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SEC. 904. NATIONAL OCEANS AND COASTAL SECURITY 
FUND. 
(a) ESTABLISHMENT.—The Administrator and the 
Foundation are authorized to establish the National Oceans 
and Coastal Security Fund as a tax exempt fund to further 
the purposes of this title. 
(b) DEPOSITS.— 
(1) IN GENERAL.—There shall be deposited into 
the Fund amounts appropriated or otherwise made 
available to carry out this title. 
(2) PROHIBITIONS ON DONATIONS FROM FOREIGN 
GOVERNMENTS.—No amounts donated by a foreign 
government, as defined in section 7342 of title 5, 
United States Code, may be deposited into the Fund. 
(c) REQUIREMENTS.—Any amounts received by the 
Foundation pursuant to this title shall be subject to the pro-
visions of the National Fish and Wildlife Foundation Es-
tablishment Act (16 U.S.C. 3701 et seq.), except the provi-
sions of— 
(1) section 4(e)(1)(B) of that Act (16 U.S.C. 
3703(e)(1)(B)); and 
(2) section 10(a) of that Act (16 U.S.C. 3709(a)). 
(d) EXPENDITURE.—Of the amounts deposited into the 
Fund for each fiscal year— 
(1) funds may be used by the Foundation to 
award grants to coastal States under section 906(b);
1915 
(2) funds may be used by the Foundation to 
award grants under section 906(c); 
(3) no more than 2 percent may be used by the 
Administrator and the Foundation for administrative 
expenses to carry out this title, which amount shall 
be divided between the Administrator and the Foun-
dation pursuant to an agreement reached and docu-
mented by both the Administrator and the Founda-
tion. 
(e) RECOVERY OF PAYMENTS.—After notice and an op-
portunity for a hearing, the Administrator is authorized 
to recover any Federal payments under this section if the 
Foundation— 
(1) makes a withdrawal or expenditure from the 
Fund that is not consistent with the requirements of 
section 905; or 
(2) fails to comply with a procedure, measure, 
method, 
or 
standard 
established 
under 
section 
906(a)(1). 
SEC. 905. ELIGIBLE USES. 
(a) IN GENERAL.—Amounts in the Fund may be allo-
cated by the Foundation to support programs and activities 
intended to better understand and utilize ocean and coastal 
resources and coastal infrastructure, including baseline sci-
entific research, ocean observing, and other programs and
1916 
activities carried out in coordination with Federal and 
State departments or agencies. 
(b) PROHIBITION ON USE OF FUNDS FOR LITIGATION 
OR OTHER PURPOSES.—No funds made available under 
this title may be used to— 
(1) fund litigation against the Federal Govern-
ment; or 
(2) fund the creation of national marine monu-
ments and marine protected areas, marine spatial 
planning, or the National Ocean Policy. 
SEC. 906. GRANTS. 
(a) ADMINISTRATION OF GRANTS.— 
(1) IN GENERAL.—Not later than 90 days after 
funds are deposited into the Fund and made available 
to the Foundation for administrative purposes, the 
Foundation shall establish the following: 
(A) Application and review procedures for 
the awarding of grants under this section, in-
cluding requirements ensuring that any amounts 
awarded under such subsections may only be 
used for an eligible use described under section 
905. 
(B) Selection procedures and criteria for the 
awarding of grants under this section that—
1917 
(i) require consultation with the Ad-
ministrator and the Secretary of the Inte-
rior; and 
(ii) prioritize the projects or activities 
where non-Federal partners have committed 
to share the cost of the project. 
(C) 
Eligibility 
criteria 
for 
awarding 
grants— 
(i) under subsection (b) to coastal 
States; and 
(ii) under subsection (c) to— 
(I) entities including States, local 
governments, and Indian tribes; and 
(II) the research and restoration 
work of associations, nongovernmental 
organizations, public-private partner-
ships, and academic institutions. 
(D) Performance accountability and moni-
toring measures for programs and activities 
funded by a grant awarded under subsection (b) 
or (c). 
(E) Procedures and methods to ensure accu-
rate accounting and appropriate administration 
of grants awarded under this section, including 
standards of recordkeeping.
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(F) Procedures to carry out audits of the 
Fund as necessary, but not less frequently than 
once every year if grants have been awarded in 
that year. 
(G) Procedures to carry out audits of the re-
cipients of grants under this section. 
(H) Procedures to make publicly available 
on the Internet a list of all projects funded by the 
Fund, that includes at a minimum the grant re-
cipient, grant amount, project description, and 
project status. 
(2) APPROVAL.—The Foundation shall submit to 
the Administrator for approval each procedure, meas-
ure, method, and standard established under para-
graph (1). 
(b) GRANTS TO COASTAL STATES.— 
(1) IN GENERAL.—The Administrator and the 
Foundation may award grants according to the pro-
cedures established in subsection (a) to coastal States 
and United States territories to support activities 
consistent with section 904. In determining distribu-
tion of grants, the Foundation may— 
(A) consider for each State— 
(i) percent of total United States shore-
line miles;
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(ii) coastal population density; and 
(iii) other factors; 
(B) establish criteria for States, including 
the requirement for a State to establish a plan 
to distribute the funds; and 
(C) establish a maximum and minimum 
percentage of funding to be awarded to each 
State or United States territory. 
(2) INDIAN TRIBES.—As a condition on receipt 
of a grant under this subsection, a State that receives 
a grant under this subsection shall ensure that Indian 
tribes in the State are eligible to participate in any 
competitive grants established in this title. 
