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SEC. 30104. AUTHORITY FOR FISCAL YEAR 2019 BUDGET 
RESOLUTION IN THE HOUSE OF REPRESENT-
ATIVES. 
(a) FISCAL YEAR 2019.—If a concurrent resolution on 
the budget for fiscal year 2019 has not been adopted by 
April 15, 2018, for the purpose of enforcing the Congres-
sional Budget Act of 1974, the allocations, aggregates, and 
levels provided for in subsection (b) shall apply in the 
House of Representatives after April 15, 2018, in the same 
manner as for a concurrent resolution on the budget for 
fiscal year 2019 with appropriate budgetary levels for fiscal 
year 2019 and for fiscal years 2020 through 2028. 
(b) COMMITTEE ALLOCATIONS, AGGREGATES, AND 
LEVELS.—In the House of Representatives, the Chair of the 
Committee on the Budget shall submit a statement for pub-
lication in the Congressional Record after April 15, 2018, 
but not later than May 15, 2018, containing— 
(1) for the Committee on Appropriations, com-
mittee allocations for fiscal year 2019 for discre-
tionary budget authority at the total level set forth in 
section 251(c)(6) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985, as amended by this 
Act, and the outlays flowing therefrom, and committee 
allocations for fiscal year 2019 for current law man-
datory budget authority and outlays, for the purpose
144 
† HR 1892 EAS2 
of enforcing section 302 of the Congressional Budget 
Act of 1974; 
(2) for all committees other than the Committee 
on Appropriations, committee allocations for fiscal 
year 2019 and for the period of fiscal years 2019 
through 2028 at the levels included in the most recent 
baseline of the Congressional Budget Office, as ad-
justed for the budgetary effects of any provision of law 
enacted during the period beginning on the date such 
baseline is issued and ending on the date of submis-
sion of such statement, for the purpose of enforcing 
section 302 of the Congressional Budget Act of 1974; 
and 
(3) aggregate spending levels for fiscal year 2019 
and aggregate revenue levels for fiscal year 2019 and 
for the period of fiscal years 2019 through 2028, at 
the levels included in the most recent baseline of the 
Congressional Budget Office, as adjusted for the budg-
etary effects of any provision of law enacted during 
the period beginning on the date such baseline is 
issued and ending on the date of submission of such 
statement, for the purpose of enforcing section 311 of 
the Congressional Budget Act of 1974. 
(c) ADDITIONAL MATTER.—The statement referred to 
in subsection (b) may also include for fiscal year 2019, the
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† HR 1892 EAS2 
matter contained in the provisions referred to in subsection 
(f)(1). 
(d) FISCAL YEAR 2019 ALLOCATION TO THE COM-
MITTEE ON APPROPRIATIONS.—If the statement referred to 
in subsection (b) is not filed by May 15, 2018, then the 
matter referred to in subsection (b)(1) shall be submitted 
by the Chair of the Committee on the Budget for publication 
in the Congressional Record on the next day that the House 
of Representatives is in session. 
(e) ADJUSTMENTS.—The chair of the Committee on the 
Budget of the House of Representatives may adjust the levels 
included in the statement referred to in subsection (b) to 
reflect the budgetary effects of any legislation enacted dur-
ing the 115th Congress that reduces the deficit or as other-
wise necessary. 
(f) APPLICATION.—Upon submission of the statement 
referred to in subsection (b)— 
(1) all references in sections 5101 through 5112, 
sections 5201 through 5205, section 5301, and section 
5401 of House Concurrent Resolution 71 (115th Con-
gress) to a fiscal year shall be considered for all pur-
poses in the House to be references to the succeeding 
fiscal year; and 
(2) all references in the provisions referred to in 
paragraph (1) to allocations, aggregates, or other ap-
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† HR 1892 EAS2 
propriate levels in ‘‘this concurrent resolution’’, ‘‘the 
most recently agreed to concurrent resolution on the 
budget’’, or ‘‘this resolution’’ shall be considered for 
all purposes in the House to be references to the allo-
cations, aggregates, or other appropriate levels con-
tained in the statement referred to in subsection (b), 
as adjusted. 
(g) EXPIRATION.—Subsections (a) through (f) shall no 
longer apply if a concurrent resolution on the budget for 
fiscal year 2019 is agreed to by the Senate and House of 
Representatives. 
SEC. 30105. EXERCISE OF RULEMAKING POWERS. 
Sections 30103 and 30104 are enacted by the Con-
gress— 
(1) as an exercise of the rulemaking power of the 
Senate and the House of Representatives, respectively, 
and as such they shall be considered as part of the 
rules of each House, respectively, or of that House to 
which they specifically apply, and such rules shall su-
persede other rules only to the extent that they are in-
consistent therewith; and 
(2) with full recognition of the constitutional 
right of either House to change such rules (so far as 
relating to such House) at any time, in the same
147 
† HR 1892 EAS2 
manner, and to the same extent as in the case of any 
other rule of such House. 
TITLE II—OFFSETS 
SEC. 30201. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consoli-
dated Omnibus Budget Reconciliation Act of 1985 (19 
U.S.C. 58c(j)(3)) is amended— 
(1) in subparagraph (A), by striking ‘‘January 
14, 2026’’ and inserting ‘‘February 24, 2027’’; and 
(2) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2025’’ and inserting ‘‘September 30, 
2027’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 
Section 503 of the United States–Korea Free Trade Agree-
ment Implementation Act (Public Law 112–41; 19 U.S.C. 
3805 note) is amended by striking ‘‘January 14, 2026’’ and 
inserting ‘‘February 24, 2027’’. 
SEC. 30202. AVIATION SECURITY SERVICE FEES. 
Paragraph (4) of section 44940(i) of title 49, United 
States Code, is amended by adding at the end the following 
new subparagraphs: 
‘‘(M) $1,640,000,000 for fiscal year 2026. 
‘‘(N) $1,680,000,000 for fiscal year 2027.’’.
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† HR 1892 EAS2 
SEC. 30203. EXTENSION OF CERTAIN IMMIGRATION FEES. 
(a) 
VISA
WAIVER
PROGRAM.—Section 
217(h)(3)(B)(iii) of the Immigration and Nationality Act 
(8 U.S.C. 1187(h)(3)(B)(iii)) is amended by striking ‘‘Sep-
tember 30, 2020’’ and inserting ‘‘September 30, 2027’’. 
(b) L–1 AND H–1B VISAS.—Section 411 of the Air 
Transportation Safety and System Stabilization Act (49 
U.S.C. 40101 note) is amended by striking ‘‘September 30, 
2025’’ each place it appears and inserting ‘‘September 30, 
2027’’. 
SEC. 30204. STRATEGIC PETROLEUM RESERVE DRAWDOWN. 
(a) DRAWDOWN AND SALE.— 
(1) IN GENERAL.—Notwithstanding section 161 
of the Energy Policy and Conservation Act (42 U.S.C. 
6241), except as provided in subsection (b), the Sec-
retary of Energy shall draw down and sell from the 
Strategic Petroleum Reserve— 
(A) 30,000,000 barrels of crude oil during 
the period of fiscal years 2022 through 2025; 
(B) 35,000,000 barrels of crude oil during 
fiscal year 2026; and 
(C) 35,000,000 barrels of crude oil during 
fiscal year 2027. 
(2) DEPOSIT
OF
AMOUNTS
RECEIVED
FROM 
SALE.—Amounts received from a sale under para-
graph (1) shall be deposited in the general fund of the
150 
† HR 1892 EAS2 
6241(h)(2)) is amended by striking ‘‘450,000,000’’ 
each place it appears and inserting ‘‘350,000,000’’. 
SEC. 30205. ELIMINATION OF SURPLUS FUNDS OF FEDERAL 
RESERVE BANKS. 
Section 7(a)(3)(A) of the Federal Reserve Act (12 
U.S.C. 
289(a)(3)(A)) 
is 
amended 
by 
striking 
‘‘$10,000,000,000’’ and inserting ‘‘$7,500,000,000’’. 
SEC. 30206. REEMPLOYMENT SERVICES AND ELIGIBILITY 
ASSESSMENTS. 
(a) IN GENERAL.—Title III of the Social Security Act 
(42 U.S.C. 501 et seq.) is amended by adding at the end 
the following: 
‘‘SEC. 306. GRANTS TO STATES FOR REEMPLOYMENT SERV-
ICES AND ELIGIBILITY ASSESSMENTS. 
‘‘(a) IN GENERAL.—The Secretary of Labor (in this 
section referred to as the ‘Secretary’) shall award grants 
under this section for a fiscal year to eligible States to con-
duct a program of reemployment services and eligibility as-
sessments for individuals referred to reemployment services 
as described in section 303(j) for weeks in such fiscal year 
for which such individuals receive unemployment com-
pensation. 
‘‘(b) PURPOSES.—The purposes of this section are to 
accomplish the following goals:
151 
† HR 1892 EAS2 
‘‘(1) To improve employment outcomes of indi-
viduals that receive unemployment compensation and 
to reduce the average duration of receipt of such com-
pensation through employment. 
‘‘(2) To strengthen program integrity and reduce 
improper payments of unemployment compensation 
by States through the detection and prevention of such 
payments to individuals who are not eligible for such 
compensation. 
‘‘(3) To promote alignment with the broader vi-
sion of the Workforce Innovation and Opportunity 
Act (29 U.S.C. 3101 et seq.) of increased program in-
tegration and service delivery for job seekers, includ-
ing claimants for unemployment compensation. 
‘‘(4) To establish reemployment services and eli-
gibility assessments as an entry point for individuals 
receiving unemployment compensation into other 
workforce system partner programs. 
‘‘(c) EVIDENCE-BASED STANDARDS.— 
‘‘(1) IN GENERAL.—In carrying out a State pro-
gram of reemployment services and eligibility assess-
ments using grant funds awarded to the State under 
this section, a State shall use such funds only for 
interventions demonstrated to reduce the number of 
weeks for which program participants receive unem-
152 
† HR 1892 EAS2 
ployment compensation by improving employment 
outcomes for program participants. 
‘‘(2) EXPANDING
EVIDENCE-BASED
INTERVEN-
TIONS.—In addition to the requirement imposed by 
paragraph (1), a State shall— 
‘‘(A) for fiscal years 2023 and 2024, use no 
less than 25 percent of the grant funds awarded 
to the State under this section for interventions 
with a high or moderate causal evidence rating 
that show a demonstrated capacity to improve 
employment and earnings outcomes for program 
participants; 
‘‘(B) for fiscal years 2025 and 2026, use no 
less than 40 percent of such grant funds for 
interventions described in subparagraph (A); 
and 
‘‘(C) for fiscal years beginning after fiscal 
year 2026, use no less than 50 percent of such 
grant funds for interventions described in sub-
paragraph (A). 
‘‘(d) EVALUATIONS.— 
‘‘(1) REQUIRED
EVALUATIONS.—Any interven-
tion without a high or moderate causal evidence rat-
ing used by a State in carrying out a State program 
of reemployment services and eligibility assessments
153 
† HR 1892 EAS2 
under this section shall be under evaluation at the 
time of use. 
‘‘(2) FUNDING LIMITATION.—A State shall use 
not more than 10 percent of grant funds awarded to 
the State under this section to conduct or cause to be 
conducted evaluations of interventions used in car-
rying out a program under this section (including 
evaluations conducted pursuant to paragraph (1)). 
