```

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1957 Engrossed Amendment Senate (EAS)]

<DOC>
  
  
  
  
  
  
  
  
  
  

                  In the Senate of the United States,

                                                         June 17, 2020.
    Resolved, That the bill from the House of Representatives (H.R. 
1957) entitled ``An Act to amend the Internal Revenue Code of 1986 to 
modernize and improve the Internal Revenue Service, and for other 
purposes.'', do pass with the following

                              AMENDMENTS:

             Strike all after the enacting clause and insert the 
      following:

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Great American Outdoors Act''.

SEC. 2. NATIONAL PARKS AND PUBLIC LAND LEGACY RESTORATION FUND.

    (a) In General.--Subtitle II of title 54, United States Code, is 
amended by inserting after chapter 2003 the following:

 ``CHAPTER 2004--NATIONAL PARKS AND PUBLIC LAND LEGACY RESTORATION FUND

``Sec.
``200401. Definitions.
``200402. National Parks and Public Land Legacy Restoration Fund.
``Sec. 200401. Definitions
    ``In this chapter:
            ``(1) Asset.--The term `asset' means any real property, 
        including any physical structure or grouping of structures, 
        landscape, trail, or other tangible property, that--
                    ``(A) has a specific service or function; and
                    ``(B) is tracked and managed as a distinct, 
                identifiable entity by the applicable covered agency.
            ``(2) Covered agency.--The term `covered agency' means--
                    ``(A) the Service;
                    ``(B) the United States Fish and Wildlife Service;
                    ``(C) the Forest Service;
                    ``(D) the Bureau of Land Management; and
                    ``(E) the Bureau of Indian Education.
            ``(3) Fund.--The term `Fund' means the National Parks and 
        Public Land Legacy Restoration Fund established by section 
        200402(a).
            ``(4) Project.--The term `project' means any activity to 
        reduce or eliminate deferred maintenance of an asset, which may 
        include resolving directly related infrastructure deficiencies 
        of the asset that would not by itself be classified as deferred 
        maintenance.
``Sec. 200402. National Parks and Public Land Legacy Restoration Fund
    ``(a) Establishment.--There is established in the Treasury of the 
United States a fund to be known as the `National Parks and Public Land 
Legacy Restoration Fund'.
    ``(b) Deposits.--
            ``(1) In general.--Except as provided in paragraph (2), for 
        each of fiscal years 2021 through 2025, there shall be 
        deposited in the Fund an amount equal to 50 percent of all 
        energy development revenues due and payable to the United 
        States from oil, gas, coal, or alternative or renewable energy 
        development on Federal land and water credited, covered, or 
        deposited as miscellaneous receipts under Federal law in the 
        preceding fiscal year.
            ``(2) Maximum amount.--The amount deposited in the Fund 
        under paragraph (1) shall not exceed $1,900,000,000 for any 
        fiscal year.
            ``(3) Effect on other revenues.--Nothing in this section 
        affects the disposition of revenues that--
                    ``(A) are due to the United States, special funds, 
                trust funds, or States from mineral and energy 
                development on Federal land and water; or
                    ``(B) have been otherwise appropriated--
                            ``(i) under Federal law, including--
                                    ``(I) the Gulf of Mexico Energy 
                                Security Act of 2006 (43 U.S.C. 1331 
                                note; Public Law 109-432); and
                                    ``(II) the Mineral Leasing Act (30 
                                U.S.C. 181 et seq.); or
                            ``(ii) from--
                                    ``(I) the Land and Water 
                                Conservation Fund established under 
                                chapter 2003; or
                                    ``(II) the Historic Preservation 
                                Fund established under chapter 3031.
    ``(c) Availability of Funds.--Amounts deposited in the Fund shall 
be available to the Secretary and the Secretary of Agriculture, as 
provided in subsection (e), without further appropriation or fiscal 
year limitation.
    ``(d) Investment of Amounts.--
            ``(1) In general.--The Secretary may request the Secretary 
        of the Treasury to invest any portion of the Fund that is not, 
        as determined by the Secretary, in consultation with the 
        Secretary of Agriculture, required to meet the current needs of 
        the Fund.
            ``(2) Requirement.--An investment requested under paragraph 
        (1) shall be made by the Secretary of the Treasury in a public 
        debt security--
                    ``(A) with a maturity suitable to the needs of the 
                Fund, as determined by the Secretary; and
                    ``(B) bearing interest at a rate determined by the 
                Secretary of the Treasury, taking into consideration 
                current market yields on outstanding marketable 
                obligations of the United States of comparable 
                maturity.
            ``(3) Credits to fund.--The income on investments of the 
        Fund under this subsection shall be credited to, and form a 
        part of, the Fund.
