II 

112TH CONGRESS 

1ST SESSION S. 361 

To amend the Internal Revenue Code of 1986 to provide tax relief for 

small businesses, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 16, 2011 

Ms. COLLINS introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

tax relief for small businesses, and for other purposes. 

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; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Seven Point Plan for Growing Jobs Act’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—JOB TRAINING AND WORKFORCE DEVELOPMENT 

Sec. 101. Manufacturing Job Training National Program. 

Sec. 102. Workforce development and economic assistance to BRAC communities. 


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Sec. 103. Department of Labor Efficiency Report. 

TITLE II—DEEP OFFSHORE WIND ENERGY RESEARCH, DEVELOPMENT, DEMONSTRATION, AND COMMERCIAL APPLICATION 

Sec. 201. Definitions. 

Sec. 202. Offshore wind energy research and deployment program. 

Sec. 203. National offshore wind energy research, development, and demonstration centers. 

Sec. 204. Authorization of appropriations. 

TITLE III—SMALL BUSINESS TAX RELIEF 

Sec. 301. Temporary employer payroll tax cut. 

Sec. 302. 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, qualified retail improvements, and other nonresidential real property 

and residential rental property. 

Sec. 303. Repeal of sunset on increased limitations on, and on expansion of, 

small business expensing. 

Sec. 304. Repeal of expansion of information reporting requirements. 

Sec. 305. Extension and modification of research credit. 

TITLE IV—REGULATORY REFORM 

Sec. 401. Regulatory reform. 

Sec. 402. Reduction or waiver of civil penalties imposed on small entities. 

TITLE V—INTERSTATE HIGHWAY VEHICLE WEIGHT LIMITS 

Sec. 501. Interstate highway vehicle weight limits in Maine and Vermont. 

TITLE VI—ETHANOL SUBSIDIES REPEAL 

Sec. 601. Elimination of tax subsidies for ethanol fuel. 

Sec. 602. Removal of tariffs on ethanol. 

TITLE VII—SPENDING LIMITATIONS 

Sec. 701. Discretionary spending limits. 

Sec. 702. Adjusted gross income limitation for recipients of farm subsidies. 

1 TITLE I—JOB TRAINING AND 

2 WORKFORCE DEVELOPMENT 

3 SEC. 101. MANUFACTURING JOB TRAINING NATIONAL PRO4 GRAM. 

5 (a) PROGRAM.—Subtitle D of title I of the Workforce 

6 Investment Act of 1998 is amended by inserting after sec7 tion 173A (29 U.S.C. 2918a) the following: 


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1 ‘‘SEC. 173B. MANUFACTURING JOB TRAINING NATIONAL 

2 PROGRAM. 

3 ‘‘(a) PURPOSE.—The purpose of this section is to 

4 support programs of employment and training activities 

5 for manufacturing-related jobs, in order— 

6 ‘‘(1) to enable participants to develop skills that 

7 are readily applicable to manufacturing; 

8 ‘‘(2) to develop a workforce with the skills nec9 essary to obtain employment; 

10 ‘‘(3) to make such participants more competi11 tive in the workforce; 

12 ‘‘(4) to encourage individuals to develop skills 

13 and continue to advance professionally within manu14 facturing fields; and 

15 ‘‘(5) to ensure that programs of employment 

16 and training activities are meeting the needs of the 

17 manufacturers. 

18 ‘‘(b) NATIONAL PROGRAM AUTHORIZED.— 

19 ‘‘(1) PROGRAM.—The Secretary shall establish 

20 a Manufacturing Job Training National Program. 

21 ‘‘(2) GRANTS.— 

22 ‘‘(A) IN GENERAL.—The Secretary shall 

23 make grants through the Program, on a com24 petitive basis, to eligible entities. 

25 ‘‘(B) PLANNING AND DEVELOPMENT

26 GRANTS.—The Secretary shall make such 


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1 grants, for periods of 1 year, to enable the enti2 ties to plan and develop programs described in 

3 subsection (f)(1). 

4 ‘‘(C) IMPLEMENTATION GRANTS.—The 

5 Secretary shall make such grants, for periods of 

6 not less than 1 and not more than 3 years, to 

7 implement programs described in subsection 

8 (f)(2). 

9 ‘‘(c) ELIGIBLE ENTITIES.—To be eligible to receive 

10 a grant under this section, an entity shall be a Governor, 

11 a State agency with responsibility for labor programs, or 

12 a State designated agency described in section 122(i). 

13 ‘‘(d) PROGRAM PLAN.— 

14 ‘‘(1) IN GENERAL.—To be eligible to receive a 

15 grant under this section, an entity shall submit a 

16 program plan to the Secretary at such time, in such 

17 manner, and containing such information as the Sec18 retary may require, including a strategy for meeting 

19 the needs of workers to develop skills for manufac20 turing-related jobs. 

21 ‘‘(2) CONTENTS.—Such plan shall— 

22 ‘‘(A) be consistent with the purpose de23 scribed in subsection (a); 

24 ‘‘(B) be written in conjunction with local 

25 manufacturers, economic development agencies, 


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1 community-based organizations, institutions of 

2 higher education (as defined in section 102 of 

3 the Higher Education Act of 1965 (20 U.S.C. 

4 1002)), labor organizations, or other relevant 

5 parties or individuals; 

6 ‘‘(C) identify the population to be served; 

7 ‘‘(D) identify the education and employ8 ment needs of the population to be served and 

9 the manner in which the activities to be pro10 vided will strengthen the ability of the individ11 uals served to obtain or retain employment; 

12 ‘‘(E) describe the activities to be provided; 

13 and 

14 ‘‘(F) describe performance measures for 

15 the program. 

16 ‘‘(e) PRIORITY.—In making the grants, the Secretary 

17 shall give priority consideration to entities proposing pro18 grams to develop skills for manufacturing jobs as ship19 builders, ship fitters, welders, electricians, fabricators, 

20 pipe fitters, machinists, mechanics, metals inspectors, 

21 electrical engineers, or chemical engineers, in pulp and 

22 paper science disciplines, or in related fields. 

23 ‘‘(f) AUTHORIZED ACTIVITIES.— 

24 ‘‘(1) PLANNING AND DEVELOPMENT.—An enti25 ty that receives a grant under subsection (b)(2)(B) 


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1 may use the funds made available through the grant 

2 to plan and develop a new program of employment 

3 and training activities that targets the specific needs 

4 of a manufacturer. 

5 ‘‘(2) PROGRAM IMPLEMENTATION.—An entity 

6 that receives a grant under subsection (b)(2)(C) may 

7 use the funds made available through the grant to 

8 implement a program of employment and training 

9 activities that targets the specific needs of a manu10 facturer.’’. 