‘‘(e) STATE PLAN.— 
‘‘(1) IN GENERAL.—As a condition of eligibility 
to receive a grant under this section for a fiscal year, 
a State shall submit to the Secretary, at such time 
and in such manner as the Secretary may require, a 
State plan that outlines how the State intends to con-
duct a program of reemployment services and eligi-
bility assessments under this section, including— 
‘‘(A) assurances that, and a description of 
how, the program will provide— 
‘‘(i) proper notification to partici-
pating individuals of the program’s eligi-
bility conditions, requirements, and bene-
fits, including the issuance of warnings and 
simple, clear notifications to ensure that 
participating individuals are fully aware of 
the consequences of failing to adhere to such
154 
† HR 1892 EAS2 
requirements, including policies related to 
non-attendance or non-fulfillment of work 
search requirements; and 
‘‘(ii) reasonable scheduling accom-
modations to maximize participation for el-
igible individuals; 
‘‘(B) assurances that, and a description of 
how, the program will conform with the purposes 
outlined in subsection (b) and satisfy the re-
quirement to use evidence-based standards under 
subsection (c), including— 
‘‘(i) a description of the evidence-based 
interventions the State plans to use to speed 
reemployment; 
‘‘(ii) an explanation of how such inter-
ventions are appropriate to the population 
served; and 
‘‘(iii) if applicable, a description of the 
evaluation structure the State plans to use 
for interventions without at least a mod-
erate or high causal evidence rating, which 
may include national evaluations conducted 
by the Department of Labor or by other en-
tities; and
155 
† HR 1892 EAS2 
‘‘(C) a description of any reemployment ac-
tivities and evaluations conducted in the prior 
fiscal year, and any data collected on— 
‘‘(i) characteristics of program partici-
pants; 
‘‘(ii) the number of weeks for which 
program participants receive unemployment 
compensation; and 
‘‘(iii) employment and other outcomes 
for program participants consistent with 
State performance accountability measures 
provided by the State unemployment com-
pensation program and in section 116(b) of 
the Workforce Innovation and Opportunity 
Act (29 U.S.C. 3141(b)). 
‘‘(2) APPROVAL.—The Secretary shall approve 
any State plan, that is timely submitted to the Sec-
retary, in such manner as the Secretary may require, 
that satisfies the conditions described in paragraph 
(1). 
‘‘(3) DISAPPROVAL AND REVISION.—If the Sec-
retary determines that a State plan submitted pursu-
ant to this subsection fails to satisfy the conditions 
described in paragraph (1), the Secretary shall— 
‘‘(A) disapprove such plan;
156 
† HR 1892 EAS2 
‘‘(B) provide to the State, not later than 30 
days after the date of receipt of the State plan, 
a written notice of such disapproval that in-
cludes a description of any portion of the plan 
that was not approved and the reason for the 
disapproval of each such portion; and 
‘‘(C) provide the State with an opportunity 
to correct any such failure and submit a revised 
State plan. 
‘‘(f) ALLOCATION OF FUNDS.— 
‘‘(1) BASE FUNDING.— 
‘‘(A) IN
GENERAL.—For each fiscal year 
after fiscal year 2020, the Secretary shall allo-
cate a percentage equal to the base funding per-
centage for such fiscal year of the funds made 
available for grants under this section among the 
States awarded such a grant for such fiscal year 
using a formula prescribed by the Secretary 
based on the rate of insured unemployment (as 
defined in section 203(e)(1) of the Federal-State 
Extended Unemployment Compensation Act of 
1970 (26 U.S.C. 3304 note)) in the State for a 
period to be determined by the Secretary. In de-
veloping such formula with respect to a State, 
the Secretary shall consider the importance of
157 
† HR 1892 EAS2 
avoiding sharp reductions in grant funding to a 
State over time. 
‘‘(B) BASE
FUNDING
PERCENTAGE.—For 
purposes of subparagraph (A), the term ‘base 
funding percentage’ means— 
‘‘(i) for fiscal years 2021 through 2026, 
89 percent; and 
‘‘(ii) for fiscal years after 2026, 84 
percent. 
‘‘(2) RESERVATION FOR OUTCOME PAYMENTS.— 
‘‘(A) IN GENERAL.—Of the amounts made 
available for grants under this section for each 
fiscal year after 2020, the Secretary shall reserve 
a percentage equal to the outcome reservation 
percentage for such fiscal year for outcome pay-
ments to increase the amount otherwise awarded 
to a State under paragraph (1). Such outcome 
payments shall be paid to States conducting re-
employment services and eligibility assessments 
under this section that, during the previous fiscal 
year, met or exceeded the outcome goals provided 
in subsection (b)(1) related to reducing the aver-
age duration of receipt of unemployment com-
pensation by improving employment outcomes.
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† HR 1892 EAS2 
‘‘(B) OUTCOME
RESERVATION
PERCENT-
AGE.—For purposes of subparagraph (A), the 
term ‘outcome reservation percentage’ means— 
‘‘(i) for fiscal years 2021 through 2026, 
10 percent; and 
‘‘(ii) for fiscal years after 2026, 15 
percent. 
‘‘(3) RESERVATION FOR RESEARCH AND TECH-
NICAL ASSISTANCE.—Of the amounts made available 
for grants under this section for each fiscal year after 
2020, the Secretary may reserve not more than 1 per-
cent to conduct research and provide technical assist-
ance to States. 
‘‘(4) CONSULTATION
AND
PUBLIC
COMMENT.— 
Not later than September 30, 2019, the Secretary 
shall— 
‘‘(A) consult with the States and seek public 
comment in developing the allocation formula 
under paragraph (1) and the criteria for car-
rying out the reservations under paragraph (2); 
and 
‘‘(B) make publicly available the allocation 
formula and criteria developed pursuant to sub-
clause (A).
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† HR 1892 EAS2 
‘‘(g) NOTIFICATION TO CONGRESS.—Not later than 90 
days prior to making any changes to the allocation formula 
or the criteria developed pursuant to subsection (f)(5)(A), 
the Secretary shall submit to Congress, including to the 
Committee on Ways and Means and the Committee on Ap-
propriations of the House of Representatives and the Com-
mittee on Finance and the Committee on Appropriations 
of the Senate, a notification of any such change. 
‘‘(h) SUPPLEMENT NOT SUPPLANT.—Funds made 
available to carry out this section shall be used to supple-
ment the level of Federal, State, and local public funds that, 
in the absence of such availability, would be expended to 
provide reemployment services and eligibility assessments 
to individuals receiving unemployment compensation, and 
in no case to supplant such Federal, State, or local public 
funds. 
‘‘(i) DEFINITIONS.—In this section: 
‘‘(1) CAUSAL
EVIDENCE
RATING.—The terms 
‘high causal evidence rating’ and ‘moderate causal 
evidence rating’ shall have the meaning given such 
terms by the Secretary of Labor. 
‘‘(2) ELIGIBLE STATE.—The term ‘eligible State’ 
means a State that has in effect a State plan ap-
proved by the Secretary in accordance with subsection 
(e).
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† HR 1892 EAS2 
‘‘(3) INTERVENTION.—The term ‘intervention’ 
means a service delivery strategy for the provision of 
State reemployment services and eligibility assess-
ment activities under this section. 
‘‘(4) STATE.—The term ‘State’ has the meaning 
given the term in section 205 of the Federal-State Ex-
tended Unemployment Compensation Act of 1970 (26 
U.S.C. 3304 note). 
‘‘(5) UNEMPLOYMENT COMPENSATION.—The term 
unemployment compensation means ‘regular com-
pensation’, ‘extended compensation’, and ‘additional 
compensation’ (as such terms are defined by section 
205 of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note)).’’. 
(b) REPORT.—Not later than 3 years after the date 
of enactment of this Act, the Secretary of Labor shall submit 
to Congress a report to describe promising interventions 
used by States to provide reemployment assistance. 
(c) ADJUSTMENT TO DISCRETIONARY SPENDING LIM-
ITS.—Section 251(b)(2) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985 (2 U.S.C. 901(b)(2)) is 
amended by adding at the end the following: 
‘‘(E) REEMPLOYMENT SERVICES AND ELIGI-
BILITY ASSESSMENTS.—
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† HR 1892 EAS2 
‘‘(i) IN GENERAL.—If a bill or joint 
resolution making appropriations for a fis-
cal year is enacted that specifies an amount 
for grants to States under section 306 of the 
Social Security Act, then the adjustment for 
that fiscal year shall be the additional new 
budget authority provided in that Act for 
such grants for that fiscal year, but shall 
not exceed— 
‘‘(I) for fiscal year 2018, $0; 
‘‘(II) 
for 
fiscal 
year 
2019, 
$33,000,000; 
‘‘(III) 
for 
fiscal 
year 
2020, 
$58,000,000; and 
‘‘(IV) 
for 
fiscal 
year 
2021, 
$83,000,000. 
‘‘(ii) DEFINITION.—As used in this 
subparagraph, the term ‘additional new 
budget authority’ means the amount pro-
vided for a fiscal year, in excess of 
$117,000,000, in an appropriation Act and 
specified to pay for grants to States under 
section 306 of the Social Security Act.’’.
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† HR 1892 EAS2 
(d) OTHER BUDGETARY ADJUSTMENTS.—Section 314 
of the Congressional Budget Act of 1974 (2 U.S.C. 645) is 
amended by adding at the end the following: 
‘‘(g) ADJUSTMENT
FOR REEMPLOYMENT SERVICES 
AND ELIGIBILITY ASSESSMENTS.— 
‘‘(1) IN GENERAL.— 
‘‘(A) ADJUSTMENTS.—If the Committee on 
Appropriations of either House reports an ap-
propriation measure for any of fiscal years 2022 
through 2027 that provides budget authority for 
grants under section 306 of the Social Security 
Act, or if a conference committee submits a con-
ference report thereon, the chairman of the Com-
mittee on the Budget of the House of Representa-
tives or the Senate shall make the adjustments 
referred to in subparagraph (B) to reflect the ad-
ditional new budget authority provided for such 
grants in that measure or conference report and 
the outlays resulting therefrom, consistent with 
subparagraph (D). 
‘‘(B) TYPES OF ADJUSTMENTS.—The adjust-
ments referred to in this subparagraph consist of 
adjustments to— 
‘‘(i) the discretionary spending limits 
for that fiscal year as set forth in the most
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† HR 1892 EAS2 
recently adopted concurrent resolution on 
the budget; 
‘‘(ii) the allocations to the Committees 
on Appropriations of the Senate and the 
House of Representatives for that fiscal year 
under section 302(a); and 
‘‘(iii) the appropriate budget aggre-
gates for that fiscal year in the most re-
cently adopted concurrent resolution on the 
budget. 
‘‘(C) ENFORCEMENT.—The adjusted discre-
tionary spending limits, allocations, and aggre-
gates under this paragraph shall be considered 
the appropriate limits, allocations, and aggre-
gates for purposes of congressional enforcement of 
this Act and concurrent budget resolutions under 
this Act. 
‘‘(D) LIMITATION.—No adjustment may be 
made under this subsection in excess of— 
‘‘(i) for fiscal year 2022, $133,000,000; 
‘‘(ii) 
for 
fiscal 
year 
2023, 
$258,000,000; 
‘‘(iii) 
for 
fiscal 
year 
2024, 
$433,000,000;
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† HR 1892 EAS2 
‘‘(iv) 
for 
fiscal 
year 
2025, 
$533,000,000; 
‘‘(v) for fiscal year 2026, $608,000,000; 
and 
‘‘(vi) 
for 
fiscal 
year 
2027, 
$633,000,000. 