(c) NATIONAL GRANTS FOR OCEANS, COASTS, AND 
GREAT LAKES.— 
(1) IN GENERAL.—The Administrator and the 
Foundation may award grants according to the pro-
cedures established in subsection (a) to support activi-
ties consistent with section 905. 
(2) ADVISORY PANEL.— 
(A) IN GENERAL.—The Foundation may es-
tablish an advisory panel to conduct reviews of 
applications for grants under paragraph (1) and 
the Foundation may consider the recommenda-
1920 
tions of the advisory panel with respect to such 
applications. 
(B) MEMBERSHIP.—The advisory panel de-
scribed under subparagraph (A) shall include 
persons representing— 
(i) ocean and coastal dependent indus-
tries; 
(ii) geographic regions as defined by 
the Foundation; and 
(iii) academic institutions. 
SEC. 907. ANNUAL REPORT. 
(a) REQUIREMENT FOR ANNUAL REPORT.—Subject to 
subsection (c), beginning with fiscal year 2017, not later 
than 60 days after the end of each fiscal year, the Founda-
tion shall submit to the Committee on Commerce, Science, 
and Transportation of the Senate and the Committee on 
Natural Resources of the House of Representatives a report 
on the operation of the Fund during that fiscal year. 
(b) CONTENT.—Each annual report submitted under 
subsection (a) for a fiscal year shall include— 
(1) a full and complete statement of the receipts, 
including the source of all receipts, expenditures, and 
investments of the Fund;
1921 
(2) a statement of the amounts deposited in the 
Fund and the balance remaining in the Fund at the 
end of the fiscal year; and 
(3) a description of the expenditures made from 
the Fund for the fiscal year, including the purpose of 
the expenditures. 
SEC. 908. FUNDING. 
There is authorized to be appropriated such sums as 
are necessary for fiscal years 2017, 2018, and 2019 for this 
title. 
TITLE X—BUDGETARY 
PROVISIONS 
SEC. 1001. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budg-
etary effects of division M and each succeeding division 
shall not be entered on either PAYGO scorecard maintained 
pursuant to section 4(d) of the Statutory Pay-As-You-Go 
Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary ef-
fects of division M and each succeeding division shall not 
be entered on any PAYGO scorecard maintained for pur-
poses of section 201 of S. Con. Res. 21 (110th Congress). 
(c) CLASSIFICATION OF BUDGETARY EFFECTS.—Not-
withstanding Rule 3 of the Budget Scorekeeping Guidelines 
set forth in the joint explanatory statement of the committee
1922 
of conference accompanying Conference Report 105-217 and 
section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the budgetary effects of division 
M and each succeeding division shall not be estimated— 
(1) for purposes of section 251 of the such Act; 
and 
(2) for purposes of paragraph (4)(C) of section 
3 of the Statutory Pay-As-You-Go Act of 2010 as 
being included in an appropriation Act. 
SEC. 1002. AUTHORITY TO MAKE ADJUSTMENT IN FY 2016 
ALLOCATION. 
(a) IN GENERAL.—After the date of enactment of this 
Act, the chair of the Committee on the Budget of the House 
of Representatives may revise appropriate allocations, ag-
gregates, and levels established by Senate Concurrent Reso-
lution 11 (114th Congress) to achieve consistency with the 
Bipartisan Budget Act of 2015. 
(b) EXERCISE OF RULEMAKING POWERS.—The House 
adopts the provisions of this section— 
(1) as an exercise of the rulemaking power of the 
House of Representatives and as such they shall be 
considered as part of the rules of the House of Rep-
resentatives, and these rules shall supersede other 
rules only to the extent that they are inconsistent with 
other such rules; and
1929 
(2) PHASEOUT.—Subsection (b) of section 45 of 
such Code is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(5) PHASEOUT OF CREDIT FOR WIND FACILI-
TIES.—In the case of any facility using wind to 
produce electricity, the amount of the credit deter-
mined under subsection (a) (determined after the ap-
plication of paragraphs (1), (2), and (3) and without 
regard to this paragraph) shall be reduced by— 
‘‘(A) in the case of any facility the construc-
tion of which begins after December 31, 2016, 
and before January 1, 2018, 20 percent, 
‘‘(B) in the case of any facility the con-
struction of which begins after December 31, 
2017, and before January 1, 2019, 40 percent, 
and 
‘‘(C) in the case of any facility the construc-
tion of which begins after December 31, 2018, 
and before January 1, 2020, 60 percent.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on January 1, 2015. 
SEC. 302. EXTENSION OF ELECTION TO TREAT QUALIFIED 
FACILITIES AS ENERGY PROPERTY. 
(a) IN GENERAL.—Clause (ii) of section 48(a)(5)(C) 
is amended by inserting ‘‘(January 1, 2020, in the case of
2136 
may disclose to such person (or such person’s des-
ignee)— 
‘‘(A) whether an investigation based on the 
person’s provision of such information has been 
initiated and whether it is open or closed, 
‘‘(B) whether any such investigation sub-
stantiated such a violation by any individual, 
and 
‘‘(C) whether any action has been taken 
with respect to such individual (including wheth-
er a referral has been made for prosecution of 
such individual).’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to disclosures made on or after the date 
of the enactment of this Act. 
SEC. 404. ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATIONS OF TAX-EXEMPT STATUS 
OF CERTAIN ORGANIZATIONS. 
(a) IN GENERAL.—Section 7123 is amended by adding 
at the end of the following: 
‘‘(c) ADMINISTRATIVE APPEAL RELATING TO ADVERSE 
DETERMINATION OF TAX-EXEMPT STATUS OF CERTAIN OR-
GANIZATIONS.— 
‘‘(1) IN GENERAL.—The Secretary shall prescribe 
procedures under which an organization which claims