11 (b) AUTHORIZATION OF APPROPRIATIONS.—Section 

12 174 of the Workforce Investment Act of 1998 (29 U.S.C. 

13 2919) is amended by adding at the end the following: 

14 ‘‘(d) MANUFACTURING JOB TRAINING.—There is au15 thorized to be appropriated to carry out section 173B 

16 $80,000,000 for each of fiscal years 2012 through 2016.’’. 

17 SEC. 102. WORKFORCE DEVELOPMENT AND ECONOMIC AS18 SISTANCE TO BRAC COMMUNITIES. 

19 (a) WORKFORCE DEVELOPMENT AMENDMENTS.— 

20 (1) IN GENERAL.—Section 202 of the Public 

21 Works and Economic Development Act of 1965 (42 

22 U.S.C. 3142) is amended— 

23 (A) by striking ‘‘Notwithstanding any 

24 other provision’’ and inserting the following: 


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1 ‘‘(c) NO REQUIREMENT OF TITLE.—Notwithstanding 

2 any other provision’’; and 

3 (B) by inserting before subsection (c) (as 

4 redesignated by subparagraph (A)) the fol5 lowing: 

6 ‘‘(a) DEFINITIONS.—In this section: 

7 ‘‘(1) BRAC 2005.—The term ‘BRAC 2005’ 

8 means the base realignment and closure activities es9 tablished by the Secretary of Defense in 2005. 

10 ‘‘(2) BRAC ELIGIBLE RECIPIENT.—The term 

11 ‘BRAC eligible recipient’ means an eligible recipient 

12 that is affected by BRAC 2005. 

13 ‘‘(3) REPORT.—The term ‘report’ means the re14 port of the 2005 Defense Base Closure and Realign15 ment entitled ‘2005 Defense Base Closure and Re16 alignment Commission Report’ and dated September 

17 8, 2005. 

18 ‘‘(b) ASSISTANCE TO ELIGIBLE RECIPIENTS AF19 FECTED BY BRAC.— 

20 ‘‘(1) IN GENERAL.—The Secretary shall provide 

21 to BRAC eligible recipients not less than 25 percent 

22 of any amounts made available for grants under this 

23 title that are projected to experience a net loss of 

24 jobs as a result of BRAC 2005, as determined in the 

25 report. 


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1 ‘‘(2) CRITERIA FOR GRANT.—To receive a grant 

2 under this title, a BRAC eligible recipient described 

3 in paragraph (1) shall comply with all requirements 

4 described in this title. 

5 ‘‘(3) PRIORITY.— 

6 ‘‘(A) IN GENERAL.—In making grants 

7 available to a BRAC eligible recipient under 

8 this section, the Secretary shall give priority to 

9 a BRAC eligible recipient that, as determined 

10 in the report, is projected to experience— 

11 ‘‘(i) at least 2,000 direct job losses; or 

12 ‘‘(ii) at least 3,000 indirect job losses. 

13 ‘‘(B) ADDITIONAL PRIORITY.—The Sec14 retary shall give additional priority to any 

15 BRAC eligible recipient that, as determined in 

16 the report, is projected to experience— 

17 ‘‘(i) at least 2,000 direct job losses; 

18 and 

19 ‘‘(ii) at least 3,000 indirect job losses. 

20 ‘‘(4) REVIEW.—In making grants available to 

21 BRAC eligible recipients under this section, the Sec22 retary, in conjunction with the Secretary of Labor, 

23 shall review each grant provided to BRAC eligible 

24 recipients under this title to ensure that the BRAC 


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1 eligible recipients are receiving the most appropriate 

2 grants and services under this Act.’’. 

3 SEC. 103. DEPARTMENT OF LABOR EFFICIENCY REPORT. 

4 (a) REVIEWS.— 

5 (1) DEPARTMENT OF LABOR JOB TRAINING

6 PROGRAMS.—The Secretary shall review job training 

7 programs carried out or supported by the Depart8 ment of Labor, and identify ways to increase effi9 ciency and reduce duplicative and unnecessary proc10 esses and activities in those programs. In particular, 

11 the Secretary shall examine ways to reduce paper12 work and bureaucratic restrictions with respect to 

13 those programs. 

14 (2) JOB TRAINING PROGRAMS GENERALLY.—In 

15 addition, the Secretary shall review and identify 

16 ways in which the Secretary can provide financial 

17 assistance, in a cost-effective manner, to workers to 

18 enable the workers to participate in short-term job 

19 training programs. 

20 (b) REPORT.—Not later than 60 days after the date 

21 of enactment of this Act, the Secretary shall prepare and 

22 submit to the appropriate committees of Congress a report 

23 that contains the results of the reviews described in sub24 section (a). 


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1 TITLE II—DEEP OFFSHORE WIND 

2 ENERGY RESEARCH, DEVEL3 OPMENT, DEMONSTRATION, 

4 AND COMMERCIAL APPLICA5 TION 

6 SEC. 201. DEFINITIONS. 

7 In this title: 

8 (1) INSTITUTION OF HIGHER EDUCATION.—The 

9 term ‘‘institution of higher education’’ has the 

10 meaning given the term in section 101(a) of the 

11 Higher Education Act of 1965 (20 U.S.C. 1001(a)). 

12 (2) NATIONAL OFFSHORE WIND CENTER.—The 

13 term ‘‘national offshore wind center’’ means a na14 tional offshore wind energy research, development, 

15 and demonstration center established under section 

16 203(a). 

17 (3) PROGRAM.—The term ‘‘program’’ means a 

18 program— 

19 (A) that includes activities (including the 

20 awarding of grants) to support the research, 

21 demonstration, and development of commercial 

22 applications for deep offshore water wind en23 ergy; and 

24 (B) to be carried out by the Secretary 

25 under section 202(a). 


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1 (4) SECRETARY.—The term ‘‘Secretary’’ means 

2 the Secretary of Energy. 

3 SEC. 202. OFFSHORE WIND ENERGY RESEARCH AND DE4 PLOYMENT PROGRAM. 

5 (a) IN GENERAL.—As soon as practicable after the 

6 date of enactment of this Act, in accordance with sub7 section (b), the Secretary shall carry out the program— 

8 (1) to carry out a research, development, and 

9 demonstration program to facilitate the deployment 

10 of a wind energy program in deep offshore waters of 

11 the United States; 

12 (2) to improve the energy efficiency, reliability, 

13 and capacity of offshore wind turbines; and 

14 (3) to reduce the cost of manufacturing, con15 struction, deployment, generation, and maintenance 

16 of offshore wind energy systems. 