‘‘(E) DEFINITION.—As used in this subsection, 
the term ‘additional new budget authority’ means the 
amount provided for a fiscal year, in excess of 
$117,000,000, in an appropriation measure or con-
ference report (as the case may be) and specified to 
pay for grants to States under section 306 of the So-
cial Security Act. 
‘‘(2) REPORT ON 302(B) LEVEL.—Following any 
adjustment made under paragraph (1), the Commit-
tees on Appropriations of the Senate and the House 
of Representatives may report appropriately revised 
suballocations pursuant to section 302(b) to carry out 
this subsection.’’. 
TITLE III—TEMPORARY EXTEN-
SION OF PUBLIC DEBT LIMIT 
SEC. 30301. TEMPORARY EXTENSION OF PUBLIC DEBT 
LIMIT. 
(a) IN GENERAL.—Section 3101(b) of title 31, United 
States Code, shall not apply for the period beginning on
165 
† HR 1892 EAS2 
the date of the enactment of this Act and ending on March 
1, 2019. 
(b) SPECIAL
RULE
RELATING
TO
OBLIGATIONS 
ISSUED DURING EXTENSION PERIOD.—Effective on March 
2, 2019, the limitation in effect under section 3101(b) of 
title 31, United States Code, shall be increased to the extent 
that— 
(1) the face amount of obligations issued under 
chapter 31 of such title and the face amount of obliga-
tions whose principal and interest are guaranteed by 
the United States Government (except guaranteed ob-
ligations held by the Secretary of the Treasury) out-
standing on March 2, 2019, exceeds 
(2) the face amount of such obligations out-
standing on the date of the enactment of this Act. 
(c) RESTORING CONGRESSIONAL AUTHORITY OVER 
THE NATIONAL DEBT.— 
(1) EXTENSION LIMITED TO NECESSARY OBLIGA-
TIONS.—An obligation shall not be taken into account 
under subsection (b)(1) unless the issuance of such ob-
ligation was necessary to fund a commitment in-
curred pursuant to law by the Federal Government 
that required payment before March 2, 2019. 
(2) PROHIBITION
ON
CREATION
OF
CASH
RE-
SERVE DURING EXTENSION PERIOD.—The Secretary
166 
† HR 1892 EAS2 
of the Treasury shall not issue obligations during the 
period specified in subsection (a) for the purpose of 
increasing the cash balance above normal operating 
balances in anticipation of the expiration of such pe-
riod. 
TITLE IV—JOINT SELECT 
COMMITTEES 
Subtitle A—Joint Select Committee 
on Solvency of Multiemployer 
Pension Plans 
SEC. 30421. DEFINITIONS. 
In this subtitle— 
(1) the term ‘‘joint committee’’ means the Joint 
Select Committee on Solvency of Multiemployer Pen-
sion Plans established under section 30422(a); and 
(2) the term ‘‘joint committee bill’’ means a bill 
consisting of the proposed legislative language of the 
joint committee recommended in accordance with sec-
tion 30422(b)(2)(B)(ii) and introduced under section 
30424(a). 
SEC. 30422. ESTABLISHMENT OF JOINT SELECT COM-
MITTEE. 
(a) 
ESTABLISHMENT
OF
JOINT
SELECT
COM-
MITTEE.—There is established a joint select committee of
167 
† HR 1892 EAS2 
Congress to be known as the ‘‘Joint Select Committee on 
Solvency of Multiemployer Pension Plans’’. 
(b) IMPLEMENTATION.— 
(1) GOAL.—The goal of the joint committee is to 
improve the solvency of multiemployer pension plans 
and the Pension Benefit Guaranty Corporation. 
(2) DUTIES.— 
(A) IN
GENERAL.—The joint committee 
shall provide recommendations and legislative 
language that will significantly improve the sol-
vency of multiemployer pension plans and the 
Pension Benefit Guaranty Corporation. 
(B) REPORT, RECOMMENDATIONS, AND LEG-
ISLATIVE LANGUAGE.— 
(i) IN GENERAL.—Not later than No-
vember 30, 2018, the joint committee shall 
vote on— 
(I) a report that contains a de-
tailed statement of the findings, conclu-
sions, and recommendations of the 
joint committee; and 
(II) proposed legislative language 
to carry out the recommendations de-
scribed in subclause (I).
168 
† HR 1892 EAS2 
(ii) APPROVAL OF REPORT AND LEGIS-
LATIVE LANGUAGE.— 
(I) IN GENERAL.—The report of 
the joint committee and the proposed 
legislative language described in clause 
(i) shall only be approved upon receiv-
ing the votes of— 
(aa) a majority of joint com-
mittee members appointed by the 
Speaker of the House of Rep-
resentatives 
and 
the 
Majority 
Leader of the Senate; and 
(bb) a majority of joint com-
mittee members appointed by the 
Minority Leader of the House of 
Representatives and the Minority 
Leader of the Senate. 
(II) AVAILABILITY.—The text of 
any report and proposed legislative 
language shall be publicly available in 
electronic form at least 24 hours prior 
to its consideration. 
(iii) ADDITIONAL
VIEWS.—A member 
of the joint committee who gives notice of an 
intention to file supplemental, minority, or
169 
† HR 1892 EAS2 
additional views at the time of the final 
joint committee vote on the approval of the 
report and legislative language under clause 
(ii) shall be entitled to 2 calendar days 
after the day of such notice in which to file 
such views in writing with the co-chairs. 
Such views shall then be included in the 
joint committee report and printed in the 
same volume, or part thereof, and their in-
clusion shall be noted on the cover of the re-
port. In the absence of timely notice, the 
joint committee report may be printed and 
transmitted 
immediately 
without 
such 
views. 
(iv) TRANSMISSION
OF
REPORT
AND 
LEGISLATIVE LANGUAGE.—If the report and 
legislative language are approved by the 
joint committee pursuant to clause (ii), the 
joint committee shall submit the joint com-
mittee report and legislative language de-
scribed in clause (i) to the President, the 
Vice President, the Speaker of the House of 
Representatives, and the majority and mi-
nority leaders of each House of Congress not
170 
† HR 1892 EAS2 
later than 15 calendar days after such ap-
proval. 
(v) REPORT
AND
LEGISLATIVE
LAN-
GUAGE TO BE MADE PUBLIC.—Upon the ap-
proval of the joint committee report and leg-
islative language pursuant to clause (ii), the 
joint committee shall promptly make the 
full report and legislative language, and a 
record of any vote, available to the public. 
(3) MEMBERSHIP.— 
(A) IN
GENERAL.—The joint committee 
shall be composed of 16 members appointed pur-
suant to subparagraph (B). 
(B) APPOINTMENT.—Members of the joint 
committee shall be appointed as follows: 
(i) The Speaker of the House of Rep-
resentatives shall appoint 4 members from 
among Members of the House of Representa-
tives. 
(ii) The Minority Leader of the House 
of Representatives shall appoint 4 members 
from among Members of the House of Rep-
resentatives.
171 
† HR 1892 EAS2 
(iii) The Majority Leader of the Senate 
shall appoint 4 members from among Mem-
bers of the Senate. 
(iv) The Minority Leader of the Senate 
shall appoint 4 members from among Mem-
bers of the Senate. 
(C) CO-CHAIRS.—Two of the appointed 
members of the joint committee will serve as co- 
chairs. The Speaker of the House of Representa-
tives and the Majority Leader of the Senate shall 
jointly appoint one co-chair, and the Minority 
Leader of the House of Representatives and the 
Minority Leader of the Senate shall jointly ap-
point the second co-chair. The co-chairs shall be 
appointed not later than 14 calendar days after 
the date of enactment of this Act. 
(D) DATE.—Members of the joint committee 
shall be appointed not later than 14 calendar 
days after the date of enactment of this Act. 
(E) PERIOD
OF
APPOINTMENT.—Members 
shall be appointed for the life of the joint com-
mittee. Any vacancy in the joint committee shall 
not affect its powers, but shall be filled not later 
than 14 calendar days after the date on which 
the vacancy occurs, in the same manner as the
172 
† HR 1892 EAS2 
original appointment was made. If a member of 
the joint committee ceases to be a Member of the 
House of Representatives or the Senate, as the 
case may be, the member is no longer a member 
of the joint committee and a vacancy shall exist. 
(4) ADMINISTRATION.— 
(A) IN GENERAL.—To enable the joint com-
mittee to exercise its powers, functions, and du-
ties under this subtitle, there are authorized to be 
disbursed by the Senate the actual and necessary 
expenses of the joint committee approved by the 
co-chairs, subject to the rules and regulations of 
the Senate. 
(B) EXPENSES.—To enable the joint com-
mittee to exercise its powers, functions, and du-
ties under this subtitle, there are authorized to be 
appropriated for each fiscal year such sums as 
may be necessary, to be disbursed by the Sec-
retary of the Senate on vouchers signed by the 
co-chairs. 
(C) QUORUM.—Nine members of the joint 
committee shall constitute a quorum for purposes 
of voting and meeting, and 5 members of the 
joint committee shall constitute a quorum for 
holding hearings.
173 
† HR 1892 EAS2 
(D) VOTING.—No proxy voting shall be al-
lowed on behalf of the members of the joint com-
mittee. 
(E) MEETINGS.— 
(i) INITIAL MEETING.—Not later than 
30 calendar days after the date of enact-
ment of this Act, the joint committee shall 
hold its first meeting. 
(ii) AGENDA.—The co-chairs of the 
joint committee shall provide an agenda to 
the joint committee members not less than 
48 hours in advance of any meeting. 
(F) HEARINGS.— 
(i) IN GENERAL.—The joint committee 
may, for the purpose of carrying out this 
section, hold such hearings, sit and act at 
such times and places, require attendance of 
witnesses and production of books, papers, 
and documents, take such testimony, receive 
such evidence, and administer such oaths as 
the joint committee considers advisable. 
(ii) HEARING
PROCEDURES
AND
RE-
SPONSIBILITIES OF CO-CHAIRS.— 
(I) 
ANNOUNCEMENT.—The 
co- 
chairs of the joint committee shall
174 
† HR 1892 EAS2 
make a public announcement of the 
date, place, time, and subject matter of 
any hearing to be conducted, not less 
than 7 days in advance of such hear-
ing, unless the co-chairs determine that 
there is good cause to begin such hear-
ing at an earlier date. 
(II) EQUAL REPRESENTATION OF 
WITNESSES.—Each co-chair shall be 
entitled to select an equal number of 
witnesses for each hearing held by the 
joint committee. 
(III) WRITTEN
STATEMENT.—A 
witness appearing before the joint com-
mittee shall file a written statement of 
proposed testimony at least 2 calendar 
days before the appearance of the wit-
ness, unless the requirement is waived 
by the co-chairs, following their deter-
mination that there is good cause for 
failure to comply with such require-
ment. 
(G) MINIMUM NUMBER OF PUBLIC MEET-
INGS AND HEARINGS.—The joint committee shall 
hold—
175 
† HR 1892 EAS2 
(i) not less than a total of 5 public 
meetings or public hearings; and 
(ii) not less than 3 public hearings, 
which may include field hearings. 
(H) TECHNICAL ASSISTANCE.—Upon writ-
ten request of the co-chairs, a Federal agency, in-
cluding legislative branch agencies, shall provide 
technical assistance to the joint committee in 
order for the joint committee to carry out its du-
ties. 
(I) STAFFING.— 
(i) DETAILS.—Employees of the legis-
lative branch may be detailed to the joint 
committee on a nonreimbursable basis. 
(ii) STAFF DIRECTOR.—The co-chairs, 
acting jointly, may designate one such em-
ployee as staff director of the joint com-
mittee. 
