225 
(1) describe the strategies and activities of dem-
onstrated effectiveness that the eligible entities will 
carry out to provide unemployed, low-income adults 
and low-income youth with the skills that will lead 
to employment upon completion of participation in 
such activities; 
(2) describe the requirements that will apply re-
lating to the eligibility of unemployed, low-income 
adults or low-income youth, consistent with para-
graphs (4) and (6) of section 368, for activities car-
ried out under this section, which may include cri-
teria to target assistance to particular categories of 
such adults and youth, such as individuals with dis-
abilities or individuals who have exhausted all rights 
to unemployment compensation; 
(3) describe how the strategies and activities 
address the needs of the target populations identi-
fied in paragraph (2) and the needs of employers in 
the local area; 
(4) describe the expected outcomes to be 
achieved by implementing the strategies and activi-
ties; 
(5) provide evidence that the funds provided 
may be expended expeditiously and efficiently to im-
plement the strategies and activities; 
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226 
(6) describe how the strategies and activities 
will be coordinated with other Federal, State, and 
local programs providing employment, education, 
and supportive activities; 
(7) provide evidence of employer commitment to 
participate in the activities funded under this sec-
tion, including identification of anticipated occupa-
tional and skill needs; 
(8) provide assurances that the grant recipient 
will report such information as the Secretary may 
require relating to fiscal, performance and other 
matters that the Secretary determines is necessary 
to effectively monitor the activities carried out under 
this section; and 
(9) provide assurances that the use of the funds 
provided under this section will comply with the 
labor standards and protections described section 
367(a). 
(e) PRIORITY
IN AWARDS.—In awarding grants 
under this section, the Secretary of Labor shall give a pri-
ority to applications submitted by eligible entities from 
areas of high poverty and high unemployment, as defined 
by the Secretary, such as Public Use Microdata Areas 
(PUMAs) as designated by the Census Bureau. 
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(f) COORDINATION OF FEDERAL ADMINISTRATION.— 
The Secretary of Labor shall administer this section in 
coordination with the Secretary of Education, the Sec-
retary of Health and Human Services, and other appro-
priate agency heads, to ensure the effective implementa-
tion of this section. 
SEC. 367. GENERAL REQUIREMENTS. 
(a) LABOR STANDARDS AND PROTECTIONS.—Activi-
ties provided with funds under this Act shall be subject 
to the requirements and restrictions, including the labor 
standards, described in section 181 of the Workforce Inno-
vation and Opportunity Act and the nondiscrimination 
provisions of section 188 of such Act, in addition to other 
applicable Federal laws. 
(b) REPORTING.—The Secretary may require the re-
porting of information relating to fiscal, performance and 
other matters that the Secretary determines is necessary 
to effectively monitor the activities carried out with funds 
provided under this Act. At a minimum, grantees and sub-
grantees shall provide information relating to— 
(1) the number individuals participating in ac-
tivities with funds provided under this Act and the 
number of such individuals who have completed such 
participation; 
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228 
(2) the expenditures of funds provided under 
the Act; 
(3) the number of jobs created pursuant to the 
activities carried out under this Act; 
(4) the demographic characteristics of individ-
uals participating in activities under this Act; and 
(5) the performance outcomes of individuals 
participating in activities under this Act, including— 
(A) for adults participating in activities 
funded under section 364 of this Act— 
(i) entry in unsubsidized employment; 
(ii) retention in unsubsidized employ-
ment; and 
(iii) earnings in unsubsidized employ-
ment; 
(B) for low-income youth participating in 
summer employment activities under sections 
365 and 366— 
(i) work readiness skill attainment 
using an employer validated checklist; and 
(ii) placement in or return to sec-
ondary or postsecondary education or 
training, or entry into unsubsidized em-
ployment; 
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229 
(C) for low-income youth participating in 
year-round employment activities under section 
365 or in activities under section 366— 
(i) placement in or return to post-sec-
ondary education; 
(ii) attainment of high school diploma 
or its equivalent; 
(iii) attainment of an industry-recog-
nized credential; and 
(iv) entry into unsubsidized employ-
ment, retention, and earnings as described 
in subparagraph (A); and 
(D) for unemployed, low-income adults 
participating in activities under section 366— 
(i) entry into unsubsidized employ-
ment, retention, and earnings as described 
in subparagraph (A); and 
(ii) the attainment of industry-recog-
nized credentials. 
