II 

113TH CONGRESS 

2D SESSION S. 2789 

To amend part B of the Individuals with Disabilities Education Act to 

provide full Federal funding of such part. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 10, 2014 

Mr. HARKIN (for himself, Mr. LEAHY, Mr. DURBIN, Mrs. MURRAY, Mr. 

WHITEHOUSE, Mr. REED, Mr. JOHNSON of South Dakota, Mr. BENNET, 

Mrs. SHAHEEN, Mr. CASEY, Mr. BLUMENTHAL, Ms. WARREN, and Mrs. 

HAGAN) introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend part B of the Individuals with Disabilities 

Education Act to provide full Federal funding of such part. 

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 ‘‘IDEA Full Funding 

5 Act’’. 

6 SEC. 2. AMENDMENTS TO IDEA. 

7 Section 611(i) of the Individuals with Disabilities 

8 Education Act (20 U.S.C. 1411(i)) is amended to read 

9 as follows: 


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1 ‘‘(i) FUNDING.—For the purpose of carrying out this 

2 part, other than section 619, there are authorized to be 

3 appropriated— 

4 ‘‘(1) $12,955,841,000 for fiscal year 2015, and 

5 there are hereby appropriated, out of any money in 

6 the Treasury not otherwise appropriated, 

7 $1,377,986,000 for fiscal year 2015, which shall be8 come available for obligation on July 1, 2015, and 

9 shall remain available through September 30, 2016; 

10 ‘‘(2) $14,497,834,000 for fiscal year 2016, and 

11 there are hereby appropriated, out of any money in 

12 the Treasury not otherwise appropriated, 

13 $2,919,979,000 for fiscal year 2016, which shall be14 come available for obligation on July 1, 2016, and 

15 shall remain available through September 30, 2017; 

16 ‘‘(3) $16,223,354,000 for fiscal year 2017, and 

17 there are hereby appropriated, out of any money in 

18 the Treasury not otherwise appropriated, 

19 $4,645,499,000 for fiscal year 2017, which shall be20 come available for obligation on July 1, 2017, and 

21 shall remain available through September 30, 2018; 

22 ‘‘(4) $18,154,243,000 for fiscal year 2018, and 

23 there are hereby appropriated, out of any money in 

24 the Treasury not otherwise appropriated, 

25 $6,576,388,000 for fiscal year 2018, which shall beVerDate Mar 15 2010 03:02 Sep 11, 2014 Jkt 039060 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2789.IS S2789

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1 come available for obligation on July 1, 2018, and 

2 shall remain available through September 30, 2019; 

3 ‘‘(5) $20,314,946,000 for fiscal year 2019, and 

4 there are hereby appropriated, out of any money in 

5 the Treasury not otherwise appropriated, 

6 $8,737,091,000 for fiscal year 2019, which shall be7 come available for obligation on July 1, 2019, and 

8 shall remain available through September 30, 2020; 

9 ‘‘(6) $22,732,813,000 for fiscal year 2020, and 

10 there are hereby appropriated, out of any money in 

11 the Treasury not otherwise appropriated, 

12 $11,154,958,000 for fiscal year 2020, which shall 

13 become available for obligation on July 1, 2020, and 

14 shall remain available through September 30, 2021; 

15 ‘‘(7) $25,438,452,000 for fiscal year 2021, and 

16 there are hereby appropriated, out of any money in 

17 the Treasury not otherwise appropriated, 

18 $13,860,597,000 for fiscal year 2021, which shall 

19 become available for obligation on July 1, 2021, and 

20 shall remain available through September 30, 2022; 

21 ‘‘(8) $28,466,114,000 for fiscal year 2022, and 

22 there are hereby appropriated, out of any money in 

23 the Treasury not otherwise appropriated, 

24 $16,888,259,000 for fiscal year 2022, which shall 


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1 become available for obligation on July 1, 2022, and 

2 shall remain available through September 30, 2023; 

3 ‘‘(9) $31,854,127,000 for fiscal year 2023, and 

4 there are hereby appropriated, out of any money in 

5 the Treasury not otherwise appropriated, 

6 $20,276,272,000 for fiscal year 2023, which shall 

7 become available for obligation on July 1, 2023, and 

8 shall remain available through September 30, 2024; 

9 and 

10 ‘‘(10) $35,645,377,000 for fiscal year 2024, 

11 and there are hereby appropriated, out of any money 

12 in the Treasury not otherwise appropriated, 

13 $24,067,522,000 for fiscal year 2024, which shall 

14 become available for obligation on July 1, 2024, and 

15 shall remain available through September 30, 

16 2025.’’. 

17 SEC. 3. FAIR SHARE TAX ON HIGH-INCOME TAXPAYERS. 

18 (a) IN GENERAL.—Subchapter A of chapter 1 of the 

19 Internal Revenue Code of 1986 is amended by adding at 

20 the end the following new part: 

21 ‘‘PART VIII—FAIR SHARE TAX ON HIGH-INCOME 

22 TAXPAYERS 

‘‘Sec. 59B. Fair share tax. 

23 ‘‘SEC. 59B. FAIR SHARE TAX. 

