1589 
individual’s interest to which subparagraph 
(H)(ii) applies shall be distributed within 
10 years after such date.’’. 
(b) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in this 
subsection, the amendments made by this section shall 
apply to distributions with respect to employees who 
die after December 31, 2019. 
(2) COLLECTIVE
BARGAINING
EXCEPTION.—In 
the case of a plan maintained pursuant to 1 or more 
collective bargaining agreements between employee 
representatives and 1 or more employers ratified be-
fore the date of enactment of this Act, the amendments 
made by this section shall apply to distributions with 
respect to employees who die in calendar years begin-
ning after the earlier of— 
(A) the later of— 
(i) the date on which the last of such 
collective bargaining agreements terminates 
(determined without regard to any exten-
sion thereof agreed to on or after the date 
of the enactment of this Act), or 
(ii) December 31, 2019, or 
(B) December 31, 2021.
1590 
For purposes of subparagraph (A)(i), any plan 
amendment made pursuant to a collective bargaining 
agreement relating to the plan which amends the plan 
solely to conform to any requirement added by this 
section shall not be treated as a termination of such 
collective bargaining agreement. 
(3) GOVERNMENTAL PLANS.—In the case of a 
governmental plan (as defined in section 414(d) of the 
Internal Revenue Code of 1986), paragraph (1) shall 
be applied by substituting ‘‘December 31, 2021’’ for 
‘‘December 31, 2019’’. 
(4) EXCEPTION FOR CERTAIN EXISTING ANNUITY 
CONTRACTS.— 
(A) IN GENERAL.—The amendments made 
by this section shall not apply to a qualified an-
nuity which is a binding annuity contract in ef-
fect on the date of enactment of this Act and at 
all times thereafter. 
(B) QUALIFIED ANNUITY.—For purposes of 
this paragraph, the term ‘‘qualified annuity’’ 
means, with respect to an employee, an annu-
ity— 
(i) which is a commercial annuity (as 
defined in section 3405(e)(6) of the Internal 
Revenue Code of 1986);
1591 
(ii) under which the annuity payments 
are made over the life of the employee or 
over the joint lives of such employee and a 
designated beneficiary (or over a period not 
extending beyond the life expectancy of such 
employee or the joint life expectancy of such 
employee and a designated beneficiary) in 
accordance with the regulations described in 
section 401(a)(9)(A)(ii) of such Code (as in 
effect before such amendments) and which 
meets the other requirements of section 
401(a)(9) of such Code (as so in effect) with 
respect to such payments; and 
(iii) with respect to which— 
(I) annuity payments to the em-
ployee have begun before the date of en-
actment of this Act, and the employee 
has made an irrevocable election before 
such date as to the method and amount 
of the annuity payments to the em-
ployee or any designated beneficiaries; 
or 
(II) if subclause (I) does not 
apply, the employee has made an ir-
revocable election before the date of en-
1592 
actment of this Act as to the method 
and amount of the annuity payments 
to the employee or any designated 
beneficiaries. 
(5) EXCEPTION FOR CERTAIN BENEFICIARIES.— 
(A) IN GENERAL.—If an employee dies be-
fore the effective date, then, in applying the 
amendments made by this section to such em-
ployee’s designated beneficiary who dies after 
such date— 
(i) such amendments shall apply to 
any beneficiary of such designated bene-
ficiary; and 
(ii) the designated beneficiary shall be 
treated as an eligible designated beneficiary 
for 
purposes 
of 
applying 
section 
401(a)(9)(H)(ii) of the Internal Revenue 
Code of 1986 (as in effect after such amend-
ments). 
(B) EFFECTIVE DATE.—For purposes of this 
paragraph, the term ‘‘effective date’’ means the 
first day of the first calendar year to which the 
amendments made by this section apply to a 
plan with respect to employees dying on or after 
such date.
1593 
SEC. 402. INCREASE IN PENALTY FOR FAILURE TO FILE. 
(a) IN GENERAL.—The second sentence of subsection 
(a) of section 6651 of the Internal Revenue Code of 1986 
is amended by striking ‘‘$330’’ and inserting ‘‘$435’’. 
(b) INFLATION ADJUSTMENT.—Section 6651(j)(1) of 
such Code is amended by striking ‘‘$330’’ and inserting 
‘‘$435’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to returns the due date for which (in-
cluding extensions) is after December 31, 2019. 
SEC. 403. INCREASED PENALTIES FOR FAILURE TO FILE RE-
TIREMENT PLAN RETURNS. 
(a) IN GENERAL.—Subsection (e) of section 6652 of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘$25’’ and inserting ‘‘$250’’; and 
(2) 
by 
striking 
‘‘$15,000’’ 
and 
inserting 
‘‘$150,000’’. 
(b) ANNUAL REGISTRATION STATEMENT AND NOTIFI-
CATION OF CHANGES.—Subsection (d) of section 6652 of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘$1’’ both places it appears in 
paragraphs (1) and (2) and inserting ‘‘$10’’; 
(2) by striking ‘‘$5,000’’ in paragraph (1) and 
inserting ‘‘$50,000’’; and 
(3) by striking ‘‘$1,000’’ in paragraph (2) and 
inserting ‘‘$10,000’’.
1594 
(c) FAILURE TO PROVIDE NOTICE.—Subsection (h) of 
section 6652 of the Internal Revenue Code of 1986 is 
amended— 
(1) by striking ‘‘$10’’ and inserting ‘‘$100’’; and 
(2) 
by 
striking 
‘‘$5,000’’ 
and 
inserting 
‘‘$50,000’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to returns, statements, and notifications 
required to be filed, and notices required to be provided, 
after December 31, 2019. 
SEC. 404. INCREASE INFORMATION SHARING TO ADMIN-
ISTER EXCISE TAXES. 
(a) IN GENERAL.—Section 6103(o) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(3) TAXES IMPOSED BY SECTION 4481.—Returns 
and return information with respect to taxes imposed 
by section 4481 shall be open to inspection by or dis-
closure to officers and employees of United States 
Customs and Border Protection of the Department of 
Homeland Security whose official duties require such 
inspection or disclosure for purposes of administering 
such section.’’. 
(b) CONFORMING AMENDMENTS.—Paragraph (4) of 
section 6103(p) of the Internal Revenue Code of 1986 is
1595 
amended by striking ‘‘or (o)(1)(A)’’ each place it appears 
and inserting ‘‘, (o)(1)(A), or (o)(3)’’. 
TITLE V—TAX RELIEF FOR 
CERTAIN CHILDREN 
SEC. 501. MODIFICATION OF RULES RELATING TO THE TAX-
ATION OF UNEARNED INCOME OF CERTAIN 
CHILDREN. 
(a) IN GENERAL.—Section 1(j) of the Internal Revenue 
Code of 1986 is amended by striking paragraph (4). 
(b) COORDINATION WITH ALTERNATIVE MINIMUM 
TAX.—Section 55(d)(4)(A) of the Internal Revenue Code of 
1986 is amended by striking ‘‘and’’ at the end of clause 
(i)(II), by striking the period at the end of clause (ii)(III) 
and inserting ‘‘, and’’, and by adding at the end the fol-
lowing new clause: 
‘‘(iii) subsection (j) of section 59 shall 
not apply.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendment made by subsection 
(a) shall apply to taxable years beginning after De-
cember 31, 2019. 
(2) COORDINATION WITH ALTERNATIVE MINIMUM 
TAX.—The amendment made by subsection (b) shall
1596 
apply to taxable years beginning after December 31, 
2017. 
(3) ELECTIVE
RETROACTIVE
APPLICATION.—A 
taxpayer may elect (at such time and in such manner 
as the Secretary of the Treasury (or the Secretary’s 
designee) may provide) for the amendment made by 
subsection (a) to also apply to taxable years of the 
taxpayer which begin in 2018, 2019, or both (as spec-
ified by the taxpayer in such election). 
TITLE VI—ADMINISTRATIVE 
PROVISIONS 
SEC. 601. PROVISIONS RELATING TO PLAN AMENDMENTS. 
(a) IN GENERAL.—If this section applies to any retire-
ment plan or contract amendment— 
(1) such retirement plan or contract shall be 
treated as being operated in accordance with the 
terms of the plan during the period described in sub-
section (b)(2)(A); and 
(2) except as provided by the Secretary of the 
Treasury (or the Secretary’s delegate), such retirement 
plan shall not fail to meet the requirements of section 
411(d)(6) of the Internal Revenue Code of 1986 and 
section 204(g) of the Employee Retirement Income Se-
curity Act of 1974 by reason of such amendment. 
(b) AMENDMENTS TO WHICH SECTION APPLIES.—
1597 
(1) IN GENERAL.—This section shall apply to 
any amendment to any retirement plan or annuity 
contract which is made— 
(A) pursuant to any amendment made by 
this Act or pursuant to any regulation issued by 
the Secretary of the Treasury or the Secretary of 
Labor (or a delegate of either such Secretary) 
under this Act; and 
(B) on or before the last day of the first 
plan year beginning on or after January 1, 
2022, or such later date as the Secretary of the 
Treasury may prescribe. 
In the case of a governmental plan (as defined in sec-
tion 414(d) of the Internal Revenue Code of 1986), or 
an applicable collectively bargained plan in the case 
of section 401 (and the amendments made thereby), 
this paragraph shall be applied by substituting 
‘‘2024’’ for ‘‘2022’’. For purposes of the preceding sen-
tence, the term ‘‘applicable collectively bargained 
plan’’ means a plan maintained pursuant to 1 or 
more collective bargaining agreements between em-
ployee representatives and 1 or more employers rati-
fied before the date of enactment of this Act. 
(2) CONDITIONS.—This section shall not apply to 
any amendment unless—
1598 
(A) during the period— 
(i) beginning on the date the legislative 
or regulatory amendment described in para-
graph (1)(A) takes effect (or in the case of 
a plan or contract amendment not required 
by such legislative or regulatory amend-
ment, the effective date specified by the 
plan); and 
(ii) ending on the date described in 
paragraph (1)(B) (as modified by the sec-
ond sentence of paragraph (1)) (or, if ear-
lier, the date the plan or contract amend-
ment is adopted), 
the plan or contract is operated as if such plan 
or contract amendment were in effect; and 
(B) such plan or contract amendment ap-
plies retroactively for such period. 
DIVISION P—OTHER MATTER 
TITLE I—PLATTE RIVER RECOV-
ERY IMPLEMENTATION PRO-
GRAM 
SEC. 101. SHORT TITLE. 
This title may be cited as the ‘‘Temporary Relief from 
Certain ERISA Requirements Act of 2020’’.
1599 
SEC. 102. PURPOSE. 
The purpose of this Act is to authorize the Secretary 
of the Interior, acting through the Commissioner of Rec-
lamation and in partnership with the States, other Federal 
agencies, and other non-Federal entities, to continue the co-
operative effort among the Federal and non-Federal entities 
through the continued implementation of the Platte River 
Recovery Implementation Program First Increment Exten-
sion for threatened and endangered species in the Central 
and Lower Platte River Basin without creating Federal 
water rights or requiring the grant of water rights to Fed-
eral entities. 
SEC. 103. DEFINITIONS. 
In this Act: 
(1) AGREEMENT.—The term ‘‘Agreement’’ means 
the Platte River Recovery Implementation Program 
Cooperative Agreement entered into by the Governors 
of the States and the Secretary, including an amend-
ment or addendum to the Agreement to extend the 
Program. 
(2) FIRST INCREMENT.—The term ‘‘First Incre-
ment’’ means the Program’s first 13 years from Janu-
ary 1, 2007 through December 31, 2019. 
(3) FIRST
INCREMENT
EXTENSION.—The term 
‘‘First Increment Extension’’ means the extension of
1600 
the Program for 13 years from January 1, 2020 
through December 31, 2032. 
(4) GOVERNANCE COMMITTEE.—The term ‘‘Gov-
ernance Committee’’ means the governance committee 
established under the Agreement and composed of 
members from the States, the Federal Government, en-
vironmental interests, and water users. 
(5) INTEREST IN LAND OR WATER.—The term 
‘‘interest in land or water’’ includes fee title, short- 
or long-term easement, lease, or other contractual ar-
rangement that is determined to be necessary by the 
Secretary to implement the land and water compo-
nents of the Program. 
(6) PROGRAM.—The term ‘‘Program’’ means the 
Platte River Recovery Implementation Program es-
tablished under the Agreement and continued under 
an amendment or addendum to the Agreement. 
(7) PROJECT OR ACTIVITY.—The term ‘‘project or 
activity’’ means— 
(A) the planning, design, permitting, or 
other compliance activity, construction, construc-
tion management, operation, maintenance, and 
replacement of a facility; 
(B) the acquisition of an interest in land or 
water;
1601 
(C) habitat restoration; 
(D) research and monitoring; 
(E) program administration; and 
(F) any other activity that is determined to 
be necessary by the Secretary to carry out the 
Program. 
(8) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Interior, acting through the Com-
missioner of Reclamation. 
(9) STATES.—The term ‘‘States’’ means the 
States of Colorado, Nebraska, and Wyoming. 
SEC. 104. PLATTE RIVER RECOVERY IMPLEMENTATION PRO-
GRAM. 
(a) IMPLEMENTATION OF PROGRAM.— 
(1) IN GENERAL.—The Secretary, in cooperation 
with the Governance Committee, may— 
(A) participate in the Program; and 
(B) carry out any projects and activities 
that are designated for implementation during 
the First Increment Extension. 
(2) AUTHORITY OF THE SECRETARY.—For the 
purposes of carrying out this section, the Secretary, 
in cooperation with the Governance Committee, 
may—
1602 
(A) enter into agreements and contracts 
with Federal and non-Federal entities; 
(B) acquire interests in land, water, and fa-
cilities from willing sellers without the use of 
eminent domain; 
(C) subsequently transfer any interests ac-
quired under subparagraph (B); and 
(D) accept or provide grants. 
(b) COST-SHARING CONTRIBUTIONS.— 
(1) IN GENERAL.—As provided in the Agreement, 
the States shall contribute not less than 50 percent of 
the total contributions necessary to carry out the Pro-
gram. 
(2) NON-FEDERAL
CONTRIBUTIONS.—The fol-
lowing contributions shall constitute the States’ share 
of the Program: 
(A) An additional $28,000,000 in non-Fed-
eral funds, with the balance of funds remaining 
to be contributed to be adjusted for inflation on 
October 1 of the year after the date of enactment 
of this Act and each October 1 thereafter. 
(B) Additional credit for contributions of 
water or land for the purposes of implementing 
the Program, as determined to be appropriate by 
the Secretary.
1603 
(3) IN-KIND CONTRIBUTIONS.—The Secretary or 
the States may elect to provide a portion of the Fed-
eral share or non-Federal share, respectively, in the 
form of in-kind goods or services, if the contribution 
of goods or services is approved by the Governance 
Committee, as provided in Attachment 1 of the Agree-
ment. 
(c) AUTHORITY TO MODIFY PROGRAM.—The Program 
may be modified or amended before the completion of the 
First Increment Extension if the Secretary and the States 
determine that the modifications are consistent with the 
purposes of the Program. 
(d) EFFECT.— 
(1) EFFECT ON RECLAMATION LAWS.—No action 
carried out under this section shall, with respect to 
the acreage limitation provisions of the reclamation 
laws— 
(A) be considered in determining whether a 
district (as the term is defined in section 202 of 
the Reclamation Reform Act of 1982 (43 U.S.C. 
390bb)) has discharged the obligation of the dis-
trict to repay the construction cost of project fa-
cilities used to make irrigation water available 
for delivery to land in the district;
1604 
(B) serve as the basis for reinstating acre-
age limitation provisions in a district that has 
completed payment of the construction obliga-
tions of the district; or 
(C) serve as the basis for increasing the con-
struction repayment obligation of the district, 
which would extend the period during which the 
acreage limitation provisions would apply. 
(2) EFFECT ON WATER RIGHTS.—Nothing in this 
section— 
(A) creates Federal water rights; or 
(B) requires the grant of water rights to 
Federal entities. 
(e) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN GENERAL.—There is authorized to be ap-
propriated to carry out projects and activities under 
this section an additional $78,000,000 as adjusted 
under paragraph (3). 
(2) 
NONREIMBURSABLE
FEDERAL
EXPENDI-
TURES.—Any amounts to be expended under para-
graph (1) shall be considered nonreimbursable Federal 
expenditures. 
(3) ADJUSTMENT.—The balance of funds remain-
ing to be expended shall be adjusted for inflation on
1605 
October 1 of the year after the date of enactment of 
this Act and each October 1 thereafter. 
(4) AVAILABILITY OF FUNDS.—At the end of each 
fiscal year, any unexpended funds for projects and ac-
tivities made available under paragraph (1) shall be 
retained for use in future fiscal years to implement 
projects and activities under the Program. Any unex-
pended funds appropriated during the First Incre-
ment shall be retained and carried over from the First 
Increment into the First Increment Extension. 
(f) TERMINATION OF AUTHORITY.—The authority for 
the Secretary to implement the First Increment Extension 
shall terminate on September 30, 2033. 
TITLE II—GREAT LAKES 
SEC. 
201. 
GREAT 
LAKES 
MONITORING, 
ASSESSMENT, 
SCIENCE, AND RESEARCH. 
(a) DEFINITIONS.—In this section: 
(1) DIRECTOR.—The term ‘‘Director’’ means the 
Director of the United States Geological Survey. 
(2) GREAT
LAKES
BASIN.—The term ‘‘Great 
Lakes Basin’’ means the air, land, water, and living 
organisms in the United States within the drainage 
basin of the Saint Lawrence River at and upstream 
from the point at which such river and the Great
1606 
Lakes become the international boundary between 
Canada and the United States. 
(b) FINDINGS.—Congress finds the following: 
(1) The Great Lakes support a diverse ecosystem, 
on which the vibrant and economically valuable Great 
Lakes fisheries depend. 
(2) To continue successful fisheries management 
and coordination, as has occurred since signing of the 
Convention on Great Lakes Fisheries between the 
United States and Canada on September 10, 1954, 
management of the ecosystem and its fisheries require 
sound, reliable science, and the use of modern sci-
entific technologies. 
(3) Fisheries research is necessary to support 
multi-jurisdictional fishery management decisions 
and actions regarding recreational and sport fishing, 
commercial fisheries, tribal harvest, allocation deci-
sions, and fish stocking activities. 
(4) President Richard Nixon submitted, and the 
Congress approved, Reorganization Plan No. 4 (84 
Stat. 2090), conferring science activities and manage-
ment of marine fisheries to the National Oceanic and 
Atmospheric Administration. 
(5) Reorganization Plan No. 4 expressly excluded 
fishery research activities within the Great Lakes
1607 
from the transfer, retaining management and sci-
entific research duties within the already-established 
jurisdictions under the 1954 Convention on Great 
Lakes Fisheries, including those of the Great Lakes 
Fishery Commission and the Department of the Inte-
rior. 
(c) MONITORING, ASSESSMENT, SCIENCE, AND RE-
SEARCH.— 
(1) IN
GENERAL.—The Director may conduct 
monitoring, assessment, science, and research, in sup-
port of the binational fisheries within the Great Lakes 
Basin. 
(2) SPECIFIC AUTHORITIES.—The Director shall, 
under paragraph (1)— 
(A) execute a comprehensive, multi-lake, 
freshwater fisheries science program; 
(B) coordinate with and work cooperatively 
with regional, State, tribal, and local govern-
ments; and 
(C) consult with other interested entities 
groups, including academia and relevant Cana-
dian agencies. 
(3) INCLUDED
RESEARCH.—To properly serve 
the needs of fisheries managers, monitoring, assess-
1608 
ment, science, and research under this section may 
include— 
(A) deepwater ecosystem sciences; 
(B) biological and food-web components; 
(C) fish movement and behavior investiga-
tions; 
(D) fish population structures; 
(E) fish habitat investigations; 
(F) invasive species science; 
(G) use of existing, new, and experimental 
biological assessment tools, equipment, vessels, 
other scientific instrumentation and laboratory 
capabilities necessary to support fishery manage-
ment decisions; and 
(H) studies to assess impacts on Great 
Lakes Fishery resources. 
(4) SAVINGS CLAUSE.—Nothing in this section is 
intended or shall be construed to impede, supersede, 
or alter the authority of the Great Lakes Fishery 
Commission, States, and Indian tribes under the Con-
vention on Great Lakes Fisheries between the United 
States of America and Canada on September 10, 
1954, and the Great Lakes Fishery Act of 1956 (16 
U.S.C. 931 et seq.).
1609 
(d) AUTHORIZATION OF APPROPRIATIONS.—For each 
of fiscal years 2021 through 2025, there is authorized to 
be appropriated $15,000,000 to carry out this section. 
TITLE 
III—MORRIS 
K. 
UDALL 
AND 
STEWART 
L. 
UDALL 
FOUNDATION 
SEC. 301. FINDINGS. 
Congress finds the following: 
(1) Since 1999, the Morris K. Udall and Stewart 
L. Udall Foundation (referred to in this Act as the 
‘‘Foundation’’) has operated the Parks in Focus pro-
gram to provide opportunities for the youth of the 
United States to learn about and experience the Na-
tion’s parks and wilderness, and other outdoor areas. 
(2) Since 2001, the Foundation has conducted 
research and provided education and training to Na-
tive American and Alaska Native professionals and 
leaders on Native American and Alaska Native health 
care issues and tribal public policy through the Na-
tive Nations Institute for Leadership, Management, 
and Policy. 
(3) The Foundation is committed to continuing 
to make a substantial contribution toward public pol-
icy in the future by—
1610 
(A) playing a significant role in developing 
the next generation of environmental, public 
health, public lands, natural resource, and Na-
tive American leaders; and 
(B) working with current leaders to im-
prove collaboration and decision-making on chal-
lenging environmental, energy, public health, 
and related economic problems and tribal gov-
ernance and economic development issues. 
SEC. 302. DEFINITIONS. 