(c) ACTIVITIES REQUIRED TO BE ADDITIONAL.— 
Funds provided under this Act shall only be used for ac-
tivities that are in addition to activities that would other-
wise be available in the State or local area in the absence 
of such funds. 
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230 
(d) ADDITIONAL REQUIREMENTS.—The Secretary of 
Labor may establish such additional requirements as the 
Secretary determines may be necessary to ensure fiscal in-
tegrity, effective monitoring, and the appropriate and 
prompt implementation of the activities under this Act. 
(e) REPORT OF INFORMATION AND EVALUATIONS TO 
CONGRESS AND THE PUBLIC.—The Secretary of Labor 
shall provide to the appropriate Committees of the Con-
gress and make available to the public the information re-
ported pursuant to subsection (b) and the evaluations of 
activities carried out pursuant to the funds reserved under 
section 363(b). 
SEC. 368. DEFINITIONS. 
In this Act: 
(1) LOCAL
CHIEF
ELECTED
OFFICIAL.—The 
term ‘‘local chief elected official’’ means the chief 
elected executive officer of a unit of local govern-
ment in a local workforce investment area or in the 
case where more than one unit of general govern-
ment, the individuals designated under an agreement 
described in section 107(c)(1)(B) of the Workforce 
Innovation and Opportunity Act. 
(2) LOCAL WORKFORCE INVESTMENT AREA.— 
The term ‘‘local workforce investment area’’ means 
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231 
such area designated under section 106 of the Work-
force Innovation and Opportunity Act. 
(3) LOCAL WORKFORCE INVESTMENT BOARD.— 
The term ‘‘local workforce investment board’’ means 
such board established under section 107 of the 
Workforce Innovation and Opportunity Act. 
(4) LOW-INCOME YOUTH.—The term ‘‘low-in-
come youth’’ means an individual who— 
(A) is aged 16 through 24; and 
(B) meets the definition of a ‘‘low-income 
individual’’ provided in section 3 of the Work-
force Innovation and Opportunity Act, except 
that States, local workforce investment areas 
under section 365, and eligible entities under 
section 366(c), subject to approval in the appli-
cable State plans, local plans, and applications 
for funds, may increase the income level speci-
fied in subparagraph (B)(i) of such section to 
an amount not in excess of 200 percent of the 
poverty line for purposes of determining eligi-
bility for participation in activities under sec-
tions 365 and 366 of this Act. 
(5) OUTLYING
AREA.—The term ‘‘outlying 
area’’ means the United States Virgin Islands, 
Guam, American Samoa, the Commonwealth of the 
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232 
Northern Mariana Islands, and the Republic of 
Palau. 
(6) UNEMPLOYED, LOW-INCOME ADULT.—The 
term ‘‘unemployed, low-income adult’’ means an in-
dividual who— 
(A) is age 18 or older; 
(B) is without employment and is seeking 
assistance under this Act to obtain employment; 
and 
(C) meets the definition of a ‘‘low-income 
individual’’ under section 3 of the Workforce 
Innovation and Opportunity Act, except that 
States, local entities described in section 
364(d)(1), and eligible entities under section 
366(c), subject to approval in the applicable 
State plans, local plans, and applications for 
funds, may increase the income level specified 
in subparagraph (B)(i) of such section to an 
amount not in excess of 200 percent of the pov-
erty line for purposes of determining eligibility 
for participation in activities under sections 364 
and 366 of this Act. 