17 (b) PROGRAM REQUIREMENTS.—The Secretary shall 

18 carry out the program to support— 

19 (1) the design, demonstration, and deployment 

20 of advanced wind turbine foundations and support 

21 structures, blades, turbine systems, components, and 

22 supporting land- and water-based infrastructure for 

23 application in deep offshore water; 

24 (2) the full-scale testing and establishment of 

25 regional demonstrations of deep offshore water wind 


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1 components and systems to validate technology and 

2 performance issues relating to the components; 

3 (3) for inclusion in a publically accessible data4 base, assessments of the deep offshore water wind 

5 resources of the United States, including— 

6 (A) environmental impacts and benefits; 

7 (B) siting and permitting issues; 

8 (C) exclusion zones; and 

9 (D) transmission needs; 

10 (4) the design, demonstration, and deployment 

11 of integrated sensors, actuators, and advanced mate12 rials (including composite materials); 

13 (5) advanced blade manufacturing activity (in14 cluding automation, materials, and the assembly of 

15 large-scale components) to stimulate the develop16 ment of the blade manufacturing capacity of the 

17 United States; 

18 (6) methods to assess and mitigate the effects 

19 of wind energy systems on marine ecosystems and 

20 marine industries; and 

21 (7) other research areas, as determined to be 

22 appropriate by the Secretary. 


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1 SEC. 203. NATIONAL OFFSHORE WIND ENERGY RESEARCH, 

2 DEVELOPMENT, AND DEMONSTRATION CEN3 TERS. 

4 (a) DUTY OF SECRETARY.—As soon as practicable 

5 after the date of enactment of this Act, the Secretary shall 

6 award, on a competitive basis and with an emphasis on 

7 technical merit, grants to institutions of higher education 

8 to establish 1 or more national offshore wind centers. 

9 (b) SELECTION CRITERIA.—In selecting institutions 

10 of higher education under subsection (a), the Secretary 

11 shall give preference to institutions of higher education 

12 that— 

13 (1) agree to cover transitional depth and deep 

14 offshore water technologies to complement the activi15 ties of a national offshore wind center; 

16 (2) agree to host an offshore wind energy re17 search and development program funded by the De18 partment of Energy in coordination with an engi19 neering program of the institution of higher edu20 cation; 

21 (3) employ individuals who have proven exper22 tise relating to the development of novel materials 

23 for commercial applications; and 

24 (4) have access to, and use the resources of— 

25 (A) the Atlantic Ocean; 

26 (B) the Gulf of Mexico; or 


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1 (C) the Pacific Ocean. 

2 (c) REQUIREMENTS.—A national offshore wind cen3 ter established with funds provided by the Secretary 

4 through a grant under subsection (a) shall be designed— 

5 (1) to focus on deepwater floating offshore wind 

6 energy technologies; and 

7 (2) to facilitate the conduct of initiatives to ad8 vance 1 or more activities described in section 

9 202(b). 

10 SEC. 204. AUTHORIZATION OF APPROPRIATIONS. 

11 There are authorized to be appropriated to the Sec12 retary to carry out this title— 

13 (1) $50,000,000 for each of fiscal years 2012 

14 through 2016; and 

15 (2) such sums as are necessary for each of fis16 cal years 2017 through 2021. 

17 TITLE III—SMALL BUSINESS TAX 

18 RELIEF 

19 SEC. 301. TEMPORARY EMPLOYER PAYROLL TAX CUT. 

20 (a) IN GENERAL.— 

21 (1) EMPLOYERS.—Section 601(a) of the Tax 

22 Relief, Unemployment Insurance Reauthorization, 

23 and Job Creation Act of 2010 is amended by strik24 ing ‘‘and’’ at the end of paragraph (1), by striking 


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1 the period at the end of paragraph (2), and by add2 ing at the end the following new paragraph: 

3 ‘‘(3) with respect to wages paid during the pay4 roll tax holiday period not to exceed $50,000 for 

5 each employee, the rate of tax under 3111(a) of 

6 such Code shall be 4.2 percent (including for pur7 poses of determining the applicable percentage under 

8 sections 3221(a) of such Code).’’. 

9 (2) SELF-EMPLOYED INDIVIDUALS.—Section 

10 601(a)(1) of such Act is amended by inserting 

11 ‘‘(8.40 percent in the case of self-employment in12 come not to exceed $50,000)’’ after ‘‘10.40 percent’’. 

13 (b) CONFORMING AMENDMENTS.— 

14 (1) Section 601 of the Tax Relief, Unemploy15 ment Insurance Reauthorization, and Job Creation 

16 Act of 2010 is amended by striking subsection (b). 

17 (2) Section 601(e)(2) of such Act is amended 

18 by striking ‘‘subsection (a)(2)’’ and inserting ‘‘para19 graphs (2) and (3) of subsection (a)’’. 

20 (3) The headings for title VI and section 601 

21 of such Act are each amended by striking ‘‘em22 ployee’’. 

23 (c) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—The amendments made by 

2 this section shall apply to wages paid and self-em3 ployment income earned after December 31, 2010. 

4 (2) SPECIAL TRANSITION RULE.— 

5 (A) NONAPPLICATION OF REDUCTION DUR6 ING FIRST QUARTER.—The amendments made 

7 by subsection (a)(1) shall not apply with respect 

8 to wages paid during the first calendar quarter 

9 of 2011. 

10 (B) CREDITING OF FIRST QUARTER EX11 EMPTION DURING SECOND QUARTER.—The 

12 amount by which the tax imposed under sec13 tions 3111(a) and 3221(a) of the Internal Rev14 enue Code of 1986 would (but for the applica15 tion of subparagraph (A)) have been reduced 

16 with respect to wages paid by an employer dur17 ing the first calendar quarter of 2011 shall be 

18 treated as a payment against the tax imposed 

19 under section 3111(a) of such Code or section 

20 3121(a) of such Code, as the case may be, with 

21 respect to the employer for the second calendar 

22 quarter of 2011 which is made on the date that 

23 such tax is due. 


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1 SEC. 302. 15-YEAR STRAIGHT-LINE COST RECOVERY FOR 

2 QUALIFIED LEASEHOLD IMPROVEMENTS, 

3 QUALIFIED RESTAURANT BUILDINGS AND IM4 PROVEMENTS, QUALIFIED RETAIL IMPROVE5 MENTS, AND OTHER NONRESIDENTIAL REAL 

6 PROPERTY AND RESIDENTIAL RENTAL PROP7 ERTY. 

8 (a) QUALIFIED LEASEHOLD IMPROVEMENTS, QUALI9 FIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND

10 QUALIFIED RETAIL IMPROVEMENTS.—Subparagraph (E) 

11 of section 168(e)(3) of the Internal Revenue Code of 1986, 

12 as amended by the Tax Relief, Unemployment Insurance 

13 Reauthorization, and Job Creation Act of 2010, is amend14 ed— 

15 (1) by striking ‘‘placed in service before Janu16 ary 1, 2012’’ in clauses (iv) and (v), and 

17 (2) by striking ‘‘placed in service after Decem18 ber 31, 2008, and before January 1, 2012’’ in clause 

19 (ix). 

