In the House of Representatives, U. S., 

March 4, 2010. 

Resolved, That the House agree to the amendment of the 

Senate to the amendment of the House to the amendment of 

the Senate to the bill (H.R. 2847) entitled ‘‘An Act making 

appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year 

ending September 30, 2010, and for other purposes.’’, with 

the following 

HOUSE ADMENDMENT TO SENATE AMENDMENT TO 

HOUSE AMENDMENT TO SENATE AMENDMENT: 

In section 101 of the matter proposed to be inserted 

by the pending Senate amendment— 

(1) In section 3111(d) of the Internal Revenue 

Code of 1986, as proposed to be added by subsection 

(a) of such section 101, add at the end the following 

new paragraph: 

1 ‘‘(5) SPECIAL RULE FOR FIRST CALENDAR QUAR2 TER OF 2010.— 

3 ‘‘(A) NONAPPLICATION OF EXEMPTION DUR4 ING FIRST QUARTER.—Paragraph (1) shall not 
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1 apply with respect to wages paid during the first 

2 calendar quarter of 2010. 

3 ‘‘(B) CREDITING OF FIRST QUARTER EXEMPTION

4 DURING SECOND QUARTER.—The amount by which 

5 the tax imposed under subsection (a) would (but for 

6 subparagraph (A)) have been reduced with respect to 

7 wages paid by a qualified employer during the first 

8 calendar quarter of 2010 shall be treated as a pay9 ment against the tax imposed under subsection (a) 

10 with respect to the qualified employer for the second 

11 calendar quarter of 2010 which is made on the date 

12 that such tax is due.’’. 

(2) Strike subsection (d) of such section 101 

and insert the following new subsections: 

13 (d) APPLICATION TO RAILROAD RETIREMENT

14 TAXES.— 

15 (1) IN GENERAL.—Section 3221 of the Internal 

16 Revenue Code of 1986 is amended by redesignating 

17 subsection (c) as subsection (d) and by inserting after 

18 subsection (b) the following new subsection: 

19 ‘‘(c) SPECIAL RATE FOR CERTAIN INDIVIDUALS HIRED

20 IN 2010.— 

21 ‘‘(1) IN GENERAL.—In the case of compensation 

22 paid by a qualified employer during the period begin23 ning on the day after the date of the enactment of this 
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1 subsection and ending on December 31, 2010, with re2 spect to having a qualified individual in the employ3 er’s employ for services rendered to such qualified em4 ployer, the applicable percentage under subsection (a) 

5 shall be equal to the rate of tax in effect under section 

6 3111(b) for the calendar year. 

7 ‘‘(2) QUALIFIED EMPLOYER.—The term ‘quali8 fied employer’ means any employer other than the 

9 United States, any State, or any political subdivision 

10 thereof, or any instrumentality of the foregoing. 

11 ‘‘(3) QUALIFIED INDIVIDUAL.—For purposes of 

12 this subsection, the term ‘qualified individual’ means 

13 any individual who— 

14 ‘‘(A) begins employment with a qualified 

15 employer after February 3, 2010, and before 

16 January 1, 2011, 

17 ‘‘(B) certifies by signed affidavit, under 

18 penalties of perjury, that such individual has not 

19 been employed for more than 40 hours during the 

20 60-day period ending on the date such indi21 vidual begins such employment, 

22 ‘‘(C) is not employed by the qualified em23 ployer to replace another employee of such em24 ployer unless such other employee separated from 

25 employment voluntarily or for cause, and 
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1 ‘‘(D) is not an individual described in sec2 tion 51(i)(1) (applied by substituting ‘qualified 

3 employer’ for ‘taxpayer’ each place it appears). 

4 ‘‘(4) ELECTION.—A qualified employer may elect 

5 to have this subsection not apply. Such election shall 

6 be made in such manner as the Secretary may re7 quire. 

8 ‘‘(5) SPECIAL RULE FOR FIRST CALENDAR QUAR9 TER OF 2010.— 

10 ‘‘(A) NONAPPLICATION OF EXEMPTION DUR11 ING FIRST QUARTER.—Paragraph (1) shall not 

12 apply with respect to compensation paid during 

13 the first calendar quarter of 2010. 

