individual's social security number1 and 7,b7 if the individual is married1 the social security number of such individual's spouse4 7#b7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 7#c7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7d7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section4 7e7 ,termination ,no deduction shall be allowed under this section for any taxable year beginning after ,december #ca1 #bjbh4 4 7b7 ,deduction allowed to non-itemizers ,section #fc7;b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of paragraph 7#d71 by striking the period at the end of paragraph 7#e7 and inserting and1 and by adding at the end the following new paragraph3 7#f7 the deduction provided in section #bbe4 4 7c7 ,requirement to include overtime compensation on ,w-#b ,section #fjea7;a71 as amended by the preceding provision of this ,act1 is amended by striking and at the end of paragraph 7#ag71 by striking the period at the end of paragraph 7#ah7 and inserting 1 and1 and by inserting after paragraph 7#ah7 the following new paragraph3 7#ai7 the total amount of qualified overtime compensation 7as defined in section #bbe7;b774 4 7d7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,w71 by striking the period at the end of subparagraph 7,x7 and inserting 1 and1 and by inserting after subparagraph 7,x7 the following new subparagraph3 7,y7 an omission of a correct social security number required under section #bbe7;c7 7relating to deduction for qualified overtime74 4 7e7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by redesignating the item relating to section #bbe as an item relating to section #bbf and by inserting after the item relating to section #bbd the following new item3 ,sec4 #bbe4 ,qualified overtime compensation4 4 7f7 ,withholding ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall modify the tables and procedures prescribed under section #cdjb7;a7 to take into account the deduction allowed under section #bbe 7as added by this ,act74 7g7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajajc4 ,enhanced deduction for seniors 7a7 ,in general ,section #fc7;f7 is amended by adding at the end the following new paragraph3 7#e7 ,bonus additional amount for seniors 7,a7 ,in general ,in the case of any taxable year beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 the dollar amount in effect under paragraph 7#a7 shall be increased by #d1jjj4 7,b7 ,limitation based on modified adjusted gross income ,in the case of any taxpayer for any taxable year1 the #d1jjj amount in subparagraph7,a7 shall be reduced 7but not below zero7 by #d percent of so much of the taxpayer's modified adjusted gross income as exceeds #ge1jjj 7#aej1jjj in the case of a joint return74 7,c7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7,d7 ,social security number required 7i7 ,in general ,subparagraph 7,a7 shall not apply unless the taxpayer includes on the return of tax for the taxable year-- 7,i7 such individual's social security number1 and 7,,ii7 if the individual is married1 the social security number of such individual's spouse4 7ii7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 7iii7 ,social security number defined ,for purposes of clause 7i71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7,e7 ,coordination with inflation adjustment ,subsection 7c77#d7 shall not apply to any dollar amount contained in this paragraph4 7,f7 ,allowance to seniors who elect to itemize ,in the case of a taxpayer who elects to itemize deductions for any taxable year beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 there shall be allowed as a deduction the aggregate increase which would be determined under subparagraph 7,a7 7determined after the application of subparagraphs 7,b71 7,d71 and 7,e77 with respect to such taxpayer for such taxable year if such taxpayer did not so elect to itemize deductions for such taxable year4 4 7b7 ,omission of correct social security number treated as mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,x71 by striking the period at the end of subparagraph 7,y7 and inserting 1 and1 and by inserting after subparagraph 7,y7 the following new subparagraph3 7,z7 an omission of a correct social security number required under section #fc7;f77#e77;,d7 7relating to bonus additional amount for seniors74 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajajd4 ,no tax on car loan interest 7a7 ,in general ,section #afc7;h7 is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,special rules for taxable years #bjbe through #bjbh relating to qualified passenger vehicle loan interest 7,a7 ,in general ,in the case of taxable years beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 for purposes of this subsection the term personal interest shall not include qualified passenger vehicle loan interest4 7,b7 ,qualified passenger vehicle loan interest defined 7i7 ,in general ,for purposes of this paragraph1 the term qualified passenger vehicle loan interest means any interest which is paid or accrued during the taxable year on indebtedness incurred by the taxpayer after ,december #ca1 #bjbd1 for the purchase of1 and that is secured by a first lien on1 an applicable passenger vehicle for personal use4 7ii7 ,exceptions ,such term shall not include any amount paid or incurred on any of the following3 7,i7 ,a loan to finance fleet sales4 7,,ii7 ,a personal cash loan secured by a vehicle previously purchased by the taxpayer4 7,,iii7 ,a loan incurred for the purchase of a commercial vehicle that is not used for personal purposes4 7,,iv7 ,any lease financing4 7,v7 ,a loan to finance the purchase of a vehicle with a salvage title4 7,,vi7 ,a loan to finance the purchase of a vehicle intended to be used for scrap or parts4 7,c7 ,limitations 7i7 ,dollar limit ,the amount of interest taken into account by a taxpayer under subparagraph 7,b7 for any taxable year shall not exceed #aj1jjj4 7ii7 ,limitation based on modified adjusted gross income 7,i7 ,in general ,the amount which is otherwise allowable as a deduction under subsection 7a7 as qualified passenger vehicle loan interest 7determined without regard to this clause and after the application of clause 7i77 shall be reduced 7but not below zero7 by #bjj for each #a1jjj 7or portion thereof7 by which the modified adjusted gross income of the taxpayer for the taxable year exceeds #ajj1jjj 7#bjj1jjj in the case of a joint return74 7,,ii7 ,modified adjusted gross income ,for purposes of this clause1 the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year determined after application of sections #hf1 #ace1 #acg1 #bai1 #bba1 and #dfi1 and without regard to this paragraph and sections #iaa1 #ica1 and #icc4 7,d7 ,applicable passenger vehicle ,the term applicable passenger vehicle means any vehicle-- 7i7 7,i7 which is manufactured primarily for use on public streets1 roads1 and highways1 7,,ii7 which has at least #b wheels1 and 7,,iii7 which is a car1 minivan1 van1 sport utility vehicle1 pickup truck1 or motorcycle1 7ii7 which is an all-terrain vehicle 7designed for use on land71 or 7iii7 any trailer1 camper1 or vehicle 7designed for use on land7 which-- 7,i7 is designed to provide temporary living quarters for recreational1 camping1 or seasonal use1 and 7,,ii7 is a motor vehicle or is designed to be towed by1 or affixed to1 a motor vehicle4 ,such term shall not include any vehicle the final assembly of which did not occur within the ,united ,states4 7,e7 ,other definitions and special rules ,for purposes of this paragraph-- 7i7 ,all-terrain vehicle ,the term all-terrain vehicle means any motorized vehicle which has #c or #d wheels1 a seat designed to be straddled by the operator1 and handlebars for steering control4 7ii7 ,final assembly ,for purposes of subparagraph 7,d71 the term final assembly means the process by which a manufacturer produces a vehicle at1 or through the use of1 a plant1 factory1 or other place from which the vehicle is delivered to a dealer or importer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle1 whether or not the component parts are permanently installed in or on the vehicle4 7iii7 ,treatment of refinancing ,indebtedness described in subparagraph 7,b7 shall include indebtedness that results from refinancing any indebtedness described in such subparagraph1 and that is secured by a first lien on the applicable passenger vehicle with respect to which the refinanced indebtedness was incurred1 but only to the extent the amount of such resulting indebtedness does not exceed the amount of such refinanced indebtedness4 7iv7 ,related parties ,indebtedness described in subparagraph 7,b7 shall not include any indebtedness owed to a person who is related 7within the meaning of section #bfg7;b7 or #gjg7;b77#a77 to the taxpayer4 4 7b7 ,deduction allowed whether or not taxpayer itemizes ,section #fb7;a7 is amended by inserting after paragraph 7#ba7 the following new paragraph3 7#bb7 ,qualified passenger vehicle loan interest ,so much of the deduction allowed by section #afc7;a7 as is attributable to the exception under section #afc7;h77#d77;,a74 4 7c7 ,reporting 7#a7 ,in general ,subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by adding at the end the following new section3 #fjej;,,aa4 ,returns relating to applicable passenger vehicle loan interest received in trade or business from individuals 7a7 ,in general ,any person-- 7#a7 who is engaged in a trade or business1 and 7#b7 who1 in the course of such trade or business1 receives from any individual interest aggregating #fjj or more for any calendar year on a specified passenger vehicle loan1 shall make the return described in subsection 7b7 with respect to each individual from whom such interest was received at such time as the ,secretary may provide4 7b7 ,form and manner of returns ,a return is described in this subsection if such return-- 7#a7 is in such form as the ,secretary may prescribe1 and 7#b7 contains-- 7,a7 the name and address of the individual from whom the interest described in subsection 7a77#b7 was received1 7,b7 the amount of such interest received for the calendar year1 7,c7 the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year1 7,d7 the date of the origination of such loan1 7,e7 the year1 make1 and model of the applicable passenger vehicle which secures such loan 7or such other description of such vehicle as the ,secretary may prescribe71 and 7,f7 such other information as the ,secretary may prescribe4 7c7 ,statements to be furnished to individuals with respect to whom information is required ,every person required to make a return under subsection 7a7 shall furnish to each individual whose name is required to be set forth in such return a written statement showing-- 7#a7 the name1 address1 and phone number of the information contact of the person required to make such return1 and 7#b7 the information described in subparagraphs 7,b71 7,c71 7,d71 and 7,e7 of subsection 7b77#b7 with respect to such individual 7and such information as is described in subsection 7b77#b77;,f7 with respect to such individual as the ,secretary may provide for purposes of this subsection74 ,the written statement required under the preceding sentence shall be furnished on or before ,january #ca of the year following the calendar year for which the return under subsection 7a7 was required to be made4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,terms used in this section which are also used in paragraph 7#d7 of section #afc7;h7 shall have the same meaning as when used in such paragraph4 7#b7 ,specified passenger vehicle loan ,the term specified passenger vehicle loan means the indebtedness described in section #afc7;h77#d77;,b7 with respect to any applicable passenger vehicle4 7e7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance to prevent the duplicate reporting of information under this section4 4 7#b7 ,penalties ,section #fgbd7;d7 is amended-- 7,a7 in paragraph 7#a77;,b71 by striking or at the end of clause 7xxvii71 by striking and at the end of clause 7xxviii7 and inserting or1 and by adding at the end the following new clause3 7xxix7 section #fjej;,,aa7a7 7relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals71 and 1 and 7,b7 in paragraph 7#b71 by striking or at the end of subparagraph 7,,kk71 by striking the period at the end of subparagraph 7,,ll7 and inserting 1 or1 and by inserting after subparagraph 7,,ll7 the following new subparagraph3 7,,mm7 section #fjej;,,aa7b7 7relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals74 4 7d7 ,conforming amendments 7#a7 ,section #ef7;e77#a77;,b7 is amended by striking section #afc7;h77#d7 and inserting section #afc7;h77#e74 7#b7 ,section #he is amended by striking subsection 7c74 7#c7 ,section #hf7;b77#b77;,a7 is amended by inserting #afc7;h77#d71 after #acg14 7#d7 ,section #ace7;c77#d77;,a7 is amended by inserting #afc7;h77#d71 after #acg14 7#e7 ,section #acg7;b77#c77;,a7 is amended by inserting 1 #afc7;h77#d71 after #he7;c74 7#f7 ,section #bai7;g77#c77;,a77ii7 is amended by inserting #afc7;h77#d71 after #acg14 7#g7 ,section #bba7;b77#a77;,c77i7 is amended by inserting 1 #afc7;h77#d71 after #he7;c74 7#h7 ,section #dfi7;i77#c77;,e77iii7 is amended by inserting #afc7;h77#d71 after sections4 7#i7 ,the table of sections for subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by adding at the end the following new item3 ,sec4 #fjej;,,aa4 ,returns relating to applicable passenger vehicle loan interest received in trade or business from individuals4 4 7e7 ,effective date ,the amendments made by this section shall apply to indebtedness incurred after ,december #ca1 #bjbd4 #aajaje4 ,enhancement of employer-provided child care credit 7a7 ,increase of amount of qualified child care expenditures taken into account ,section #de;,f7a77#a7 is amended by striking #be percent and inserting #dj percent 7#ej percent in the case of an eligible small business74 7b7 ,increase of maximum credit amount ,subsection 7b7 of section #de;,f is amended to read as follows3 7b7 ,dollar limitation 7#a7 ,in general ,the credit allowable under subsection 7a7 for any taxable year shall not exceed #ejj1jjj 7#fjj1jjj in the case of an eligible small business74 7#b7 ,inflation adjustment ,in the case of any taxable year beginning after #bjbf1 the #ejj1jjjj and #fjj1jjj amounts in paragraph 7#a7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 4 7c7 ,eligible small business ,section #de;,f7c7 is amended by adding at the end the following new paragraph3 7#d7 ,eligible small business ,the term eligible small business means a business that meets the gross receipts test of section #ddh7;c71 determined-- 7,a7 by substituting #e-taxable-year for #c-taxable-year in paragraph 7#a7 thereof1 and 7,b7 by substituting #e-year for #c-year each place such term appears in paragraph 7#c77;,a7 thereof4 4 7d7 ,credit allowed for third-party intermediaries ,section #de;,f7c77#a77;,a77iii7 is amended by inserting 1 or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services before the period at the end4 7e7 ,treatment of jointly owned or operated child care facility ,section #de;,f7c77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,treatment of jointly owned or operated child care facility ,a facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons4 4 7f7 ,regulations and guidance ,section #de;,f is amended by adding at the end the following new subsection3 7g7 ,regulations and guidance ,the ,secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section1 including guidance to carry out the purposes of paragraphs 7#a77;,a77iii7 and 7#b77;,c7 of subsection 7c74 4 7g7 ,effective date ,the amendments made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbe4 #aajajf4 ,extension and enhancement of paid family and medical leave credit 7a7 ,in general ,section #de,s is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking paragraph 7#a7 and inserting the following3 7#a7 ,in general ,for purposes of section #ch1 in the case of an eligible employer1 the paid family and medical leave credit is an amount equal to either of the following 7as elected by such employer73 7,a7 ,the applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave4 7,b7 ,if such employer has an insurance policy with regards to the provision of paid family and medical leave which is in force during the taxable year1 the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy4 1 and 7,b7 by adding at the end the following3 7#c7 ,rate of payment determined without regard to whether leave is taken ,for purposes of determining the applicable percentage with respect to paragraph 7#a77;,b71 the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year4 1 7#b7 in subsection 7b77#a71 by striking credit allowed and inserting wages taken into account1 7#c7 in subsection 7c71 by striking paragraphs 7#c7 and 7#d7 and inserting the following3 7#c7 ,aggregation rule 7,a7 ,in general ,except as provided in subparagraph 7,b71 all persons which are treated as a single employer under subsections 7b7 and 7c7 of section #dad shall be treated as a single employer4 7,b7 ,exception 7i7 ,in general ,subparagraph 7,a7 shall not apply to any person who establishes to the satisfaction of the ,secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph 7#a7 or 7#b74 7ii7 ,substantial and legitimate business reason ,for purposes of clause 7i71 the term substantial and legitimate business reason shall not include the operation of a separate line of business1 the rate of wages or category of jobs for employees 7or any similar basis71 or the application of ,state or local laws relating to family and medical leave1 but may include the grouping of employees of a common law employer4 7#d7 ,treatment of benefits mandated or paid for by ,state or local governments ,for purposes of this section1 any leave which is paid by a ,state or local government or required by ,state or local law-- 7,a7 except as provided in subparagraph 7,b71 shall be taken into account in determining the amount of paid family and medical leave provided by the employer1 and 7,b7 shall not be taken into account in determining the amount of the paid family and medical leave credit under subsection 7a74 1 7#d7 in subsection 7d7-- 7,a7 in paragraph 7#a71 by inserting 7or1 at the election of the employer1 for not less than #f months7 after #a year or more1 and 7,b7 in paragraph 7#b7-- 7i7 by inserting 1 as determined on an annualized basis 7pro-rata for part-time employees71 after compensation1 and 7ii7 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following3 7#c7 is customarily employed for not less than #bj hours per week4 1 and 7#e7 by striking subsection 7i74 7b7 ,no double benefit ,section #bhj;,c7a7 is amended-- 7#a7 by striking #de,s7a7 and inserting #de,s7a77#a77;,a71 and 7#b7 by inserting after the first sentence the following3 ,no deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section #de,s7a77#a77;,b74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajajg4 ,enhancement of adoption credit 7a7 ,in general ,section #bc7;a7 is amended by adding at the end the following new paragraph3 7#d7 ,portion of credit refundable ,so much of the credit allowed under paragraph 7#a7 as does not exceed #e1jjj shall be treated as a credit allowed under subpart ,c and not as a credit allowed under this subpart4 4 7b7 ,adjustments for inflation ,section #bc7;h7 is amended to read as follows3 7h7 ,adjustments for inflation 7#a7 ,in general ,in the case of a taxable year beginning after ,december #ca1 #bjjb1 each of the dollar amounts in paragraphs 7#c7 and 7#d7 of subsection 7a7 and paragraphs 7#a7 and 7#b77;,a77i7 of subsection 7b7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjja for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any amount as increased under paragraph 7#a7 is not a multiple of #aj1 such amount shall be rounded to the nearest multiple of #aj4 7#c7 ,special rule for refundable portion ,in the case of the dollar amount in subsection 7a77#d71 paragraph 7#a7 shall be applied-- 7,a7 by substituting #bjbe for #bjjb in the matter preceding subparagraph 7,a71 and 7,b7 by substituting calendar year #bjbd for calendar year #bjja in subparagraph 7,b7 thereof4 4 7c7 ,exclusion of refundable portion of credit from carryforward ,section #bc7;c77#a7 is amended by striking credit allowable under subsection 7a7 and inserting portion of the credit allowable under subsection 7a7 which is allowed under this subpart4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajajh4 ,recognizing ,indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit 7a7 ,in general ,section #bc7;d77#c7 is amended-- 7#a7 in subparagraph 7,a71 by inserting or ,indian tribal government after a ,state1 and 7#b7 in subparagraph 7,b71 by inserting or ,indian tribal government after such ,state4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajaji4 ,scholarship granting organizations 7a7 ,allowance of credit for contributions of individuals to scholarship granting organizations 7#a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after section #be;,e the following new section3 #be;,f4 ,qualified elementary and secondary education scholarships 7a7 ,allowance of credit ,in the case of an individual1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the taxable year4 7b7 ,limitations 7#a7 ,in general ,the credit allowed under subsection 7a7 to any taxpayer for any taxable year shall not exceed an amount equal to the greater of-- 7,a7 #aj percent of the adjusted gross income of the taxpayer for the taxable year1 or 7,b7 #e1jjj4 7#b7 ,allocation of volume cap ,the credit allowed under subsection 7a7 to any taxpayer for any taxable year shall not exceed the amount of the volume cap allocated by the ,secretary to such taxpayer under subsection 7g7 with respect to qualified contributions made by the taxpayer during the taxable year4 7#c7 ,reduction based on ,state credit ,the amount allowed as a credit under subsection 7a7 for a taxable year shall be reduced by the amount allowed as a credit on any ,state tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible student ,the term eligible student means an individual who-- 7,a7 is a member of a household with an income which is not greater than #cjj percent of the area median gross income 7as such term is used in section #db71 and 7,b7 is eligible to enroll in a public elementary or secondary school4 7#b7 ,qualified contribution ,the term qualified contribution means a charitable contribution 7as defined by section #agj7;c77 to a scholarship granting organization in the form of cash or marketable securities4 7#c7 ,qualified elementary or secondary education expense ,the term qualified elementary or secondary education expense means the following expenses in connection with enrollment or attendance at1 or for students enrolled at or attending1 an elementary or secondary public1 private1 or religious school3 7,a7 ,tuition4 7,b7 ,curriculum and curricular materials4 7,c7 ,books or other instructional materials4 7,d7 ,online educational materials4 7,e7 ,tuition for tutoring or educational classes outside of the home1 including at a tutoring facility1 but only if the tutor or instructor is not related to the student and-- 7i7 is licensed as a teacher in any ,state1 7ii7 has taught at an eligible educational institution1 or 7iii7 is a subject matter expert in the relevant subject4 7,f7 ,fees for a nationally standardized norm-referenced achievement test1 an advanced placement examination1 or any examinations related to college or university admission4 7,g7 ,fees for dual enrollment in an institution of higher education4 7,h7 ,educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider1 including occupational1 behavioral1 physical1 and speech-language therapies4 ,such term shall include expenses for the purposes described in subparagraphs 7,a7 through 7,h7 in connection with a homeschool 7whether treated as a homeschool or a private school for purposes of applicable ,state law74 ,no amount paid to an elementary or secondary school shall be considered a qualified elementary or secondary education expense for the purposes of this section unless such school demonstrates that it maintains a policy whereby its admissions standards do not take into account whether the student seeking enrollment has a current individualized education plan1 nor takes into account that the student requires equitable services for a learning disability1 and if a student does have such an individualized education plan1 the school abides by the plan's terms and provides services outlined therein4 7#d7 ,scholarship granting organization ,the term scholarship granting organization means any organization-- 7,a7 which-- 7i7 is described in section #eja7;c77#c7 and exempt from tax under section #eja7;a71 and 7ii7 is not a private foundation1 7,b7 substantially all of the activities of which are providing scholarships for qualified elementary or secondary education expenses of eligible students1 7,c7 which prevents the co-mingling of qualified contributions with other amounts by maintaining one or more separate accounts exclusively for qualified contributions1 and 7,d7 which either-- 7i7 meets the requirements of subsection 7d71 or 7ii7 pursuant to ,state law1 was able 7as of the date of the enactment of this section7 to receive contributions that are eligible for a ,state tax credit if such contributions are used by the organization to provide scholarships to individual elementary and secondary students1 including scholarships for attending private schools4 7d7 ,requirements for scholarship granting organizations 7#a7 ,in general ,an organization meets the requirements of this subsection if-- 7,a7 such organization provides scholarships to #b or more students1 provided that not all such students attend the same school1 7,b7 such organization does not provide scholarships for any expenses other than qualified elementary or secondary education expenses1 7,c7 such organization provides a scholarship to eligible students with a priority for-- 7i7 students awarded a scholarship the previous school year1 and 7ii7 after application of clause 7i71 any such students who have a sibling who was awarded a scholarship from such organization1 7,d7 such organization does not earmark or set aside contributions for scholarships on behalf of any particular student1 7,e7 such organization takes appropriate steps to verify the annual household income and family size of eligible students to whom it awards scholarships1 and limits them to a member of a household for which the income does not exceed the amount established under subsection 7c77#a77;,a71 7,f7 such organization-- 7i7 obtains from an independent certified public accountant annual financial and compliance audits1 and 7ii7 certifies to the ,secretary 7at such time1 and in such form and manner1 as the ,secretary may prescribe7 that the audit described in clause 7i7 has been completed1 and 7,g7 no officer or board member of such organization has been convicted of a felony4 7#b7 ,income verification ,for purposes of paragraph 7#a77;,e71 review of all of the following 7as applicable7 shall be treated as satisfying the requirement to take appropriate steps to verify annual household income3 7,a7 ,federal and ,state income tax returns or tax return transcripts with applicable schedules for the taxable year prior to application4 7,b7 ,income reporting statements for tax purposes or wage and income transcripts from the ,internal ,revenue ,service4 7,c7 ,notarized income verification letter from employers4 7,d7 ,unemployment or workers compensation statements4 7,e7 ,budget letters regarding public assistance payments and ,supplemental ,nutrition ,assistance ,program 7,,snap7 payments including a list of household members4 7#c7 ,independent certified public accountant ,for purposes of paragraph 7#a77;,f71 the term independent certified public accountant means1 with respect to an organization1 a certified public accountant who is not a person described in section #dfe7;b77#c77;,a7 with respect to such organization or any employee of such organization4 7#d7 ,prohibition on self-dealing 7,a7 ,in general ,a scholarship granting organization may not award a scholarship to any disqualified person4 7,b7 ,disqualified person ,for purposes of this paragraph1 a disqualified person shall be determined pursuant to rules similar to the rules of section #didf4 7e7 ,denial of double benefit ,any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of section #agj4 7f7 ,carryforward of unused credit 7#a7 ,in general ,if the credit allowable under subsection 7a7 for any taxable year exceeds the limitation imposed by section #bf7;a7 for such taxable year reduced by the sum of the credits allowable under this subpart 7other than this section1 section #bc1 and section #be;,d71 such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection 7a7 for such taxable year4 7#b7 ,limitation ,no credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose4 ,for purposes of the preceding sentence1 credits shall be treated as used on a first-in first-out basis4 7g7 ,volume cap 7#a7 ,in general ,the volume cap applicable under this section shall be #e1jjj1jjj1jjj for each of calendar years #bjbf through #bjbi1 and zero for calendar years thereafter4 ,such amount shall be allocated by the ,secretary as provided in paragraph 7#b7 to taxpayers with respect to qualified contributions made by such taxpayers1 except that #aj percent of such amount shall be divided evenly among the ,states1 and shall be available with respect to individuals residing in such ,states4 7#b7 ,first-come1 first-serve ,for purposes of applying the volume cap under this section1 such volume cap for any calendar year shall be allocated by the ,secretary on a first-come1 first-serve basis1 as determined based on the time 7during such calendar year7 at which the taxpayer made the qualified contribution with respect to which the allocation is made4 ,the ,secretary shall not make any allocation of volume cap for any calendar year after ,december #ca of such calendar year4 7#c7 ,real-time information ,for purposes of this section1 the ,secretary shall develop a system to track the amount of qualified contributions made during the calendar year for which a credit may be claimed under this section1 with such information to be updated in real time4 7#d7 ,annual increases 7,a7 ,in general ,in the case of the calendar year after a high-use calendar year1 the dollar amount otherwise in effect under paragraph 7#a7 for such calendar year shall be equal to #aje percent of the dollar amount in effect for such high-use calendar year4 7,b7 ,high-use calendar year ,for purposes of this subsection1 the term high-use calendar year means any calendar year for which #ij percent or more of the volume cap in effect for such calendar year under paragraph 7#a7 is allocated to taxpayers4 7,c7 ,prevention of decreases in annual volume cap ,the volume cap in effect under paragraph 7#a7 for any calendar year shall not be less than the volume cap in effect under such paragraph for the preceding calendar year4 7,d7 ,publication of annual volume cap ,the ,secretary shall make publicly available the dollar amount of the volume cap in effect under paragraph 7#a7 for each calendar year4 7#e7 ,states ,for purposes of this subsection1 the term ,state includes the ,district of ,columbia4 4 7#b7 ,conforming amendments 7,a7 ,section #be7;e77#a77;,c7 is amended by striking and #be;,d and inserting #be;,d1 and #be;,f4 7,b7 ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #be;,e the following new item3 ,sec4 #be;,f4 ,qualified elementary and secondary education scholarships4 4 7b7 ,exemption from gross income for scholarships for qualified elementary or secondary education expenses of eligible students 7#a7 ,in general ,part ,,iii of subchapter ,b of chapter #a is amended by inserting before section #adj the following new section3 #aci;,j4 ,scholarships for qualified elementary or secondary education expenses of eligible students 7a7 ,in general ,in the case of an individual1 gross income shall not include any amounts provided to any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization4 7b7 ,definitions ,in this section1 the terms qualified elementary or secondary education expense1 eligible student1 and scholarship granting organization have the same meaning given such terms under section #be;,f7c74 7c7 ,termination ,subsection 7a7 shall not apply to amounts received after ,december #ca1 #bjbi4 4 7#b7 ,conforming amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a is amended by inserting before the item relating to section #adj the following new item3 ,sec4 #aci;,j4 ,scholarships for qualified elementary or secondary education expenses of eligible students4 4 7c7 ,failure of scholarship granting organizations to make distributions 7#a7 ,in general ,chapter #db is amended by adding at the end the following new subchapter3 ,i ,scholarship ,granting ,organizations ,sec4 #difi4 ,failure to distribute receipts4 #difi4 ,failure to distribute receipts 7a7 ,in general ,in the case of any scholarship granting organization 7as defined in section #be;,f7 which has been determined by the ,secretary to have failed to satisfy the requirement under subsection 7b7 for any taxable year1 any contribution made to such organization during the first taxable year beginning after the date of such determination shall not be treated as a qualified contribution 7as defined in section #be;,f7c77#b77 for purposes of section #be;,f4 7b7 ,requirement ,the requirement described in this subsection is that the amount of receipts of the scholarship granting organization for the taxable year which are distributed before the distribution deadline with respect to such receipts shall not be less than the required distribution amount with respect to such taxable year4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,required distribution amount 7,a7 ,in general ,the required distribution amount with respect to a taxable year is the amount equal to #ajj percent of the total receipts of the scholarship granting organization for such taxable year-- 7i7 reduced by the sum of such receipts that are retained for reasonable administrative expenses for the taxable year or are carried to the succeeding taxable year under subparagraph 7,c71 and 7ii7 increased by the amount of the carryover under subparagraph 7,c7 from the preceding taxable year4 7,b7 ,safe harbor for reasonable administrative expenses ,for purposes of subparagraph 7,a77i71 if the percentage of total receipts of a scholarship granting organization for a taxable year which are used for administrative purposes is equal to or less than #aj percent1 such expenses shall be deemed to be reasonable for purposes of such subparagraph4 7,c7 ,carryover ,with respect to the amount of the total receipts of a scholarship granting organization with respect to any taxable year1 an amount not greater than #ae percent of such amount may1 at the election of such organization1 be carried to the succeeding taxable year4 7#b7 ,distributions ,the term distribution includes amounts which are formally committed but not distributed4 ,a formal commitment described in the preceding sentence may include contributions set aside for eligible students for more than one year4 7#c7 ,distribution deadline ,the distribution deadline with respect to receipts for a taxable year is the first day of the third taxable year following the taxable year in which such receipts are received by the scholarship granting organization4 4 7#b7 ,clerical amendment ,the table of subchapters for chapter #db is amended by adding at the end the following new item3 ,subchapter ,i--,scholarship ,granting ,organizations 4 7d7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to taxable years ending after ,december #ca1 #bjbe4 7#b7 ,exemption from gross income ,the amendments made by subsection 7b7 shall apply to amounts received after ,december #ca1 #bjbe1 in taxable years ending after such date4 7e7 ,organizational and parental autonomy 7#a7 ,prohibition of control over scholarship organizations 7,a7 ,in general 7i7 ,treatment ,a scholarship granting organization shall not1 by virtue of participation under any provision of this section or any amendment made by this section1 be regarded as acting on behalf of any governmental entity4 7ii7 ,no governmental control ,nothing in this section1 or any amendment made by this section1 shall be construed to permit1 allow1 encourage1 or authorize any ,federal1 ,state1 or local government entity1 or officer or employee thereof1 to mandate1 direct1 or control any aspect of any scholarship granting organization4 7iii7 ,maximum freedom ,to the extent permissible by law1 this section1 and any amendment made by this section1 shall be construed to allow scholarship granting organizations maximum freedom to provide for the needs of the participants without governmental control4 7,b7 ,prohibition of control over non-public schools 7i7 ,no governmental control ,nothing in this section1 or any amendment made by this section1 shall be construed to permit1 allow1 encourage1 or authorize any ,federal1 ,state1 or local government entity1 or officer or employee thereof1 to mandate1 direct1 or control any aspect of any private or religious elementary or secondary education institution4 7ii7 ,no exclusion of private or religious schools ,no ,federal1 ,state1 or local government entity1 or officer or employee thereof1 shall impose or permit the imposition of any conditions or requirements that would exclude or operate to exclude educational expenses at private or religious elementary and secondary education institutions from being considered qualified elementary or secondary education expenses4 7iii7 ,no exclusion of qualified expenses due to institution's religious character or affiliation ,no ,federal1 ,state1 or local government entity1 or officer or employee thereof1 shall exclude1 discriminate against1 or otherwise disadvantage any elementary or secondary education institution with respect to qualified elementary or secondary education expenses at that institution based in whole or in part on the institution's religious character or affiliation1 including religiously based or mission-based policies or practices4 7,c7 ,parental rights to use scholarships ,no ,federal1 ,state1 or local government entity1 or officer or employee thereof1 shall disfavor or discourage the use of scholarships granted by participating scholarship granting organizations for qualified elementary or secondary education expenses at private or nonprofit elementary and secondary education institutions1 including faith-based schools4 7,d7 ,parental right to intervene ,in any action filed in any ,state or ,federal court which challenges the constitutionality 7under the constitution of