(a) IN GENERAL.—Section 4 of the Morris K. Udall 
and Stewart L. Udall Foundation Act (20 U.S.C. 5602) is 
amended— 
(1) in paragraph (2), by striking ‘‘the Udall 
Center for Studies in Public Policy established at the 
University of Arizona in 1987’’ and inserting ‘‘the 
Udall Center for Studies in Public Policy established 
in 1987 at the University of Arizona, and includes 
the Native Nations Institute’’; 
(2) by striking paragraph (6); 
(3) by redesignating paragraphs (3) through (5), 
(8), and (9) as paragraphs (4) through (6), (11), and 
(12), respectively; 
(4) by inserting after paragraph (2) the fol-
lowing:
1611 
‘‘(3) the term ‘collaboration’ means to work in 
partnership with other entities for the purpose of— 
‘‘(A) resolving disputes; 
‘‘(B) addressing issues that may cause or 
result in disputes; or 
‘‘(C) streamlining and enhancing Federal, 
State, or tribal environmental and natural re-
source decision-making processes or procedures 
that may result in a dispute or conflict;’’; 
(5) in paragraph (7), by striking ‘‘section 
1201(a)’’ and inserting ‘‘section 101(a)’’; 
(6) by inserting after paragraph (7) the fol-
lowing: 
‘‘(8) the term ‘National Center’ means the John 
S. McCain III National Center for Environmental 
Conflict Resolution established pursuant to section 
7(a)(1)(B);’’; and 
(7) by inserting after paragraph (8), as added by 
paragraph (6), the following: 
‘‘(9) the term ‘Nation’s parks and wilderness’ 
means units of the National Park System and compo-
nents of the National Wilderness Preservation System; 
‘‘(10) the term ‘Native Nations Institute’ means 
the Native Nations Institute for Leadership, Manage-
1612 
ment, and Policy established at the University of Ari-
zona in 2001;’’. 
(b) CONFORMING AMENDMENT.—Section 3(5)(B) of the 
Morris K. Udall and Stewart L. Udall Foundation Act (20 
U.S.C. 5601(5)(B)) is amended by striking ‘‘the United 
States Institute for Environmental Conflict Resolution’’ 
and inserting ‘‘the National Center (previously known as 
the United States Institute for Environmental Conflict Res-
olution)’’. 
(c) REFERENCES TO UNITED STATES INSTITUTE FOR 
ENVIRONMENTAL CONFLICT RESOLUTION.—Any reference 
to the United States Institute for Environmental Conflict 
Resolution in any Federal law, Executive Order, rule, dele-
gation of authority, or document shall be construed to refer 
to the John S. McCain III National Center for Environ-
mental Conflict Resolution established under section 
7(a)(1)(B) of the Morris K. Udall and Stewart L. Udall 
Foundation Act (20 U.S.C. 5605(a)(1)(B)). 
SEC. 303. ESTABLISHMENT OF MORRIS K. UDALL AND STEW-
ART L. UDALL FOUNDATION. 
Section 5(e) of the Morris K. Udall and Stewart L. 
Udall Foundation Act (20 U.S.C. 5603(e)) is amended by 
striking ‘‘Arizona.’’ and inserting ‘‘Arizona and the Dis-
trict of Columbia.’’.
1613 
SEC. 304. PURPOSE OF THE FOUNDATION. 
Section 6 of the Morris K. Udall and Stewart L. Udall 
Foundation Act (20 U.S.C. 5604) is amended— 
(1) in paragraph (4), by striking ‘‘establish a 
Program for Environmental Policy Research and En-
vironmental Conflict Resolution and Training at the 
Center’’ and inserting ‘‘establish a program for envi-
ronmental policy research at the Center and a pro-
gram for environmental conflict resolution and train-
ing at the National Center’’; 
(2) in paragraph (5), by inserting ‘‘, natural re-
source, conflict resolution,’’ after ‘‘environmental’’; 
(3) in paragraph (7)— 
(A) by inserting ‘‘at the Native Nations In-
stitute’’ after ‘‘develop resources’’; and 
(B) by inserting ‘‘providing education to 
and’’ after ‘‘policy, by’’; and 
(4) in paragraph (8)— 
(A) by striking ‘‘United States Institute for 
Environmental Conflict Resolution’’ and insert-
ing ‘‘John S. McCain III National Center for 
Environmental Conflict Resolution’’; and 
(B) by striking ‘‘resolve environmental’’ and 
inserting ‘‘resolve environmental issues, conflicts, 
and’’.
1614 
SEC. 305. AUTHORITY OF THE FOUNDATION. 
Section 7 of the Morris K. Udall and Stewart L. Udall 
Foundation Act (20 U.S.C. 5605) is amended— 
(1) in subsection (a)— 
(A) in paragraph (1)— 
(i) by striking subparagraphs (A) 
through (C) and inserting the following: 
‘‘(A) GENERAL
PROGRAMMING
AUTHOR-
ITY.—The Foundation is authorized to identify 
and conduct, directly or by contract, such pro-
grams, activities, and services as the Foundation 
considers appropriate to carry out the purposes 
described in section 6, which may include— 
‘‘(i) awarding scholarships, fellowships, 
internships, and grants, by national com-
petition, to eligible individuals, as deter-
mined by the Foundation and in accord-
ance with paragraphs (2), (3), and (4), for 
study in fields related to the environment or 
Native American and Alaska Native health 
care and tribal policy; 
‘‘(ii) funding the Center to carry out 
and manage other programs, activities, and 
services; and 
‘‘(iii) other education programs that 
the Board determines are consistent with
1615 
the purposes for which the Foundation is es-
tablished.’’; 
(ii) by redesignating subparagraph (D) 
as subparagraph (B); and 
(iii) in subparagraph (B), as redesig-
nated— 
(I) in the subparagraph heading, 
by striking ‘‘INSTITUTE FOR ENVIRON-
MENTAL CONFLICT RESOLUTION’’ and 
inserting ‘‘JOHN
S. MCCAIN
III
NA-
TIONAL CENTER FOR ENVIRONMENTAL 
CONFLICT RESOLUTION’’; 
(II) in clause (i)— 
(aa) in subclause (I), by 
striking ‘‘United States Institute 
for Environmental Conflict Reso-
lution’’ and inserting ‘‘John S. 
McCain III National Center for 
Environmental Conflict Resolu-
tion’’; and 
(bb) in subclause (II)— 
(AA) by inserting ‘‘col-
laboration,’’ 
after 
‘‘medi-
ation,’’; and
1616 
(BB) by striking ‘‘to re-
solve 
environmental 
dis-
putes.’’ and inserting the fol-
lowing: ‘‘to resolve— 
‘‘(aa) 
environmental 
dis-
putes; and 
‘‘(bb) Federal, State, or trib-
al environmental or natural re-
source decision-making processes 
or procedures that may result in a 
dispute or conflict that may cause 
or result in disputes.’’; and 
(III) in clause (ii), by inserting 
‘‘collaboration,’’ after ‘‘mediation,’’; 
(B) by striking paragraph (5); 
(C) by redesignating paragraphs (6) and 
(7) as paragraphs (7) and (8), respectively; 
(D) by inserting after paragraph (4) the fol-
lowing: 
‘‘(5) PARKS IN FOCUS.—The Foundation shall— 
‘‘(A) identify and invite the participation 
of youth throughout the United States to enjoy 
the Nation’s parks and wilderness and other out-
door areas, in an education program intended to
1617 
carry out the purpose of paragraphs (1) and (2) 
of section 6; and 
‘‘(B) provide training and education pro-
grams and activities to teach Federal employees, 
natural resource professionals, elementary and 
secondary school educators, and others to work 
with youth to promote the use and enjoyment of 
the Nation’s parks and wilderness and other out-
door areas. 
‘‘(6) SPECIFIC
PROGRAMS.—The Foundation 
shall assist in the development and implementation of 
programs at the Center— 
‘‘(A) to provide for an annual meeting of 
experts to discuss contemporary environmental 
issues; 
‘‘(B) to conduct environmental policy re-
search; and 
‘‘(C) to promote dialogue with visiting pol-
icymakers on environmental, natural resource, 
and public lands issues.’’; 
(E) in paragraph (7), as redesignated by 
subparagraph (C), by striking ‘‘Morris K. 
Udall’s papers’’ and inserting ‘‘the papers of 
Morris K. Udall and Stewart L. Udall’’; and 
(F) by adding at the end the following:
1618 
‘‘(9) NATIVE NATIONS INSTITUTE.—The Founda-
tion shall provide direct or indirect assistance to the 
Native Nations Institute from the annual appropria-
tions to the Trust Fund in such amounts as Congress 
may direct to conduct research and provide education 
and training to Native American and Alaska Native 
professionals and leaders on Native American and 
Alaska Native health care issues and tribal public 
policy issues as provided in section 6(7).’’; 
(2) by striking subsection (c) and inserting the 
following: 
‘‘(c) PROGRAM PRIORITIES.— 
‘‘(1) IN GENERAL.—The Foundation shall deter-
mine the priority of the programs to be carried out 
under this Act and the amount of funds to be allo-
cated for such programs from the funds earned annu-
ally from the interest derived from the investment of 
the Trust Fund, subject to paragraph (2). 
‘‘(2) LIMITATIONS.—In determining the amount 
of funds to be allocated for programs carried out 
under this Act for a year— 
‘‘(A) not less than 50 percent of such an-
nual interest earnings shall be utilized for the 
programs set forth in paragraphs (2), (3), (4), 
and (5) of subsection (a);
1619 
‘‘(B) not more than 17.5 percent of such an-
nual interest earnings shall be allocated for sala-
ries and other administrative purposes; and 
‘‘(C) not less than 20 percent of such an-
nual interest earnings shall be appropriated to 
the Center for activities under paragraphs (7) 
and (8) of subsection (a).’’; and 
(3) by adding at the end the following: 
‘‘(d) DONATIONS.—Any funds received by the Founda-
tion in the form of donations or grants, as well as any unex-
pended earnings on interest from the Trust Fund that is 
carried forward from prior years— 
‘‘(1) shall not be included in the calculation of 
the funds available for allocations pursuant to sub-
section (c); and 
‘‘(2) shall be available to carry out the provi-
sions of this Act as the Board determines to be nec-
essary and appropriate.’’. 
SEC. 306. ENVIRONMENTAL DISPUTE RESOLUTION FUND. 
Section 10(b) of the Morris K. Udall and Stewart L. 
Udall Foundation Act (20 U.S.C. 5607a(b)) is amended by 
striking ‘‘Institute’’ and inserting ‘‘National Center’’.
1620 
SEC. 307. USE OF THE NATIONAL CENTER BY A FEDERAL 
AGENCY OR OTHER ENTITY. 
Section 11 of the Morris K. Udall and Stewart L. 
Udall Foundation Act (20 U.S.C. 5607b) is amended— 
(1) in the section heading, by striking ‘‘THE IN-
STITUTE’’ and inserting ‘‘THE
NATIONAL
CEN-
TER’’; 
(2) in subsection (a)— 
(A) by striking ‘‘Institute’’ and inserting 
‘‘National Center’’; 
(B) by inserting ‘‘collaboration,’’ after ‘‘me-
diation,’’; and 
(C) by striking ‘‘resources.’’ and inserting 
‘‘resources, or with a Federal, State, or tribal 
process or procedure that may result in a dis-
pute or conflict.’’; 
(3) in subsection (b)(1), by striking ‘‘Institute’’ 
and inserting ‘‘National Center’’; 
(4) in subsection (c)— 
(A) in paragraph (1), by striking ‘‘Insti-
tute’’ and inserting ‘‘National Center’’; 
(B) in paragraph (2)(C), by inserting ‘‘me-
diation, collaboration, and’’ after ‘‘agree to’’; and 
(C) in paragraph (3)(A), by striking ‘‘Insti-
tute’’ and inserting ‘‘National Center’’;
1621 
(5) in each of paragraphs (1)(A) and (2) of sub-
section (d), by striking ‘‘Institute’’ and inserting 
‘‘National Center’’; 
(6) in each of paragraphs (1) and (2) of sub-
section (e), by striking ‘‘Institute’’ and inserting ‘‘Na-
tional Center’’; and 
(7) in subsection (f), by striking ‘‘Institute’’ and 
inserting ‘‘National Center’’. 
SEC. 308. ADMINISTRATIVE PROVISIONS. 
Section 12 of the Morris K. Udall and Stewart L. 
Udall Foundation Act (20 U.S.C. 5608) is amended— 
(1) in subsection (a)— 
(A) in paragraph (4), by striking ‘‘accept, 
hold, administer, and utilize gifts’’ and inserting 
‘‘accept, hold, solicit, administer, and utilize do-
nations, grants, and gifts’’; and 
(B) in paragraph (7), by striking ‘‘in the 
District of Columbia or its environs’’ and insert-
ing ‘‘in the District of Columbia and Tucson, 
Arizona, or their environs’’; and 
(2) in subsection (b), by striking ‘‘, with the ex-
ception of paragraph (4), apply to the Institute’’ and 
inserting ‘‘apply to the National Center’’.
1622 
SEC. 309. AUTHORIZATION OF APPROPRIATIONS. 
Section 13 of the Morris K. Udall and Stewart L. 
Udall Foundation Act (20 U.S.C. 5609) is amended— 
(1) in subsection (a), by striking ‘‘$40,000,000’’ 
and inserting ‘‘$2,000,000 for each of fiscal years 
2020 through 2023’’; and 
(2) in subsection (b), by striking ‘‘fiscal years 
2004 through 2008’’ and inserting ‘‘fiscal years 2020 
through 2023’’. 
SEC. 310. AUDIT OF THE FOUNDATION. 
Not later than 2 years after the date of enactment of 
this Act, the Inspector General of the Department of the 
Interior shall conduct an audit of the Morris K. Udall and 
Stewart L. Udall Foundation. 
TITLE IV—WHITE HORSE HILL 
NATIONAL GAME PRESERVE 
SEC. 401. SHORT TITLE. 
This title may be cited as the ‘‘White Horse Hill Na-
tional Game Preserve Designation Act’’. 
SEC. 402. DESIGNATION OF WHITE HORSE HILL NATIONAL 
GAME PRESERVE, NORTH DAKOTA. 
(a) REDESIGNATION.—The first section of the Act of 
March 3, 1931 (46 Stat. 1509, chapter 439; 16 U.S.C. 
674a), is amended by striking ‘‘Sullys Hill National Game 
Preserve’’ and inserting ‘‘White Horse Hill National Game 
Preserve’’.
1623 
(b) CONFORMING AMENDMENT.—Section 2 of the Act 
of March 3, 1931 (46 Stat. 1509, chapter 439; 16 U.S.C. 
674b), is amended by striking ‘‘Sullys Hill National Game 
Preserve’’ and inserting ‘‘White Horse Hill National Game 
Preserve’’. 
(c) REFERENCES.—Any reference in a law, map, regu-
lation, document, paper, or other record of the United 
States to the Sullys Hill National Game Preserve shall be 
considered to be a reference to the ‘‘White Horse Hill Na-
tional Game Preserve’’. 
TITLE V—PITTMAN-ROBERTSON 
FUND 
SEC. 501. MODERNIZING THE PITTMAN-ROBERTSON FUND 
FOR TOMORROW’S NEEDS. 
(a) SHORT TITLE.—This title may be cited as the 
‘‘Modernizing the Pittman-Robertson Fund for Tomorrow’s 
Needs Act’’. 
(b) PURPOSE.—The first section of the Pittman-Rob-
ertson Wildlife Restoration Act (16 U.S.C. 669) is amended 
by adding at the end the following: ‘‘One of the purposes 
of this Act is to provide financial and technical assistance 
to the States for the promotion of hunting and recreational 
shooting.’’. 
(c) DEFINITIONS.—Section 2 of the Pittman-Robertson 
Wildlife Restoration Act (16 U.S.C. 669a) is amended—
1624 
(1) by redesignating paragraphs (2) through (9) 
as paragraphs (4) through (11), respectively; and 
(2) by inserting after paragraph (1) the fol-
lowing: 
‘‘(2) for the purposes of determining the number 
of paid hunting-license holders in a State, the term 
‘fiscal year’ means the fiscal year or license year of 
the State; 
‘‘(3) the term ‘hunter recruitment and rec-
reational shooter recruitment’ means any activity or 
project to recruit or retain hunters and recreational 
shooters, including by— 
‘‘(A) outreach and communications as a 
means— 
‘‘(i) to improve communications with 
hunters, recreational shooters, and the gen-
eral public with respect to hunting and rec-
reational shooting opportunities; 
‘‘(ii) to reduce barriers to participa-
tion in these activities; 
‘‘(iii) to advance the adoption of sound 
hunting and recreational shooting practices; 
‘‘(iv) to promote conservation and the 
responsible use of the wildlife resources of 
the United States; and
1625 
‘‘(v) to further safety in hunting and 
recreational shooting; 
‘‘(B) providing education, mentoring, and 
field demonstrations; 
‘‘(C) enhancing access for hunting and rec-
reational shooting, including through range con-
struction; and 
‘‘(D) providing education to the public 
about the role of hunting and recreational shoot-
ing in funding wildlife conservation;’’. 
(d) APPORTIONMENT OF AVAILABLE AMOUNTS.— 
(1) APPORTIONMENT OF CERTAIN TAXES.—The 
first subsection (c) of section 4 of the Pittman-Robert-
son Wildlife Restoration Act (16 U.S.C. 669c) is 
amended— 
(A) by inserting ‘‘APPORTIONMENT OF REV-
ENUES FROM PISTOLS, REVOLVERS, BOWS, AND 
ARROWS.—’’ after the enumerator; 
(B) by striking ‘‘One-half’’ and inserting 
the following: 
‘‘(1) IN
GENERAL.—Subject to paragraph (2), 
1⁄2’’; 
(C) by striking ‘‘: Provided, That’’ and in-
serting a period;
1626 
(D) by striking ‘‘each State shall be appor-
tioned not more than 3 per centum and not less 
than 1 per centum of such revenues’’ and insert-
ing the following: 
‘‘(2) CONDITION.—The amount apportioned to 
each State under paragraph (1) shall be not greater 
than 3 percent and not less than 1 percent of the reve-
nues described in such paragraph’’; 
(E) by striking ‘‘For the purpose’’ and in-
serting the following: 
‘‘(3) POPULATION
DETERMINATION.—For the 
purpose’’; and 
(F) by adding at the end the following: 
‘‘(4) USE OF FUNDS.—In addition to other uses 
authorized under this Act, amounts apportioned 
under this subsection may be used for hunter recruit-
ment and recreational shooter recruitment.’’. 
(2) TECHNICAL CORRECTION.—Section 4 of the 
Pittman-Robertson Wildlife Restoration Act (16 
U.S.C. 669c) is amended— 
(A) by redesignating the second subsection 
(c) and subsection (d) as subsections (d) and (e), 
respectively; and
1627 
(B) by striking ‘‘subsection (c)’’ in the re-
designated section 4(e)(3) and replacing it with 
‘‘subsection (d), as redesignated’’. 
(e) EXPENDITURES FOR MANAGEMENT OF WILDLIFE 
AREAS AND RESOURCES.—Section 8 of the Pittman-Robert-
son Wildlife Restoration Act (16 U.S.C. 669g) is amend-
ed— 
(1) in subsection (a), in the third sentence, by 
striking ‘‘and public relations’’; and 
(2) in subsection (b), in the first sentence, by 
striking ‘‘, as a part of such program’’. 
(f) FIREARM
AND BOW HUNTER EDUCATION
AND 
SAFETY PROGRAM GRANTS.—Section 10(a)(1)(A) of the 
Pittman-Robertson Wildlife Restoration Act (16 U.S.C. 
669h–1(a)(1)(A)) is amended— 
(1) in clause (iii), by striking ‘‘and’’ at the end; 
and 
(2) by adding at the end the following: 
‘‘(v) the enhancement of hunter recruit-
ment and recreational shooter recruitment; 
and’’. 
(g) MULTISTATE CONSERVATION GRANT PROGRAM.— 
(1) IN GENERAL.—Section 11 of the Pittman- 
Robertson Wildlife Restoration Act (16 U.S.C. 669h– 
2) is amended—
1628 
(A) in subsection (a)(1)— 
(i) by striking ‘‘Not more than’’ and 
inserting the following: 
‘‘(A) IN GENERAL.—Not more than’’; and 
(ii) by adding at the end the following: 
‘‘(B) AVAILABILITY FOR HUNTER AND REC-
REATIONAL SHOOTER GRANTS.—Not more than 
$5,000,000 of the revenues covered into the fund 
from any tax imposed under section 4161(b) of 
the Internal Revenue Code of 1986 for a fiscal 
year shall be available to the Secretary exclu-
sively for making hunter recruitment and rec-
reational shooter recruitment grants that pro-
mote a national hunting and shooting sport re-
cruitment program, including related commu-
nication and outreach activities.’’; 
(B) in the matter preceding subsection 
(b)(3)(A), by striking ‘‘International’’; 
(C) in the matter preceding subsection 
(c)(2)(A)(i), by striking ‘‘International’’; 
(D) in subsection (c)(2)(A)(i), by inserting 
‘‘or to recreational shooting activities’’ after 
‘‘wildlife’’; and 
(E) in subsection (d), by inserting ‘‘or to 
recreational shooting activities’’ after ‘‘wildlife’’.
1629 
(2) STUDY.—Not later than 10 years after the 
date of enactment of this Act, the Secretary of the In-
terior, acting through the Director of the United 
States Fish and Wildlife Service, shall— 
(A) review and evaluate the effects of the 
funds made available under subparagraph (B) of 
section 11(a)(1) of the Pittman-Robertson Wild-
life Restoration Act (16 U.S.C. 669h–2(a)(1)) (as 
added by paragraph (1)(A)(ii)) on funds avail-
able for wildlife conservation; and 
(B) submit a report describing the results of 
the review and evaluation under paragraph (1) 
to— 
(i) the Committee on Environment and 
Public Works of the Senate; and 
(ii) the Committee on Natural Re-
sources of the House of Representatives. 
TITLE VI—JOHN F. KENNEDY 
CENTER 
SEC. 601. SHORT TITLE. 
This title may be cited as the ‘‘John F. Kennedy Cen-
ter Reauthorization Act of 2019’’. 
SEC. 602. AUTHORIZATION OF APPROPRIATIONS. 
