datamatters24/research-document-archive huggingface dataset:
H. R. 1314—11 
Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)) is amended to read 
as follows: 
‘‘If the calendar year 
is: 
The applicable min-
imum percentage is: 
The applicable max-
imum percentage is: 
2012, 2013, 2014, 
2015, 2016, 2017, 
2018, 2019, or 
2020.
90% ...........................
110% 
2021 ..........................
85% ...........................
115% 
2022 ..........................
80% ...........................
120% 
2023 ..........................
75% ...........................
125% 
After 2023 ................
70% ...........................
130%’’. 
(2) CONFORMING AMENDMENTS.— 
(A) IN GENERAL.—Section 101(f)(2)(D) of such Act (29 
U.S.C. 1021(f)(2)(D)) is amended— 
(i) in clause (i) by striking ‘‘and the Highway and 
Transportation Funding Act of 2014’’ both places it 
appears and inserting ‘‘, the Highway and Transpor-
tation Funding Act of 2014, and the Bipartisan Budget 
Act of 2015’’; and 
(ii) in clause (ii) by striking ‘‘2020’’ and inserting 
‘‘2023’’. 
(B) STATEMENTS.—The Secretary of Labor shall modify 
the statements required under subclauses (I) and (II) of 
section 101(f)(2)(D)(i) of such Act to conform to the amend-
ments made by this section. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply with respect to plan years beginning after December 
31, 2015. 
TITLE VI—HEALTH CARE 
SEC. 601. MAINTAINING 2016 MEDICARE PART B PREMIUM AND 
DEDUCTIBLE LEVELS CONSISTENT WITH ACTUARIALLY 
FAIR RATES. 
(a) 2016 PREMIUM AND DEDUCTIBLE AND REPAYMENT THROUGH 
FUTURE PREMIUMS.—Section 1839(a) of the Social Security Act (42 
U.S.C. 1395r(a)) is amended— 
(1) in the second sentence of paragraph (1), by striking 
‘‘Such’’ and inserting ‘‘Subject to paragraphs (5) and (6), such’’; 
and 
(2) by adding at the end the following: 
‘‘(5)(A) In applying this part (including subsection (i) and section 
1833(b)), the monthly actuarial rate for enrollees age 65 and over 
for 2016 shall be determined as if subsection (f) did not apply. 
‘‘(B) Subsection (f) shall continue to be applied to paragraph 
(6)(A) (during a repayment month, as described in paragraph (6)(B)) 
and without regard to the application of subparagraph (A). 
‘‘(6)(A) With respect to a repayment month (as described in 
subparagraph (B)), the monthly premium otherwise established 
under paragraph (3) shall be increased by, subject to subparagraph 
(D), $3.
H. R. 1314—17 
‘‘(B) the social costs of increasing the civil monetary 
penalty by the otherwise required amount outweigh the 
benefits; and 
‘‘(2) the Director of the Office of Management and Budget 
concurs with the determination of the head of the agency under 
paragraph (1). 
‘‘(d) OTHER ADJUSTMENTS MADE.—If a civil monetary penalty 
subject to a cost-of-living adjustment under this Act is, during 
the 12 months preceding a required cost-of-living adjustment, 
increased by an amount greater than the amount of the adjustment 
required under subsection (a), the head of the agency is not required 
to make the cost-of-living adjustment for that civil monetary penalty 
in that year.’’; 
(2) in section 5— 
(A) in subsection (a), by striking ‘‘to the nearest— 
’’ and all that follows through the end of subsection (a) 
and inserting ‘‘to the nearest multiple of $1.’’; and 
(B) by amending subsection (b) to read as follows: 
‘‘(b) DEFINITION.— 
‘‘(1) IN GENERAL.—Except as provided in paragraph (2), 
for purposes of subsection (a), the term ‘cost-of-living adjust-
ment’ means the percentage (if any) for each civil monetary 
penalty by which— 
‘‘(A) the Consumer Price Index for the month of October 
preceding the date of the adjustment, exceeds 
‘‘(B) the Consumer Price Index for the month of October 
1 year before the month of October referred to in subpara-
graph (A). 