20 (b) OTHER NONRESIDENTIAL REAL PROPERTY AND

21 RESIDENTIAL RENTAL PROPERTY.— 

22 (1) IN GENERAL.—Subparagraph (E) of section 

23 168(e)(3) of the Internal Revenue Code of 1986 is 

24 amended by striking ‘‘and’’ at the end of clause 

25 (viii), by striking the period at the end of clause (ix) 


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1 and inserting ‘‘, and,’’, and by adding at the end the 

2 following new clause: 

3 ‘‘(x) any nonresidential real property 

4 or residential rental property not otherwise 

5 described in any preceding clause of this 

6 subparagraph placed in service after De7 cember 31, 2011.’’. 

8 (2) CONFORMING AMENDMENTS.— 

9 (A) The table contained in section 168(c) 

10 of the Internal Revenue Code of 1986 is 

11 amended by striking the items relating to resi12 dential rental property and nonresidential real 

13 property. 

14 (B) Subparagraph (B) of section 168(e)(2) 

15 of such Code is amended by striking ‘‘which is 

16 not’’ and all that follows and inserting ‘‘which 

17 is not residential rental property’’. 

18 (C) The table contained in section 

19 168(j)(2) of such Code is amended by striking 

20 the last item. 

21 (D) The table contained in section 

22 467(e)(3)(A) of such Code is amended by strik23 ing the next to last item. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to property placed in service after 

3 December 31, 2011. 

4 SEC. 303. REPEAL OF SUNSET ON INCREASED LIMITATIONS 

5 ON, AND ON EXPANSION OF, SMALL BUSINESS 

6 EXPENSING. 

7 (a) REPEAL OF SUNSET ON INCREASED LIMITA8 TIONS.— 

9 (1) IN GENERAL.—Paragraph (1) of section 

10 179(b) of the Internal Revenue Code of 1986, as 

11 amended by the Tax Relief, Unemployment Insur12 ance Reauthorization, and Job Creation Act of 

13 2010, is amended by striking ‘‘shall not exceed—’’ 

14 and all that follows and inserting ‘‘shall not exceed 

15 $125,000.’’. 

16 (2) REDUCTION IN LIMITATION.—Paragraph 

17 (2) of section 179(b) of such Code, as so amended, 

18 is amended by striking ‘‘exceeds—’’ and all that fol19 lows and inserting ‘‘exceeds $500,000.’’. 

20 (3) CONFORMING AMENDMENT.—Subsection (b) 

21 of section 179 of such Code, as so amended, is 

22 amended by striking paragraph (6). 

23 (4) COMPUTER SOFTWARE.—Clause (ii) of sec24 tion 179(d)(1)(A) of such Code, as so amended, is 

25 amended by striking ‘‘and before 2013’’. 


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1 (5) REVOCATION OF ELECTION.—Paragraph 

2 (2) of section 179(c) of such Code, as so amended, 

3 is amended to read as follows: 

4 ‘‘(2) REVOCATION OF ELECTION.—Any election 

5 made under this section, and any specification con6 tained in any such election, may be revoked by the 

7 taxpayer with respect to any property, and such rev8 ocation, once made, shall be irrevocable.’’. 

9 (b) REPEAL OF SUNSET ON EXPANSION.—Sub10 section (f) of section 179 of such Code, as so amended, 

11 is amended— 

12 (1) by striking ‘‘beginning in 2010 or 2011’’ in 

13 paragraph (1), and 

14 (2) by striking paragraph (4) and inserting the 

15 following new paragraph: 

16 ‘‘(4) CARRYOVER LIMITATION.—For purposes 

17 of applying subsection (b)(3)(B) to any taxable year, 

18 the amount which is disallowed under subsection 

19 (b)(3)(A) for such taxable year which is attributed 

20 to qualified real property shall be the amount which 

21 bears the same ratio to the total amount so dis22 allowed as— 

23 ‘‘(A) the aggregate amount attributable to 

24 qualified real property placed in service during 

25 such taxable year, increased by the portion of 


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1 any amount carried over to such taxable year 

2 from a prior taxable year which is attributable 

3 to such property, bears to 

4 ‘‘(B) the total amount of section 179 prop5 erty placed in service during such taxable year, 

6 increased by the aggregate amount carried over 

7 to such taxable year from any prior taxable 

8 year. 

9 For purposes of the preceding sentence, only section 

10 179 property with respect to which an election was 

11 made under subsection (c)(1) shall be taken into ac12 count.’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to taxable years beginning after 

15 December 31, 2011. 

16 SEC. 304. REPEAL OF EXPANSION OF INFORMATION RE17 PORTING REQUIREMENTS. 

18 (a) REPEAL OF PAYMENTS FOR PROPERTY AND

19 OTHER GROSS PROCEEDS.—Subsection (b) of section 

20 9006 of the Patient Protection and Affordable Care Act, 

21 and the amendments made thereby, are hereby repealed; 

22 and the Internal Revenue Code of 1986 shall be applied 

23 as if such subsection, and amendments, had never been 

24 enacted. 


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1 (b) REPEAL OF APPLICATION TO CORPORATIONS

2 AND REGULATORY AUTHORITY.— 

3 (1) IN GENERAL.—Section 6041 of the Internal 

4 Revenue Code of 1986, as amended by section 

5 9006(a) of the Patient Protection and Affordable 

6 Care Act and section 2101 of the Small Business 

7 Jobs Act of 2010, is amended by striking sub8 sections (i) and (j). 

9 (2) EFFECTIVE DATE.—The amendment made 

10 by this subsection shall apply to payments made 

11 after December 31, 2010. 

12 SEC. 305. EXTENSION AND MODIFICATION OF RESEARCH 

13 CREDIT. 

14 (a) EXTENSION.— 

15 (1) IN GENERAL.—Subparagraph (B) of section 

16 41(h)(1) of the Internal Revenue Code of 1986, as 

17 amended by the Tax Relief, Unemployment Insur18 ance Reauthorization, and Job Creation Act of 

19 2010, is amended by striking ‘‘December 31, 2011’’ 

20 and inserting ‘‘December 31, 2016’’. 

21 (2) CONFORMING AMENDMENT.—Subparagraph 

22 (D) of section 45C(b)(1) of such Code, as so amend23 ed, is amended by striking ‘‘December 31, 2011’’ 

24 and inserting ‘‘December 31, 2016’’. 