such ,state or the ,constitution of the ,united ,states7 of any provision of this section 7or any amendment made by this section71 any parent of an eligible student who has received a scholarship from a scholarship granting organization shall have the right to intervene in support of the constitutionality of such provision or amendment4 ,to avoid duplication of efforts and reduce the burdens placed on the parties to the action1 the court in any such action may require interveners taking similar positions to file joint papers or to be represented by a single attorney at oral argument1 provided that the court does not require such interveners to join any brief filed on behalf of any ,state which is a defendant in such action4 7#b7 ,definitions ,for purposes of this subsection1 the terms eligible student1 scholarship granting organization1 and qualified elementary or secondary education expense shall have the same meanings given such terms under section #be;,f7c7 of the ,internal ,revenue ,code of #aihf 7as added by this ,act74 #aajaaj4 ,additional elementary1 secondary1 and home school expenses treated as qualified higher education expenses for purposes of #ebi accounts 7a7 ,in general ,section #ebi7;c77#g7 is amended to read as follows3 7#g7 ,treatment of elementary and secondary tuition ,any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at1 or for students enrolled at or attending1 an elementary or secondary public1 private1 or religious school3 7,a7 ,tuition4 7,b7 ,curriculum and curricular materials4 7,c7 ,books or other instructional materials4 7,d7 ,online educational materials4 7,e7 ,tuition for tutoring or educational classes outside of the home1 including at a tutoring facility1 but only if the tutor or instructor is not related to the student and-- 7i7 is licensed as a teacher in any ,state1 7ii7 has taught at an eligible educational institution1 or 7iii7 is a subject matter expert in the relevant subject4 7,f7 ,fees for a nationally standardized norm-referenced achievement test1 an advanced placement examination1 or any examinations related to college or university admission4 7,g7 ,fees for dual enrollment in an institution of higher education4 7,h7 ,educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider1 including occupational1 behavioral1 physical1 and speech-language therapies4 ,such term shall include expenses for the purposes described in subparagraphs 7,a7 through 7,h7 in connection with a homeschool 7whether treated as a homeschool or a private school for purposes of applicable ,state law74 4 7b7 ,effective date ,the amendment made by this section shall apply to distributions made after the date of the enactment of this ,act4 #aajaaa4 ,certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of #ebi accounts 7a7 ,in general ,section #ebi7;e77#c7 is amended by adding at the end the following new subparagraph3 7,c7 ,certain postsecondary credentialing expenses ,the term qualified higher education expenses includes qualified postsecondary credentialing expenses 7as defined in subsection 7f774 4 7b7 ,qualified postsecondary credentialing expenses ,section #ebi is amended by redesignating subsection 7f7 as subsection 7g7 and by inserting after subsection 7e7 the following new subsection3 7f7 ,qualified postsecondary credentialing expenses ,for purposes of this section-- 7#a7 ,in general ,the term qualified postsecondary credentialing expenses means-- 7,a7 tuition1 fees1 books1 supplies1 and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential program1 or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would1 if incurred in connection with enrollment or attendance at an eligible educational institution1 be covered under subsection 7e77#c77;,a71 7,b7 fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential1 and 7,c7 fees for continuing education if such education is required to maintain a recognized postsecondary credential4 7#b7 ,recognized postsecondary credential program ,the term recognized postsecondary credential program means any program to obtain a recognized postsecondary credential if-- 7,a7 such program is included on a ,state list prepared under section #abb7;d7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d771 7,b7 such program is listed in the ,,weams ,public directory 7or successor directory7 maintained by the ,department of ,veterans ,affairs1 7,c7 an examination 7developed or administered by an organization widely recognized as providing reputable credentials in the occupation7 is required to obtain or maintain such credential and such organization recognizes such program as providing training or education which prepares individuals to take such examination1 or 7,d7 such program is identified by the ,secretary1 after consultation with the ,secretary of ,labor1 as being a reputable program for obtaining a recognized postsecondary credential for purposes of this subsection4 7#c7 ,recognized postsecondary credential ,the term recognized postsecondary credential means-- 7,a7 any postsecondary employment credential that is industry recognized1 including-- 7i7 any postsecondary employment credential issued by a program that is accredited by the ,institute for ,credentialing ,excellence1 the ,national ,commission on ,certifying ,agencies1 or the ,american ,national ,standards ,institute1 7ii7 any postsecondary employment credential that is included in the ,credentialing ,opportunities ,on-,line 7,,cool7 directory of credentialing programs 7or successor directory7 maintained by the ,department of ,defense or by any branch of the ,armed ,services1 and 7iii7 any postsecondary employment credential identified for purposes of this clause by the ,secretary1 after consultation with the ,secretary of ,labor1 as being industry recognized1 7,b7 any certificate of completion of an apprenticeship that is registered and certified with the ,secretary of ,labor under the ,national ,apprenticeship ,act 7#bi ,u4,s4,c4 #ej71 7,c7 any occupational or professional license issued or recognized by a ,state or the ,federal ,government 7and any certification that satisfies a condition for obtaining such a license71 and 7,d7 any recognized postsecondary credential as defined in section #c of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #cajb74 4 7c7 ,effective date ,the amendments made by this section shall apply to distributions made after the date of the enactment of this ,act4 #aajaab4 ,reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize 7a7 ,in general ,section #agj7p7 is amended-- 7#a7 by striking #cjj 7#fjj and inserting #aej 7#cjj1 and 7#b7 by striking in #bjba and inserting after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajaac4 ,exclusion for certain employer payments of student loans under educational assistance programs made permanent and adjusted for inflation 7a7 ,in general ,section #abg7;c77#a77;,b7 is amended by striking in the case of payments made before ,january #a1 #bjbf14 7b7 ,inflation adjustment ,section #abg is amended-- 7#a7 by redesignating subsection 7d7 as subsection 7e71 and 7#b7 by inserting after subsection 7c7 the following new subsection3 7d7 ,inflation adjustment 7#a7 ,in general ,in the case of any taxable year beginning after #bjbf1 both of the #e1bej amounts in subsection 7a77#b7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any increase under paragraph 7#a7 is not a multiple of #ej1 such increase shall be rounded to the nearest multiple of #ej4 4 7c7 ,effective date ,the amendment made by this section shall apply to payments made after ,december #ca1 #bjbe4 #aajaad4 ,extension of rules for treatment of certain disaster-related personal casualty losses ,for purposes of applying section #cjd7;b7 of the ,taxpayer ,certainty and ,disaster ,tax ,relief ,act of #bjbj 7division ,,ee of ,public ,law #aaf-bfj71 section #cja of such ,act shall be applied by substituting the date of the enactment of this section for the date of the enactment of this ,act each place it appears4 #aajaae4 ,trump accounts 7a7 ,in general ,subchapter ,f of chapter #a is amended by adding at the end the following new part3 ,,ix ,trump accounts #ecj;,a4 ,trump accounts 7a7 ,general rule ,a ,trump account shall be exempt from taxation under this subtitle4 ,notwithstanding the preceding sentence1 such account shall be subject to the taxes imposed by section #eaa 7relating to imposition of tax on unrelated business income of charitable organizations74 7b7 ,trump account ,for purposes of this section-- 7#a7 ,in general ,the term ,trump account means a trust created or organized in the ,united ,states for the exclusive benefit of an individual and which is designated 7in such manner as the ,secretary shall prescribe7 at the time of the establishment of the trust as a ,trump account1 but only if the written governing instrument creating the trust meets the following requirements3 7,a7 ,the individual establishing the account shall provide to the trustee the social security number of such individual and of the account beneficiary4 7,b7 ,except in the case of a qualified rollover contribution described in subsection 7e71 no contribution will be accepted-- 7i7 before ,january #a1 #bjbf1 7ii7 unless it is in cash1 7iii7 unless the account beneficiary has not attained age #ah1 and 7iv7 if such contribution would result in aggregate contributions for the taxable year exceeding the contribution limit specified in subsection 7c77#a74 7,c7 ,no distribution 7other than a distribution of a qualified rollover contribution7 will be allowed-- 7i7 before the date on which the account beneficiary attains age #ah1 or 7ii7 in the case of such an account the account beneficiary of which has not attained age #be1 if the aggregate distributions from such account exceeds the amount that is the cash equivalent value of the account on the date on which the account beneficiary attains age #ah4 7,d7 ,the account beneficiary has not attained age #h on the date of the establishment of the account4 7,e7 ,the trustee is a bank 7as defined in section #djh7n77 or another person who demonstrates to the satisfaction of the ,secretary that the manner in which that person will administer the trust will be consistent with the requirements of this section or who has so demonstrated with respect to any individual retirement plan4 7,f7 ,the interest of an individual in the balance of his account is nonforfeitable4 7,g7 ,the assets of the trust shall not be commingled with other property except in a common trust fund or common investment fund4 7,h7 ,no part of the trust funds will be invested in any asset other than eligible investments4 7#b7 ,eligible investments ,the term eligible investments means stock of a regulated investment company 7within the meaning of section #hea7 which-- 7,a7 tracks a well-established index of ,united ,states equities 7or which invests in an equivalent diversified portfolio of ,united ,states equities71 7,b7 does not use leverage1 7,c7 minimizes fees and expenses1 and 7,d7 meets such other criteria as the ,secretary determines appropriate for purposes of this section4 7#c7 ,account beneficiary ,the term account beneficiary means the individual on whose behalf the ,trump account was established4 7c7 ,treatment of contributions 7#a7 ,contribution limit ,the contribution limit for any taxable year is #e1jjj4 7#b7 ,contributions from tax exempt sources and rollover contributions ,the amount contributed to a ,trump account for purposes of paragraph 7#a7 shall be determined without regard to-- 7,a7 a qualified rollover contribution1 7,b7 any contribution from the ,federal ,government or any ,state1 local1 or tribal government1 or 7,c7 any contribution made through the program established under subsection 7l74 7#c7 ,cost-of-living adjustment 7,a7 ,in general ,in the case of any taxable year beginning in a calendar year after #bjbf1 the #e1jjj amount under paragraph 7#a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7,b7 ,rounding ,if any increase under subparagraph 7,a7 is not a multiple of #ajj1 such amount shall be rounded to the next lower multiple of #ajj4 7d7 ,distributions 7#a7 ,amounts allocable to investment in the contract ,a distribution from a ,trump account of an amount allocable to the investment in the contract shall not be includible in the gross income of the distributee4 7#b7 ,amounts allocable to income on the contract used for qualified expenses ,a distribution from a ,trump account of an amount allocable to income on the contract and which is used exclusively to pay for qualified expenses shall be includible in net capital gain of the distributee under section #a7;h77#ab74 7#c7 ,amounts includible in gross income ,any distribution from a ,trump account which is not described in paragraph 7#a7 or 7#b7 shall be includible in the gross income of the distributee4 7#d7 ,qualified expenses ,for purposes of this subsection1 the term qualified expenses means any of the following expenses paid or incurred for the benefit of the account beneficiary3 7,a7 ,qualified higher education expenses 7as defined in section #ebi7;e77#c77 determined without regard to section #ebi7;c77#g74 7,b7 ,qualified post-secondary credentialing expenses 7as defined in section #ebi7;f774 7,c7 ,under regulations provided by the ,secretary1 amounts paid or incurred with respect to any small businesses for which the beneficiary has obtained any small business loan1 small farm loan1 or similar loan4 7,d7 ,any amount used for the purchase 7as defined in section #cf7;c77#c77 of the principal residence 7as used in section #aba7 of the account beneficiary if such account beneficiary is a first-time homebuyer 7as defined in section #cf7;c77#a77 with respect to such purchase4 7#e7 ,exceptions ,paragraphs 7#b7 and 7#c7 shall not apply to any distribution which is a qualified rollover contribution4 7#f7 ,additional tax on certain distributions ,in the case of a distributee who has not attained age #cj1 the tax imposed by this chapter on the account beneficiary for any taxable year in which there is a distribution from a ,trump account of such beneficiary which is includible in gross income under paragraph 7#c7 shall be increased by #aj percent of the amount which is so includible4 7e7 ,qualified rollover contribution ,for purposes of this section1 the term qualified rollover contribution means an amount which is paid in a direct trustee-to-trustee transfer from a ,trump account maintained for the benefit of the account beneficiary to a ,trump account maintained for such beneficiary4 7f7 ,treatment after death of account beneficiary ,rules similar to the rules of section #bbc7;f77#h7 shall apply for purposes of this section4 7g7 ,determinations of aggregate distributions and investment in contract in the case of certain rollover contributions ,in the case of a qualified rollover contribution which is described in subsection 7e77#b71 any determination required under this section of the amount of the investment of the contract or of aggregate distributions from the ,trump account shall be determined with respect to the aggregate of such amounts for all ,trump accounts of the same account beneficiary4 7h7 ,custodial accounts ,for purposes of this section1 a custodial account shall be treated as a trust under this section if-- 7#a7 the custodial account would1 except for the fact that it is not a trust1 constitute a trust which meets the requirements of subsection 7b77#a71 and 7#b7 the assets of such account are held by a bank 7as defined in section #djh7n77 or another person who demonstrates1 to the satisfaction of the ,secretary1 that the manner in which he will administer the account will be consistent with the requirements of this section4 ,for purposes of this title1 in the case of a custodial account treated as a trust by reason of the preceding sentence1 the person holding the assets of such account shall be treated as the trustee thereof4 7i7 ,termination 7#a7 ,age #ca ,upon the date on which the account beneficiary attains age #ca1 a ,trump account shall cease to be a ,trump account and the amount in such account shall be treated as distributed for purposes of subsection 7d74 7#b7 ,multiple accounts of one beneficiary 7,a7 ,in general ,in the case of any duplicate ,trump account of any account beneficiary other than a ,trump account which is established by the deposit through a qualified rollover contribution of the entire amount of another ,trump account of the account beneficiary-- 7i7 such duplicate ,trump account shall cease to be a ,trump account and the amount in such account shall be treated as distributed for purposes of subsection 7d71 and 7ii7 there is imposed an excise tax on the account beneficiary in an amount equal to so much of cash value of the account as is allocable to income on the contract4 7,b7 ,withholding requirement ,in the case of an account terminated under subparagraph 7,a71 the trustee shall deduct and withhold upon the amount to be distributed the amount in excess described in subparagraph 7,a77ii74 7,c7 ,notification ,the ,secretary1 upon determining that a duplicate account exists1 shall provide a notice to the account beneficiary of such duplicate account 7and the account custodian1 in the case of a custodial account7 and to each trustee of any ,trump account of the account beneficiary of such duplicate account which identifies each ,trump account of such beneficiary and the trustee of each such account4 7,d7 ,duplicate account ,for purposes of this paragraph1 the term duplicate account means-- 7i7 in the case of an account beneficiary for the benefit of whom an account was established by the ,secretary under section #fdcd1 any other ,trump account of such account beneficiary1 or 7ii7 in the case of any other account beneficiary1 any ,trump account established after the first ,trump account established for the benefit of such account beneficiary4 7j7 ,investment in the contract ,for purposes of this section1 rules similar to the rules applied to a qualified tuition program 7as defined in section #ebi7;b77 under section #gb7;e77#i7 shall apply for purposes of determining the investment in the contract1 except that such amount shall be determined without regard to any contribution which is described in subsection 7c77#b74 7k7 ,reports ,the trustee of a ,trump account shall make such reports regarding such account to the ,secretary and to the beneficiary of the account with respect to contributions1 distributions1 the amount of investment in the contract1 and such other matters as the ,secretary may require4 ,the reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required4 7l7 ,contributions to predominately unrelated children ,the ,secretary shall establish a program through which contributions may be made to the ,trump accounts of a large group of account beneficiaries if-- 7#a7 the contribution is made by any person described in any paragraph of section #eja7;c7 and exempt from taxation under section #eja7;a71 7#b7 such accounts are selected on the basis of the location of the residence of the account beneficiaries1 the school district in which such beneficiaries attend school1 or another basis the ,secretary determines appropriate1 and 7#c7 all individuals who are account beneficiaries of such an account who meet the selected criteria receive an equal portion of the contribution4 4 7b7 ,distribution taxed at same rate as net capital gains ,section #a7;h7 is amended by adding at the end the following new paragraph3 7#ab7 ,distributions from ,trump account taxed as net capital gain ,for purposes of this subsection1 the term net capital gain means the net capital gain 7determined without regard to this paragraph7 increased by the amount includible in net capital gain under this paragraph by reason of section #ecj;,a7d77#b74 4 7c7 ,tax on excess contributions 7#a7 ,in general ,section #digc7;a7 is amended by striking or at the end of paragraph 7#e71 by inserting or at the end of paragraph 7#f71 and by inserting after paragraph 7#f7 the following new paragraph3 7#g7 a ,trump account 7as defined in section #ecj;,a7b771 4 7#b7 ,excess contribution ,section #digc is amended by adding at the end the following new subsection3 7i7 ,excess contributions to a ,trump account ,for purposes of this section1 in the case of ,trump accounts 7within the meaning of section #ecj;,a71 the term excess contributions means the sum of-- 7#a7 the amount by which the amount contributed for the calendar year to such account 7other than qualified rollover contributions 7as defined in section #ecj;,a7e777 exceeds the contribution limit under section #ecj;,a7c77#a7 7determined without regard to contributions described in section #ecj;,a7c77#b771 and 7#b7 the amount determined under this subsection for the preceding calendar year1 reduced by the excess 7if any7 of the maximum amount allowable as a contribution under section #ecj;,a7c77#a7 7as so determined7 for the calendar year over the amount contributed to the account for the calendar year 7other than qualified rollover contributions 7as so defined774 4 7d7 ,disclosure of return information to facilitate certain contributions ,section #fajc7l7 is amended by adding at the end the following new paragraph3 7#bc7 ,disclosure of return information to enable certain contributions to ,trump accounts ,upon written request signed by the head of the bureau or office of the ,department of the ,treasury requesting the inspection or disclosure1 the ,secretary may disclose the following return information with respect to a ,trump account 7as defined in section #ejc;,a7b77 to officers and employees of such bureau or office to the extent that such disclosure is necessary to carry out section #ecj;,a7l73 7,a7 ,information necessary to identify the account holders in a particular class of beneficiaries identified by a donor as the intended recipients4 7,b7 ,the name1 address1 and social security number of a beneficiary4 7,c7 ,the account custodian and the address of such custodian4 7,d7 ,the account number4 7,e7 ,the routing number4 7,f7 ,to the extent determined by the ,secretary in regulations1 such other return information as the ,secretary determines necessary to ensure proper routing of funds ,return information disclosed under this paragraph may only be used to identify account holders in a particular class of beneficiaries or for the proper routing of funds and may not be redisclosed by the ,secretary4 4 7e7 ,failure to provide reports on ,trump accounts ,section #ffic7;a77#b7 is amended by striking and at the end of subparagraph 7,e71 by striking the period at the end of subparagraph 7,f7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,g7 section #ecj;,a7h7 7relating to ,trump accounts74 4 7f7 ,conforming amendment ,the table of parts for subchapter ,f of chapter #a is amended by adding at the end the following new item3 ,part ,,ix4 ,trump accounts 4 7g7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aajaaf4 ,trump accounts contribution pilot program 7a7 ,in general ,subchapter ,b of chapter #fe is amended by adding at the end the following new section3 #fdcd4 ,trump accounts contribution pilot program 7a7 ,in general ,in the case of any taxpayer with respect to whom an eligible individual is a qualifying child1 there shall be allowed a one-time credit of #a1jjj with respect to each such eligible individual who is a qualifying child of such taxpayer which shall be payable by the ,secretary only to the ,trump account with respect to which such eligible individual is the account beneficiary4 7b7 ,account established by ,secretary 7#a7 ,in general ,in the case of any eligible individual that the ,secretary determines is not the account beneficiary of any ,trump account as of the qualifying date of such eligible individual1 the ,secretary shall establish an account for the benefit of such eligible individual4 7#b7 ,qualifying date ,for purposes of paragraph 7#a71 the term qualifying date means1 with respect to an eligible individual1 the first date on which a return of tax is filed by an individual with respect to whom such eligible individual is a qualifying child with respect to the taxable year to which such return relates4 7#c7 ,notification ,in the case of any eligible individual for the benefit of whom the ,secretary establishes an account under paragraph 7#a71 the ,secretary shall-- 7,a7 notify any individual with respect to whom such eligible individual is a qualifying child for the taxable year described in paragraph 7#b7 of the establishment of such account1 and 7,b7 shall provide an opportunity to such individual to elect to decline the application of this subsection to such qualifying child4 7#d7 ,determination of default trustee ,for purposes of selecting a trustee for an account established under paragraph 7#a71 the ,secretary shall take into account-- 7,a7 the history of reliability and regulatory compliance of such trustee1 7,b7 the customer service experience of such trustee1 7,c7 the costs imposed by such trustee on the account or account beneficiary1 and 7,d7 to the extent practicable1 the preferences of any individual described in paragraph 7#c77;,a7 with respect to such eligible individual4 7c7 ,eligible individual ,for purposes of subsection 7a71 the term eligible individual means an individual-- 7#a7 who is born after ,december #ca1 #bjbd1 and before ,january #a1 #bjbi1 and 7#b7 who is a ,united ,states citizen at birth4 7d7 ,social security number required 7#a7 ,in general ,no credit shall be allowed under subsection 7a7 to a taxpayer unless such taxpayer includes on the return of tax for the taxable year-- 7,a7 such individual's social security number1 7,b7 if such individual is married1 the social security number of such individual's spouse1 and 7,c7 the social security number of the eligible individual with respect to whom such credit is allowed4 7#b7 ,social security number defined ,for purposes of paragraph 7#a71 the term social security number shall have the meaning given such term in section #bd7;h77#g74 7e7 ,definitions ,for purposes of this section-- 7#a7 ,qualifying child ,the term qualifying child has the meaning given such term in section #aeb7;c74 7#b7 ,trump account2 account beneficiary ,the terms ,trump account and account beneficiary have the meaning given such terms in section #ecj;,a7b74 4 7b7 ,penalty for negligent claim or fraudulent claim ,part ,i of subchapter ,a of chapter #fh of subtitle ,f is amended by adding at the end the following new section3 #ffei4 ,improper claim for ,trump account contribution pilot program credit 7a7 ,in general ,in the case of any taxpayer that makes an excessive claim for a credit under section #fdcd-- 7#a7 if such excess is a result of negligence or disregard of the rules or regulations1 there shall be imposed a penalty of #ejj1 or 7#b7 if such excess is a result of fraud1 there shall be imposed a penalty of #a1jjj4 7b7 ,definitions ,the terms negligence and disregard have the same meaning as when such terms are used in section #fffb4 4 7c7 ,omission of correct social security number treated mathematical or clerical error ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,y71 by striking the period at the end of subparagraph 7,z7 and inserting 1 and 1 and by inserting after subparagraph 7,z7 the following new subparagraph3 7,,aa7 an omission of a correct social security number required under section #fdcd7;d77#a7 7relating to the ,trump accounts contribution pilot program74 4 7d7 ,clerical amendments 7#a7 ,the table of sections for subchapter ,b of chapter #fe is amended by adding at the end the following new item3 ,sec4 #fdcd4 ,trump accounts contribution pilot program4 4 7#b7 ,the table of sections for part ,i of subchapter ,a of chapter #fh of subtitle ,f is amended by inserting after the item relating to section #ffeh the following new item3 ,sec4 #ffei4 ,improper claim for ,trump account contribution pilot program credit4 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #c ,investing in ,health of ,american ,families and ,workers #aajbja4 ,treatment of health reimbursement arrangements integrated with individual market coverage 7a7 ,in general ,section #ihae7;b7 is amended-- 7#a7 by striking ,exception4--,notwithstanding subsection 7a7 and inserting the following3 ,exceptions4-- 7#a7 ,self-insured group health plans ,notwithstanding subsection 7a7 1 and 7#b7 by adding at the end the following new paragraph3 7#b7 ,custom health option and individual care expense arrangements 7,a7 ,in general ,for purposes of this subchapter1 a custom health option and individual care expense arrangement shall be treated as meeting the requirements of section #ihjb and sections #bgje1 #bgaa1 #bgac1 and #bgae of title ,,xxvii of the ,public ,health ,service ,act4 7,b7 ,custom health option and individual care expense arrangements defined ,for purposes of this section1 the term custom health option and individual care expense arrangement means a health reimbursement arrangement-- 7i7 which is an employer-provided group health plan funded solely by employer contributions to provide payments or reimbursements for medical care subject to a maximum fixed dollar amount for a period1 7ii7 under which such payments or reimbursements may only be made for medical care provided during periods during which the individual is covered-- 7,i7 under individual health insurance coverage 7other than coverage that consists solely of excepted benefits71 or 7,,ii7 under part ,a and ,b of title ,,xviii of the ,social ,security ,act or part ,c of such title1 7iii7 which meets the nondiscrimination requirements of subparagraph 7,c71 7iv7 which meets the substantiation requirements of subparagraph 7,d71 and 7v7 which meets the notice requirements of subparagraph 7,e74 7,c7 ,nondiscrimination 7i7 ,in general ,an arrangement meets the requirements of this subparagraph if an employer offering such arrangement to an employee within a specified class of employee-- 7,i7 offers such arrangement to all employees within such specified class on the same terms1 and 7,,ii7 does not offer any other group health plan 7other than an account-based group health plan or a group health plan that consists solely of excepted benefits7 to any employees within such specified class4 ,in the case of an employer who offers a group health plan provided through health insurance coverage in the small group market 7that is subject to section #bgja of the ,public ,health ,service ,act7 to all employees within such specified class1 subclause 7,,ii7 shall not apply to such group health plan4 7ii7 ,specified class of employee ,for purposes of this subparagraph1 any of the following may be designated as a specified class of employee3 7,i7 ,full-time employees4 7,,ii7 ,part-time employees4 7,,iii7 ,salaried employees4 7,,iv7 ,non-salaried employees4 7,v7 ,employees whose primary site of employment is in the same rating area4 7,,vi7 ,employees who are included in a unit of employees covered under a collective bargaining agreement to which the employer is subject 7determined under rules similar to the rules of section #aje7;h774 7,,vii7 ,employees who have not met a group health plan1 or health insurance issuer offering group health insurance coverage1 waiting period requirement that satisfies section #bgjh of the ,public ,health ,service ,act4 7,,viii7 ,seasonal employees4 7,,ix7 ,employees who are nonresident aliens and who receive no earned income 7within the meaning of section #iaa7;d77#b77 from the employer which constitutes income from sources within the ,united ,states 7within the meaning of section #hfa7;a77#c774 7,x7 ,such other classes of employees as the ,secretary may designate4 ,an employer may designate 7in such manner as is prescribed by the ,secretary7 two or more of the classes described in the preceding subclauses as the specified class of employees to which the arrangement is offered for purposes of applying this subparagraph4 7iii7 ,special rule for new hires ,an employer may designate prospectively so much of a specified class of employees as are hired after a date set by the employer4 ,such subclass of employees shall be treated as the specified class for purposes of applying clause 7i74 7iv7 ,rules for determining type of employee ,for purposes for clause 7ii71 any determination of full-time1 part-time1 or seasonal employment status shall be made under rules similar to the rules of section #aje7;h7 or #dihj;,h1 whichever the employer elects for the plan year4 ,such election shall apply with respect to all employees of the employer for the plan year4 7v7 ,permitted variation ,for purposes of clause 7i77,i71 an arrangement shall not fail to be treated as provided on the same terms within a specified class merely because the maximum dollar amount of payments and reimbursements which may be made under the terms of the arrangement for the year with respect to each employee within such class-- 7,i7 increases as additional dependents of the employee are covered under the arrangement1 and 7,,ii7 increases with respect to a participant as the age of the participant increases1 but not in excess of an amount equal to #cjj percent of the lowest maximum dollar amount with respect to such a participant determined without regard to age4 7,d7 ,substantiation requirements ,an arrangement meets the requirements of this subparagraph if the arrangement has reasonable procedures to substantiate-- 7i7 that the participant and any dependents are1 or will be1 enrolled in coverage described in subparagraph 7,b77ii7 as of the beginning of the plan year of the arrangement 7or as of the beginning of coverage under the arrangement in the case of an employee who first becomes eligible to participate in the arrangement after the date notice is given with respect to the plan under subparagraph 7,e7 7determined without regard to clause 7iii7 thereof71 and 7ii7 any requests made for payment or reimbursement of medical care under the arrangement and that the participant and any dependents remain so enrolled4 7,e7 ,notice 7i7 ,in general ,except as provided in clause 7iii71 an arrangement meets the requirements of this subparagraph if1 under the arrangement1 each employee eligible to participate is1 not later than #fj days before the beginning of the plan year1 given written notice of the employee's rights and obligations under the arrangement which-- 7,i7 is sufficiently accurate and comprehensive to apprise the employee of such rights and obligations1 and 7,,ii7 is written in a manner calculated to be understood by the average employee eligible to participate4 7ii7 ,notice requirements ,such notice shall include such information as the ,secretary may by regulation prescribe4 7iii7 ,notice deadline for certain employees ,in the case of an employee-- 7,i7 who first becomes eligible to participate in the arrangement after the date notice is given with respect to the plan under clause 7i7 7determined without regard to this clause71 or 7,,ii7 whose employer is first established fewer than #abj days before the beginning of the first plan year of the arrangement1 the requirements of this subparagraph shall be treated as met if the notice required under clause 7i7 is provided not later than the date the arrangement may take effect with respect to such employee4 4 7b7 ,inclusion of ,,choice arrangement permitted benefits on ,w-#b 7#a7 ,in general ,section #fjea7;a71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of paragraph 7#ah71 by striking the period at the end of paragraph 7#ai7 and inserting 1 and1 and by inserting after paragraph 7#ai7 the following new paragraph3 7#bj7 the total amount of permitted benefits for enrolled individuals under a custom health option and individual care expense arrangement 7as defined in section #ihae7;b77#b77 with respect to such employee4 4 7c7 ,treatment of current rules relating to certain arrangements 7#a7 ,no inference ,to the extent not inconsistent with the amendments made by this section-- 7,a7 no inference shall be made from such amendments with respect to the rules prescribed in the ,federal ,register on ,june #bj1 #bjai1 7#hd ,fed4 ,reg4 #bhhhh7 relating to health reimbursement arrangements and other account-based group health plans1 and 7,b7 any reference to custom health option and individual care expense arrangements shall for purposes of such rules be treated as including a reference to individual coverage health reimbursement arrangements4 7#b7 ,other conforming of rules ,the ,secretary of the ,treasury1 the ,secretary of ,health and ,human ,services1 and the ,secretary of ,labor shall modify such rules as may be necessary to conform to the amendments made by this section4 7d7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjbe4 #aajbjb4 ,participants in ,,choice arrangement eligible for purchase of ,exchange insurance under cafeteria plan 7a7 ,in general ,section #abe7;f77#c7 is amended by adding at the end the following new subparagraph3 7,c7 ,exception for participants in ,,choice arrangement ,subparagraph 7,a7 shall not apply in the case of an employee participating in a custom health option and individual care expense arrangement 7within the meaning of section #ihae7;b77#b77 offered by the employee's employer4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajbjc4 ,employer credit for ,,choice arrangement 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new section3 #de;,,bb4 ,employer credit for ,,choice arrangement 7a7 ,in general ,for purposes of section #ch1 in the case of an eligible employer1 the ,,choice arrangement credit determined under this section for any taxable year is an amount1 with respect to each employee enrolled during the credit period in a ,,choice arrangement maintained by the employer1 equal to-- 7#a7 #ajj multiplied by the number of months for which the employee is so enrolled during the first year in the credit period1 and 7#b7 one-half of the dollar amount in effect under paragraph 7#a7 for the taxable year1 multiplied by the number of months for which the employee is so enrolled during the second year of the credit period4 7b7 ,arrangement must constitute minimum essential coverage ,an employee shall not be taken into account under subsection 7a7 unless such employee's eligibility for the ,,choice arrangement 7determined without regard to the employee being enrolled7 would cause the employee to be treated under section #cf;,b7c77#b7 as being eligible for minimum essential coverage consisting of an eligible employer-sponsored plan 7as defined in section #ejjj;,a7f77#b774 7c7 ,definitions ,for purposes of this section-- 7#a7 ,,choice arrangement ,the term ,,choice arrangement means a custom health option and individual care expense arrangement 7as defined in section #ihae7;b77#b77;,b774 7#b7 ,credit period ,the credit period with respect to an eligible employer is the first #b one-year periods beginning with the month