14 ‘‘(B) CREDITING OF FIRST QUARTER EX15 EMPTION DURING SECOND QUARTER.—The 

16 amount by which the tax imposed under sub17 section (a) would (but for subparagraph (A)) 

18 have been reduced with respect to compensation 

19 paid by a qualified employer during the first 

20 calendar quarter of 2010 shall be treated as a 

21 payment against the tax imposed under sub22 section (a) with respect to the qualified employer 

23 for the second calendar quarter of 2010 which is 

24 made on the date that such tax is due.’’. 
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1 (2) TRANSFERS TO SOCIAL SECURITY EQUIVA2 LENT BENEFIT ACCOUNT.—There are hereby appro3 priated to the Social Security Equivalent Benefit Ac4 count established under section 15A(a) of the Rail5 road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 

6 amounts equal to the reduction in revenues to the 

7 Treasury by reason of the amendments made by para8 graph (1). Amounts appropriated by the preceding 

9 sentence shall be transferred from the general fund at 

10 such times and in such manner as to replicate to the 

11 extent possible the transfers which would have oc12 curred to such Account had such amendments not 

13 been enacted. 

14 (e) EFFECTIVE DATES.— 

15 (1) IN GENERAL.—Except as provided in para16 graph (2), the amendments made by this subsection 

17 shall apply to wages paid after the date of the enact18 ment of this Act. 

19 (2) RAILROAD RETIREMENT TAXES.—The 

20 amendments made by subsection (d) shall apply to 

21 compensation paid after the date of the enactment of 

22 this Act. 

In section 102 of the matter proposed to be inserted 

by the pending Senate amendment— 
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(1) Strike subsection (a) of such section 102 

and insert the following new subsection: 

1 (a) IN GENERAL.—In the case of any taxable year end2 ing after the date of the enactment of this Act, the current 

3 year business credit determined under section 38(b) of the 

4 Internal Revenue Code of 1986 for such taxable year shall 

5 be increased, with respect to each retained worker with re6 spect to which subsection (b)(2) is first satisfied during such 

7 taxable year, by the lesser of— 

8 (1) $1,000, or 

9 (2) 6.2 percent of the wages (as defined in sec10 tion 3401(a)) paid by the taxpayer to such retained 

11 worker during the 52 consecutive week period referred 

12 to in subsection (b)(2). 

(2) In subsection (b) of such section 102, insert 

‘‘or section 3221(c)(3)’’ after ‘‘section 3111(d)(3)’’. 

(3) In subsection (b)(3) of such section 102, insert ‘‘(as defined in section 3401(a))’’ after ‘‘wages’’ 

the first place it appears therein. 

(4) At the end of such section 102, add the following new subsection: 

13 (d) TREATMENT OF POSSESSIONS.— 

14 (1) PAYMENTS TO POSSESSIONS.— 
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1 (A) MIRROR CODE POSSESSIONS.—The Sec2 retary of the Treasury shall pay to each posses3 sion of the United States with a mirror code tax 

4 system amounts equal to the loss to that posses5 sion by reason of the application of this section 

6 (other than this subsection). Such amounts shall 

7 be determined by the Secretary of the Treasury 

8 based on information provided by the govern9 ment of the respective possession. 

10 (B) OTHER POSSESSIONS.—The Secretary 

11 of the Treasury shall pay to each possession of 

12 the United States which does not have a mirror 

13 code tax system amounts estimated by the Sec14 retary of the Treasury as being equal to the ag15 gregate benefits that would have been provided to 

16 residents of such possession by reason of the ap17 plication of this section (other than this sub18 section) if a mirror code tax system had been in 

19 effect in such possession. The preceding sentence 

20 shall not apply with respect to any possession of 

21 the United States unless such possession has a 

22 plan, which has been approved by the Secretary 

23 of the Treasury, under which such possession will 

24 promptly distribute such payments to the resi25 dents of such possession. 
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1 (2) COORDINATION WITH CREDIT ALLOWED

2 AGAINST UNITED STATES INCOME TAXES.—No in3 crease in the credit determined under section 38(b) of 

4 the Internal Revenue Code of 1986 against United 

5 States income taxes for any taxable year determined 

6 under subsection (a) shall be taken into account with 

7 respect to any person— 

8 (A) to whom a credit is allowed against 

9 taxes imposed by the possession by reason of this 

10 section for such taxable year, or 

11 (B) who is eligible for a payment under a 

12 plan described in paragraph (1)(B) with respect 

13 to such taxable year. 