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1 (b) INCREASE IN ALTERNATIVE SIMPLIFIED RE2 SEARCH CREDIT.—Paragraph (5) of section 41(c) of the 

3 Internal Revenue Code of 1986 is amended— 

4 (1) by striking ‘‘14 percent (12 percent in the 

5 case of taxable years ending before January 1, 

6 2009)’’ in subparagraph (A) and inserting ‘‘20 per7 cent (14 percent in the case of taxable years ending 

8 before January 1, 2013)’’, and 

9 (2) by striking ‘‘6 percent’’ in subparagraph 

10 (B)(ii) and inserting ‘‘10 percent (7 percent in the 

11 case of taxable years ending before January 1, 

12 2013)’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to amounts paid or incurred after 

15 December 31, 2010. 

16 TITLE IV—REGULATORY 

17 REFORM 

18 SEC. 401. REGULATORY REFORM. 

19 (a) DEFINITIONS.—In this section— 

20 (1) the term ‘‘Administrator’’ means the Ad21 ministrator of the Office of Information and Regu22 latory Affairs in the Office of Management and 

23 Budget; 

24 (2) the term ‘‘agency’’ has the same meaning as 

25 in section 3502(1) of title 44, United States Code; 


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1 (3) the term ‘‘economically significant guidance 

2 document’’ means a significant guidance document 

3 that may reasonably be anticipated to lead to an an4 nual effect on the economy of $100,000,000 or more 

5 or adversely affect in a material way the economy or 

6 a sector of the economy, except that economically 

7 significant guidance documents do not include guid8 ance documents on Federal expenditures and re9 ceipts; 

10 (4) the term ‘‘disseminated’’— 

11 (A) means prepared by an agency and dis12 tributed to the public or regulated entities; and 

13 (B) does not include— 

14 (i) distribution limited to Federal 

15 Government employees; 

16 (ii) intra- or interagency use or shar17 ing of Federal Government information; 

18 and 

19 (iii) responses to requests for agency 

20 records under section 552 of title 5, 

21 United States Code (commonly referred to 

22 as the ‘‘Freedom of Information Act’’), 

23 section 552a of title 5, United States Code, 

24 (commonly referred to as the ‘‘Privacy 


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1 Act’’), the Federal Advisory Committee 

2 Act (5 U.S.C. App.), or other similar laws; 

3 (5) the term ‘‘guidance document’’ means an 

4 agency statement of general applicability and future 

5 effect, other than a regulatory action, that sets forth 

6 a policy on a statutory, regulatory or technical issue 

7 or an interpretation of a statutory or regulatory 

8 issue; 

9 (6) the term ‘‘regulation’’ means an agency 

10 statement of general applicability and future effect, 

11 which the agency intends to have the force and ef12 fect of law, that is designed to implement, interpret, 

13 or prescribe law or policy or to describe the proce14 dure or practice requirements of an agency; 

15 (7) the term ‘‘regulatory action’’ means any 

16 substantive action by an agency (normally published 

17 in the Federal Register) that promulgates or is ex18 pected to lead to the promulgation of a final regula19 tion, including notices of inquiry, advance notices of 

20 proposed rulemaking, and notices of proposed rule21 making; 

22 (8) the term ‘‘significant guidance document’’— 

23 (A) means a guidance document dissemi24 nated to regulated entities or the general public 

25 that may reasonably be anticipated to— 


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1 (i) lead to an annual effect on the 

2 economy of $100,000,000 or more or affect 

3 in a material way the economy, a sector of 

4 the economy, productivity, competition, 

5 jobs, the environment, public health or 

6 safety, or State, local, or tribal govern7 ments or communities; 

8 (ii) create a serious inconsistency or 

9 otherwise interfere with an action taken or 

10 planned by another agency; 

11 (iii) materially alter the budgetary im12 pact of entitlements, grants, user fees, or 

13 loan programs or the rights and obliga14 tions of recipients thereof; or 

15 (iv) raise novel legal or policy issues 

16 arising out of legal mandates and the pri17 orities, principles, and provisions of this 

18 section; and 

19 (B) does not include— 

20 (i) legal advisory opinions for internal 

21 Executive Branch use and not for release 

22 (such as Department of Justice Office of 

23 Legal Counsel opinions); 

24 (ii) briefs and other positions taken by 

25 agencies in investigations, pre-litigation, 


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1 litigation, or other enforcement pro2 ceedings; 

3 (iii) speeches; 

4 (iv) editorials; 

5 (v) media interviews; 

6 (vi) press materials; 

7 (vii) congressional correspondence; 

8 (viii) guidance documents that pertain 

9 to a military or foreign affairs function of 

10 the United States (other than guidance on 

11 procurement or the import or export of 

12 non-defense articles and services); 

13 (ix) grant solicitations; 

14 (x) warning letters; 

15 (xi) case or investigatory letters re16 sponding to complaints involving fact-spe17 cific determinations; 

18 (xii) purely internal agency policies; 

19 (xiii) guidance documents that pertain 

20 to the use, operation or control of a gov21 ernment facility; 

22 (xiv) internal guidance documents di23 rected solely to other agencies; and 

24 (xv) any other category of significant 

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1 cy head in consultation with the Adminis2 trator; and 

3 (9) the term ‘‘significant regulatory action’’ 

4 means any regulatory action that is likely to result 

5 in a regulation that may— 

6 (A) have an annual effect on the economy 

7 of $100,000,000 or more or adversely affect in 

8 a material way the economy, a sector of the 

9 economy, productivity, competition, jobs, the 

10 environment, public health or safety, or State, 

11 local, or tribal governments or communities; 

12 (B) create a serious inconsistency or other13 wise interfere with an action taken or planned 

14 by another agency; 

15 (C) materially alter the budgetary impact 

16 of entitlements, grants, user fees, or loan pro17 grams or the rights and obligations of recipi18 ents thereof; or 

19 (D) raise novel legal or policy issues aris20 ing out of legal mandates and the priorities, 

21 principles, and provisions of this section. 

22 (b) AGENCY ASSESSMENT OF SIGNIFICANT REGU23 LATORY ACTIONS.—For each significant regulatory ac24 tion, each agency shall submit, at such times specified by 


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1 the Administrator, a report to the Office of Information 

2 and Regulatory Affairs that includes— 

3 (1) an assessment, including the underlying 

4 analysis, of benefits anticipated from the significant 

5 regulatory action, such as— 

6 (A) the promotion of the efficient func7 tioning of the economy and private markets; 

8 (B) the enhancement of health and safety; 

9 (C) the protection of the natural environ10 ment; and 

11 (D) the elimination or reduction of dis12 crimination or bias; 

13 (2) to the extent feasible, a quantification of 

14 the benefits assessed under paragraph (1); 

15 (3) an assessment, including the underlying 

16 analysis, of costs anticipated from the regulatory ac17 tion, such as— 

18 (A) the direct cost both to the Federal 

19 Government in administering the significant 

20 regulatory action and to businesses, consumers, 

21 and others (including State, local, and tribal of22 ficials) in complying with the regulation; and 

23 (B) any adverse effects on the efficient 

24 functioning of the economy, private markets 

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1 petitiveness), health, safety, the natural envi2 ronment, job creation, the prices of consumer 

3 goods, and energy costs; 

4 (4) to the extent feasible, a quantification of 

5 the costs assessed under paragraph (3); and 

6 (5) an assessment, including the underlying 

7 analysis, of costs and benefits of potentially effective 

8 and reasonably feasible alternatives to the planned 

9 significant regulatory action, identified by the agen10 cy or the public (including improving the current 

11 regulation and reasonably viable nonregulatory ac12 tions), and an explanation why the planned regu13 latory action is preferable to the identified potential 

14 alternatives. 