during which the employer first establishes a ,,choice arrangement on behalf of employees of the employer4 7#c7 ,eligible employer ,the term eligible employer means1 with respect to any taxable year beginning in a calendar year1 an employer who is not an applicable large employer for the calendar year under section #dihj;,h4 7d7 ,inflation adjustment 7#a7 ,in general ,in the case of any taxable year beginning in a calendar year after #bjbf1 the dollar amount in subsection 7a7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which such taxable year begins by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding ,if any amount after adjustment under paragraph 7#a7 is not a multiple of #aj1 such amount shall be rounded to the next lower multiple of #aj4 4 7b7 ,credit made part of general business credit ,section #ch7;b7 is amended by striking plus at the end of paragraph 7#dj71 by striking the period at the end of paragraph 7#da7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#db7 the ,,choice arrangement credit determined under section #de;,,bb7a74 4 7c7 ,credit allowed against alternative minimum tax ,section #ch7;c77#d77;,b7 is amended-- 7#a7 by redesignating clauses 7x71 7xi71 and 7xii7 as clauses 7xi71 7xii71 and 7xiii71 respectively1 and 7#b7 by inserting after clause 7ix7 the following new clause3 7x7 the credit determined under section #de;,,bb1 4 7d7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by adding at the end the following new item3 ,sec4 #de;,,bb4 ,employer credit for ,,choice arrangement4 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajbjd4 ,individuals entitled to part ,a of ,medicare by reason of age allowed to contribute to health savings accounts 7a7 ,in general ,section #bbc7;c77#a77;,b7 is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and1 and by adding at the end the following new clause3 7iv7 entitlement to hospital insurance benefits under part ,a of title ,,xviii of the ,social ,security ,act by reason of section #bbf7;a7 of such ,act4 4 7b7 ,treatment of health insurance purchased from account ,section #bbc7;d77#b77;,c77iv7 is amended by inserting and who is not an eligible individual after who has attained the age specified in section #ahaa of the ,social ,security ,act4 7c7 ,coordination with penalty on distributions not used for qualified medical expenses ,section #bbc7;f77#d77;,c7 is amended by striking ,subparagraph 7,a7 and inserting ,except in the case of an eligible individual1 subparagraph 7,a7 7d7 ,conforming amendment ,section #bbc7;b77#g7 is amended by inserting 7other than an entitlement to benefits described in subsection 7c77#a77;,b77iv77 after ,social ,security ,act4 7e7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjbe4 #aajbje4 ,treatment of direct primary care service arrangements 7a7 ,in general ,section #bbc7;c77#a7 is amended by adding at the end the following new subparagraph3 7,e7 ,treatment of direct primary care service arrangements 7i7 ,in general ,a direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph 7,a77ii74 7ii7 ,direct primary care service arrangement ,for purposes of this subparagraph-- 7,i7 ,in general ,the term direct primary care service arrangement means1 with respect to any individual1 an arrangement under which such individual is provided medical care 7as defined in section #bac7;d77 consisting solely of primary care services provided by primary care practitioners 7as defined in section #ahcc7x77#b77;,a7 of the ,social ,security ,act1 determined without regard to clause 7ii7 thereof71 if the sole compensation for such care is a fixed periodic fee4 7,,ii7 ,limitation ,with respect to any individual for any month1 such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements 7determined without regard to this subclause7 with respect to such individual for such month exceed #aej 7twice such dollar amount in the case of an individual with any direct primary care service arrangement 7as so determined7 that covers more than one individual74 7iii7 ,certain services specifically excluded from treatment as primary care services ,for purposes of this subparagraph1 the term primary care services shall not include-- 7,i7 procedures that require the use of general anesthesia1 7,,ii7 prescription drugs 7other than vaccines71 and 7,,iii7 laboratory services not typically administered in an ambulatory primary care setting4 ,the ,secretary1 after consultation with the ,secretary of ,health and ,human ,services1 shall issue regulations or other guidance regarding the application of this clause4 4 7b7 ,direct primary care service arrangement fees treated as medical expenses ,section #bbc7;d77#b77;,c7 is amended by striking or at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 or1 and by adding at the end the following new clause3 7v7 any direct primary care service arrangement4 4 7c7 ,inflation adjustment ,section #bbc7;g77#a7 is amended-- 7#a7 by inserting 1 7c77#a77;,e77ii77,,ii71 after 7b77#b7 each place it appears1 and 7#b7 in subparagraph 7,b71 by striking clause 7ii7 in clause 7i7 and inserting clauses 7ii7 and 7iii7 1 by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by inserting after clause 7ii7 the following new clause3 7iii7 in the case of the dollar amount in subsection 7c77#a77;,e77ii77,,ii7 for taxable years beginning in calendar years after #bjbf1 calendar year #bjbe4 404 7d7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjbe4 #aajbjf4 ,allowance of bronze and catastrophic plans in connection with health savings accounts 7a7 ,in general ,section #bbc7;c77#b7 is amended by adding at the end the following new subparagraph3 7,h7 ,bronze and catastrophic plans treated as high deductible health plans ,the term high deductible health plan shall include any plan-- 7i7 available as individual coverage through an ,exchange established under section #acaa or #acba of the ,patient ,protection and ,affordable ,care ,act1 and 7ii7 described in subsection 7d77#a77;,a7 or 7e7 of section #acjb of such ,act4 4 7b7 ,effective date ,the amendment made by this section shall apply to months beginning after ,december #ca1 #bjbe4 #aajbjg4 ,on-site employee clinics 7a7 ,in general ,section #bbc7;c77#a71 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new subparagraph3 7,f7 ,special rule for qualified items and services 7i7 ,in general ,for purposes of subparagraph 7,a77ii71 an individual shall not be treated as covered under a health plan described in subclauses 7,i7 and 7,,ii7 of such subparagraph merely because the individual is eligible to receive1 or receives1 qualified items and services-- 7,i7 at a healthcare facility located at a facility owned or leased by the employer of the individual 7or of the individual's spouse71 or 7,,ii7 at a healthcare facility operated primarily for the benefit of employees of the employer of the individual 7or of the individual's spouse74 7ii7 ,qualified items and services defined ,for purposes of this subparagraph1 the term qualified items and services means the following3 7,i7 ,physical examination4 7,,ii7 ,immunizations1 including injections of antigens provided by employees4 7,,iii7 ,drugs or biologicals other than a prescribed drug 7as such term is defined in section #bac7;d77#c774 7,,iv7 ,treatment for injuries occurring in the course of employment4 7,v7 ,preventive care for chronic conditions 7as defined in clause 7iv774 7,,vi7 ,drug testing4 7,,vii7 ,hearing or vision screenings and related services4 7iii7 ,aggregation ,for purposes of clause 7i71 all persons treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad shall be treated as a single employer4 7iv7 ,preventive care for chronic conditions ,for purposes of this subparagraph1 the term preventive care for chronic conditions means any item or service specified in the ,appendix of ,internal ,revenue ,service ,notice #bjai-de which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such ,appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition1 including any amendment1 addition1 removal1 or other modification made by the ,secretary 7pursuant to the authority granted to the ,secretary under paragraph 7#b77;,c77 to the items or services specified in such ,appendix subsequent to the date of publication of such ,notice4 4 7b7 ,effective date ,the amendments made by this section shall apply to months in taxable years beginning after ,december #ca1 #bjbe4 #aajbjh4 ,certain amounts paid for physical activity1 fitness1 and exercise treated as amounts paid for medical care 7a7 ,in general ,section #bbc7;d77#b77;,a7 is amended by adding at the end the following3 ,for purposes of this subparagraph1 amounts paid for qualified sports and fitness expenses shall be treated as paid for medical care44 7b7 ,qualified sports and fitness expenses ,section #bbc7;d77#b7 is amended by adding at the end the following new subparagraph3 7,e7 ,qualified sports and fitness expenses ,for purposes of this paragraph-- 7i7 ,in general ,the term qualified sports and fitness expenses means amounts paid exclusively for the sole purpose of participating in a physical activity including-- 7,i7 for membership at a fitness facility1 or 7,,ii7 for participation or instruction in physical exercise or physical activity4 7ii7 ,overall dollar limitation 7,i7 ,in general ,the aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed #ejj 7#a1jjj in the case of a joint return or a head of household 7as defined in section #b7;b7774 7,,ii7 ,monthly limit ,the amount taken into account under subparagraph 7,a7 as paid for participating in a physical activity during a month beginning during the taxable year shall not exceed an amount equal to #a_/ab of the amount in effect with respect to the taxpayer for the taxable year under subclause 7,i74 7iii7 ,fitness facility ,for purposes of clause 7i77,i71 the term fitness facility means a facility-- 7,i7 which provides instruction in a program of physical exercise1 offers facilities for the preservation1 maintenance1 encouragement1 or development of physical fitness1 or serves as the site of such a program of a ,state or local government1 7,,ii7 which is not a private club owned and operated by its members1 7,,iii7 which does not offer golf1 hunting1 sailing1 or riding facilities1 7,,iv7 the health or fitness component of which is not incidental to its overall function and purpose1 and 7,v7 which is fully compliant with the ,state of jurisdiction and ,federal anti-discrimination laws4 7iv7 ,treatment of personal trainers1 exercise videos1 etc ,the term qualified sports and fitness expenses shall not include any amount paid for-- 7,i7 videos1 books1 or similar materials1 7,,ii7 remote or virtual instruction in a physical exercise or physical activity1 unless such instruction is live1 or 7,,iii7 one-on-one personal training4 7v7 ,programs which include components other than physical exercise and physical activity ,rules similar to the rules of section #bac7;d77#f7 shall apply in the case of any program that includes physical exercise or physical activity and also other components4 ,for purposes of the preceding sentence1 travel and accommodations shall be treated as a separate component4 7vi7 ,membership1 participation1 and instruction must be continuing ,an amount shall not be treated as paid for the purpose of participating in a physical activity unless-- 7,i7 in the case of a membership at a fitness facility1 such membership is for more than #a day1 and 7,,ii7 in the case of participation or instruction in physical exercise or physical activity1 the amount paid constitutes payment for more than #a occasion of such participation or instruction4 7vii7 ,cost-of-living adjustment ,in the case of any taxable year beginning in a calendar year after #bjbf1 each dollar amount in clause 7ii77,i7 shall be increased by an amount equal to-- 7,i7 such dollar amount1 multiplied by 7,,ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which such taxable year begins by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under the preceding sentence is not a multiple of #ej1 such increase shall be rounded to the nearest multiple of #ej4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajbji4 ,allow both spouses to make catch-up contributions to the same health savings account 7a7 ,in general ,section #bbc7;b77#e7 is amended to read as follows3 7#e7 ,special rule for married individuals with family coverage 7,a7 ,in general ,in the case of individuals who are married to each other1 if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month-- 7i7 the limitation under paragraph 7#a7 shall be applied by not taking into account any other high deductible health plan coverage of either spouse 7and if such spouses both have family coverage under separate high deductible health plans1 only one such coverage shall be taken into account71 7ii7 such limitation 7after application of clause 7i77 shall be reduced by the aggregate amount paid to ,archer ,m,s,as of such spouses for the taxable year1 and 7iii7 such limitation 7after application of clauses 7i7 and 7ii77 shall be divided equally between such spouses unless they agree on a different division4 7,b7 ,treatment of additional contribution amounts ,if both spouses referred to in subparagraph 7,a7 have attained age #ee before the close of the taxable year1 the limitation referred to in subparagraph 7,a77iii7 which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph 7#c7 for both spouses4 ,in any other case1 any additional contribution amount determined under paragraph 7#c7 shall not be taken into account under subparagraph 7,a77iii7 and shall not be subject to division between the spouses4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aajbaj4 ,,fsa and ,,hra terminations or conversions to fund ,h,s,as 7a7 ,in general ,section #ajf7;e77#b7 is amended to read as follows3 7#b7 ,qualified ,,hsa distribution ,for purposes of this subsection-- 7,a7 ,in general ,the term qualified ,,hsa distribution means1 with respect to any employee1 a distribution from a health flexible spending arrangement or health reimbursement arrangement of such employee contributed directly to a health savings account of such employee if-- 7i7 such distribution is made in connection with such employee establishing coverage under a high deductible health plan 7as defined in section #bbc7;c77#b77 if during the #d-year period preceding the date the employee so establishes coverage the employee was not covered under such a high deductible health plan1 and 7ii7 such arrangement is described in section #bbc7;c77#a77;,b77v7 with respect to any portion of the plan year remaining after such distribution is made1 if such employee remains enrolled in such arrangement4 7,b7 ,dollar limitation ,the aggregate amount of distributions from health flexible spending arrangements and health reimbursement arrangements of any employee which may be treated as qualified ,,hsa distributions in connection with an establishment of coverage described in subparagraph 7,a77i7 shall not exceed the dollar amount in effect under section #abe7;i77#a7 7twice such amount in the case of coverage which is described in section #bbc7;b77#b77;,b774 4 7b7 ,partial reduction of limitation on deductible ,,hsa contributions ,section #bbc7;b77#d7 is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by inserting after subparagraph 7,c7 the following new subparagraph3 7,d7 so much of any qualified ,,hsa distribution 7as defined in section #ajf7;e77#b77 made to a health savings account of such individual during the taxable year as does not exceed the aggregate increases in the balance of the arrangement from which such distribution is made which occur during the portion of the plan year which precedes such distribution 7other than any balance carried over to such plan year and determined without regard to any decrease in such balance during such portion of the plan year74 4 7c7 ,conversion to hsa-compatible arrangement for remainder of plan year ,section #bbc7;c77#a77;,b71 as amended by this preceding provisions of this ,act1 is amended by striking and at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 and1 and by adding at the end the following new clause3 7v7 coverage under a health flexible spending arrangement or health reimbursement arrangement for the portion of the plan year after a qualified ,,hsa distribution 7as defined in section #ajf7;e77#b7 determined without regard to subparagraph 7,a77ii7 thereof7 is made1 if the terms of such arrangement which apply for such portion of the plan year are such that1 if such terms applied for the entire plan year1 then such arrangement would not be taken into account under subparagraph 7,a77ii7 of this paragraph for such plan year4 4 7d7 ,inclusion of qualified ,,hsa distributions on w-#b 7#a7 ,in general ,section #fjea7;a71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of paragraph 7#ai71 by striking the period at the end of paragraph 7#bj7 and inserting 1 and1 and by inserting after paragraph 7#bj7 the following new paragraph3 7#ba7 the amount of any qualified ,,hsa distribution 7as defined in section #ajf7;e77#b77 with respect to such employee4 4 7#b7 ,conforming amendment ,section #fjea7;a77#ab7 is amended by inserting 7other than any qualified ,,hsa distribution1 as defined in section #ajf7;e77#b77 before the comma at the end4 7e7 ,effective date ,the amendments made by this section shall apply to distributions made after ,december #ca1 #bjbe4 #aajbaa4 ,special rule for certain medical expenses incurred before establishment of health savings account 7a7 ,in general ,section #bbc7;d77#b71 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new subparagraph3 7,f7 ,treatment of certain medical expenses incurred before establishment of account ,if a health savings account is established during the #fj-;day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins1 then1 solely for purposes of determining whether an amount paid is used for a qualified medical expense1 such account shall be treated as having been established on the date that such coverage begins4 4 7b7 ,effective date ,the amendment made by this section shall apply with respect to coverage beginning after ,december #ca1 #bjbe4 #aajbab4 ,contributions permitted if spouse has health flexible spending arrangement 7a7 ,contributions permitted if spouse has a health flexible spending arrangement ,section #bbc7;c77#a77;,b71 as amended by this preceding provisions of this ,act1 is amended by striking and at the end of clause 7iv71 by striking the period at the end of clause 7v7 and inserting 1 and1 and by adding at the end the following new clause3 7vi7 coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under such arrangement if such expenses were determined without regard to any expenses paid or incurred with respect to such individual4 4 7b7 ,effective date ,the amendment made by this section shall apply to plan years beginning after ,december #ca1 #bjbe4 #aajbac4 ,increase in health savings account contribution limitation for certain individuals 7a7 ,increase 7#a7 ,in general ,section #bbc7;b7 is amended by adding at the end the following new paragraph3 7#i7 ,increase in limitation for certain taxpayers 7,a7 ,in general ,the applicable limitation under subparagraphs 7,a7 and 7,b7 of paragraph 7#b7 shall be increased by #d1cjj and #h1eej1 respectively4 7,b7 ,limitation based on modified adjusted gross income ,the amount of the increase under subparagraph 7,a7 7determined without regard to this subparagraph7 shall be reduced 7but not below zero7 by the amount which bears the same ratio to the amount of such increase 7as so determined7 as-- 7i7 the excess 7if any7 of-- 7,i7 the taxpayer's adjusted gross income for such taxable year1 over 7,,ii7 #ge1jjj 7#aej1jjj in the case of a joint return1 if the eligible individual has family coverage71 bears to 7ii7 #be1jjj 7#ej1jjj in the case of a joint return1 if the eligible individual has family coverage74 ,for purposes of the preceding sentence1 adjusted gross income shall be determined in the same manner as under section #bai7;g77#c77;,a71 except determined without regard to any deduction allowed under this section4 4 7#b7 ,only to apply to employee contributions ,section #ajf7;d77#a7 is amended by inserting and section #bbc7;b77#i7 after determined without regard to this subsection4 7b7 ,inflation adjustment ,section #bbc7;g71 as amended by the preceding provisions of this ,act1 is amended-- 7#a7 by inserting 1 7b77#i77;,a71 7b77#i77;,b77i77,,ii71 before and 7c77#b77;,a7 each place it appears1 7#b7 by striking clauses 7ii7 and 7ii7 in paragraph 7#a77;,b77i7 and inserting clauses 7ii71 7iii71 and 7iv71 7#c7 by striking and at the end of paragraph 7#a77;,b77ii71 7#d7 by striking the period at the end of paragraph 7#a77;,b77iii7 and inserting 1 and1 and 7#e7 by inserting after paragraph 7#a77;,b77iii7 the following new clause3 7iv7 in the case of the dollar amounts in subsections 7b77#i77;,a7 and 7b77#i77;,b77i77,,ii71 calendar year #bjbe4 4 7c7 ,effective date 7#a7 ,subsection 7a7 ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 7#b7 ,subsection 7b7 ,the amendments made by subsection 7b7 shall apply to taxable years beginning after ,december #ca1 #bjbf4 #aajbad4 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this part4 ,b ,make ,rural ,america and ,main ,street ,grow ,again #a ,extension of ,tax ,cuts and ,jobs ,act ,reforms for ,rural ,america and ,main ,street #aaajja4 ,extension of special depreciation allowance for certain property 7a7 ,in general ,section #afh7k7 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 by striking ,january #a1 #bjbg each place it appears and inserting ,january #a1 #bjcj1 and 7,b7 in subparagraph 7,b7-- 7i7 in clause 7i77,,ii71 by striking ,january #a1 #bjbh and inserting ,january #a1 #bjca1 and 7ii7 in the heading of clause 7ii71 by striking pre-,january #a1 #bjbg basis and inserting pre-,january #a1 #bjcj basis1 7#b7 in paragraph 7#e77;,a71 by striking ,january #a1 #bjbg and inserting ,january #a1 #bjcj1 and 7#c7 in paragraph 7#f7-- 7,a7 in subparagraph 7,a7-- 7i7 by inserting in the case of property acquired by the taxpayer before ,january #bj1 #bjbe1 after ,except as otherwise provided in this paragraph11 and 7ii7 by striking and at the end of clause 7iv71 by striking the period at the end of clause 7v7 and inserting 1 and1 and by adding at the end the following new clause3 7vi7 in the case of property placed in service after ,december #ca1 #bjbf1 #j percent4 1 7,b7 in subparagraph 7,b7-- 7i7 by striking ,in the case of property described and inserting ,in the case of property acquired by the taxpayer before ,january #bj1 #bjbe and described1 and 7ii7 by striking and at the end of clause 7iv71 by striking the period at the end of clause 7v7 and inserting 1 and1 and by adding at the end the following new clause3 7vi7 in the case of property placed in service after ,december #ca1 #bjbg1 #j percent4 1 7,c7 in subparagraph 7,c71 by inserting and at the end of clause 7iii71 by striking clauses 7iv7 and 7v71 and by adding at the end the following new clause3 7iv7 in the case of a plant which is planted or grafted after ,january #ai1 #bjbe1 and before ,january #a1 #bjcj1 #ajj percent4 1 and 7,d7 by adding at the end the following new subparagraph3 7,d7 ,rule for property acquired after ,january #ai1 #bjbe 7i7 ,in general ,in the case of property acquired by the taxpayer after ,january #ai1 #bjbe and placed in service after such date and before ,january #a1 #bjcj 7,january #a1 #bjca1 in the case of property described in subparagraph 7,b7 or 7,c7 of paragraph 7#b771 the term applicable percentage means #ajj percent4 7ii7 ,acquisition date determination ,for purposes of clause 7i71 property shall not be treated as acquired after the date on which a written binding contract is entered into for such acquisition4 4 7b7 ,conforming amendment ,section #dfj7;c77#f77;,b7 is amended by striking which and all that follows through the period and inserting which has a recovery period of #g years or less44 7c7 ,effective dates 7#a7 ,in general ,except as provided by paragraph 7#b71 the amendments made by this section shall apply to property acquired after ,january #ai1 #bjbe and placed in service after such date4 7#b7 ,specified plants ,the amendments made by this section shall apply to specified plants planted or grafted after ,january #ai1 #bjbe4 #aaajjb4 ,deduction of domestic research and experimental expenditures 7a7 ,suspension of amortization for domestic research and experimental expenditures ,section #agd is amended by adding at the end the following new subsection3 7e7 ,suspension of application to domestic research and experimental expenditures ,in the case of any domestic research or experimental expenditures 7as defined in section #agd;,a7b771 this section shall not apply to such expenditures paid or incurred in taxable years beginning after ,december #ca1 #bjbd1 and before ,january #a1 #bjcj4 4 7b7 ,reinstatement of expensing for domestic research and experimental expenditures ,part ,,vi of subchapter ,b of chapter #a is amended by inserting after section #agd the following new section3 #agd;,a4 ,temporary rules for domestic research and experimental expenditures 7a7 ,treatment as expenses ,notwithstanding section #bfc1 there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year4 7b7 ,domestic research or experimental expenditures ,for purposes of this section1 the term domestic research or experimental expenditures means research or experimental expenditures paid or incurred by the taxpayer in connection with the taxpayer's trade or business other than such expenditures which are attributable to foreign research 7within the meaning of section #da7;d77#d77;,f774 7c7 ,amortization of certain domestic research and experimental expenditures 7#a7 ,in general ,at the election of the taxpayer1 made in accordance with regulations or other guidance provided by the ,secretary1 in the case of domestic research or experimental expenditures which would 7but for subsection 7a77 be chargeable to capital account but not chargeable to property of a character which is subject to the allowance under section #afg 7relating to allowance for depreciation1 etc47 or section #faa 7relating to allowance for depletion71 subsection 7a7 shall not apply and the taxpayer shall-- 7,a7 charge such expenditures to capital account1 and 7,b7 be allowed an amortization deduction of such expenditures ratably over such period of not less than #fj months as may be selected by the taxpayer 7beginning with the midpoint of the taxable year in which such expenditures are paid or incurred74 7#b7 ,time for and scope of election ,the election provided by paragraph 7#a7 may be made for any taxable year1 but only if made not later than the time prescribed by law for filing the return for such taxable year 7including extensions thereof74 ,the method so elected1 and the period selected by the taxpayer1 shall be adhered to in computing taxable income for the taxable year for which the election is made and for all subsequent taxable years unless1 with the approval of the ,secretary1 a change to a different method 7or to a different period7 is authorized with respect to part or all of such expenditures4 ,the election shall not apply to any expenditure paid or incurred during any taxable year before the taxable year for which the taxpayer makes the election4 7d7 ,special rules 7#a7 ,land and other property ,this section shall not apply to any expenditure for the acquisition or improvement of land1 or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under section #afg 7relating to allowance for depreciation1 etc47 or section #faa 7relating to allowance for depletion72 but for purposes of this section allowances under section #afg1 and allowances under section #faa1 shall be considered as expenditures4 7#b7 ,exploration expenditures ,this section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence1 location1 extent1 or quality of any deposit of ore or other mineral 7including oil and gas74 7#c7 ,software development ,for purposes of this section1 any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure4 7e7 ,termination 7#a7 ,in general ,this section shall not apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjbi4 7#b7 ,change in method of accounting ,in the case of a taxpayer's first taxable year beginning after ,december #ca1 #bjbi1 paragraph 7#a7 7and the corresponding application of section #agd7 shall be treated as a change in method of accounting for purposes of section #dha and-- 7,a7 such change shall be treated as initiated by the taxpayer1 7,b7 such change shall be treated as made with the consent of the ,secretary1 and 7,c7 such change shall be applied only on a cut-off basis for any domestic research or experimental expenditures paid or incurred in taxable years beginning after ,december #ca1 #bjbi1 and no adjustment under section #dha7;a7 shall be made4 4 7c7 ,treatment of foreign research or experimental expenditures upon disposition ,section #agd7;d7 is amended by inserting or reduction to amount realized after no deduction4 7d7 ,coordination with certain other provisions 7#a7 ,research credit 7,a7 ,section #da7;d77#a77;,a7 is amended by inserting or domestic research or experimental expenditures under section #agd;,a after section #agd4 7,b7 ,section #bhj;,c7c7 is amended by adding at the end the following new paragraph3 7#d7 ,domestic research or experimental expenditures ,the domestic research or experimental expenditures otherwise taken into account under section #agd;,a shall be reduced by the amount of the credit allowed under section #da7;a74 4 7,c7 ,section #bhj;,c7c7 is amended-- 7i7 in paragraph 7#a77;,b7-- 7,i7 by striking a deduction and inserting an amortization deduction1 and 7,,ii7 by inserting under section #agd after basic research expenses1 and 7ii7 in paragraph 7#b77;,a77i71 by striking paragraph 7#a7 and inserting paragraphs 7#a7 and 7#d74 7#b7 ,,amt adjustment ,section #ef7;b77#b7 is amended-- 7,a7 by striking #agd7;a7 each place it appears and inserting #agd;,a7a71 and 7,b7 by adding at the end of subparagraph 7,a7 the following new flush sentence3 ,in the case of research and experimental expenditures charged to capital account and amortized under section #agd or #agd;,a1 such amounts shall be amortized for purposes of this subsection as provided in clause 7ii74 4 7#c7 ,optional #aj-year writeoff ,section #ei7;e77#b77;,b7 is amended by striking section #agd7;a7 7relating to research and experimental expenditures7 and inserting section #agd;,a7a7 7relating to temporary rules for domestic research and experimental expenditures74 7#d7 ,qualified small issue bonds ,section #add7;a77#d77;,c77iv7 is amended by inserting or #agd;,a7a7 after #agd7;a74 7#e7 ,start-up expenditures ,section #aie7;c77#a7 is amended by striking or #agd in the last sentence and inserting #agd1 or #agd;,a4 7#f7 ,capital expenditures 7,a7 ,section #bfc7;a77#a77;,b7 is amended by inserting or #agd;,a after #agd4 7,b7 ,section #bfc;,a7c77#b7 is amended by inserting or #agd;,a after #agd4 7#g7 ,active business computer software royalties ,section #edc7;d77#d77;,a77i7 is amended by inserting #agd;,a1 after #agd14 7#h7 ,source rules ,section #hfd7;g77#b7 is amended in the last sentence-- 7,a7 by striking treated as deferred expenses under subsection 7b7 of section #agd and inserting allowed as an amortization deduction under section #agd7;a7 or section #agd;,a7c711 and 7,b7 by striking such subsection and inserting such section 7as the case may be74 7#i7 ,basis adjustment ,section #ajaf7;a77#ad7 is amended by striking deductions as deferred expenses under section #agd7;b77#a7 7relating to research and experimental expenditures7 and inserting deductions under section #agd or #agd;,a7c74 7#aj7 ,small business stock ,section #abjb7;e77#b77;,b7 is amended by striking research and experimental expenditures under section #agd and inserting specified research or experimental expenditures under section #agd or domestic research or experimental expenditures under section #agd;,a4 7e7 ,clerical amendment ,the table of sections for part ,,vi of subchapter ,b of chapter #a is amended by inserting after the item relating to section #agd the following new item3 ,sec4 #agd;,a4 ,temporary rules for domestic research and experimental expenditures4 4 7f7 ,effective date and special rule 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjbd4 7#b7 ,treatment of foreign research or experimental expenditures upon disposition ,the amendment made by subsection 7c7 shall apply to property disposed1 retired1 or abandoned after ,may #ab1 #bjbe4 7#c7 ,coordination with research credit ,the amendments made by subparagraphs 7,b7 and 7,c7 of subsection 7d77#a7 shall apply to taxable years beginning after ,december #ca1 #bjbd4 7#d7 ,special rule for short taxable years ,the ,secretary of the ,treasury may prescribe such rules as are necessary or appropriate to provide for the application of the amendments made by this section in the case of any taxable year of less than #ab months that begins after ,december #ca1 #bjbd1 and ends before the date of the enactment of this ,act4 7#e7 ,change in method of accounting ,the amendments made by this section shall be treated as a change in method of accounting for purposes of section #dha of the ,internal ,revenue ,code of #aihf and-- 7,a7 such change shall be treated as initiated by the taxpayer1 7,b7 such change shall be treated as made with the consent of the ,secretary1 and 7,c7 such change shall be applied only on a cut-off basis for any research or experimental expenditures paid or incurred in taxable years beginning after ,december #ca1 #bjbd1 and no adjustments under section #dha7;a7 shall be made4 7#f7 ,no inference ,the amendments made by subparagraphs 7,b7 and 7,c7 of subsection 7d77#a7 shall not be construed to create any inference with respect to the proper application of section #bhj;,c7c7 of the ,internal ,revenue ,code of #aihf with respect to taxable years beginning before ,january #a1 #bjbe4 #aaajjc4 ,modified calculation of adjusted taxable income for purposes of business interest deduction 7a7 ,in general ,section #afc7;j77#h77;,a77v7 is amended by striking beginning before ,january #a1 #bjbb and inserting beginning after ,december #ca1 #bjbd and before ,january #a1 #bjcj4 7b7 ,floor plan financing applicable to certain trailers and campers ,section #afc7;j77#i77;,c7 is amended by adding at the end the following new flush sentence3 ,such term shall also include any trailer or camper which is designed to provide temporary living quarters for recreational1 camping1 or seasonal use and is designed to be towed by1 or affixed to1 a motor vehicle4 4 7c7 ,effective date and special rule 7#a7 ,in general ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 7#b7 ,special rule for short taxable years ,the ,secretary of the ,treasury may prescribe such rules as are necessary or appropriate to provide for the application of the amendments made by this section in the case of any taxable year of less than #ab months that begins after ,december #ca1 #bjbd1 and ends before the date of the enactment of this ,act4 #aaajjd4 ,extension of deduction for foreign-derived intangible income and global intangible low-taxed income 7a7 ,in general ,section #bej7;a7 is amended-- 7#a7 by striking #cg4e percent in paragraph 7#a77;,a7 and inserting #cf4e percent1 7#b7 by striking #ej percent in paragraph 7#a77;,b7 and inserting #di4b percent1 and 7#c7 by striking paragraph 7#c74 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aaajje4 ,extension of base erosion minimum tax amount 7a7 ,in general ,section #ei;,a7b7 is amended-- 7#a7 by striking #aj percent in paragraph 7#a7 and inserting #aj4a percent1 and 7#b7 by striking paragraph 7#b7 and by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#b7 and 7#c71 respectively4 7b7 ,conforming amendments 7#a7 ,section #ei;,a7b77#a7 is amended by striking ,except as provided in paragraphs 7#b7 and 7#c7 and inserting ,except as provided in paragraph 7#b74 7#b7 ,section #ei;,a7b77#b71 as redesignated by subsection 7a77#b71 is amended by striking the percentage otherwise in effect under paragraphs 7#a77;,a7 and 7#b77;,a7 shall each be increased and inserting the percentages otherwise in effect under paragraph 7#a77;,a7 shall be increased4 7#c7 ,section #ei;,a7e77#a77;,c7 is amended by striking in the case of a taxpayer described in subsection 7b77#c77;,b7 and inserting in the case of a taxpayer described in subsection 7b77#b77;,b74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aaajjf4 ,exception to denial of deduction for business meals 7a7 ,in general ,section #bgd7o7 is amended by striking ,no deduction and inserting ,except in the case of an expense described in subsection 7e77#h71 no deduction4 7b7 ,effective date ,the amendment made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbe4 #b ,additional ,tax ,relief for ,rural ,america and ,main ,street #aaaaja4 ,special depreciation allowance for qualified production property 7a7 ,in general ,section #afh is amended by adding at the end the following new subsection3 7n7 ,special allowance for qualified production property 7#a7 ,in general ,in the case of any qualified production property-- 7,a7 the depreciation deduction provided by section #afg7;a7 for the taxable year in which such property is placed in service shall include an allowance equal to #ajj percent of the adjusted basis of the qualified production property1 and 7,b7 the adjusted basis of the qualified production property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year4 7#b7 ,qualified production property ,for purposes of this subsection-- 7,a7 ,in general ,the term qualified production property means that portion of any nonresidential real property-- 7i7 to which this section applies1 7ii7 which is used by the taxpayer as an integral part of a qualified production activity1 7iii7 which is placed in service in the ,united ,states or any possession of the ,united ,states1 7iv7 the original use of which commences with the taxpayer1 7v7 the construction of which begins after ,january #ai1 #bjbe1 and before ,january #a1 #bjbi1 7vi7 with respect to which the taxpayer has elected the application of this subsection1 and 7vii7 which is placed in service before ,january #a1 #bjcc4 7,b7 ,special rule for certain property not previously used in qualified production activities 7i7 ,in general ,in the case of property acquired by the taxpayer during the period described in subparagraph 7,a77v71 the requirements of clauses 7iv7 and 7v7 of subparagraph 7,a7 shall be treated as satisfied if such property was not used in a qualified production activity 7determined without regard to the second sentence of subparagraph 7,d77 by any person at any time during the period beginning on ,january #a1 #bjba1 and ending on ,may #ab1 #bjbe4 7ii7 ,written binding contracts ,for purposes of determining under clause 7i7-- 7,i7 whether such property is acquired before the period described in subparagraph 7,a77v71 such property shall be treated as acquired not later than the date on which the taxpayer enters into a written binding contract for such acquisition1 and 7,,ii7 whether such property is acquired after such period1 such property shall be treated as acquired not earlier than such date4 7,c7 ,exclusion of office space1 etc ,the term qualified production property shall not include that portion of any nonresidential real property which is used for offices1 administrative services1 lodging1 parking1 sales activities1 research activities1 software engineering activities1 or other functions unrelated to manufacturing1 production1 or refining of tangible personal property4 7,d7 ,qualified production activity ,the term qualified production activity means the manufacturing1 production1 or refining of a qualified product4 ,the activities of any taxpayer do not constitute manufacturing1 production1 or refining of a qualified product unless the activities of such taxpayer result in a substantial transformation of the property comprising the product4 7,e7 ,production ,the term production shall not include activities other than agricultural production and chemical production4 7,f7 ,qualified product ,the term qualified product means any tangible personal property4 7,g7 ,syndication ,for purposes of subparagraph 7,a77iv71 rules similar to the rules of subsection 7k77#b77;,e77iii7 shall apply4 7#c7 ,deduction allowed in computing minimum tax ,for purposes of determining alternative minimum taxable income under section #ee1 the deduction under section #afg for qualified production property shall be determined under this section without regard to any adjustment under section #ef4 7#d7 ,coordination with certain other provisions 7,a7 ,other special depreciation allowances ,the term qualified production property shall not include any property to which subsection 7k71 7l71 or 7m7 applies4 ,for purposes of subsections 7k77#g71 7l77#c77;,d71 and 7m77#b77;,b77iii71 qualified production property to which this subsection applies shall be treated as a separate class of property4 7,b7 ,alternative depreciation property ,the term qualified production property shall not include any property to which the alternative depreciation system under subsection 7g7 applies4 ,for purposes of subsection 7g77#g77;,a71 qualified production property to which this subsection applies shall be treated as separate nonresidential real property4 7#e7 ,recapture ,if1 at any time during the #aj-year period beginning on the date that any qualified production property is placed in service by the taxpayer1 such property ceases to be used as described in paragraph 7#b77;,a77ii7 and is used by the taxpayer in a productive use not described in paragraph 7#b77;,a77ii7-- 7,a7 section #abde shall be applied-- 7i7 by treating such property as having been disposed of by the taxpayer as of the first time such property is so used in a productive use not described in paragraph 7#b77;,a77ii71 and 7ii7 by treating the amount described in subparagraph 7,b7 of section #abde7;a77#a7 with respect to such disposition as being not less than the amount described in subparagraph 7,a7 of such section1 and 7,b7 the basis of the taxpayer in such property1 and the taxpayer's allowance for depreciation with respect to such property1 shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph 7,a74 7#f7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including regulations or other guidance-- 7,a7 regarding what constitutes a substantial transformation of property1 and 7,b7 providing for the application of paragraph 7#e7 with respect to a change in use described in such paragraph by a transferee following a fully or partially tax free transfer of qualified production property4 4 7b7 ,treatment of qualified production property as section #abde property ,section #abde7;a77#c7 is amended by striking or at the end of subparagraph 7,e71 by striking the period at the end of subparagraph 7,f7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,g7 any qualified production property 7as defined in section #afh7n77#b774 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after the date of the enactment of this ,act4 #aaaajb4 ,renewal and enhancement of opportunity zones 7a7 ,modification of low-income community definition ,section #adjj,z-#a7;c77#a7 is amended-- 7#a7 by striking communities4--,the term and inserting the following3 communities4-- 7,a7 ,in general ,the term 1 and 7#b7 by adding at the end the following3 7,b7 ,modifications ,for purposes of subparagraph 7,a71 section #de;,d7e77#a7 shall be applied in subparagraph 7,b7 thereof1 by substituting #gj percent for #hj percent each place it appears4 7,c7 ,certain census tracts disallowed ,the term low-income community shall not include any population census tract if-- 7i7 in the case of a tract not located within a metropolitan area1 the median family income for such tract is at least #abe percent of statewide median family income1 or 7ii7 in the case of a tract located within a metropolitan area1 the median family income for such tract is at least #abe percent of the metropolitan area median family income4 4 7b7 ,new round of qualified opportunity zone designations 7#a7 ,in general ,section #adjj,z-#a is amended by adding at the end the following new subsection3 7g7 ,new round of qualified opportunity zone designations 7#a7 ,in general ,in addition to designations under subsection 7b71 and under rules similar to the rules of such subsection1 the ,secretary shall designate tracts nominated by the chief executive officers of ,states for purposes of this section4 7#b7 ,number of designations2 proportion of rural areas designated 7,a7 ,in general ,of the low-income communities within a ,state1 the ,secretary may designate under this subsection not more than #be percent as qualified opportunity zones1 of which at least the lesser of the following shall be qualified opportunity zones which are comprised entirely of a rural area3 7i7 ,the applicable percentage of the total number of qualified opportunity zone designations which may be made within the ,state under this subsection4 7ii7 ,all low-income communities within the ,state which are comprised entirely of a rural area4 7,b7 ,applicable percentage ,for purposes of this paragraph1 the applicable percentage shall be1 for any calendar year during which a designation is made1 the greater of-- 7i7 #cc percent1 or 7ii7 the percentage of the ,united ,states population living within a rural area for the preceding calendar year4 7#c7 ,rural area ,whether a low-income community is comprised entirely of a rural area shall be determined by the ,secretary in consultation with the ,secretary of ,agriculture4 ,for purposes of this subsection1 the term rural area has the meaning given such term by section #cdc7;a77#ac77;,a7 of the ,consolidated ,farm and ,rural ,development ,act4 7#d7 ,period for which designation is in effect ,a designation as a qualified opportunity zone under this subsection shall remain in effect for the period beginning on ,january #a1 #bjbg1 and ending on ,december #ca1 #bjcc4 7#e7 ,contiguous tracts not eligible ,subsection 7e7 shall not apply to designations made under this subsection4 4 7#b7 ,election with respect to new round of zones ,section #adjj,z-#b7;a77#b77;,b7 is amended by striking ,december #ca1 #bjbf and inserting ,december #ca1 #bjcc4 7#c7 ,year of inclusion ,section #adjj,z-#b7;b77#a77;,b7 is amended to read as follows3 7,b7 7i7 ,december #ca1 #bjbf1 in the case of an amount invested before ,january #a1 #bjbg1 and 7ii7 ,december #ca1 #bjcc1 in the case of an amount invested after ,december #ca1 #bjbf1 and before ,january #a1 #bjcd4 4 7#d7 ,winding down initial zone designations ,section #adjj,z-#a7;f7 is amended-- 7,a7 by striking and ending and all that follows and inserting the following3 and ending on ,december #ca1 #bjbf41 and 7,b7 by striking ,a designation and inserting ,except as provided in subsection 7g77#d71 a designation4 7c7 ,modification of opportunity zone investment incentives 7#a7 ,consolidated basis increases2 rural zone basis increase ,section #adjj,z-#b7;b77#b77;,b7 is amended by adding at the end the following new clauses3 7v7 ,consolidated basis increase for investments after #bjbf ,in the case of investments made after ,december #ca1 #bjbf-- 7,i7 clauses 7iii7 and 7iv7 shall not apply1 and 7,,ii7 for any such investment held by the taxpayer for at least #e years1 the basis of such adjustment shall be increased by an amount equal to #aj percent of the amount of gain deferred by reason of subsection 7a77#a77;,a74 7vi7 ,special rule for rural opportunity funds ,clause 7v7 shall be applied by substituting #cj percent for #aj percent in the case of an investment in a qualified rural opportunity fund4 7vii7 ,qualified rural opportunity fund ,for purposes of clause 7vi71 a qualified rural opportunity fund means a qualified opportunity fund that holds at least #ij percent of its assets in qualified opportunity zone property which-- 7,i7 is qualified opportunity zone business property substantially all of the use of which1 during substantially all of the fund's holding period for such property1 was in a qualified opportunity zone comprised entirely of a rural area1 or 7,,ii7 is qualified opportunity zone stock1 or a qualified opportunity zone partnership interest1 in a qualified opportunity zone business in which substantially all of the tangible property owned or leased is qualified opportunity zone business property described in subsection 7d77#c77;,a77i7 and substantially all the use of which is in a qualified opportunity zone comprised entirely of a rural area4 ,for purposes of the preceding sentence1 property held in the fund shall be measured under rules similar to the rules of subsection 7d77#a74 4 7#b7 ,limited treatment of ordinary income ,section #adjj,z-#b7;a7 is amended by adding at the end the following new paragraph3 7#c7 ,special rule for ordinary income ,in the case of any ordinary income of the taxpayer for the taxable year-- 7,a7 the taxpayer may elect the application of paragraph 7#a7 with respect to so much of ordinary income as does not exceed #aj1jjj 7reduced by the amount of any income with respect to which an election pursuant to this paragraph has previously been made71 and 7,b7 subsection 7b77#b77;,b7 shall not apply to the investment with respect to such election4 4 7#c7 ,special rule for improvement of existing structures in rural areas1 including for data centers ,section #adjj,z-#b7;d77#b77;,d77ii7 is amended by inserting 7#ej percent of such adjusted basis in the case of property in a qualified opportunity zone comprised entirely of a rural area7 after the adjusted basis of such property4 7d7 ,information reporting on qualified opportunity funds and qualified rural opportunity funds 7#a7 ,filing requirements for funds and investors ,subpart ,a of part ,,iii of subchapter ,a of chapter #fa is amended by inserting after section #fjci;,j the following new sections3 #fjci,k4 ,returns with respect to qualified opportunity funds and qualified rural opportunity funds 7a7 ,in general ,every qualified opportunity fund shall file an annual return 7at such time and in such manner as the ,secretary may prescribe7 containing the information described in subsection 7b74 7b7 ,information from qualified opportunity funds ,the information described in this subsection is-- 7#a7 the name1 address1 and taxpayer identification number of the qualified opportunity fund1 7#b7 whether the qualified opportunity fund is organized as a corporation or a partnership1 7#c7 the value of the total assets held by the qualified opportunity fund as of each date described in section #adjj,z-#b7;d77#a71 7#d7 the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date1 7#e7 with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest-- 7,a7 the name1 address1 and taxpayer identification number of the corporation in which such stock is held or the partnership in which such interest is held1 as the case may be1 7,b7 each ,north ,american ,industry ,classification ,system 7,,naics7 code that applies to the trades or businesses conducted by such corporation or partnership1 7,c7 the population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located1 7,d7 the amount of the investment in such stock or partnership interest as of each date described in section #adjj,z-#b7;d77#a71 7,e7 the value of tangible property held by such corporation or partnership on each such date which is owned by such corporation or partnership1 7,f7 the value of tangible property held by such corporation or partnership on each such date which is leased by such corporation or partnership1 7,g7 the approximate number of residential units 7if any7 for any real property held by such corporation or partnership1 and 7,h7 the approximate average monthly number of full-time equivalent employees of such corporation or partnership for the year 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such corporation or partnership as determined appropriate by the ,secretary1 7#f7 with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund-- 7,a7 the ,north ,american ,industry ,classification ,system 7,,naics7 code that applies to the trades or businesses in which such property is held1 7,b7 the population census tract in which the property is located1 7,c7 whether the property is owned or leased1 7,d7 the aggregate value of the items of qualified opportunity zone property held by the qualified opportunity fund as of each date described in section #adjj,z-#b7;d77#a71 and 7,e7 in the case of real property1 number of residential units 7if any71 7#g7 the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such trades or businesses as determined appropriate by the ,secretary1 7#h7 with respect to each person who disposed of an investment in the qualified opportunity fund during the year-- 7,a7 the name and taxpayer identification number of such person1 7,b7 the date or dates on which the investment disposed was acquired1 and 7,c7 the date or dates on which any such investment was disposed and the amount of the investment disposed1 and 7#i7 such other information as the ,secretary may require4 7c7 ,statement required to be furnished to investors ,every person required to make a return under subsection 7a7 shall furnish to each person whose name is required to be set forth in such return by reason of subsection 7b77#h7 a written statement showing-- 7#a7 the name1 address and phone number of the information contact of the person required to make such return1 and 7#b7 the information required to be shown on such return by reason of subsection 7b77#h7 with respect to the person whose name is required to be so set forth4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,in general ,any term used in this section which is also used in subchapter ,z of chapter #a shall have the meaning given such term under such subchapter4 7#b7 ,full-time equivalent employees ,the term full-time equivalent employees means1 with respect to any month1 the sum of-- 7,a7 the number of full-time employees 7as defined in section #dihj;,h7c77#d77 for the month1 plus 7,b7 the number of employees determined 7under rules similar to the rules of section #dihj;,h7c77#b77;,e77 by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by #abj4 7e7 ,application to qualified rural opportunity funds ,every qualified rural opportunity fund 7as defined in section #adjj,z-#b7;b77#b77;,b77vii77 shall file the annual return required under subsection 7a71 and the statements required under subsection 7c71 applied-- 7#a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 7#b7 by substituting section #adjj,z-#b7;b77#b77;,b77vii7 for section #adjj,z-#b7;d77#a7 each place it appears1 and 7#c7 by treating any reference 7after the application of paragraph 7#a77 to qualified rural opportunity zone stock1 a qualified rural opportunity zone partnership interest1 a qualified rural opportunity zone business1 or qualified opportunity zone business property as stock1 an interest1 a business1 or property1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,b77vii74 #fjci,l4 ,information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses 7a7 ,in general ,every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection 7b7 a written statement in such manner and setting forth such information as the ,secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section #fjci,k7b77#e74 7b7 ,applicable qualified opportunity zone business ,for purposes of subsection 7a71 the term applicable qualified opportunity zone business means any qualified opportunity zone business-- 7#a7 which is a trade or business of a qualified opportunity fund1 7#b7 in which a qualified opportunity fund holds qualified opportunity zone stock1 or 7#c7 in which a qualified opportunity fund holds a qualified opportunity zone partnership interest4 7c7 ,other terms ,any term used in this section which is also used in subchapter ,z of chapter #a shall have the meaning given such term under such subchapter4 7d7 ,application to qualified rural opportunity businesses ,every applicable qualified rural opportunity zone business 7as defined in subsection 7b7 determined after application of the substitutions described in this sentence7 shall furnish the written statement required under subsection 7a71 applied-- 7#a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 and 7#b7 by treating any reference 7after the application of paragraph 7#a77 to qualified rural opportunity zone stock1 a qualified rural opportunity zone partnership interest1 or a qualified rural opportunity zone business as stock1 an interest1 or a business1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,b77vii74 4 7#b7 ,penalties 7,a7 ,in general ,part ,,ii of subchapter ,b of chapter #fh is amended by inserting after section #fgbe the following new section3 #fgbf4 ,failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds 7a7 ,in general ,in the case of any person required to file a return under section #fjci,k fails to file a complete and correct return under such section in the time and in the manner prescribed therefor1 such person shall pay a penalty of #ejj for each day during which such failure continues4 7b7 ,limitation 7#a7 ,in general ,the maximum penalty under this section on failures with respect to any #a return shall not exceed #aj1jjj4 7#b7 ,large qualified opportunity funds ,in the case of any failure described in subsection 7a7 with respect to a fund the gross assets of which 7determined on the last day of the taxable year7 are in excess of #aj1jjj1jjj1 paragraph 7#a7 shall be applied by substituting #ej1jjj for #aj1jjj4 7c7 ,penalty in cases of intentional disregard ,if a failure described in subsection 7a7 is due to intentional disregard1 then-- 7#a7 subsection 7a7 shall be applied by substituting #b1ejj for #ejj1 7#b7 subsection 7b77#a7 shall be applied by substituting #ej1jjj for #aj1jjj1 and 7#c7 subsection 7b77#b7 shall be applied by substituting #bej1jjj for #ej1jjj4 7d7 ,inflation adjustment 7#a7 ,in general ,in the case of any failure relating to a return required to be filed in a calendar year beginning after #bjbe1 each of the dollar amounts in subsections 7a71 7b71 and 7c7 shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year determined by substituting calendar year #bjbd for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7#b7 ,rounding 7,a7 ,in general ,if the #ejj dollar amount in subsection 7a7 and 7c77#a7 or the #b1ejj amount in subsection 7c77#a71 after being increased under paragraph 7#a71 is not a multiple of #aj1 such dollar amount shall be rounded to the next lowest multiple of #aj4 7,b7 ,asset threshold ,if the #aj1jjj1jjj dollar amount in subsection 7b77#b71 after being increased under paragraph 7#a71 is not a multiple of #aj1jjj1 such dollar amount shall be rounded to the next lowest multiple of #aj1jjj4 7,c7 ,other dollar amounts ,if any dollar amount in subsection 7b7 or 7c7 7other than any amount to which subparagraph 7,a7 or 7,b7 applies71 after being increased under paragraph 7#a71 is not a multiple of #a1jjj1 such dollar amount shall be rounded to the next lowest multiple of #a1jjj4 4 7,b7 ,information required to be sent to other taxpayers ,section #fgbd7;d77#b71 as amended by the preceding provisions of this ,act1 is amended-- 7i7 by striking or at the end of subparagraph 7,,ll71 7ii7 by striking the period at the end of the subparagraph 7,,mm7 and inserting a comma1 and 7iii7 by inserting after subparagraph 7,,mm7 the following new subparagraphs3 7,,nn7 section #fjci,k7c7 7relating to disposition of qualified opportunity fund investments71 or 7,,oo7 section #fjci,l 7relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses74 4 7#c7 ,electronic filing ,section #fjaa7;e7 is amended by adding at the end the following new paragraph3 7#h7 ,qualified opportunity funds and qualified rural opportunity funds ,notwithstanding paragraphs 7#a7 and 7#b71 any return filed by a qualified opportunity fund or qualified rural opportunity fund shall be filed on magnetic media or other machine-readable form4 4 7#d7 ,clerical amendments 7,a7 ,the table of sections for subpart ,a of part ,,iii of subchapter ,a of chapter #fa is amended by inserting after the item relating to section #fjci;,j the following new items3 ,sec4 #fjci,k4 ,returns with respect to qualified opportunity funds and qualified rural opportunity funds4,sec4 #fjci,l4 ,information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses404 4 7,b7 ,the table of sections for part ,,ii of subchapter ,b of chapter #fh is amended by inserting after the item relating to section #fgbe the following new item3 ,sec4 #fgbf4 ,failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds4 4 7#e7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this ,act4 7e7 ,secretary reporting of data on opportunity zone and rural opportunity zone tax incentives 7#a7 ,in general ,as soon as practical after the date of the enactment of this ,act1 and annually thereafter1 the ,secretary of the ,treasury1 or the ,secretary's delegate 7referred to in this section as the ,secretary7 shall make publicly available a report on qualified opportunity funds4 7#b7 ,information included ,the report required under paragraph 7#a7 shall include1 to the extent available1 the following information3 7,a7 ,the number of qualified opportunity funds4 7,b7 ,the aggregate dollar amount of assets held in qualified opportunity funds4 7,c7 ,the aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property1 stated separately for each ,north ,american ,industry ,classification ,system 7,,naics7 code4 7,d7 ,the percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments4 7,e7 ,for each population census tract designated as a qualified opportunity zone1 the approximate average monthly number of full-time equivalent employees of the qualified opportunity zone businesses in such qualified opportunity zone for the preceding #ab-month period 7within numerical ranges identified by the ,secretary7 or such other indication of the employment impact of such qualified opportunity fund businesses as determined appropriate by the ,secretary4 7,f7 ,the percentage of the total amount of investments made by qualified opportunity funds in-- 7i7 qualified opportunity zone property which is real property2 and 7ii7 other qualified opportunity zone property4 7,g7 ,for each population census tract1 the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real property4 7,h7 ,the aggregate dollar amount of investments made by qualified opportunity funds in each population census tract4 7#c7 ,additional information 7,a7 ,in general ,beginning with the report submitted under paragraph 7#a7 for the #fth year after the date of the enactment of this ,act1 the ,secretary shall include in such report the impacts and outcomes of a designation of a population census tract as a qualified opportunity zone as measured by economic indicators1 such as job creation1 poverty reduction1 new business starts1 and other metrics as determined by the ,secretary4 7,b7 ,semi-decennial information 7i7 ,in general ,in the case of any report submitted under paragraph 7#a7 in the #fth year or the #aath year after the date of the enactment of this ,act1 the ,secretary shall include the following information3 7,i7 ,for population census tracts designated as a qualified opportunity zone1 a comparison 7based on aggregate information7 of the factors listed in clause 7iii7 between the #e-year period ending on the date of the enactment of ,public ,law #aae-ig and the most recent #e-year period for which data is available4 7,,ii7 ,for population census tracts designated as a qualified opportunity zone1 a comparison 7based on aggregate information7 of the factors listed in clause 7iii7 for the most recent #e-year period for which data is available between such population census tracts and a similar population census tracts that were not designated as a qualified opportunity zone4 7ii7 ,control groups ,for purposes of clause 7i71 the ,secretary may combine population census tracts into such groups as the ,secretary determines appropriate for purposes of making comparisons4 7iii7 ,factors listed ,the factors listed in this clause are the following3 7,i7 ,the unemployment rate4 7,,ii7 ,the number of persons working in the population census tract1 including the percentage of such persons who were not residents in the population census tract in the preceding year4 7,,iii7 ,individual1 family1 and household poverty rates4 7,,iv7 ,median family income of residents of the population census tract4 7,v7 ,demographic information on residents of the population census tract1 including age1 income1 education1 race1 and employment4 7,,vi7 ,the average percentage of income of residents of the population census tract spent on rent annually4 7,,vii7 ,the number of residences in the population census tract4 7,,viii7 ,the rate of home ownership in the population census tract4 7,,ix7 ,the average value of residential property in the population census tract4 7,x7 ,the number of affordable housing units in the population census tract4 7,,xi7 ,the number and percentage of residents in the population census tract that were not employed for the preceding year4 7,,xii7 ,the number of new business starts in the population census tract4 7,,xiii7 ,the distribution of employees in the population census tract by ,north ,american ,industry ,classification ,system 7,,naics7 code4 7#d7 ,protection of identifiable return information ,in making reports required under this subsection1 the ,secretary-- 7,a7 shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information1 and 7,b7 if necessary to protect taxpayer return information1 may combine information required with respect to individual population census tracts into larger geographic areas4 7#e7 ,definitions ,any term used in this subsection which is also used in subchapter ,z of chapter #a of the ,internal ,revenue ,code of #aihf shall have the meaning given such term under such subchapter4 7#f7 ,reports on qualified rural opportunity funds ,the ,secretary shall make publicly available1 with respect to qualified rural opportunity funds1 separate reports as required under this subsection1 applied-- 7,a7 by substituting qualified rural opportunity for qualified opportunity each place it appears1 7,b7 by substituting a reference to this ,act for ,public ,law #aae-ig1 and 7,c7 by treating any reference 7after the application of subparagraph 7,a77 to qualified rural opportunity zone stock1 qualified rural opportunity zone partnership interest1 qualified rural opportunity zone business1 or qualified opportunity zone business property as stock1 interest1 business1 or property1 respectively1 described in subclause 7,i7 or 7,,ii71 as the case may be1 of section #adjj,z-#b7;b77#b77;,b77vii7 of the ,internal ,revenue ,code of #aihf4 #aaaajc4 ,increased dollar limitations for expensing of certain depreciable business assets 7a7 ,in general ,section #agi7;b7 is amended-- 7#a7 in paragraph 7#a71 by striking #a1jjj1jjj and inserting #b1ejj1jjj 1 and 7#b7 in paragraph 7#b71 by striking #b1ejj1jjj and inserting #d1jjj1jjj4 7b7 ,conforming amendments ,section #agi7;b77#f77;,a7 is amended-- 7#a7 by inserting 7#bjbe in the case of the dollar amounts in paragraphs 7#a7 and 7#b77 after ,in the case of any taxable year beginning after #bjah1 and 7#b7 in clause 7ii71 by striking determined by substituting calendar year #bjag for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 and inserting determined by substituting in subparagraph 7,a77ii7 thereof-- 7,i7 in the case of amounts in paragraphs 7#a7 and 7#b71 calendar year #bjbd for calendar year #bjaf1 and 7,,ii7 in the case of the amount in paragraph 7#e77;,a71 calendar year #bjag for calendar year #bjaf4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service in taxable years beginning after ,december #ca1 #bjbd4 #aaaajd4 ,repeal of revision to de minimis rules for third party network transactions 7a7 ,reinstatement of exception for de minimis payments as in effect prior to enactment of ,american ,rescue ,plan ,act of #bjba 7#a7 ,in general ,section #fjej,w7e7 is amended to read as follows3 7e7 ,exception for de minimis payments by third party settlement organizations ,a third party settlement organization shall be required to report any information under subsection 7a7 with respect to third party network transactions of any participating payee only if-- 7#a7 the amount which would otherwise be reported under subsection 7a77#b7 with respect to such transactions exceeds #bj1jjj1 and 7#b7 the aggregate number of such transactions exceeds #bjj4 4 7#b7 ,effective date ,the amendment made by this subsection shall take effect as if included in section #ifgd of the ,american ,rescue ,plan ,act4 7b7 ,application of de minimis rule for third party network transactions to backup withholding 7#a7 ,in general ,section #cdjf7;b7 is amended by adding at the end the following new paragraph3 7#h7 ,other reportable payments include payments in settlement of third party network transactions only where aggregate transactions exceed reporting threshold for the calendar year 7,a7 ,in general ,any payment in settlement of a third party network transaction required to be shown on a return required under section #fjej,w which is made during any calendar year shall be treated as a reportable payment only if-- 7i7 the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section #fjej,w7e77#b71 and 7ii7 the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section #fjej,w7e77#a7 at the time of such payment4 7,b7 ,exception if third party network transactions made in prior year were reportable ,subparagraph 7,a7 shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to calendar years beginning after ,december #ca1 #bjbd4 #aaaaje4 ,increase in threshold for requiring information reporting with respect to certain payees 7a7 ,in general ,section #fjda7;a7 is amended by striking #fjj and inserting #b1jjj4 7b7 ,inflation adjustment ,section #fjda is amended by adding at the end the following new subsection3 7h7 ,inflation adjustment ,in the case of any calendar year after #bjbf1 the dollar amount in subsection 7a7 shall be increased by an amount equal to-- 7#a7 such dollar amount1 multiplied by 7#b7 the cost-of-living adjustment determined under section #a7;f77#c7 for such calendar year1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 ,if any increase under the preceding sentence is not a multiple of #ajj1 such increase shall be rounded to the nearest multiple of #ajj4 4 7c7 ,application to reporting on remuneration for services ,section #fjda;,a7a77#b7 is amended by striking is #fjj or more and inserting equals or exceeds the dollar amount in effect for such calendar year under section #fjda7;a74 7d7 ,application to backup withholding ,section #cdjf7;b77#f7 is amended-- 7#a7 by striking #fjj in subparagraph 7,a7 and inserting the dollar amount in effect for such calendar year under section #fjda7;a71 and 7#b7 by striking only where aggregate for calendar year is #fjj or more in the heading and inserting only if in excess of threshold4 7e7 ,conforming amendments 7#a7 ,the heading of section #fjda7;a7 is amended by striking of #fjj or more and inserting exceeding threshold4 7#b7 ,section #fjda7;a7 is amended by striking taxable year and inserting calendar year4 7f7 ,effective date ,the amendments made by this section shall apply with respect to payments made after ,december #ca1 #bjbe4 #aaaajf4 ,exclusion of interest on loans secured by rural or agricultural real property 7a7 ,in general ,part ,,iii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by inserting after section #aci;,j the following new section3 #aci,k4 ,interest on loans secured by rural or agricultural real property 7a7 ,in general ,gross income shall not include #be percent of the interest received by a qualified lender on any qualified real estate loan4 7b7 ,qualified lender ,for purposes of this section1 the term qualified lender means-- 7#a7 any bank or savings association the deposits of which are insured under the ,federal ,deposit ,insurance ,act 7#ab ,u4,s4,c4 #ahaa et seq471 7#b7 any ,state- or federally-regulated insurance company1 7#c7 any entity wholly owned1 directly or indirectly1 by a company that is treated as a bank holding company for purposes of section #h of the ,international ,banking ,act of #aigh 7#ab ,u4,s4,c4 #cajf7 if-- 7,a7 such entity is organized1 incorporated1 or established under the laws of the ,united ,states or any ,state of the ,united ,states1 and 7,b7 the principal place of business of such entity is in the ,united ,states 7including any territory of the ,united ,states71 7#d7 any entity wholly owned1 directly or indirectly1 by a company that is considered an insurance holding company under the laws of any ,state if such entity satisfies the requirements described in subparagraphs 7,a7 and 7,b7 of paragraph 7#c71 and 7#e7 with respect to interest received on a qualified real estate loan secured by real estate described in subsection 7c77#c77;,a71 any federally chartered instrumentality of the ,united ,states established under section #h4a7;a7 of the ,farm ,credit ,act of #aiga 7#ab ,u4,s4,c4 #bbgi;aa-#a7;a774 7c7 ,qualified real estate loan ,for purposes of this section-- 7#a7 ,in general ,the term qualified real estate loan means any loan-- 7,a7 secured by-- 7i7 rural or agricultural real estate1 or 7ii7 a leasehold mortgage 7with a status as a lien7 on rural or agricultural real estate1 7,b7 made to a person other than a specified foreign entity 7as defined in section #ggja7;a77#ea771 and 7,c7 made after the date of the enactment of this section and before ,january #a1 #bjbi4 ,for purposes of the preceding sentence1 the determination of whether property securing such loan is rural or agricultural real estate shall be made as of the time the interest income on such loan is accrued4 7#b7 ,refinancings ,for purposes of subparagraphs 7,a7 and 7,c7 of paragraph 7#a71 a loan shall not be treated as made after the date of the enactment of this section to the extent that the proceeds of such loan are used to refinance a loan which was made on or before the date of the enactment of this section 7or1 in the case of any series of refinancings1 the original loan was made on or before such date74 7#c7 ,rural or agricultural real estate ,the term rural or agricultural real estate means-- 7,a7 any real property which is substantially used for the production of one or more agricultural products1 7,b7 any real property which is substantially used in the trade or business of fishing or seafood processing1 and 7,c7 any aquaculture facility4 ,such term shall not include any property which is not located in a ,state or a possession of the ,united ,states4 7#d7 ,aquaculture facility ,the term aquaculture facility means any land1 structure1 or other appurtenance that is used for aquaculture 7including any hatchery1 rearing pond1 raceway1 pen1 or incubator74 7d7 ,coordination with section #bfe ,qualified real estate loans shall be treated as obligations described in section #bfe7;a77#b7 the interest on which is wholly exempt from the taxes imposed by this subtitle4 4 7b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a1 as amended by the preceding provisions of this ,act1 is amended by inserting after the item relating to section #aci;,j the following new item3 ,sec4 #aci,k4 ,interest on loans secured by rural or agricultural real property4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after the date of the enactment of this ,act4 #aaaajg4 ,treatment of certain qualified sound recording productions 7a7 ,election ,to treat costs as expenses ,section #aha7;a77#a7 is amended by striking qualified film or television production1 and any qualified live theatrical production1 and inserting qualified film or television production1 any qualified live theatrical production1 and any qualified sound recording production4 7b7 ,dollar limitation ,section #aha7;a77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,qualified sound recording production ,paragraph 7#a7 shall not apply to so much of the aggregate cost of any qualified sound recording production1 or to so much of the aggregate1 cumulative cost of all such qualified sound recording productions in the taxable year1 as exceeds #aej1jjj4 4 7c7 ,no other deduction or amortization deduction allowable ,section #aha7;b7 is amended by striking qualified film or television production or any qualified live theatrical production and inserting qualified film or television production1 any qualified live theatrical production1 or any qualified sound recording production4 7d7 ,election ,section #aha7;c77#a7 is amended by striking qualified film or television production or any qualified live theatrical production and inserting qualified film or television production1 any qualified live theatrical production1 or any qualified sound recording production4 7e7 ,qualified sound recording production defined ,section #aha is amended by redesignating subsections 7f7 and 7g7 as subsections 7g7 and 7h71 respectively1 and by inserting after subsection 7e7 the following new subsection3 7f7 ,qualified sound recording production ,for purposes of this section1 the term qualified sound recording production means a sound recording 7as defined in section #aja of title #ag1 ,united ,states ,code7 produced and recorded in the ,united ,states4 4 7f7 ,application of termination ,section #aha7;g7 is amended by striking qualified film and television productions