‘‘(2) INITIAL ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—Subject to subparagraph (C), for 
the first inflation adjustment under section 4 made by 
an agency after the date of enactment of the Federal Civil 
Penalties Inflation Adjustment Act Improvements Act of 
2015, the term ‘cost-of-living adjustment’ means the 
percentage (if any) for each civil monetary penalty by which 
the Consumer Price Index for the month of October, 2015 
exceeds the Consumer Price Index for the month of October 
of the calendar year during which the amount of such 
civil monetary penalty was established or adjusted under 
a provision of law other than this Act. 
‘‘(B) APPLICATION OF ADJUSTMENT.—The cost-of-living 
adjustment described in subparagraph (A) shall be applied 
to the amount of the civil monetary penalty as it was 
most recently established or adjusted under a provision 
of law other than this Act. 
‘‘(C) MAXIMUM
ADJUSTMENT.—The amount of the 
increase in a civil monetary penalty under subparagraph 
(A) shall not exceed 150 percent of the amount of that 
civil monetary penalty on the date of enactment of the 
Federal Civil Penalties Inflation Adjustment Act Improve-
ments Act of 2015.’’; 
(3) in section 6, by striking ‘‘violations which occur’’ and 
inserting ‘‘civil monetary penalties, including those whose asso-
ciated violation predated such increase, which are assessed’’; 
and 
(4) by adding at the end the following:
H. R. 1314—42 
SEC. 1008. REPORTS TO CONGRESS. 
Not later than 3 years after the date of the enactment of 
this Act, the Commission shall submit to Congress— 
(1) a report containing an analysis of the results of the 
rules changes relating to the frequencies between 3550 mega-
hertz and 3650 megahertz; and 
(2) a report containing an analysis of proposals to promote 
and identify additional spectrum bands that can be shared 
between incumbent uses and new licensed, and unlicensed serv-
ices under such rules and identification of at least 1 gigahertz 
between 6 gigahertz and 57 GHz for such use. 
TITLE XI—REVENUE PROVISIONS 
RELATED TO TAX COMPLIANCE 
SEC. 1101. PARTNERSHIP AUDITS AND ADJUSTMENTS. 
(a) REPEAL OF TEFRA PARTNERSHIP AUDIT RULES.—Chapter 
63 of the Internal Revenue Code of 1986 is amended by striking 
subchapter C (and by striking the item relating to such subchapter 
in the table of subchapters for such chapter). 
(b) REPEAL OF ELECTING LARGE PARTNERSHIP RULES.— 
(1) IN GENERAL.—Subchapter K of chapter 1 of such Code 
is amended by striking part IV (and by striking the item 
relating to such part in the table of parts for such subchapter). 
(2) ASSESSMENT RULES RELATING TO ELECTING LARGE PART-
NERSHIPS.—Chapter 63 of such Code is amended by striking 
subchapter D (and by striking the item relating to such sub-
chapter in the table of subchapters for such chapter). 
(c) PARTNERSHIP AUDIT REFORM.— 
(1) IN GENERAL.—Chapter 63 of such Code, as amended 
by the preceding provisions of this section, is amended by 
inserting after subchapter B the following new subchapter: 
‘‘Subchapter C—Treatment of Partnerships 
‘‘PART I—IN GENERAL 
‘‘PART II—PARTNERSHIP ADJUSTMENTS 
‘‘PART III—PROCEDURE 
‘‘PART IV—DEFINITIONS AND SPECIAL RULES 
‘‘PART I—IN GENERAL 
‘‘Sec. 6221. Determination at partnership level. 
‘‘Sec. 6222. Partner’s return must be consistent with partnership return. 
‘‘Sec. 6223. Designation of partnership representative. 
‘‘SEC. 6221. DETERMINATION AT PARTNERSHIP LEVEL. 
‘‘(a) IN GENERAL.—Any adjustment to items of income, gain, 
loss, deduction, or credit of a partnership for a partnership taxable 
year (and any partner’s distributive share thereof) shall be deter-
mined, any tax attributable thereto shall be assessed and collected, 
and the applicability of any penalty, addition to tax, or additional 
amount which relates to an adjustment to any such item or share 
shall be determined, at the partnership level pursuant to this 
subchapter.