15 (c) AGENCY GOOD GUIDANCE PRACTICES.— 

16 (1) AGENCY STANDARDS FOR SIGNIFICANT

17 GUIDANCE DOCUMENTS.— 

18 (A) APPROVAL PROCEDURES.— 

19 (i) IN GENERAL.—Each agency shall 

20 develop or have written procedures for the 

21 approval of significant guidance docu22 ments, which shall ensure that the issuance 

23 of significant guidance documents is ap24 proved by appropriate senior agency offi25 cials. 


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1 (ii) REQUIREMENT.—Employees of an 

2 agency may not depart from significant 

3 guidance documents without appropriate 

4 justification and supervisory concurrence. 

5 (B) STANDARD ELEMENTS.—Each signifi6 cant guidance document— 

7 (i) shall— 

8 (I) include the term ‘‘guidance’’ 

9 or its functional equivalent; 

10 (II) identify the agency or office 

11 issuing the document; 

12 (III) identify the activity to 

13 which and the persons to whom the 

14 significant guidance document applies; 

15 (IV) include the date of issuance; 

16 (V) note if the significant guid17 ance document is a revision to a pre18 viously issued guidance document and, 

19 if so, identify the document that the 

20 significant guidance document re21 places; 

22 (VI) provide the title of the docu23 ment and a document identification 

24 number; and 


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1 (VII) include the citation to the 

2 statutory provision or regulation (in 

3 Code of Federal Regulations format) 

4 which the significant guidance docu5 ment applies to or interprets; and 

6 (ii) shall not include mandatory terms 

7 such as ‘‘shall’’, ‘‘must’’, ‘‘required’’, or 

8 ‘‘requirement’’ unless— 

9 (I) the agency is using those 

10 terms to describe a statutory or regu11 latory requirement; or 

12 (II) the terminology is addressed 

13 to agency staff and will not foreclose 

14 agency consideration of positions ad15 vanced by affected private parties. 

16 (2) PUBLIC ACCESS AND FEEDBACK FOR SIG17 NIFICANT GUIDANCE DOCUMENTS.— 

18 (A) INTERNET ACCESS.— 

19 (i) IN GENERAL.—Each agency 

20 shall— 

21 (I) maintain on the website for 

22 the agency, or as a link on the website 

23 of the agency to the electronic list 

24 posted on a website of a component of 

25 the agency a list of the significant 


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1 guidance documents in effect of the 

2 agency, including a link to the text of 

3 each significant guidance document 

4 that is in effect; and 

5 (II) not later than 30 days after 

6 the date on which a significant guid7 ance document is issued, update the 

8 list described in clause (i). 

9 (ii) LIST REQUIREMENTS.—The list 

10 described in subparagraph (A)(i) shall— 

11 (I) include the name of each— 

12 (aa) significant guidance 

13 document; 

14 (bb) document identification 

15 number; and 

16 (cc) issuance and revision 

17 dates; and 

18 (II) identify significant guidance 

19 documents that have been added, re20 vised, or withdrawn in the preceding 

21 year. 

22 (B) PUBLIC FEEDBACK.— 

23 (i) IN GENERAL.—Each agency shall 

24 establish and clearly advertise on the 


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1 website for the agency a means for the 

2 public to electronically submit— 

3 (I) comments on significant guid4 ance documents; and 

5 (II) a request for issuance, recon6 sideration, modification, or rescission 

7 of significant guidance documents. 

8 (ii) AGENCY RESPONSE.—Any com9 ments or requests submitted under sub10 paragraph (A)— 

11 (I) are for the benefit of the 

12 agency; and 

13 (II) shall not require a formal re14 sponse from the agency. 

15 (iii) OFFICE FOR PUBLIC COM16 MENTS.— 

17 (I) IN GENERAL.—Each agency 

18 shall designate an office to receive and 

19 address complaints from the public re20 lating to— 

21 (aa) the failure of the agen22 cy to follow the procedures de23 scribed in this section; or 


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1 (bb) the failure to treat a 

2 significant guidance document as 

3 a binding requirement. 

4 (II) WEBSITE.—The agency shall 

5 provide, on the website of the agency, 

6 the name and contact information for 

7 the office designated under clause (i). 

8 (3) NOTICE AND PUBLIC COMMENT FOR ECO9 NOMICALLY SIGNIFICANT GUIDANCE DOCUMENTS.— 

10 (A) IN GENERAL.—Except as provided in 

11 paragraph (2), in preparing a draft of an eco12 nomically significant guidance document, and 

13 before issuance of the final significant guidance 

14 document, each agency shall— 

15 (i) publish a notice in the Federal 

16 Register announcing that the draft docu17 ment is available; 

18 (ii) post the draft document on the 

19 Internet and make a tangible copy of that 

20 document publicly available (or notify the 

21 public how the public can review the guid22 ance document if the document is not in a 

23 format that permits such electronic posting 

24 with reasonable efforts); 


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1 (iii) invite public comment on the 

2 draft document; and 

3 (iv) prepare and post on the website 

4 of the agency a document with responses 

5 of the agency to public comments. 

6 (B) EXCEPTIONS.—In consultation with 

7 the Administrator, an agency head may identify 

8 a particular economically significant guidance 

9 document or category of such documents for 

10 which the procedures of this subsection are not 

11 feasible or appropriate. 

12 (4) EMERGENCIES.— 

13 (A) IN GENERAL.—In emergency situa14 tions or when an agency is obligated by law to 

15 act more quickly than normal review procedures 

16 allow, the agency shall notify the Administrator 

17 as soon as possible and, to the extent prac18 ticable, comply with this subsection. 

19 (B) SIGNIFICANT GUIDANCE DOCUMENTS

20 SUBJECT TO STATUTORY OR COURT-IMPOSED

21 DEADLINE.—For a significant guidance docu22 ment that is governed by a statutory or court23 imposed deadline, the agency shall, to the ex24 tent practicable, schedule the proceedings of the 


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1 agency to permit sufficient time to comply with 

2 this subsection. 

