datamatters24/research-document-archive huggingface dataset:
I 
117TH CONGRESS 
1ST SESSION H. R. 3727 
To amend the Congressional Budget and Impoundment Control Act of 1974 
to provide for fair-value credit estimates, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. NORMAN introduced the following bill; which was referred to the Com-
mittee on the Budget, and in addition to the Committee on Rules, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To amend the Congressional Budget and Impoundment Con-
trol Act of 1974 to provide for fair-value credit esti-
mates, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fair-Value Accounting 
and Budget Act’’. 
VerDate Sep 11 2014 
04:13 Jun 30, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3727.IH
H3727
pbinns on DSKJLVW7X2PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION H. R. 3729 
To amend the Higher Education Act of 1965 to establish a program that 
enables college-bound residents of the Northern Mariana Islands and 
American Samoa to have greater choices among institutions of higher 
education, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. SABLAN (for himself and Mrs. RADEWAGEN) introduced the following bill; 
which was referred to the Committee on Education and Labor 
A BILL 
To amend the Higher Education Act of 1965 to establish 
a program that enables college-bound residents of the 
Northern Mariana Islands and American Samoa to have 
greater choices among institutions of higher education, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Northern Mariana Is-
lands and American Samoa College Access Act’’. 
VerDate Sep 11 2014 
20:07 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3729.IH
H3729
kjohnson on DSK79L0C42PROD with BILLS
SEC. 2. FAIR-VALUE CREDIT ESTIMATES. 
(a) FAIR-VALUE ESTIMATES.—Part A of title IV of 
the Congressional Budget and Impoundment Control Act 
of 1974 is amended by adding at the end the following: 
‘‘FAIR-VALUE CREDIT ESTIMATES 
‘‘SEC. 407. (a) FAIR-VALUE ESTIMATES.—Upon the 
request of the chair or the ranking member of the Com-
mittee on the Budget of the House of Representatives or 
the Senate, any estimate prepared by the Director of the 
Congressional Budget Office for a measure that estab-
lishes or modifies any program providing loans or loan 
guarantees shall, as a supplement to such estimate and 
to the extent practicable, provide a fair-value estimate of 
such loan or loan guarantee program. 
‘‘(b) BASELINE
ESTIMATES.—The Congressional 
Budget Office shall include estimates of loan and loan 
guarantee programs, on a fair-value and credit reform 
basis, as practicable, in its The Budget and Economic 
Outlook. 
‘‘(c) ENFORCEMENT.—If the Director of the Con-
gressional Budget Office provides an estimate pursuant to 
subsection (a), the chair of the Committee on the Budget 
of the House of Representatives or the Senate may use 
such estimate to determine compliance with this Act and 
other budget enforcement requirements. 
VerDate Sep 11 2014 
04:13 Jun 30, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3727.IH
H3727
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(d) ANNUAL REPORT.—In 2021 and each year 
thereafter, not later than 90 days after the date the Presi-
dent submits to Congress a budget under section 1105(a) 
of title 31, United States Code, the Director of the Office 
of Management and Budget shall submit a report, to the 
Committees on the Budget of the House of Representa-
tives and the Senate, on fair-value estimates of the cost 
of Federal credit programs. 
‘‘(e) DEFINITION OF FAIR-VALUE.—In carrying out 
this section, the Director of the Congressional Budget Of-
fice and the Director of the Office of Management and 
Budget shall use the definition of ‘fair-value’ as set forth 
in the publication of the Government Accounting Stand-
ards Board issued in February 2015 and entitled ‘Fair 
Value Measurement and Application’.’’. 
(b) CLERICAL AMENDMENT.—The table of contents 
for the Congressional Budget and Impoundment Control 
Act of 1974 Act set forth in section 1(b) of such Act is 
amended by inserting after the item relating to section 
406 the following new item: 
‘‘Sec. 407. Fair-value credit estimates.’’. 
Æ 
VerDate Sep 11 2014 
04:13 Jun 30, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H3727.IH
H3727
pbinns on DSKJLVW7X2PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION H. R. 3733 
To amend titles XVIII and XIX of the Social Security Act to require skilled 
nursing facilities, nursing facilities, intermediate care facilities for the 
intellectually disabled, and inpatient rehabilitation facilities to permit 
essential caregivers access during any public health emergency under 
the Medicare and Medicaid programs. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Ms. TENNEY (for herself, Mr. LARSON of Connecticut, Ms. STEFANIK, Mr. 