24 ‘‘(a) GENERAL RULE.— 


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1 ‘‘(1) PHASE-IN OF TAX.—In the case of any 

2 high-income taxpayer, there is hereby imposed for a 

3 taxable year (in addition to any other tax imposed 

4 by this subtitle) a tax equal to the product of— 

5 ‘‘(A) the amount determined under para6 graph (2), and 

7 ‘‘(B) a fraction (not to exceed 1)— 

8 ‘‘(i) the numerator of which is the ex9 cess of— 

10 ‘‘(I) the taxpayer’s adjusted 

11 gross income, over 

12 ‘‘(II) the dollar amount in effect 

13 under subsection (c)(1), and 

14 ‘‘(ii) the denominator of which is the 

15 dollar amount in effect under subsection 

16 (c)(1). 

17 ‘‘(2) AMOUNT OF TAX.—The amount of tax de18 termined under this paragraph is an amount equal 

19 to the excess (if any) of— 

20 ‘‘(A) the tentative fair share tax for the 

21 taxable year, over 

22 ‘‘(B) the excess of— 

23 ‘‘(i) the sum of— 

24 ‘‘(I) the regular tax liability (as 

25 defined in section 26(b)) for the taxVerDate Mar 15 2010 03:02 Sep 11, 2014 Jkt 039060 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S2789.IS S2789

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1 able year, determined without regard 

2 to any tax liability determined under 

3 this section, 

4 ‘‘(II) the tax imposed by section 

5 55 for the taxable year, plus 

6 ‘‘(III) the payroll tax for the tax7 able year, over 

8 ‘‘(ii) the credits allowable under part 

9 IV of subchapter A (other than sections 

10 27(a), 31, and 34). 

11 ‘‘(b) TENTATIVE FAIR SHARE TAX.—For purposes 

12 of this section— 

13 ‘‘(1) IN GENERAL.—The tentative fair share tax 

14 for the taxable year is 30 percent of the excess of— 

15 ‘‘(A) the adjusted gross income of the tax16 payer, over 

17 ‘‘(B) the modified charitable contribution 

18 deduction for the taxable year. 

19 ‘‘(2) MODIFIED CHARITABLE CONTRIBUTION

20 DEDUCTION.—For purposes of paragraph (1)— 

21 ‘‘(A) IN GENERAL.—The modified chari22 table contribution deduction for any taxable 

23 year is an amount equal to the amount which 

24 bears the same ratio to the deduction allowable 


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1 under section 170 (section 642(c) in the case of 

2 a trust or estate) for such taxable year as— 

3 ‘‘(i) the amount of itemized deduc4 tions allowable under the regular tax (as 

5 defined in section 55) for such taxable 

6 year, determined after the application of 

7 section 68, bears to 

8 ‘‘(ii) such amount, determined before 

9 the application of section 68. 

10 ‘‘(B) TAXPAYER MUST ITEMIZE.—In the 

11 case of any individual who does not elect to 

12 itemize deductions for the taxable year, the 

13 modified charitable contribution deduction shall 

14 be zero. 

15 ‘‘(c) HIGH-INCOME TAXPAYER.—For purposes of this 

16 section— 

17 ‘‘(1) IN GENERAL.—The term ‘high-income tax18 payer’ means, with respect to any taxable year, any 

19 taxpayer (other than a corporation) with an adjusted 

20 gross income for such taxable year in excess of 

21 $1,000,000 (50 percent of such amount in the case 

22 of a married individual who files a separate return). 

23 ‘‘(2) INFLATION ADJUSTMENT.— 

24 ‘‘(A) IN GENERAL.—In the case of a tax25 able year beginning after 2016, the $1,000,000 


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1 amount under paragraph (1) shall be increased 

2 by an amount equal to— 

3 ‘‘(i) such dollar amount, multiplied by 

4 ‘‘(ii) the cost-of-living adjustment de5 termined under section 1(f)(3) for the cal6 endar year in which the taxable year be7 gins, determined by substituting ‘calendar 

8 year 2015’ for ‘calendar year 1992’ in sub9 paragraph (B) thereof. 

10 ‘‘(B) ROUNDING.—If any amount as ad11 justed under subparagraph (A) is not a multiple 

12 of $10,000, such amount shall be rounded to 

13 the next lowest multiple of $10,000. 

14 ‘‘(d) PAYROLL TAX.—For purposes of this section, 

15 the payroll tax for any taxable year is an amount equal 

16 to the excess of— 

17 ‘‘(1) the taxes imposed on the taxpayer under 

18 sections 1401, 1411, 3101, 3201, and 3211(a) (to 

19 the extent such tax is attributable to the rate of tax 

20 in effect under section 3101) with respect to such 

21 taxable year or wages or compensation received dur22 ing such taxable year, over 

23 ‘‘(2) the deduction allowable under section 

24 164(f) for such taxable year. 


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1 ‘‘(e) SPECIAL RULE FOR ESTATES AND TRUSTS.— 

2 For purposes of this section, in the case of an estate or 

3 trust, adjusted gross income shall be computed in the 

4 manner described in section 67(e). 

5 ‘‘(f) NOT TREATED AS TAX IMPOSED BY THIS CHAP6 TER FOR CERTAIN PURPOSES.—The tax imposed under 

7 this section shall not be treated as tax imposed by this 

8 chapter for purposes of determining the amount of any 

9 credit under this chapter (other than the credit allowed 

10 under section 27(a)) or for purposes of section 55.’’. 

11 (b) CLERICAL AMENDMENT.—The table of parts for 

12 subchapter A of chapter 1 of the Internal Revenue Code 

13 of 1986 is amended by adding at the end the following 

14 new item: 

‘‘PART VIII—FAIR SHARE TAX ON HIGH-INCOME TAXPAYERS’’. 

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

16 this section shall apply to taxable years beginning after 

17 December 31, 2015. 

Æ 


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