II 

Calendar No. 354 

113TH CONGRESS 

2D SESSION S. 2223 

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 

APRIL 8, 2014 

Mr. HARKIN (for himself, Mr. MERKLEY, Mr. REID, Mr. SANDERS, Ms. BALDWIN, Mr. MURPHY, Mr. MARKEY, Mr. BLUMENTHAL, Mrs. GILLIBRAND, 

Mr. CASEY, Mr. BENNET, Mr. LEAHY, Ms. STABENOW, Mr. SCHATZ, Mr. 

BOOKER, Ms. KLOBUCHAR, Mr. LEVIN, Mr. HEINRICH, Mrs. BOXER, 

Mrs. HAGAN, Mr. BEGICH, and Ms. HEITKAMP) introduced the following 

bill; which was read the first time 

APRIL 9, 2014 

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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Minimum Wage Fair3 ness Act’’. 

4 SEC. 2. MINIMUM WAGE INCREASES. 

5 (a) MINIMUM WAGE.— 

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

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

8 is amended to read as follows: 

9 ‘‘(1) except as otherwise provided in this sec10 tion, not less than— 

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

12 day of the sixth month that begins after the 

13 date of enactment of the Minimum Wage Fair14 ness Act; 

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

16 that first day; 

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

18 after that first day; and 

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

20 after that first day, and annually thereafter, the 

21 amount determined by the Secretary pursuant 

22 to subsection (h);’’. 

23 (2) DETERMINATION BASED ON INCREASE IN

24 THE CONSUMER PRICE INDEX.—Section 6 of the 

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

26 is amended by adding at the end the following: 


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

2 is 90 days before a new minimum wage determined under 

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

4 determine the minimum wage to be in effect pursuant to 

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

6 determined pursuant to this subsection for a year shall 

7 be— 

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

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

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

11 percentage increase in the Consumer Price Index for 

12 Urban Wage Earners and Clerical Workers (United 

13 States city average, all items, not seasonally ad14 justed), or its successor publication, as determined 

15 by the Bureau of Labor Statistics; and 

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

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

18 the Consumer Price Index for purposes of paragraph 

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

20 Index for the most recent month, quarter, or year avail21 able (as selected by the Secretary prior to the first year 

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

23 subsection) with the Consumer Price Index for the same 

24 month in the preceding year, the same quarter in the pre25 ceding year, or the preceding year, respectively.’’. 


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1 (b) BASE MINIMUM WAGE FOR TIPPED EMPLOY2 EES.—Section 3(m)(1) of the Fair Labor Standards Act 

3 of 1938 (29 U.S.C. 203(m)(1)) is amended to read as fol4 lows: 

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

6 for purposes of such determination shall be not less 

7 than— 

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

9 the first day of the sixth month that begins 

10 after the date of enactment of the Minimum 

11 Wage Fairness Act, $3.00 an hour; 

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

13 until the hourly wage under this paragraph 

14 equals 70 percent of the wage in effect under 

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

16 equal to the amount determined under this 

17 paragraph for the preceding year, increased by 

18 the lesser of— 

19 ‘‘(i) $0.95; or 

20 ‘‘(ii) the amount necessary for the 

21 wage in effect under this paragraph to 

22 equal 70 percent of the wage in effect 

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

24 rounded to the nearest multiple of $0.05; 

25 and 


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

2 after the year in which the hourly wage under 

3 this paragraph first equals 70 percent of the 

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

5 same period, the amount necessary to ensure 

6 that the wage in effect under this paragraph re7 mains equal to 70 percent of the wage in effect 

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

9 multiple of $0.05; and’’. 

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

11 Labor Standards Act of 1938 (as amended by subsection 

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

13 end the following: 

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

15 of any increase in the minimum wage determined under 

16 subsection (h) or required for tipped employees in accord17 ance with subparagraph (B) or (C) of section 3(m)(1), as 

18 amended by the Minimum Wage Fairness Act, the Sec19 retary shall publish in the Federal Register and on the 

20 website of the Department of Labor a notice announcing 

21 the adjusted required wage.’’. 

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

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

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

25 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. 354 

113TH CONGRESS 

2D SESSION S. 2223 

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 

APRIL 9, 2014 

Read the second time and placed on the calendar 


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