or qualified live theatrical productions and inserting qualified film and television productions1 qualified live theatrical productions1 and qualified sound recording productions4 7g7 ,bonus depreciation 7#a7 ,qualified sound recording production as qualified property ,section #afh7k77#b77;,a77i7 is amended-- 7,a7 by striking or at the end of subclause 7,,iv71 by inserting or at the end of subclause 7,v71 and by inserting after subclause 7,v7 the following3 7,,vi7 which is a qualified sound recording production 7as defined in subsection 7f7 of section #aha7 which is placed in service before ,january #a1 #bjbi1 for which a deduction would have been allowable under section #aha without regard to subsections 7a77#b7 and 7h7 of such section or this subsection1 and 1 and 7,b7 in subclauses 7,,iv7 and 7,v7 7as so amended7 by striking without regard to subsections 7a77#b7 and 7g7 both places it appears and inserting without regard to subsections 7a77#b7 and 7h74 7#b7 ,production placed in service ,section #afh7k77#b77;,h7 is amended by striking and at the end of clause 7i71 by striking the period at the end of clause 7ii7 and inserting 1 and1 and by adding after clause 7ii7 the following3 7iii7 a qualified sound recording production shall be considered to be placed in service at the time of initial release or broadcast4 4 7h7 ,conforming amendments 7#a7 ,the heading for section #aha is amended to read as follows3 ,treatment of certain qualified productions44 7#b7 ,the table of sections for part ,,vi of subchapter ,b of chapter #a is amended by striking the item relating to section #aha and inserting the following new item3 ,sec4 #aha4 ,treatment of certain qualified productions4 4 7i7 ,effective date ,the amendments made by this section shall apply to productions commencing in taxable years ending after the date of the enactment of this ,act4 #aaaajh4 ,modifications to low-income housing credit 7a7 ,state housing credit ceiling increase for low-income housing credit 7#a7 ,in general ,section #db7;h77#c77;,i7 is amended-- 7,a7 by striking and #bjba1 and inserting #bjba1 #bjbf1 #bjbg1 #bjbh1 and #bjbi11 and 7,b7 by striking #bjah1 #bjai1 #bjbj1 and #bjba in the heading and inserting certain calendar years4 7#b7 ,effective date ,the amendments made by this subsection shall apply to calendar years after #bjbe4 7b7 ,tax-exempt bond financing requirement 7#a7 ,in general ,section #db7;h77#d7 is amended by striking subparagraph 7,b7 and inserting the following3 7,b7 ,special rule where minimum percent of buildings is financed with tax-exempt bonds subject to volume cap ,for purposes of subparagraph 7,a71 paragraph 7#a7 shall not apply to any portion of the credit allowable under subsection 7a7 with respect to a building if-- 7i7 #ej percent or more of the aggregate basis of such building and the land on which the building is located is financed by #a or more obligations described in subparagraph 7,a71 or 7ii7 7,i7 #be percent or more of the aggregate basis of such building and the land on which the building is located is financed by #a or more qualified obligations1 and 7,,ii7 #a or more of such qualified obligations-- 7aa7 are part of an issue the issue date of which is after ,december #ca1 #bjbe1 and 7bb7 provide the financing for not less than #e percent of the aggregate basis of such building and the land on which the building is located4 7,c7 ,qualified obligation ,for purposes of subparagraph 7,b77ii71 the term qualified obligation means an obligation which is described in subparagraph 7,a7 and which is part of an issue the issue date of which is before ,january #a1 #bjcj4 4 7#b7 ,effective date 7,a7 ,in general ,the amendment made by this subsection shall apply to buildings placed in service in taxable years beginning after ,december #ca1 #bjbe4 7,b7 ,rehabilitation expenditures treated as separate new building ,in the case of any building with respect to which any expenditures are treated as a separate new building under section #db7;e7 of the ,internal ,revenue ,code of #aihf1 for purposes of subparagraph 7,a71 both the existing building and the separate new building shall be treated as having been placed in service on the date such expenditures are treated as placed in service under section #db7;e77#d7 of such ,code4 7c7 ,temporary inclusion of ,indian areas and rural areas as difficult development areas for purposes of certain buildings 7#a7 ,in general ,section #db7;d77#e77;,b77iii77,i7 is amended by inserting before the period the following3 1 and1 in the case of buildings placed in service after ,december #ca1 #bjbe and before ,january #a1 #bjcj1 any ,indian area or rural area4 7#b7 ,indian area2 rural area ,section #db7;d77#e77;,b77iii7 is amended by redesignating subclause 7,,ii7 as subclause 7,,iv7 and by inserting after subclause 7,i7 the following new subclauses3 7,,ii7 ,indian area ,for purposes of subclause 7,i71 the term ,indian area means any ,indian area 7as defined in section #d7aa7 of the ,native ,american ,housing ,assistance and ,self ,determination ,act of #aiif 7#be ,u4,s4,c4 #dajc7aa777 and any housing area 7as defined in section #hja7e7 of such ,act 7#be ,u4,s4,c4 #dbba7e7774 7,,iii7 ,rural area ,for purposes of subclause 7,i71 the term rural area means any non-metropolitan area1 or any rural area as defined by section #ebj of the ,housing ,act of #aidi1 which is identified by the qualified allocation plan under subsection 7m77#a77;,b74 4 7#c7 ,eligible buildings ,section #db7;d77#e77;,b77iii71 as amended by paragraph 7#b71 is further amended by adding at the end the following new subclause3 7,v7 ,special rule for buildings in ,indian areas ,in the case of an area which is a difficult development area solely because it is an ,indian area under this section1 a building shall not be treated as located in such area unless such building is assisted or financed under the ,native ,american ,housing ,assistance and ,self ,determination ,act of #aiif 7#be ,u4,s4,c4 #daja et seq47 or the project sponsor is an ,indian tribe 7as defined in section #de;,a7c77#f771 a tribally designated housing entity 7as defined in section #d7bb7 of such ,act 7#be ,u4,s4,c4 #dajc7bb7771 or wholly owned or controlled by such an ,indian tribe or tribally designated housing entity4 4 7#d7 ,effective date ,the amendments made by this subsection shall apply to buildings placed in service after ,december #ca1 #bjbe4 #aaaaji4 ,increased gross receipts threshold for small manufacturing businesses 7a7 ,in general ,section #ddh7;c7 is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,gross receipts test for manufacturing taxpayers ,in the case of a manufacturing taxpayer1 paragraph 7#a7 shall be applied by substituting #hj1jjj1jjj for #be1jjj1jjj4 4 7b7 ,inflation adjustment ,section #ddh7;c77#e7 7as so redesignated7 is amended by striking the dollar amount in paragraph 7#a7 shall be increased and inserting the dollar amounts in paragraphs 7#a7 and 7#d7 shall each be increased4 7c7 ,manufacturing taxpayer defined ,section #ddh7;d7 is amended by redesignating paragraph 7#h7 as paragraph 7#i7 and by inserting after paragraph 7#g7 the following new paragraph3 7#h7 ,manufacturing taxpayer 7,a7 ,in general ,the term manufacturing taxpayer means a corporation or partnership substantially all the gross receipts of which during the #c-taxable-year period described in subsection 7c77#a7 are derived from the lease1 rental1 license1 sale1 exchange1 or other disposition of qualified products4 7,b7 ,qualified product ,for purposes of subparagraph 7,a71 the term qualified product means a product that is both-- 7i7 tangible personal property which is not a food or beverage prepared in the same building as a retail establishment in which substantially similar property is sold to the public1 and 7ii7 produced or manufactured by the taxpayer in a manner which results in a substantial transformation 7within the meaning of section #afh7n77#b77;,d77 of the property comprising the product4 7,c7 ,aggregation rule ,solely for purposes of determining whether a taxpayer is a manufacturing taxpayer under subparagraph 7,a7-- 7i7 gross receipts shall be determined under the rules of paragraphs 7#b7 and 7#c7 of subsection 7c71 and 7ii7 for purposes of subsection 7c77#b71 in applying section #eb7;b71 the term trade or business shall include any activity treated as a trade or business under paragraph 7#e7 or 7#f7 of section #dfi7;c7 7determined without regard to the phrase ,to the extent provided in regulations in such paragraph 7#f774 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aaaaaj4 ,global intangible low-taxed income determined without regard to certain income derived from services performed in the ,virgin ,islands 7a7 ,in general ,section #iea;,a7c77#b77;,a77i7 is amended by striking and at the end of subclause 7,,iv71 by striking 1 over at the end of subclause 7,v7 and inserting 1 and1 and by adding at the end the following new subclause3 7,,vi7 in the case of any specified ,united ,states shareholder1 any qualified ,virgin ,islands services income1 over 4 7b7 ,definitions and special rules ,section #iea;,a7c77#b7 is amended by adding at the end the following new subparagraph3 7,c7 ,provisions related to qualified ,virgin ,islands services income ,for purposes of subparagraph 7,a77i77,,vi7-- 7i7 ,qualified ,virgin ,islands services income ,the term qualified ,virgin ,islands services income means any gross income which satisfies all of the following requirements3 7,i7 ,such gross income is compensation for labor or personal services performed in the ,virgin ,islands by a corporation formed under the laws of the ,virgin ,islands4 7,,ii7 ,such gross income is attributable to services performed from within the ,virgin ,islands by individuals for the benefit of such corporation4 7,,iii7 ,such gross income is effectively connected with the conduct of a trade or business within the ,virgin ,islands4 7ii7 ,specified ,united ,states shareholder ,the term specified ,united ,states shareholder means any ,united ,states shareholder which is-- 7,i7 an individual1 trust1 or estate1 or 7,,ii7 a closely held ,c corporation 7as defined in section #dfi7;j77#a77 if such corporation acquired its direct or indirect equity interest in the foreign corporation which derived the qualified ,virgin ,islands services income before ,december #ca1 #bjbc4 7iii7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out this subparagraph and subparagraph 7,a77i77,,vi71 including regulations or other guidance to prevent the abuse of such subparagraphs4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years of foreign corporations beginning after the date of the enactment of this ,act1 and to taxable years of ,united ,states shareholders with or within which such taxable years of foreign corporations end4 #aaaaaa4 ,extension and modification of clean fuel production credit 7a7 ,prohibition on foreign feedstocks 7#a7 ,in general ,section #de,z7f77#a77;,a7 is amended-- 7,a7 in clause 7i77,,ii77bb71 by striking and at the end1 7,b7 in clause 7ii71 by striking the period at the end and inserting 1 and1 and 7,c7 by adding at the end the following new clause3 7iii7 such fuel is exclusively derived from a feedstock which was produced or grown in the ,united ,states1 ,mexico1 or ,canada4 4 7#b7 ,effective date ,the amendments made by this subsection shall apply to transportation fuel sold after ,december #ca1 #bjbe4 7b7 ,determination of emissions rate 7#a7 ,in general ,section #de,z7b77#a77;,b7 is amended by adding at the end the following new clauses3 7iv7 ,exclusion of indirect land use changes ,notwithstanding clauses 7ii7 and 7iii71 the lifecycle greenhouse gas emissions shall be adjusted as necessary to exclude any emissions attributed to indirect land use change4 ,any such adjustment shall be based on regulations or methodologies determined by the ,secretary in consultation with the ,administrator of the ,environmental ,protection ,agency and the ,secretary of ,agriculture4 7v7 ,animal manures ,for purposes of the table described in clause 7i71 with respect to any transportation fuels which are derived from animal manure1 a distinct emissions rate shall be provided with respect to each of the specific feedstocks used to such produce such fuel1 which shall include dairy manure1 swine manure1 poultry manure1 and such other sources as are determined appropriate by the ,secretary4 4 7#b7 ,conforming amendment ,section #de,z7b77#a77;,b77i7 is amended by striking clauses 7ii7 and 7iii7 and inserting clauses 7ii71 7iii71 7iv71 and 7v74 7#c7 ,effective date ,the amendments made by this subsection shall apply to emissions rates published for taxable years beginning after ,december #ca1 #bjbe4 7c7 ,extension of clean fuel production credit ,section #de,z7g7 is amended by striking ,december #ca1 #bjbg and inserting ,december #ca1 #bjca4 7d7 ,restrictions relating to prohibited foreign entities 7#a7 ,in general ,section #de,z7f7 is amended by adding at the end the following new paragraph3 7#h7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d774 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years beginning after the date of enactment of this ,act4 #aaaaab4 ,restoration of taxable ,,reit subsidiary asset test 7a7 ,in general ,section #hef7;c77#d77;,b77ii7 is amended by striking #bj percent and inserting #be percent4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c ,investing in the ,health of ,rural ,america and ,main ,street #aaabja4 ,expanding the definition of rural emergency hospital under the ,medicare program 7a7 ,in general ,section #ahfa7kkk7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciex7kkk77 is amended-- 7#a7 in paragraph 7#b7-- 7,a7 in subparagraph 7,a71 by striking the detailed transition plan and all that follows through such paragraph and inserting the detailed transition plan described in clause 7i77,i7 of such paragraph or the assessment of health care needs described in clause 7i77,,ii7 of such paragraph1 as applicable12 7,b7 in subparagraph 7,d77vi71 by striking the period at the end and inserting 2 and2 and 7,c7 by adding at the end the following new subparagraph3 7,e7 in the case of a facility described in paragraph 7#c77;,b7-- 7i7 submits an application under section #ahff7;j7 to enroll under this title as a rural emergency hospital-- 7,i7 in the case that such facility is located in a ,state that1 as of ,january #a1 #bjbg1 provides for the licensing of rural emergency hospitals under ,state or applicable local law 7as described in paragraph 7#e77;,a771 not later than ,december #ca1 #bjbg2 and 7,,ii7 in the case that such facility is located in a ,state that1 as of ,january #a1 #bjbg1 does not provide for the licensing of such rural emergency hospitals under ,state or applicable local law 7as so described71 not later than the date that is #a year after the date on which such ,state begins to provide for such licensing2 and 7ii7 in the case that such facility is located less than #ce miles away from the nearest hospital1 critical access hospital1 or rural emergency hospital as of the date on which such facility submits an application under section #ahff7;j7 to enroll under this title as a rural emergency hospital1 beginning not later than #a year after the end of the first full cost reporting period for which the facility is so enrolled1 demonstrates annually1 in a form and manner determined appropriate by the ,secretary1 that more than #ej percent of the services furnished for the most recent cost reporting period 7as determined by the ,secretary7 were services described in paragraph 7#a77;,a77i71 as determined based on discharges of individuals entitled to benefits under part ,a or enrolled under part ,b during such cost reporting period4 2 7#b7 in paragraph 7#c7-- 7,a7 by redesignating subparagraphs 7,a7 and 7,b7 as clauses 7i7 and 7ii71 respectively1 and adjusting the margins accordingly2 7,b7 by striking ,a facility and inserting3 7,a7 ,in general ,a facility 2 and 7,c7 by adding at the end the following new subparagraph3 7,b7 ,additional facilities ,beginning ,january #a1 #bjbg1 a facility described in this paragraph shall also include a facility that-- 7i7 at any time during the period beginning ,january #a1 #bjad1 and ending ,december #bf1 #bjbj-- 7,i7 was a critical access hospital2 or 7,,ii7 was a subsection 7d7 hospital 7as defined in section #ahhf7;d77#a77;,b77 with not more than #ej beds located in a county 7or equivalent unit of local government7 in a rural area 7as defined in section #ahhf7;d77#b77;,d772 and 7ii7 as of ,december #bg1 #bjbj1 was not enrolled in the program under this title under section #ahff7;j74 2 and 7#c7 in paragraph 7#d7-- 7,a7 in subparagraph 7,a77i7-- 7i7 in subclause 7,,iv71 by striking the period at the end and inserting 2 and2 7ii7 by redesignating subclauses 7,i7 through 7,,iv7 as items 7aa7 through 7dd71 respectively1 and adjusting the margins accordingly2 7iii7 by striking including a detailed and inserting including-- 7,i7 except in the case of a facility described in paragraph 7#c77;,b71 a detailed 2 and 7iv7 by adding at the end the following new subclause3 7,,ii7 in the case of a facility described in paragraph 7#c77;,b71 an assessment of the health care needs of the county 7or equivalent unit of local government7 in which such facility is located1 which shall include-- 7aa7 a description of the services furnished by the facility during the period that such facility was enrolled in the program under this title under section #ahff7;j72 7bb7 a description of the reasons that the facility1 as of ,december #bg1 #bjbj1 was no longer so enrolled2 7cc7 the population of such county 7or equivalent unit72 7dd7 the percentage of such population who are individuals entitled to benefits under part ,a or enrolled under part ,b2 and 7ee7 a description of any lack of access to health care services experienced by such individuals1 and an explanation of how reopening the facility as a rural emergency hospital would mitigate such lack of access4 4 7b7 ,amendments to payment rules ,section #ahcd7x7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciem7x77 is amended-- 7#a7 in paragraph 7#a71 by inserting 1 except that1 in the case of a facility described in section #ahfa7kkk77#c77;,b7 that1 as of the date on which such facility submits an application under section #ahff7;j7 to enroll under this title as a rural emergency hospital1 is located less than #ce miles away from the nearest hospital1 critical access hospital1 or rural emergency hospital1 such increase shall not apply before the period at the end2 and 7#b7 in paragraph 7#b77;,a71 by inserting 7other than a facility described in section #ahfa7kkk77#c77;,b7 that1 as of the date on which such facility submits an application under section #ahff7;j7 to enroll under this title as a rural emergency hospital1 is located less than #aj miles away from the nearest hospital1 critical access hospital1 or rural emergency hospital7 after rural emergency hospital4 ,c ,make ,america ,win ,again #a ,working ,families over ,elites #aabjja4 ,termination of previously-owned clean vehicle credit 7a7 ,in general ,section #be;,e7g7 is amended by striking ,december #ca1 #bjcb and inserting ,december #ca1 #bjbe4 7b7 ,effective date ,the amendment made by this section shall apply to vehicles acquired after ,december #ca1 #bjbe4 #aabjjb4 ,termination of clean vehicle credit 7a7 ,in general ,section #cj;,d is amended-- 7#a7 by redesignating subsection 7h7 as subsection 7i71 and 7#b7 in subsection 7i71 as so redesignated1 by striking ,december #ca1 #bjcb and inserting ,december #ca1 #bjbf4 7b7 ,special rule for taxable year #bjbf ,section #cj;,d is amended by inserting after subsection 7g7 the following new subsection3 7h7 ,special rule for taxable year #bjbf 7#a7 ,in general ,with respect to any vehicle placed in service after ,december #ca1 #bjbe1 such vehicle shall not be treated as a new clean vehicle for purposes of this section if1 during the period beginning on ,december #ca1 #bjji1 and ending on ,december #ca1 #bjbe1 the number of covered vehicles manufactured by the manufacturer of such vehicle which are sold for use in the ,united ,states is greater than #bjj1jjj4 7#b7 ,covered vehicles ,for purposes of this subsection1 the term covered vehicles means-- 7,a7 with respect to vehicles placed in service before ,january #a1 #bjbc1 new qualified plug-in electric drive motor vehicles 7as defined in subsection 7d77#a71 as in effect on ,december #ca1 #bjbb71 and 7,b7 new clean vehicles4 7#c7 ,controlled groups ,rules similar to the rules of section #cj;,b7f77#d7 shall apply for purposes of this subsection4 4 7c7 ,conforming amendments ,section #cj;,d7e7 is amended-- 7#a7 in paragraph 7#a77;,b7-- 7,a7 in clause 7iii71 by inserting and after the comma at the end1 7,b7 in clause 7iv71 by striking 1 and and inserting a period1 and 7,c7 by striking clause 7v71 and 7#b7 in paragraph 7#b77;,b7-- 7,a7 in clause 7ii71 by inserting and after the comma at the end1 7,b7 in clause 7iii71 by striking the comma at the end and inserting a period1 and 7,c7 by striking clauses 7iv7 through 7vi74 7d7 ,effective date ,the amendments made by this section shall apply to vehicles placed in service after ,december #ca1 #bjbe4 #aabjjc4 ,termination of qualified commercial clean vehicles credit 7a7 ,in general ,section #de,w7g7 is amended to read as follows3 7g7 ,termination 7#a7 ,in general ,no credit shall be determined under this section with respect to any vehicle acquired after ,december #ca1 #bjbe4 7#b7 ,exception for binding contracts ,paragraph 7#a7 shall not apply with respect to vehicles placed in service before ,january #a1 #bjcc1 and acquired pursuant to a written binding contract entered into before ,may #ab1 #bjbe4 4 7b7 ,effective date ,the amendment made by this section shall apply to vehicles acquired after ,december #ca1 #bjbe4 #aabjjd4 ,termination of alternative fuel vehicle refueling property credit 7a7 ,in general ,section #cj;,c7i7 is amended by striking ,december #ca1 #bjcb and inserting ,december #ca1 #bjbe4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service after ,december #ca1 #bjbe4 #aabjje4 ,termination of energy efficient home improvement credit 7a7 ,in general ,section #be;,c7i7 is amended to read as follows3 7i7 ,termination ,this section shall not apply with respect to any property placed in service after ,december #ca1 #bjbe4 4 7b7 ,conforming amendments 7#a7 ,section #be;,c7d77#b77;,c7 is amended to read as follows3 7,c7 ,any oil furnace or hot water boiler which is placed in service before ,january #a1 #bjbf1 and-- 7i7 meets or exceeds #bjba ,energy ,star efficiency criteria1 and 7ii7 is rated by the manufacturer for use with fuel blends at least #bj percent of the volume of which consists of an eligible fuel4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbe4 #aabjjf4 ,termination of residential clean energy credit 7a7 ,in general ,section #be;,d7h7 is amended by striking ,december #ca1 #bjcd and inserting ,december #ca1 #bjbe4 7b7 ,conforming amendments ,section #be;,d7g7 is amended-- 7#a7 in paragraph 7#b71 by inserting and after the comma at the end1 7#b7 in paragraph 7#c71 by striking ,january #a1 #bjcc1 #cj percent1 and inserting ,january #a1 #bjbf1 #cj percent41 and 7#c7 by striking paragraphs 7#d7 and 7#e74 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjbe4 #aabjjg4 ,termination of new energy efficient home credit 7a7 ,in general ,section #de,l7h7 is amended to read as follows3 7h7 ,termination ,this section shall not apply to any qualified new energy efficient home acquired after ,december #ca1 #bjbe 7,december #ca1 #bjbf1 in the case of any home for which construction began before ,may #ab1 #bjbe74 4 7b7 ,effective date ,the amendment made by this section shall apply to homes acquired after ,december #ca1 #bjbe4 #aabjjh4 ,restrictions on clean electricity production credit 7a7 ,termination of credit ,section #de,y is amended by striking subsection 7d7 and by adding at the end the following new subsection3 7h7 ,termination of credit 7#a7 ,in general ,except as provided in paragraphs 7#b7 and 7#c71 no credit shall be allowed under this section for any qualified facility-- 7,a7 the construction of which begins after the date which is #fj days after the date of the enactment of this subsection1 or 7,b7 which is placed in service after ,december #ca1 #bjbh4 7#b7 ,advanced nuclear facilities ,in the case of any qualified facility that is an advanced nuclear facility 7as defined in section #de;,j7d77#b77-- 7,a7 paragraph 7#a7 shall not apply1 and 7,b7 no credit shall be allowed under this section for any such facility the construction of which begins after ,december #ca1 #bjbh4 7#c7 ,expansion of nuclear facilities ,in the case of any nuclear facility the reactor design for which is approved by the ,nuclear ,regulatory ,commission-- 7,a7 paragraph 7#a7 shall not apply1 and 7,b7 no credit shall be allowed under this section for any such facility the expansion of which begins after ,december #ca1 #bjbh4 4 7b7 ,restrictions relating to prohibited foreign entities ,section #de,y is amended-- 7#a7 in subsection 7b77#a71 by adding at the end the following new subparagraph3 7,e7 ,material assistance from prohibited foreign entities ,the term qualified facility shall not include any facility for which construction begins after ,december #ca1 #bjbe if the construction of such facility includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 1 and 7#b7 in subsection 7g71 by adding at the end the following new paragraph3 7#ac7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if-- 7i7 the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d771 or 7ii7 during such taxable year1 the taxpayer-- 7,i7 makes a payment of dividends1 interest1 compensation for services1 rentals or royalties1 guarantees or any other fixed1 determinable1 annual1 or periodic amount to a prohibited foreign entity 7as defined in section #ggja7;a77#ea77 in an amount which is equal to or greater than #e percent of the total of such payments made by such taxpayer during such taxable year which are related to the production of electricity1 or 7,,ii7 makes payments described in subclause 7,i7 to more than #a prohibited foreign entity 7as so defined7 in an amount which1 in the aggregate1 is equal to or greater than #ae percent of the total of such payments made by such taxpayer during such taxable year which are related to the production of electricity4 4 7c7 ,definitions relating to prohibited foreign entities ,section #ggja7;a7 is amended by adding at the end the following new paragraphs3 7#ea7 ,prohibited foreign entity 7,a7 ,in general ,the term prohibited foreign entity means a specified foreign entity or a foreign-influenced entity4 7,b7 ,specified foreign entity ,for purposes of subparagraph 7,a71 the term specified foreign entity means-- 7i7 a foreign entity of concern described in subparagraph 7,a71 7,b71 7,d71 or 7,e7 of section #iija7h7 of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7,public ,law #aaf-bhc2 #ae ,u4,s4,c4 #dfea71 7ii7 an entity identified as a ,chinese military company operating in the ,united ,states in accordance with section #abfj;,h of the ,william ,m4 7,mac7 ,thornberry ,national ,defense ,authorization ,act for ,fiscal ,year #bjba 7,public ,law #aaf-bhc2 #aj ,u4,s4,c4 #aac note71 7iii7 an entity included on a list required by clause 7i71 7ii71 7iv71 or 7v7 of section #b7;d77#b77;,b7 of ,public ,law #aag-gh 7#ace ,stat4 #aebg71 7iv7 an entity specified under section #aed7;b7 of the ,national ,defense ,authorization ,act for ,fiscal ,year #bjbd 7,public ,law #aah-ca2 #aj ,u4,s4,c4 note prec4 #dfea71 or 7v7 a foreign-controlled entity4 7,c7 ,foreign-controlled entity ,for purposes of subparagraph 7,b71 the term foreign-controlled entity means-- 7i7 the government of a covered nation 7as defined in section #dhgb7;f77#b7 of title #aj1 ,united ,states ,code71 7ii7 a person who is a citizen1 national1 or resident of a covered nation1 provided that such person is not an individual who is a citizen or lawful permanent resident of the ,united ,states1 7iii7 an entity or a qualified business unit 7as defined in section #ihi7;a77 incorporated or organized under the laws of1 or having its principal place of business in1 a covered nation1 or 7iv7 an entity 7including subsidiary entities7 controlled 7as determined under subparagraph 7,f77 by an entity described in clause 7i71 7ii71 or 7iii74 7,d7 ,foreign-influenced entity ,for purposes of subparagraph 7,a71 the term foreign-influenced entity means an entity-- 7i7 with respect to which1 during the taxable year-- 7,i7 a specified foreign entity has the direct or indirect authority to appoint a covered officer of such entity1 7,,ii7 a single specified foreign entity owns at least #aj percent of such entity1 7,,iii7 one or more specified foreign entities own in the aggregate at least #be percent of such entity1 or 7,,iv7 at least #be percent of the debt of such entity is held in the aggregate by one or more specified foreign entities1 or 7ii7 which1 during the previous taxable year-- 7,i7 makes a payment of dividends1 interest1 compensation for services1 rentals or royalties1 guarantees or any other fixed1 determinable1 annual1 or periodic amount to a specified foreign entity in an amount which is equal to or greater than #aj percent of the total of such payments made by such entity during such taxable year1 or 7,,ii7 makes payments described in subclause 7,i7 to more than #a specified foreign entity in an amount which1 in the aggregate1 is equal to or greater than #be percent of the total of such payments made by such entity during such taxable year4 ,clause 7ii7 shall not apply unless such entity makes such payments knowingly 7or has reason to know74 7,e7 ,covered officer ,for purposes of this paragraph1 the term covered officer means1 with respect to an entity-- 7i7 a member of the board of directors1 board of supervisors1 or equivalent governing body1 7ii7 an executive-level officer1 including the president1 chief executive officer1 chief operating officer1 chief financial officer1 general counsel1 or senior vice president1 or 7iii7 an individual having powers or responsibilities similar to those of officers or members described in clause 7i7 or 7ii74 7,f7 ,determination of control ,for purposes of subparagraph 7,c77iv71 the term control means-- 7i7 in the case of a corporation1 ownership 7by vote or value7 of more than #ej percent of the stock in such corporation1 7ii7 in the case of a partnership1 ownership of more than #ej percent of the profits interests or capital interests in such partnership1 or 7iii7 in any other case1 ownership of more than #ej percent of the beneficial interests in the entity4 7,g7 ,determination of ownership ,for purposes of this section1 section #cah 7other than subsection 7a77#c7 thereof7 shall apply for purposes of determining ownership of stock in a corporation4 ,similar principles shall apply for purposes of determining ownership of interests in any other entity4 7,h7 ,regulations and guidance ,the ,secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph4 7#eb7 ,material assistance from a prohibited foreign entity 7,a7 ,in general ,the term material assistance from a prohibited foreign entity means1 with respect to any property-- 7i7 any component1 subcomponent1 or applicable critical mineral 7as defined in section #de,x7c77#f77 included in such property that is extracted1 processed1 recycled1 manufactured1 or assembled by a prohibited foreign entity1 or 7ii7 any design of such property which is based on any copyright or patent held by a prohibited foreign entity or any know-how or trade secret provided by a prohibited foreign entity4 7,b7 ,exclusion 7i7 ,in general ,the term material assistance from a prohibited foreign entity shall not include any assembly part or constituent material1 provided that such part or material is not acquired directly from a prohibited foreign entity4 7ii7 ,assembly part ,for purposes of this subparagraph1 the term assembly part means a subcomponent or collection of subcomponents which is-- 7,i7 not uniquely designed for use in the construction of a qualified facility described in section #de,y or #dh;,e or an eligible component described in section #de,x1 and 7,,ii7 not exclusively or predominantly produced by prohibited foreign entities4 7iii7 ,constituent material ,for purposes of this subparagraph1 the term constituent material means any material which is-- 7,i7 not uniquely formulated for use in a qualified facility described in section #de,y or #dh;,e or an eligible component described in section #de,x1 and 7,,ii7 not exclusively or predominantly produced1 processed1 or extracted by prohibited foreign entities4 7iv7 ,regulations and guidance ,the ,secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph4 4 7d7 ,denial of credit for expenditures for certain wind and solar leasing arrangements ,section #de,y1 as amended by subsection 7a71 is amended by inserting after subsection 7c7 the following new subsection3 7d7 ,denial of credit for expenditures for wind and solar leasing arrangements ,no credit shall be allowed under this section for any investment during the taxable year with respect to property described in paragraph 7#a71 7#b71 or 7#d7 of section #be;,d7d7 if-- 7#a7 the taxpayer rents or leases such property to a third party during such taxable year1 and 7#b7 the lessee would qualify for a credit under section #be;,d with respect to such property if the lessee owned such property4 4 7e7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,termination of credit ,the amendment made by subsection 7a7 shall apply to facilities for which construction begins after the date that is #fj days after the date of enactment of this ,act4 #aabjji4 ,restrictions on clean electricity investment credit 7a7 ,termination of credit ,section #dh;,e is amended by striking subsection 7e7 and by adding at the end the following new subsection3 7j7 ,termination of credit 7#a7 ,in general ,except as provided in paragraph 7#b71 no credit shall be allowed under this section for any qualified facility or energy storage technology-- 7,a7 the construction of which begins after the date which is #fj days after the date of the enactment of this subsection1 or 7,b7 which is placed in service after ,december #ca1 #bjbh4 7#b7 ,advanced nuclear facility ,in the case of any qualified facility that is an advanced nuclear facility 7as defined in section #de;,j7d77#b77-- 7,a7 paragraph 7#a7 shall not apply1 and 7,b7 no credit shall be allowed under this section for any such facility the construction of which begins after ,december #ca1 #bjbh4 4 7b7 ,restrictions relating to prohibited foreign entities 7#a7 ,in general ,section #dh;,e is amended-- 7,a7 in subsection 7b77#c71 by adding at the end the following new subparagraph3 7,d7 ,material assistance from prohibited foreign entities ,the term qualified facility shall not include any facility the construction of which begins after ,december #ca1 #bjbe if the construction of such facility includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 1 and 7,b7 in subsection 7c71 by adding at the end the following new paragraph3 7#c7 ,material assistance from prohibited foreign entities ,the term energy storage technology shall not include any property the construction of which begins after ,december #ca1 #bjbe if the construction of such property includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb774 4 7#b7 ,restrictions relating to prohibited foreign entities ,section #dh;,e7d7 is amended by adding at the end the following new paragraph3 7#f7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if-- 7i7 the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d771 or 7ii7 during such taxable year1 the taxpayer-- 7,i7 makes a payment of dividends1 interest1 compensation for services1 rentals or royalties1 guarantees or any other fixed1 determinable1 annual1 or periodic amount to a prohibited foreign entity 7as defined in section #ggja7;a77#ea77 in an amount which is equal to or greater than #e percent of the total of such payments made by such taxpayer during such taxable year which are related to the production of electricity or storage of energy1 or 7,,ii7 makes payments described in subclause 7,i7 to more than #a prohibited foreign entity 7as so defined7 in an amount which1 in the aggregate1 is equal to or greater than #ae percent of the total of such payments made by such taxpayer during such taxable year which are related to the production of electricity or storage of energy4 4 7#c7 ,recapture ,section #ej7;a7 is amended-- 7,a7 by redesignating paragraphs 7#d7 through 7#f7 as paragraphs 7#e7 through 7#g71 respectively1 7,b7 by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,payments to prohibited foreign entities 7,a7 ,in general ,if there is an applicable payment made by a specified taxpayer before the close of the #aj-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the clean electricity investment credit under section #dh;,e7a71 then the tax under this chapter for the taxable year in which such applicable payment occurs shall be increased by #ajj percent of the aggregate decrease in the credits allowed under section #ch for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section #df which is attributable to the clean electricity investment credit under section #dh;,e7a7 with respect to such property4 7,b7 ,applicable payment ,for purposes of this paragraph1 the term applicable payment means1 with respect to any taxable year1 a payment or payments described in subclause 7,i7 or 7,,ii7 of section #dh;,e7d77#f77;,b77ii74 7,c7 ,specified taxpayer ,for purposes of this paragraph1 the term specified taxpayer means any taxpayer who has been allowed a credit under section #dh;,e7a7 for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph4 1 7,c7 in paragraph 7#e71 as redesignated by subparagraph 7,a71 by striking or any applicable transaction to which paragraph 7#c77;,a7 applies1 and inserting any applicable transaction to which paragraph 7#c77;,a7 applies1 or any applicable payment to which paragraph 7#d77;,a7 applies11 and 7,d7 in paragraph 7#g71 as redesignated by subparagraph 7,a71 by striking or 7#c7 and inserting 7#c71 or 7#d74 7c7 ,denial of credit for expenditures for certain wind and solar leasing arrangements ,section #dh;,e1 as amended by subsection 7a71 is amended by inserting after subsection 7d7 the following new subsection3 7e7 ,denial of credit for expenditures for wind and solar leasing arrangements ,no credit shall be allowed under this section for any investment during the taxable year with respect to property described in paragraph 7#a71 7#b71 or 7#d7 of section #be;,d7d7 if-- 7#a7 the taxpayer rents or leases such property to a third party