(7) STATE.—The term ‘‘State’’ means each of 
the several States of the United States, the District 
of Columbia, and Puerto Rico. 
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233 
Subtitle 
D—Prohibition 
of 
Dis-
crimination in Employment on 
the Basis of an Individual’s Sta-
tus as Unemployed 
SEC. 371. SHORT TITLE. 
This subtitle may be cited as the ‘‘Fair Employment 
Opportunity Act of 2015’’. 
SEC. 372. FINDINGS AND PURPOSE. 
(a) FINDINGS.—Congress finds that denial of em-
ployment opportunities to individuals because of their sta-
tus as unemployed is discriminatory and burdens com-
merce by— 
(1) reducing personal consumption and under-
mining economic stability and growth; 
(2) squandering human capital essential to the 
Nation’s economic vibrancy and growth; 
(3) increasing demands for Federal and State 
unemployment insurance benefits, reducing trust 
fund assets, and leading to higher payroll taxes for 
employers, cuts in benefits for jobless workers, or 
both; 
(4) imposing additional burdens on publicly 
funded health and welfare programs; and 
(5) depressing income, property, and other tax 
revenues that the Federal Government, States, and 
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234 
localities rely on to support operations and institu-
tions essential to commerce. 
(b) PURPOSES.—The purposes of this subtitle are— 
(1) to prohibit employers and employment agen-
cies from disqualifying an individual from employ-
ment opportunities because of that individual’s sta-
tus as unemployed; 
(2) to prohibit employers and employment agen-
cies from publishing or posting any advertisement or 
announcement for an employment opportunity that 
indicates that an individual’s status as unemployed 
disqualifies that individual for the opportunity; and 
(3) to eliminate the burdens imposed on com-
merce due to the exclusion of such individuals from 
employment. 
SEC. 373. DEFINITIONS. 
As used in this subtitle— 
(1) the term ‘‘affected individual’’ means any 
person who was subject to an unlawful employment 
practice solely because of that individual’s status as 
unemployed; 
(2) the term ‘‘Commission’’ means the Equal 
Employment Opportunity Commission; 
(3) the term ‘‘employee’’ means— 
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235 
(A) an employee as defined in section 
701(f) of the Civil Rights Act of 1964 (42 
U.S.C. 2000e(f)); 
(B) a State employee to which section 
302(a)(1) of the Government Employee Rights 
Act of 1991 (42 U.S.C. 2000e–16b(a)(1)) ap-
plies; 
(C) a covered employee, as defined in sec-
tion 101 of the Congressional Accountability 
Act of 1995 (2 U.S.C. 1301) or section 411(c) 
of title 3, United States Code; or 
(D) an employee or applicant to which sec-
tion 717(a) of the Civil Rights Act of 1964 (42 
U.S.C. 2000e–16(a)) applies; 
(4) the term ‘‘employer’’ means— 
(A) a person engaged in an industry affect-
ing commerce (as defined in section 701(h) of 
the Civil Rights Act of 1964 (42 U.S.C. 
2000e(h))) who has 15 or more employees for 
each working day in each of 20 or more cal-
endar weeks in the current or preceding cal-
endar year, and any agent of such a person, but 
does not include a bona fide private member-
ship club that is exempt from taxation under 
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236 
section 501(c) of the Internal Revenue Code of 
1986; 
(B) an employing authority to which sec-
tion 302(a)(1) of the Government Employee 
Rights Act of 1991 applies; 
(C) an employing office, as defined in sec-
tion 101 of the Congressional Accountability 
Act of 1995 or section 411(c) of title 3, United 
States Code; or 
(D) an entity to which section 717(a) of 
the Civil Rights Act of 1964 (42 U.S.C. 2000e– 
16(a)) applies; 
(5) the term ‘‘employment agency’’ means any 
person regularly undertaking with or without com-
pensation to procure employees for an employer or 
to procure for individuals opportunities to work as 
employees for an employer and includes an agent of 
such a person, and any person who maintains an 
Internet website or print medium that publishes ad-
vertisements or announcements of openings in jobs 
for employees; 
(6) the term ‘‘person’’ has the meaning given 
the term in section 701(a) of the Civil Rights Act 
of 1964 (42 U.S.C. 2000e(a)); and 
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237 
(7) the term ‘‘status as unemployed’’, used with 
respect to an individual, means that the individual, 
at the time of application for employment or at the 
time of action alleged to violate this subtitle, does 
not have a job, is available for work and is searching 
for work. 