RUTHERFORD, Ms. HERRELL, Mr. CAWTHORN, Ms. SPANBERGER, Mr. 
BUDD, Mr. VAN DREW, and Mr. COHEN) introduced the following bill; 
which was referred to the Committee on Energy and Commerce, and in 
addition to the Committee on Ways and Means, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend titles XVIII and XIX of the Social Security Act 
to require skilled nursing facilities, nursing facilities, in-
termediate care facilities for the intellectually disabled, 
and inpatient rehabilitation facilities to permit essential 
caregivers access during any public health emergency 
under the Medicare and Medicaid programs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
04:25 Jul 03, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3733.IH
H3733
pbinns on DSKJLVW7X2PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION H. R. 3735 
To amend the Internal Revenue Code of 1986 to provide electronic filing 
receipts to taxpayers who file tax returns via electronic filing process, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. VELA introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
electronic filing receipts to taxpayers who file tax returns 
via electronic filing process, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘E-Filing Standards 
Improvement Act’’. 
VerDate Sep 11 2014 
01:18 Jul 01, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3735.IH
H3735
pbinns on DSKJLVW7X2PROD with BILLS
SEC. 2. ELECTRONIC FILING REQUIREMENTS AMENDED TO 
INCLUDE 
RECEIPTS, 
REJECTION 
EXPLA-
NATIONS. 
(a) IN GENERAL.—Section 6011(f) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(3) The Secretary shall promote the use of 
electronically filed returns by requiring that all tax-
payers submitting returns of tax via electronic filing 
process shall be issued an e-filing receipt via the tax-
payer’s chosen method of correspondence which shall 
indicate the acceptance or rejection of a return, and 
if such return is rejected— 
‘‘(A) such receipt shall provide information 
about the steps necessary to resolve the issue 
causing such rejection, 
‘‘(B) the taxpayer shall be allowed 15 busi-
ness days to correct and re-submit such return, 
and 
‘‘(C) if such return is not re-submitted 
within 15 business days, such return shall be 
treated as a paper return.’’. 
(b) CONFORMING AMENDMENT.—Section 6651 of 
such Code is amended by adding at the end the following 
new paragraph: 
VerDate Sep 11 2014 
01:18 Jul 01, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3735.IH
H3735
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(k) TREATMENT OF RETURNS GRANTED EX-
TENSION OR TREATED AS PAPER RETURNS UNDER 
SECTION 6011(f).—In the case of a return granted 
a 15 business day extension or treated as a paper 
return under section 6011(f), such return shall be 
treated as timely filed by the taxpayer and not sub-
ject to the addition to the tax under subsection 
(a).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns of tax submitted filing 
via electronic filing process after the date of the enactment 
of this Act. 
Æ 
VerDate Sep 11 2014 
01:18 Jul 01, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H3735.IH
H3735
pbinns on DSKJLVW7X2PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION H. R. 3736 
To amend the Internal Revenue Code of 1986 to waive the fee for installment 
agreements paid by electronic payment through a debit instrument. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. VELA introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to waive 
the fee for installment agreements paid by electronic 
payment through a debit instrument. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Installation Agreement 
Affordability Act’’. 
SEC. 2. INSTALLMENT FEE WAIVED FOR CERTAIN ELEC-
TRONIC PAYMENTS. 
(a) IN GENERAL.—Section 6159(f)(2) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(2) WAIVER OR REIMBURSEMENT.— 
VerDate Sep 11 2014 
20:10 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3736.IH
H3736
kjohnson on DSK79L0C42PROD with BILLS
‘‘(A) In the case of a taxpayer who has 
agreed to make payments under the installment 
agreement by electronic payment through a 
debit instrument, no fee shall be imposed on an 
installment agreement under this section. 