during such taxable year1 and 7#b7 the lessee would qualify for a credit under section #be;,d with respect to such property if the lessee owned such property4 4 7d7 ,conforming amendments ,section #dh;,e7h77#d7 is amended-- 7#a7 in subparagraph 7,c71 by striking ,december #ca of the applicable year 7as defined in section #de,y7d77#c77 and inserting ,december #ca1 #bjbh1 7#b7 in subparagraph 7,d71 by striking the third calendar year following the applicable year 7as defined in section #de,y7d77#c77 and inserting #bjbh1 and 7#c7 in subparagraph 7,e77i71 by striking after the date that is #d years after the date of the allocation with respect to the facility of which such property is a part and inserting the earlier of-- 7,i7 the date that is #d years after the date of the allocation with respect to the facility of which such property is a part1 or 7,,ii7 ,december #ca1 #bjbh4 4 7e7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,termination of credit ,the amendment made by subsection 7a7 shall apply to facilities and energy storage technology for which construction begins after the date that is #fj days after the date of enactment of this ,act4 #aabjaj4 ,repeal of transferability of clean fuel production credit 7a7 ,in general ,section #fdah7;f77#a77;,a7 is amended by striking clause 7viii74 7b7 ,effective date ,the amendment made by this section shall apply to fuel produced after ,december #ca1 #bjbg4 #aabjaa4 ,restrictions on carbon oxide sequestration credit 7a7 ,restrictions relating to prohibited foreign entities ,section #de,q7f7 is amended by adding at the end the following new paragraph3 7#aj7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d774 4 7b7 ,repeal of transferability ,section #fdah7;f77#a71 as amended by section #aabjaj1 is amended-- 7#a7 in subparagraph 7,a71 by striking clause 7iii71 and 7#b7 in subparagraph 7,b7-- 7,a7 in the matter preceding clause 7i71 by striking clause 7ii71 7iii71 or 7v7 and inserting clause 7ii7 or 7v71 and 7,b7 in clause 7ii71 by striking 7or1 in the case and all that follows through at such facility74 7c7 ,effective dates 7#a7 ,restrictions relating to prohibited foreign entities ,the amendments made by subsection 7a7 shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,repeal of transferability ,the amendments made by subsection 7b7 shall apply to carbon capture equipment the construction of which begins after the date that is #b years after the date of enactment of this ,act4 #aabjab4 ,restrictions on zero-emission nuclear power production credit 7a7 ,restrictions relating to prohibited foreign entities ,section #de,u7c7 is amended by adding at the end the following new paragraph3 7#c7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d774 4 7b7 ,termination of credit ,section #de,u7e7 is amended by striking ,december #ca1 #bjcb and inserting ,december #ca1 #bjca4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 #aabjac4 ,termination of clean hydrogen production credit 7a7 ,termination ,section #de,v7c77#c77;,c7 is amended by striking ,january #a1 #bjcc and inserting ,january #a1 #bjbf4 7b7 ,effective date ,the amendment made by this section shall apply to facilities the construction of which begins after ,december #ca1 #bjbe4 #aabjad4 ,phase-out and restrictions on advanced manufacturing production credit 7a7 ,phase-out ,section #de,x7b77#c7 is amended-- 7#a7 in subparagraph 7,b7-- 7,a7 in clause 7ii71 by adding and at the end1 7,b7 in clause 7iii71 by striking during calendar year #bjcb1 #be percent1 and inserting after ,december #ca1 #bjca1 #j percent41 and 7,c7 by striking clause 7iv71 and 7#b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 ,termination for wind energy components ,this section shall not apply to wind energy components sold after ,december #ca1 #bjbg4 4 7b7 ,restrictions relating to prohibited foreign entities ,section #de,x is amended-- 7#a7 in subsection 7c77#a71 by adding at the end the following new subparagraph3 7,c7 ,material assistance from prohibited foreign entities ,in the case of taxable years beginning after the date which is #b years after the date of enactment of this subparagraph1 the term eligible component shall not include any property which-- 7i7 includes any material assistance from a prohibited foreign entity 7as defined in section #ggja7;a77#eb771 or 7ii7 is produced subject to a licensing agreement with a prohibited foreign entity 7as defined in section #ggja7;a77#ea77 for which the value of such agreement is in excess of #a1jjj1jjj4 1 and 7#b7 in subsection 7d71 by adding at the end the following new paragraph3 7#e7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under subsection 7a7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d774 7,c7 ,payments to prohibited foreign entities 7i7 ,in general ,if1 for any taxable year beginning after the date that is #b years after the date of the enactment of this paragraph1 a taxpayer is described in clause 7ii7 for such taxable year with respect to any eligible component category1 no credit shall be determined under subsection 7a7 for eligible components in such eligible component category for such taxable year4 7ii7 ,taxpayer described ,a taxpayer is described in this clause for a taxable year with respect to any eligible component category if such taxpayer-- 7,i7 makes a payment of dividends1 interest1 compensation for services1 rentals or royalties1 guarantees or any other fixed1 determinable1 annual1 or periodic amount to a prohibited foreign entity 7as defined in section #ggja7;a77#ea77 in an amount which is equal to or greater than #e percent of the total of such payments made by such taxpayer during such taxable year which are related to the production of eligible components included within such eligible component category1 or 7,,ii7 makes payments described in subclause 7,i7 to more than #a prohibited foreign entity 7as so defined7 in an amount which1 in the aggregate1 is equal to or greater than #ae percent of such payments made by such taxpayer during such taxable year which are related to the production of eligible components included within such eligible component category4 7iii7 ,eligible component category ,for purposes of this subparagraph1 the term eligible component category means eligible components which are included within each respective clause under subsection 7c77#a77;,a74 4 7c7 ,repeal of transferability ,section #fdah1 as amended by sections #aabjaj1 #aabjaa1 and #aabjab is amended-- 7#a7 in subsection 7f77#a7-- 7,a7 in subparagraph 7,a7-- 7i7 by striking clause 7vi71 and 7ii7 by redesignating clauses 7iv71 7v71 7vii71 7ix71 7x71 and 7xi7 as clauses 7iii71 7iv71 7v71 7vi71 7vii71 and 7viii71 respectively1 and 7,b7 in subparagraph 7,b71 by striking clause 7ii7 or 7v7 and inserting clause 7ii7 or 7iv71 and 7#b7 in subsection 7g77#c71 by striking clause 7ix7 or 7x7 and inserting clause 7vi7 or 7vii74 7d7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 7#b7 ,repeal of transferability ,the amendments made by subsection 7c7 shall apply to components sold after ,december #ca1 #bjbg4 #aabjae4 ,phase-out of credit for certain energy property 7a7 ,phase-out ,section #dh7;a7 is amended-- 7#a7 in paragraph 7#c77vii71 by striking the construction of which begins before ,january #a1 #bjce and inserting the construction of which begins before ,january #a1 #bjcb1 and 7#b7 by striking paragraph 7#g7 and inserting the following new paragraph3 7#g7 ,phase-out for certain energy property ,in the case of any energy property described in clause 7vii7 of paragraph 7#c77;,a71 the energy percentage determined under paragraph 7#b7 shall be equal to-- 7,a7 in the case of any property the construction of which begins before ,january #a1 #bjcj1 and which is placed in service after ,december #ca1 #bjba1 #f percent1 7,b7 in the case of any property the construction of which begins after ,december #ca1 #bjbi1 and before ,january #a1 #bjca1 #e4b percent1 and 7,c7 in the case of any property the construction of which begins after ,december #ca1 #bjcj1 and before ,january #a1 #bjcb1 #d4d percent4 4 7b7 ,restrictions relating to prohibited foreign entities ,section #dh7;a7 is amended by redesignating paragraph 7#af7 as paragraph 7#ag7 and by inserting after paragraph 7#ae7 the following new paragraph3 7#af7 ,restrictions relating to prohibited foreign entities 7,a7 ,in general ,no credit determined under this subsection for energy property described in paragraph 7#c77;,a77vii7 shall be allowed under section #ch for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity 7as defined in section #ggja7;a77#ea77;,b774 7,b7 ,other prohibited foreign entities ,no credit determined under this subsection for energy property described in paragraph 7#c77;,a77vii7 shall be allowed under section #ch for any taxable year beginning after the date which is #b years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity 7as defined in section #ggja7;a77#ea77;,d774 4 7c7 ,repeal of transferability ,section #fdah7;f77#a77;,a77iii71 as redesignated by section #aabjad1 is amended by inserting 7except so much of the credit as is determined under paragraph 7#c77;,a77vii7 of such section7 after section #dh4 7d7 ,effective dates 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 7#b7 ,repeal of transferability ,the amendments made by subsection 7c7 shall apply to property the construction of which begins after the date that is #b years after the date of enactment of this ,act4 #aabjaf4 ,income from hydrogen storage1 carbon capture added to qualifying income of certain publicly traded partnerships treated as corporations 7a7 ,in general ,section #ggjd7;d77#a77;,e7 is amended-- 7#a7 by striking income and gains derived from the exploration and inserting income and gains derived from-- 7i7 the exploration 1 7#b7 by inserting or before industrial source1 and 7#c7 by striking the transportation or storage and all that follows and inserting the following3 7ii7 the transportation or storage of-- 7,i7 any fuel described in subsection 7b71 7c71 7d71 7e71 or 7k7 of section #fdbf1 or any alcohol fuel defined in section #fdbf7;b77#d77;,a7 or any biodiesel fuel as defined in section #dj;,a7d77#a7 or sustainable aviation fuel as defined in section #dj;,b7d77#a71 or 7,,ii7 liquified hydrogen or compressed hydrogen1 or 7iii7 in the case of a qualified facility 7as defined in section #de,q7d71 without regard to any date by which construction of the facility is required to begin7 not less than #ej percent of the total carbon oxide production of which is qualified carbon oxide 7as defined in section #de,q7c77-- 7,i7 the generation1 availability for such generation1 or storage of electric power at such facility1 or 7,,ii7 the capture of carbon dioxide by such facility1 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabjag4 ,limitation on amortization of certain sports franchises 7a7 ,in general ,section #aig is amended by redesignating subsection 7g7 as subsection 7h7 and by inserting after subsection 7f7 the following new subsection3 7g7 ,limitation on amortization of certain sports franchises 7#a7 ,in general ,in the case of a specified sports franchise intangible1 subsection 7a7 shall be applied by substituting #ej percent of the adjusted basis for the adjusted basis4 7#b7 ,specified sports franchise intangible ,for purposes of this subsection1 the term specified sports franchise intangible means any amortizable section #aig intangible which is-- 7,a7 a franchise to engage in professional football1 basketball1 baseball1 hockey1 soccer1 or other professional sport1 or 7,b7 acquired in connection with such a franchise4 4 7b7 ,effective date ,the amendments made by this section shall apply to property acquired after the date of the enactment of this ,act4 #aabjah4 ,limitation on individual deductions for certain ,state and local taxes1 etc 7a7 ,in general ,section #bge is amended by redesignating subsection 7b7 as subsection 7c7 and by inserting after subsection 7a7 the following new subsection3 7b7 ,limitation on individual deductions for certain ,state and local taxes1 etc 7#a7 ,limitation 7,a7 ,in general ,in the case of an individual1 no deduction shall be allowed for-- 7i7 any disallowed foreign real property taxes1 and 7ii7 any specified taxes to the extent that such taxes for such taxable year in the aggregate exceed-- 7,i7 half the dollar amount in effect under subclause 7,,ii71 in the case of a married individual filing a separate return1 and 7,,ii7 #dj1djj1 in the case of any other taxpayer4 7,b7 ,phasedown based on modified adjusted gross income 7i7 ,in general ,except as provided in clause 7ii71 the limitation otherwise in effect under subparagraph 7,a77ii7 shall be reduced by #cj percent of the excess 7if any7 of the taxpayer's modified adjusted gross income over-- 7,i7 half the dollar amount in effect under subclause 7,,ii71 in the case of a married individual filing a separate return1 and 7,,ii7 #eje1jjj1 in the case of any other taxpayer4 7ii7 ,limitation on reduction ,the reduction under clause 7i7 shall not result in-- 7,i7 the limitation in effect under subparagraph 7,a77ii77,i7 being less than #e1jjj1 or 7,,ii7 the limitation in effect under subparagraph 7,a77ii77,,ii7 being less than #aj1jjj4 7,c7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7,d7 ,adjustment of certain dollar amounts 7i7 ,in general ,in the case of any taxable year beginning after ,december #ca1 #bjbf1 and before ,january #a1 #bjcd1 the dollar amount in effect under subparagraph 7,a77ii77,,ii71 and the dollar amount in effect under subparagraph 7,b77i77,,ii71 shall each be equal to #aja percent of such dollar amount as in effect for taxable years beginning in the preceding taxable year4 7ii7 ,maintenance of increase thereafter ,in the case of any taxable year beginning after ,december #ca1 #bjcc1 the dollar amounts referred to in clause 7i7 shall be equal to such dollar amounts as in effect for taxable years beginning in #bjcc4 7#b7 ,disallowed foreign real property tax ,for purposes of this subsection1 the term disallowed foreign real property tax means any tax which-- 7,a7 is a foreign real property tax described in section #afd7;a77#a7 or #baf7;a77#a71 and 7,b7 is not an excepted tax4 7#c7 ,specified tax ,for purposes of this subsection1 the term specified tax means-- 7,a7 any tax which-- 7i7 is described in paragraph 7#a71 7#b71 or 7#c7 of section #afd7;a7 or section #baf7;a77#a71 or is taken into account under section #afd7;b77#e71 and 7ii7 is not an excepted tax or a disallowed foreign real property tax1 and 7,b7 any substitute payment4 7#d7 ,excepted tax ,for purposes of this subsection-- 7,a7 ,in general ,the term excepted tax means-- 7i7 any foreign tax described in section #afd7;a77#c71 7ii7 any tax described in section #afd7;a77#c7 which is paid or accrued by a qualifying entity with respect to carrying on a qualified trade or business 7as defined in section #aii;,a7d71 without regard to section #aii;,a7b77#c771 and 7iii7 any tax described in paragraph 7#a7 or 7#b7 of section #afd7;a71 or section #baf7;a77#a71 which is paid or accrued in carrying on a trade or business or an activity described in section #bab4 7,b7 ,qualifying entity ,for purposes of subparagraph 7,a71 the term qualifying entity means any partnership or ,s corporation with gross receipts for the taxable year 7within the meaning of section #ddh7;c77 if at least #ge percent of such gross receipts are derived in a qualified trade or business 7as defined in section #aii;,a7d71 without regard to section #aii;,a7b77#c774 ,for purposes of the preceding sentence1 the gross receipts of all trades or businesses which are under common control 7within the meaning of section #eb7;b77 with any trade or business of the partnership or ,s corporation shall be taken into account as gross receipts of the entity4 7#e7 ,substitute payment ,for purposes of this subsection-- 7,a7 ,in general ,the term substitute payment means any amount 7other than a tax described in paragraph 7#c77;,a7 or 7#d77;,a77ii77 paid1 incurred1 or accrued to any entity referred to in section #afd7;b77#b7 if1 under the laws of one or more entities referred to in section #afd7;b77#b71 one or more persons would 7if the assumptions described in subparagraphs 7,b7 and 7,c7 applied7 be entitled to specified tax benefits the aggregate dollar value of which equals or exceeds #be percent of such amount4 7,b7 ,assumption regarding dollar value of tax benefits ,the assumption described in this subparagraph is that the dollar value of a specified tax benefit is-- 7i7 in the case of a credit or refund1 the amount of such credit or refund1 7ii7 in the case of a deduction or exclusion1 #ae percent of the amount of such deduction or exclusion1 and 7iii7 in any other case1 an amount determined in such manner as the ,secretary may provide consistent with the principles of clauses 7i7 and 7ii74 7,c7 ,assumption regarding status of partners or shareholders ,the assumption described in this subparagraph is1 in the case of any amount referred to in subparagraph 7,a7 which is paid1 incurred1 or accrued by a partnership or ,s corporation1 that all of the partners or shareholders of such partnership or ,s corporation1 respectively1 are individuals who are residents of the jurisdiction of the entity or entities providing the specified tax benefits 7and possess such other characteristics as the laws of such entities may require for entitlement to such benefits74 7,d7 ,specified tax benefit ,for purposes of subparagraph 7,a71 the term specified tax benefit means any benefit which-- 7i7 is determined with respect to the amount referred to in subparagraph 7,a71 and 7ii7 is allowed against1 or determined by reference to1 a tax described in paragraph 7#c77;,a7 or section #afd7;b77#e74 7,e7 ,exception for non-deductible payments ,to the extent that a deduction for an amount described in subparagraph 7,a7 is not allowed under this chapter 7determined without regard to this subsection1 section #agj7;b77#a71 section #gjc7;a71 section #gjd7;d71 and section #acfc7;b771 the term substitute payment shall not include such amount4 7,f7 ,exception for certain withholding taxes ,to the extent provided in regulations issued by the ,secretary1 the term #8substitute payment' shall not include an amount withheld on behalf of another person if all of such amount is included in the gross income of such person 7determined under this chapter74 7#f7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection1 including regulations or other guidance-- 7,a7 to treat as a tax described in paragraph 7#c7 of section #afd7;a7 any tax that is1 in substance1 based on general tax principles1 described in such paragraph1 7,b7 to treat as a substitute payment any amount that1 in substance1 substitutes for a specified tax1 7,c7 to provide for the proper allocation1 for purposes of paragraph 7#d77;,a77ii71 of taxes described in section #afd7;a77#c7 between trades or business described in section #aii;,a7d77#a7 and trades or business not so described1 and 7,d7 to otherwise prevent the avoidance of the purposes of this subsection4 4 7b7 ,state and local income taxes paid by partnerships and ,s corporations taken into account separately by partners and shareholders 7#a7 ,in general ,section #gjb7;a77#f7 is amended to read as follows3 7#f7 7,a7 taxes1 described in section #ija1 paid or accrued to foreign countries1 7,b7 taxes1 described in section #ija1 paid or accrued to possessions of the ,united ,states1 7,c7 specified taxes 7within the meaning of section #bge7;b771 other than taxes described in subparagraph 7,b71 and 7,d7 taxes described in section #bge7;b77#b71 4 7#b7 ,treatment of substitute payments ,section #gjb is amended by redesignating subsection 7d7 as subsection 7e7 and by inserting after subsection 7c7 the following new subsection3 7d7 ,treatment of substitute payments ,any substitute payment 7as defined in section #bge7;b77#e77 shall be taken into account under subsection 7a77#f77;,c7 and not under any other paragraph of subsection 7a74 4 7#c7 ,disallowance of deduction to partnerships ,section #gjc7;a77#b77;,b7 is amended to read as follows3 7,b7 any deduction under this chapter with respect to taxes or payments described in section #gjb7;a77#f71 4 7#d7 ,s corporations ,for corresponding provisions related to ,s corporations which apply by reason of the amendments made by paragraphs 7#a7 through 7#c71 see sections #acff7;a77#a7 and #acfc7;b77#b7 of the ,internal ,revenue ,code of #aihf4 7#e7 ,allowable ,,salt deductions taken into account for purposes of limitation on partnership losses ,section #gjd7;d77#c7 is amended by striking subparagraph 7,a71 by redesignating subparagraph 7,b7 as subparagraph 7,c71 and by inserting before subparagraph 7,c7 7as so redesignated7 the following new subparagraphs3 7,a7 ,in general ,in determining the amount of any loss under paragraph 7#a71 there shall be taken into account-- 7i7 the partner's distributive share of amounts described in paragraphs 7#d7 and 7#f77;,a7 of section #gjb7;a71 7ii7 if the taxpayer chooses to take to any extent the benefits of section #ija1 the partner's distributive share of amounts described in section #gjb7;a77#f77;,b71 and 7iii7 the amount by which the deductions allowed under this chapter 7determined without regard to this subsection7 to the partner would decrease if the partner's distributive share of amounts described in section #gjb7;a77#f77;,c7 were not taken into account4 7,b7 ,treatment of possession taxes in event partner does not elect the foreign tax credit ,in the case of a taxpayer not described in subparagraph 7,a77ii71 subparagraph 7,a77iii7 shall be applied by substituting subparagraphs 7,b7 and 7,c7 of section #gjb7;a77#f7 for section #gjb7;a77#f77;,c74 4 7#f7 ,conforming amendment ,section #ef7;b77#a77;,a77ii7 is amended by inserting or for any substitute payment 7as defined in section #bge7;b77#e77 before the period at the end4 7c7 ,addition to tax for ,state and local tax allocation mismatch 7#a7 ,in general ,part ,i of subchapter ,a of chapter #fh is amended by adding at the end the following new section3 #ffei4 ,state and local tax allocation mismatch 7a7 ,in general ,in the case of any covered individual1 there shall be added to the tax imposed under section #a for the taxable year an amount equal to the product of-- 7#a7 the highest rate of tax in effect under such section for such taxable year1 multiplied by 7#b7 the sum of the ,state and local tax allocation mismatches for such taxable year with respect to each partnership specified tax payment with respect to which such individual is a covered individual4 7b7 ,covered individual ,for purposes of this section1 the term covered individual means1 with respect to any partnership specified tax payment1 any individual 7or estate or trust7 who-- 7#a7 is entitled 7directly or indirectly7 to one or more specified tax benefits with respect to such payment1 and 7#b7 takes into account 7directly or indirectly7 any item of income1 gain1 deduction1 loss1 or credit of the partnership which made such payment4 7c7 ,state and local tax allocation mismatch ,for purposes of this section-- 7#a7 ,in general ,the term ,state and local tax allocation mismatch means1 with respect to any partnership specified tax payment1 the excess 7if any7 of-- 7,a7 the aggregate dollar value of the specified tax benefits of the covered individual with respect to such payment1 over 7,b7 the amount of such payment taken into account by such individual under section #gjb7;a7 7without regard to sections #bge7;b7 and #gjd7;d774 7#b7 ,taxable year of individual in which mismatch taken into account ,in the case of any partnership specified tax payment paid1 incurred1 or accrued in any taxable year of the partnership1 the ,state and local tax allocation mismatch determined under paragraph 7#a7 with respect to such payment shall be taken into account under subsection 7a7 by the covered individual for the taxable year of such individual in which such individual takes into account the items referred to in subsection 7b77#b7 which are determined with respect to such partnership taxable year4 7d7 ,determination of dollar value of specified tax benefits 7#a7 ,in general ,except in the case of a covered individual who elects the application of paragraph 7#c7 for any taxable year1 the dollar value of any specified tax benefit shall be the sum of-- 7,a7 the aggregate increase in tax liability 7and reduction in credit or refund7 for taxes described in section #bge7;b77#c77;,a7 for the taxable year and all prior taxable years that would result if such specified tax benefit were not taken into account with respect to such taxes1 plus 7,b7 the deemed value of any carryforward of such specified tax benefit 7including any tax attribute derived from such benefit7 to any subsequent taxable year4 7#b7 ,deemed value of carryforwards ,for purposes of paragraph 7#a71 the deemed value of any carryforward is-- 7,a7 in the case of a credit or refund1 the amount of such credit or refund1 7,b7 in the case of a deduction or exclusion1 the product of-- 7i7 the highest rate of tax which may be imposed on individuals under the tax referred to in subsection 7e77#c77;,b7 with respect to the specified tax benefit1 multiplied by 7ii7 the amount of such deduction or exclusion1 and 7,c7 in any other case1 an amount determined in such manner as the ,secretary may provide consistent with the principles of subparagraphs 7,a7 and 7,b74 7#c7 ,election of simplified method ,in the case of a covered individual who elects the application of this paragraph for any taxable year1 the dollar value of any specified tax benefit shall be determined under the assumptions described in section #bge7;b77#e77;,b74 7e7 ,other definitions and special rules ,for purposes of this section-- 7#a7 ,partnership specified tax payment ,the term partnership specified tax payment means any specified tax paid1 incurred1 or accrued by a partnership4 7#b7 ,specified tax ,the term specified tax has the meaning given such term by section #bge7;b77#c74 7#c7 ,specified tax benefit ,the term specified tax benefit means any benefit which-- 7,a7 is determined with respect to a partnership specified tax payment1 and 7,b7 is allowed against1 or determined by reference to1 a tax described in section #bge7;b77#c77;,a74 7f7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance preventing avoidance of the addition to tax prescribed by this section through partnership allocations that achieve similar tax reductions as a ,state and local tax allocation mismatch4 4 7#b7 ,clerical amendment ,the table of sections for part ,i of subchapter ,a of chapter #fh is amended by adding at the end the following new item3 ,sec4 #ffei4 ,state and local tax allocation mismatch4 4 7d7 ,limitation on capitalization of specified taxes ,section #bge1 as amended by the preceding provisions of this section1 is amended by redesignating subsection 7c7 as subsection 7d7 and by inserting after subsection 7b7 the following new subsection3 7c7 ,limitations on capitalization of specified taxes ,notwithstanding any other provision of this chapter1 in the case of an individual1 specified taxes 7as defined in subsection 7b77 shall not be treated as chargeable to capital account4 4 7e7 ,reporting by partnerships and ,s corporations with respect to specified service trade or business income 7#a7 ,partnerships ,section #fjca is amended by adding at the end the following new subsection3 7g7 ,specified service trade or business income ,returns required under subsection 7a71 and copies required to be furnished under subsection 7b71 shall include a statement of whether or not the partnership had any gross receipts 7within the meaning of section #ddh7;c77 from a trade or business described in subsection #aii;,a7d77#b74 4 7#b7 ,s corporations ,section #fjcg is amended by adding at the end the following new subsection3 7d7 ,specified service trade or business income ,returns required under subsection 7a71 and copies required to be furnished under subsection 7b71 shall include a statement of whether or not the ,s corporation had any gross receipts 7within the meaning of section #ddh7;c77 from a trade or business described in subsection #aii;,a7d77#b74 4 7f7 ,temporary increase for #bjbe 7#a7 ,in general ,section #afd7;b77#f7 is amended by striking #aj1jjj 7#e1jjj in the case of a married individual filing a separate return7 and inserting applicable limitation amount4 7#b7 ,applicable limitation amount ,section #afd7;b7 is amended by adding at the end the following new paragraph3 7#g7 ,applicable limitation amount 7,a7 ,in general ,for purposes of paragraph 7#f71 the term applicable limitation amount means-- 7i7 #bj1jjj1 in the case of a married individual filing a separate return1 and 7ii7 #dj1jjj1 in the case of any other taxpayer4 7,b7 ,phasedown based on modified adjusted gross income 7i7 ,in general ,except as provided in clause 7ii71 the #bj1jjj amount in subparagraph 7,a77i7 and the #dj1jjj amount in subparagraph 7,a77ii7 shall each be reduced by #cj percent of the excess 7if any7 of the taxpayer's modified adjusted gross income over-- 7,i7 #bej1jjj1 in the case of a married individual filing a separate return1 and 7,,ii7 #ejj1jjj1 in the case of any other taxpayer4 7ii7 ,limitation on reduction ,the reduction under clause 7i7 shall not result in-- 7,i7 the dollar amount in effect under subparagraph 7,a77i7 being less than #e1jjj1 or 7,,ii7 the dollar amount in effect under subparagraph 7,a77ii7 being less than #aj1jjj4 7,c7 ,modified adjusted gross income ,for purposes of this paragraph1 the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 4 7#c7 ,repeal after #bjbe ,section #afd7;b71 as amended by paragraphs 7#a7 and 7#b71 is amended by striking paragraphs 7#f7 and 7#g74 7g7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 7#b7 ,temporary increase for #bjbe ,the amendments made by paragraphs 7#a7 and 7#b7 of subsection 7f7 shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aabjai4 ,excessive employee remuneration from controlled group members and allocation of deduction 7a7 ,application of aggregation rules ,section #afb7m7 is amended by adding at the end the following new paragraph3 7#g7 ,remuneration from controlled group members 7,a7 ,in general ,in the case of any publicly held corporation which is a member of a controlled group-- 7i7 paragraph 7#a7 shall be applied by substituting specified covered employee for covered employee1 and 7ii7 if any person which is a member of such controlled group 7other than such publicly held corporation7 provides applicable employee remuneration to an individual who is a specified covered employee of such controlled group and the aggregate amount described in subparagraph 7,b77ii7 with respect to such specified covered employee exceeds #a1jjj1jjj-- 7,i7 paragraph 7#a7 shall apply to such person with respect to such remuneration1 and 7,,ii7 paragraph 7#a7 shall apply to such publicly held corporation and to each such related person by substituting the allocable limitation amount for #a1jjj1jjj4 7,b7 ,allocable limitation amount ,for purposes of this paragraph1 the term allocable limitation amount means1 with respect to any member of the controlled group referred to in subparagraph 7,a7 with respect to any specified covered employee of such controlled group1 the amount which bears the same ratio to #a1jjj1jjj as-- 7i7 the amount of applicable employee remuneration provided by such member with respect to such specified covered employee1 bears to 7ii7 the aggregate amount of applicable employee remuneration provided by all such members with respect to such specified covered employee4 7,c7 ,specified covered employee ,for purposes of this paragraph1 the term specified covered employee means1 with respect to any controlled group-- 7i7 any employee described in subparagraph 7,a71 7,b71 or 7,d7 of paragraph 7#c71 with respect to the publicly held corporation which is a member of such controlled group1 and 7ii7 any employee who would be described in subparagraph 7,c7 of paragraph 7#c7 if such subparagraph were applied by taking into account the employees of all members of the controlled group4 7,d7 ,controlled group ,for purposes of this paragraph1 the term controlled group means any group treated as a single employer under subsection 7b71 7c71 7m71 or 7o7 of section #dad4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabjbj4 ,expanding application of tax on excess compensation within tax-exempt organizations 7a7 ,in general ,section #difj7;c77#b7 is amended to read as follows3 7#b7 ,covered employee ,for purposes of this section1 the term covered employee means any employee 7including any former employee7 of an applicable tax-exempt organization4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabjba4 ,modification of excise tax on investment income of certain private colleges and universities 7a7 ,in general ,section #difh is amended to read as follows3 #difh4 ,excise tax based on investment income of private colleges and universities 7a7 ,tax imposed ,there is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for the taxable year4 7b7 ,applicable percentage ,for purposes of this section1 the term applicable percentage means-- 7#a7 #a4d percent in the case of an institution with a student adjusted endowment in excess of #ejj1jjj1 and not in excess of #gej1jjj1 7#b7 #g percent in the case of an institution with a student adjusted endowment in excess of #gej1jjj1 and not in excess of #a1bej1jjj1 7#c7 #ad percent in the case of an institution with a student adjusted endowment in excess of #a1bej1jjj1 and not in excess of #b1jjj1jjj1 and 7#d7 #ba percent in the case of an institution with a student adjusted endowment in excess of #b1jjj1jjj4 7c7 ,applicable educational institution ,for purposes of this subchapter-- 7#a7 ,in general ,the term applicable educational institution means an eligible educational institution 7as defined in section #be;,a7f77#b77-- 7,a7 which had at least #ejj tuition-paying students during the preceding taxable year1 7,b7 more than #ej percent of the tuition-paying students of which are located in the ,united ,states1 7,c7 which is not-- 7i7 described in the first sentence of section #eaa7;a77#b77;,b7 7relating to ,state colleges and universities71 or 7ii7 a qualified religious institution1 and 7,d7 the student adjusted endowment of which is at least #ejj1jjj4 7#b7 ,qualified religious institution ,for purposes of this subsection1 the term qualified religious institution means any institution-- 7,a7 established after ,july #d1 #aggf1 7,b7 that was established by or in association with and has continuously maintained an affiliation with an organization described in section #agj7;b77#a77;,a77i71 and 7,c7 which maintains a published institutional mission that is approved by the governing body of such institution and that includes1 refers to1 or is predicated upon religious tenets1 beliefs1 or teachings4 7d7 ,student adjusted endowment ,for purposes of this section-- 7#a7 ,in general ,the term student adjusted endowment means1 with respect to any institution for any taxable year-- 7,a7 the aggregate fair market value of the assets of such institution 7determined as of the end of the preceding taxable year71 other than those assets which are used directly in carrying out the institution's exempt purpose1 divided by 7,b7 the number of eligible students of such institution4 7#b7 ,eligible student ,for purposes of this subsection1 the term eligible student means a student of the institution that meets the student eligibility requirements under section #dhd7;a77#e7 of the ,higher ,education ,act of #aife4 7e7 ,determination of number of students ,for purposes of subsections 7c77#a7 and 7d71 the number of students of an institution 7including for purposes of determining the number of students at a particular location7 shall be based on the daily average number of full-time students attending such institution 7with part-time students taken into account on a full-time student equivalent basis74 7f7 ,net investment income ,for purposes of this section-- 7#a7 ,in general ,net investment income shall be determined under rules similar to the rules of section #didj7;c74 7#b7 ,override of certain regulatory exceptions 7,a7 ,student loan interest ,net investment income shall be determined by taking into account any interest income from a student loan made by the applicable educational institution 7or any related organization7 as gross investment income4 7,b7 ,federally-subsidized royalty income 7i7 ,in general ,net investment income shall be determined by taking into account any ,federally-subsidized royalty income as gross investment income4 7ii7 ,federally-subsidized royalty income ,for purposes of this subparagraph-- 7,i7 ,in general ,the term ,federally-subsidized royalty income means any otherwise-regulatory-exempt royalty income if any ,federal funds were used in the research1 development1 or creation of the patent1 copyright1 or other intellectual or intangible property from which such royalty income is derived4 7,,ii7 ,otherwise-regulatory-exempt royalty income ,for purposes of this subparagraph1 the term otherwise-regulatory-exempt royalty income means royalty income which 7but for this subparagraph7 would not be taken into account as gross investment income by reason of being derived from patents1 copyrights1 or other intellectual or intangible property which resulted from the work of students or faculty members in their capacities as such with the applicable educational institution4 7,,iii7 ,federal funds ,the term ,federal funds includes any grant made by1 and any payment made under any contract with1 any ,federal agency to the applicable educational institution1 any related organization1 or any student or faculty member referred to in subclause 7,,ii74 7g7 ,assets and net investment income of related organizations 7#a7 ,in general ,for purposes of subsections 7d7 and 7f71 assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income1 respectively1 of the educational institution1 except that-- 7,a7 no such amount shall be taken into account with respect to more than #a educational institution1 and 7,b7 unless such organization is controlled by such institution or is described in section #eji7;a77#c7 with respect to such institution for the taxable year1 assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account4 7#b7 ,related organization ,for purposes of this subsection1 the term related organization means1 with respect to an educational institution1 any organization which-- 7,a7 controls1 or is controlled by1 such institution1 7,b7 is controlled by #a or more persons which also control such institution1 or 7,c7 is a supported organization 7as defined in section #eji7;f77#c771 or an organization described in section #eji7;a77#c71 