II 

Calendar No. 250 

113TH CONGRESS 

1ST SESSION S. 1737 

To provide for an increase in the Federal minimum wage and to amend 

the Internal Revenue Code of 1986 to extend increased expensing limitations and the treatment of certain real property as section 179 property. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 19, 2013 

Mr. HARKIN (for himself and Mr. REID) introduced the following bill; which 

was read the first time 

NOVEMBER 20, 2013 

Read the second time and placed on the calendar 

A BILL 

To provide for an increase in the Federal minimum wage 

and to amend the Internal Revenue Code of 1986 to 

extend increased expensing limitations and the treatment 

of certain real property as section 179 property. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Minimum Wage Fair5 ness Act’’. 


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1 SEC. 2. MINIMUM WAGE INCREASES. 

2 (a) MINIMUM WAGE.— 

3 (1) IN GENERAL.—Section 6(a)(1) of the Fair 

4 Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)) 

5 is amended to read as follows: 

6 ‘‘(1) except as otherwise provided in this sec7 tion, not less than— 

8 ‘‘(A) $8.20 an hour, beginning on the first 

9 day of the sixth month that begins after the 

10 date of enactment of the Minimum Wage Fair11 ness Act; 

12 ‘‘(B) $9.15 an hour, beginning 1 year after 

13 that first day; 

14 ‘‘(C) $10.10 an hour, beginning 2 years 

15 after that first day; and 

16 ‘‘(D) beginning on the date that is 3 years 

17 after that first day, and annually thereafter, the 

18 amount determined by the Secretary pursuant 

19 to subsection (h);’’. 

20 (2) DETERMINATION BASED ON INCREASE IN

21 THE CONSUMER PRICE INDEX.—Section 6 of the 

22 Fair Labor Standards Act of 1938 (29 U.S.C. 206) 

23 is amended by adding at the end the following: 

24 ‘‘(h)(1) Each year, by not later than the date that 

25 is 90 days before a new minimum wage determined under 

26 subsection (a)(1)(D) is to take effect, the Secretary shall 


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1 determine the minimum wage to be in effect pursuant to 

2 this subsection for the subsequent 1-year period. The wage 

3 determined pursuant to this subsection for a year shall 

4 be— 

5 ‘‘(A) not less than the amount in effect under 

6 subsection (a)(1) on the date of such determination; 

7 ‘‘(B) increased from such amount by the annual 

8 percentage increase in the Consumer Price Index for 

9 Urban Wage Earners and Clerical Workers (United 

10 States city average, all items, not seasonally ad11 justed), or its successor publication, as determined 

12 by the Bureau of Labor Statistics; and 

13 ‘‘(C) rounded to the nearest multiple of $0.05. 

14 ‘‘(2) In calculating the annual percentage increase in 

15 the Consumer Price Index for purposes of paragraph 

16 (1)(B), the Secretary shall compare such Consumer Price 

17 Index for the most recent month, quarter, or year avail18 able (as selected by the Secretary prior to the first year 

19 for which a minimum wage is in effect pursuant to this 

20 subsection) with the Consumer Price Index for the same 

21 month in the preceding year, the same quarter in the pre22 ceding year, or the preceding year, respectively.’’. 

23 (b) BASE MINIMUM WAGE FOR TIPPED EMPLOY24 EES.—Section 3(m)(1) of the Fair Labor Standards Act 


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1 of 1938 (29 U.S.C. 203(m)(1)) is amended to read as fol2 lows: 

3 ‘‘(1) the cash wage paid such employee, which 

4 for purposes of such determination shall be not less 

5 than— 

6 ‘‘(A) for the 1-year period beginning on 

7 the first day of the sixth month that begins 

8 after the date of enactment of the Minimum 

9 Wage Fairness Act, $3.00 an hour; 

10 ‘‘(B) for each succeeding 1-year period 

11 until the hourly wage under this paragraph 

12 equals 70 percent of the wage in effect under 

13 section 6(a)(1) for such period, an hourly wage 

14 equal to the amount determined under this 

15 paragraph for the preceding year, increased by 

16 the lesser of— 

17 ‘‘(i) $0.95; or 

18 ‘‘(ii) the amount necessary for the 

19 wage in effect under this paragraph to 

20 equal 70 percent of the wage in effect 

21 under section 6(a)(1) for such period, 

22 rounded to the nearest multiple of $0.05; 

23 and 

24 ‘‘(C) for each succeeding 1-year period 

25 after the year in which the hourly wage under 


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1 this paragraph first equals 70 percent of the 

2 wage in effect under section 6(a)(1) for the 

3 same period, the amount necessary to ensure 

4 that the wage in effect under this paragraph re5 mains equal to 70 percent of the wage in effect 

6 under section 6(a)(1), rounded to the nearest 

7 multiple of $0.05; and’’. 

