GROWTH Act

Summary: Generating Real Opportunities for Workers and Transitional Help Act or GROWTH Act - Amends the Supplemental Appropriations Act, 2008 to declare that nothing in the Act shall prevent the commencement or continued payment of first-tier emergency unemployment compensation (EUC) to the extent that it:   represents amounts established in an applicant's EUC account (EUCA); and  is payable for a week ending on or before January 1, 2015. (Thus provides for a 12-month extension of EUC.)  Revises the formula for crediting Tier-1 amounts to an applicant's EUCA to include a week ending after January 1, 2014. Decreases the percentages in the formula (the lesser of which shall be the amount credited): (1) from 80% to 54% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year, and (2) from 20 to 14 times the individual's average weekly benefit amount for the benefit year. Directs the Secretary of the Treasury to transfer necessary amounts from the Treasury general fund to the EUC account to make payments to states for this extension of EUC. Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.  (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)  Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.) Authorizes the Secretary of Labor, for FY2014-FY2023, to use any available discretionary appropriations to conduct in-person reemployment and unemployment insurance eligibility assessments for unemployment insurance beneficiaries. Specifies limits in such amount for each fiscal year. Amends the Internal Revenue Code (IRC) to repeal the excise tax on medical devices.  Declares that no presidential permit shall be required for a specified application filed on May 4, 2012, by TransCanada Keystone XL pipeline, L.P., to the Department of State for the Keystone XL pipeline, as supplemented to include the Nebraska reroute featured in the Final Evaluation Report issued by the Nebraska Department of Environmental Quality in January 2013 and approved by the Nebraska governor. Considers the final environmental impact statement regarding the pipeline issued by the Secretary of State on August 26, 2011, coupled with the Final Evaluation Report, to satisfy all requirements of the National Environmental Policy Act of 1969. Amends the IRC, as amended by the Patient Protection and Affordable Care Act, to redefine "full-time employee," for purposes of the mandate requiring employers to provide health care coverage for their employees, as an employee who is employed on average at least 40 hours of service a week (currently, at least 30 hours of service a week). Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to declare that for any month that an individual is entitled to unemployment compensation (UC) he or she shall be deemed to have engaged in substantial gainful activity and so be disqualified from receiving Social Security disability benefits after a certain period has elapsed. States that, for purposes of determining services rendered by an individual during a period of trial work which will not disqualify the individual for disability benefits, the individual shall be deemed to have rendered services in a month if he or she is entitled to UC or trade adjustment assistance for that month. Amends the IRC to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security numbers on their tax returns..

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Generating Real Opportunities for 
Workers and Transitional Help Act'' or the ``GROWTH Act''.

SEC. 2. EXTENSION OF MODIFIED FIRST-TIER EMERGENCY UNEMPLOYMENT 
              COMPENSATION.

    (a) Extension.--
            (1) In general.--Section 4007 of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by adding at the end the following:
    ``(c) Special Rule for First-Tier Emergency Unemployment 
Compensation.--Nothing in this section shall prevent the commencement 
or continued payment of emergency unemployment compensation under this 
title to the extent that such compensation--
            ``(1) represents amounts established in an account under 
        section 4002(b); and
            ``(2) is payable for a week ending on or before January 1, 
        2015.''.
            (2) Modification.--Section 4002(b) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by inserting after paragraph (3) the 
        following:
            ``(4) Special rule relating to amounts payable for a week 
        ending after january 1, 2014.--Notwithstanding any provision of 
        paragraph (1) or (2), for purposes of determining whether an 
        amount is payable, out of amounts established in an account 
        under this subsection, for a week ending after January 1, 
        2014--
                    ``(A) paragraph (1)(A) shall be applied by 
                substituting `54 percent' for `80 percent';
                    ``(B) paragraph (1)(B) shall be applied by 
                substituting `14 weeks' for `20 weeks'; and
                    ``(C) any amount established in an account under 
                paragraph (1) or (2), which becomes nonpayable by 
                reason of this paragraph, shall be treated in the same 
                way as if it had never been established in such 
                account.''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
            (1) in subparagraph (I), by striking ``and'' at the end;
            (2) in subparagraph (J), by inserting ``and'' at the end; 
        and
            (3) by inserting after subparagraph (J) the following:
                    ``(K) the amendment made by section 2(a) of the 
                Generating Real Opportunities for Workers and 
                Transitional Help Act;''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 3. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