(c) ETHICAL STANDARDS.—Members on the joint com-
mittee who serve in the House of Representatives shall be 
governed by the ethics rules and requirements of the House. 
Members of the Senate who serve on the joint committee 
shall comply with the ethics rules of the Senate. 
(d) TERMINATION.—The joint committee shall termi-
nate on December 31, 2018 or 30 days after submission of
176 
† HR 1892 EAS2 
its report and legislative recommendations pursuant to this 
section whichever occurs first. 
SEC. 30423. FUNDING. 
To enable the joint committee to exercise its powers, 
functions, and duties under this subtitle, there are author-
ized to be paid not more than $500,000 from the appropria-
tions account for ‘‘Expenses of Inquiries and Investiga-
tions’’ of the Senate, such sums to be disbursed by the Sec-
retary of the Senate, in accordance with Senate rules and 
procedures, upon vouchers signed by the co-chairs. The 
funds authorized under this section shall be available dur-
ing the period beginning on the date of enactment of this 
Act and ending on January 2, 2019. 
SEC. 30424. CONSIDERATION OF JOINT COMMITTEE BILL IN 
THE SENATE. 
(a) INTRODUCTION.—Upon receipt of proposed legisla-
tive language approved in accordance with section 
30422(b)(2)(B)(ii), the language shall be introduced in the 
Senate (by request) on the next day on which the Senate 
is in session by the Majority Leader of the Senate or by 
a Member of the Senate designated by the Majority Leader 
of the Senate. 
(b) COMMITTEE CONSIDERATION.—A joint committee 
bill introduced in the Senate under subsection (a) shall be 
jointly referred to the Committee on Finance and the Com-
177 
† HR 1892 EAS2 
mittee on Health, Education, Labor, and Pensions, which 
committees shall report the bill without any revision and 
with a favorable recommendation, an unfavorable rec-
ommendation, or without recommendation, no later than 
7 session days after introduction of the bill. If either com-
mittee fails to report the bill within that period, that com-
mittee shall be automatically discharged from consideration 
of the bill, and the bill shall be placed on the appropriate 
calendar. 
(c) MOTION TO PROCEED TO CONSIDERATION.— 
(1) IN GENERAL.—Notwithstanding rule XXII of 
the Standing Rules of the Senate, it is in order, not 
later than 2 days of session after the date on which 
a joint committee bill is reported or discharged from 
the Committee on Finance and the Committee on 
Health, Education, Labor, and Pensions, for the Ma-
jority Leader of the Senate or the Majority Leader’s 
designee to move to proceed to the consideration of the 
joint committee bill. It shall also be in order for any 
Member of the Senate to move to proceed to the con-
sideration of the joint committee bill at any time 
after the conclusion of such 2-day period. 
(2) CONSIDERATION OF MOTION.—Consideration 
of the motion to proceed to the consideration of the 
joint committee bill and all debatable motions and
178 
† HR 1892 EAS2 
appeals in connection therewith shall not exceed 10 
hours, which shall be divided equally between the Ma-
jority and Minority Leaders or their designees. A mo-
tion to further limit debate is in order, shall require 
an affirmative vote of three-fifths of Members duly 
chosen and sworn, and is not debatable. 
(3) VOTE THRESHOLD.—The motion to proceed 
to the consideration of the joint committee bill shall 
only be agreed to upon an affirmative vote of three- 
fifths of Members duly chosen and sworn. 
(4) LIMITATIONS.—The motion is not subject to 
a motion to postpone. All points of order against the 
motion to proceed to the joint committee bill are 
waived. A motion to reconsider the vote by which the 
motion is agreed to or disagreed to shall not be in 
order. 
(5) DEADLINE.—Not later than the last day of 
the 115th Congress, the Senate shall vote on a motion 
to proceed to the joint committee bill. 
(6) COMPANION
MEASURES.—For purposes of 
this subsection, the term ‘‘joint committee bill’’ in-
cludes a bill of the House of Representatives that is 
a companion measure to the joint committee bill in-
troduced in the Senate.
179 
† HR 1892 EAS2 
(d) RULES OF SENATE.—This section is enacted by 
Congress— 
(1) as an exercise of the rulemaking power of the 
Senate, and as such is deemed a part of the rules of 
the Senate, but applicable only with respect to the 
procedure to be followed in the Senate in the case of 
a joint committee bill, and supersede other rules only 
to the extent that they are inconsistent with such 
rules; and 
(2) with full recognition of the constitutional 
right of the Senate to change the rules (so far as relat-
ing to the procedure of the Senate) at any time, in 
the same manner, and to the same extent as in the 
case of any other rule of the Senate. 
Subtitle B—Joint Select Committee 
on Budget and Appropriations 
Process Reform 
SEC. 30441. DEFINITIONS. 
In this subtitle— 
(1) the term ‘‘joint committee’’ means the Joint 
Select Committee on Budget and Appropriations 
Process Reform established under section 30442(a); 
and 
(2) the term ‘‘joint committee bill’’ means a bill 
consisting of the proposed legislative language of the
180 
† HR 1892 EAS2 
joint committee recommended in accordance with sec-
tion 30442(b)(2)(B)(ii) and introduced under section 
30444(a). 
SEC. 30442. ESTABLISHMENT OF JOINT SELECT COM-
MITTEE. 
(a) 
ESTABLISHMENT
OF
JOINT
SELECT
COM-
MITTEE.—There is established a joint select committee of 
Congress to be known as the ‘‘Joint Select Committee on 
Budget and Appropriations Process Reform’’. 
(b) IMPLEMENTATION.— 
(1) GOAL.—The goal of the joint committee is to 
reform the budget and appropriations process. 
(2) DUTIES.— 
(A) IN
GENERAL.—The joint committee 
shall provide recommendations and legislative 
language that will significantly reform the budg-
et and appropriations process. 
(B) REPORT, RECOMMENDATIONS, AND LEG-
ISLATIVE LANGUAGE.— 
(i) IN GENERAL.—Not later than No-
vember 30, 2018, the joint committee shall 
vote on— 
(I) a report that contains a de-
tailed statement of the findings, conclu-
181 
† HR 1892 EAS2 
sions, and recommendations of the 
joint committee; and 
(II) proposed legislative language 
to carry out the recommendations de-
scribed in subclause (I). 
(ii) APPROVAL OF REPORT AND LEGIS-
LATIVE LANGUAGE.— 
(I) IN GENERAL.—The report of 
the joint committee and the proposed 
legislative language described in clause 
(i) shall only be approved upon receiv-
ing the votes of— 
(aa) a majority of joint com-
mittee members appointed by the 
Speaker of the House of Rep-
resentatives 
and 
the 
Majority 
Leader of the Senate; and 
(bb) a majority of joint com-
mittee members appointed by the 
Minority Leader of the House of 
Representatives and the Minority 
Leader of the Senate. 
(II) AVAILABILITY.—The text of 
any report and proposed legislative 
language shall be publicly available in
182 
† HR 1892 EAS2 
electronic form at least 24 hours prior 
to its consideration. 
(iii) ADDITIONAL
VIEWS.—A member 
of the joint committee who gives notice of an 
intention to file supplemental, minority, or 
additional views at the time of the final 
joint committee vote on the approval of the 
report and legislative language under clause 
(ii) shall be entitled to 2 calendar days 
after the day of such notice in which to file 
such views in writing with the co-chairs. 
Such views shall then be included in the 
joint committee report and printed in the 
same volume, or part thereof, and their in-
clusion shall be noted on the cover of the re-
port. In the absence of timely notice, the 
joint committee report may be printed and 
transmitted 
immediately 
without 
such 
views. 
(iv) TRANSMISSION
OF
REPORT
AND 
LEGISLATIVE LANGUAGE.—If the report and 
legislative language are approved by the 
joint committee pursuant to clause (ii), the 
joint committee shall submit the joint com-
mittee report and legislative language de-
183 
† HR 1892 EAS2 
scribed in clause (i) to the President, the 
Vice President, the Speaker of the House of 
Representatives, and the majority and mi-
nority leaders of each House of Congress not 
later than 15 calendar days after such ap-
proval. 
(v) REPORT
AND
LEGISLATIVE
LAN-
GUAGE TO BE MADE PUBLIC.—Upon the ap-
proval of the joint committee report and leg-
islative language pursuant to clause (ii), the 
joint committee shall promptly make the 
full report and legislative language, and a 
record of any vote, available to the public. 
(3) MEMBERSHIP.— 
(A) IN
GENERAL.—The joint committee 
shall be composed of 16 members appointed pur-
suant to subparagraph (B). 
(B) APPOINTMENT.—Members of the joint 
committee shall be appointed as follows: 
(i) The Speaker of the House of Rep-
resentatives shall appoint 4 members from 
among Members of the House of Representa-
tives. 
(ii) The Minority Leader of the House 
of Representatives shall appoint 4 members
184 
† HR 1892 EAS2 
from among Members of the House of Rep-
resentatives. 
(iii) The Majority Leader of the Senate 
shall appoint 4 members from among Mem-
bers of the Senate. 
(iv) The Minority Leader of the Senate 
shall appoint 4 members from among Mem-
bers of the Senate. 
(C) CO-CHAIRS.—Two of the appointed 
members of the joint committee will serve as co- 
chairs. The Speaker of the House of Representa-
tives and the Majority Leader of the Senate shall 
jointly appoint one co-chair, and the Minority 
Leader of the House of Representatives and the 
Minority Leader of the Senate shall jointly ap-
point the second co-chair. The co-chairs shall be 
appointed not later than 14 calendar days after 
the date of enactment of this Act. 
(D) DATE.—Members of the joint committee 
shall be appointed not later than 14 calendar 
days after the date of enactment of this Act. 
(E) PERIOD
OF
APPOINTMENT.—Members 
shall be appointed for the life of the joint com-
mittee. Any vacancy in the joint committee shall 
not affect its powers, but shall be filled not later
185 
† HR 1892 EAS2 
than 14 calendar days after the date on which 
the vacancy occurs, in the same manner as the 
original appointment was made. If a member of 
the joint committee ceases to be a Member of the 
House of Representatives or the Senate, as the 
case may be, the member is no longer a member 
of the joint committee and a vacancy shall exist. 
(4) ADMINISTRATION.— 
(A) IN GENERAL.—To enable the joint com-
mittee to exercise its powers, functions, and du-
ties under this subtitle, there are authorized to be 
disbursed by the Senate the actual and necessary 
expenses of the joint committee approved by the 
co-chairs, subject to the rules and regulations of 
the Senate. 
(B) EXPENSES.—To enable the joint com-
mittee to exercise its powers, functions, and du-
ties under this subtitle, there are authorized to be 
appropriated for each fiscal year such sums as 
may be necessary, to be disbursed by the Sec-
retary of the Senate on vouchers signed by the 
co-chairs. 
(C) QUORUM.—Nine members of the joint 
committee shall constitute a quorum for purposes 
of voting and meeting, and 5 members of the
186 
† HR 1892 EAS2 
joint committee shall constitute a quorum for 
holding hearings. 
(D) VOTING.—No proxy voting shall be al-
lowed on behalf of the members of the joint com-
mittee. 
(E) MEETINGS.— 
(i) INITIAL MEETING.—Not later than 
30 calendar days after the date of enact-
ment of this Act, the joint committee shall 
hold its first meeting. 
(ii) AGENDA.—The co-chairs of the 
joint committee shall provide an agenda to 
the joint committee members not less than 
48 hours in advance of any meeting. 