‘‘(B) In the case of a taxpayer with an ad-
justed gross income, as determined for the most 
recent year for which such information is avail-
able, which does not exceed 250 percent of the 
applicable poverty level (as determined by the 
Secretary), if the taxpayer is unable to make 
payments under the installment agreement by 
electronic payment through a debit instrument, 
the Secretary shall, upon completion of the in-
stallment agreement, pay the taxpayer an 
amount equal to any such fees imposed.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to installment agreements entered 
into after the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
20:10 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H3736.IH
H3736
kjohnson on DSK79L0C42PROD with BILLS
as the case may be) during the specified period for quali-
fied COVID–19 prevention items shall be treated as 
amounts paid (or expenses incurred) for medical care. 
(b) QUALIFIED COVID–19 PREVENTION ITEMS.— 
For purposes of this section, the term ‘‘qualified COVID– 
19 prevention items’’ means— 
(1) face masks which are recommended by the 
Director of the Centers for Disease Control and Pre-
vention for use by the general public to reduce the 
spread of COVID–19, and 
(2) hand sanitizers which are recommended by 
the Commissioner of Food and Drugs for use by 
general public to reduce the spread of COVID–19. 
(c) SPECIFIED PERIOD.—For purposes of this sec-
tion— 
(1) IN GENERAL.—The term ‘‘specified period’’ 
means the period beginning on the date of the enact-
ment of this Act and ending with the close of cal-
endar year which includes the date on which the 
Secretary, after consultation with the Secretary of 
Health and Human Services, determines that the 
COVID–19 public health emergency has terminated. 
(2) COVID–19 PUBLIC HEALTH EMERGENCY.— 
The term ‘‘COVID–19 public health emergency’’ 
means the emergency declared with respect to 
VerDate Sep 11 2014 
00:30 Feb 08, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H373.IH
H373
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(3) CLAIM FOR REFUND.—The term ‘claim for 
refund’ has the meaning given such term under sec-
tion 6696(e)(2) of such Code.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to returns and claims 
for refund for taxable years beginning after the date of 
the enactment of this Act. 
SEC. 402. TAX INFORMATION DISCLOSURE RELATING TO 
TAX RETURN PREPARER MISCONDUCT. 
Section 6103(k), as amended by section 101, is 
amended by inserting after paragraph (11) at the end the 
following new paragraph: 
‘‘(12) DISCLOSURE RELATING TO TAX RETURN 
PREPARER MISCONDUCT.—Under such procedures as 
the Secretary may prescribe, the Secretary may dis-
close returns or return information to the extent 
necessary to publish final decisions by the Internal 
Revenue Service Office of Professional Responsibility 
relating to tax return preparer misconduct.’’. 
TITLE V—INCREASE FUNDING 
FOR SERVICES TO TAXPAYERS 
SEC. 501. LOW-INCOME TAXPAYER CLINICS. 
(a) INCREASE
IN AUTHORIZED GRANTS.—Section 
7526(c)(1) is amended by striking ‘‘$6,000,000’’ and in-
serting ‘‘$20,000,000’’. 
VerDate Sep 11 2014 
20:10 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H3738.IH
H3738
kjohnson on DSK79L0C42PROD with BILLS
(b) CLERICAL AMENDMENT.—Section 7526(c)(5) is 
amended by inserting ‘‘qualified’’ before ‘‘low-income’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to grants made after 
the date of the enactment of this Act. 
SEC. 502. INTERNAL REVENUE SERVICE TAXPAYER SERV-
ICES APPROPRIATIONS. 
There is hereby appropriated, out of any money in 
the Treasury not otherwise appropriated, for the fiscal 
year ending September 30, 2022, for necessary expenses 
of the Internal Revenue Service to provide taxpayer serv-
ices, including pre-filing assistance and education, filing 
and account services, taxpayer advocacy services, and 
other services as authorized by 5 U.S.C. 3109, at such 
rates as may be determined by the Commissioner, 
$2,406,000,000. 
Æ 
VerDate Sep 11 2014 
20:10 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6301
E:\BILLS\H3738.IH
H3738
kjohnson on DSK79L0C42PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION H. R. 3739 
To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply 
to members of the Coast Guard when the Coast Guard is not operating 
as a service in the Department of the Navy. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. VELA (for himself and Mr. BACON) introduced the following bill; which 
was referred to the Committee on Transportation and Infrastructure, and 
in addition to the Committee on Ways and Means, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Combat-Injured Veterans Tax Fairness Act 
of 2016 to apply to members of the Coast Guard when 
the Coast Guard is not operating as a service in the 
Department of the Navy. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Coast Guard Combat- 
Injured Tax Fairness Act’’. 