Section 13 of the John F. Kennedy Center Act (20 
U.S.C. 76r), as amended by the Department of the Interior,
1630 
Environment, and Related Agencies Appropriations Act, 
2020, is further amended by striking subsections (a) and 
(b) and inserting the following: 
‘‘(a) MAINTENANCE, REPAIR, AND SECURITY.—There 
are authorized to be appropriated to the Board to carry 
out section 4(a)(1)(H)— 
‘‘(1) $25,690,000 for fiscal year 2020; 
‘‘(2) $27,000,000 for fiscal year 2021; 
‘‘(3) $28,000,000 for fiscal year 2022; 
‘‘(4) $29,000,000 for fiscal year 2023; and 
‘‘(5) $30,000,000 for fiscal year 2024. 
‘‘(b) CAPITAL PROJECTS.—There are authorized to be 
appropriated to the Board to carry out subparagraphs (F) 
and (G) of section 4(a)(1)— 
‘‘(1) $17,800,000 for fiscal year 2020; 
‘‘(2) $18,000,000 for fiscal year 2021; 
‘‘(3) $19,000,000 for fiscal year 2022; 
‘‘(4) $20,000,000 for fiscal year 2023; and 
‘‘(5) $21,000,000 for fiscal year 2024.’’. 
SEC. 603. COMMEMORATION OF THE JOHN F. KENNEDY 
CENTER FOR THE PERFORMING ARTS. 
(a) SENSE OF CONGRESS.—It is the sense of Congress 
that the John F. Kennedy Center for the Performing Arts 
(referred to in this Act as the ‘‘Center’’)—
1631 
(1) recognize the year 2021 as the 50th anniver-
sary of the opening of the Center; 
(2) acknowledge and commemorate the mission of 
the Center as a national center for the performing 
arts and a national memorial to President John F. 
Kennedy; and 
(3) recognize that the year 2018 is the 60th an-
niversary of the signing of the National Cultural Cen-
ter Act (now known as the ‘‘John F. Kennedy Center 
Act’’) (20 U.S.C. 76h et seq.), signed into law by 
President Dwight D. Eisenhower on September 2, 
1958. 
(b) AUTHORIZATION FOR PLAQUE.— 
(1) IN GENERAL.—The Center shall place within 
the Center a plaque containing an inscription to com-
memorate the 60th anniversary of the signing of the 
National Cultural Center Act (20 U.S.C. 76h et seq.) 
by President Dwight D. Eisenhower. 
(2) SPECIFICATIONS.—The plaque shall be— 
(A)(i) not less than 6 square feet in size; 
and 
(ii) not more than 18 square feet in size; 
(B) of any shape that the Trustees of the 
Center determine to be appropriate; and
1632 
(C) placed at a location within the Center 
approximate to the Eisenhower Theater that the 
Trustees of the Center determine to be appro-
priate. 
(3) FUNDING.— 
(A) IN GENERAL.—No Federal funds may 
be used to design, procure, or install the plaque. 
(B) EXCEPTION.—Subparagraph (A) shall 
not affect the payment of salaries, expenses, and 
benefits otherwise authorized by law for members 
and employees of the Center who participate in 
carrying out this subsection. 
(4) PRIVATE FUNDRAISING AUTHORIZED.— 
(A) IN GENERAL.—The Center may solicit 
and accept private contributions for the design, 
procurement, and installation of the plaque. 
(B) ACCOUNTING.—The Center may— 
(i) establish an account into which any 
contributions received pursuant to subpara-
graph (A) shall be deposited; and 
(ii) maintain documentation of any 
contributions received pursuant to subpara-
graph (A).
1633 
TITLE VII—PRESERVING 
AMERICA’S BATTLEFIELDS 
SEC. 701. SHORT TITLE. 
This title may be cited as the ‘‘Preserving America’s 
Battlefields Act’’. 
SEC. 702. AUTHORIZATION OF APPROPRIATIONS FOR BAT-
TLEFIELD ACQUISITION GRANT PROGRAM. 
Section 308103(f) of title 54, United States Code, is 
amended by striking ‘‘$10,000,000 for each of fiscal years 
2012 and 2013’’ and inserting ‘‘$18,000,000 for each of fis-
cal years 2020 through 2028’’. 
SEC. 703. ESTABLISHMENT OF BATTLEFIELD INTERPRETA-
TION MODERNIZATION GRANT PROGRAM AND 
BATTLEFIELD 
RESTORATION 
GRANT 
PRO-
GRAM. 
(a) ESTABLISHMENT OF BATTLEFIELD GRANT PRO-
GRAMS.—Chapter 3081 of title 54, United States Code, is 
amended by adding at the end the following: 
‘‘§ 308104. Battlefield interpretation modernization 
grant program 
‘‘(a) ESTABLISHMENT.—The Secretary shall establish 
a battlefield interpretation modernization grant program 
under which the Secretary may provide competitive grants 
to States, Tribes, local governments, and nonprofit organi-
1634 
zations for projects and programs that deploy technology 
to modernize battlefield interpretation and education. 
‘‘(b) ELIGIBLE SITES.—The Secretary may make 
grants under this section for Revolutionary War, War of 
1812, and Civil War battlefield sites eligible for assistance 
under the battlefield acquisition grant program established 
under section 308103(b). 
‘‘(c) FEDERAL SHARE.—The Federal share of the cost 
of a project or program funded through a grant provided 
under the program established under subsection (a) shall 
be not more than 50 percent of the total cost of the applica-
ble project or program. 
‘‘(d) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to the Secretary to provide 
grants under this section $1,000,000 for each of fiscal years 
2020 through 2028. 
‘‘§ 308105. Battlefield restoration grant program 
‘‘(a) ESTABLISHMENT.—The Secretary shall establish 
a battlefield restoration grant program (referred to in this 
section as the ‘program’) under which the Secretary may 
provide grants to States, Tribes, local governments, and 
nonprofit organizations for projects that restore day-of-bat-
tle conditions on land preserved under the battlefield acqui-
sition grant program established under section 308103(b).
1635 
‘‘(b) ELIGIBLE SITES.—The Secretary may make 
grants under this section for Revolutionary War, War of 
1812, and Civil War battlefield sites eligible for assistance 
under the battlefield acquisition grant program established 
under section 308103(b). 
‘‘(c) FEDERAL SHARE.—The Federal share of the cost 
of a restoration project funded through a grant provided 
under the program shall be not more than 50 percent of 
the total cost of the project. 
‘‘(d) RESTORATION STANDARDS.—All restoration work 
carried out through a grant awarded under the program 
shall be performed in accordance with the Secretary of the 
Interior’s Standards for the Treatment of Historic Prop-
erties under part 68 of title 36, Code of Federal Regulations 
(or successor regulations). 
‘‘(e) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to the Secretary to provide 
grants under this section $1,000,000 for each of fiscal years 
2020 through 2028.’’. 
(b) CLERICAL AMENDMENT.—The analysis for chapter 
3081 of title 54, United States Code, is amended by adding 
at the end the following: 
‘‘308104. Battlefield interpretation modernization grant program. 
‘‘308105. Battlefield restoration grant program.’’.
1636 
TITLE VIII—VETERANS AFFAIRS 
REPORT ON DISABILITY COM-
PENSATION AND THE POSI-
TIVE ASSOCIATION WITH EX-
POSURE TO AN HERBICIDE 
AGENT 
SEC. 801. REPORT ON EFFORTS TO DETERMINE WHETHER 
TO ADD TO THE LIST OF DISEASES FOR 
WHICH PRESUMPTION OF SERVICE-CONNEC-
TION IS WARRANTED FOR PURPOSES OF DIS-
ABILITY COMPENSATION BY REASON OF HAV-
ING POSITIVE ASSOCIATION WITH EXPOSURE 
TO AN HERBICIDE AGENT. 
(a) IN GENERAL.—Not later than 30 days after the 
date of the enactment of this Act, the Secretary of Veterans 
Affairs, in consultation with the Director of the Office of 
Management and Budget, shall submit to the Committee on 
Veterans’ Affairs of the Senate and the Committee on Vet-
erans’ Affairs of the House of Representatives a report set-
ting forth the status of any efforts of the Secretary to deter-
mine whether to promulgate new regulations to add to the 
list of diseases for which a presumption of service-connec-
tion is warranted for purposes of section 1110 of title 38, 
United States Code, by reason of having positive association 
with exposure to an herbicide agent.
1637 
(b) CONTENTS.—The report submitted under sub-
section (a) shall include the following: 
(1) A detailed explanation of any delays in mak-
ing a determination described in such subsection. 
(2) An estimate of the cost of adding to the list 
of diseases described in such subsection. 
(3) The date the Secretary anticipates on which 
the Secretary will promulgate new regulations as de-
scribed in such subsection. 
(c) DEFINITION OF HERBICIDE AGENT.—For purposes 
of this section, the term ‘‘herbicide agent’’ has the meaning 
given such term in section 1116 of title 38, United States 
Code. 
TITLE IX—DISASTER RECOVERY 
WORKFORCE 
SEC. 901. SHORT TITLE. 
This title may be cited as the ‘‘Disaster Recovery 
Workforce Act’’. 
SEC. 902. CONSTRUCTION WORKER PERMITS. 
Section 6(d)(3) of the Joint Resolution entitled ‘‘A 
Joint Resolution to approve the ‘Covenant To Establish a 
Commonwealth of the Northern Mariana Islands in Polit-
ical Union with the United States of America’, and for 
other purposes’’ (48 U.S.C. 1806(d)(3)) is amended by add-
ing at the end the following:
1638 
‘‘(E) TYPHOON RECOVERY.— 
‘‘(i) 
PERMITS
FOR
CONSTRUCTION 
WORKERS.—Notwithstanding any numer-
ical cap set forth in subparagraph (B) for 
each of fiscal years 2020, 2021, and 2022, 
the Secretary of Homeland Security shall 
increase by 3,000, for each such fiscal year, 
the total number of permits available under 
this subsection for Construction and Extrac-
tion Occupations (as defined by the Depart-
ment of Labor as Standard Occupational 
Classification Group 47–0000). 
‘‘(ii) PERMIT
REQUIREMENTS.—The 
Secretary may only issue a permit made 
available under clause (i) to a prospective 
employer if the permit is for an alien 
who— 
‘‘(I) is a national of a country 
designated eligible to participate in the 
program 
under 
section 
101(a)(15)(H)(ii)(b) of the Immigra-
tion and Nationality Act (8 U.S.C. 
1101(a)(15)(H)(ii)(b)) during calendar 
year 2018; and
1639 
‘‘(II) is performing service or 
labor pursuant to a contract or sub-
contract for construction, repairs, ren-
ovations, or facility services directly 
connected to, or associated with recov-
ery from a presidentially declared 
major disaster or emergency (as those 
terms are defined in section 102 of the 
Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 
5122), or for preparation for a future 
disaster or emergency. 
‘‘(iii) EXCEPTION FOR CONSTRUCTION 
WORKERS.—Subparagraph (D)(v) shall not 
apply to a permit made available under 
clause (i) for any fiscal year described in 
such clause.’’. 
TITLE X—TELEVISION VIEWER 
PROTECTION 
SEC. 1001. SHORT TITLE. 
This title may be cited as the ‘‘Television Viewer Pro-
tection Act of 2019’’. 
SEC. 1002. EXTENSION OF AUTHORITY. 
(a) IN GENERAL.—Section 325(b) of the Communica-
tions Act of 1934 (47 U.S.C. 325(b)) is amended—
1640 
(1) in paragraph (2)(C)— 
(A) by striking ‘‘until December 31, 2019,’’; 
and 
(B) by striking ‘‘antenna,’’ and all that fol-
lows and inserting ‘‘antenna under the statutory 
license of section 119 of title 17, United States 
Code;’’; and 
(2) in paragraph (3)(C), by striking ‘‘until Jan-
uary 1, 2020,’’ each place it appears. 
(b) CONFORMING AMENDMENT.—Section 325(b)(2) of 
the Communications Act of 1934 (47 U.S.C. 325(b)(2)) is 
amended by striking ‘‘, the term ‘unserved household’ has 
the meaning given that term under section 119(d) of such 
title’’. 
SEC. 1003. SATISFACTION OF GOOD FAITH NEGOTIATION 
REQUIREMENT 
BY 
MULTICHANNEL 
VIDEO 
PROGRAMMING DISTRIBUTORS. 
(a) SATISFACTION OF GOOD FAITH NEGOTIATION RE-
QUIREMENT.—Section 325(b)(3)(C) of the Communications 
Act of 1934 (47 U.S.C. 325(b)(3)(C)) is amended— 
(1) in clause (iv), by striking ‘‘; and’’ and in-
serting a semicolon; 
(2) in clause (v), by striking the period at the 
end and inserting ‘‘; and’’; and 
(3) by adding at the end the following:
1641 
‘‘(vi) not later than 90 days after the date of the 
enactment of the Television Viewer Protection Act of 
2019, specify that— 
‘‘(I) a multichannel video programming 
distributor may satisfy its obligation to negotiate 
in good faith under clause (iii) with respect to 
a negotiation for retransmission consent under 
this section with a large station group by desig-
nating a qualified MVPD buying group to nego-
tiate on its behalf, so long as the qualified 
MVPD buying group itself negotiates in good 
faith in accordance with such clause; 
‘‘(II) it is a violation of the obligation to 
negotiate in good faith under clause (iii) for the 
qualified MVPD buying group to disclose the 
prices, terms, or conditions of an ongoing nego-
tiation or the final terms of a negotiation to a 
member of the qualified MVPD buying group 
that is not intending, or is unlikely, to enter into 
the final terms negotiated by the qualified 
MVPD buying group; and 
‘‘(III) a large station group has an obliga-
tion to negotiate in good faith under clause (ii) 
with respect to a negotiation for retransmission
1642 
consent under this section with a qualified 
MVPD buying group.’’. 
(b) DEFINITIONS.—Section 325(b)(7) of the Commu-
nications Act of 1934 (47 U.S.C. 325(b)(7)) is amended— 
(1) in subparagraph (A), by striking ‘‘; and’’ 
and inserting a semicolon; 
(2) in subparagraph (B), by striking the period 
at the end and inserting a semicolon; and 
(3) by adding at the end the following: 
‘‘(C) ‘qualified MVPD buying group’ means an 
entity that, with respect to a negotiation with a large 
station group for retransmission consent under this 
section— 
‘‘(i) negotiates on behalf of two or more 
multichannel video programming distributors— 
‘‘(I) none of which is a multichannel 
video programming distributor that serves 
more than 500,000 subscribers nationally; 
and 
‘‘(II) that do not collectively serve more 
than 25 percent of all households served by 
a multichannel video programming dis-
tributor in any single local market in which 
the applicable large station group operates; 
and
1643 
‘‘(ii) negotiates agreements for such retrans-
mission consent— 
‘‘(I) that contain standardized contract 
provisions, including billing structures and 
technical quality standards, for each multi-
channel video programming distributor on 
behalf of which the entity negotiates; and 
‘‘(II) under which the entity assumes 
liability to remit to the applicable large sta-
tion group all fees received from the multi-
channel video programming distributors on 
behalf of which the entity negotiates; 
‘‘(D) ‘large station group’ means a group of tele-
vision broadcast stations that— 
‘‘(i) are directly or indirectly under com-
mon de jure control permitted by the regulations 
of the Commission; 
‘‘(ii) generally negotiate agreements for re-
transmission consent under this section as a sin-
gle entity; and 
‘‘(iii) include only television broadcast sta-
tions that have a national audience reach of 
more than 20 percent;
1644 
‘‘(E) ‘local market’ has the meaning given such 
term in section 122(j) of title 17, United States Code; 
and 
‘‘(F) ‘multichannel video programming dis-
tributor’ has the meaning given such term in section 
602.’’. 
(c) CONFORMING AMENDMENTS.—Section 325(b) of the 
Communications Act of 1934 (47 U.S.C. 325(b)) is amend-
ed— 
(1) in paragraph (2), by striking ‘‘, and the 
term ‘local market’ has the meaning given that term 
in section 122(j) of such title’’; and 
(2) in paragraph (3)(C), by striking ‘‘(as defined 
in section 122(j) of title 17, United States Code)’’ 
each place it appears. 
(d) EFFECTIVE DATE.—The amendments made by this 
section, and the regulations promulgated by the Federal 
Communications Commission under such amendments, 
shall not take effect before January 1 of the calendar year 
after the calendar year in which this Act is enacted. 
SEC. 1004. REQUIREMENTS RELATING TO CHARGES FOR 
COVERED SERVICES. 
(a) IN GENERAL.—Part IV of title VI of the Commu-
nications Act of 1934 (47 U.S.C. 551 et seq.) is amended 
by adding at the end the following:
1645 
‘‘SEC. 642. REQUIREMENTS RELATING TO CHARGES FOR 
COVERED SERVICES. 
‘‘(a) CONSUMER RIGHTS IN SALES.— 
‘‘(1) RIGHT TO TRANSPARENCY.—Before entering 
into a contract with a consumer for the provision of 
a covered service, a provider of a covered service shall 
provide the consumer, by phone, in person, online, or 
by other reasonable means, the total monthly charge 
for the covered service, whether offered individually or 
as part of a bundled service, selected by the consumer 
(explicitly noting the amount of any applicable pro-
motional discount reflected in such charge and when 
such discount will expire), including any related ad-
ministrative fees, equipment fees, or other charges, a 
good faith estimate of any tax, fee, or charge imposed 
by the Federal Government or a State or local govern-
ment (whether imposed on the provider or imposed on 
the consumer but collected by the provider), and a 
good faith estimate of any fee or charge that is used 
to recover any other assessment imposed on the pro-
vider by the Federal Government or a State or local 
government. 
‘‘(2) RIGHT TO FORMAL NOTICE.—A provider of 
a covered service that enters into a contract described 
in paragraph (1) shall, not later than 24 hours after 
entering into the contract, send the consumer, by
1646 
email, online link, or other reasonably comparable 
means, a copy of the information described in such 
paragraph. 
‘‘(3) RIGHT TO CANCEL.—A provider of a cov-
ered service that enters into a contract described in 
paragraph (1) shall permit the consumer to cancel the 
contract, without paying early cancellation fees or 
other disconnection fees or penalties, during the 24- 
hour period beginning when the provider of the cov-
ered service sends the copy required by paragraph (2). 
‘‘(b) CONSUMER RIGHTS IN E-BILLING.—If a provider 
of a covered service provides a bill to a consumer in an 
electronic format, the provider shall include in the bill— 
‘‘(1) an itemized statement that breaks down the 
total amount charged for or relating to the provision 
of the covered service by the amount charged for the 
provision of the service itself and the amount of all 
related taxes, administrative fees, equipment fees, or 
other charges; 
‘‘(2) the termination date of the contract for the 
provision of the covered service entered into between 
the consumer and the provider; and 
‘‘(3) the termination date of any applicable pro-
motional discount.
1647 
‘‘(c) CONSUMER RIGHTS TO ACCURATE EQUIPMENT 
CHARGES.—A provider of a covered service or fixed 
broadband internet access service may not charge a con-
sumer for— 
‘‘(1) using covered equipment provided by the 
consumer; or 
‘‘(2) renting, leasing, or otherwise providing to 
the consumer covered equipment if— 
‘‘(A) the provider has not provided the 
equipment to the consumer; or 
‘‘(B) the consumer has returned the equip-
ment to the provider, except to the extent that the 
charge relates to the period beginning on the date 
when the provider provided the equipment to the 
consumer and ending on the date when the con-
sumer returned the equipment to the provider. 
‘‘(d) DEFINITIONS.—In this section: 
‘‘(1) BROADBAND INTERNET ACCESS SERVICE.— 
The term ‘broadband internet access service’ has the 
meaning given such term in section 8.1(b) of title 47, 
Code of Federal Regulations, or any successor regula-
tion. 
‘‘(2) COVERED EQUIPMENT.—The term ‘covered 
equipment’ means equipment (such as a router) em-
ployed on the premises of a person (other than a pro-
1648 
vider of a covered service or fixed broadband internet 
access service) to provide a covered service or to pro-
vide fixed broadband internet access service. 
‘‘(3) COVERED
SERVICE.—The term ‘covered 
service’ means service provided by a multichannel 
video programming distributer, to the extent such dis-
tributor is acting as a multichannel video program-
ming distributor.’’. 
(b) EFFECTIVE DATE.—Section 642 of the Commu-
nications Act of 1934, as added by subsection (a) of this 
section, shall apply beginning on the date that is 6 months 
after the date of the enactment of this Act. The Federal 
Communications Commission may grant an additional 6- 
month extension if the Commission finds that good cause 
exists for such an additional extension. 
TITLE XI—ELIGIBILITY TO RE-
CEIVE SIGNALS UNDER A DIS-
TANT-SIGNAL SATELLITE LI-
CENSE 
SEC. 1101. SHORT TITLE. 
This title may be cited as the ‘‘Satellite Television 
Community Protection and Promotion Act of 2019’’.
1649 
SEC. 1102. ELIGIBILITY TO RECEIVE SIGNALS UNDER A DIS-
TANT-SIGNAL SATELLITE LICENSE. 