(F) HEARINGS.— 
(i) IN GENERAL.—The joint committee 
may, for the purpose of carrying out this 
section, hold such hearings, sit and act at 
such times and places, require attendance of 
witnesses and production of books, papers, 
and documents, take such testimony, receive 
such evidence, and administer such oaths as 
the joint committee considers advisable. 
(ii) HEARING
PROCEDURES
AND
RE-
SPONSIBILITIES OF CO-CHAIRS.—
187 
† HR 1892 EAS2 
(I) 
ANNOUNCEMENT.—The 
co- 
chairs of the joint committee shall 
make a public announcement of the 
date, place, time, and subject matter of 
any hearing to be conducted, not less 
than 7 days in advance of such hear-
ing, unless the co-chairs determine that 
there is good cause to begin such hear-
ing at an earlier date. 
(II) EQUAL REPRESENTATION OF 
WITNESSES.—Each co-chair shall be 
entitled to select an equal number of 
witnesses for each hearing held by the 
joint committee. 
(III) WRITTEN
STATEMENT.—A 
witness appearing before the joint com-
mittee shall file a written statement of 
proposed testimony at least 2 calendar 
days before the appearance of the wit-
ness, unless the requirement is waived 
by the co-chairs, following their deter-
mination that there is good cause for 
failure to comply with such require-
ment.
188 
† HR 1892 EAS2 
(G) MINIMUM NUMBER OF PUBLIC MEET-
INGS AND HEARINGS.—The joint committee shall 
hold— 
(i) not less than a total of 5 public 
meetings or public hearings; and 
(ii) not less than 3 public hearings, 
which may include field hearings. 
(H) TECHNICAL ASSISTANCE.—Upon writ-
ten request of the co-chairs, a Federal agency, in-
cluding legislative branch agencies, shall provide 
technical assistance to the joint committee in 
order for the joint committee to carry out its du-
ties. 
(I) STAFFING.— 
(i) DETAILS.—Employees of the legis-
lative branch may be detailed to the joint 
committee on a nonreimbursable basis. 
(ii) STAFF DIRECTOR.—The co-chairs, 
acting jointly, may designate one such em-
ployee as staff director of the joint com-
mittee. 
(c) ETHICAL STANDARDS.—Members on the joint com-
mittee who serve in the House of Representatives shall be 
governed by the ethics rules and requirements of the House.
189 
† HR 1892 EAS2 
Members of the Senate who serve on the joint committee 
shall comply with the ethics rules of the Senate. 
(d) TERMINATION.—The joint committee shall termi-
nate on December 31, 2018 or 30 days after submission of 
its report and legislative recommendations pursuant to this 
section whichever occurs first. 
SEC. 30443. FUNDING. 
To enable the joint committee to exercise its powers, 
functions, and duties under this subtitle, there are author-
ized to be paid not more than $500,000 from the appropria-
tions account for ‘‘Expenses of Inquiries and Investiga-
tions’’ of the Senate, such sums to be disbursed by the Sec-
retary of the Senate, in accordance with Senate rules and 
procedures, upon vouchers signed by the co-chairs. The 
funds authorized under this section shall be available dur-
ing the period beginning on the date of enactment of this 
Act and ending on January 2, 2019. 
SEC. 30444. CONSIDERATION OF JOINT COMMITTEE BILL IN 
THE SENATE. 
(a) INTRODUCTION.—Upon receipt of proposed legisla-
tive language approved in accordance with section 
30442(b)(2)(B)(ii), the language shall be introduced in the 
Senate (by request) on the next day on which the Senate 
is in session by the Majority Leader of the Senate or by
190 
† HR 1892 EAS2 
a Member of the Senate designated by the Majority Leader 
of the Senate. 
(b) COMMITTEE CONSIDERATION.—A joint committee 
bill introduced in the Senate under subsection (a) shall be 
referred to the Committee on the Budget, which shall report 
the bill without any revision and with a favorable rec-
ommendation, an unfavorable recommendation, or without 
recommendation, no later than 7 session days after intro-
duction of the bill. If the Committee on the Budget fails 
to report the bill within that period, the committee shall 
be automatically discharged from consideration of the bill, 
and the bill shall be placed on the appropriate calendar. 
(c) MOTION TO PROCEED TO CONSIDERATION.— 
(1) IN GENERAL.—Notwithstanding rule XXII of 
the Standing Rules of the Senate, it is in order, not 
later than 2 days of session after the date on which 
a joint committee bill is reported or discharged from 
the Committee on the Budget, for the Majority Leader 
of the Senate or the Majority Leader’s designee to 
move to proceed to the consideration of the joint com-
mittee bill. It shall also be in order for any Member 
of the Senate to move to proceed to the consideration 
of the joint committee bill at any time after the con-
clusion of such 2-day period.
192 
† HR 1892 EAS2 
(1) as an exercise of the rulemaking power of the 
Senate, and as such is deemed a part of the rules of 
the Senate, but applicable only with respect to the 
procedure to be followed in the Senate in the case of 
a joint committee bill, and supersede other rules only 
to the extent that they are inconsistent with such 
rules; and 
(2) with full recognition of the constitutional 
right of the Senate to change the rules (so far as relat-
ing to the procedure of the Senate) at any time, in 
the same manner, and to the same extent as in the 
case of any other rule of the Senate. 
DIVISION D—REVENUE 
MEASURES 
SEC. 40001. TABLE OF CONTENTS. 
The table of contents for this division is as follows: 
DIVISION D—REVENUE MEASURES 
Sec. 40001. Table of contents. 
TITLE I—EXTENSION OF EXPIRING PROVISIONS 
Sec. 40101. Amendment of Internal Revenue Code of 1986. 
Subtitle A—Tax Relief for Families and Individuals 
Sec. 40201. Extension of exclusion from gross income of discharge of qualified 
principal residence indebtedness. 
Sec. 40202. Extension of mortgage insurance premiums treated as qualified resi-
dence interest. 
Sec. 40203. Extension of above-the-line deduction for qualified tuition and related 
expenses. 
Subtitle B—Incentives for Growth, Jobs, Investment, and Innovation 
Sec. 40301. Extension of Indian employment tax credit. 
Sec. 40302. Extension of railroad track maintenance credit. 
Sec. 40303. Extension of mine rescue team training credit.
193 
† HR 1892 EAS2 
Sec. 40304. Extension of classification of certain race horses as 3-year property. 
Sec. 40305. Extension of 7-year recovery period for motorsports entertainment 
complexes. 
Sec. 40306. Extension of accelerated depreciation for business property on an In-
dian reservation. 
Sec. 40307. Extension of election to expense mine safety equipment. 
Sec. 40308. Extension of special expensing rules for certain productions. 
Sec. 40309. Extension of deduction allowable with respect to income attributable 
to domestic production activities in Puerto Rico. 
Sec. 40310. Extension of special rule relating to qualified timber gain. 
Sec. 40311. Extension of empowerment zone tax incentives. 
Sec. 40312. Extension of American Samoa economic development credit. 
Subtitle C—Incentives for Energy Production and Conservation 
Sec. 40401. Extension of credit for nonbusiness energy property. 
Sec. 40402. Extension and modification of credit for residential energy property. 
Sec. 40403. Extension of credit for new qualified fuel cell motor vehicles. 
Sec. 40404. Extension of credit for alternative fuel vehicle refueling property. 
Sec. 40405. Extension of credit for 2-wheeled plug-in electric vehicles. 
Sec. 40406. Extension of second generation biofuel producer credit. 
Sec. 40407. Extension of biodiesel and renewable diesel incentives. 
Sec. 40408. Extension of production credit for Indian coal facilities. 
Sec. 40409. Extension of credits with respect to facilities producing energy from 
certain renewable resources. 
Sec. 40410. Extension of credit for energy-efficient new homes. 
Sec. 40411. Extension and phaseout of energy credit. 
Sec. 40412. Extension of special allowance for second generation biofuel plant 
property. 
Sec. 40413. Extension of energy efficient commercial buildings deduction. 
Sec. 40414. Extension of special rule for sales or dispositions to implement FERC 
or State electric restructuring policy for qualified electric utili-
ties. 
Sec. 40415. Extension of excise tax credits relating to alternative fuels. 
Sec. 40416. Extension of Oil Spill Liability Trust Fund financing rate. 
Subtitle D—Modifications of Energy Incentives 
Sec. 40501. Modifications of credit for production from advanced nuclear power 
facilities. 
TITLE II—MISCELLANEOUS PROVISIONS 
Sec. 41101. Amendment of Internal Revenue Code of 1986. 
Sec. 41102. Modifications to rum cover over. 
Sec. 41103. Extension of waiver of limitations with respect to excluding from 
gross income amounts received by wrongfully incarcerated indi-
viduals. 
Sec. 41104. Individuals held harmless on improper levy on retirement plans. 
Sec. 41105. Modification of user fee requirements for installment agreements. 
Sec. 41106. Form 1040SR for seniors. 
Sec. 41107. Attorneys fees relating to awards to whistleblowers. 
Sec. 41108. Clarification of whistleblower awards. 
Sec. 41109. Clarification regarding excise tax based on investment income of pri-
vate colleges and universities.
194 
† HR 1892 EAS2 
Sec. 41110. Exception from private foundation excess business holding tax for 
independently-operated philanthropic business holdings. 
Sec. 41111. Rule of construction for Craft Beverage Modernization and Tax Re-
form. 
Sec. 41112. Simplification of rules regarding records, statements, and returns. 
Sec. 41113. Modification of rules governing hardship distributions. 
Sec. 41114. Modification of rules relating to hardship withdrawals from cash or 
deferred arrangements. 
Sec. 41115. Opportunity Zones rule for Puerto Rico. 
Sec. 41116. Tax home of certain citizens or residents of the United States living 
abroad. 
Sec. 41117. Treatment of foreign persons for returns relating to payments made 
in settlement of payment card and third party network trans-
actions. 
Sec. 41118. Repeal of shift in time of payment of corporate estimated taxes. 
Sec. 41119. Enhancement of carbon dioxide sequestration credit. 
TITLE I—EXTENSION OF 
EXPIRING PROVISIONS 
SEC. 40101. AMENDMENT OF INTERNAL REVENUE CODE OF 
1986. 
Except as otherwise expressly provided, whenever in 
this title an amendment 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. 
Subtitle A—Tax Relief for Families 
and Individuals 
SEC. 40201. EXTENSION OF EXCLUSION FROM GROSS IN-
COME OF DISCHARGE OF QUALIFIED PRIN-
CIPAL RESIDENCE INDEBTEDNESS. 
(a) IN GENERAL.—Section 108(a)(1)(E) is amended 
by striking ‘‘January 1, 2017’’ each place it appears and 
inserting ‘‘January 1, 2018’’.
195 
† HR 1892 EAS2 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to discharges of indebtedness after De-
cember 31, 2016. 
SEC. 40202. EXTENSION OF MORTGAGE INSURANCE PRE-
MIUMS TREATED AS QUALIFIED RESIDENCE 
INTEREST. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
163(h)(3)(E)(iv) is amended by striking ‘‘December 31, 
2016’’ and inserting ‘‘December 31, 2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to amounts paid or accrued after Decem-
ber 31, 2016. 
SEC. 40203. EXTENSION OF ABOVE-THE-LINE DEDUCTION 
FOR QUALIFIED TUITION AND RELATED EX-
PENSES. 
(a) IN GENERAL.—Section 222(e) is amended by strik-
ing ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2016.
196 
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Subtitle B—Incentives for Growth, 
Jobs, Investment, and Innovation 
SEC. 40301. EXTENSION OF INDIAN EMPLOYMENT TAX 
CREDIT. 