H. R. 1314—43 
‘‘(b) ELECTION OUT FOR CERTAIN PARTNERSHIPS WITH 100 OR 
FEWER PARTNERS, ETC.— 
‘‘(1) IN GENERAL.—This subchapter shall not apply with 
respect to any partnership for any taxable year if— 
‘‘(A) the partnership elects the application of this sub-
section for such taxable year, 
‘‘(B) for such taxable year the partnership is required 
to furnish 100 or fewer statements under section 6031(b) 
with respect to its partners, 
‘‘(C) each of the partners of such partnership is an 
individual, a C corporation, any foreign entity that would 
be treated as a C corporation were it domestic, an S cor-
poration, or an estate of a deceased partner, 
‘‘(D) the election— 
‘‘(i) is made with a timely filed return for such 
taxable year, and 
‘‘(ii) includes (in the manner prescribed by the 
Secretary) a disclosure of the name and taxpayer 
identification number of each partner of such partner-
ship, and 
‘‘(E) the partnership notifies each such partner of such 
election in the manner prescribed by the Secretary. 
‘‘(2) SPECIAL RULES RELATING TO CERTAIN PARTNERS.— 
‘‘(A) S CORPORATION
PARTNERS.—In the case of a 
partner that is an S corporation— 
‘‘(i) the partnership shall only be treated as 
meeting the requirements of paragraph (1)(C) with 
respect to such partner if such partnership includes 
(in the manner prescribed by the Secretary) a disclo-
sure of the name and taxpayer identification number 
of each person with respect to whom such S corporation 
is required to furnish a statement under section 
6037(b) for the taxable year of the S corporation ending 
with or within the partnership taxable year for which 
the application of this subsection is elected, and 
‘‘(ii) the statements such S corporation is required 
to so furnish shall be treated as statements furnished 
by the partnership for purposes of paragraph (1)(B). 
‘‘(B) FOREIGN PARTNERS.—For purposes of paragraph 
(1)(D)(ii), the Secretary may provide for alternative identi-
fication of any foreign partners. 
‘‘(C) OTHER PARTNERS.—The Secretary may by regula-
tion or other guidance prescribe rules similar to the rules 
of subparagraph (A) with respect to any partners not 
described in such subparagraph or paragraph (1)(C). 
‘‘SEC. 6222. PARTNER’S RETURN MUST BE CONSISTENT WITH PARTNER-
SHIP RETURN. 
‘‘(a) IN GENERAL.—A partner shall, on the partner’s return, 
treat each item of income, gain, loss, deduction, or credit attrib-
utable to a partnership in a manner which is consistent with 
the treatment of such income, gain, loss, deduction, or credit on 
the partnership return. 
‘‘(b) 
UNDERPAYMENT
DUE
TO
INCONSISTENT
TREATMENT 
ASSESSED AS MATH ERROR.—Any underpayment of tax by a partner 
by reason of failing to comply with the requirements of subsection 
(a) shall be assessed and collected in the same manner as if such
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for a right to an administrative appeal relating to ad-
verse determinations of tax-exempt status of certain or-
ganizations. 
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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 ‘‘Ensuring Tax Exempt 
Organizations the Right to Appeal Act’’. 
SEC. 2. ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATIONS OF TAX-EXEMPT STATUS 
OF CERTAIN ORGANIZATIONS. 
(a) IN GENERAL.—Section 7123 of the Internal Rev-
enue Code of 1986 is amended by adding at the end of the 
following: 
‘‘(c) ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATION OF TAX-EXEMPT STATUS OF CERTAIN OR-
GANIZATIONS.— 
‘‘(1) IN GENERAL.—The Secretary shall prescribe 
procedures under which an organization which claims 
to be described in section 501(c) may request an ad-
ministrative appeal (including a conference relating 
to such appeal if requested by the organization) to the 
Internal Revenue Service Office of Appeals of an ad-
verse determination described in paragraph (2). 
‘‘(2) ADVERSE DETERMINATIONS.—For purposes 
of paragraph (1), an adverse determination is de-
scribed in this paragraph if such determination is ad-
verse to an organization with respect to— 
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‘‘(A) the initial qualification or continuing 
qualification of the organization as exempt from 
tax under section 501(a) or as an organization 
described in section 170(c)(2), 
‘‘(B) the initial classification or continuing 
classification of the organization as a private 
foundation under section 509(a), or 
‘‘(C) the initial classification or continuing 
classification of the organization as a private op-
erating foundation under section 4942(j)(3).’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to determinations made on or after 
May 19, 2014. 