VerDate Sep 11 2014 
20:11 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3739.IH
H3739
kjohnson on DSK79L0C42PROD with BILLS
SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITH-
HELD FOR TAX PURPOSES FROM SEVERANCE 
PAYMENTS TO VETERANS OF THE COAST 
GUARD WITH COMBAT-RELATED INJURIES. 
(a) APPLICATION
TO MEMBERS
OF
THE COAST 
GUARD WHEN THE COAST GUARD IS NOT OPERATING 
AS A SERVICE IN THE DEPARTMENT OF THE NAVY.—The 
Combat-Injured Veterans Tax Fairness Act of 2016 (Pub-
lic Law 114–292; 10 U.S.C. 1212 note) is amended— 
(1) in section 3(a), in the matter preceding 
paragraph (1), by inserting ‘‘(or the Secretary of 
Homeland Security, with respect to the Coast Guard 
when it is not operating as a service in the Depart-
ment of the Navy)’’ after ‘‘the Secretary of De-
fense’’; and 
(2) in section 4— 
(A) in the heading, by inserting ‘‘AND 
SECRETARY
OF
HOMELAND
SECURITY’’ 
after ‘‘SECRETARY OF DEFENSE’’; 
(B) by inserting ‘‘or the Secretary of 
Homeland Security’’ after ‘‘The Secretary of 
Defense’’; and 
(C) by striking ‘‘made by the Secretary’’ 
and inserting ‘‘made by that Secretary’’. 
VerDate Sep 11 2014 
20:11 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3739.IH
H3739
kjohnson on DSK79L0C42PROD with BILLS
(b) DEADLINES.—The Secretary of Homeland Secu-
rity shall carry out the amendments made by subsection 
(a)— 
(1) in paragraph (1), not later than one year 
after the date of the enactment of this Act; and 
(2) in paragraph (2), on and after the date of 
the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
20:11 Jun 27, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H3739.IH
H3739
kjohnson on DSK79L0C42PROD with BILLS
I 
117TH CONGRESS 
1ST SESSION 
H. R. 373 
To treat certain face coverings and disinfectants as medical expenses for 
purposes of certain Federal tax benefits. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 21, 2021 
Mr. CURTIS (for himself, Mr. BERA, and Mr. VAN DREW) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To treat certain face coverings and disinfectants as medical 
expenses for purposes of certain Federal tax benefits. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. INCLUSION OF CERTAIN FACE COVERINGS AND 
DISINFECTANTS AS MEDICAL EXPENSES FOR 
CERTAIN FEDERAL TAX BENEFITS. 
(a) IN GENERAL.—For purposes of section 213 of the 
Internal Revenue Code of 1986 (and any provision of such 
Code which relies on such section for the definition of 
medical care, including sections 105, 106, 213, 220, and 
223 of such Code), amounts paid (or expenses incurred, 
VerDate Sep 11 2014 
00:30 Feb 08, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H373.IH
H373
pbinns on DSKJLVW7X2PROD with BILLS
COVID–19 by the Secretary of Health and Human 
Services on January 31, 2020, under section 319 of 
the Public Health Service Act (42 U.S.C. 247d) 
(and any renewals or extensions thereof). 
(d) TREATMENT OF PLAN AMENDMENTS.—A plan or 
other arrangement that otherwise satisfies all applicable 
requirements of sections 106 and 125 of the Internal Rev-
enue Code of 1986 (including any rules or regulations 
thereunder) shall not fail to be treated as a cafeteria plan 
or health flexible spending arrangement merely because 
such plan or arrangement is amended pursuant to a provi-
sion under this section and such amendment is retroactive, 
if— 
(1) such amendment is adopted no later than 
the last day of the plan year in which the amend-
ment is effective, and 
(2) the plan or arrangement is operated con-
sistent with the terms of such amendment during 
the period beginning on the effective date of the 
amendment and ending on the date the amendment 
is adopted. 