(a) IN GENERAL.—Section 45A(f) is amended by strik-
ing ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2016. 
SEC. 40302. EXTENSION OF RAILROAD TRACK MAINTE-
NANCE CREDIT. 
(a) IN GENERAL.—Section 45G(f) is amended by strik-
ing ‘‘January 1, 2017’’ and inserting ‘‘January 1, 2018’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendment made by this 
section shall apply to expenditures paid or incurred 
in taxable years beginning after December 31, 2016. 
(2) SAFE HARBOR ASSIGNMENTS.—Assignments, 
including related expenditures paid or incurred, 
under paragraph (2) of section 45G(b) of the Internal 
Revenue Code of 1986 for taxable years ending after 
January 1, 2017, and before January 1, 2018, shall 
be treated as effective as of the close of such taxable 
year if made pursuant to a written agreement entered
197 
† HR 1892 EAS2 
into no later than 90 days following the date of the 
enactment of this Act. 
SEC. 40303. EXTENSION OF MINE RESCUE TEAM TRAINING 
CREDIT. 
(a) IN GENERAL.—Section 45N(e) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2016. 
SEC. 40304. EXTENSION OF 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, 2017’’ in subclause 
(I) and inserting ‘‘January 1, 2018’’, and 
(2) by striking ‘‘December 31, 2016’’ in sub-
clause (II) and inserting ‘‘December 31, 2017’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2016.
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† HR 1892 EAS2 
SEC. 40305. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR 
MOTORSPORTS 
ENTERTAINMENT 
COM-
PLEXES. 
(a) IN GENERAL.—Section 168(i)(15)(D) is amended 
by striking ‘‘December 31, 2016’’ and inserting ‘‘December 
31, 2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40306. EXTENSION OF ACCELERATED DEPRECIATION 
FOR BUSINESS PROPERTY ON AN INDIAN 
RESERVATION. 
(a) IN GENERAL.—Section 168(j)(9) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40307. EXTENSION OF ELECTION TO EXPENSE MINE 
SAFETY EQUIPMENT. 
(a) IN GENERAL.—Section 179E(g) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016.
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† HR 1892 EAS2 
SEC. 40308. EXTENSION OF SPECIAL EXPENSING RULES FOR 
CERTAIN PRODUCTIONS. 
(a) IN GENERAL.—Section 181(g) is amended by strik-
ing ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to productions commencing after Decem-
ber 31, 2016. 
SEC. 40309. EXTENSION OF DEDUCTION ALLOWABLE WITH 
RESPECT TO INCOME ATTRIBUTABLE TO DO-
MESTIC PRODUCTION ACTIVITIES IN PUERTO 
RICO. 
For purposes of applying section 199(d)(8)(C) of the 
Internal Revenue Code of 1986 with respect to taxable years 
beginning during 2017, such section shall be applied— 
(1) by substituting ‘‘first 12 taxable years’’ for 
‘‘first 11 taxable years’’, and 
(2) by substituting ‘‘January 1, 2018’’ for ‘‘Jan-
uary 1, 2017’’. 
SEC. 40310. EXTENSION OF SPECIAL RULE RELATING TO 
QUALIFIED TIMBER GAIN. 
For purposes of applying section 1201(b) of the Inter-
nal Revenue Code of 1986 with respect to taxable years be-
ginning during 2017, such section shall be applied by sub-
stituting ‘‘2016 or 2017’’ for ‘‘2016’’.
200 
† HR 1892 EAS2 
SEC. 40311. EXTENSION OF EMPOWERMENT ZONE TAX IN-
CENTIVES. 
(a) IN GENERAL.— 
(1) EXTENSION.—Section 1391(d)(1)(A)(i) is 
amended by striking ‘‘December 31, 2016’’ and insert-
ing ‘‘December 31, 2017’’. 
(2) 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 con-
temporaneous 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 for a new termination date in such manner 
as the Secretary of the Treasury (or the Secretary’s 
designee) may provide. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a)(1) shall apply to taxable years beginning after 
December 31, 2016.
201 
† HR 1892 EAS2 
SEC. 40312. EXTENSION OF AMERICAN SAMOA ECONOMIC 
DEVELOPMENT CREDIT. 
(a) IN GENERAL.—Section 119 of division A of the 
Tax Relief and Health Care Act of 2006 is amended— 
(1) in subsection (d)— 
(A) by striking ‘‘January 1, 2017’’ each 
place it appears and inserting ‘‘January 1, 
2018’’, 
(B) by striking ‘‘first 11 taxable years’’ in 
paragraph (1) and inserting ‘‘first 12 taxable 
years’’, and 
(C) by striking ‘‘first 5 taxable years’’ in 
paragraph (2) and inserting ‘‘first 6 taxable 
years’’, and 
(2) in subsection (e), by adding at the end the 
following: ‘‘References in this subsection to section 199 
of the Internal Revenue Code of 1986 shall be treated 
as references to such section as in effect before its re-
peal.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2016.
202 
† HR 1892 EAS2 
Subtitle C—Incentives for Energy 
Production and Conservation 
SEC. 40401. EXTENSION OF CREDIT FOR NONBUSINESS EN-
ERGY PROPERTY. 
(a) IN GENERAL.—Section 25C(g)(2) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40402. EXTENSION AND MODIFICATION OF CREDIT 
FOR RESIDENTIAL ENERGY PROPERTY. 
(a) IN GENERAL.—Section 25D(h) is amended by 
striking ‘‘December 31, 2016’’ and all that follows and in-
serting ‘‘December 31, 2021.’’. 
(b) PHASEOUT.— 
(1) IN GENERAL.—Section 25D(a) is amended by 
striking ‘‘the sum of—’’ and all that follows and in-
serting ‘‘the sum of the applicable percentages of— 
‘‘(1) the qualified solar electric property expendi-
tures, 
‘‘(2) the qualified solar water heating property 
expenditures, 
‘‘(3) the qualified fuel cell property expenditures,
203 
† HR 1892 EAS2 
‘‘(4) the qualified small wind energy property 
expenditures, and 
‘‘(5) the qualified geothermal heat pump prop-
erty expenditures, 
made by the taxpayer during such year.’’. 
(2) CONFORMING AMENDMENT.—Section 25D(g) 
is amended by striking ‘‘paragraphs (1) and (2) of’’. 
(c) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40403. EXTENSION OF CREDIT FOR NEW QUALIFIED 
FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property purchased after December 
31, 2016. 
SEC. 40404. EXTENSION OF CREDIT FOR ALTERNATIVE 
FUEL VEHICLE REFUELING PROPERTY. 
(a) IN GENERAL.—Section 30C(g) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’.
204 
† HR 1892 EAS2 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40405. EXTENSION OF CREDIT FOR 2-WHEELED PLUG- 
IN ELECTRIC VEHICLES. 
(a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is amend-
ed by striking ‘‘January 1, 2017’’ and inserting ‘‘January 
1, 2018’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to vehicles acquired after December 31, 
2016. 
SEC. 40406. EXTENSION OF SECOND GENERATION BIOFUEL 
PRODUCER CREDIT. 
(a) IN GENERAL.—Section 40(b)(6)(J)(i) is amended 
by striking ‘‘January 1, 2017’’ and inserting ‘‘January 1, 
2018’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to qualified second generation biofuel 
production after December 31, 2016. 
SEC. 40407. EXTENSION OF BIODIESEL AND RENEWABLE 
DIESEL INCENTIVES. 
(a) INCOME TAX CREDIT.— 
(1) IN GENERAL.—Subsection (g) of section 40A 
is amended by striking ‘‘December 31, 2016’’ and in-
serting ‘‘December 31, 2017’’.
205 
† HR 1892 EAS2 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to fuel sold or used after 
December 31, 2016. 
(b) EXCISE TAX INCENTIVES.— 
(1) IN GENERAL.—Section 6426(c)(6) is amend-
ed by striking ‘‘December 31, 2016’’ and inserting 
‘‘December 31, 2017’’. 
(2) 
PAYMENTS.—Section 
6427(e)(6)(B) 
is 
amended by striking ‘‘December 31, 2016’’ and insert-
ing ‘‘December 31, 2017’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2016. 
(4) SPECIAL RULE FOR 2017.—Notwithstanding 
any other provision of law, in the case of any bio-
diesel mixture credit properly determined under sec-
tion 6426(c) of the Internal Revenue Code of 1986 for 
the period beginning on January 1, 2017, and ending 
on December 31, 2017, such credit shall be allowed, 
and any refund or payment attributable to such cred-
it (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 Secretary’s delegate) 
shall provide. Such Secretary shall issue guidance 
within 30 days after the date of the enactment of this
206 
† HR 1892 EAS2 
Act providing for a one-time submission 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 de-
termined by using the overpayment rate and method 
under section 6621 of such Code. 
SEC. 40408. EXTENSION OF PRODUCTION CREDIT FOR IN-
DIAN COAL FACILITIES. 
(a) IN GENERAL.—Section 45(e)(10)(A) is amended by 
striking ‘‘11-year period’’ each place it appears and insert-
ing ‘‘12-year period’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to coal produced after December 31, 
2016.
207 
† HR 1892 EAS2 
SEC. 40409. EXTENSION OF CREDITS WITH RESPECT TO FA-
CILITIES PRODUCING ENERGY FROM CER-
TAIN RENEWABLE RESOURCES. 
(a) IN GENERAL.—The following provisions of section 
45(d) are each amended by striking ‘‘January 1, 2017’’ 
each place it appears and inserting ‘‘January 1, 2018’’: 
(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, 2017’’ 
and inserting ‘‘January 1, 2018’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on January 1, 2017. 
SEC. 40410. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 
NEW HOMES. 
(a) IN GENERAL.—Section 45L(g) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’.
208 
† HR 1892 EAS2 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to homes acquired after December 31, 
2016. 
SEC. 40411. EXTENSION AND PHASEOUT OF ENERGY CRED-
IT. 
(a) EXTENSION OF SOLAR AND THERMAL ENERGY 
PROPERTY.—Section 48(a)(3)(A) is amended— 
(1) by striking ‘‘periods ending before January 
1, 2017’’ in clause (ii) and inserting ‘‘property the 
construction of which begins before January 1, 2022’’, 
and 
(2) by striking ‘‘periods ending before January 
1, 2017’’ in clause (vii) and inserting ‘‘property the 
construction of which begins before January 1, 2022’’. 
(b) PHASEOUT OF 30-PERCENT CREDIT RATE FOR 
FIBER-OPTIC SOLAR, QUALIFIED FUEL CELL, AND QUALI-
FIED SMALL WIND ENERGY PROPERTY.— 
(1) IN GENERAL.—Section 48(a) is amended by 
adding at the end the following new paragraph: 
‘‘(7) PHASEOUT FOR FIBER-OPTIC SOLAR, QUALI-
FIED FUEL CELL, AND QUALIFIED SMALL WIND EN-
ERGY PROPERTY.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), in the case of any qualified fuel cell 
property, qualified small wind property, or en-
209 
† HR 1892 EAS2 
ergy property described in paragraph (3)(A)(ii), 
the energy percentage determined under para-
graph (2) shall be equal to— 
‘‘(i) in the case of any property the 
construction of which begins after December 
31, 2019, and before January 1, 2021, 26 
percent, and 
‘‘(ii) in the case of any property the 
construction of which begins after December 
31, 2020, and before January 1, 2022, 22 
percent. 