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monitor and manage the risks associ-
ated with the security-based swap 
and to identify each of the affiliates 
on whose behalf a security-based 
swap was entered into.’’. 
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Union Calendar No. 47 
114TH CONGRESS 
1ST SESSION 
H. R. 1314 
[Report No. 114–67] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for a right to an administrative appeal 
relating to adverse determinations of tax-exempt 
status of certain organizations. 
APRIL 13, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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HR 1315 RFS
SECTION 1. REQUIREMENT IN BUDGET SUBMISSION WITH 
RESPECT TO THE COST PER TAXPAYER OF 
THE DEFICIT. 
Section 1105(a) of title 31, United States Code, is 
amended— 
(1) redesignating paragraph (37) (relating to 
the list of outdated or duplicative plans and reports) 
as paragraph (39); and 
(2) by adding at the end the following: 
‘‘(40) in the case of a fiscal year in which the 
budget is projected to result in a deficit, an estimate 
of the pro rata cost of such deficit for taxpayers who 
will file individual income tax returns for taxable 
years ending during such fiscal year.’’. 
Passed the House of Representatives October 20, 
2015. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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I 
114TH CONGRESS 
1ST SESSION H. R. 1316 
To provide an amnesty period during which veterans and their family mem-
bers can register certain firearms in the National Firearms Registration 
and Transfer Record, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 4, 2015 
Mr. MILLER of Florida (for himself, Mr. MASSIE, Mr. BISHOP of Utah, and 
Mr. SMITH of Nebraska) introduced the following bill; which was referred 
to the Committee on the Judiciary, and in addition to the Committees 
on Ways and Means and Veterans’ Affairs, 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 provide an amnesty period during which veterans and 
their family members can register certain firearms in 
the National Firearms Registration and Transfer Record, 
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 ‘‘Veterans’ Heritage 
Firearms Act of 2015’’. 
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SEC. 2. AMNESTY PERIOD FOR VETERANS TO REGISTER 
QUALIFYING FIREARMS. 
(a) REGISTRATION.—Subject to such regulations as 
the Attorney General may prescribe, the applicable veteran 
or a member of the family of such a veteran, who owns 
and possesses a qualifying firearm, may register the fire-
arm in the National Firearms Registration and Transfer 
Record (described in section 5841 of the Internal Revenue 
Code of 1986) during the amnesty period. 
(b) QUALIFYING FIREARM.— 
(1) IN GENERAL.—For purposes of this section, 
the term ‘‘qualifying firearm’’ means any firearm 
which was acquired— 
(A) before October 31, 1968; and 
(B) by a veteran, while the veteran was a 
member of the Armed Forces and was stationed 
outside the continental United States. 
(2) PRESUMPTION
OF
VALIDITY.—In the ab-
sence of clear and convincing evidence to the con-
trary, the Attorney General shall accept as true and 
accurate any affidavit, document, or other evidence 
submitted by an individual to establish that a fire-
arm meets the requirements of paragraph (1). 
(c) HEARINGS.—If the Attorney General determines 
that an individual may not register a firearm under sub-
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section (a) during the amnesty period, the Attorney Gen-
eral, on the request of such individual, shall— 
(1) provide the individual any evidence on which 
the Attorney General’s decision is based; and 
(2) promptly hold a hearing to review the deter-
mination. 
(d) LIMITED IMMUNITY.— 
(1) CRIMINAL LIABILITY UNDER TITLE 18.—An 
individual who registers a firearm under subsection 
(a) of this section— 
(A) shall be treated, for purposes of sub-
sections (a)(3) and (o) of section 922 of title 
18, United States Code, as having lawfully ac-
quired and possessed the firearm before the 
date of the enactment of chapter 44 of such 
title and of each provision of that chapter; and 
(B) shall not be liable for any violation of 
that chapter which— 
(i) is based solely on the ownership, 
possession, transportation, importation, or 
alteration of the firearm by the individual; 
and 
(ii) occurred before or concurrent with 
the registration. 