(a) IN GENERAL.—Section 119 of title 17, United 
States Code, is amended— 
(1) in subsection (a)— 
(A) in paragraph (2)— 
(i) in subparagraph (A)— 
(I) by striking ‘‘signals, and’’ and 
inserting ‘‘signals,’’; 
(II) by inserting ‘‘, and the car-
rier provides local-into-local service to 
all DMAs’’ after ‘‘receiving the sec-
ondary transmission’’; and 
(III) by adding at the end the fol-
lowing new sentence: ‘‘Failure to reach 
an agreement with a network station 
to retransmit the signals of the station 
shall not be construed to affect compli-
ance with providing local-into-local 
service to all DMAs if the satellite car-
rier has the capability to retransmit 
such signals when an agreement is 
reached.’’; and 
(ii) in subparagraph (B)— 
(I) by striking clauses (ii) and 
(iii);
1650 
(II) by adding at the end the fol-
lowing: 
‘‘(ii) SHORT MARKETS.—In the case of 
secondary transmissions to households lo-
cated in short markets, subject to clause (i), 
the statutory license shall be further limited 
to secondary transmissions of only those 
primary transmissions of network stations 
that embody the programming of networks 
not offered on the primary stream or the 
multicast stream transmitted by any net-
work station in that market.’’; 
(B) by striking paragraphs (3), (6)(E), (9), 
(10), and (13); and 
(C) by redesignating paragraphs (4), (5), 
(6), (7), (8), (11), (12), and (14) as paragraphs 
(3) through (10), respectively; 
(2) in subsection (c)(1)(E)— 
(A) by striking the comma after ‘‘in the 
agreement’’; 
(B) by striking ‘‘until December 31, 2019, 
or’’; and 
(C) by striking ‘‘, whichever is later’’ and 
inserting ‘‘until the subscriber for which the roy-
alty is payable is no longer eligible to receive a
1651 
secondary transmission pursuant to the license 
under this section’’; 
(3) in subsection (d)— 
(A) in paragraph (10)— 
(i) in subparagraph (D), by striking 
‘‘subsection (a)(11)’’ and inserting ‘‘sub-
section (a)(8)’’; 
(ii) by striking subparagraphs (A), 
(B), (C), and (E); 
(iii) by redesignating subparagraph 
(D) as subparagraph (A); and 
(iv) by adding at the end the following: 
‘‘(B) is a subscriber located in a short mar-
ket.’’; 
(B) by striking paragraph (13); 
(C) by redesignating paragraphs (14) and 
(15) as paragraphs (13) and (14), respectively; 
and 
(D) by adding at the end the following: 
‘‘(15) 
LOCAL-INTO-LOCAL
SERVICE
TO
ALL 
DMAS.—The term ‘local-into-local service to all 
DMAs’ has the meaning given such term in subsection 
(f)(7). 
‘‘(16) SHORT MARKET.—The term ‘short market’ 
means a local market in which programming of one
1652 
or more of the four most widely viewed television net-
works nationwide is not offered on either the primary 
stream or multicast stream transmitted by any net-
work station in that market or is temporarily or per-
manently unavailable as a result of an act of god or 
other force majeure event beyond the control of the 
carrier.’’; 
(4) by striking subsections (e) and (h); 
(5) in subsection (g)(7), by inserting ‘‘, except 
for designated market areas where the entity is tem-
porarily or permanently unable to provide local serv-
ice as a result of an act of god or other force majeure 
event beyond the control of the entity’’ after ‘‘section 
122’’; and 
(6) by redesignating subsections (f) and (g) as 
subsections (e) and (f). 
(b) PREVIOUSLY COVERED SUBSCRIBERS UNDER THE 
STELA REAUTHORIZATION ACT OF 2014.— 
(1) IN GENERAL.—A subscriber of a satellite car-
rier who receives the secondary transmission of a net-
work station under the statutory license in section 
119 of title 17, United States Code, as in effect on the 
day before the date of the enactment of this Act, and 
to whom subsection (a)(2)(B) of such section, as 
amended by subsection (a), does not apply, shall con-
1653 
tinue to be eligible to receive that secondary trans-
mission from such carrier under such license, and at 
the royalty rate established for such license by the 
Copyright Royalty Board or voluntary agreement, as 
applicable, until the date that is the earlier of— 
(A) May 31, 2020; or 
(B) the date on which such carrier provides 
local-into-local service to all DMAs. 
(2) DEFINITIONS.—In this subsection, the terms 
‘‘satellite carrier’’, ‘‘subscriber’’, ‘‘secondary trans-
mission’’, ‘‘network station’’, and ‘‘local-into-local 
service to all DMAs’’ have the meaning given those 
terms in section 119 of title 17, United States Code. 
(c) CONFORMING AMENDMENTS.—Title 17, United 
States Code, is further amended— 
(1) in section 119, as amended by subsection 
(a)— 
(A) in subsection (a)— 
(i) in paragraph (1), by striking 
‘‘paragraphs (4), (5), and (7)’’ and insert-
ing ‘‘paragraphs (3), (4), and (6)’’; and 
(ii) in paragraph (2), by striking 
‘‘paragraphs (4), (5), (6), and (7)’’ and in-
serting ‘‘paragraphs (3), (4), (5), and (6)’’; 
and
1654 
(B) in subsection (f), as so redesignated, by 
striking ‘‘subsection (a)(7)(B)’’ each place it ap-
pears and inserting ‘‘subsection (a)(5)(B)’’; and 
(2) in section 501(e), by striking ‘‘section 
119(a)(5)’’ and inserting ‘‘section 119(a)(3)’’. 
TITLE XII—GROUNDFISH TRAWL 
FISHERY 
SEC. 1201. GROUNDFISH TRAWL FISHERY. 
The Secretary of Commerce shall forgive the interest 
accrued on the Groundfish Trawl fishery sub-loan regarding 
fishing capacity reduction in the West Coast groundfish 
fishery authorized by section 212 of division B, title II, of 
Public Law 108–7 from December 4, 2003, through Sep-
tember 8, 2005, and the portion of additional interest ac-
crued in the Groundfish Trawl fishery sub-loan since Sep-
tember 8, 2005, that is directly attributable to the delay 
in implementing a repayment system. The Secretary of the 
Treasury shall make available, out of any funds in the 
Treasury not otherwise appropriated, such sums necessary 
for any loan modification under this provision.
1655 
TITLE XIII—TEMPORARY RELIEF 
FROM 
CERTAIN 
ERISA 
RE-
QUIREMENTS 
SEC. 1301. SHORT TITLE. 
This title may be cited as the ‘‘Temporary Relief from 
Certain ERISA Requirements Act of 2020’’. 
SEC. 1302. EXEMPTION. 
(a) IN GENERAL.—Section 408 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 1108) is 
amended by adding at the end the following: 
‘‘(h) PROVISION OF PHARMACY BENEFIT SERVICES.— 
‘‘(1) IN GENERAL.—Provided that all of the con-
ditions described in paragraph (2) are met, the re-
strictions imposed by subsections (a), (b)(1), and 
(b)(2) of section 406 shall not apply to— 
‘‘(A) the offering of pharmacy benefit serv-
ices to a group health plan that is sponsored by 
an entity described in section 3(37)(G)(vi) or to 
any other group health plan that is sponsored by 
a regional council, local union, or other labor or-
ganization affiliated with such entity; 
‘‘(B) the purchase of pharmacy benefit serv-
ices by plan participants and beneficiaries of a 
group health plan that is sponsored by an entity 
described in section 3(37)(G)(vi) or of any other
1656 
group health plan that is sponsored by a re-
gional council, local union, or other labor orga-
nization affiliated with such entity; or 
‘‘(C) the operation or implementation of 
pharmacy benefit services by an entity described 
in section 3(37)(G)(vi) or by any other group 
health plan that is sponsored by a regional coun-
cil, local union, or other labor organization af-
filiated with such entity, 
in any arrangement where such entity described in 
section 3(37)(G)(vi) or any related organization or 
subsidiary of such entity provides pharmacy benefit 
services that include prior authorization and appeals, 
a retail pharmacy network, pharmacy benefit admin-
istration, mail order fulfillment, formulary support, 
manufacturer payments, audits, and specialty phar-
macy and goods, to any such group health plan. 
‘‘(2) CONDITIONS.—The conditions described in 
this paragraph are the following: 
‘‘(A) The terms of the arrangement are at 
least as favorable to the group health plan as 
such group health plan could obtain in a similar 
arm’s length arrangement with an unrelated 
third party.
1657 
‘‘(B) At least 50 percent of the providers 
participating in the pharmacy benefit services 
offered by the arrangement are unrelated to the 
contributing employers or any other party in in-
terest with respect to the group health plan. 
‘‘(C) The group health plan retains an inde-
pendent fiduciary who will be responsible for 
monitoring the group health plan’s consultants, 
contractors, subcontractors, and other service 
providers for purposes of pharmacy benefit serv-
ices described in paragraph (1) offered by such 
entity or any of its related organizations or sub-
sidiaries and monitors the transactions of such 
entity and any of its related organizations or 
subsidiaries to ensure that all conditions of this 
exemption are satisfied during each plan year. 
‘‘(D) Any decisions regarding the provision 
of pharmacy benefit services described in para-
graph (1) are made by the group health plan’s 
independent fiduciary, based on objective stand-
ards developed by the independent fiduciary in 
reliance on information provided by the arrange-
ment. 
‘‘(E) The independent fiduciary of the 
group health plan provides an annual report to
1658 
the Secretary and the congressional committees 
of jurisdiction attesting that the conditions de-
scribed in subparagraphs (C) and (D) have been 
met for the applicable plan year, together with 
a statement that use of the arrangement’s serv-
ices are in the best interest of the participants 
and beneficiaries in the aggregate for that plan 
year compared to other similar arrangements the 
group health plan could have obtained in trans-
actions with an unrelated third party. 
‘‘(F) The arrangement is not designed to 
benefit any party in interest with respect to the 
group health plan. 
‘‘(3) VIOLATIONS.—In the event an entity de-
scribed in section 3(37)(G)(vi) or any affiliate of such 
entity violates any of the conditions of such exemp-
tion, such exemption shall not apply with respect to 
such entity or affiliate and all enforcement and 
claims available under this Act shall apply with re-
spect to such entity or affiliate. 
‘‘(4) RULE OF CONSTRUCTION.—Nothing in this 
subsection shall be construed to modify any obligation 
of a group health plan otherwise set forth in this Act.
1659 
‘‘(5) GROUP HEALTH PLAN.—In this subsection, 
the term ‘group health plan’ has the meaning given 
such term in section 733(a).’’. 
(b) AMENDMENT TO INTERNAL REVENUE CODE OF 
1986.—Subsection (c) of section 4975 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(7) SPECIAL RULE FOR PROVISION OF PHAR-
MACY BENEFIT SERVICES.—Any party to an arrange-
ment which satisfies the requirements of section 
408(h) of the Employee Retirement Income Security 
Act of 1974 shall be exempt from the tax imposed by 
this section with respect to such arrangement.’’. 
(c) APPLICABILITY.—With respect to a group health 
plan subject to subsection (h) of section 408 of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 1108) 
(as amended by subsection (a)) and subsection (c) of section 
4975 of the Internal Revenue Code of 1986 (as amended 
by subsection (b)), beginning at the end of the fifth plan 
year of such group health plan that begins after the date 
of enactment of this Act, such subsection (h) of such section 
408 and such subsection (c) of such shall have no force or 
effect.
1660 
TITLE XIV—LIBRARY OF CON-
GRESS TECHNICAL CORREC-
TIONS 
SEC. 1401. SHORT TITLE. 
This title may be cited as the ‘‘Library of Congress 
Technical Corrections Act of 2019’’. 
SEC. 1402. AMENDMENT TO AMERICAN FOLKLIFE PRESER-
VATION ACT. 
Section 4 of the American Folklife Preservation Act 
(20 U.S.C. 2103) is amended— 
(1) in subsection (b)(1)(D)— 
(A) in the matter preceding clause (i), by 
striking ‘‘seven’’ and inserting ‘‘nine’’; 
(B) in clause (vi), by striking ‘‘and’’ after 
the semicolon; 
(C) in clause (vii), by striking the period at 
the end and inserting a semicolon; and 
(D) by adding at the end the following: 
‘‘(viii) the Secretary of Veterans Affairs; 
and 
‘‘(ix) the Director of the Institute of Mu-
seum and Library Services.’’; and 
(2) in subsection (f), by striking the second sen-
tence and inserting the following: ‘‘The rate of basic
1661 
pay of the Director shall be fixed in accordance with 
section 5376(b) of title 5, United States Code.’’. 
SEC. 1403. NATIONAL LIBRARY SERVICE FOR THE BLIND 
AND PRINT DISABLED. 
(a) IN GENERAL.—The Act entitled ‘‘An Act to provide 
books for the adult blind’’, approved March 3, 1931 (2 
U.S.C. 135a et seq.), is amended to read as follows: 
‘‘SECTION 1. NATIONAL LIBRARY SERVICE FOR THE BLIND 
AND PRINT DISABLED. 
‘‘(a) ACCESSIBLE MATERIALS AND REPRODUCERS.— 
‘‘(1) IN GENERAL.—The Librarian of Congress is 
authorized to provide to eligible persons who are resi-
dents of the United States (including residents of the 
several States, insular possessions, and the District of 
Columbia) and to eligible persons who are United 
States citizens residing outside the United States the 
following items: 
‘‘(A) Literary works published in raised 
characters, on sound-reproduction recordings, or 
in any other accessible format. 
‘‘(B) Musical scores, instructional texts, and 
other specialized materials used in furthering 
educational, vocational, and cultural opportuni-
ties in the field of music published in any acces-
sible format.
1662 
‘‘(C) Reproducers for such formats. 
‘‘(2) OWNERSHIP.—Any item provided under 
paragraph (1) shall be provided on a loan basis and 
shall remain the property of the Library of Congress. 
‘‘(b) LENDING PREFERENCE.—In the lending of items 
under subsection (a), the Librarian shall at all times give 
preference to— 
‘‘(1) the needs of the blind and visually disabled; 
and 
‘‘(2) the needs of eligible persons who have been 
honorably discharged from the Armed Forces of the 
United States. 
‘‘(c) NETWORK.—The Librarian of Congress may con-
tract or otherwise arrange with such public or other non-
profit libraries, agencies, or organizations as the Librarian 
may determine appropriate to serve as local or regional cen-
ters for the circulation of items described in subsection 
(a)(1). 
‘‘(d) INTERNATIONAL SERVICE.—The Librarian of 
Congress is authorized to provide items described in sub-
paragraphs (A) and (B) of subsection (a)(1) to authorized 
entities located in a country that is a party to the Marra-
kesh Treaty, if any such items are delivered to authorized 
entities through online, not physical, means. The Librarian 
may contract or otherwise arrange with such authorized en-
1663 
tities to deliver such items to eligible persons located in 
their countries in any accessible format and consistent with 
section 121A of title 17, United States Code. 
‘‘(e) CONTRACTING PREFERENCE.—In the purchase 
and maintenance of items described in subsection (a), the 
Librarian of Congress, without regard to section 6101 of 
title 41, United States Code, shall give preference to non-
profit institutions or agencies whose activities are pri-
marily concerned with the blind and with other physically 
disabled persons, in all cases where, considering all the cir-
cumstances and needs involved, the Librarian determines 
that the prices submitted are fair and reasonable. 
‘‘(f) REGULATIONS.—The Librarian of Congress shall 
prescribe regulations for services under this section, in con-
sultation with eligible persons and authorized entities. Such 
regulations shall include procedures that shall be used by 
an individual to establish that the individual is an eligible 
person. 
‘‘(g) DEFINITIONS.—In this section— 
‘‘(1) the terms ‘accessible format’, ‘authorized en-
tity’, and ‘eligible person’ have the meanings given 
those terms in section 121 of title 17, United States 
Code; and 
‘‘(2) the term ‘Marrakesh Treaty’ has the mean-
ing given in section 121A of such title 17.
1664 
‘‘(h) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to carry out this section 
such sums as may be necessary.’’. 
(b) CONFORMING AMENDMENT.—The Act entitled ‘‘An 
Act to establish in the Library of Congress a library of mu-
sical scores and other instructional materials to further edu-
cational, vocational, and cultural opportunities in the field 
of music for blind persons’’, approved October 9, 1962 (2 
U.S.C. 135a–1), is repealed. 
SEC. 1404. UNIFORM PAY SCALE FOR LIBRARY OF CON-
GRESS CAREER SENIOR EXECUTIVE POSI-
TIONS. 
(a) EXECUTIVE SCHEDULE POSITIONS.— 
(1) DEPUTY LIBRARIAN OF CONGRESS.—Para-
graph (2) of section 904 of the Supplemental Appro-
priations Act, 1983 (2 U.S.C. 136a–2) is amended to 
read as follows: 
‘‘(2) the Deputy Librarian of Congress shall be 
compensated at the greater of the rate of pay in effect 
for level III of the Executive Schedule under section 
5314 of title 5, United States Code, or the maximum 
annual rate of basic pay payable under section 5376 
of such title for positions at agencies with a perform-
ance appraisal system certified under section 5307(d) 
of such title.’’.
1665 
(2) 
DIRECTOR, 
CONGRESSIONAL
RESEARCH 
SERVICE.—The second sentence of section 203(c)(1) of 
the Legislative Reorganization Act of 1946 (2 U.S.C. 
166(c)(l)) is amended to read as follows: ‘‘The Direc-
tor shall be compensated at the greater of the rate of 
pay in effect for level III of the Executive Schedule 
under section 5314 of title 5, United States Code, or 
the maximum annual rate of basic pay payable under 
section 5376 of such title for positions at agencies 
with a performance appraisal system certified under 
section 5307(d) of such title.’’. 
(3) REGISTER OF COPYRIGHTS.—The first sen-
tence of section 701(f) of title 17, United States Code, 
is amended to read as follows: ‘‘The Register of Copy-
rights shall be compensated at the greater of the rate 
of pay in effect for level III of the Executive Schedule 
under section 5314 of title 5 or the maximum annual 
rate of basic pay payable under section 5376 of such 
title for positions at agencies with a performance ap-
praisal system certified under section 5307(d) of such 
title.’’. 
(b) REFERENCES TO GS GRADES 16, 17, AND 18 AND 
SENIOR LEVEL CLASSIFICATION.—
1666 
(1) CONGRESSIONAL RESEARCH SERVICE.—Sec-
tion 203(c)(2) of the Legislative Reorganization Act of 
1946 (2 U.S.C. 166(c)(2)) is amended— 
(A) in the second sentence of the matter pre-
ceding subparagraph (A), by deleting ‘‘sub-
chapter III’’ and all that follows through ‘‘such 
title.’’ and inserting ‘‘section 5376 of title 5, 
United States Code.’’; and 
(B) in subparagraph (B), by striking ‘‘may 
be placed in GS–16, 17, and 18’’ and all that 
follows through the period at the end and insert-
ing ‘‘may be classified above GS–15 in accord-
ance with section 5108(c) of title 5, United 
States Code, and the rate of basic pay for such 
positions may be fixed in accordance with sec-
tion 5376 of such title, subject to the prior ap-
proval of the Joint Committee on the Library.’’. 
(2) U.S. COPYRIGHT OFFICE.—Section 701(f) of 
title 17, United States Code, is amended by striking 
the last sentence and inserting ‘‘The rate of basic pay 
for each Associate Register of Copyrights shall be 
fixed in accordance with section 5376 of title 5.’’.
1667 
SEC. 1405. STAFFING FOR COPYRIGHT ROYALTY JUDGES 
PROGRAM. 
(a) REMOVAL OF CAP ON PERSONNEL.—Chapter 8 of 
title 17, United States Code, is amended— 
(1) in section 802— 
(A) in subsection (b), by striking ‘‘3’’; and 
(B) in subsection (e), by striking paragraph 
(2) and inserting the following: 
‘‘(2) STAFF
MEMBERS.—Staff members ap-
pointed under subsection (b) shall be compensated at 
a rate not more than the basic rate of pay payable 
for level 10 of GS–15 of the General Schedule.’’; and 
(2) in section 803(e)(1)(A), by striking ‘‘3’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect with respect to fiscal year 2020 and 
each fiscal year thereafter. 
TITLE XV—SENATE ENTITIES 
SEC. 1501. Section 2(c) of chapter VIII of title I of 
Public Law 100–71 (2 U.S.C. 6567(c)) is amended by strik-
ing ‘‘$10,000’’ and inserting ‘‘$15,000’’. 
SEC. 1502. Section 902 of the Emergency Supple-
mental Act, 2002 (2 U.S.C. 6616) is amended— 
(1) in subsection (a)— 
(A) in paragraph (1)— 
(i) by striking ‘‘subsection (b)’’ and in-
serting ‘‘paragraph (3)’’; and
1668 
(ii) by striking ‘‘and’’ at the end; 
(B) in paragraph (2), by striking the period 
and inserting ‘‘; and’’; and 
(C) by adding at the end the following: 
‘‘(3) the Sergeant at Arms of the Senate may 
enter into a memorandum of understanding described 
in paragraph (1) consistent with the Senate Procure-
ment Regulations.’’; and 
(2) by striking subsection (b) and inserting the 
following: 
‘‘(b) The Sergeant at Arms of the Senate may incur 
obligations and make expenditures for meals, refreshments, 
and other support and maintenance for Members, officers, 
and employees of the Senate when such obligations and ex-
penditures are necessary to respond to emergencies involv-
ing the safety of human life or the protection of property.’’. 
TITLE 
XVI—LEGISLATIVE 
BRANCH 
INSPECTORS 
GEN-
ERAL INDEPENDENCE 
SEC. 1601. SHORT TITLE. 
This title may be cited as the ‘‘Legislative Branch In-
spectors General Independence Act of 2019’’.
1669 
SEC. 1602. PAY, LIMITS ON BONUSES, COUNSEL, AND AU-
THORITIES. 
(a) LIBRARY OF CONGRESS.—Section 1307 of the Leg-
islative Branch Appropriations Act, 2006 (2 U.S.C. 185) 
is amended— 
(1) in subsection (c)— 
(A) in the subsection heading, by inserting 
‘‘; PAY; LIMITS ON BONUSES; COUNSEL’’ after 
‘‘REMOVAL’’; 
(B) by striking paragraph (2) and inserting 
the following: 
‘‘(2) REMOVAL OR TRANSFER.— 
‘‘(A) IN GENERAL.—The Inspector General 
may be removed from office, or transferred to an-
other position within, or another location of, the 
Library of Congress, by the Librarian of Con-
gress. 
‘‘(B) NOTICE.—Not later than 30 days be-
fore the Librarian of Congress removes or trans-
fers the Inspector General under subparagraph 
(A), the Librarian of Congress shall commu-
nicate in writing the reason for the removal or 
transfer to— 
‘‘(i) the Committee on House Adminis-
tration and the Committee on Appropria-
tions of the House of Representatives; and
1670 
‘‘(ii) the Committee on Rules and Ad-
ministration and the Committee on Appro-
priations of the Senate. 
‘‘(C) 
APPLICABILITY.—Nothing 
in 
this 
paragraph shall prohibit a personnel action (ex-
cept for removal or transfer) that is otherwise 
authorized by law.’’; and 
(C) by adding at the end the following: 
‘‘(3) PAY.— 
‘‘(A) IN GENERAL.—The position of Inspec-
tor General shall— 
‘‘(i) be classified as a position above 
GS–15 in accordance with section 5108 of 
title 5, United States Code; and 
‘‘(ii) have a rate of basic pay that is 
not less than the average rate of basic pay 
of all other employees in positions classified 
as above GS–15 of the Library of Congress 
calculated on an annual basis. 