3 (5) EFFECTIVE DATE.—This section shall take 

4 effect 60 days after the date of enactment of this 

5 Act. 

6 SEC. 402. REDUCTION OR WAIVER OF CIVIL PENALTIES IM7 POSED ON SMALL ENTITIES. 

8 (a) IN GENERAL.—Chapter 6 of title 5, United 

9 States Code, is amended by adding at the end the fol10 lowing: 

11 ‘‘§ 613. Reduction or waiver of civil penalties imposed 

12 on small entities 

13 ‘‘(a) Upon the request of a small entity, a Regional 

14 Advocate of the Office of Advocacy of the Small Business 

15 Administration (referred to in this section as a ‘Regional 

16 Advocate’) shall submit to an agency a request that the 

17 agency reduce or waive a civil penalty imposed on the 

18 small entity, if the Regional Advocate determines that— 

19 ‘‘(1) the civil penalty was the result of a first20 time violation by the small entity of a requirement 

21 to report information to the agency; and 

22 ‘‘(2) the reduction or waiver is consistent with 

23 the conditions and exclusions described in para24 graphs (1), (3), (4), (5), and (6) of section 223(b) 

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1 ness Act of 1996 (Public Law 104–121; 110 Stat. 

2 862). 

3 ‘‘(b) Not later than 60 days after the receipt of a 

4 request from a Regional Advocate under subsection (a), 

5 an agency shall send written notice of the decision of the 

6 agency with respect to the request, together with the rea7 sons for the decision, to the Regional Advocate that made 

8 the request and the relevant small entity. 

9 ‘‘(c) The Chief Counsel for Advocacy shall submit to 

10 Congress an annual report summarizing— 

11 ‘‘(1) the requests received by the Regional Ad12 vocates from small entities under subsection (a); and 

13 ‘‘(2) the requests submitted by the Regional 

14 Advocates to agencies under subsection (a) and the 

15 results of the requests.’’. 

16 (b) TECHNICAL AND CONFORMING AMENDMENT.— 

17 The table of sections for chapter 6 of title 5, United States 

18 Code, is amended by adding at the end the following: 

‘‘613. Reduction or waiver of civil penalties imposed on small entities.’’. 

19 TITLE V—INTERSTATE HIGHWAY 

20 VEHICLE WEIGHT LIMITS 

21 SEC. 501. INTERSTATE HIGHWAY VEHICLE WEIGHT LIMITS 

22 IN MAINE AND VERMONT. 

23 Section 127(a)(11) of title 23, United States Code, 

24 is amended to read as follows: 


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1 ‘‘(11)(A) With respect to all portions of the 

2 Interstate Highway System in the State of Maine, 

3 laws (including regulations) of that State concerning 

4 vehicle weight limitations applicable to other State 

5 highways shall be applicable in lieu of the require6 ments under this subsection. 

7 ‘‘(B) With respect to all portions of the Inter8 state Highway System in the State of Vermont, laws 

9 (including regulations) of that State concerning vehi10 cle weight limitations applicable to other State high11 ways shall be applicable in lieu of the requirements 

12 under this subsection.’’. 

13 TITLE VI—ETHANOL SUBSIDIES 

14 REPEAL 

15 SEC. 601. ELIMINATION OF TAX SUBSIDIES FOR ETHANOL 

16 FUEL. 

17 (a) ELIMINATION OF INCOME TAX CREDIT.— 

18 (1) IN GENERAL.—The table contained in sec19 tion 40(h)(2) of the Internal Revenue Code of 1986 

20 is amended— 

21 (A) by striking ‘‘2010’’ and inserting ‘‘the 

22 enactment date of the Seven Point Plan for 

23 Growing Jobs Act’’, 

24 (B) by adding at the end the following: 

‘‘After such enactment date ..... zero zero’’. 


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1 (2) ELIMINATION OF SMALL ETHANOL PRO2 DUCER CREDIT.—Section 40(b)(4)(A) of such Code 

3 is amended by inserting ‘‘(zero after the date of the 

4 enactment of the Seven Point Plan for Growing Jobs 

5 Act)’’ after ‘‘10 cents’’. 

6 (b) ELIMINATION OF EXCISE TAX CREDIT OR PAY7 MENT.— 

8 (1) Section 6426(b)(2)(A)(ii) of the Internal 

9 Revenue Code of 1986 is amended by inserting 

10 ‘‘(zero after the date of the enactment of the Seven 

11 Point Plan for Growing Jobs Act)’’ after ‘‘45 cents’’. 

12 (2) Section 6427(e)(6)(A) of such Code is 

13 amended by inserting ‘‘the date of the enactment the 

14 Seven Point Plan for Growing Jobs Act, in the case 

15 of any alcohol fuel mixture involving ethanol)’’ after 

16 ‘‘2011’’. 

17 (c) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to any sale, use, or removal for 

19 any period after the date of the enactment of the Act. 

20 SEC. 602. REMOVAL OF TARIFFS ON ETHANOL. 

21 (a) DUTY-FREE TREATMENT.—Chapter 98 of the 

22 Harmonized Tariff Schedule of the United States is 

23 amended by adding at the end the following new sub24 chapter: 


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‘‘Subchapter XXIII 

Alternative Fuels 

Heading/ 

Subheading 

Article Description 

Rates of Duty 

1 

2 

General Special 

9823.01.01 Ethyl alcohol (provided for in subheadings 

2207.10.60 and 2207.20) or any mixture 

containing such ethyl alcohol (provided for 

in heading 2710 or 3824) if such ethyl alcohol or mixture is to be used as a fuel or 

in producing a mixture of gasoline and alcohol, a mixture of a special fuel and alcohol, or any other mixture to be used as fuel 

(including motor fuel provided for in subheading 2710.11.15, 2710.19.15 or 

2710.19.21), or is suitable for any such 

uses .............................................................. Free Free 20%’’. 

1 (b) CONFORMING AMENDMENTS.—Subchapter I of 

2 chapter 99 of the Harmonized Tariff Schedule of the 

3 United States is amended— 

4 (1) by striking heading 9901.00.50; and 

5 (2) by striking U.S. notes 2 and 3. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section apply to goods entered, or withdrawn from 

8 warehouse for consumption, on or after the 15th day after 

9 the date of the enactment of this Act. 

10 TITLE VII—SPENDING 

11 LIMITATIONS 

12 SEC. 701. DISCRETIONARY SPENDING LIMITS. 

13 Title III of the Congressional Budget Act of 1974 

14 is amended by inserting at the end the following: 

15 ‘‘DISCRETIONARY SPENDING LIMITS

16 ‘‘SEC. 316. (a) DISCRETIONARY SPENDING LIM17 ITS.—It shall not be in order in the House of RepresentaVerDate Mar 15 2010 02:49 Feb 17, 2011 Jkt 099200 PO 00000 Frm 00041 Fmt 6652 Sfmt 6201 E:\BILLS\S361.IS S361

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1 tives or the Senate to consider any bill, joint resolution, 

2 amendment, or conference report that includes any provi3 sion that would cause the discretionary spending limits as 

4 set forth in subsection (b) to be exceeded. 