    (a) Flexibility.--
            (1) In general.--Subsection (g) of section 4001 of the 
        Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
        U.S.C. 3304 note) shall not apply with respect to a State that 
        has enacted a law before December 1, 2013, that, upon taking 
        effect, would violate such subsection.
            (2) Effective date.--Paragraph (1) is effective with 
        respect to weeks of unemployment beginning on or after December 
        29, 2013.
    (b) Permitting a Subsequent Agreement.--Nothing in title IV of such 
Act shall preclude a State whose agreement under such title was 
terminated from entering into a subsequent agreement under such title 
on or after the date of the enactment of this Act if the State, taking 
into account the application of subsection (a), would otherwise meet 
the requirements for an agreement under such title.

SEC. 4. AUTHORITY TO USE ANY DISCRETIONARY APPROPRIATIONS AVAILABLE TO 
              THE SECRETARY OF LABOR TO CONDUCT IN-PERSON REEMPLOYMENT 
              AND UNEMPLOYMENT INSURANCE ELIGIBILITY ASSESSMENTS FOR 
              UNEMPLOYMENT INSURANCE BENEFICIARIES.

    (a) Authority.--Notwithstanding any other provision of law, the 
Secretary of Labor may, for fiscal years 2014 through 2023, use any 
discretionary appropriations available to the Secretary to conduct in-
person reemployment and unemployment insurance eligibility assessments 
for unemployment insurance beneficiaries.
    (b) Limitation.--Amounts used in a fiscal year pursuant to the 
authority under subsection (a) may not exceed the following:
            (1) $20,000,000 for fiscal year 2014.
            (2) $25,000,000 for fiscal year 2015.
            (3) $30,000,000 for fiscal year 2016.
            (4) $35,000,000 for fiscal year 2017.
            (5) $36,000,000 for fiscal year 2018.
            (6) $37,000,000 for fiscal year 2019.
            (7) $38,000,000 for fiscal year 2020.
            (8) $39,000,000 for fiscal year 2021.
            (9) $40,000,000 for fiscal year 2022.
            (10) $41,000,000 for fiscal year 2023.

SEC. 5. REPEAL OF MEDICAL DEVICE EXCISE TAX.

    (a) In General.--Chapter 32 of the Internal Revenue Code of 1986 is 
amended by striking subchapter E.
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 4221 of such Code is amended 
        by striking the last sentence.
            (2) Paragraph (2) of section 6416(b) of such Code is 
        amended by striking the last sentence.
            (3) The table of subchapters for chapter 32 of such Code is 
        amended by striking the item relating to subchapter E.
    (c) Effective Date.--The amendments made by this section shall 
apply to sales after the date of the enactment of this Act.

SEC. 6. KEYSTONE XL PERMIT APPROVAL.

    Notwithstanding Executive Order No. 13337 (3 U.S.C. 301 note), 
Executive Order No. 11423 (3 U.S.C. 301 note), section 301 of title 3, 
United States Code, and any other Executive order or provision of law, 
no Presidential permit shall be required for the pipeline described in 
the application filed on May 4, 2012, by TransCanada Keystone Pipeline, 
L.P., to the Department of State for the Keystone XL pipeline, as 
supplemented to include the Nebraska reroute evaluated in the Final 
Evaluation Report issued by the Nebraska Department of Environmental 
Quality in January 2013 and approved by the Nebraska governor. The 
final environmental impact statement issued by the Secretary of State 
on August 26, 2011, coupled with the Final Evaluation Report described 
in the previous sentence, shall be considered to satisfy all 
requirements of the National Environmental Policy Act of 1969 (42 
U.S.C. 4321 et seq.) and of the National Historic Preservation Act (16 
U.S.C. 470 et seq.).

SEC. 7. REPEAL OF 30-HOUR THRESHOLD FOR CLASSIFICATION AS FULL-TIME 
              EMPLOYEE FOR PURPOSES OF THE EMPLOYER MANDATE IN THE 
              PATIENT PROTECTION AND AFFORDABLE CARE ACT AND 
              REPLACEMENT WITH 40 HOURS.