‘‘(B) ADJUSTMENTS.—The Librarian of 
Congress shall establish the amount of the an-
nual adjustment in the rate of basic pay for the 
Inspector General in an amount equal to the av-
erage of the annual adjustments in the rate of 
basic pay provided to all other employees in po-
1671 
sitions classified as above GS–15 of the Library 
of Congress, in a manner consistent with section 
5376 of title 5, United States Code. 
‘‘(4) NO BONUSES.—The Inspector General may 
not receive any cash award or cash bonus, including 
a cash award under chapter 45 of title 5, United 
States Code. 
‘‘(5) COUNSEL.—The Inspector General shall, in 
accordance with applicable laws and regulations gov-
erning selections, appointments, and employment at 
the Library of Congress, obtain legal advice from a 
counsel reporting directly to the Inspector General or 
another Inspector General.’’; and 
(2) in subsection (d)(1), by striking ‘‘Sections 4’’ 
and all that follows through ‘‘and 7’’ and inserting 
‘‘Sections 4, 5 (other than subsection (a)(13)), 6 
(other than subsection (a)(7)), and 7’’. 
(b) OFFICE OF THE ARCHITECT OF THE CAPITOL.— 
Section 1301(c) of the Architect of the Capitol Inspector 
General Act of 2007 (2 U.S.C. 1808(c)) is amended— 
(1) in the subsection heading, by inserting ‘‘; 
PAY; LIMITS
ON BONUSES; COUNSEL’’ after ‘‘RE-
MOVAL’’; 
(2) by striking paragraph (2) and inserting the 
following:
1672 
‘‘(2) REMOVAL OR TRANSFER.— 
‘‘(A) IN GENERAL.—The Inspector General 
may be removed from office, or transferred to an-
other position within, or another location of, the 
Office of the Architect of the Capitol, by the Ar-
chitect of the Capitol. 
‘‘(B) NOTICE.—Not later than 30 days be-
fore the Architect of the Capitol removes or 
transfers the Inspector General under subpara-
graph (A), the Architect of the Capitol shall com-
municate in writing the reason for the removal 
or transfer to— 
‘‘(i) the Committee on House Adminis-
tration and the Committee on Appropria-
tions of the House of Representatives; and 
‘‘(ii) the Committee on Rules and Ad-
ministration and the Committee on Appro-
priations of the Senate. 
‘‘(C) 
APPLICABILITY.—Nothing 
in 
this 
paragraph shall prohibit a personnel action (ex-
cept for removal or transfer) that is otherwise 
authorized by law.’’; and 
(3) by adding at the end the following: 
‘‘(4) NO BONUSES.—The Inspector General may 
not receive any cash award or cash bonus, including
1673 
a cash award under chapter 45 of title 5, United 
States Code. 
‘‘(5) COUNSEL.—The Inspector General shall, in 
accordance with applicable laws and regulations gov-
erning selections, appointments, and employment at 
the Office of the Architect of the Capitol, obtain legal 
advice from a counsel reporting directly to the Inspec-
tor General or another Inspector General.’’. 
(c) GOVERNMENT PUBLISHING OFFICE.— 
(1) IN
GENERAL.—Section 3902 of title 44, 
United States Code, is amended— 
(A) in the section heading, by inserting ‘‘; 
pay; limits on bonuses; counsel’’ after 
‘‘removal’’; 
(B) by striking subsection (b) and inserting 
the following: 
‘‘(b)(1) The Inspector General may be removed from 
office, or transferred to another position within, or another 
location of, the Government Publishing Office, by the Direc-
tor of the Government Publishing Office. 
‘‘(2) Not later than 30 days before the Director removes 
or transfers the Inspector General under paragraph (1), the 
Director shall communicate in writing the reason for the 
removal or transfer to—
1674 
‘‘(A) the Committee on House Administration 
and the Committee on Appropriations of the House of 
Representatives; and 
‘‘(B) the Committee on Rules and Administra-
tion and the Committee on Appropriations of the 
Senate. 
‘‘(3) Nothing in this subsection shall prohibit a per-
sonnel action (except for removal or transfer) that is other-
wise authorized by law.’’; and 
(C) by adding at the end the following: 
‘‘(c)(1) The position of Inspector General shall be— 
‘‘(A) classified as a position as a senior level em-
ployee, in accordance with this title; and 
‘‘(B) have a rate of basic pay that is not less 
than the average rate of basic pay of all other senior 
level employees of the Government Publishing Office 
calculated on an annual basis. 
‘‘(2) The Director of the Government Publishing Office 
shall establish the amount of the annual adjustment in the 
rate of basic pay for the Inspector General in an amount 
equal to the average of the annual adjustments in the rate 
of basic pay provided to all other senior level employees of 
the Government Publishing Office, consistent with this title.
1675 
‘‘(d) The Inspector General may not receive any cash 
award or cash bonus, including a cash award under chapter 
45 of title 5. 
‘‘(e) The Inspector General shall, in accordance with 
applicable laws and regulations governing selections, ap-
pointments, and employment at the Government Publishing 
Office, obtain legal advice from a counsel reporting directly 
to the Inspector General or another Inspector General.’’. 
(2) 
TECHNICAL
AND
CONFORMING
AMEND-
MENT.—The table of sections for chapter 39 of title 
44, United States Code, is amended by striking the 
item relating to section 3902 and inserting the fol-
lowing: 
‘‘3902. Appointment of Inspector General; supervision; removal; pay; limits on bo-
nuses; counsel.’’. 
SEC. 1603. LAW ENFORCEMENT AUTHORITY. 
(a) LIBRARY OF CONGRESS.—Section 1307(d) of the 
Legislative Branch Appropriations Act, 2006 (2 U.S.C. 
185(d)) is amended by adding at the end the following: 
‘‘(3) LAW ENFORCEMENT AUTHORITY.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), any supervisory special agent under 
the Inspector General and any special agent su-
pervised by such a supervisory special agent is 
authorized to—
1676 
‘‘(i) make an arrest without a warrant 
while engaged in official duties as author-
ized under this section or any other statute 
for any offense against the United States 
committed in the presence of such super-
visory special agent or special agent, or for 
any felony cognizable under the laws of the 
United States if such supervisory special 
agent or special agent has reasonable 
grounds to believe that the person to be ar-
rested has committed or is committing such 
felony; 
‘‘(ii) seek and execute warrants for ar-
rest, search of a premises, or seizure of evi-
dence issued under the authority of the 
United States upon probable cause to believe 
that a violation has been committed; and 
‘‘(iii) carry a firearm while engaged in 
official duties as authorized under this sec-
tion or any other statute. 
‘‘(B) REQUIREMENTS
TO
EXERCISE
AU-
THORITY.— 
‘‘(i) REQUIRED CERTIFICATION.— 
‘‘(I) IN GENERAL.—In order to ex-
ercise the authority under subpara-
1677 
graph (A), a supervisory special agent 
or a special agent supervised by such a 
supervisory special agent shall certify 
that he or she— 
‘‘(aa) is a citizen of the 
United States; 
‘‘(bb) has successfully com-
pleted a basic law enforcement 
training program or military or 
other equivalent; and 
‘‘(cc) is not prohibited from 
receiving a firearm under Federal 
law, 
including 
under 
section 
922(g)(9) of title 18, United 
States Code, because of a convic-
tion of a misdemeanor crime of 
domestic violence. 
‘‘(II) 
ADDITIONAL
REQUIRE-
MENTS.—After providing notice to the 
appropriate committees of Congress, 
the Inspector General may add re-
quirements to the certification required 
under subclause (I), as determined ap-
propriate by the Inspector General.
1678 
‘‘(ii) 
MAINTENANCE
OF
REQUIRE-
MENTS.—The Inspector General shall main-
tain firearms-related requirements (includ-
ing quarterly firearms qualifications) and 
use of force training requirements that, ex-
cept to the extent the Inspector General de-
termines necessary to effectively carry out 
the duties of the Office of the Inspector Gen-
eral, are in accordance with the Council of 
the Inspectors General on Integrity and Ef-
ficiency use of force policies, which incor-
porate Department of Justice guidelines. 
‘‘(iii) ELIGIBILITY DETERMINATION.— 
‘‘(I) IN GENERAL.—The Inspector 
General shall— 
‘‘(aa) determine whether an 
individual meets the requirements 
under this paragraph; and 
‘‘(bb) revoke any authority 
granted to an individual under 
subparagraph (A) if the indi-
vidual is not in compliance with 
the requirements of this para-
graph.
1679 
‘‘(II) 
REAUTHORIZATION.—The 
Inspector General may reauthorize an 
individual to exercise the authority 
granted under subparagraph (A) if the 
Inspector General determines the indi-
vidual has achieved compliance with 
the requirements under this paragraph. 
‘‘(III) LIMITATION ON APPEAL.— 
A revocation of the authority granted 
under subparagraph (A) shall not be 
subject to administrative, judicial, or 
other review, unless the revocation re-
sults in an adverse action. Such an ad-
verse action may, at the election of the 
applicable individual, be reviewed in 
accordance with the otherwise applica-
ble procedures. 
‘‘(C) SEMIANNUAL CERTIFICATION OF PRO-
GRAM.— 
‘‘(i) IN
GENERAL.—Before the first 
grant of authority under subparagraph (A), 
and semiannually thereafter as part of the 
report under section 5 of the Inspector Gen-
eral Act of 1978 (5 U.S.C. App.), the In-
spector General shall submit to the appro-
1680 
priate committees of Congress a written cer-
tification that adequate internal safeguards 
and management procedures exist that, ex-
cept to the extent the Inspector General de-
termines necessary to effectively carry out 
the duties of the Office of the Inspector Gen-
eral, are in compliance with standards es-
tablished by the Council of the Inspectors 
General on Integrity and Efficiency, which 
incorporate Department of Justice guide-
lines, to ensure proper exercise of the powers 
authorized under this paragraph. 
‘‘(ii) SUSPENSION
OF
AUTHORITY.— 
The authority granted under this paragraph 
(including any grant of authority to an in-
dividual under subparagraph (A), without 
regard to whether the individual is in com-
pliance with subparagraph (B)) may be 
suspended by the Inspector General if the 
Office of Inspector General fails to comply 
with the reporting and review requirements 
under clause (i) of this subparagraph or 
subparagraph (D). Any suspension of au-
thority under this clause shall be reported to 
the appropriate committees of Congress.
1681 
‘‘(D) PEER REVIEW.—To ensure the proper 
exercise of the law enforcement powers authorized 
under this paragraph, the Office of Inspector 
General shall submit to and participate in the 
external review process established by the Council 
of the Inspectors General on Integrity and Effi-
ciency for ensuring that adequate internal safe-
guards and management procedures continue to 
exist. Under the review process, the exercise of 
the law enforcement powers by the Office of In-
spector General shall be reviewed periodically by 
another Office of Inspector General or by a com-
mittee of Inspectors General. The results of each 
review shall be communicated in writing to the 
Inspector General, the Council of the Inspectors 
General on Integrity and Efficiency, and the ap-
propriate committees of Congress. 
‘‘(E) ALLEGED MISCONDUCT.—Any allega-
tion of misconduct by an individual granted au-
thority under subparagraph (A) may be reviewed 
by the Integrity Committee of the Council of the 
Inspectors General on Integrity and Efficiency. 
‘‘(F) APPROPRIATE
COMMITTEES
OF
CON-
GRESS.—In this paragraph, the term ‘appro-
priate committees of Congress’ means—
1682 
‘‘(i) the Committee on Rules and Ad-
ministration and the Committee on Appro-
priations of the Senate; and 
‘‘(ii) the Committee on House Admin-
istration and the Committee on Appropria-
tions of the House of Representatives.’’. 
(b) ARCHITECT OF THE CAPITOL.—Section 1301(d) of 
the Architect of the Capitol Inspector General Act of 2007 
(2 U.S.C. 1808(d)) is amended by adding at the end the 
following: 
‘‘(3) LAW ENFORCEMENT AUTHORITY.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), any supervisory special agent under 
the Inspector General and any special agent su-
pervised by such a supervisory special agent is 
authorized to— 
‘‘(i) make an arrest without a warrant 
while engaged in official duties as author-
ized under this section or any other statute 
for any offense against the United States 
committed in the presence of such super-
visory special agent or special agent, or for 
any felony cognizable under the laws of the 
United States if such supervisory special 
agent or special agent has reasonable
1683 
grounds to believe that the person to be ar-
rested has committed or is committing such 
felony; 
‘‘(ii) seek and execute warrants for ar-
rest, search of a premises, or seizure of evi-
dence issued under the authority of the 
United States upon probable cause to believe 
that a violation has been committed; and 
‘‘(iii) carry a firearm while engaged in 
official duties as authorized under this sec-
tion or any other statute. 
‘‘(B) REQUIREMENTS
TO
EXERCISE
AU-
THORITY.— 
‘‘(i) REQUIRED CERTIFICATION.— 
‘‘(I) IN GENERAL.—In order to ex-
ercise the authority under subpara-
graph (A), a supervisory special agent 
or a special agent supervised by such a 
supervisory special agent shall certify 
that he or she— 
‘‘(aa) is a citizen of the 
United States; 
‘‘(bb) has successfully com-
pleted a basic law enforcement
1684 
training program or military or 
other equivalent; and 
‘‘(cc) is not prohibited from 
receiving a firearm under Federal 
law, 
including 
under 
section 
922(g)(9) of title 18, United 
States Code, because of a convic-
tion of a misdemeanor crime of 
domestic violence. 
‘‘(II) 
ADDITIONAL
REQUIRE-
MENTS.—After providing notice to the 
appropriate committees of Congress, 
the Inspector General may add re-
quirements to the certification required 
under subclause (I), as determined ap-
propriate by the Inspector General. 
‘‘(ii) 
MAINTENANCE
OF
REQUIRE-
MENTS.—The Inspector General shall main-
tain firearms-related requirements (includ-
ing quarterly firearms qualifications) and 
use of force training requirements that, ex-
cept to the extent the Inspector General de-
termines necessary to effectively carry out 
the duties of the Office of the Inspector Gen-
eral, are in accordance with the Council of
1685 
the Inspectors General on Integrity and Ef-
ficiency use of force policies, which incor-
porate Department of Justice guidelines. 
‘‘(iii) ELIGIBILITY DETERMINATION.— 
‘‘(I) IN GENERAL.—The Inspector 
General shall— 
‘‘(aa) determine whether an 
individual meets the requirements 
under this paragraph; and 
‘‘(bb) revoke any authority 
granted to an individual under 
subparagraph (A) if the indi-
vidual is not in compliance with 
the requirements of this para-
graph. 
‘‘(II) 
REAUTHORIZATION.—The 
Inspector General may reauthorize an 
individual to exercise the authority 
granted under subparagraph (A) if the 
Inspector General determines the indi-
vidual has achieved compliance with 
the requirements under this paragraph. 
‘‘(III) LIMITATION ON APPEAL.— 
A revocation of the authority granted 
under subparagraph (A) shall not be
1686 
subject to administrative, judicial, or 
other review, unless the revocation re-
sults in an adverse action. Such an ad-
verse action may, at the election of the 
applicable individual, be reviewed in 
accordance with the otherwise applica-
ble procedures. 
‘‘(C) SEMIANNUAL CERTIFICATION OF PRO-
GRAM.— 
‘‘(i) IN
GENERAL.—Before the first 
grant of authority under subparagraph (A), 
and semiannually thereafter as part of the 
report under section 5 of the Inspector Gen-
eral Act of 1978 (5 U.S.C. App.), the In-
spector General shall submit to the appro-
priate committees of Congress a written cer-
tification that adequate internal safeguards 
and management procedures exist that, ex-
cept to the extent the Inspector General de-
termines necessary to effectively carry out 
the duties of the Office of the Inspector Gen-
eral, are in compliance with standards es-
tablished by the Council of the Inspectors 
General on Integrity and Efficiency, which 
incorporate Department of Justice guide-
1687 
lines, to ensure proper exercise of the powers 
authorized under this paragraph. 
‘‘(ii) SUSPENSION
OF
AUTHORITY.— 
The authority granted under this paragraph 
(including any grant of authority to an in-
dividual under subparagraph (A), without 
regard to whether the individual is in com-
pliance with subparagraph (B)) may be 
suspended by the Inspector General if the 
Office of Inspector General fails to comply 
with the reporting and review requirements 
under clause (i) of this subparagraph or 
subparagraph (D). Any suspension of au-
thority under this clause shall be reported to 
the appropriate committees of Congress. 
‘‘(D) PEER REVIEW.—To ensure the proper 
exercise of the law enforcement powers authorized 
under this paragraph, the Office of Inspector 
General shall submit to and participate in the 
external review process established by the Council 
of the Inspectors General on Integrity and Effi-
ciency for ensuring that adequate internal safe-
guards and management procedures continue to 
exist. Under the review process, the exercise of 
the law enforcement powers by the Office of In-
1688 
spector General shall be reviewed periodically by 
another Office of Inspector General or by a com-
mittee of Inspectors General. The results of each 
review shall be communicated in writing to the 
Inspector General, the Council of the Inspectors 
General on Integrity and Efficiency, and the ap-
propriate committees of Congress. 
‘‘(E) ALLEGED MISCONDUCT.—Any allega-
tion of misconduct by an individual granted au-
thority under subparagraph (A) may be reviewed 
by the Integrity Committee of the Council of the 
Inspectors General on Integrity and Efficiency. 
‘‘(F) APPROPRIATE
COMMITTEES
OF
CON-
GRESS.—In this paragraph, the term ‘appro-
priate committees of Congress’ means— 
‘‘(i) the Committee on Rules and Ad-
ministration and the Committee on Appro-
priations of the Senate; and 
‘‘(ii) the Committee on House Admin-
istration and the Committee on Appropria-
tions of the House of Representatives.’’. 
(c) GOVERNMENT PUBLISHING OFFICE.—Section 3903 
of title 44, United States Code, is amended is amended by 
adding at the end the following:
1689 
‘‘(c)(1) Subject to paragraph (2), any supervisory spe-
cial agent under the Inspector General and any special 
agent supervised by such a supervisory special agent is au-
thorized to— 
‘‘(A) make an arrest without a warrant while 
engaged in official duties as authorized under this 
chapter or any other statute for any offense against 
the United States committed in the presence of such 
supervisory special agent or special agent, or for any 
felony cognizable under the laws of the United States 
if such supervisory special agent or special agent has 
reasonable grounds to believe that the person to be ar-
rested has committed or is committing such felony; 
‘‘(B) seek and execute warrants for arrest, search 
of a premises, or seizure of evidence issued under the 
authority of the United States upon probable cause to 
believe that a violation has been committed; and 
‘‘(C) carry a firearm while engaged in official 
duties as authorized under this chapter or any other 
statute. 
‘‘(2)(A)(i) In order to exercise the authority under 
paragraph (1), a supervisory special agent or a special 
agent supervised by such a supervisory special agent shall 
certify that he or she— 
‘‘(I) is a citizen of the United States;
1690 
‘‘(II) has successfully completed a basic law en-
forcement training program or military or other 
equivalent; and 
‘‘(III) is not prohibited from receiving a firearm 
under Federal law, including under section 922(g)(9) 
of title 18, United States Code, because of a convic-
tion of a misdemeanor crime of domestic violence. 
‘‘(ii) After providing notice to the appropriate commit-
tees of Congress, the Inspector General may add require-
ments to the certification required under clause (i), as deter-
mined appropriate by the Inspector General. 
‘‘(B) The Inspector General shall maintain firearms- 
related requirements (including quarterly firearms quali-
fications) and use of force training requirements that, ex-
cept to the extent the Inspector General determines nec-
essary to effectively carry out the duties of the Office of the 
Inspector General, are in accordance with the Council of 
the Inspectors General on Integrity and Efficiency use of 
force policies, which incorporate Department of Justice 
guidelines. 
‘‘(C)(i) The Inspector General shall— 
‘‘(I) determine whether an individual meets the 
requirements under this subsection; and 
‘‘(II) revoke any authority granted to an indi-
vidual under paragraph (1) if the individual is not
1691 
in compliance with the requirements of this sub-
section. 
‘‘(ii) The Inspector General may reauthorize an indi-
vidual to exercise the authority granted under paragraph 
(1) if the Inspector General determines the individual has 
achieved compliance with the requirements under this sub-
section. 
‘‘(iii) A revocation of the authority granted under 
paragraph (1) shall not be subject to administrative, judi-
cial, or other review, unless the revocation results in an ad-
verse action. Such an adverse action may, at the election 
of the applicable individual, be reviewed in accordance with 
the otherwise applicable procedures. 
‘‘(3)(A) Before the first grant of authority under para-
graph (1), and semiannually thereafter as part of the report 
under section 5 of the Inspector General Act of 1978 (5 
U.S.C. App.), the Inspector General shall submit to the ap-
propriate committees of Congress a written certification 
that adequate internal safeguards and management proce-
dures exist that, except to the extent the Inspector General 
determines necessary to effectively carry out the duties of 
the Office of the Inspector General, are in compliance with 
standards established by the Council of the Inspectors Gen-
eral on Integrity and Efficiency, which incorporate Depart-
1692 
ment of Justice guidelines, to ensure proper exercise of the 
powers authorized under this subsection. 
‘‘(B) The authority granted under this subsection (in-
cluding any grant of authority to an individual under 
paragraph (1), without regard to whether the individual is 
in compliance with paragraph (2)) may be suspended by 
the Inspector General if the Office of Inspector General fails 
to comply with the reporting and review requirements 
under subparagraph (A) of this paragraph or paragraph 
(4). Any suspension of authority under this subparagraph 
shall be reported to the appropriate committees of Congress. 
‘‘(4) To ensure the proper exercise of the law enforce-
ment powers authorized under this subsection, the Office of 
Inspector General shall submit to and participate in the 
external review process established by the Council of the In-
spectors General on Integrity and Efficiency for ensuring 
that adequate internal safeguards and management proce-
dures continue to exist. Under the review process, the exer-
cise of the law enforcement powers by the Office of Inspector 
General shall be reviewed periodically by another Office of 
Inspector General or by a committee of Inspectors General. 