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(2) CRIMINAL
LIABILITY
UNDER
INTERNAL 
REVENUE CODE.—Except as provided in paragraph 
(3), an individual who registers a firearm under sub-
section (a) shall not be liable for a violation of chap-
ter 53 or 75 of the Internal Revenue Code of 1986 
with respect to the firearm which occurred before or 
concurrent with the registration. 
(3) TRANSFER TAX LIABILITY.—Paragraph (2) 
shall not affect the liability of any individual for any 
transfer tax imposed under section 5811 of the In-
ternal Revenue Code of 1986. 
(4) ATTEMPTS TO REGISTER.—In the case of 
an applicable veteran or a member of such a vet-
eran’s family who attempts to register a qualifying 
firearm in the National Firearms Registration and 
Transfer Record at a time other than during the 
amnesty period, paragraphs (1), (2), and (3) shall 
apply with respect to the individual if the individual 
surrenders the firearm to a law enforcement agency 
not later than 30 days after notification by the At-
torney General of potential criminal liability for con-
tinued possession of the firearm. 
(e) FORFEITURE.—A firearm registered under sub-
section (a) shall not be subject to seizure or forfeiture 
under chapter 53 or 75 of the Internal Revenue Code of 
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1986 or chapter 44 of title 18, United States Code, for 
a violation of any such chapter with respect to the firearm 
which occurred before or concurrent with the registration. 
(f) NOTICE; FORMS; MAILBOX RULE.— 
(1) NOTICE OF AMNESTY PERIOD.—The Attor-
ney General shall provide clear printed notices pro-
viding information regarding the amnesty period and 
registering a firearm during the period. To the ex-
tent feasible, the Attorney General shall ensure that 
the notices are posted in post offices, law enforce-
ment buildings, and businesses of licensed firearms 
dealers. 
(2) VA OUTREACH.—The Secretary of Veterans 
Affairs, in consultation with the Attorney General, 
shall carry out an outreach program and develop a 
communications strategy to provide to veterans in-
formation regarding the amnesty period and reg-
istering a firearm during the period, including by 
posting notices in facilities of the Department of 
Veterans Affairs and on the Internet website of the 
Department. 
(3) FORMS.—The Attorney General shall make 
available any forms necessary for registering a fire-
arm in the National Firearms Registration and 
Transfer Record. To the extent feasible, the Attor-
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ney General shall make such forms available in the 
locations referred to in paragraphs (1) and (2) and 
through the Internet website for the Bureau of Alco-
hol, Tobacco, Firearms, and Explosives. 
(4) MAILBOX RULE.—For purposes of this sec-
tion, the Attorney General shall treat any form that 
is postmarked during the amnesty period as received 
during the amnesty period. 
(g) DEFINITIONS.—In this section: 
(1) AMNESTY PERIOD.—The term ‘‘amnesty pe-
riod’’ means the 180-day period beginning on the 
date that is 90 days after the date of the enactment 
of this Act. 
(2) FIREARM.—The term ‘‘firearm’’ has the 
meaning given the term in section 5845 of the Inter-
nal Revenue Code of 1986, except that the term 
does not include— 
(A) any device described in subsection 
(f)(1) of such section; or 
(B) any combination of parts— 
(i) designed or intended for use in 
converting any device into a device de-
scribed in subparagraph (A); or 
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(ii) from which a device described in 
subparagraph (A) may be readily assem-
bled. 
(3) APPLICABLE VETERAN.—The term ‘‘appli-
cable veteran’’ means, with respect to a firearm, the 
veteran referred to in subsection (b)(1) with respect 
to the firearm. 
(4) VETERAN.—The term ‘‘veteran’’ has the 
meaning given such term in section 101(2) of title 
38, United States Code. 
(5) FAMILY.— 
(A) IN
GENERAL.—The term ‘‘family’’ 
means, with respect to a veteran, any grand-
parent of the veteran or of any spouse of the 
veteran, any lineal descendant of any such 
grandparent, and any spouse of any such lineal 
descendant. 
(B) SPECIAL
RULES.—For purposes of 
subparagraph (A): 
(i) A spouse of an individual who is 
legally separated from the individual under 
a decree of divorce or separate mainte-
nance shall be treated as the spouse of the 
individual. 
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