Æ 
VerDate Sep 11 2014 
00:30 Feb 08, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H373.IH
H373
pbinns on DSKJLVW7X2PROD with BILLS
V 
117TH CONGRESS 
1ST SESSION H. R. 3741 
To authorize the President to award the Purple Heart to Louis Boria, 
Jr., for injuries incurred during World War II and the Korean War 
while a member of the Marine Corps. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 4, 2021 
Mr. SOTO introduced the following bill; which was referred to the Committee 
on Armed Services 
A BILL 
To authorize the President to award the Purple Heart to 
Louis Boria, Jr., for injuries incurred during World War 
II and the Korean War while a member of the Marine 
Corps. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
VerDate Sep 11 2014 
02:55 Jun 05, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3741.IH
H3741
kjohnson on DSK79L0C42PROD with BILLS
SECTION 1. AUTHORIZATION TO AWARD THE PURPLE 
HEART TO LOUIS BORIA, JR., FOR INJURIES 
INCURRED DURING WORLD WAR II AND THE 
KOREAN WAR WHILE A MEMBER OF THE MA-
RINE CORPS. 
Notwithstanding the criteria in section 1 of Executive 
Order 11016, the President is authorized to award the 
Purple Heart to Louis Boria, Jr., for injuries incurred 
during World War II and the Korean War while a member 
of the Marine Corps. 
Æ 
VerDate Sep 11 2014 
02:55 Jun 05, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H3741.IH
H3741
kjohnson on DSK79L0C42PROD with BILLS
HR 7025 RFS
(2) who provide information regarding a poten-
tial gross violation of internationally recognized 
human rights. 
Passed the House of Representatives July 19, 2022. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
VerDate Sep 11 2014 
01:00 Jul 21, 2022
Jkt 029200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H7025.RFS
H7025
pbinns on DSKJLVW7X2PROD with $$_JOB
for such calendar year, determined by 
substituting ‘calendar year 2021’ for 
‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
If any amount as increased under the pre-
ceding sentence is not a multiple of $500, 
such amount shall be rounded to the next 
lowest multiple of $500.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to proceedings commenced after 
the date of the enactment of this Act. 
SEC. 3. CIVIL DAMAGES ALLOWED FOR RECKLESS OR IN-
TENTIONAL DISREGARD OF INTERNAL REV-
ENUE LAWS. 
(a) INCREASE IN AMOUNT OF DAMAGES.— 
(1) IN GENERAL.—Section 7433(b) of the In-
ternal Revenue Code of 1986 is amended by striking 
‘‘$1,000,000 ($100,000, in the case of negligence)’’ 
and inserting ‘‘$5,000,000 ($500,000, in the case of 
negligence)’’. 
(2) ADJUSTMENT
FOR
INFLATION.—Section 
7433 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(f) ADJUSTMENT FOR INFLATION.—In the case of 
any calendar year after 2022, the $5,000,000 and 
VerDate Sep 11 2014 
05:28 Apr 07, 2022
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H7033.IH
H7033
pbinns on DSKJLVW7X2PROD with BILLS
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Supporting the Foun-
dation for the National Institutes of Health and the 
Reagan-Udall Foundation for the Food and Drug Admin-
istration Act’’. 
SEC. 2. REAGAN-UDALL FOUNDATION AND FOUNDATION 
FOR THE NATIONAL INSTITUTES OF HEALTH. 
(a) REAGAN-UDALL FOUNDATION FOR THE FOOD 
AND DRUG ADMINISTRATION.—Section 770(n) of the 
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
379dd(n)) is amended by striking ‘‘$500,000 and not 
more than $1,250,000’’ and inserting ‘‘$1,250,000 and 
not more than $5,000,000’’. 
(b) FOUNDATION FOR THE NATIONAL INSTITUTES 
OF HEALTH.—Section 499(l) of the Public Health Service 
Act (42 U.S.C. 290b(l)) is amended by striking ‘‘$500,000 
and 
not 
more 
than 
$1,250,000’’ 
and 
inserting 
‘‘$1,250,000 and not more than $5,000,000’’. 
Passed the House of Representatives December 8, 
2021. 
Attest: 
Clerk.
117TH CONGRESS 
1ST SESSION 
H. R. 3743 
AN ACT 
To increase funding for the Reagan-Udall Founda-
tion for the Food and Drug Administration and 
for the Foundation for the National Institutes of 
Health.