    ``(e) Use of Funds.--
            ``(1) In general.--Amounts deposited in the Fund for each 
        fiscal year shall be used for priority deferred maintenance 
        projects in the System, in the National Wildlife Refuge System, 
        on public land administered by the Bureau of Land Management, 
        for the Bureau of Indian Education schools, and in the National 
        Forest System, as follows:
                    ``(A) 70 percent of the amounts deposited in the 
                Fund for each fiscal year shall be allocated to the 
                Service.
                    ``(B) 15 percent of the amounts deposited in the 
                Fund for each fiscal year shall be allocated to the 
                Forest Service.
                    ``(C) 5 percent of the amounts deposited in the 
                Fund for each fiscal year shall be allocated to the 
                United States Fish and Wildlife Service.
                    ``(D) 5 percent of the amounts deposited in the 
                Fund for each fiscal year shall be allocated to the 
                Bureau of Land Management.
                    ``(E) 5 percent of the amounts deposited in the 
                Fund for each fiscal year shall be allocated to the 
                Bureau of Indian Education.
            ``(2) Limitations.--
                    ``(A) Non-transportation projects.--Over the term 
                of the Fund, within each covered agency, not less than 
                65 percent of amounts from the Fund shall be allocated 
                for non-transportation projects.
                    ``(B) Transportation projects.--The amounts 
                remaining in the Fund after the allocations required 
                under subparagraph (A) may be allocated for 
                transportation projects of the covered agencies, 
                including paved and unpaved roads, bridges, tunnels, 
                and paved parking areas.
                    ``(C) Plan.--Any priority deferred maintenance 
                project funded under this section shall be consistent 
                with an applicable transportation, deferred 
                maintenance, or capital improvement plan developed by 
                the applicable covered agency.
    ``(f) Prohibited Use of Funds.--No amounts in the Fund shall be 
used--
            ``(1) for land acquisition;
            ``(2) to supplant discretionary funding made available for 
        annually recurring facility operations, maintenance, and 
        construction needs; or
            ``(3) for bonuses for employees of the Federal Government 
        that are carrying out this section.
    ``(g) Submission of Priority List of Projects to Congress.--Not 
later than 90 days after the date of enactment of this section, the 
Secretary and the Secretary of Agriculture shall submit to the 
Committees on Energy and Natural Resources and Appropriations of the 
Senate and the Committees on Natural Resources and Appropriations of 
the House of Representatives a list of projects to be funded for fiscal 
year 2021 that--
            ``(1) are identified by the Secretary and the Secretary of 
        Agriculture as priority deferred maintenance projects; and
            ``(2) as of the date of the submission of the list, are 
        ready to be implemented.
    ``(h) Submission of Annual List of Projects to Congress.--Until the 
date on which all of the amounts in the Fund are expended, the 
President shall annually submit to Congress, together with the annual 
budget of the United States, a list of projects to be funded from the 
Fund that includes a detailed description of each project, including 
the estimated expenditures from the Fund for the project for the 
applicable fiscal year.
    ``(i) Alternate Allocation.--
            ``(1) In general.--Appropriations Acts may provide for 
        alternate allocation of amounts made available under this 
        section, consistent with the allocations to covered agencies 
        under subsection (e)(1).
            ``(2) Allocation by president.--
                    ``(A) No alternate allocations.--If Congress has 
                not enacted legislation establishing alternate 
                allocations by the date on which the Act making full-
                year appropriations for the Department of the Interior, 
                Environment, and Related Agencies for the applicable 
                fiscal year is enacted into law, amounts made available 
                under subsection (c) shall be allocated by the 
                President.
                    ``(B) Insufficient alternate allocation.--If 
                Congress enacts legislation establishing alternate 
                allocations for amounts made available under subsection 
                (c) that are less than the full amount appropriated 
                under that subsection, the difference between the 
                amount appropriated and the alternate allocation shall 
                be allocated by the President.
    ``(j) Public Donations.--
            ``(1) In general.--The Secretary and the Secretary of 
        Agriculture may accept public cash or in-kind donations that 
        advance efforts--
                    ``(A) to reduce the deferred maintenance backlog; 
                and
                    ``(B) to encourage relevant public-private 
                partnerships.
            ``(2) Credits to fund.--Any cash donations accepted under 
        paragraph (1) shall be--
                    ``(A) credited to, and form a part of, the Fund; 
                and
                    ``(B) allocated to the covered agency for which the 
                donation was made.
            ``(3) Other allocations.--Any donations allocated to a 
        covered agency under paragraph (2)(B) shall be allocated to the 
        applicable covered agency independently of the allocations 
        under subsection (e)(1).
    ``(k) Required Consideration for Accessibility.--In expending 
amounts from the Fund, the Secretary and the Secretary of Agriculture 
shall incorporate measures to improve the accessibility of assets and 
accommodate visitors and employees with disabilities in accordance with 
applicable law.''.