SEC. 374. PROHIBITED ACTS. 
(a) EMPLOYERS.—It shall be an unlawful employ-
ment practice for an employer to— 
(1) publish in print, on the Internet, or in any 
other medium, an advertisement or announcement 
for an employee for any job that includes— 
(A) any provision stating or indicating that 
an individual’s status as unemployed disquali-
fies the individual for any employment oppor-
tunity; or 
(B) any provision stating or indicating that 
an employer will not consider or hire an indi-
vidual for any employment opportunity based 
on that individual’s status as unemployed; 
(2) fail or refuse to consider for employment, or 
fail or refuse to hire, an individual as an employee 
because of the individual’s status as unemployed; or 
(3) direct or request that an employment agen-
cy take an individual’s status as unemployed into ac-
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238 
count to disqualify an applicant for consideration, 
screening, or referral for employment as an em-
ployee. 
(b) EMPLOYMENT AGENCIES.—It shall be an unlaw-
ful employment practice for an employment agency to— 
(1) publish, in print or on the Internet or in 
any other medium, an advertisement or announce-
ment for any vacancy in a job, as an employee, that 
includes— 
(A) any provision stating or indicating that 
an individual’s status as unemployed disquali-
fies the individual for any employment oppor-
tunity; or 
(B) any provision stating or indicating that 
the employment agency or an employer will not 
consider or hire an individual for any employ-
ment opportunity based on that individual’s sta-
tus as unemployed; 
(2) screen, fail or refuse to consider, or fail or 
refuse to refer an individual for employment as an 
employee because of the individual’s status as unem-
ployed; or 
(3) limit, segregate, or classify any individual in 
any manner that would limit or tend to limit the in-
dividual’s access to information about jobs, or con-
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239 
sideration, screening, or referral for jobs, as employ-
ees, solely because of an individual’s status as unem-
ployed. 
(c) INTERFERENCE WITH RIGHTS, PROCEEDINGS OR 
INQUIRIES.—It shall be unlawful for any employer or em-
ployment agency to— 
(1) interfere with, restrain, or deny the exercise 
of or the attempt to exercise, any right provided 
under this subtitle; or 
(2) fail or refuse to hire, to discharge, or in any 
other manner to discriminate against any individual, 
as an employee, because such individual— 
(A) opposed any practice made unlawful by 
this subtitle; 
(B) has asserted any right, filed any 
charge, or has instituted or caused to be insti-
tuted any proceeding, under or related to this 
subtitle; 
(C) has given, or is about to give, any in-
formation in connection with any inquiry or 
proceeding relating to any right provided under 
this subtitle; or 
(D) has testified, or is about to testify, in 
any inquiry or proceeding relating to any right 
provided under this subtitle. 
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240 
(d) CONSTRUCTION.—Nothing in this subtitle is in-
tended to preclude an employer or employment agency 
from considering an individual’s employment history, or 
from examining the reasons underlying an individual’s sta-
tus as unemployed, in assessing an individual’s ability to 
perform a job or in otherwise making employment deci-
sions about that individual. Such consideration or exam-
ination may include an assessment of whether an individ-
ual’s employment in a similar or related job for a period 
of time reasonably proximate to the consideration of such 
individual for employment is job-related or consistent with 
business necessity. 
SEC. 375. ENFORCEMENT. 