8 (c) PUBLICATION OF NOTICE.—Section 6 of the Fair 

9 Labor Standards Act of 1938 (as amended by subsection 

10 (a)) (29 U.S.C. 206) is further amended by adding at the 

11 end the following: 

12 ‘‘(i) Not later than 60 days prior to the effective date 

13 of any increase in the minimum wage determined under 

14 subsection (h) or required for tipped employees in accord15 ance with subparagraph (B) or (C) of section 3(m)(1), as 

16 amended by the Minimum Wage Fairness Act, the Sec17 retary shall publish in the Federal Register and on the 

18 website of the Department of Labor a notice announcing 

19 the adjusted required wage.’’. 

20 (d) EFFECTIVE DATE.—The amendments made by 

21 subsections (a) and (b) shall take effect on the first day 

22 of the sixth month that begins after the date of enactment 

23 of this Act. 


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1 SEC. 3. EXTENSION OF INCREASED EXPENSING LIMITA2 TIONS AND TREATMENT OF CERTAIN REAL 

3 PROPERTY AS SECTION 179 PROPERTY. 

4 (a) IN GENERAL.— 

5 (1) DOLLAR LIMITATION.—Section 179(b)(1) of 

6 the Internal Revenue Code of 1986 is amended— 

7 (A) by striking ‘‘in 2010, 2011, 2012, or 

8 2013’’ in subparagraph (B) and inserting 

9 ‘‘after 2009 and before 2017’’, and 

10 (B) by striking ‘‘2013’’ in subparagraph 

11 (C) and inserting ‘‘2016’’. 

12 (2) REDUCTION IN LIMITATION.—Section 

13 179(b)(2) of such Code is amended— 

14 (A) by striking ‘‘in 2010, 2011, 2012, or 

15 2013’’ in subparagraph (B) and inserting 

16 ‘‘after 2009 and before 2017’’, and 

17 (B) by striking ‘‘2013’’ in subparagraph 

18 (C) and inserting ‘‘2016’’. 

19 (b) COMPUTER SOFTWARE.—Section 

20 179(d)(1)(A)(ii) of the Internal Revenue Code of 1986 is 

21 amended by striking ‘‘2014’’ and inserting ‘‘2017’’. 

22 (c) ELECTION.—Section 179(c)(2) of the Internal 

23 Revenue Code of 1986 is amended by striking ‘‘2014’’ and 

24 inserting ‘‘2017’’. 

25 (d) SPECIAL RULES FOR TREATMENT OF QUALIFIED

26 REAL PROPERTY.— 


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1 (1) IN GENERAL.—Section 179(f)(1) of the In2 ternal Revenue Code of 1986 is amended by striking 

3 ‘‘in 2010, 2011, 2012, or 2013’’ and inserting ‘‘after 

4 2009 and before 2017’’. 

5 (2) CARRYOVER LIMITATION.— 

6 (A) IN GENERAL.—Section 179(f)(4) of 

7 such Code is amended by striking ‘‘2013’’ each 

8 place it appears and inserting ‘‘2016’’. 

9 (B) CONFORMING AMENDMENT.—The 

10 heading of subparagraph (C) of section 

11 179(f)(4) of such Code is amended by striking 

12 ‘‘2010, 2011 AND 2012’’ and inserting ‘‘YEARS

13 BEFORE 2016’’. 

14 (e) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 December 31, 2013. 


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Calendar No. 250 

113TH CONGRESS 

1ST SESSION S. 1737 

A BILL 

To provide for an increase in the Federal minimum 

tion 179 property. and the treatment of certain real property as sec1986 to extend increased expensing limitations wage and to amend the Internal Revenue Code of 

NOVEMBER 20, 2013 

Read the second time and placed on the calendar 


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