‘‘(B) PLACED IN SERVICE DEADLINE.—In 
the case of any energy property described in sub-
paragraph (A) which is not placed in service be-
fore January 1, 2024, the energy percentage de-
termined under paragraph (2) shall be equal to 
0 percent.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
48(a)(2)(A) is amended by striking ‘‘paragraph (6)’’ 
and inserting ‘‘paragraphs (6) and (7)’’. 
(3) CLARIFICATION RELATING TO PHASEOUT FOR 
WIND FACILITIES.—Section 48(a)(5)(E) is amended 
by inserting ‘‘which is treated as energy property by 
reason of this paragraph’’ after ‘‘using wind to 
produce electricity’’.
210 
† HR 1892 EAS2 
(c) EXTENSION
OF QUALIFIED FUEL CELL PROP-
ERTY.—Section 48(c)(1)(D) is amended by striking ‘‘for 
any period after December 31, 2016’’ and inserting ‘‘the 
construction of which does not begin before January 1, 
2022’’. 
(d) EXTENSION OF QUALIFIED MICROTURBINE PROP-
ERTY.—Section 48(c)(2)(D) is amended by striking ‘‘for 
any period after December 31, 2016’’ and inserting ‘‘the 
construction of which does not begin before January 1, 
2022’’. 
(e) EXTENSION OF COMBINED HEAT AND POWER SYS-
TEM PROPERTY.—Section 48(c)(3)(A)(iv) is amended by 
striking ‘‘which is placed in service before January 1, 2017’’ 
and inserting ‘‘the construction of which begins before Jan-
uary 1, 2022’’. 
(f) EXTENSION OF QUALIFIED SMALL WIND ENERGY 
PROPERTY.—Section 48(c)(4)(C) is amended by striking 
‘‘for any period after December 31, 2016’’ and inserting 
‘‘the construction of which does not begin before January 
1, 2022’’. 
(g) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendments made by this sec-
tion shall apply to periods after December 31, 2016, 
under rules similar to the rules of section 48(m) of the
211 
† HR 1892 EAS2 
Internal Revenue Code of 1986 (as in effect on the 
day before the date of the enactment of the Revenue 
Reconciliation Act of 1990). 
(2) EXTENSION OF COMBINED HEAT AND POWER 
SYSTEM PROPERTY.—The amendment made by sub-
section (e) shall apply to property placed in service 
after December 31, 2016. 
(3) 
PHASEOUTS
AND
TERMINATIONS.—The 
amendments made by subsection (b) shall take effect 
on the date of the enactment of this Act. 
SEC. 40412. EXTENSION OF SPECIAL ALLOWANCE FOR SEC-
OND GENERATION BIOFUEL PLANT PROP-
ERTY. 
(a) IN GENERAL.—Section 168(l)(2)(D) is amended by 
striking ‘‘January 1, 2017’’ and inserting ‘‘January 1, 
2018’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40413. EXTENSION OF ENERGY EFFICIENT COMMER-
CIAL BUILDINGS DEDUCTION. 
(a) IN GENERAL.—Section 179D(h) is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2017’’.
212 
† HR 1892 EAS2 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2016. 
SEC. 40414. EXTENSION OF SPECIAL RULE FOR SALES OR 
DISPOSITIONS 
TO 
IMPLEMENT 
FERC 
OR 
STATE ELECTRIC RESTRUCTURING POLICY 
FOR QUALIFIED ELECTRIC UTILITIES. 
(a) IN GENERAL.—Section 451(k)(3), as amended by 
section 13221 of Public Law 115–97, is amended by strik-
ing ‘‘January 1, 2017’’ and inserting ‘‘January 1, 2018’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to dispositions after December 31, 2016. 
SEC. 40415. EXTENSION OF EXCISE TAX CREDITS RELATING 
TO ALTERNATIVE FUELS. 
(a) EXTENSION OF ALTERNATIVE FUELS EXCISE TAX 
CREDITS.— 
(1) IN
GENERAL.—Sections 6426(d)(5) and 
6426(e)(3) are each amended by striking ‘‘December 
31, 2016’’ and inserting ‘‘December 31, 2017’’. 
(2) 
OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Section 6427(e)(6)(C) is amended by strik-
ing ‘‘December 31, 2016’’ and inserting ‘‘December 
31, 2017’’.
213 
† HR 1892 EAS2 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to fuel sold or used 
after December 31, 2016. 
(b) SPECIAL RULE FOR 2017.—Notwithstanding any 
other provision of law, in the case of any alternative fuel 
credit properly determined under section 6426(d) of the In-
ternal Revenue Code of 1986 for the period beginning on 
January 1, 2017, and ending on December 31, 2017, such 
credit shall be allowed, and any refund or payment attrib-
utable 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 Secretary’s dele-
gate) shall provide. Such Secretary shall issue guidance 
within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering pe-
riods 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 Sec-
retary) 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
214 
† HR 1892 EAS2 
using the overpayment rate and method under section 6621 
of such Code. 
SEC. 40416. EXTENSION OF OIL SPILL LIABILITY TRUST 
FUND FINANCING RATE. 
(a) IN GENERAL.—Section 4611(f)(2) is amended by 
striking ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2018’’. 
(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—Modifications of Energy 
Incentives 
SEC. 40501. MODIFICATIONS OF CREDIT FOR PRODUCTION 
FROM ADVANCED NUCLEAR POWER FACILI-
TIES. 
(a) 
TREATMENT
OF
UNUTILIZED
LIMITATION 
AMOUNTS.—Section 45J(b) is amended— 
(1) by inserting ‘‘or any amendment to’’ after 
‘‘enactment of’’ in paragraph (4), and 
(2) by adding at the end the following new para-
graph: 
‘‘(5) ALLOCATION OF UNUTILIZED LIMITATION.— 
‘‘(A) IN
GENERAL.—Any unutilized na-
tional megawatt capacity limitation shall be al-
215 
† HR 1892 EAS2 
located by the Secretary under paragraph (3) as 
rapidly as is practicable after December 31, 
2020— 
‘‘(i) first to facilities placed in service 
on or before such date to the extent that 
such facilities did not receive an allocation 
equal to their full nameplate capacity, and 
‘‘(ii) then to facilities placed in service 
after such date in the order in which such 
facilities are placed in service. 
‘‘(B) UNUTILIZED NATIONAL MEGAWATT CA-
PACITY LIMITATION.—The term ‘unutilized na-
tional megawatt capacity limitation’ means the 
excess (if any) of— 
‘‘(i) 6,000 megawatts, over 
‘‘(ii) the aggregate amount of national 
megawatt capacity limitation allocated by 
the Secretary before January 1, 2021, re-
duced by any amount of such limitation 
which was allocated to a facility which was 
not placed in service before such date. 
‘‘(C) COORDINATION
WITH
OTHER
PROVI-
SIONS.—In the case of any unutilized national 
megawatt capacity limitation allocated by the 
Secretary pursuant to this paragraph—
216 
† HR 1892 EAS2 
‘‘(i) such allocation shall be treated for 
purposes of this section in the same manner 
as an allocation of national megawatt ca-
pacity limitation, and 
‘‘(ii) subsection (d)(1)(B) shall not 
apply to any facility which receives such al-
location.’’. 
(b) TRANSFER OF CREDIT BY CERTAIN PUBLIC ENTI-
TIES.— 
(1) IN GENERAL.—Section 45J is amended— 
(A) by redesignating subsection (e) as sub-
section (f), and 
(B) by inserting after subsection (d) the fol-
lowing new subsection: 
‘‘(e) TRANSFER OF CREDIT BY CERTAIN PUBLIC ENTI-
TIES.— 
‘‘(1) IN GENERAL.—If, with respect to a credit 
under subsection (a) for any taxable year— 
‘‘(A) a qualified public entity would be the 
taxpayer (but for this paragraph), and 
‘‘(B) such entity elects the application of 
this paragraph for such taxable year with respect 
to all (or any portion specified in such election) 
of such credit,
217 
† HR 1892 EAS2 
the eligible project partner specified in such election, 
and not the qualified public entity, shall be treated as 
the taxpayer for purposes of this title with respect to 
such credit (or such portion thereof). 
‘‘(2) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) QUALIFIED PUBLIC ENTITY.—The term 
‘qualified public entity’ means— 
‘‘(i) a Federal, State, or local govern-
ment entity, or any political subdivision, 
agency, or instrumentality thereof, 
‘‘(ii) a mutual or cooperative electric 
company described in section 501(c)(12) or 
1381(a)(2), or 
‘‘(iii) a not-for-profit electric utility 
which had or has received a loan or loan 
guarantee under the Rural Electrification 
Act of 1936. 
‘‘(B) ELIGIBLE
PROJECT
PARTNER.—The 
term ‘eligible project partner’ means any person 
who— 
‘‘(i) is responsible for, or participates 
in, the design or construction of the ad-
vanced nuclear power facility to which the 
credit under subsection (a) relates,
218 
† HR 1892 EAS2 
‘‘(ii) participates in the provision of 
the nuclear steam supply system to such fa-
cility, 
‘‘(iii) participates in the provision of 
nuclear fuel to such facility, 
‘‘(iv) is a financial institution pro-
viding financing for the construction or op-
eration of such facility, or 
‘‘(v) has an ownership interest in such 
facility. 
‘‘(3) SPECIAL RULES.— 
‘‘(A) APPLICATION TO PARTNERSHIPS.—In 
the case of a credit under subsection (a) which 
is determined at the partnership level— 
‘‘(i) for purposes of paragraph (1)(A), 
a qualified public entity shall be treated as 
the taxpayer with respect to such entity’s 
distributive share of such credit, and 
‘‘(ii) the term ‘eligible project partner’ 
shall include any partner of the partner-
ship. 
‘‘(B) TAXABLE
YEAR
IN
WHICH
CREDIT 
TAKEN INTO ACCOUNT.—In the case of any credit 
(or portion thereof) with respect to which an 
election is made under paragraph (1), such cred-
219 
† HR 1892 EAS2 
it shall be taken into account in the first taxable 
year of the eligible project partner ending with, 
or after, the qualified public entity’s taxable year 
with respect to which the credit was determined. 
‘‘(C) TREATMENT OF TRANSFER UNDER PRI-
VATE
USE
RULES.—For purposes of section 
141(b)(1), any benefit derived by an eligible 
project partner in connection with an election 
under this subsection shall not be taken into ac-
count as a private business use.’’. 
(2) SPECIAL RULE FOR PROCEEDS OF TRANS-
FERS FOR MUTUAL OR COOPERATIVE ELECTRIC COM-
PANIES.—Section 501(c)(12) is amended by adding at 
the end the following new subparagraph: 
‘‘(I) In the case of a mutual or cooperative 
electric company described in this paragraph or 
an organization described in section 1381(a)(2), 
income received or accrued in connection with 
an election under section 45J(e)(1) shall be treat-
ed as an amount collected from members for the 
sole purpose of meeting losses and expenses.’’. 
(c) EFFECTIVE DATES.— 
(1) TREATMENT
OF
UNUTILIZED
LIMITATION 
AMOUNTS.—The amendment made by subsection (a)
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shall take effect on the date of the enactment of this 
Act. 
(2) TRANSFER OF CREDIT BY CERTAIN PUBLIC 
ENTITIES.—The amendments made by subsection (b) 
shall apply to taxable years beginning after the date 
of the enactment of this Act. 
TITLE II—MISCELLANEOUS 
PROVISIONS 
SEC. 41101. AMENDMENT OF INTERNAL REVENUE CODE OF 
1986. 
Except as otherwise expressly provided, whenever in 
this title an amendment 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. 