    (a) Full-Time Equivalents.--Paragraph (2) of section 4980H(c) of 
the Internal Revenue Code of 1986 is amended--
            (1) by repealing subparagraph (E), and
            (2) by inserting after subparagraph (D) the following new 
        subparagraph:
                    ``(E) Full-time equivalents treated as full-time 
                employees.--Solely for purposes of determining whether 
                an employer is an applicable large employer under this 
                paragraph, an employer shall, in addition to the number 
                of full-time employees for any month otherwise 
                determined, include for such month a number of full-
                time employees determined by dividing the aggregate 
                number of hours of service of employees who are not 
                full-time employees for the month by 174.''.
    (b) Full-Time Employees.--Paragraph (4) of section 4980H(c) of the 
Internal Revenue Code of 1986 is amended--
            (1) by repealing subparagraph (A), and
            (2) by inserting before subparagraph (B) the following new 
        subparagraph:
                    ``(A) In general.--The term `full-time employee' 
                means, with respect to any month, an employee who is 
                employed on average at least 40 hours of service per 
                week.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendments made by section 1513 of the 
Patient Protection and Affordable Care Act.

SEC. 8. DISQUALIFICATION ON RECEIPT OF DISABILITY INSURANCE BENEFITS IN 
              A MONTH FOR WHICH UNEMPLOYMENT COMPENSATION IS RECEIVED.

    (a) In General.--Section 223(d)(4) of the Social Security Act (42 
U.S.C. 423(d)(4)) is amended by adding at the end the following:
    ``(C)(i) If for any month an individual is entitled to unemployment 
compensation, such individual shall be deemed to have engaged in 
substantial gainful activity for such month.
    ``(ii) For purposes of clause (i), the term `unemployment 
compensation' means--
            ``(I) `regular compensation', `extended compensation', and 
        `additional compensation' (as such terms are defined by section 
        205 of the Federal-State Extended Unemployment Compensation Act 
        (26 U.S.C. 3304 note)); and
            ``(II) trade adjustment assistance under title II of the 
        Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
    (b) Trial Work Period.--Section 222(c) of the Social Security Act 
(42 U.S.C. 422(c)) is amended by adding at the end the following:
    ``(6)(A) For purposes of this subsection, an individual shall be 
deemed to have rendered services in a month if the individual is 
entitled to unemployment compensation for such month.
    ``(B) For purposes of subparagraph (A), the term `unemployment 
compensation' means--
            ``(i) `regular compensation', `extended compensation', and 
        `additional compensation' (as such terms are defined by section 
        205 of the Federal-State Extended Unemployment Compensation Act 
        (26 U.S.C. 3304 note)); and
            ``(ii) trade adjustment assistance under title II of the 
        Trade Act of 1974 (19 U.S.C. 2251 et seq.).''.
    (c) Data Matching.--The Commissioner of Social Security shall 
implement the amendments made by this section using appropriate 
electronic data.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to months beginning after the date of the enactment 
of this Act.

SEC. 9. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM THE REFUNDABLE PORTION 
              OF THE CHILD TAX CREDIT.

    (a) In General.--Subsection (d) of section 24 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following:
            ``(5) Identification requirement with respect to 
        taxpayer.--
                    ``(A) In general.--Paragraph (1) shall not apply to 
                any taxpayer for any taxable year unless the taxpayer 
                includes the taxpayer's Social Security number on the 
                return of tax for such taxable year.
                    ``(B) Joint returns.--In the case of a joint 
                return, the requirement of subparagraph (A) shall be 
                treated as met if the Social Security number of either 
                spouse is included on such return.''.
    (b) Omission Treated as Mathematical or Clerical Error.--
Subparagraph (I) of section 6213(g)(2) of the Internal Revenue Code of 
1986 is amended to read as follows:
                    ``(I) an omission of a correct Social Security 
                number required under section 24(d)(5) (relating to 
                refundable portion of child tax credit), or a correct 
                TIN under section 24(e) (relating to child tax credit), 
                to be included on a return,''.
    (c) Conforming Amendment.--Subsection (e) of section 24 of the 
Internal Revenue Code of 1986 is amended by inserting ``With Respect to 
Qualifying Children'' after ``Identification Requirement'' in the 
heading thereof.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.