14 (3) DEFINITIONS AND SPECIAL RULES.— 

15 (A) POSSESSION OF THE UNITED STATES.— 

16 For purposes of this subsection, the term ‘‘posses17 sion of the United States’’ includes the Common18 wealth of Puerto Rico and the Commonwealth of 

19 the Northern Mariana Islands. 

20 (B) MIRROR CODE TAX SYSTEM.—For pur21 poses of this subsection, the term ‘‘mirror code 

22 tax system’’ means, with respect to any posses23 sion of the United States, the income tax system 

24 of such possession if the income tax liability of 

25 the residents of such possession under such sys-
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1 tem is determined by reference to the income tax 

2 laws of the United States as if such possession 

3 were the United States. 

4 (C) TREATMENT OF PAYMENTS.—For pur5 poses of section 1324(b)(2) of title 31, United 

6 States Code, rules similar to the rules of section 

7 1001(b)(3)(C) of the American Recovery and Re8 investment Tax Act of 2009 shall apply. 

In section 301 of the matter proposed to be inserted 

by the pending Senate amendment— 

(1) In section 6431(f)(1) of the Internal Revenue Code of 1986, as proposed to be added by subsection (a) of such section 301, strike subparagraph 

(C) and insert the following new subparagraph: 

9 ‘‘(C) the amount of the payment determined 

10 under subsection (b) with respect to any interest 

11 payment due under such bond shall be equal to 

12 the lesser of— 

13 ‘‘(i) the amount of interest payable 

14 under such bond on such date, or 

15 ‘‘(ii) the amount of interest which 

16 would have been payable under such bond 

17 on such date if such interest were deter-
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1 mined at the applicable credit rate deter2 mined under section 54A(b)(3),’’. 

(2) In section 6431(f) of the Internal Revenue 

Code of 1986, as proposed to be added by subsection 

(a) of such section 301, strike paragraph (2) and insert the following new paragraphs: 

3 ‘‘(2) SPECIAL RULE FOR NEW CLEAN RENEW4 ABLE ENERGY BONDS AND QUALIFIED ENERGY CON5 SERVATION BONDS.—In the case of any specified tax 

6 credit bond described in clause (i) or (ii) of para7 graph (3)(A), the amount determined under para8 graph (1)(C)(ii) shall be 70 percent of the amount so 

9 determined without regard to this paragraph and sec10 tions 54C(b) and 54D(b). 

11 ‘‘(3) SPECIFIED TAX CREDIT BOND.—For pur12 poses of this subsection, the term ‘‘specified tax credit 

13 bond’’ means any qualified tax credit bond (as de14 fined in section 54A(d)) if— 

15 ‘‘(A) such bond is— 

16 ‘‘(i) a new clean renewable energy 

17 bond (as defined in section 54C), 

18 ‘‘(ii) a qualified energy conservation 

19 bond (as defined in section 54D), 

20 ‘‘(iii) a qualified zone academy bond 

21 (as defined in section 54E), or 
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1 ‘‘(iv) a qualified school construction 

2 bond (as defined in section 54F), and 

3 ‘‘(B) the issuer of such bond makes an irrev4 ocable election to have this subsection apply.’’. 

At the end title IV of the matter proposed to be inserted by the pending Senate amendment, add the following (and conform the table of contents accordingly): 

5 Subtitle E—Disadvantaged 

6 Business Enterprises 

7 SEC. 451. DISADVANTAGED BUSINESS ENTERPRISES. 

8 (a) DEFINITIONS.—In this section, the following defi9 nitions apply: 

10 (1) SMALL BUSINESS CONCERN.— The term 

11 ‘‘small business concern’’ has the meaning that term 

12 has under section 3 of the Small Business Act (15 

13 U.S.C. 632), except that the term shall not include 

14 any concern or group of concerns controlled by the 

15 same socially and economically disadvantaged indi16 vidual or individuals which has average annual gross 

17 receipts over the preceding 3 fiscal years in excess of 

18 $22,410,000, as adjusted annually by the Secretary of 

19 Transportation for inflation. 

20 (2) SOCIALLY AND ECONOMICALLY DISADVAN21 TAGED INDIVIDUALS.—The term ‘‘socially and eco22 nomically disadvantaged individuals’’ has the mean-
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1 ing that term has under section 8(d) of the Small 

2 Business Act (15 U.S.C. 637(d)) and relevant subcon3 tracting regulations issued pursuant to that Act, ex4 cept that women shall be presumed to be socially and 

5 economically disadvantaged individuals for purposes 

6 of this section. 