SEC. 41102. MODIFICATIONS TO RUM COVER OVER. 
(a) EXTENSION.— 
(1) IN GENERAL.—Section 7652(f)(1) is amended 
by striking ‘‘January 1, 2017’’ and inserting ‘‘Janu-
ary 1, 2022’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to distilled spirits brought 
into the United States after December 31, 2016. 
(b) DETERMINATION OF TAXES ON RUM.—
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(1) IN GENERAL.—Section 7652(e) is amended 
by adding at the end the following new paragraph: 
‘‘(5) DETERMINATION
OF
AMOUNT
OF
TAXES 
COLLECTED.—For purposes of this subsection, the 
amount of taxes collected under section 5001(a)(1) 
shall be determined without regard to section 
5001(c).’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to distilled spirits brought 
into the United States after December 31, 2017. 
SEC. 41103. EXTENSION OF WAIVER OF LIMITATIONS WITH 
RESPECT TO EXCLUDING FROM GROSS IN-
COME AMOUNTS RECEIVED BY WRONGFULLY 
INCARCERATED INDIVIDUALS. 
(a) IN GENERAL.—Section 304(d) of the Protecting 
Americans from Tax Hikes Act of 2015 (26 U.S.C. 139F 
note) is amended by striking ‘‘1-year’’ and inserting ‘‘3- 
year’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect on the date of the enactment of this 
Act. 
SEC. 41104. INDIVIDUALS HELD HARMLESS ON IMPROPER 
LEVY ON RETIREMENT PLANS. 
(a) IN GENERAL.—Section 6343 is amended by adding 
at the end the following new subsection:
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‘‘(f) INDIVIDUALS HELD HARMLESS ON WRONGFUL 
LEVY, ETC. ON RETIREMENT PLAN.— 
‘‘(1) IN GENERAL.—If the Secretary determines 
that an individual’s account or benefit under an eli-
gible 
retirement 
plan 
(as 
defined 
in 
section 
402(c)(8)(B)) has been levied upon in a case to which 
subsection (b) or (d)(2)(A) applies and property or an 
amount of money is returned to the individual— 
‘‘(A) the individual may contribute such 
property or an amount equal to the sum of— 
‘‘(i) the amount of money so returned 
by the Secretary, and 
‘‘(ii) interest paid under subsection (c) 
on such amount of money, 
into such eligible retirement plan if such con-
tribution is permitted by the plan, or into an in-
dividual retirement plan (other than an endow-
ment contract) to which a rollover contribution 
of a distribution from such eligible retirement 
plan is permitted, but only if such contribution 
is made not later than the due date (not includ-
ing extensions) for filing the return of tax for the 
taxable year in which such property or amount 
of money is returned, and
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† HR 1892 EAS2 
‘‘(B) the Secretary shall, at the time such 
property or amount of money is returned, notify 
such individual that a contribution described in 
subparagraph (A) may be made. 
‘‘(2) TREATMENT AS ROLLOVER.—The distribu-
tion on account of the levy and any contribution 
under paragraph (1) with respect to the return of 
such distribution shall be treated for purposes of this 
title as if such distribution and contribution were de-
scribed in section 402(c), 402A(c)(3), 403(a)(4), 
403(b)(8), 408(d)(3), 408A(d)(3), or 457(e)(16), 
whichever is applicable; except that— 
‘‘(A) the contribution shall be treated as 
having been made for the taxable year in which 
the distribution on account of the levy occurred, 
and the interest paid under subsection (c) shall 
be treated as earnings within the plan after the 
contribution and shall not be included in gross 
income, and 
‘‘(B) such contribution shall not be taken 
into account under section 408(d)(3)(B). 
‘‘(3) REFUND, ETC., OF INCOME TAX ON LEVY.— 
‘‘(A) IN GENERAL.—If any amount is in-
cludible in gross income for a taxable year by 
reason of a distribution on account of a levy re-
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† HR 1892 EAS2 
ferred to in paragraph (1) and any portion of 
such amount is treated as a rollover contribution 
under paragraph (2), any tax imposed by chap-
ter 1 on such portion shall not be assessed, and 
if assessed shall be abated, and if collected shall 
be credited or refunded as an overpayment made 
on the due date for filing the return of tax for 
such taxable year. 
‘‘(B) EXCEPTION.—Subparagraph (A) shall 
not apply to a rollover contribution under this 
subsection which is made from an eligible retire-
ment plan which is not a Roth IRA or a des-
ignated Roth account (within the meaning of 
section 402A) to a Roth IRA or a designated 
Roth account under an eligible retirement plan. 
‘‘(4) 
INTEREST.—Notwithstanding 
subsection 
(d), interest shall be allowed under subsection (c) in 
a case in which the Secretary makes a determination 
described in subsection (d)(2)(A) with respect to a 
levy upon an individual retirement plan. 
‘‘(5) TREATMENT
OF
INHERITED
ACCOUNTS.— 
For 
purposes 
of 
paragraph 
(1)(A), 
section 
408(d)(3)(C) shall be disregarded in determining 
whether an individual retirement plan is a plan to
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† HR 1892 EAS2 
which a rollover contribution of a distribution from 
the plan levied upon is permitted.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to amounts paid under subsections (b), 
(c), and (d)(2)(A) of section 6343 of the Internal Revenue 
Code of 1986 in taxable years beginning after December 31, 
2017. 
SEC. 41105. MODIFICATION OF USER FEE REQUIREMENTS 
FOR INSTALLMENT AGREEMENTS. 
(a) IN GENERAL.—Section 6159 is amended by redes-
ignating subsection (f) as subsection (g) and by inserting 
after subsection (e) the following new subsection: 
‘‘(f) INSTALLMENT AGREEMENT FEES.— 
‘‘(1) LIMITATION ON FEE AMOUNT.—The amount 
of any fee imposed on an installment agreement 
under this section may not exceed the amount of such 
fee as in effect on the date of the enactment of this 
subsection. 
‘‘(2) WAIVER OR REIMBURSEMENT.—In the case 
of any taxpayer with an adjusted gross income, as de-
termined for the most recent year for which such in-
formation is available, which does not exceed 250 per-
cent of the applicable poverty level (as determined by 
the Secretary)—
226 
† HR 1892 EAS2 
‘‘(A) if the taxpayer has agreed to make 
payments under the installment agreement by 
electronic payment through a debit instrument, 
no fee shall be imposed on an installment agree-
ment under this section, and 
‘‘(B) if the taxpayer is unable to make pay-
ments under the installment agreement by elec-
tronic payment through a debit instrument, the 
Secretary shall, upon completion of the install-
ment agreement, pay the taxpayer an amount 
equal to any such fees imposed.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to agreements entered into on or after 
the date which is 60 days after the date of the enactment 
of this Act. 
SEC. 41106. FORM 1040SR FOR SENIORS. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall make available a form, to be 
known as ‘‘Form 1040SR’’, for use by individuals to file 
the return of tax imposed by chapter 1 of the Internal Rev-
enue Code of 1986. Such form shall be as similar as prac-
ticable to Form 1040EZ, except that— 
(1) the form shall be available only to individ-
uals who have attained age 65 as of the close of the 
taxable year,
227 
† HR 1892 EAS2 
(2) the form may be used even if income for the 
taxable year includes— 
(A) social security benefits (as defined in 
section 86(d) of the Internal Revenue Code of 
1986), 
(B) distributions from qualified retirement 
plans (as defined in section 4974(c) of such 
Code), annuities or other such deferred payment 
arrangements, 
(C) interest and dividends, or 
(D) capital gains and losses taken into ac-
count in determining adjusted net capital gain 
(as defined in section 1(h)(3) of such Code), and 
(3) the form shall be available without regard to 
the amount of any item of taxable income or the total 
amount of taxable income for the taxable year. 
(b) EFFECTIVE DATE.—The form required by sub-
section (a) shall be made available for taxable years begin-
ning after the date of the enactment of this Act. 
SEC. 41107. ATTORNEYS FEES RELATING TO AWARDS TO 
WHISTLEBLOWERS. 
(a) IN GENERAL.—Paragraph (21) of section 62(a) is 
amended to read as follows: 
‘‘(21) ATTORNEYS’ FEES RELATING TO AWARDS 
TO WHISTLEBLOWERS.—
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† HR 1892 EAS2 
‘‘(A) IN GENERAL.—Any deduction allow-
able under this chapter for attorney fees and 
court costs paid by, or on behalf of, the taxpayer 
in connection with any award under— 
‘‘(i) section 7623(b), or 
‘‘(ii) in the case of taxable years begin-
ning after December 31, 2017, any action 
brought under— 
‘‘(I) section 21F of the Securities 
Exchange Act of 1934 (15 U.S.C. 78u– 
6), 
‘‘(II) a State law relating to false 
or fraudulent claims that meets the re-
quirements described in section 1909(b) 
of the Social Security Act (42 U.S.C. 
1396h(b)), or 
‘‘(III) section 23 of the Com-
modity Exchange Act (7 U.S.C. 26). 
‘‘(B) MAY NOT EXCEED AWARD.—Subpara-
graph (A) shall not apply to any deduction in 
excess of the amount includible in the taxpayer’s 
gross income for the taxable year on account of 
such award.’’.
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† HR 1892 EAS2 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2017. 
SEC. 41108. CLARIFICATION OF WHISTLEBLOWER AWARDS. 
(a) DEFINITION OF PROCEEDS.— 
(1) IN GENERAL.—Section 7623 is amended by 
adding at the end the following new subsection: 
‘‘(c) PROCEEDS.—For purposes of this section, the 
term ‘proceeds’ includes— 
‘‘(1) penalties, interest, additions to tax, and ad-
ditional amounts provided under the internal revenue 
laws, and 
‘‘(2) any proceeds arising from laws for which 
the Internal Revenue Service is authorized to admin-
ister, enforce, or investigate, including— 
‘‘(A) criminal fines and civil forfeitures, 
and 
‘‘(B) violations of reporting requirements.’’. 
(2) 
CONFORMING
AMENDMENTS.—Paragraphs 
(1) and (2)(A) of section 7623(b) are each amended 
by striking ‘‘collected proceeds (including penalties, 
interest, additions to tax, and additional amounts) 
resulting from the action’’ and inserting ‘‘proceeds 
collected as a result of the action’’.
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† HR 1892 EAS2 
(b) AMOUNT OF PROCEEDS DETERMINED WITHOUT 
REGARD TO AVAILABILITY.—Paragraphs (1) and (2)(A) of 
section 7623(b) are each amended by inserting ‘‘(determined 
without regard to whether such proceeds are available to 
the Secretary)’’ after ‘‘in response to such action’’. 
(c) 
DISPUTED
AMOUNT
THRESHOLD.—Section 
7623(b)(5)(B) is amended by striking ‘‘tax, penalties, inter-
est, additions to tax, and additional amounts’’ and insert-
ing ‘‘proceeds’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to information provided before, on, or 
after the date of the enactment of this Act with respect to 
which a final determination for an award has not been 
made before such date of enactment. 
SEC. 41109. CLARIFICATION REGARDING EXCISE TAX BASED 
ON INVESTMENT INCOME OF PRIVATE COL-
LEGES AND UNIVERSITIES. 
(a) IN GENERAL.—Subsection (b)(1) of section 4968, 
as added by section 13701(a) of Public Law 115–97, is 
amended— 
(1) by inserting ‘‘tuition-paying’’ after ‘‘500’’ in 
subparagraph (A), and 
(2) by inserting ‘‘tuition-paying’’ after ‘‘50 per-
cent of the’’ in subparagraph (B).