during the taxable year with respect to such institution4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary to prevent avoidance of the tax under this section1 including regulations or other guidance to prevent avoidance of such tax through the restructuring of endowment funds or other arrangements designed to reduce or eliminate the value of net investment income or assets subject to the tax imposed by this section4 4 7b7 ,requirement to report certain information with respect to application of excise tax based on investment income of private colleges and universities ,section #fjcc is amended by redesignating subsection 7o7 as subsection 7p7 and by inserting after subsection 7n7 the following new subsection3 7o7 ,requirement to report certain information with respect to excise tax based on investment income of private colleges and universities ,each applicable educational institution described in section #difh7;c7 which is subject to the requirements of subsection 7a7 shall include on the return required under subsection 7a7-- 7#a7 the number of eligible students taken into account under section #difh7;c77#a77;,d71 and 7#b7 the number of students of such institution 7determined after application of section #difh7;e774 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabjbb4 ,increase in rate of tax on net investment income of certain private foundations 7a7 ,in general ,section #didj7;a7 is amended by striking #a4ci percent and inserting the applicable percentage4 7b7 ,applicable percentage ,section #didj7;a7 is amended-- 7#a7 by striking ,there is hereby and inserting the following3 7#a7 ,imposition of tax ,there is hereby 1 and 7#b7 by adding at the end the following new paragraphs3 7#b7 ,applicable percentage ,for purposes of this subsection1 the term applicable percentage means1 with respect to any taxable year-- 7,a7 in the case of a private foundation with assets of less than #ej1jjj1jjj1 #a4ci percent1 7,b7 in the case of a private foundation with assets of at least #ej1jjj1jjj1 and less than #bej1jjj1jjj1 #b4gh percent1 7,c7 in the case of a private foundation with assets of at least #bej1jjj1jjj1 and less than #e1jjj1jjj1jjj1 #e percent1 and 7,d7 in the case of a private foundation with assets of at least #e1jjj1jjj1jjj1 #aj percent4 7#c7 ,assets ,for purposes of this subsection1 the assets of any private foundation shall be determined with respect to any taxable year as being the aggregate fair market value of all assets of such private foundation1 as determined as of the close of such taxable year4 ,the preceding sentence shall be applied without reduction for any liabilities4 7#d7 ,aggregation 7,a7 ,in general ,for purposes of this subsection and subsection 7c71 assets and net investment income of any related organization with respect to a private foundation shall be treated as assets and net investment income1 respectively1 of the private foundation1 except that-- 7i7 no such amount shall be taken into account with respect to more than #a private foundation1 and 7ii7 unless such organization is controlled by such private foundation1 assets and net investment income which are not intended or available for the use or benefit of the private foundation shall not be taken into account4 7,b7 ,related organization ,for purposes of this paragraph1 the term related organization means1 with respect to a private foundation1 any organization which-- 7i7 controls1 or is controlled by1 such private foundation1 or 7ii7 is controlled by #a or more persons which also control such private foundation4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #aabjbc4 ,certain purchases of employee-owned stock disregarded for purposes of foundation tax on excess business holdings 7a7 ,in general ,section #didc7;c77#d77;,a7 is amended by adding at the end the following new clauses3 7v7 ,for purposes of clause 7i71 subparagraph 7,d71 and paragraph 7#b71 any voting stock which-- 7,i7 is not readily tradable on an established securities market1 7,,ii7 is purchased by the business enterprise on or after ,january #a1 #bjbj1 from an employee stock ownership plan 7as defined in section #dige7;e77#g77 in which employees of such business enterprise participate1 in connection with a distribution from such plan1 and 7,,iii7 is held by the business enterprise as treasury stock1 cancelled1 or retired1 shall be treated as outstanding voting stock1 but only to the extent so treating such stock would not result in permitted holdings exceeding #di percent 7determined without regard to this clause74 ,the preceding sentence shall not apply with respect to the purchase of stock from a plan during the #aj-year period beginning on the date the plan is established4 7vi7 ,section #didc7;c77#d77;,a77ii7 shall not apply with respect to any decrease in the percentage of holdings in a business enterprise by reason of the application of clause 7v74 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years ending after the date of the enactment of this ,act and to purchases by a business enterprise of voting stock in taxable years beginning after ,december #ca1 #bjai4 #aabjbd4 ,unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed 7a7 ,in general ,section #eab7;a7 is amended by adding at the end the following new paragraph3 7#g7 ,increase in unrelated business taxable income by disallowed fringe 7,a7 ,in general ,unrelated business taxable income of an organization shall be increased by any amount-- 7i7 which is paid or incurred by such organization for any qualified transportation fringe 7as defined in section #acb7;f77 or any parking facility used in connection with qualified parking 7as defined in section #acb7;f77#e77;,c771 7ii7 which is not directly connected with an unrelated trade or business which is regularly carried on by the organization1 and 7iii7 for which a deduction is not allowable under this chapter by reason of section #bgd4 7,b7 ,exception for church organizations ,subparagraph 7,a7 shall not apply to-- 7i7 any organization to which section #fjcc7;a77#a7 does not apply by reason of clause 7i7 or 7iii7 of section #fjcc7;a77#c77;,a71 and 7ii7 any church-affiliated organization described in section #eja7;c7 which is not required to file an annual return under section #fjcc7;a77#a7 by reason of section #fjcc7;a77#c77;,b74 7,c7 ,treatment as income from separate trade or business ,for purposes of paragraph 7#f71 any increase under subparagraph 7,a7 shall be treated as unrelated business taxable income with respect to an unrelated trade or business separate from any other unrelated trade or business of the organization4 7,d7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this paragraph1 including regulations or other guidance providing for the appropriate allocation of costs with respect to facilities used for parking4 4 7b7 ,effective date ,the amendment made by this section shall apply to amounts paid or incurred after ,december #ca1 #bjbe4 #aabjbe4 ,exclusion of research income limited to publicly available research 7a7 ,in general ,section #eab7;b77#i7 is amended by striking from research and inserting from such research4 7b7 ,effective date ,the amendment made by this section shall apply to amounts received or accrued after ,december #ca1 #bjbe4 #aabjbf4 ,limitation on excess business losses of noncorporate taxpayers 7a7 ,rule made permanent ,section #dfa7l77#a7 is amended by striking and before ,january #a1 #bjbi1 each place it appears4 7b7 ,excess business loss determined on a cumulative basis with respect to periods after #bjbd ,section #dfa7l77#b7 is amended to read as follows3 7#b7 ,disallowed loss carryover ,any loss disallowed under paragraph 7#a7 for any taxable year shall be treated for purposes of this title as a loss attributable to a trade or business of the taxpayer 7other than a trade or business described in the last sentence of paragraph 7#c77;,a77 arising in the subsequent taxable year4 ,to the extent provided by the ,secretary1 for purposes of applying section #acda and subtitle ,f1 a loss treated as arising under the preceding sentence shall be treated 7to the extent not inconsistent with the purposes of this subsection7 in a manner similar to the manner in which net operating losses are treated for purposes of such provisions4 4 7c7 ,effective date ,the amendments made by this section shall apply to losses arising 7or treated as arising under section #dfa7l77#b7 of the ,internal ,revenue ,code of #aihf1 as amended by this section7 in taxable years beginning after ,december #ca1 #bjbd4 #aabjbg4 #a-percent floor on deduction of charitable contributions made by corporations 7a7 ,in general ,section #agj7;b77#b77;,a7 is amended to read as follows3 7,a7 ,in general ,any charitable contribution 7other than any contribution to which subparagraph 7,b7 or subparagraph 7,c7 applies or any contribution for which a deduction is not allowable under this section without regard to this paragraph7 shall be allowed as a deduction under this subsection 7a7 only to the extent that the aggregate of such contributions-- 7i7 exceeds #a percent of the taxpayer's taxable income1 and 7ii7 does not exceed #aj percent of the taxpayer's taxable income4 4 7b7 ,application of carryforward ,section #agj7;d77#b7 is amended to read as follows3 7#b7 ,corporations 7,a7 ,in general ,any charitable contribution taken into account under subsection 7b77#b77;,a7 for any taxable year which is not allowed as a deduction by reason of clause 7ii7 thereof shall be taken into account as a charitable contribution for the succeeding taxable year1 except that1 for purposes of determining under this subparagraph whether such contribution is allowed in such succeeding taxable year1 contributions in such succeeding taxable year 7determined without regard to this paragraph7 shall be taken into account under subsection 7b77#b77;,a7 before any contribution taken into account by reason of this paragraph4 7,b7 #e-year carryforward ,no charitable contribution may be carried forward under subparagraph 7,a7 to any taxable year following the fifth taxable year after the taxable year in which the charitable contribution was first taken into account4 ,for purposes of the preceding sentence1 contributions shall be treated as allowed on a first-in first-out basis4 7,c7 ,contributions disallowed by #a-percent floor carried forward only from years in which #aj percent limitation is exceeded ,in the case of any taxable year from which a charitable contribution is carried forward under subparagraph 7,a7 7determined without regard this subparagraph71 subparagraph 7,a7 shall be applied by substituting clause 7i7 or 7ii7 for clause 7ii74 7,d7 ,special rule for net operating loss carryovers ,the amount of charitable contributions carried forward under subparagraph 7,a7 shall be reduced to the extent that such carryfoward would 7but for this subparagraph7 reduce taxable income 7as computed for purposes of the second sentence of section #agb7;b77#b77 and increase a net operating loss carryover under section #agb to a succeeding taxable year4 4 7c7 ,conforming amendments ,subparagraph 7,b77ii7 and 7,c77ii7 of section #agj7;b77#b7 are each amended by inserting other than subparagraph 7,c7 thereof after subsection 7d77#b74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabjbh4 ,enforcement of remedies against unfair foreign taxes 7a7 ,in general ,subpart ,d of part ,,ii of subchapter ,n of chapter #a is amended by adding at the end the following new section3 #hii4 ,enforcement of remedies against unfair foreign taxes 7a7 ,increased rates of tax on foreign persons of discriminatory foreign countries 7#a7 ,taxes other than withholding taxes 7,a7 ,in general ,in the case of any applicable person1 each specified rate of tax 7or any rate of tax applicable in lieu of such statutory rate7 shall be increased by the applicable number of percentage points4 7,b7 ,specified rate of tax ,for purposes of this paragraph1 the term specified rate of tax means-- 7i7 the rates of tax specified in paragraphs 7#a7 and 7#b7 of section #hga7;a71 7ii7 in the case of any applicable person to which section #hga7;b7 applies1 each rate of tax in effect under section #a1 7iii7 the rate of tax specified in section #hha7;a71 7iv7 in the case of any applicable person to which section #hhb7;a7 applies1 the rate of tax specified in section #aa7;b71 7v7 the rate of tax specified in section #hhd7;a71 and 7vi7 the rate of tax specified in section #didh7;a74 7,c7 ,application of increased rates to effectively connected income of nonresident alien individuals limited to gains on ,united ,states real property interests ,in the case of any individual to whom subparagraph 7,a7 applies1 the tax imposed under section #a on such individual 7after application of subparagraph 7,a77 shall be reduced 7but not below zero7 by the excess of-- 7i7 the tax which would be imposed under such section 7after application of subparagraph 7,a77 if ,,firpta items were not taken into account1 over 7ii7 the tax which would be imposed under such section if ,,firpta items were not taken into account1 and subparagraph 7,a7 did not apply4 ,for purposes of this clause1 the term ,,firpta items means gains and losses taken into account under section #hga7;b77#a7 by reason of section #hig7;a77#a77;,a74 7,d7 ,application of increased rates to certain foreign governments ,in the case of any applicable person described in subsection 7b77#a77;,a71 section #hib7;a7 shall not apply4 7#b7 ,modification of base erosion and anti-abuse tax ,in the case of any corporation described in subsection 7b77#a77;,e7 7applied by substituting corporation for foreign corporation7-- 7,a7 such corporation shall be treated as described in subparagraphs 7,b7 and 7,c7 of section #ei;,a7e77#a7 for purposes of determining whether such corporation is an applicable taxpayer1 7,b7 section #ei;,a7b77#a7 shall be applied by-- 7i7 substituting #ab4e percent for #aj4a percent in subparagraph 7,a71 and 7ii7 by treating the amount described in section #ei;,a7b77#a77;,b77ii7 as being zero1 7,c7 subsections 7c77#b77;,b71 7c77#d77;,b77ii71 and 7d77#e7 of section #ei;,a shall not apply1 and 7,d7 if any amount 7other than the purchase price of depreciable or amortizable property or inventory7 would have been a base erosion payment described in section #ei;,a7d77#a7 but for the fact that the taxpayer capitalizes the amount1 then solely for purposes of calculating the taxpayer's base erosion payments 7within the meaning of section #ei;,a7d77 and base erosion tax benefits 7within the meaning of section #ei;,a7c77#b771 such amount shall be treated as if it had been deducted rather than capitalized4 7#c7 ,withholding taxes 7,a7 ,in general ,in the case of any payment to an applicable person1 each rate of tax specified in section #adda7;a7 or #addb7;a7 7or any rate of tax applicable in lieu of such statutory rate7 shall be increased by the applicable number of percentage points4 ,the preceding sentence shall not apply to the #ad percent rate of tax specified in section #adda7;a74 7,b7 ,disposition of ,united ,states real property interests ,in the case of any disposition of a ,united ,states real property interest 7as defined in section #hig7;c77 by an applicable person1 the rate of tax specified in section #adde7;a7 7or any rate of tax applicable in lieu of such statutory rate7 shall be increased by the applicable number of percentage points4 7,c7 ,other dispositions and distributions related to ,united ,states real property interests ,in the case of any disposition or distribution described in any paragraph of section #adde7;e71 each rate of tax in such paragraph 7or any rate of tax applicable in lieu of such statutory rate7 shall be increased by the applicable number of percentage points if-- 7i7 in the case of section #adde7;e77#a71 the foreign person referred to in subparagraph 7,a7 or 7,b7 of such section is an applicable person1 7ii7 in the case of section #adde7;e77#b71 the foreign corporation referred to in such section is an applicable person1 7iii7 in the case of section #adde7;e77#c71 the foreign shareholder referred to in such section is an applicable person1 7iv7 in the case of section #adde7;e77#d71 the foreign person referred to in such section is an applicable person1 7v7 in the case of section #adde7;e77#e71 the ,secretary issues regulations or other guidance providing for such increase1 and 7vi7 in the case of section #adde7;e77#f71 the nonresident alien individual or foreign corporation referred to in such section is an applicable person4 7#d7 ,applicable number of percentage points ,for purposes of this paragraph-- 7,a7 ,in general ,the term applicable number of percentage points means1 with respect to any discriminatory foreign country-- 7i7 with respect to the #a-year period beginning on the applicable date with respect to such foreign country1 #e percentage points1 and 7ii7 with respect to any period after the #a-year period to which clause 7i7 applies1 the sum of -- 7,i7 #e percentage points1 plus 7,,ii7 an additional #e percentage points for each annual anniversary of such applicable date which has occurred before the beginning of such period4 7,b7 ,cap on increase ,notwithstanding subparagraph 7,a71 the increase in any rate under paragraph 7#a7 or 7#c7 shall not result in such rate exceeding the amount of the statutory rate 7determined without regard to any rate applicable in lieu of such statutory rate7 increased by #bj percentage points4 7,c7 ,applicable date ,for purposes of this section1 the term applicable date means1 with respect to any discriminatory foreign country1 the first day of the first calendar year beginning on or after the latest of-- 7i7 #ij days after the date of enactment of this section1 7ii7 #ahj days after the date of enactment of the unfair foreign tax that causes such country to be treated as a discriminatory foreign country1 or 7iii7 the first date that an unfair foreign tax of such country begins to apply4 7,d7 ,application to taxable years ,for purposes of paragraph 7#a71 the applicable number of percentage points is the applicable number of percentage points in effect for the discriminatory foreign country during the taxpayer's taxable year4 ,if more than one applicable number of percentage points is in effect for the discriminatory foreign country during the taxpayer's taxable year1 the applicable number of percentage points shall be determined by using a weighted average rate based on each applicable number of percentage points in effect during such taxable year and the number of days during which it was in effect4 ,for purposes of the prior sentence1 the applicable number of percentage points in effect for the discriminatory foreign country for the period before the applicable date is treated as zero1 and1 if the taxpayer ceases to be an applicable person during its taxable year1 the applicable number of percentage points in effect for the discriminatory foreign country for the period after the taxpayer ceased to be an applicable person is treated as zero4 7,e7 ,application to withholding taxes ,for purposes of paragraph 7#c71 the applicable number of percentage points shall be determined with respect to the date of the payment or disposition1 as the case may be4 7,f7 ,multiple discriminatory foreign countries ,for purposes of paragraphs 7#a7 and 7#c71 if1 on any day1 the taxpayer is an applicable person with respect to more than one discriminatory foreign country1 the highest applicable number of percentage points in effect shall apply4 7,g7 ,increase not applicable to nondiscriminatory foreign countries ,in the case of any foreign country which is not a discriminatory foreign country1 the applicable number of percentage points is zero4 7#e7 ,years to which applicable 7,a7 ,taxable year ,in the case of any person1 paragraphs 7#a7 and 7#b7 shall apply to each taxable year beginning-- 7i7 after the later of-- 7,i7 #ij days after the date of enactment of this section1 7,,ii7 #ahj days after the date of enactment of the unfair foreign tax that causes such country to be treated as a discriminatory foreign country1 or 7,,iii7 the first date that an unfair foreign tax of such country begins to apply1 and 7ii7 before the last date on which the discriminatory foreign country imposes an unfair foreign tax4 7,b7 ,withholding ,in the case of any person1 paragraph 7#c7 shall apply to each calendar year beginning during the period that such person is an applicable person4 7,c7 ,safe harbor for withholding ,paragraph 7#c7 shall not apply-- 7i7 in the case of any applicable person to which clause 7ii7 does not apply1 if the discriminatory foreign country with respect to which such person is an applicable person is not listed by the ,secretary as a discriminatory foreign country1 and 7ii7 in the case of any applicable person described in subparagraph 7,e7 or 7,f7 of subsection 7b77#a71 if the discriminatory foreign country with respect to which such person is an applicable person 7and such country's applicable date7 has been listed in such guidance for less than #ij days4 7,d7 ,temporary safe harbor for withholding agents ,no penalties or interest shall be imposed with respect to failures1 before ,january #a1 #bjbg1 to deduct or withhold any amounts by reason of paragraph 7#c7 if the person required to deduct or withhold such amounts demonstrates to the satisfaction of the ,secretary that such person made best efforts to comply with paragraph 7#c7 in a timely manner4 7b7 ,applicable person ,for purposes of this section-- 7#a7 ,in general ,except as otherwise provided by the ,secretary1 the term applicable person means-- 7,a7 any government 7within the meaning of section #hib7 of any discriminatory foreign country1 7,b7 any individual 7other than a citizen or resident of the ,united ,states7 who is tax resident of a discriminatory foreign country1 7,c7 any foreign corporation 7other than a ,united ,states-owned foreign corporation1 as defined in section #ijd7;h77#f77 which is a tax resident of a discriminatory foreign country1 7,d7 any private foundation 7within the meaning of section #didh7 created or organized in a discriminatory foreign country1 7,e7 any foreign corporation 7other than a publicly held corporation7 if more than #ej percent of-- 7i7 the total combined voting power of all classes of stock of such corporation entitled to vote1 or 7ii7 the total value of the stock of such corporation1 is owned 7within the meaning of section #ieh7;a77 by persons described in this paragraph1 7,f7 any trust the majority of the beneficial interests of which are held 7directly or indirectly7 by persons described in this paragraph1 and 7,g7 foreign partnerships1 branches1 and any other entity identified with respect to a discriminatory foreign country by the ,secretary for purposes of this subsection4 7#b7 ,continuation of treatment during certain periods ,for purposes of this section1 if a person would cease to be an applicable person for a period of less than one year1 such person shall continue to be treated as an applicable person during such period4 7c7 ,unfair foreign tax ,for purposes of this section-- 7#a7 ,in general ,the term unfair foreign tax means an undertaxed profits rule 7,,utpr71 digital services tax1 diverted profits tax1 and1 to the extent provided by the ,secretary1 an extraterritorial tax1 discriminatory tax1 or any other tax enacted with a public or stated purpose indicating the tax will be economically borne1 directly or indirectly1 disproportionately by ,united ,states persons4 ,such term shall not include any tax which neither applies to-- 7,a7 any ,united ,states person 7including a trade or business of a ,united ,states person71 nor 7,b7 any foreign corporation 7including a trade or business of such foreign corporation7 if the foreign corporation is a controlled foreign corporation and more than #ej percent of the total combined voting power of all classes of stock of such corporation entitled to vote1 or the total value of the stock of such corporation7 is owned 7within the meaning of section #ieh7;a77 by ,united ,states persons4 7#b7 ,extraterritorial tax ,the term extraterritorial tax means any tax imposed by a foreign country on a corporation 7including any trade or business of such corporation7 which is determined by reference to any income or profits received by any person 7including any trade or business of any person7 by reason of such person being connected to such corporation through any chain of ownership1 determined without regard to the ownership interests of any individual1 and other than by reason of such corporation having a direct or indirect ownership interest in such person4 7#c7 ,discriminatory tax ,the term discriminatory tax means any tax imposed by a foreign country if-- 7,a7 such tax applies more than incidentally to items of income that would not be considered to be from sources1 or effectively connected to a trade or business1 within the foreign country under the rules of part ,i of this subchapter if such part were applied by treating such foreign country as though it were the ,united ,states1 7,b7 such tax is imposed on a base other than net income and is not computed by permitting recovery of costs and expenses1 7,c7 such tax is exclusively or predominantly applicable1 in practice or by its terms1 to nonresident individuals and foreign corporations or partnerships 7as determined under rules similar to paragraphs 7#d7 and 7#e7 of section #ggja7;a7 by treating the foreign country as though it were the ,united ,states7 because of the application of revenue thresholds1 exemptions or exclusions for taxpayers subject to such foreign country's corporate income tax1 or restrictions of scope that ensure that substantially all residents 7other than foreign corporations and partnerships 7as so determined77 supplying comparable goods or services are excluded from the application of such tax1 or 7,d7 such tax is not treated as an income tax under the laws of such foreign country or is otherwise treated by such foreign country as outside the scope of any agreements that are in force between such foreign country and one or more other jurisdictions for the avoidance of double taxation with respect to taxes on income4 7#d7 ,exceptions ,except as otherwise provided by the ,secretary1 the terms extraterritorial tax and discriminatory tax shall not include any generally applicable tax which constitutes-- 7,a7 an income tax generally imposed on the income of citizens or residents of the foreign country1 even if the computation of income includes payments that would be foreign source income under part ,i of this subchapter1 7,b7 an income tax which would be an unfair foreign tax 7determined without regard to this subparagraph7 solely because it is imposed on the income of nonresidents attributable to a trade or business in such foreign country1 7,c7 an income tax which would be an unfair foreign tax 7determined without regard to this subparagraph7 solely because it is imposed on citizens or residents of such foreign country by reference to the income of a corporate subsidiary of such person1 7,d7 a withholding tax1 or other gross basis tax1 on any amount described in section #hga7;a77#a7 or #hha7;a71 other than any withholding tax1 or other gross basis tax1 imposed with respect to services performed by persons other than individuals1 7,e7 a value added tax1 goods and services tax1 sales tax1 or other similar tax on consumption1 7,f7 a tax imposed with respect to transactions on a per-unit or per-transaction basis rather than on an ad valorem basis1 7,g7 a tax on real or personal property1 an estate tax1 a gift tax1 other similar tax1 7,h7 a tax which would not be an extraterritorial tax or discriminatory tax 7determined without regard to this subparagraph7 except by reason of consolidation or loss sharing rules that generally apply only with respect to income of tax residents of the foreign country1 or 7,i7 any other tax identified by the ,secretary for purposes of this paragraph4 7d7 ,other definitions ,for purposes of this section-- 7#a7 ,discriminatory foreign country ,the term discriminatory foreign country means any foreign country which has one or more unfair foreign taxes4 7#b7 ,foreign country ,the term foreign country means a foreign country 7or political subdivision thereof7 or a dependent territory or possession of a foreign country4 ,such term does not include any possession of the ,united ,states4 7#c7 ,tax ,the term tax includes any increase in tax whether effectuated by an increase in the rate or base of a tax1 by a denial of deductions or credits1 or otherwise4 7e7 ,regulations and other guidance ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including regulations or other guidance which-- 7#a7 provide for such adjustments to the application of this section as are necessary to prevent the avoidance of the purposes of this section1 including the application of this section 7including subsections 7b77#a77;,e7 and 7c77#b77;,a77ii77 with respect to branches1 partnerships1 and other entities 7whether or not otherwise disregarded for purposes of this chapter71 7#b7 list the discriminatory foreign countries 7and each such country's applicable date7 in guidance1 and update such guidance on a quarterly basis1 7#c7 provide notice to ,congress with respect to changes to the list under paragraph 7#b71 7#d7 exercise the authority to provide exceptions under subsections 7b77#a71 7c77#d71 and 7#e7 prevent the application of subsection 7a77#b77;,d7 from resulting in double counting of amounts for purposes of section #ei;,a7c77#d77;,a77ii74 4 7b7 ,clerical amendment ,the table of sections for subpart ,d of part ,,ii of subchapter ,n of chapter #a is amended by adding at the end the following new item3 ,sec4 #hii4 ,enforcement of remedies against unfair foreign taxes4 4 #aabjbi4 ,modification of treatment of silencers 7a7 ,in general ,section #ehde7;a7 is amended by striking 7#g7 any silencer and all that follows through 2 and 7#h7 and inserting and 7#g74 7b7 ,transfer tax ,section #ehaa7;a7 is amended to read as follows3 7a7 ,rate ,there shall be levied1 collected1 and paid on firearms transferred a tax at the rate of-- 7#a7 #e for each firearm transferred in the case of a weapon classified as any other weapon under section #ehde7;e71 7#b7 #j for each firearm transferred in the case of a silencer 7as defined in section #iba of title #ah1 ,united ,states ,code71 and 7#c7 #bjj for any other firearm transferred4 4 7c7 ,making tax ,section #ehba7;a7 is amended to read as follows3 7a7 ,rate ,there shall be levied1 collected1 and paid upon the making of a firearm a tax at the rate of-- 7#a7 #j for each silencer 7as defined in section #iba of title #ah1 ,united ,states ,code7 made1 and 7#b7 #bjj for any other firearm made4 4 7d7 ,effective date ,the amendments made by this section shall apply to calendar quarters beginning more than #ij days after the date of the enactment of this ,act4 #aabjcj4 ,modifications to de minimis entry privilege for commercial shipments 7a7 ,civil penalty 7#a7 ,additional penalty imposed ,section #cba of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #acba7 is amended by adding at the end the following new subsection3 7c7 ,any person who enters1 introduces1 facilitates1 or attempts to introduce an article into the ,united ,states using the privilege of this section1 the importation of which violates any other provision of ,united ,states customs law1 shall be assessed1 in addition to any other penalty permitted by law1 a civil penalty of up to #e1jjj for the first violation and up to #aj1jjj for each subsequent violation4 4 7#b7 ,effective date ,the amendment made by paragraph 7#a7 shall take effect #cj days after the date of the enactment of this ,act4 7b7 ,repeal of commercial shipment exception 7#a7 ,repeal ,section #cba7;a77#b77;,b7 of such ,act 7#ai ,u4,s4,c4 #acba7;a77#b77;,b77 is amended by striking of this ,act1 or and all that follows through subdivision 7#b72 and and inserting of this ,act2 and4 7#b7 ,conforming repeal ,subsection 7c7 of such section #cba1 as added by subsection 7a7 of this section1 is repealed4 7#c7 ,effective date ,the amendments made by this subsection shall take effect on ,july #a1 #bjbg4 #aabjca4 ,limitation on drawback of taxes paid with respect to substituted merchandise ,effective for claims filed on or after ,july #a1 #bjbf1 for purposes of drawback of internal revenue tax imposed under chapter #eb of the ,internal ,revenue ,code of #aihf1 the amount of drawback granted under such ,code1 or the ,tariff ,act of #aicj1 on the export or destruction of substituted merchandise may not exceed the amount of taxes paid 7and not returned by refund1 credit1 or drawback7 on the substituted merchandise4 #aabjcb4 ,treatment of payments from partnerships to partners for property or services 7a7 ,in general ,section #gjg7;a77#b7 is amended by striking ,under regulations prescribed and inserting ,except as provided4 7b7 ,effective date ,the amendment made by this section shall apply to services performed1 and property transferred1 after the date of the enactment of this ,act4 7c7 ,rule of construction ,nothing in this section1 or the amendments made by this section1 shall be construed to create any inference with respect to the proper treatment under section #gjg7;a7 of the ,internal ,revenue ,code of #aihf with respect to payments from a partnership to a partner for services performed1 or property transferred1 on or before the date of the enactment of this ,act4 #b ,removing ,taxpayer ,benefits for ,illegal ,immigrants #aabaja4 ,permitting premium tax credit only for certain individuals 7a7 ,in general ,section #cf;,b7e77#a7 is amended by inserting or1 in the case of aliens who are lawfully present1 are not eligible aliens after individuals who are not lawfully present4 7b7 ,eligible aliens ,section #cf;,b7e77#b7 is amended-- 7#a7 by striking ,for purposes of this section1 an individual and inserting the following3 ,for purposes of this section-- 7,a7 ,in general ,an individual 1 and 7#b7 by adding at the end the following new subparagraph3 7,b7 ,eligible aliens ,an individual who is an alien and lawfully present shall be treated as an eligible alien if and only if such individual is1 and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed-- 7i7 an alien who is lawfully admitted for permanent residence under the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaja et seq471 7ii7 an alien who-- 7,i7 is a citizen or national of the ,republic of ,cuba1 7,,ii7 is the beneficiary of an approved petition under section #bjc7;a7 of the ,immigration and ,nationality ,act 7#h ,u4,s4,c4 #aaec7;a771 7,,iii7 meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available1 7,,iv7 is not otherwise inadmissible under section #bab7;a7 of such ,act 7#h ,u4,s4,c4 #aahb7;a771 and 7,v7 is physically present in the ,united ,states pursuant to a grant of parole in furtherance of the commitment of the ,united ,states to the minimum level of annual legal migration of ,cuban nationals to the ,united ,states specified in the ,u4,s4-,cuba ,joint ,communiqu on ,migration1 done at ,new ,york ,september #i1 #aiid1 and reaffirmed in the ,cuba-,united ,states3 ,joint ,statement on ,normalization of ,migration1 ,building on the ,agreement of ,september #i1 #aiid1 done at ,new ,york ,may #b1 #aiie1 or 7iii7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif 7#h ,u4,s4,c4 #afab7;b77#b77;,g774 4 7c7 ,conforming amendments 7#a7 ,verification of information ,section #adaa of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjha7 is amended-- 7,a7 in subsection 7a7-- 7i7 in paragraph 7#a71 by striking and section #cf;,b7e7 of the ,internal ,revenue ,code of #aihf2 and 7ii7 in paragraph 7#b7-- 7,i7 in subparagraph 7,a71 by striking and at the end2 7,,ii7 in subparagraph 7,b71 by adding and at the end2 and 7,,iii7 by adding at the end the following new subparagraph3 7,c7 in the case such individual is an alien lawfully present in the ,united ,states1 whether such individual is an eligible alien 7within the meaning of section #cf;,b7e77#b7 of such ,code72 2 7,b7 in subsection 7b77#c71 by adding at the end the following new subparagraph3 7,d7 ,immigration status ,in the case the individual's eligibility is based on an attestation of the enrollee's immigration status1 an attestation that such individual is an eligible alien 7within the meaning of #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf74 2 and 7,c7 in subsection 7c77#b77;,b77ii71 by adding at the end the following new subclause3 7,,iii7 ,in the case of an individual described in clause 7i77,i7 with respect to whom a premium tax credit or reduced cost-sharing under section #cf;,b of the ,internal ,revenue ,code of #aihf or section #adjb is being claimed1 the attestation that the individual is an eligible alien 7within the meaning of section #cf;,b7e77#b7 of such ,code74 4 7#b7 ,advance determinations ,section #adab7;d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjhb7;d77 is amended by inserting before the period at the end the following3 or1 in the case of aliens who are lawfully present1 are not eligible aliens 7within the meaning of section #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf74 7#c7 ,cost-sharing reductions ,section #adjb7;e7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjga7;e77 is amended-- 7,a7 in the header1 by inserting or not eligible aliens after individuals not lawfully present2 7,b7 in paragraph 7#a71 in the matter preceding subparagraph 7,a71 by inserting or1 in the case of an alien who is lawfully present1 is not an eligible alien 7within the meaning of section #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf7 after not lawfully present2 and 7,c7 by amending paragraph 7#b7 to read as follows3 7#b7 ,eligible aliens ,for purposes of this section1 an individual shall be treated as an eligible alien 7within the meaning of section #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf7 if1 and only if1 the individual is1 and for the entire period of enrollment for which the cost-sharing reduction under this section is being claimed is reasonably expected to be1 such an alien4 4 7#d7 ,basic health programs ,section #acca7;e77#a7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjea7;e77#a77 is amended by inserting before the period at the end the following3 or1 in the case of an alien who is lawfully present1 an individual who is not an eligible alien 7as defined in section #cf;,b7e77#b7 of the ,internal ,revenue ,code of #aihf4 7#e7 ,effective date ,the amendments made by this subsection shall apply with respect to plan years beginning on or after ,january #a1 #bjbg4 7d7 ,clerical amendments 7#a7 ,the heading for section #cf;,b7e7 is amended by inserting and not eligible aliens after individuals not lawfully present4 7#b7 ,the heading for section #cf;,b7e77#b7 is amended by inserting 2 eligible aliens after ,lawfully present4 7e7 ,requirement to maintain minimum essential coverage ,section #ejjj;,a7d77#c7 is amended by striking an alien lawfully present in the ,united ,states and inserting an eligible alien 7within the meaning of section #cf;,b7e77#b774 7f7 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this section4 7g7 ,effective date ,the amendments made by this section 7other than the amendments made by subsection 7c77 shall apply to taxable years beginning after ,december #ca1 #bjbf4 #aabajb4 ,disallowing premium tax credit during periods of ,medicaid ineligibility due to alien status 7a7 ,in general ,section #cf;,b7c77#a7 is amended by striking subparagraph 7,b7 and by redesignating subparagraphs 7,c71 7,d71 and 7,e7 as subparagraphs 7,b71 7,c71 and 7,d71 respectively4 7b7 ,conforming amendments 7#a7 ,section #cf;,b7g77#d77;,a7 is amended by striking subsection 7c77#a77;,c7 and inserting subsection 7c77#a77;,b74 7#b7 ,section #acca7;e77#a77;,b7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjea7;e77#a77;,b77 is amended by striking 1 or1 in the case of and all that follows through such alien status4 7#c7 ,section #adjb7;b7 of such ,act 7#db ,u4,s4,c4 #ahjga7;b77 is amended by striking the second sentence4 7c7 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this section4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabajc4 ,limiting ,medicare coverage of certain individuals ,title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 is amended by adding at the end the following new section3 #ahii;,c4 ,limiting ,medicare coverage of certain individuals 7a7 ,in general ,subject to subsection 7b71 an individual may be entitled to1 or enrolled for1 benefits under this title only if the individual is-- 7#a7 a citizen or national of the ,united ,states2 7#b7 an alien who is lawfully admitted for permanent residence under the ,immigration and ,nationality ,act2 7#c7 an alien who-- 7,a7 is a citizen or national of the ,republic of ,cuba2 7,b7 is the beneficiary of an approved petition under section #bjc7;a7 of the ,immigration and ,nationality ,act2 7,c7 meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available2 7,d7 is not otherwise inadmissible under section #bab7;a7 of such ,act2 and 7,e7 is physically present in the ,united ,states pursuant to a grant of parole in furtherance of the commitment of the ,united ,states to the minimum level of annual legal migration of ,cuban nationals to the ,united ,states specified in the ,u4,s4-,cuba ,joint ,communiqu on ,migration1 done at ,new ,york ,september #i1 #aiid1 and reaffirmed in the ,cuba-,united ,states3 ,joint ,statement on ,normalization of ,migration1 ,building on the ,agreement of ,september #i1 #aiid1 done at ,new ,york ,may #b1 #aiie2 or 7#d7 an individual who lawfully resides in the ,united ,states in accordance with a ,compact of ,free ,association referred to in section #djb7;b77#b77;,g7 of the ,personal ,responsibility and ,work ,opportunity ,reconciliation ,act of #aiif4 7b7 ,application to individuals currently entitled to or enrolled for benefits 7#a7 ,in general ,in the case of an individual who is entitled to1 or enrolled for1 benefits under this title as of the date of the enactment of this section1 subsection 7a7 shall apply beginning on the date that is #a year after such date of enactment4 7#b7 ,review by ,commissioner of ,social ,security 7,a7 ,in general ,not later than #f months after the date of the enactment of this section1 the ,commissioner of ,social ,security shall complete a review of individuals entitled to1 or enrolled for1 benefits under this title as of such date of enactment for purposes of identifying individuals not described in any of paragraphs 7#a7 through 7#d7 of subsection 7a74 7,b7 ,notice ,the ,commissioner of ,social ,security shall notify each individual identified under the review conducted under subparagraph 7,a7 that such individual's entitlement to1 or enrollment for1 benefits under this title will be terminated as of the date that is #a year after the date of the enactment of this section4 ,such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual's comprehension of such notification4 4 #aabajd4 ,excise tax on remittance transfers 7a7 ,in general ,chapter #cf is amended by inserting after subchapter ,b the following new subchapter3 ,c ,remittance transfers ,sec4 #ddge4 ,imposition of tax4 #ddge4 ,imposition of tax 7a7 ,in general ,there is hereby imposed on any remittance transfer a tax equal to #c4e percent of the amount of such transfer4 7b7 ,payment of tax 7#a7 ,in general ,the tax imposed by this section with respect to any remittance transfer shall be paid by the sender with respect to such transfer4 7#b7 ,collection ,the remittance transfer provider with respect to any remittance transfer shall collect the amount of the tax imposed under subsection 7a7 with respect to such transfer from the sender and remit such tax quarterly to the ,secretary at such time and in such manner as provided by the ,secretary4 7#c7 ,secondary liability ,where any tax imposed by subsection 7a7 is not paid at the time the transfer is made1 then to the extent that such tax is not collected1 such tax shall be paid by the remittance transfer provider4 7c7 ,exception for remittance transfers sent by citizens and nationals of the ,united ,states through certain providers 7#a7 ,in general ,subsection 7a7 shall not apply to any remittance transfer with respect to which the remittance transfer provider is a qualified remittance transfer provider and the sender is a verified ,united ,states sender4 7#b7 ,qualified remittance transfer provider ,for purposes of this subsection1 the term qualified remittance transfer provider means any remittance transfer provider which enters into a written agreement with the ,secretary pursuant to which such provider agrees to verify the status of senders as citizens or nationals of the ,united ,states in such manner1 and in accordance with such procedures1 as the ,secretary may specify4 7#c7 ,verified ,united ,states sender ,for purposes of this subsection1 the term verified ,united ,states sender means any sender who is verified by a qualified remittance transfer provider as being a citizen or national of the ,united ,states pursuant to an agreement described in paragraph 7#b74 7d7 ,definitions ,for purposes of this section1 the terms remittance transfer1 remittance transfer provider1 designated recipient1 and sender shall each have the respective meanings given such terms by section #ibj7;g7 of the ,electronic ,fund ,transfer ,act 7#ae ,u4,s4,c4 #afico-#a2 relating to 8,remittance ,transfers074 7e7 ,application of anti-conduit rules ,for purposes of section #ggja7l7 with respect to any multiple-party arrangements involving the sender1 a remittance transfer shall be treated as a financing transaction4 4 7b7 ,refundable income tax credit allowed to citizens and nationals of the ,united ,states for excise tax on remittance transfers ,subpart ,c of part ,,iv of subchapter ,a of chapter #a is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,credit for excise tax on remittance transfers of citizens and nationals of the ,united ,states 7a7 ,in general ,in the case of any individual1 there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the aggregate amount of taxes paid by such individual under section #ddge during such taxable year4 7b7 ,social security number requirement 7#a7 ,in general ,no credit shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year-- 7,a7 the individual's social security number1 and 7,b7 if the individual is married1 the social security number of such individuals's spouse4 7#b7 ,social security number ,for purposes of this subsection1 the term social security number has the meaning given such term in section #bd7;h77#g74 7#c7 ,married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 7c7 ,substantiation requirements ,no credit shall be allowed under this section unless the taxpayer demonstrates to the satisfaction of the ,secretary that the tax under section #ddge with respect to which such credit is determined-- 7#a7 was paid by the taxpayer1 and 7#b7 is with respect to a remittance transfer with respect to which the taxpayer provided to the remittance transfer provider the certification and information referred to in section #fjej;,,bb7a77#b74 7d7 ,definitions ,any term used in this section which is also used in section #ddge shall have the meaning given such term in section #ddge4 7e7 ,application of anti-conduit rules ,for rules providing for the application of the anti-conduit rules of section #ggja7l7 to remittance transfers1 see section #ddge7;e74 4 7c7 ,reporting by remittance transfer providers 7#a7 ,in general ,subpart ,b of part ,,iii of subchapter ,a of chapter #fa1 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new section3 #fjej;,,bb4 ,returns relating to remittance transfers 7a7 ,in general ,each remittance transfer provider shall make a return at such time as the ,secretary may provide setting forth-- 7#a7 in the case of a qualified remittance transfer provider with respect to remittance transfers to which section #ddge7;a7 does not apply by reason of section #ddge7;c71 the aggregate number and value of such transfers1 7#b7 in the case of any remittance transfer not described in paragraph 7#a7 and with respect to which the sender certifies to the remittance transfer provider an intent to claim the credit under section #cf;,c and provides the information described in paragraph 7#a7-- 7,a7 the name1 address1 and social security number of the sender1 7,b7 the amount of tax paid by the sender under section #ddge7;b77#a71 and 7,c7 the amount of tax remitted by the remittance transfer provider under section #ddge7;b77#b71 and 7#c7 in the case of any remittance transfer not included under paragraph 7#a7 or 7#b7-- 7,a7 the aggregate amount of tax paid under section #ddge7;b77#a7 with respect to such transfers1 and 7,b7 the aggregate amount of tax remitted under section #ddge7;b77#b7 with respect to such transfers4 7b7 ,statement to be furnished to named persons ,every person required to make a return under subsection 7a7 shall furnish1 at such time as the ,secretary may provide1 to each person whose name is required to be set forth in such return a written statement showing-- 7#a7 the name and address of the information contact of the required reporting person1 and 7#b7 the information described in subsection 7a77#b7 which relates to such person4 7c7 ,definitions ,any term used in this section which is also used in section #ddge shall have the meaning given such term in such section4 4 7#b7 ,penalties ,section #fgbd7;d71 as amended by the preceding provisions of this ,act1 is amended-- 7,a7 in paragraph 7#a77;,b71 by striking or at the end of clause 7xxviii71 by striking and at the end of clause 7xxix7 and inserting or1 and by adding at the end the following new clause3 7xxx7 section #fjej;,,bb7a7 7relating to returns relating to remittance transfers71 and 1 and 7,b7 in paragraph 7#b71 by striking or at the end of subparagraph 7,,nn71 by striking the period at the end of subparagraph 7,,oo7 and inserting 1 or1 and by inserting after subparagraph 7,,oo7 the following new subparagraph3 7,,pp7 section #fjej;,,bb7b7 7relating to statements relating to remittance transfers74 4 7d7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 is amended by inserting #cf;,c1 after #cf;,b14 7#b7 ,section #fbac7;g77#b71 as amended by the preceding provisions of this ,act1 is amended by striking and at the end of subparagraph 7,z71 by the striking the period at the end of subparagraph 7,,aa7 and inserting 1 and1 and by inserting after subparagraph 7,,aa7 the following new subparagraph3 7,,bb7 an omission of a correct social security number under section #cf;,c7b7 to be included on a return4 4 7#c7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7#d7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,credit for excise tax on remittance transfers of citizens and nationals of the ,united ,states4 4 7#e7 ,the table of sections for subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by adding at the end the following new item3 ,sec4 #fjej;,,bb4 ,returns relating to remittance transfers4 4 7#f7 ,the table of subchapters for chapter #cf is amended by inserting after the item relating to subchapter ,b the following new item3 ,subchapter ,c--,remittance transfers 4 7e7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall apply to transfers made after ,december #ca1 #bjbe4 7#b7 ,tax credit ,the amendments made by subsection 7b71 and paragraphs 7#a7 through 7#d7 of subsection 7d71 shall apply to taxable years ending after ,december #ca1 #bjbe4 #aabaje4 ,social security number requirement for ,american opportunity and lifetime learning credits 7a7 ,social security number of taxpayer required ,section #be;,a7g77#a7 is amended to read as follows3 7#a7 ,identification requirement 7,a7 ,social security number requirement ,no credit shall be allowed under subsection 7a7 to a taxpayer unless the taxpayer includes on the return of tax for the taxable year-- 7i7 such individual's social security number1 7ii7 if the individual is married1 the social security number of such individual's spouse1 and 7iii7 in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer's spouse1 the name and social security number of such individual4 7,b7 ,institution ,no ,american ,opportunity ,tax ,credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year4 7,c7 ,social security number defined ,for purposes of this paragraph1 the term social security number shall have the meaning given such term in section #bd7;h77#g74 4 7b7 ,rules related to married individuals ,section #be;,a7g77#f7 is amended to read as follows3 7#f7 ,rules related to married individuals ,rules similar to the rules of section #cb7;d7 shall apply to this section4 4 7c7 ,omission treated as mathematical or clerical error ,section #fbac7;g77#b77;,j7 is amended by striking ,,tin and inserting social security number or employer identification number4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c ,preventing ,fraud1 ,waste1 and ,abuse #aabbja4 ,requiring ,exchange verification of eligibility for health plan 7a7 ,in general ,section #cf;,b7c7 is amended by adding at the end the following new paragraphs3 7#e7 ,exchange enrollment verification requirement 7,a7 ,in general ,the term coverage month shall not include1 with respect to any individual covered by a qualified health plan enrolled in through an ,exchange1 any month beginning before the ,exchange verifies1 using applicable enrollment information that shall be provided or verified by the applicant1 such individual's eligibility-- 7i7 to enroll in the plan through the ,exchange1 7ii7 for any advance payment under section #adab of the ,patient ,protection and ,affordable ,care ,act of the credit allowed under this section1 and 7iii7 for any reduced cost-sharing under section #adjb of such ,act4 7,b7 ,applicable enrollment information ,for purposes of subparagraph 7,a71 applicable enrollment information shall at least include affirmation of the following information 7to the extent relevant in determining eligibility described in subparagraph 7,a773 7i7 ,income4 7ii7 ,any immigration status4 7iii7 ,any health coverage status or eligibility for coverage4 7iv7 ,place of residence4 7v7 ,family size4 7vi7 ,such other information as may be determined by the ,secretary 7in consultation with the ,secretary of ,health and ,human ,services7 as necessary to the verification prescribed under subparagraph 7,a74 7,c7 ,verification of past months ,in the case of a month that begins before verification prescribed by subparagraph 7,a71 such month shall be treated as a coverage month if1 and only if1 the ,exchange verifies for such month 7using applicable enrollment information that shall be provided or verified by the applicant7 such individual's eligibility to have so enrolled1 for any such advance payment1 and for any such reduced cost-sharing4 7,d7 ,exchange participation2 coordination with other procedures for determining eligibility ,an individual shall not1 solely by reason of failing to meet the requirements of this paragraph with respect to a month1 be treated for such month as ineligible to enroll in a qualified health plan through an ,exchange4 7#f7 ,exchange compliance with filing requirements ,the term coverage month shall not include1 with respect to any individual covered by a qualified health plan enrolled in through an ,exchange1 any month for which the ,exchange does not meet the requirements of section #aee4cje7;f77#d7 of title #de1 ,code of ,federal ,regulations 7as published in the ,federal ,register on ,march #ai1 #bjbe 7#ij ,,fr #abidb771 with respect to the individual4 4 7b7 ,pre-enrollment verification process required ,section #cf;,b7c77#c77;,a7 is amended-- 7#a7 by striking health plan4--,the term and inserting the following3 health plan4-- 7i7 ,in general ,the term 1 and 7#b7 by adding at the end the following new clause3 7ii7 ,pre-enrollment verification process required ,such term shall not include any plan enrolled in through an ,exchange1 unless such ,exchange provides a process for pre-enrollment verification through which any applicant may1 beginning not later than ,august #a1 verify with the ,exchange the applicant's eligibility for enrollment in such plan for plan years beginning in the subsequent year1 for any advance payment of the credit allowed under this section1 and for reduced cost-sharing under section #adjb of the ,patient ,protection and ,affordable ,care ,act4 4 7c7 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this section4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbg4 #aabbjb4 ,disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period 7a7 ,in general ,section #cf;,b7c77#c77;,a71 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new clause3 7iii7 ,exception in case of certain special enrollment periods ,such term shall not include any plan enrolled in during a special enrollment period provided for by an ,exchange-- 7,i7 on the basis of the relationship of the individual's expected household income to such a percentage of the poverty line 7or such other amount7 as is prescribed by the ,secretary of ,health and ,human ,services for purposes of such period1 and 7,,ii7 not in connection with the occurrence of an event or change in circumstances specified by the ,secretary of ,health and ,human ,services for such purposes4 4 7b7 ,regulations ,the ,secretary of ,treasury and the ,secretary of ,health and ,human ,services shall prescribe such rules 7including interim final and temporary regulations7 and other guidance as may be necessary to carry out the purposes of the amendments made by this section4 7c7 ,effective date ,the amendments made by this section shall apply with respect to plans enrolled in during calendar months beginning after the third calendar month ending after the date of the enactment of this ,act4 #aabbjc4 ,eliminating limitation on recapture of advance payment of premium tax credit 7a7 ,in general ,section #cf;,b7f77#b7 is amended by striking subparagraph 7,b74 7b7 ,conforming amendments 7#a7 ,section #cf;,b7f77#b7 is amended by striking advance payments4-- and all that follows through ,if the advance payments and inserting the following3 advance payments4--,if the advance payments4 7#b7 ,section #ce7;g77#ab77;,b77ii7 is amended by striking then section #cf;,b7f77#b77;,b7 shall be applied by substituting the amount determined under clause 7i7 for the amount determined under section #cf;,b7f77#b77;,a7 and inserting then the amount determined under clause 7i7 shall be substituted for the amount determined under section #cf;,b7f77#b74 7c7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #aabbjd4 ,implementing artificial intelligence tools for purposes of reducing and recouping improper payments under ,medicare 7a7 ,in general ,part ,e of title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #aciex et seq471 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new section3 #ahii;,d4 ,implementing artificial intelligence tools for purposes of reducing and recouping improper payments 7a7 ,in general ,not later than ,january #a1 #bjbg1 the ,secretary shall implement such artificial intelligence tools determined appropriate by the ,secretary for purposes of-- 7#a7 reducing improper payments made under parts ,a and ,b2 and 7#b7 identifying any such improper payments so made4 7b7 ,contracts ,the ,secretary shall seek to contract with a vendor of artificial intelligence tools and with data scientists for purposes of implementing the artificial intelligence tools required under subsection 7a74 7c7 ,recoupment ,the ,secretary shall1 to the extent practicable1 recoup payments identified using the artificial intelligence tools implemented under subsection 7a74 7d7 ,report ,not later than ,january #a1 #bjbi1 and not less frequently than annually thereafter1 the ,secretary shall report to ,congress on the implementation of artificial intelligence tools under subsection 7a7 and the recoupment of improper payments under subsection 7c74 ,such report shall include-- 7#a7 a description of any opportunities for further reducing rates of improper payments described in subsection 7a77#a7 or further increasing rates of recoupment of such payments2 7#b7 the total dollar amount of improper payments recouped in the most recent year for which data is available2 and 7#c7 in the case that the ,secretary fails to reduce the rate of improper payments by #ej percent in such most recent year as compared to the year prior to such most recent year1 a description of the reasons for such failure4 4 7b7 ,implementation funding 7#a7 ,federal ,hospital ,insurance ,trust ,fund ,the ,secretary of ,health and ,human ,services shall provide for the transfer from the ,federal ,hospital ,insurance ,trust ,fund established under section #ahag of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;i7 to the ,centers for ,medicare ,medicaid ,services ,program ,management ,account of #ab1ejj1jjj for fiscal year #bjbe for purposes of carrying out the amendment made by this section1 to remain available until expended4 7#b7 ,federal ,supplementary ,medical ,insurance ,trust ,fund ,the ,secretary of ,health and ,human ,services shall provide for the transfer1 from the ,federal ,supplementary ,medical ,insurance ,trust ,fund established under section #ahda of the ,social ,security ,act 7#db ,u4,s4,c4 #aciet7 to the ,centers for ,medicare ,medicaid ,services ,program ,management ,account of #ab1ejj1jjj for fiscal year #bjbe for purposes of carrying out the amendment made by this section1 to remain available until expended4 #aabbje4 ,earned income tax credit reforms 7a7 ,earned income tax credit certification program 7#a7 ,establishment of program 7,a7 ,in general ,chapter #gg is amended by adding at the end the following new section3 #geca4 ,earned income tax credit certification program 7a7 ,in general ,to avoid duplicative and other erroneous claims under section #cb with respect to a child of the taxpayer1 for taxable years beginning after ,december #ca1 #bjbg1 the ,secretary shall establish a program under which1 on the taxpayer's application with respect to the child1 the ,secretary shall issue an ,,eitc certificate for purposes of section #cb establishing such child's status as a qualifying child only of the taxpayer for a taxable year4 7b7 ,application requirements 7#a7 ,in general ,the ,secretary shall not issue to a taxpayer an ,,eitc certificate with respect to a child for a taxable year unless the taxpayer applies under the program with respect to the child and provides such information and supporting documentation as the ,secretary shall by regulation prescribe as necessary to establish such child as a qualifying child only of the taxpayer for the taxable year4 7#b7 ,time and manner of application ,such application shall be made1 and such information and supporting documentation shall be provided-- 7,a7 in such manner as may be provided by the ,secretary for purposes of this section 7including establishing an on-line portal71 and 7,b7 not later than the due date for the return of tax for the taxable year or 7if later7 when the return is filed4 7#c7 ,competing claims ,in the case of more than #a taxpayer making an application with respect to a child under the program for a taxable year beginning during a calendar year1 the ,secretary shall not issue an ,,eitc certificate to any such taxpayer with respect to such child for such a taxable year unless the ,secretary can establish such child1 based on information and supporting documentation provided under paragraph 7#a71 as the qualifying child only of one such taxpayer for such a taxable year4 7c7 ,treatment of credit without certification under program ,for taxable years beginning after ,december #ca1 #bjbg-- 7#a7 ,in general ,in the case of a taxpayer who takes into account as a qualifying child under section #cb a child for whom an ,,eitc certificate has not been issued for the taxable year to the taxpayer-- 7,a7 the ,secretary shall not credit the portion of any overpayment for such taxable year that is attributable to the taxpayer taking into account such child as a qualifying child1 unless the taxpayer obtains1 not later than the due date for the return for the taxable year1 an ,,eitc certificate with respect to such child for such taxable year1 and 7,b7 if the taxpayer fails to so obtain an ,,eitc certificate1 such failure shall be treated-- 7i7 as an omission of information required by section #cb with respect to such child1 and 7ii7 as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7#b7 ,termination of certification ,in the case of a taxpayer who for a taxable year takes into account as a qualifying child under section #cb a child for whom an ,,eitc certificate is terminated for such taxable year1 such termination shall be treated in the same manner as a failure to obtain an ,,eitc certificate under paragraph 7#a77;,b74 7d7 ,transition rules for taxable years beginning before #bjbh 7#a7 ,in general ,if for any taxable year beginning after ,december #ca1 #bjbc1 and before ,january #a1 #bjbg1 more than #a taxpayer makes a claim for credit under section #cb taking into account the same child as a qualifying child1 then the ,secretary shall send notice to each such taxpayer 7by certified or registered mail to the last known address of the taxpayer7 detailing the resultant treatment of such taxpayers under paragraph 7#b7 with respect to such child for any subsequent taxable years beginning before #bjbh4 7#b7 ,subsequent taxable years beginning before #bjbh ,in the case of a child with respect to whom paragraph 7#a7 applied by reason of claims for credit for a taxable year1 for any subsequent taxable years beginning before ,january #a1 #bjbh-- 7,a7 subject to subparagraph 7,b71 the ,secretary shall not credit the portion of any overpayment for the taxable year that is attributable to a taxpayer taking into account such child as a qualifying child under section #cb until the #aeth day of ,october following the end of the taxable year1 and 7,b7 if more than one taxpayer makes a claim for such credit for the taxable year taking into account such child as a qualifying child1 so taking such child into account shall be treated-- 7i7 as an omission of information required by section #cb with respect to such child1 and 7ii7 as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7e7 ,qualifying child ,for purposes of this section1 the term qualifying child has the meaning given such term under section #cb7;c77#c74 7f7 ,rebuttal of treatment ,treatment under subsection 7c7 or 7d77#b77;,b7 as having omitted information required by section #cb may be rebutted by providing such information and supporting documentation as satisfactorily demonstrates the child is a qualifying child of the taxpayer for the taxable year4 7g7 ,restrictions on taxpayers who improperly use program 7#a7 ,in general ,a taxpayer shall not be permitted to apply for an ,,eitc certificate under the program for any taxable year in the disallowance period4 7#b7 ,disallowance period ,for purposes of paragraph 7#a71 the disallowance period is-- 7,a7 the period of #aj taxable years after the most recent taxable year for which there was a penalty imposed under #fgbj;,d on the taxpayer 7but only if such penalty has been imposed on such taxpayer more than once1 at least one instance of which was due to fraud under section #fgbj;,d7b771 7,b7 the period of #b taxable years after the most recent taxable year for which there was a penalty imposed under #fgbj;,d on the taxpayer 7but only if such penalty has been imposed on such taxpayer more than once due to reckless or intentional disregard of rules and regulations 7but not imposed due to fraud771 and 7,c7 any disallowance period with respect to the taxpayer under section #cb7k77#a74 7h7 ,regulations ,the ,secretary shall prescribe such rules as may be necessary or appropriate to carry out the program and purposes of this section1 including-- 7#a7 a process for establishing alternating taxable year treatment of a child as a qualifying child under a custodial arrangement1 7#b7 notwithstanding subsection 7d77#b71 a process for-- 7,a7 establishing the status of a child as a qualifying child of the taxpayer under section #cb for taxable years to which such subsection applies1 and 7,b7 allowing credit or refunds attributable to such status1 7#c7 a simplified process for re-certifying a child as a qualifying child only of the taxpayer for a taxable year1 and 7#d7 a process for terminating ,,eitc certificates in the case of competing claims with respect to a child or in cases in which issuance of the certificate is determined by the ,secretary to be erroneous4 4 7,b7 ,conforming amendment ,section #cb amended by adding at the end the following new subsection3 7o7 ,,eitc certificate with respect to qualifying children ,for rules relating to ,,eitc certificates with respect to qualifying children and duplicate claims for the credit allowed under this section1 see section #geca4 4 7,c7 ,clerical amendment ,the table of sections for chapter #gg is amended by adding at the end the following new item3 ,sec4 #geca4 ,earned income tax credit certification program4 4 7#b7 ,penalties for improper use of ,,eitc certificate program 7,a7 ,in general ,part ,i of subchapter ,b of chapter #fh is amended by adding at the end the following new section3 #fgbj;,d4 ,penalties with respect to ,,eitc certificate program 7a7 ,reckless or intentional disregard ,if-- 7#a7 any person makes a material misstatement or inaccurate representation in an application under section #geca for an ,,eitc certificate1 and 7#b7 such misstatement or representation was due to reckless or intentional disregard of rules and regulations 7but not due to fraud71 such person shall pay a penalty of #ajj for each ,,eitc certificate with respect to which such misstatement or representation was made4 7b7 ,fraud ,if a misstatement or representation described in subsection 7a77#a7 is due to fraud on the part of the person making such misstatement or representation1 in addition to any criminal penalty1 such person shall pay a penalty of #ejj for each ,,eitc certificate with respect to which such a misstatement or representation was made4 4 7,b7 ,clerical amendment ,the table of sections for part ,i of subchapter ,b of chapter #fh is amended by adding at the end the following new item3 ,sec4 #fgbj;,d4 ,penalties with respect to ,,eitc certificate program4 4 7#c7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjbd4 7b7 ,task force to design a private data bouncing system for improvements to the earned income tax credit ,out of any money in the ,treasury not otherwise appropriated1 there is hereby appropriated #aj1jjj1jjj for the fiscal year ending on ,september #cj1 #bjbf1 for necessary expenses of the ,department of the ,treasury1 to establish1 within #ij days following the date of the enactment of this ,act1 a task force to provide to the ,secretary of the ,treasury a report on the following with respect to the administration of the earned income tax credit3 7#a7 ,recommendations for improvement of the integrity of such administration4 7#b7 ,the potential use of third-party payroll and consumption datasets to verify income4 7#c7 ,the integration of automated databases to allow horizontal verification to reduce improper payments1 fraud1 and abuse4 7c7 ,increased earned income tax credit for ,purple ,heart recipients whose ,social ,security disability benefits are terminated by reason of work activity 7#a7 ,in general ,section #cb1 as amended by the preceding provisions of this ,act1 is amended by adding at the end the following new subsection3 7p7 ,increase in credit for ,purple ,heart recipients whose ,social ,security disability benefits are terminated by reason of work activity 7#a7 ,in general ,in the case of a specified ,purple ,heart recipient1 the credit otherwise determined under subsection 7a7 for the taxable year shall be increased 7whether or not such specified ,purple ,heart recipient is an eligible individual7 by the sum of the ,,ssdi benefit substitution amounts with respect to qualified benefit termination months during such taxable year4 7#b7 ,specified ,purple ,heart recipient ,for purposes of this subsection1 the term specified ,purple ,heart recipient means any individual-- 7,a7 who received the ,purple ,heart1 7,b7 who received disability insurance benefit payments under section #bbc7;a7 of the ,social ,security ,act1 and 7,c7 with respect to whom such disability insurance benefit payments ceased to be payable by reason of section #bbc7;e77#a7 of such ,act4 7#c7 ,qualified benefit termination month ,for purposes of this subsection-- 7,a7 ,in general ,the term qualified benefit termination month means1 with respect to any specified ,purple ,heart recipient1 each month during the #ab-month period beginning with the first month with respect to which disability insurance benefit payments described in paragraph 7#b77;,b7 ceased to be payable as described in paragraph 7#b77;,c74 7,b7 ,exception for months for which benefits are reinstated1 etc ,such term shall not include any month if the specified ,purple ,heart recipient receives any benefit payment under section #bbc7;a7 of the ,social ,security ,act with respect to such month4 7#d7 ,,ssdi benefit substitution amount ,for purposes of this subsection1 the term ,,ssdi benefit substitution amount means1 with respect to any specified ,purple ,heart recipient for any qualified benefit termination month1 an amount equal to the disability insurance benefit payment received by such recipient under section #bbc7;a7 of the ,social ,security ,act for the month immediately preceding the #ab-month period described in paragraph 7#c77;,a74 7#e7 ,certain ,,eitc limitations not applicable ,subsections 7a77#b71 7d71 7e71 7f71 and 7i7 shall not apply with respect to the increase under paragraph 7#a74 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this ,act4 7d7 ,social security number defined 7#a7 ,in general ,section #cb7m7 is amended by striking issued to an individual and all that follows and inserting 7as defined section #bd7;h77#g774 7#b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4 #aabbjf4 ,task force on the termination of ,direct ,file 7a7 ,termination of ,direct ,file ,as soon as practicable1 and not later than #cj days after the date of the enactment of this ,act1 the ,secretary of the ,treasury shall ensure that the ,internal ,revenue ,service ,direct ,file program has been terminated4 7b7 ,appropriation for task force to design a better public-private partnership between the ,,irs and private sector tax preparation services to provide for free tax filing to replace the existing 8,free ,file0 program and any 8,direct ,efile0 tax return system ,out of any money in the ,treasury not otherwise appropriated1 there is hereby appropriated for the fiscal year ending ,september #cj1 #bjbf1 for necessary expenses of the ,department of the ,treasury to deliver to ,congress1 within #ij days following the date of the enactment of this ,act1 a report on 7#a7 the cost of a new public-private partnership to provide for free tax filing for up to #gj percent of all taxpayers calculated by adjusted gross income to replace free file and any ,,irs-run direct file programs2 7#b7 taxpayer opinions and preferences regarding a taxpayer-funded1 government-run service or a free service provided by the private sector2 7#c7 assessment of the feasibility of a new approach1 how to make the options consistent and simple for taxpayers across all participating providers1 how to provide features to address taxpayer needs2 and 7#d7 the cost 7including options for differential coverage based on taxpayer adjusted gross income and return complexity7 of developing and running a free direct efile tax return system1 including costs to build and administer each release1 #ae1jjj1jjj1 to remain available until ,september #cj1 #bjbf4 #aabbjg4 ,increase in penalties for unauthorized disclosures of taxpayer information 7a7 ,in general ,paragraphs 7#a71 7#b71 7#c71 7#d71 and 7#e7 of section #gbac7;a7 are each amended by striking #e1jjj1 or imprisonment of not more than #e years and inserting #bej1jjj1 or imprisonment of not more than #aj years4 7b7 ,disclosures of return information of multiple taxpayers treated as multiple violations ,section #gbac7;a7 is amended by adding at the end the following new paragraph3 7#f7 ,disclosures of return information of multiple taxpayers treated as multiple violations ,for purposes of this subsection1 a separate violation occurs with respect to each taxpayer whose return or return information is disclosed in violation of this subsection4 4 7c7 ,effective date ,the amendments made by this section shall apply to disclosures made after the date of the enactment of this ,act4 #aabbjh4 ,restriction on regulation of contingency fees with respect to tax returns1 etc ,the ,secretary of the ,treasury may not regulate1 prohibit1 or restrict the use of a contingent fee in connection with tax returns1 claims for refund1 or documents in connection with tax returns or claims for refund prepared on behalf of a taxpayer4 ,d ,increase in ,debt ,limit #aacjja4 ,modification of limitation on the public debt ,the limitation under section #caja7;b7 of title #ca1 ,united ,states ,code1 as most recently increased by section #dja7;b7 of ,public ,law #aah-e 7#ca ,u4,s4,c4 #caja note71 is increased by #d1jjj1jjj1jjj1jjj4 ,passed the ,house of ,representatives ,may #bb 7legislative day ,may #ba71 #bjbe4,kevin ,f4 ,mc,cumber1,clerk4 ,june #bh1 #bjbe,read the second time and placed on the calendar