5 ‘‘(b) LIMITS.—The discretionary spending limits are 

6 as follows: 

7 ‘‘(1) For fiscal year 2012— 

8 ‘‘(A) for the defense category (budget 

9 function 050), $573,612,000,000 in budget au10 thority; and 

11 ‘‘(B) for the nondefense category, 

12 $543,790,000,000 in budget authority. 

13 ‘‘(2) For fiscal year 2013— 

14 ‘‘(A) for the defense category (budget 

15 function 050), $584,421,000,000 in budget au16 thority; and 

17 ‘‘(B) for the nondefense category, 

18 $551,498,000,000 in budget authority. 

19 ‘‘(3) For fiscal year 2014— 

20 ‘‘(A) for the defense category (budget 

21 function 050), $595,433,680,000 in budget au22 thority; and 

23 ‘‘(B) for the nondefense category, 

24 $559,315,260,000 in budget authority. 

25 ‘‘(c) POINT OF ORDER IN THE SENATE.— 


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1 ‘‘(1) WAIVER.—The provisions of this section 

2 shall be waived or suspended in the Senate only— 

3 ‘‘(A) by the affirmative vote of two-thirds 

4 of the Members, duly chosen and sworn; or 

5 ‘‘(B) in the case of the defense budget au6 thority, if Congress declares war. 

7 ‘‘(2) APPEAL.—Appeals in the Senate from the 

8 decisions of the Chair relating to any provision of 

9 this section shall be limited to 1 hour, to be equally 

10 divided between, and controlled by, the appellant 

11 and the manager of the measure. An affirmative 

12 vote of two-thirds of the Members of the Senate, 

13 duly chosen and sworn, shall be required to sustain 

14 an appeal of the ruling of the Chair on a point of 

15 order raised under this section.’’. 

16 SEC. 702. ADJUSTED GROSS INCOME LIMITATION FOR RE17 CIPIENTS OF FARM SUBSIDIES. 

18 Section 1001D of the Food Security Act of 1985 (7 

19 U.S.C. 1308–3a) is amended by striking subsection (b) 

20 and inserting the following: 

21 ‘‘(b) LIMITATION.— 

22 ‘‘(1) COMMODITY AND CONSERVATION PRO23 GRAMS.— 

24 ‘‘(A) COMMODITY PROGRAMS.—Notwith25 standing any other provision of law, an indiVerDate Mar 15 2010 02:49 Feb 17, 2011 Jkt 099200 PO 00000 Frm 00043 Fmt 6652 Sfmt 6201 E:\BILLS\S361.IS S361

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1 vidual or entity shall not be eligible to receive 

2 any benefit described in paragraph (2)(A) dur3 ing a crop year if the average adjusted gross in4 come of the individual or entity, or the average 

5 adjusted gross income of the individual and 

6 spouse of the individual, exceeds— 

7 ‘‘(i) $250,000, if less than 66.66 per8 cent of the average adjusted gross income 

9 of the individual or entity, or the average 

10 adjusted gross income of the individual 

11 and spouse of the individual, is derived 

12 from farming, ranching, or forestry oper13 ations, as determined by the Secretary; or 

14 ‘‘(ii) $750,000. 

15 ‘‘(B) CONSERVATION PROGRAMS.—Not16 withstanding any other provision of law, an in17 dividual or entity shall not be eligible to receive 

18 any benefit described in paragraph (2)(B) dur19 ing a crop year if the average adjusted gross in20 come of the individual or entity, or the average 

21 adjusted gross income of the individual and 

22 spouse of the individual, exceeds $2,500,000, 

23 unless not less than 75 percent of the average 

24 adjusted gross income of the individual or enti25 ty, or the average adjusted gross income of the 


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1 individual and spouse of the individual, is de2 rived from farming, ranching, or forestry oper3 ations, as determined by the Secretary. 

4 ‘‘(2) COVERED BENEFITS.— 

5 ‘‘(A) IN GENERAL.—Paragraph (1)(A) ap6 plies with respect to the following: 

7 ‘‘(i) A direct payment or counter-cycli8 cal payment under subtitle A or C of title 

9 I of the Food, Conservation, and Energy 

10 Act of 2008 (7 U.S.C. 8711 et seq.). 

11 ‘‘(ii) A marketing loan gain or loan 

12 deficiency payment under subtitle B or C 

13 of title I of the Food, Conservation, and 

14 Energy Act of 2008 (7 U.S.C. 8731 et 

15 seq.). 

16 ‘‘(iii) An average crop revenue pay17 ment under section 1105 of the Food, Con18 servation, and Energy Act of 2008 (7 

19 U.S.C. 8715). 

20 ‘‘(B) CONSERVATION PROGRAMS.—Para21 graph (1)(B) applies with respect to a payment 

22 under any program under— 

23 ‘‘(i) title XII of this Act; 


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1 ‘‘(ii) title II of the Farm Security and 

2 Rural Investment Act of 2002 (Public Law 

3 107–171; 116 Stat. 223); or 

4 ‘‘(iii) title II of the Food, Conserva5 tion, and Energy Act of 2008 (Public Law 

6 110–246; 122 Stat. 1753). 

7 ‘‘(3) INCOME DERIVED FROM FARMING, RANCH8 ING OR FORESTRY OPERATIONS.—In determining 

9 what portion of the average adjusted gross income of 

10 an individual or entity is derived from farming, 

11 ranching, or forestry operations, the Secretary shall 

12 include income derived from— 

13 ‘‘(A) the production of crops, livestock, or 

14 unfinished raw forestry products; 

15 ‘‘(B) the sale, including the sale of ease16 ments and development rights, of farm, ranch, 

17 or forestry land or water or hunting rights; 

18 ‘‘(C) the sale of equipment to conduct 

19 farm, ranch, or forestry operations; 

20 ‘‘(D) the rental or lease of land used for 

21 farming, ranching, or forestry operations, in22 cluding water or hunting rights; 

23 ‘‘(E) the provision of production inputs 

24 and services to farmers, ranchers, and foresters; 


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1 ‘‘(F) the processing (including packing), 

2 storing (including shedding), and transporting 

3 of farm, ranch, and forestry commodities; 

4 ‘‘(G) the sale of land that has been used 

5 for agriculture; and 

6 ‘‘(H) payments or other income attrib7 utable to benefits received under any program 

8 authorized under title I or II of the Food, Con9 servation, and Energy Act of 2008 (7 U.S.C. 

10 8702 et seq.).’’. 

Æ 


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