    (b) Clerical Amendment.--The table of chapters for subtitle II of 
title 54, United States Code, is amended by inserting after the item 
relating to chapter 2003 the following:

``2004.  National Parks and Public Land Legacy Restoration    200401''.
                            Fund.
    (c) GAO Study.--Not later than 5 years after the date of enactment 
of this Act, the Comptroller General of the United States shall--
            (1) conduct a study on the implementation of this section 
        and the amendments made by this section, including whether this 
        section and the amendments made by this section have 
        effectively reduced the priority deferred maintenance backlog 
        of the covered agencies (as that term is defined in section 
        200401 of title 54, United States Code); and
            (2) submit to Congress a report that describes the results 
        of the study under paragraph (1).

SEC. 3. PERMANENT FULL FUNDING OF THE LAND AND WATER CONSERVATION FUND.

    (a) In General.--Section 200303 of title 54, United States Code, is 
amended to read as follows:
``Sec. 200303. Availability of funds
    ``(a) In General.--Any amounts deposited in the Fund under section 
200302 for fiscal year 2020 and each fiscal year thereafter shall be 
made available for expenditure for fiscal year 2021 and each fiscal 
year thereafter, without further appropriation or fiscal year 
limitation, to carry out the purposes of the Fund (including accounts 
and programs made available from the Fund pursuant to the Further 
Consolidated Appropriations Act, 2020 (Public Law 116-94; 133 Stat. 
2534)).
    ``(b) Additional Amounts.--Amounts made available under subsection 
(a) shall be in addition to amounts made available to the Fund under 
section 105 of the Gulf of Mexico Energy Security Act of 2006 (43 
U.S.C. 1331 note; Public Law 109-432) or otherwise appropriated from 
the Fund.
    ``(c) Allocation Authority.--
            ``(1) Submission of cost estimates.--The President shall 
        submit to Congress detailed account, program, and project 
        allocations of the full amount made available under subsection 
        (a)--
                    ``(A) for fiscal year 2021, not later than 90 days 
                after the date of enactment of the Great American 
                Outdoors Act; and
                    ``(B) for each fiscal year thereafter, as part of 
                the annual budget submission of the President.
            ``(2) Alternate allocation.--
                    ``(A) In general.--Appropriations Acts may provide 
                for alternate allocation of amounts made available 
                under subsection (a), including allocations by account, 
                program, and project.
                    ``(B) Allocation by president.--
                            ``(i) No alternate allocations.--If 
                        Congress has not enacted legislation 
                        establishing alternate allocations by the date 
                        on which the Act making full-year 
                        appropriations for the Department of the 
                        Interior, Environment, and Related Agencies for 
                        the applicable fiscal year is enacted into law, 
                        amounts made available under subsection (a) 
                        shall be allocated by the President.
                            ``(ii) Insufficient alternate allocation.--
                        If Congress enacts legislation establishing 
                        alternate allocations for amounts made 
                        available under subsection (a) that are less 
                        than the full amount appropriated under that 
                        subsection, the difference between the amount 
                        appropriated and the alternate allocation shall 
                        be allocated by the President.
            ``(3) Recreational public access.--Amounts expended from 
        the Fund under this section shall be consistent with the 
        requirements for recreational public access for hunting, 
        fishing, recreational shooting, or other outdoor recreational 
        purposes under section 200306(c).
            ``(4) Annual report.--The President shall submit to 
        Congress an annual report that describes the final allocation 
        by account, program, and project of amounts made available 
        under subsection (a), including a description of the status of 
        obligations and expenditures.''.
    (b) Conforming Amendments.--
            (1) Section 200302(c) of title 54, United States Code, is 
        amended by striking paragraph (3).
            (2) Section 200306(a)(2)(B) of title 54, United States 
        Code, is amended by striking clause (iii).
    (c) Clerical Amendment.--The table of sections for chapter 2003 of 
title 54, United States Code, is amended by striking the item relating 
to section 200303 and inserting the following:

``200303. Availability of funds.''.

            Amend the title so as to read: ``An Act to amend title 54, 
        United States Code, to establish, fund, and provide for the use 
        of amounts in a National Parks and Public Land Legacy 
        Restoration Fund to address the maintenance backlog of the 
        National Park Service, the United States Fish and Wildlife 
        Service, the Bureau of Land Management, the Forest Service, and 
        the Bureau of Indian Education, and to provide permanent, 
        dedicated funding for the Land and Water Conservation Fund, and 
        for other purposes.''.

            Attest:

                                                             Secretary.
116th CONGRESS

  2d Session

                               H.R. 1957

_______________________________________________________________________

                               AMENDMENTS
```