The results of each review shall be communicated in writing 
to the Inspector General, the Council of the Inspectors Gen-
eral on Integrity and Efficiency, and the appropriate com-
mittees of Congress.
1693 
‘‘(5) Any allegation of misconduct by an individual 
granted authority under paragraph (1) may be reviewed 
by the Integrity Committee of the Council of the Inspectors 
General on Integrity and Efficiency. 
‘‘(6) In this subsection, the term ‘appropriate commit-
tees of Congress’ means— 
‘‘(A) the Committee on Rules and Administra-
tion and the Committee on Appropriations of the 
Senate; and 
‘‘(B) the Committee on House Administration 
and the Committee on Appropriations of the House of 
Representatives.’’. 
SEC. 1604. BUDGET INDEPENDENCE. 
(a) LIBRARY OF CONGRESS.— 
(1) AUTHORITY.—Section 1307(d) of the Legisla-
tive Branch Appropriations Act, 2006 (2 U.S.C. 
185(d)), as amended by section 1603 of this Act, is 
amended by adding at the end the following: 
‘‘(4) BUDGET
INDEPENDENCE.—The Librarian 
of Congress shall include the annual budget request of 
the Inspector General in the budget of the Library of 
Congress without change.’’. 
(b) OFFICE OF THE ARCHITECT OF THE CAPITOL.— 
Section 1301(d) of the Architect of the Capitol Inspector 
General Act of 2007 (2 U.S.C. 1808(d)), as amended by sec-
1694 
tion 1603 of this Act, is amended by adding at the end 
the following: 
‘‘(4) BUDGET INDEPENDENCE.—The Architect of 
the Capitol shall include the annual budget request of 
the Inspector General in the budget of the Office of the 
Architect of the Capitol without change.’’. 
(c) GOVERNMENT PUBLISHING OFFICE.—Section 3903 
of title 44, United States Code, as amended by section 1603 
of this Act, is amended by adding at the end the following: 
‘‘(d) The Director of the Government Publishing Office 
shall include the annual budget request of the Inspector 
General in the budget of the Government Publishing Office 
without change.’’. 
(d) SEPARATE ALLOCATIONS.— 
(1) LEGISLATIVE BRANCH INSTRUMENTALITY DE-
FINED.—In this subsection, the term ‘‘legislative 
branch instrumentality’’ means the Library of Con-
gress, the Office of the Architect of the Capitol, or the 
Government Publishing Office. 
(2) ALLOCATION.—For fiscal year 2021, and 
each fiscal year thereafter, Congress shall provide, 
within the amounts made available for salaries and 
expenses of each legislative branch instrumentality, a 
separate allocation of amounts for salaries and ex-
1695 
penses of the Office of the Inspector General of the 
covered legislative branch instrumentality. 
SEC. 1605. HIRING AUTHORITY. 
(a) LIBRARY OF CONGRESS.—Section 1307(d)(2) of the 
Legislative Branch Appropriations Act, 2006 (2 U.S.C. 
185(d)(2)) is amended— 
(1) by striking ‘‘The Inspector’’ and inserting the 
following: 
‘‘(A) IN GENERAL.—The Inspector’’; 
(2) in subparagraph (A), as so designated, by in-
serting ‘‘, without the supervision or approval of any 
other employee, office, or other entity within the Li-
brary of Congress,’’ after ‘‘is authorized’’; and 
(3) by adding at the end the following: 
‘‘(B) SECURITY
AND
SUITABILITY.—Ap-
pointments under the authority under subpara-
graph (A) shall be made consistent with per-
sonnel security and suitability requirements. 
‘‘(C) CONSULTANTS.—Any appointment of 
a consultant under the authority under subpara-
graph (A) shall be made consistent with section 
6(a)(8) of the Inspector General Act of 1978 (5 
U.S.C. App.).’’.
1696 
(b) OFFICE OF THE ARCHITECT OF THE CAPITOL.— 
Section 1301(d)(2) of the Architect of the Capitol Inspector 
General Act of 2007 (2 U.S.C. 1808(d)(2)) is amended— 
(1) by striking ‘‘The Inspector’’ and inserting the 
following: 
‘‘(A) IN GENERAL.—The Inspector’’; 
(2) in subparagraph (A), as so designated, by in-
serting ‘‘, without the supervision or approval of any 
other employee, office, or other entity within the Of-
fice of the Architect of the Capitol,’’ after ‘‘is author-
ized’’; and 
(3) by adding at the end the following: 
‘‘(B) SECURITY
AND
SUITABILITY.—Ap-
pointments under the authority under subpara-
graph (A) shall be made consistent with per-
sonnel security and suitability requirements. 
‘‘(C) CONSULTANTS.—Any appointment of 
a consultant under the authority under subpara-
graph (A) shall be made consistent with section 
6(a)(8) of the Inspector General Act of 1978 (5 
U.S.C. App.).’’. 
(c) 
GOVERNMENT
PUBLISHING
OFFICE.—Section 
3903(b) of title 44, United States Code, is amended— 
(1) by inserting ‘‘(1)’’ before ‘‘The Inspector’’;
1697 
(2) in paragraph (1), as so designated, by insert-
ing ‘‘, without the supervision or approval of any 
other employee, office, or other entity within the Gov-
ernment Publishing Office,’’ after ‘‘is authorized’’; 
and 
(3) by adding at the end the following: 
‘‘(2) Appointments under the authority under para-
graph (1) shall be made consistent with personnel security 
and suitability requirements. 
‘‘(3) Any appointment of a consultant under the au-
thority under paragraph (1) shall be made consistent with 
section 6(a)(8) of the Inspector General Act of 1978 (5 
U.S.C. App.).’’. 
TITLE XVII—MANAGING 
POLITICAL FUND ACTIVITY 
SEC. 1701. MANAGING POLITICAL FUND ACTIVITY. 
The Majority Leader and the Minority Leader may 
each designate up to 2 employees of their respective leader-
ship office staff as designees referred to in the second sen-
tence of paragraph 1 of rule XLI of the Standing Rules 
of the Senate.
1698 
TITLE 
XVIII—KENTUCKY 
WILDLANDS NATIONAL HER-
ITAGE AREA STUDY 
SEC. 1801. SHORT TITLE. 
This title may be cited as the ‘‘Kentucky Wildlands 
National Heritage Area Study Act’’. 
SEC. 1802. DEFINITIONS. 
In this Act: 
(1) HERITAGE
AREA.—The term ‘‘Heritage 
Area’’ means the Kentucky Wildlands National Herit-
age Area. 
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Interior. 
(3) STATE.—The term ‘‘State’’ means the State 
of Kentucky. 
(4) STUDY
AREA.—The term ‘‘study area’’ 
means— 
(A) Adair, Bath, Bell, Boyd, Breathitt, Car-
ter, Casey, Clay, Clinton, Cumberland, Elliott, 
Floyd, Green, Harlan, Jackson, Johnson, Knott, 
Knox, Laurel, Lawrence, Lee, Leslie, Letcher, 
Lincoln, Magoffin, Martin, McCreary, Menifee, 
Metcalfe, Monroe, Morgan, Owsley, Perry, Pike, 
Pulaski, Rockcastle, Rowan, Russell, Wayne, 
Whitley, and Wolfe Counties in the State; and
1699 
(B) any other areas in the State that— 
(i) have heritage aspects that are simi-
lar to the heritage aspects of the areas de-
scribed in subparagraph (A); and 
(ii) are adjacent to, or in the vicinity 
of, the areas described in that subpara-
graph. 
SEC. 1803. STUDY. 
(a) IN GENERAL.—The Secretary, in consultation with 
State and local historic preservation officers, State and 
local historical societies, State and local tourism offices, and 
other appropriate organizations and governmental agencies, 
shall conduct a study to assess the suitability and feasibility 
of designating the study area as a National Heritage Area, 
to be known as the ‘‘Kentucky Wildlands National Heritage 
Area’’. 
(b) REQUIREMENTS.—The study shall include anal-
ysis, documentation, and determinations on whether the 
study area— 
(1) has an assemblage of natural, historic, and 
cultural resources that— 
(A) represent distinctive aspects of the herit-
age of the United States; 
(B) are worthy of recognition, conservation, 
interpretation, and continuing use; and
1700 
(C) would be best managed— 
(i) through partnerships among public 
and private entities; and 
(ii) by linking diverse and sometimes 
noncontiguous resources and active commu-
nities; 
(2) reflects traditions, customs, beliefs, and 
folklife that are a valuable part of the story of the 
United States; 
(3) provides outstanding opportunities— 
(A) to conserve natural, historic, cultural, 
or scenic features; and 
(B) for recreation and education; 
(4) contains resources that— 
(A) are important to any identified themes 
of the study area; and 
(B) retain a degree of integrity capable of 
supporting interpretation; 
(5) includes residents, business interests, non-
profit organizations, and State and local governments 
that— 
(A) are involved in the planning of the Her-
itage Area; 
(B) have developed a conceptual financial 
plan that outlines the roles of all participants in
1701 
the Heritage Area, including the Federal Govern-
ment; and 
(C) have demonstrated support for the des-
ignation of the Heritage Area; 
(6) has a potential management entity to work 
in partnership with the individuals and entities de-
scribed in paragraph (5) to develop the Heritage Area 
while encouraging State and local economic activity; 
(7) could impact the rights of private property 
owners with respect to private property; and 
(8) has a conceptual boundary map that is sup-
ported by the public. 
SEC. 1804. REPORT. 
Not later than 3 years after the date on which funds 
are first made available to carry out this Act, the Secretary 
shall submit to the Committee on Energy and Natural Re-
sources of the Senate and the Committee on Natural Re-
sources of the House of Representatives a report that de-
scribes— 
(1) the findings of the study under section 1803; 
and 
(2) any conclusions and recommendations of the 
Secretary.
1702 
TITLE 
XIX—INTERNATIONAL 
BANK FOR RECONSTRUCTION 
AND DEVELOPMENT 
SEC. 1901. INTERNATIONAL BANK FOR RECONSTRUCTION 
AND DEVELOPMENT. 
The Bretton Woods Agreements Act (22 U.S.C. 286 et 
seq.) is amended by adding at the end the following new 
section: 
‘‘SEC. 73. CAPITAL STOCK INCREASES. 
‘‘(a) INCREASES AUTHORIZED.—The United States 
Governor of the Bank is authorized— 
‘‘(1)(A) to vote in favor of a resolution to in-
crease the capital stock of the Bank on a selective 
basis by 245,773 shares; and 
‘‘(B) to subscribe on behalf of the United States 
to 42,298 additional shares of the capital stock of the 
Bank, as part of the selective increase in the capital 
stock of the Bank, except that any subscription to 
such additional shares shall be effective only to the ex-
tent or in such amounts as are provided in advance 
in appropriations Acts; and 
‘‘(2)(A) to vote in favor of a resolution to in-
crease the capital stock of the Bank on a general basis 
by 230,500 shares; and
1704 
shares of the Bank, and $4,796,462,076.20 shall be for call-
able shares of the Bank.’’. 
TITLE XX—EUROPEAN ENERGY 
SECURITY AND DIVERSIFICA-
TION ACT OF 2019 
SEC. 2001. SHORT TITLE. 
This title may be cited as the ‘‘European Energy Secu-
rity and Diversification Act of 2019’’. 
SEC. 2002. DEFINITIONS. 
In this title: 
(1) EARLY-STAGE PROJECT SUPPORT.—The term 
‘‘early-stage project support’’ includes— 
(A) feasibility studies; 
(B) resource evaluations; 
(C) project appraisal and costing; 
(D) pilot projects; 
(E) commercial support, such as trade mis-
sions, reverse trade missions, technical work-
shops, international buyer programs, and inter-
national partner searchers to link suppliers to 
projects; 
(F) technical assistance and other guidance 
to improve the local regulatory environment and 
market frameworks to encourage transparent 
competition and enhance energy security; and
1705 
(G) long-term energy sector planning. 
(2) LATE-STAGE PROJECT SUPPORT.—The term 
‘‘late-stage project support’’ includes debt financing, 
insurance, and transaction advisory services. 
SEC. 2003. STATEMENT OF POLICY. 
(a) SENSE OF CONGRESS.—It is the sense of Congress 
that the United States has economic and national security 
interests in assisting European and Eurasian countries 
achieve energy security through diversification of their en-
ergy sources and supply routes. 
(b) STATEMENT OF POLICY.—It is the policy of the 
United States— 
(1) to advance United States foreign policy and 
development goals by assisting European and Eur-
asian countries to reduce their dependence on energy 
resources from countries that use energy dependence 
for undue political influence, such as the Russian 
Federation, which has used natural gas to coerce, in-
timidate, and influence other countries; 
(2) to promote the energy security of allies and 
partners of the United States by encouraging the de-
velopment of accessible, transparent, and competitive 
energy markets that provide diversified sources, types, 
and routes of energy;
1706 
(3) to encourage United States public and pri-
vate sector investment in European energy infrastruc-
ture projects to bridge the gap between energy security 
requirements and commercial demand in a way that 
is consistent with the region’s absorptive capacity; 
and 
(4) to help facilitate the export of United States 
energy resources, technology, and expertise to global 
markets in a way that benefits the energy security of 
allies and partners of the United States, including in 
Europe and Eurasia. 
SEC. 2004. PRIORITIZATION OF EFFORTS AND ASSISTANCE 
FOR ENERGY INFRASTRUCTURE PROJECTS IN 
EUROPE AND EURASIA. 
(a) IN GENERAL.—In pursuing the policy described in 
section 2003, the Secretary of State, in consultation with 
the Secretary of Energy and the heads of other relevant 
United States agencies, shall, as appropriate, prioritize and 
expedite the efforts of the Department of State and those 
agencies in supporting the efforts of the European Commis-
sion and the governments of European and Eurasian coun-
tries to increase their energy security, including through— 
(1) providing diplomatic and political support 
to the European Commission and those governments, 
as necessary—
1707 
(A) to facilitate international negotiations 
concerning cross-border infrastructure; 
(B) to enhance Europe’s regulatory environ-
ment with respect to energy; and 
(C) to develop accessible, transparent, and 
competitive energy markets supplied by diverse 
sources, types, and routes of energy; and 
(2) providing support to improve European and 
Eurasian energy markets, including early-stage 
project support and late-stage project support for the 
construction or improvement of energy and related 
infrastructure, as necessary— 
(A) to diversify the energy sources and sup-
ply routes of European and Eurasian countries; 
(B) to enhance energy market integration 
across the region; and 
(C) to increase competition within energy 
markets. 
(b) PROJECT SELECTION.— 
(1) IN GENERAL.—The agencies described in sub-
section (a) shall identify energy infrastructure 
projects that would be appropriate for United States 
assistance under this section.
1708 
(2) PROJECT ELIGIBILITY.—A project is eligible 
for United States assistance under this section if the 
project— 
(A)(i) improves electricity transmission in-
frastructure, power generation through the use of 
a broad power mix (including fossil fuel and re-
newable energy), or energy efficiency; or 
(ii) advances electricity storage projects, 
smart grid projects, distributed generation mod-
els, or other technological innovations, as appro-
priate; and 
(B) is located in a European or Eurasian 
country. 
(3) PREFERENCE.—In selecting among projects 
that are eligible under paragraph (2), the agencies de-
scribed in subsection (a) shall give preference to 
projects that— 
(A) link the energy systems of 2 or more 
European or Eurasian countries; 
(B) have already been identified by the Eu-
ropean Commission as being integral for the en-
ergy security of European countries; 
(C) are expected to enhance energy market 
integration;
1709 
(D) can attract funding from the private 
sector, an international financial institution, the 
government of the country in which the project 
will be carried out, or the European Commis-
sion; or 
(E) have the potential to use United States 
goods and services during project implementa-
tion. 
(c) TYPES OF ASSISTANCE.— 
(1) DIPLOMATIC AND POLITICAL SUPPORT.—The 
Secretary of State shall provide diplomatic and polit-
ical support to the European Commission and the 
governments of European and Eurasian countries, as 
necessary, including by using the diplomatic and po-
litical influence and expertise of the Department of 
State to build the capacity of those countries to re-
solve any impediments to the development of projects 
selected under subsection (b). 
(2) EARLY-STAGE PROJECT SUPPORT.—The Di-
rector of the Trade and Development Agency shall 
provide early-stage project support with respect to 
projects selected under subsection (b), as necessary. 
(3) LATE-STAGE
PROJECT
SUPPORT.—Agencies 
described in subsection (a) that provide late-stage
1710 
project support shall do so with respect to projects se-
lected under subsection (b), as necessary. 
(d) FUNDING.— 
(1) TRADE
AND
DEVELOPMENT
AGENCY.—Sec-
tion 661(f)(1)(A) of the Foreign Assistance Act of 
1961 (22 U.S.C. 2421(f)(1)(A)) is amended by strik-
ing ‘‘$48,000,000 for fiscal year 2000’’ and inserting 
‘‘$79,500,000 for fiscal year 2020’’. 
(2) COUNTERING RUSSIAN INFLUENCE FUND.— 
Section 254 of the Countering Russian Influence in 
Europe and Eurasia Act of 2017 (22 U.S.C. 9543) is 
amended— 
(A) in subsection (a), by striking ‘‘fiscal 
years 2018 and 2019’’ and inserting ‘‘fiscal 
years 2020, 2021, 2022, and 2023’’; and 
(B) in subsection (b), by adding at the end 
the following new paragraph: 
‘‘(7) To assist United States agencies that oper-
ate under the foreign policy guidance of the Secretary 
of State in providing assistance under section 2004 of 
the European Energy Security and Diversification 
Act of 2019.’’. 
(e) EXCEPTION FROM CERTAIN LIMITATION UNDER 
BUILD ACT.—
1711 
(1) IN
GENERAL.—For purposes of providing 
support for projects under this section— 
(A) the United States International Devel-
opment Finance Corporation may provide sup-
port for projects in countries with upper-middle- 
income economies or high-income economies (as 
those terms are defined by the World Bank); 
(B) the restriction under section 1412(c)(2) 
of the Better Utilization of Investments Leading 
to 
Development 
Act 
of 
2018 
(22 
U.S.C. 
9612(c)(2)) shall not apply; and 
(C) the Corporation shall restrict the provi-
sion of such support in a country described in 
subparagraph (A) unless— 
(i) the President certifies to the appro-
priate congressional committees that such 
support furthers the national economic or 
foreign policy interests of the United States; 
and 
(ii) such support is— 
(I) designed to produce significant 
developmental outcomes or provide de-
velopmental benefits to the poorest pop-
ulation of that country; or
1712 
(II) necessary to preempt or 
counter efforts by a strategic compet-
itor of the United States to secure sig-
nificant political or economic leverage 
or acquire national security-sensitive 
technologies or infrastructure in a 
country that is an ally or partner of 
the United States. 
(2) DEFINITIONS.—In this subsection, the terms 
‘‘appropriate congressional committees’’ and ‘‘less de-
veloped country’’ have the meanings given those terms 
in section 1402 of the Better Utilization of Invest-
ments Leading to Development Act of 2018 (22 
U.S.C. 9601). 
SEC. 2005. PROGRESS REPORTS. 
Not later than one year after the date of the enactment 
of this Act, and annually thereafter, the President shall sub-
mit to the Committee on Foreign Relations of the Senate 
and the Committee on Foreign Affairs of the House of Rep-
resentatives a report on progress made in providing assist-
ance for projects under section 2004 that includes— 
(1) a description of the energy infrastructure 
projects the United States has identified for such as-
sistance; and 
(2) for each such project—
1713 
(A) a description of the role of the United 
States in the project, including in early-stage 
project support and late-stage project support; 
(B) the amount and form of any debt fi-
nancing and insurance provided by the United 
States Government for the project; 
(C) the amount and form of any early-stage 
project support; and 
(D) an update on the progress made on the 
project as of the date of the report. 
DIVISION Q—REVENUE 
PROVISIONS 
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This division may be cited as the 
‘‘Taxpayer Certainty and Disaster Tax Relief Act of 2019’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this division is as follows: 
Sec. 1. Short title; etc. 
TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS 
Subtitle A—Tax Relief and Support for Families and Individuals 
Sec. 101. Exclusion from gross income of discharge of qualified principal resi-
dence indebtedness. 
Sec. 102. Treatment of mortgage insurance premiums as qualified residence inter-
est. 
Sec. 103. Reduction in medical expense deduction floor. 
Sec. 104. Deduction of qualified tuition and related expenses. 
Sec. 105. Black lung disability trust fund excise tax. 
Subtitle B—Incentives for Employment, Economic Growth, and Community 
Development 
Sec. 111. Indian employment credit. 
Sec. 112. Railroad track maintenance credit.
1714 
Sec. 113. Mine rescue team training credit. 
Sec. 114. Classification of certain race horses as 3-year property. 
Sec. 115. 7-year recovery period for motorsports entertainment complexes. 
Sec. 116. Accelerated depreciation for business property on Indian reservations. 
Sec. 117. Expensing rules for certain productions. 
Sec. 118. Empowerment zone tax incentives. 
Sec. 119. American Samoa economic development credit. 
Subtitle C—Incentives for Energy Production, Efficiency, and Green Economy 
Jobs 
Sec. 121. Biodiesel and renewable diesel. 
Sec. 122. Second generation biofuel producer credit. 
Sec. 123. Nonbusiness energy property. 
Sec. 124. Qualified fuel cell motor vehicles. 
Sec. 125. Alternative fuel refueling property credit. 
Sec. 126. 2-wheeled plug-in electric vehicle credit. 
Sec. 127. Credit for electricity produced from certain renewable resources. 
Sec. 128. Production credit for Indian coal facilities. 
Sec. 129. Energy efficient homes credit. 
Sec. 130. Special allowance for second generation biofuel plant property. 
Sec. 131. Energy efficient commercial buildings deduction. 
Sec. 132. Special rule for sales or dispositions to implement FERC or State elec-
tric restructuring policy for qualified electric utilities. 
Sec. 133. Extension and clarification of excise tax credits relating to alternative 
fuels. 
Sec. 134. Oil spill liability trust fund rate. 
Subtitle D—Certain Provisions Expiring at the End of 2019 
Sec. 141. New markets tax credit. 