7 (b) GENERAL RULE.—Except to the extent that the 

8 Secretary of Transportation determines otherwise, not less 

9 than 10 percent of the amounts made available for any pro10 gram under titles I, III, and V of SAFETEA–LU (Public 

11 Law 109–59), subtitles A and C of this title, and section 

12 403 of title 23, United States Code, shall be expended 

13 through small business concerns owned and controlled by 

14 socially and economically disadvantaged individuals. 

15 (c) ANNUAL LISTING OF DISADVANTAGED BUSINESS

16 ENTERPRISES.—Each State shall annually— 

17 (1) survey and compile a list of the small busi18 ness concerns referred to in subsection (a) and the lo19 cation of the concerns in the State; and 

20 (2) notify the Secretary of Transportation, in 

21 writing, of the percentage of the concerns that are 

22 controlled by women, by socially and economically 

23 disadvantaged individuals (other than women), and 

24 by individuals who are women and are otherwise so25 cially and economically disadvantaged individuals. 
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1 (d) UNIFORM CERTIFICATION.—The Secretary of 

2 Transportation shall establish minimum uniform criteria 

3 for State governments to use in certifying whether a concern 

4 qualifies for purposes of this section. The minimum uniform 

5 criteria shall include, but not be limited to, on-site visits, 

6 personal interviews, licenses, analysis of stock ownership, 

7 listing of equipment, analysis of bonding capacity, listing 

8 of work completed, resume of principal owners, financial 

9 capacity, and type of work preferred. 

10 (e) COMPLIANCE WITH COURT ORDERS.—Nothing in 

11 this section limits the eligibility of an entity or person to 

12 receive funds made available under titles I, III, and V of 

13 SAFETEA–LU (Public Law 109–59), subtitles A and C of 

14 this title, and section 403 of title 23, United States Code, 

15 if the entity or person is prevented, in whole or in part, 

16 from complying with subsection (b) because a Federal court 

17 issues a final order in which the court finds that the re18 quirement of subsection (b), or the program established 

19 under subsection (b), is unconstitutional. 

In section 551(a) of the matter proposed to be inserted by the pending Senate amendment, strike ‘‘December 31, 2019’’ and insert ‘‘December 31, 2020’’. 

At the end of title V of the matter proposed to be 

inserted by the pending Senate amendment, add the fol-
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lowing new subtitle (and conform the table of contents 

accordingly): 

1 Subtitle C—Budgetary Provisions 

2 SEC. 561. TIME FOR PAYMENT OF CORPORATE ESTIMATED 

3 TAXES. 

4 Notwithstanding section 6655 of the Internal Revenue 

5 Code of 1986, in the case of a corporation with assets of 

6 not less than $1,000,000,000 (determined as of the end of 

7 the preceding taxable year)— 

8 (1) the percentage under paragraph (1) of section 

9 202(b) of the Corporate Estimated Tax Shift Act of 

10 2009 in effect on the date of the enactment of this Act 

11 is increased by 23 percentage points, 

12 (2) the amount of any required installment of 

13 corporate estimated tax which is otherwise due in 

14 July, August, or September of 2015 shall be 121.5 

15 percent of such amount, 

16 (3) the amount of any required installment of 

17 corporate estimated tax which is otherwise due in 

18 July, August, or September of 2019 shall be 106.5 

19 percent of such amount, and 

20 (4) the amount of the next required installment 

21 after an installment referred to in paragraph (2) or 

22 (3) shall be appropriately reduced to reflect the 

23 amount of the increase by reason of such paragraph. 
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1 SEC. 562. PAYGO COMPLIANCE. 

2 The budgetary effects of this Act, for purposes of com3 plying with the Statutory Pay-As-You-Go-Act of 2010, shall 

4 be determined by reference to the latest statement titled 

5 ‘‘Budgetary Effects of PAYGO Legislation’’ for this Act, 

6 jointly submitted for printing in the Congressional Record 

7 by the Chairmen of the House and Senate Budget Commit8 tees, provided that such statement has been submitted prior 

9 to the vote on passage in the House acting first on this con10 ference report or amendments between the Houses. 

Attest: 

Clerk. 
111TH CONGRESS 

2D SESSION H.R. 2847 

HOUSE AMENDMENT 

TO SENATE 

AMENDMENT TO 

HOUSE AMENDMENT 

TO SENATE 

AMENDMENT