Sec. 142. Employer credit for paid family and medical leave. 
Sec. 143. Work opportunity credit. 
Sec. 144. Certain provisions related to beer, wine, and distilled spirits. 
Sec. 145. Look-thru rule for related controlled foreign corporations. 
Sec. 146. Credit for health insurance costs of eligible individuals. 
TITLE II—DISASTER TAX RELIEF 
Sec. 201. Definitions. 
Sec. 202. Special disaster-related rules for use of retirement funds. 
Sec. 203. Employee retention credit for employers affected by qualified disasters. 
Sec. 204. Other disaster-related tax relief provisions. 
Sec. 205. Automatic extension of filing deadlines in case of certain taxpayers af-
fected by Federally declared disasters. 
Sec. 206. Modification of the tax rate for the excise tax on investment income of 
private foundations. 
Sec. 207. Additional low-income housing credit allocations for qualified 2017 and 
2018 California disaster areas. 
Sec. 208. Treatment of certain possessions. 
TITLE III—OTHER PROVISIONS 
Sec. 301. Modification of income for purposes of determining tax-exempt status 
of certain mutual or cooperative telephone or electric companies. 
Sec. 302. Repeal of increase in unrelated business taxable income for certain 
fringe benefit expenses.
1715 
(c) AMENDMENT OF 1986 CODE.—Except as otherwise 
expressly provided, whenever in this division an amend-
ment or repeal is expressed in terms of an amendment to, 
or repeal of, a section or other provision, the reference shall 
be considered to be made to a section or other provision 
of the Internal Revenue Code of 1986. 
TITLE I—EXTENSION OF 
CERTAIN EXPIRING PROVISIONS 
Subtitle A—Tax Relief and Support 
for Families and Individuals 
SEC. 101. EXCLUSION FROM GROSS INCOME OF DISCHARGE 
OF QUALIFIED PRINCIPAL RESIDENCE IN-
DEBTEDNESS. 
(a) IN GENERAL.—Section 108(a)(1)(E) is amended 
by striking ‘‘January 1, 2018’’ each place it appears and 
inserting ‘‘January 1, 2021’’. 
(b) CONFORMING AMENDMENT.—Section 108(h)(2) is 
amended by inserting ‘‘and determined without regard to 
the substitution described in section 163(h)(3)(F)(i)(II)’’ 
after ‘‘clause (ii) thereof’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to discharges of indebtedness after De-
cember 31, 2017.
1716 
SEC. 102. TREATMENT OF MORTGAGE INSURANCE PRE-
MIUMS AS QUALIFIED RESIDENCE INTEREST. 
(a) IN
GENERAL.—Section 163(h)(3)(E)(iv)(I) is 
amended by striking ‘‘December 31, 2017’’ and inserting 
‘‘December 31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to amounts paid or accrued after Decem-
ber 31, 2017. 
SEC. 103. REDUCTION IN MEDICAL EXPENSE DEDUCTION 
FLOOR. 
(a) IN GENERAL.—Section 213(f) is amended to read 
as follows: 
‘‘(f) TEMPORARY SPECIAL RULE.—In the case of tax-
able years beginning before January 1, 2021, subsection (a) 
shall be applied with respect to a taxpayer by substituting 
‘7.5 percent’ for ‘10 percent’.’’. 
(b) ALTERNATIVE MINIMUM TAX.—Section 56(b)(1) is 
amended by striking subparagraph (B) and by redesig-
nating subparagraphs (C), (D), (E), and (F), as subpara-
graphs (B), (C), (D), and (E), respectively. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years ending after December 
31, 2018.
1717 
SEC. 104. DEDUCTION OF QUALIFIED TUITION AND RE-
LATED EXPENSES. 
(a) IN GENERAL.—Section 222(e) is amended by strik-
ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017. 
SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE 
TAX. 
(a) IN GENERAL.—Section 4121(e)(2)(A) is amended 
by striking ‘‘December 31, 2018’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply on and after the first day of the first 
calendar month beginning after the date of the enactment 
of this Act. 
Subtitle B—Incentives for Employ-
ment, Economic Growth, and 
Community Development 
SEC. 111. INDIAN EMPLOYMENT CREDIT. 
(a) IN GENERAL.—Section 45A(f) is amended by strik-
ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’.
1718 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017. 
SEC. 112. RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Section 45G(f) is amended by strik-
ing ‘‘January 1, 2018’’ and inserting ‘‘January 1, 2023’’. 
(b) SAFE HARBOR ASSIGNMENTS.—Any assignment, 
including related expenditures paid or incurred, under sec-
tion 45G(b)(2) of the Internal Revenue Code of 1986 for 
a taxable year beginning on or after January 1, 2018, and 
ending before January 1, 2020, shall be treated as effective 
as of the close of such taxable year if made pursuant to 
a written agreement entered into no later than 90 days fol-
lowing the date of the enactment of this Act. 
(c) EFFECTIVE DATE.—The amendment made by this 
section shall apply to expenditures paid or incurred during 
taxable years beginning after December 31, 2017. 
SEC. 113. MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Section 45N(e) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017.
1719 
SEC. 114. CLASSIFICATION OF CERTAIN RACE HORSES AS 3- 
YEAR PROPERTY. 
(a) IN GENERAL.—Section 168(e)(3)(A)(i) is amend-
ed— 
(1) by striking ‘‘January 1, 2018’’ in subclause 
(I) and inserting ‘‘January 1, 2021’’, and 
(2) by striking ‘‘December 31, 2017’’ in sub-
clause (II) and inserting ‘‘December 31, 2020’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 115. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
ENTERTAINMENT COMPLEXES. 
(a) IN GENERAL.—Section 168(i)(15)(D) is amended 
by striking ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 116. ACCELERATED DEPRECIATION FOR BUSINESS 
PROPERTY ON INDIAN RESERVATIONS. 
(a) IN GENERAL.—Section 168(j)(9) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’.
1720 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 117. EXPENSING RULES FOR CERTAIN PRODUCTIONS. 
(a) IN GENERAL.—Section 181(g) is amended by strik-
ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to productions commencing after Decem-
ber 31, 2017. 
SEC. 118. EMPOWERMENT ZONE TAX INCENTIVES. 
(a) IN GENERAL.—Section 1391(d)(1)(A)(i) is amend-
ed by striking ‘‘December 31, 2017’’ and inserting ‘‘Decem-
ber 31, 2020’’. 
(b) TREATMENT OF CERTAIN TERMINATION DATES 
SPECIFIED IN NOMINATIONS.—In the case of a designation 
of an empowerment zone the nomination for which included 
a termination date which is contemporaneous with the date 
specified in subparagraph (A)(i) of section 1391(d)(1) of 
the Internal Revenue Code of 1986 (as in effect before the 
enactment of this Act), subparagraph (B) of such section 
shall not apply with respect to such designation if, after 
the date of the enactment of this section, the entity which 
made such nomination amends the nomination to provide
1721 
for a new termination date in such manner as the Secretary 
of the Treasury (or the Secretary’s designee) may provide. 
(c) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to taxable years beginning after De-
cember 31, 2017. 
SEC. 119. AMERICAN SAMOA ECONOMIC DEVELOPMENT 
CREDIT. 
(a) IN GENERAL.—Section 119(d) of division A of the 
Tax Relief and Health Care Act of 2006 is amended— 
(1) by striking ‘‘January 1, 2018’’ each place it 
appears and inserting ‘‘January 1, 2021’’, 
(2) by striking ‘‘first 12 taxable years’’ in para-
graph (1) and inserting ‘‘first 15 taxable years’’, 
(3) by striking ‘‘first 6 taxable years’’ in para-
graph (2) and inserting ‘‘first 9 taxable years’’, and 
(4) by adding at the end the following flush sen-
tence: 
‘‘In the case of a corporation described in subsection (a)(2), 
the Internal Revenue Code of 1986 shall be applied and ad-
ministered without regard to the amendments made by sec-
tion 401(d)(1) of the Tax Technical Corrections Act of 
2018.’’. 
(b) CONFORMING AMENDMENT.—Section 119(e) of di-
vision A of the Tax Relief and Health Care Act of 2006
1722 
is amended by inserting ‘‘(as in effect before its repeal)’’ 
after ‘‘section 199 of the Internal Revenue Code of 1986’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017. 
Subtitle C—Incentives for Energy 
Production, 
Efficiency, 
and 
Green Economy Jobs 
SEC. 121. BIODIESEL AND RENEWABLE DIESEL. 
(a) INCOME TAX CREDIT.— 
(1) IN GENERAL.—Section 40A(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘Decem-
ber 31, 2022’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to fuel sold or used after 
December 31, 2017. 
(b) EXCISE TAX INCENTIVES.— 
(1) TERMINATION.— 
(A) IN
GENERAL.—Section 6426(c)(6) is 
amended by striking ‘‘December 31, 2017’’ and 
inserting ‘‘December 31, 2022’’. 
(B) PAYMENTS.—Section 6427(e)(6)(B) is 
amended by striking ‘‘December 31, 2017’’ and 
inserting ‘‘December 31, 2022’’.
1723 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2017. 
(3) SPECIAL RULE.—Notwithstanding any other 
provision of law, in the case of any biodiesel mixture 
credit properly determined under section 6426(c) of 
the Internal Revenue Code of 1986 for the period be-
ginning on January 1, 2018, and ending with the 
close of the last calendar quarter beginning before the 
date of the enactment of this Act, such credit shall be 
allowed, and any refund or payment attributable to 
such credit (including any payment under section 
6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Sec-
retary’s delegate) shall provide. Such Secretary shall 
issue guidance within 30 days after the date of the 
enactment of this Act providing for a one-time sub-
mission of claims covering periods described in the 
preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in 
such manner as prescribed by such Secretary) to 
begin not later than 30 days after such guidance is 
issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary 
has not paid pursuant to a claim filed under this
1724 
subsection within 60 days after the date of the filing 
of such claim, the claim shall be paid with interest 
from such date determined by using the overpayment 
rate and method under section 6621 of such Code. 
SEC. 122. SECOND GENERATION BIOFUEL PRODUCER CRED-
IT. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to qualified second generation biofuel 
production after December 31, 2017. 
SEC. 123. NONBUSINESS ENERGY PROPERTY. 
(a) IN GENERAL.—Section 25C(g)(2) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) TECHNICAL AMENDMENT.—Section 25C(d)(3) is 
amended— 
(1) by striking ‘‘an energy factor of at least 2.0’’ 
in subparagraph (A) and inserting ‘‘a Uniform En-
ergy Factor of at least 2.2’’, and 
(2) by striking ‘‘an energy factor’’ in subpara-
graph (D) and inserting ‘‘a Uniform Energy Factor’’.
1725 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 124. QUALIFIED FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property purchased after December 
31, 2017. 
SEC. 125. ALTERNATIVE FUEL REFUELING PROPERTY CRED-
IT. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 126. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is amend-
ed by striking ‘‘January 1, 2018’’ and inserting ‘‘January 
1, 2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to vehicles acquired after December 31, 
2017.
1726 
SEC. 127. CREDIT FOR ELECTRICITY PRODUCED FROM CER-
TAIN RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of section 
45(d) are each amended by striking ‘‘January 1, 2018’’ 
each place it appears and inserting ‘‘January 1, 2021’’: 
(1) Paragraph (2)(A). 
(2) Paragraph (3)(A). 
(3) Paragraph (4)(B). 
(4) Paragraph (6). 
(5) Paragraph (7). 
(6) Paragraph (9). 
(7) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES
AS
ENERGY
PROPERTY.—Section 
48(a)(5)(C)(ii) is amended by striking ‘‘January 1, 2018 
(January 1, 2020, in the case of any facility which is de-
scribed in paragraph (1) of section 45(d))’’ and inserting 
‘‘January 1, 2021’’. 
(c) APPLICATION OF EXTENSION TO WIND FACILI-
TIES.— 
(1) IN GENERAL.—Section 45(d)(1) is amended 
by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu-
ary 1, 2021’’. 
(2) APPLICATION OF PHASEOUT PERCENTAGE.— 
(A) IN
GENERAL.—Section 45(b)(5) is 
amended by striking ‘‘and’’ at the end of sub-
1727 
paragraph (B), by striking the period at the end 
of subparagraph (C) and inserting ‘‘, and’’, and 
by adding at the end the following new subpara-
graph: 
‘‘(D) in the case of any facility the con-
struction of which begins after December 31, 
2019, and before January 1, 2021, 40 percent.’’. 
(B) TREATMENT AS ENERGY PROPERTY.— 
Section 48(a)(5)(E) is amended by striking 
‘‘and’’ at the end of clause (ii), by striking the 
period at the end of clause (iii) and inserting ‘‘, 
and’’, and by adding at the end the following 
new clause: 
‘‘(iv) in the case of any facility the 
construction of which begins after December 
31, 2019, and before January 1, 2021, 40 
percent.’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on January 1, 2018. 
SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILI-
TIES. 
(a) IN GENERAL.—Section 45(e)(10)(A) is amended by 
striking ‘‘12-year period’’ each place it appears and insert-
ing ‘‘15-year period’’.
1728 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to coal produced after December 31, 
2017. 
SEC. 129. ENERGY EFFICIENT HOMES CREDIT. 
(a) IN GENERAL.—Section 45L(g) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to homes acquired after December 31, 
2017. 
SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION 
BIOFUEL PLANT PROPERTY. 
(a) IN GENERAL.—Section 168(l)(2)(D) is amended by 
striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2017. 
SEC. 131. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
(a) IN GENERAL.—Section 179D(h) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2020’’.
1729 
(b) EFFECTIVE DATES.—The amendment made by 
subsection (a) shall apply to property placed in service after 
December 31, 2017. 
SEC. 132. SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
IMPLEMENT FERC OR STATE ELECTRIC RE-
STRUCTURING POLICY FOR QUALIFIED ELEC-
TRIC UTILITIES. 
(a) IN GENERAL.—Section 451(k)(3) is amended by 
striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to dispositions after December 31, 2017. 
SEC. 133. EXTENSION AND CLARIFICATION OF EXCISE TAX 
CREDITS RELATING TO ALTERNATIVE FUELS. 
(a) EXTENSION.— 
(1) IN
GENERAL.—Sections 6426(d)(5) and 
6426(e)(3) are each amended by striking ‘‘December 
31, 2017’’ and inserting ‘‘December 31, 2020’’. 
(2) 
OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Section 6427(e)(6)(C) is amended by strik-
ing ‘‘December 31, 2017’’ and inserting ‘‘December 
31, 2020’’. 
(3) SPECIAL RULE.—Notwithstanding any other 
provision of law, in the case of any alternative fuel 
credit properly determined under section 6426(d) of
1730 
the Internal Revenue Code of 1986 for the period be-
ginning on January 1, 2018, and ending with the 
close of the last calendar quarter beginning before the 
date of the enactment of this Act, such credit shall be 
allowed, and any refund or payment attributable to 
such credit (including any payment under section 
6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Sec-
retary’s delegate) shall provide. Such Secretary shall 
issue guidance within 30 days after the date of the 
enactment of this Act providing for a one-time sub-
mission of claims covering periods described in the 
preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in 
such manner as prescribed by such Secretary) to 
begin not later than 30 days after such guidance is 
issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary 
has not paid pursuant to a claim filed under this 
subsection within 60 days after the date of the filing 
of such claim, the claim shall be paid with interest 
from such date determined by using the overpayment 
rate and method under section 6621 of such Code.
1731 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2017. 
(b) CLARIFICATION OF RULES REGARDING ALTER-
NATIVE FUEL MIXTURE CREDIT.— 
(1) IN
GENERAL.—Paragraph (2) of section 
6426(e) is amended by striking ‘‘mixture of alter-
native fuel’’ and inserting ‘‘mixture of alternative fuel 
(other than a fuel described in subparagraph (A), (C), 
or (F) of subsection (d)(2))’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to— 
(A) fuel sold or used on or after the date of 
the enactment of this Act, and 
(B) fuel sold or used before such date of en-
actment, but only to the extent that claims for 
the credit under section 6426(e) of the Internal 
Revenue Code of 1986 with respect to such sale 
or use— 
(i) have not been paid or allowed as of 
such date, and 
(ii) were made on or after January 8, 
2018. 
(3) NO INFERENCE.—Nothing contained in this 
subsection or the amendments made by this subsection
1732 
shall be construed to create any inference as to a 
change in law or guidance in effect prior to enact-
ment of this subsection. 
SEC. 134. OIL SPILL LIABILITY TRUST FUND RATE. 
(a) IN GENERAL.—Section 4611(f)(2) is amended by 
striking ‘‘December 31, 2018’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply on and after the first day of the first 
calendar month beginning after the date of the enactment 
of this Act. 
Subtitle D—Certain Provisions 
Expiring at the End of 2019 
SEC. 141. NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Section 45D(f)(1) is amended by 
striking ‘‘and’’ at the end of subparagraph (F), by striking 
the period at the end of subparagraph (G) and inserting 
‘‘, and’’, and by adding at the end the following new sub-
paragraph: 
‘‘(H) $5,000,000,000 for 2020.’’. 
(b) CARRYOVER
OF UNUSED LIMITATION.—Section 
45D(f)(3) is amended by striking ‘‘2024’’ and inserting 
‘‘2025’’.
1733 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to calendar years beginning after De-
cember 31, 2019. 
SEC. 142. EMPLOYER CREDIT FOR PAID FAMILY AND MED-
ICAL LEAVE. 
(a) IN GENERAL.—Section 45S(i) is amended by strik-
ing ‘‘December 31, 2019’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to wages paid in taxable years begin-
ning after December 31, 2019. 
SEC. 143. WORK OPPORTUNITY CREDIT. 
(a) IN GENERAL.—Section 51(c)(4) is amended by 
striking ‘‘December 31, 2019’’ and inserting ‘‘December 31, 
2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to individuals who begin work for the 
employer after December 31, 2019. 
SEC. 144. CERTAIN PROVISIONS RELATED TO BEER, WINE, 
AND DISTILLED SPIRITS. 
(a) EXEMPTION FOR AGING PROCESS OF BEER, WINE, 
AND DISTILLED SPIRITS.— 
(1) IN
GENERAL.—Section 263A(f)(4)(B) is 
amended by striking ‘‘December 31, 2019’’ and insert-
ing ‘‘December 31, 2020’’.
1734 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to interest costs paid or 
accrued after December 31, 2019. 
(b) REDUCED RATE OF EXCISE TAX ON BEER.— 
(1) IN GENERAL.—Paragraphs (1)(C) and (2)(A) 
of section 5051(a) are each amended by striking 
‘‘January 1, 2020’’ and inserting ‘‘January 1, 2021’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to beer removed after 
December 31, 2019. 
(c) TRANSFER OF BEER BETWEEN BONDED FACILI-
TIES.— 
(1) IN GENERAL.—Section 5414(b)(3) is amend-
ed by striking ‘‘December 31, 2019’’ and inserting 
‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to calendar quarters begin-
ning after December 31, 2019. 
(d) REDUCED RATE OF EXCISE TAX ON CERTAIN 
WINE.— 
(1) IN
GENERAL.—Section 5041(c)(8)(A) is 
amended by striking ‘‘January 1, 2020’’ and insert-
ing ‘‘January 1, 2021’’. 
(2) CONFORMING AMENDMENT.—The heading of 
section 5041(c)(8) is amended by striking ‘‘SPECIAL
1735 
RULE
FOR 2018 AND 2019’’ and inserting ‘‘TEM-
PORARY SPECIAL RULE’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to wine removed after 
December 31, 2019. 
(e) ADJUSTMENT OF ALCOHOL CONTENT LEVEL FOR 
APPLICATION OF EXCISE TAXES.— 
(1) IN GENERAL.—Paragraphs (1) and (2) of 
section 5041(b) are each amended by striking ‘‘Janu-
ary 1, 2020’’ and inserting ‘‘January 1, 2021’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to wine removed after 
December 31, 2019. 
(f) DEFINITION OF MEAD AND LOW ALCOHOL BY VOL-
UME WINE.— 
(1) IN GENERAL.—Section 5041(h)(3) is amend-
ed by striking ‘‘December 31, 2019’’ and inserting 
‘‘December 31, 2020’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to wine removed after De-
cember 31, 2019. 
(g) REDUCED RATE OF EXCISE TAX ON CERTAIN DIS-
TILLED SPIRITS.—
1736 
(1) IN GENERAL.—Section 5001(c)(4) is amend-
ed by striking ‘‘December 31, 2019’’ and inserting 
‘‘December 31, 2020’’. 
(2) CONFORMING AMENDMENT.—The heading of 
section 5001(c) is amended by striking ‘‘REDUCED 
RATE
FOR 2018 AND 2019’’ and inserting ‘‘TEM-
PORARY REDUCED RATE’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to distilled spirits re-
moved after December 31, 2019. 
(h) BULK DISTILLED SPIRITS.— 
(1) IN GENERAL.—Section 5212 is amended by 
striking ‘‘January 1, 2020’’ and inserting ‘‘January 
1, 2021’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to distilled spirits trans-
ferred in bond after December 31, 2019. 
(i) SIMPLIFICATION OF RULES REGARDING RECORDS, 
STATEMENTS, AND RETURNS.— 
(1) IN GENERAL.—Section 5555(a) is amended 
by striking ‘‘January 1, 2020’’ and inserting ‘‘Janu-
ary 1, 2021’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to calendar quarters begin-
ning after December 31, 2019.
1737 
(j) TECHNICAL CORRECTION.— 
(1) IN GENERAL.—Section 5041(c)(8) is amend-
ed by adding at the end the following new subpara-
graph: 
‘‘(C) APPLICATION
OF
CERTAIN
RULES.— 
Paragraphs (3) and (6) shall be applied by sub-
stituting ‘paragraph (1) or (8)’ for ‘paragraph 
(1)’ each place it appears therein.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall take effect as if included in sec-
tion 13804 of Public Law 115-97. 
SEC. 145. LOOK-THRU RULE FOR RELATED CONTROLLED 
FOREIGN CORPORATIONS. 
(a) IN GENERAL.—Section 954(c)(6)(C) is amended by 
striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years of foreign corporations 
beginning after December 31, 2019, and to taxable years 
of United States shareholders with or within which such 
taxable years of foreign corporations end.
1738 
SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELI-
GIBLE INDIVIDUALS. 
(a) IN GENERAL.—Section 35(b)(1)(B) is amended by 
striking ‘‘January 1, 2020’’ and inserting ‘‘January 1, 
2021’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to months beginning after December 31, 
2019. 
TITLE II—DISASTER TAX RELIEF 
SEC. 201. DEFINITIONS. 
For purposes of this title— 
(1) QUALIFIED DISASTER AREA.— 
(A) IN GENERAL.—The term ‘‘qualified dis-
aster area’’ means any area with respect to 
which a major disaster was declared, during the 
period beginning on January 1, 2018, and end-
ing on the date which is 60 days after the date 
of the enactment of this Act, by the President 
under section 401 of the Robert T. Stafford Dis-
aster Relief and Emergency Assistance Act if the 
incident period of the disaster with respect to 
which such declaration is made begins on or be-
fore the date of the enactment of this Act. 
(B) DENIAL
OF
DOUBLE
BENEFIT.—Such 
term shall not include the California wildfire 
disaster area (as defined in section 20101 of sub-
1739 
division 2 of division B of the Bipartisan Budg-
et Act of 2018). 
(2) QUALIFIED
DISASTER
ZONE.—The term 
‘‘qualified disaster zone’’ means that portion of any 
qualified disaster area which was determined by the 
President, during the period beginning on January 1, 
2018, and ending on the date which is 60 days after 
the date of the enactment of this Act, to warrant indi-
vidual or individual and public assistance from the 
Federal Government under the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act by rea-
son of the qualified disaster with respect to such dis-
aster area. 
(3) QUALIFIED DISASTER.—The term ‘‘qualified 
disaster’’ means, with respect to any qualified dis-
aster area, the disaster by reason of which a major 
disaster was declared with respect to such area. 
(4) INCIDENT PERIOD.—The term ‘‘incident pe-
riod’’ means, with respect to any qualified disaster, 
the period specified by the Federal Emergency Man-
agement Agency as the period during which such dis-
aster occurred (except that for purposes of this title 
such period shall not be treated as beginning before 
January 1, 2018, or ending after the date which is 
30 days after the date of the enactment of this Act).
1740 
SEC. 202. SPECIAL DISASTER-RELATED RULES FOR USE OF 
RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT 
PLANS.— 
(1) IN GENERAL.—Section 72(t) of the Internal 
Revenue Code of 1986 shall not apply to any quali-
fied disaster distribution. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this sub-
section, the aggregate amount of distributions re-
ceived by an individual which may be treated as 
qualified disaster distributions for any taxable 
year shall not exceed the excess (if any) of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as 
qualified disaster distributions received by 
such individual for all prior taxable years. 
(B) 
TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a quali-
fied disaster distribution, a plan shall not be 
treated as violating any requirement of the In-
ternal Revenue Code of 1986 merely because the 
plan treats such distribution as a qualified dis-
aster distribution, unless the aggregate amount 
of such distributions from all plans maintained
1741 
by the employer (and any member of any con-
trolled group which includes the employer) to 
such individual exceeds $100,000. 
(C) CONTROLLED GROUP.—For purposes of 
subparagraph (B), the term ‘‘controlled group’’ 
means any group treated as a single employer 
under subsection (b), (c), (m), or (o) of section 
414 of the Internal Revenue Code of 1986. 
(D) SPECIAL RULE FOR INDIVIDUALS AF-
FECTED
BY
MORE
THAN
ONE
DISASTER.—The 
limitation of subparagraph (A) shall be applied 
separately with respect to distributions made 
with respect to each qualified disaster. 
(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who re-
ceives a qualified disaster distribution may, at 
any time during the 3-year period beginning on 
the day after the date on which such distribution 
was received, make 1 or more contributions in 
an aggregate amount not to exceed the amount 
of such distribution to an eligible retirement 
plan of which such individual is a beneficiary 
and to which a rollover contribution of such dis-
tribution could be made under section 402(c), 
403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of
1742 
the Internal Revenue Code of 1986, as the case 
may be. 
(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS 
OTHER THAN IRAS.—For purposes of the Inter-
nal Revenue Code of 1986, if a contribution is 
made pursuant to subparagraph (A) with respect 
to a qualified disaster distribution from an eligi-
ble retirement plan other than an individual re-
tirement plan, then the taxpayer shall, to the ex-
tent of the amount of the contribution, be treated 
as having received the qualified disaster distribu-
tion in an eligible rollover distribution (as de-
fined in section 402(c)(4) of such Code) and as 
having transferred the amount to the eligible re-
tirement plan in a direct trustee to trustee trans-
fer within 60 days of the distribution. 
(C) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS FROM IRAS.—For purposes of the 
Internal Revenue Code of 1986, if a contribution 
is made pursuant to subparagraph (A) with re-
spect to a qualified disaster distribution from an 
individual retirement plan (as defined by section 
7701(a)(37) of such Code), then, to the extent of 
the amount of the contribution, the qualified dis-
1743 
aster distribution shall be treated as a distribu-
tion described in section 408(d)(3) of such Code 
and as having been transferred to the eligible re-
tirement plan in a direct trustee to trustee trans-
fer within 60 days of the distribution. 
(4) DEFINITIONS.—For purposes of this sub-
section— 
(A) QUALIFIED DISASTER DISTRIBUTION.— 
Except as provided in paragraph (2), the term 
‘‘qualified disaster distribution’’ means any dis-
tribution from an eligible retirement plan 
made— 
(i) on or after the first day of the inci-
dent period of a qualified disaster and be-
fore the date which is 180 days after the 
date of the enactment of this Act, and 
(ii) to an individual whose principal 
place of abode at any time during the inci-
dent period of such qualified disaster is lo-
cated in the qualified disaster area with re-
spect to such qualified disaster and who has 
sustained an economic loss by reason of 
such qualified disaster. 
(B) ELIGIBLE
RETIREMENT
PLAN.—The 
term ‘‘eligible retirement plan’’ shall have the
1744 
meaning given such term by section 402(c)(8)(B) 
of the Internal Revenue Code of 1986. 
(5) INCOME INCLUSION SPREAD OVER 3-YEAR PE-
RIOD.— 
(A) IN GENERAL.—In the case of any quali-
fied disaster distribution, unless the taxpayer 
elects not to have this paragraph apply for any 
taxable year, any amount required to be in-
cluded in gross income for such taxable year 
shall be so included ratably over the 3-taxable- 
year period beginning with such taxable year. 
(B) SPECIAL RULE.—For purposes of sub-
paragraph (A), rules similar to the rules of sub-
paragraph (E) of section 408A(d)(3) of the Inter-
nal Revenue Code of 1986 shall apply. 
(6) SPECIAL RULES.— 
(A) EXEMPTION OF DISTRIBUTIONS FROM 
TRUSTEE
TO
TRUSTEE
TRANSFER
AND
WITH-
HOLDING
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405 of the Internal Rev-
enue Code of 1986, qualified disaster distribu-
tions shall not be treated as eligible rollover dis-
tributions. 
(B) QUALIFIED
DISASTER
DISTRIBUTIONS 
TREATED AS MEETING PLAN DISTRIBUTION RE-
1745 
QUIREMENTS.—For purposes the Internal Rev-
enue Code of 1986, a qualified disaster distribu-
tion shall be treated as meeting the requirements 
of 
sections 
401(k)(2)(B)(i), 
403(b)(7)(A)(ii), 
403(b)(11), and 457(d)(1)(A) of such Code. 
(b) RECONTRIBUTIONS OF WITHDRAWALS FOR HOME 
PURCHASES.— 
(1) RECONTRIBUTIONS.— 
(A) IN GENERAL.—Any individual who re-
ceived a qualified distribution may, during the 
applicable period, make 1 or more contributions 
in an aggregate amount not to exceed the 
amount of such qualified distribution to an eligi-
ble retirement plan (as defined in section 
402(c)(8)(B) of the Internal Revenue Code of 
1986) of which such individual is a beneficiary 
and to which a rollover contribution of such dis-
tribution could be made under section 402(c), 
403(a)(4), 403(b)(8), or 408(d)(3), of such Code, 
as the case may be. 
(B) TREATMENT
OF
REPAYMENTS.—Rules 
similar to the rules of subparagraphs (B) and 
(C) of subsection (a)(3) shall apply for purposes 
of this subsection.
1746 
(2) QUALIFIED DISTRIBUTION.—For purposes of 
this subsection, the term ‘‘qualified distribution’’ 
means any distribution— 
(A) described in section 401(k)(2)(B)(i)(IV), 
403(b)(7)(A)(ii) (but only to the extent such dis-
tribution 
relates 
to 
financial 
hardship), 
403(b)(11)(B), or 72(t)(2)(F), of the Internal 
Revenue Code of 1986, 
(B) which was to be used to purchase or 
construct a principal residence in a qualified 
disaster area, but which was not so used on ac-
count of the qualified disaster with respect to 
such area, and 
(C) which was received during the period 
beginning on the date which is 180 days before 
the first day of the incident period of such quali-
fied disaster and ending on the date which is 30 
days after the last day of such incident period. 
(3) APPLICABLE PERIOD.—For purposes of this 
subsection, the term ‘‘applicable period’’ means, in the 
case of a principal residence in a qualified disaster 
area with respect to any qualified disaster, the period 
beginning on the first day of the incident period of 
such qualified disaster and ending on the date which 
is 180 days after the date of the enactment of this Act.
1747 
(c) LOANS FROM QUALIFIED PLANS.— 
(1) INCREASE IN LIMIT ON LOANS NOT TREATED 
AS DISTRIBUTIONS.—In the case of any loan from a 
qualified employer plan (as defined under section 
72(p)(4) of the Internal Revenue Code of 1986) to a 
qualified individual made during the 180-day period 
beginning on the date of the enactment of this Act— 
(A) clause (i) of section 72(p)(2)(A) of such 
Code shall be applied by substituting ‘‘$100,000’’ 
for ‘‘$50,000’’, and 
(B) clause (ii) of such section shall be ap-
plied by substituting ‘‘the present value of the 
nonforfeitable accrued benefit of the employee 
under the plan’’ for ‘‘one-half of the present 
value of the nonforfeitable accrued benefit of the 
employee under the plan’’. 
(2) DELAY OF REPAYMENT.—In the case of a 
qualified individual (with respect to any qualified 
disaster) with an outstanding loan (on or after the 
first day of the incident period of such qualified dis-
aster) from a qualified employer plan (as defined in 
section 72(p)(4) of the Internal Revenue Code of 
1986)— 
(A) if the due date pursuant to subpara-
graph (B) or (C) of section 72(p)(2) of such Code
1748 
for any repayment with respect to such loan oc-
curs during the period beginning on the first day 
of the incident period of such qualified disaster 
and ending on the date which is 180 days after 
the last day of such incident period, such due 
date shall be delayed for 1 year (or, if later, 
until the date which is 180 days after the date 
of the enactment of this Act), 
(B) any subsequent repayments with respect 
to any such loan shall be appropriately adjusted 
to reflect the delay in the due date under sub-
paragraph (A) and any interest accruing during 
such delay, and 
(C) in determining the 5-year period and 
the term of a loan under subparagraph (B) or 
(C) of section 72(p)(2) of such Code, the period 
described in subparagraph (A) of this paragraph 
shall be disregarded. 
(3) QUALIFIED
INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ means 
any individual— 
(A) whose principal place of abode at any 
time during the incident period of any qualified 
disaster is located in the qualified disaster area 
with respect to such qualified disaster, and
1749 
(B) who has sustained an economic loss by 
reason of such qualified disaster. 
(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any amendment to any plan or annuity contract, 
such plan or contract shall be treated as being oper-
ated in accordance with the terms of the plan during 
the period described in paragraph (2)(B)(i). 
(2) AMENDMENTS
TO
WHICH
SUBSECTION
AP-
PLIES.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annu-
ity contract which is made— 
(i) pursuant to any provision of this 
section, or pursuant to any regulation 
issued by the Secretary or the Secretary of 
Labor under any provision of this section, 
and 
(ii) on or before the last day of the first 
plan year beginning on or after January 1, 
2020, or such later date as the Secretary 
may prescribe. 
In the case of a governmental plan (as defined 
in section 414(d) of the Internal Revenue Code 
of 1986), clause (ii) shall be applied by sub-
1750 
stituting the date which is 2 years after the date 
otherwise applied under clause (ii). 
(B) CONDITIONS.—This subsection shall not 
apply to any amendment unless— 
(i) during the period— 
(I) beginning on the date that this 
section or the regulation described in 
subparagraph (A)(i) takes effect (or in 
the case of a plan or contract amend-
ment not required by this section or 
such regulation, the effective date speci-
fied by the plan), and 
(II) ending on the date described 
in subparagraph (A)(ii) (or, if earlier, 
the date the plan or contract amend-
ment is adopted), 
the plan or contract is operated as if such plan 
or contract amendment were in effect, and 
(ii) such plan or contract amendment 
applies retroactively for such period. 
SEC. 203. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
AFFECTED BY QUALIFIED DISASTERS. 
(a) IN GENERAL.—For purposes of section 38 of the 
Internal Revenue Code of 1986, in the case of an eligible 
employer, the 2018 through 2019 qualified disaster em-
1751 
ployee retention credit shall be treated as a credit listed at 
the end of subsection (b) of such section. For purposes of 
this subsection, the 2018 through 2019 qualified disaster 
employee retention credit for any taxable year is an amount 
equal to 40 percent of the qualified wages with respect to 
each eligible employee of such employer for such taxable 
year. The amount of qualified wages with respect to any 
employee which may be taken into account under this sub-
section by the employer for any taxable year shall not exceed 
$6,000 (reduced by the amount of qualified wages with re-
spect to such employee which may be so taken into account 
for any prior taxable year). 
(b) DEFINITIONS.—For purposes of this section— 
(1) ELIGIBLE
EMPLOYER.—The term ‘‘eligible 
employer’’ means any employer— 
(A) which conducted an active trade or 
business in a qualified disaster zone at any time 
during the incident period of the qualified dis-
aster with respect to such qualified disaster zone, 
and 
(B) with respect to whom the trade or busi-
ness described in subparagraph (A) is inoperable 
at any time during the period beginning on the 
first day of the incident period of such qualified 
disaster and ending on the date of the enactment
1752 
of this Act, as a result of damage sustained by 
reason of such qualified disaster. 
(2) ELIGIBLE
EMPLOYEE.—The term ‘‘eligible 
employee’’ means with respect to an eligible employer 
an employee whose principal place of employment 
with such eligible employer (determined immediately 
before the qualified disaster referred to in paragraph 
(1)) was in the qualified disaster zone referred to in 
such paragraph. 
(3) QUALIFIED
WAGES.—The term ‘‘qualified 
wages’’ means wages (as defined in section 51(c)(1) of 
the Internal Revenue Code of 1986, but without re-
gard to section 3306(b)(2)(B) of such Code) paid or 
incurred by an eligible employer with respect to an 
eligible employee at any time on or after the date on 
which the trade or business described in paragraph 
(1) first became inoperable at the principal place of 
employment of the employee (determined immediately 
before the qualified disaster referred to in such para-
graph) and before the earlier of— 
(A) the date on which such trade or business 
has resumed significant operations at such prin-
cipal place of employment, or
1753 
(B) the date which 150 days after the last 
day of the incident period of the qualified dis-
aster referred to in paragraph (1). 
Such term shall include wages paid without regard to 
whether the employee performs no services, performs 
services at a different place of employment than such 
principal place of employment, or performs services 
at such principal place of employment before signifi-
cant operations have resumed. 
(c) CERTAIN RULES TO APPLY.—For purposes of this 
section, rules similar to the rules of sections 51(i)(1), 52, 
and 280C(a), of the Internal Revenue Code of 1986, shall 
apply. 
(d) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE 
THAN ONCE.—An employee shall not be treated as an eligi-
ble employee for purposes of this section for any period with 
respect to any employer if such employer is allowed a credit 
under section 51 of the Internal Revenue Code of 1986 with 
respect to such employee for such period. 
SEC. 204. OTHER DISASTER-RELATED TAX RELIEF PROVI-
SIONS. 
(a) TEMPORARY INCREASE IN LIMITATION ON QUALI-
FIED CONTRIBUTIONS.— 
(1) SUSPENSION OF CURRENT LIMITATION.—Ex-
cept as otherwise provided in paragraph (2), qualified
1754 
contributions shall be disregarded in applying sub-
sections (b) and (d) of section 170 of the Internal 
Revenue Code of 1986. 
(2) APPLICATION OF INCREASED LIMITATION.— 
For purposes of section 170 of the Internal Revenue 
Code of 1986— 
(A) INDIVIDUALS.—In the case of an indi-
vidual— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed as a deduction 
only to the extent that the aggregate of such 
contributions does not exceed the excess of 
the taxpayer’s contribution base (as defined 
in subparagraph (H) of section 170(b)(1) of 
such Code) over the amount of all other 
charitable contributions allowed under sec-
tion 170(b)(1) of such Code. 
(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of section 170(d)(1) of such Code) exceeds 
the limitation of clause (i), such excess shall 
be added to the excess described in section 
170(b)(1)(G)(ii).
1755 
(B) CORPORATIONS.—In the case of a cor-
poration— 
(i) LIMITATION.—Any qualified con-
tribution shall be allowed as a deduction 
only to the extent that the aggregate of such 
contributions does not exceed the excess of 
the taxpayer’s taxable income (as deter-
mined under paragraph (2) of section 
170(b) of such Code) over the amount of all 
other charitable contributions allowed under 
such paragraph. 
(ii) CARRYOVER.—If the aggregate 
amount of qualified contributions made in 
the contribution year (within the meaning 
of section 170(d)(2) of such Code) exceeds 
the limitation of clause (i), such excess shall 
be appropriately taken into account under 
section 170(d)(2) subject to the limitations 
thereof. 
(3) QUALIFIED CONTRIBUTIONS.— 
(A) IN GENERAL.—For purposes of this sub-
section, the term ‘‘qualified contribution’’ means 
any charitable contribution (as defined in sec-
tion 170(c) of the Internal Revenue Code of 
1986) if—
1756 
(i) such contribution— 
(I) is paid, during the period be-
ginning on January 1, 2018, and end-
ing on the date which is 60 days after 
the date of the enactment of this Act, 
in cash to an organization described in 
section 170(b)(1)(A) of such Code, and 
(II) is made for relief efforts in 
one or more qualified disaster areas, 
(ii) the taxpayer obtains from such or-
ganization contemporaneous written ac-
knowledgment (within the meaning of sec-
tion 170(f)(8) of such Code) that such con-
tribution was used (or is to be used) for re-
lief efforts described in clause (i)(II), and 
(iii) the taxpayer has elected the appli-
cation of this subsection with respect to such 
contribution. 
(B) EXCEPTION.—Such term shall not in-
clude a contribution by a donor if the contribu-
tion is— 
(i) to an organization described in sec-
tion 509(a)(3) of the Internal Revenue Code 
of 1986, or
1757 
(ii) for the establishment of a new, or 
maintenance of an existing, donor advised 
fund (as defined in section 4966(d)(2) of 
such Code). 
(C) APPLICATION OF ELECTION TO PART-
NERSHIPS AND S CORPORATIONS.—In the case of 
a partnership or S corporation, the election 
under subparagraph (A)(iii) shall be made sepa-
rately by each partner or shareholder. 
(b) SPECIAL RULES FOR QUALIFIED DISASTER-RE-
LATED PERSONAL CASUALTY LOSSES.— 
(1) IN GENERAL.—If an individual has a net 
disaster loss for any taxable year— 
(A) the amount determined under section 
165(h)(2)(A)(ii) of the Internal Revenue Code of 
1986 shall be equal to the sum of— 
(i) such net disaster loss, and 
(ii) so much of the excess referred to in 
the matter preceding clause (i) of section 
165(h)(2)(A) of such Code (reduced by the 
amount in clause (i) of this subparagraph) 
as exceeds 10 percent of the adjusted gross 
income of the individual, 
(B) section 165(h)(1) of such Code shall be 
applied by substituting ‘‘$500’’ for ‘‘$500 ($100
1758 
for taxable years beginning after December 31, 
2009)’’, 
(C) the standard deduction determined 
under section 63(c) of such Code shall be in-
creased by the net disaster loss, and 
(D) section 56(b)(1)(E) of such Code (sec-
tion 56(b)(1)(D) of such Code in the case of tax-
able years ending after December 31, 2018) shall 
not apply to so much of the standard deduction 
as is attributable to the increase under subpara-
graph (C) of this paragraph. 
(2) NET DISASTER LOSS.—For purposes of this 
subsection, the term ‘‘net disaster loss’’ means the ex-
cess of qualified disaster-related personal casualty 
losses over personal casualty gains (as defined in sec-
tion 165(h)(3)(A) of the Internal Revenue Code of 
1986). 
(3) QUALIFIED
DISASTER-RELATED
PERSONAL 
CASUALTY LOSSES.—For purposes of this subsection, 
the term ‘‘qualified disaster-related personal casualty 
losses’’ means losses described in section 165(c)(3) of 
the Internal Revenue Code of 1986 which arise in a 
qualified disaster area on or after the first day of the 
incident period of the qualified disaster to which such
1759 
area relates, and which are attributable to such quali-
fied disaster. 
(c) SPECIAL RULE FOR DETERMINING EARNED IN-
COME.— 
(1) IN GENERAL.—In the case of a qualified in-
dividual, if the earned income of the taxpayer for the 
applicable taxable year is less than the earned income 
of the taxpayer for the preceding taxable year, the 
credits allowed under sections 24(d) and 32 of the In-
ternal Revenue Code of 1986 may, at the election of 
the taxpayer, be determined by substituting— 
(A) such earned income for the preceding 
taxable year, for 
(B) such earned income for the applicable 
taxable year. 
(2) QUALIFIED
INDIVIDUAL.—For purposes of 
this subsection, the term ‘‘qualified individual’’ means 
any individual whose principal place of abode at any 
time during the incident period of any qualified dis-
aster was located— 
(A) in the qualified disaster zone with re-
spect to such qualified disaster, or 
(B) in the qualified disaster area with re-
spect to such qualified disaster (but outside the 
qualified disaster zone with respect to such quali-