(a) ENFORCEMENT POWERS.—With respect to the 
administration and enforcement of this subtitle— 
(1) the Commission shall have the same powers 
as the Commission has to administer and enforce— 
(A) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.); or 
(B) sections 302 and 304 of the Govern-
ment Employee Rights Act of 1991 (42 U.S.C. 
2000e–16b and 2000e–16c), in the case of an 
affected individual who would be covered by 
such title, or by section 302(a)(1) of the Gov-
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241 
ernment Employee Rights Act of 1991 (42 
U.S.C. 2000e–16b(a)(1)), respectively; 
(2) the Librarian of Congress shall have the 
same powers as the Librarian of Congress has to ad-
minister and enforce title VII of the Civil Rights Act 
of 1964 (42 U.S.C. 2000e et seq.) in the case of an 
affected individual who would be covered by such 
title; 
(3) the Board (as defined in section 101 of the 
Congressional Accountability Act of 1995 (2 U.S.C. 
1301)) shall have the same powers as the Board has 
to administer and enforce the Congressional Ac-
countability Act of 1995 (2 U.S.C. 1301 et seq.) in 
the case of an affected individual who would be cov-
ered by section 201(a)(1) of such Act (2 U.S.C. 
1311(a)(1)); 
(4) the Attorney General shall have the same 
powers as the Attorney General has to administer 
and enforce— 
(A) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.); or 
(B) sections 302 and 304 of the Govern-
ment Employee Rights Act of 1991 (42 U.S.C. 
2000e–16b and 2000e–16c); in the case of an 
affected individual who would be covered by 
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242 
such title, or of section 302(a)(1) of the Gov-
ernment Employee Rights Act of 1991 (42 
U.S.C. 2000e–16b(a)(1)), respectively; 
(5) the President, the Commission, and the 
Merit Systems Protection Board shall have the same 
powers as the President, the Commission, and the 
Board, respectively, have to administer and enforce 
chapter 5 of title 3, United States Code, in the case 
of an affected individual who would be covered by 
section 411 of such title; and 
(6) a court of the United States shall have the 
same jurisdiction and powers as the court has to en-
force— 
(A) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.) in the case of 
a claim alleged by such individual for a viola-
tion of such title; 
(B) sections 302 and 304 of the Govern-
ment Employee Rights Act of 1991 (42 U.S.C. 
2000e–16b and 2000e–16c) in the case of a 
claim alleged by such individual for a violation 
of section 302(a)(1) of such Act (42 U.S.C. 
2000e–16b(a)(1)); 
(C) the Congressional Accountability Act 
of 1995 (2 U.S.C. 1301 et seq.) in the case of 
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243 
a claim alleged by such individual for a viola-
tion of section 201(a)(1) of such Act (2 U.S.C. 
1311(a)(1)); and 
(D) chapter 5 of title 3, United States 
Code, in the case of a claim alleged by such in-
dividual for a violation of section 411 of such 
title. 
(b) PROCEDURES.—The procedures applicable to a 
claim alleged by an individual for a violation of this sub-
title are— 
(1) the procedures applicable for a violation of 
title VII of the Civil Rights Act of 1964 (42 U.S.C. 
2000e et seq.) in the case of a claim alleged by such 
individual for a violation of such title; 
(2) the procedures applicable for a violation of 
section 302(a)(1) of the Government Employee 
Rights Act of 1991 (42 U.S.C. 2000e–16b(a)(1)) in 
the case of a claim alleged by such individual for a 
violation of such section; 
(3) the procedures applicable for a violation of 
section 201(a)(1) of the Congressional Account-
ability Act of 1995 (2 U.S.C. 1311(a)(1)) in the 
case of a claim alleged by such individual for a viola-
tion of such section; and 
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244 
(4) the procedures applicable for a violation of 
section 411 of title 3, United States Code, in the 
case of a claim alleged by such individual for a viola-
tion of such section. 
(c) REMEDIES.— 
(1) In any claim alleging a violation of section 
374(a)(1) or 374(b)(1) of this subtitle, an indi-
vidual, or any person acting on behalf of the indi-
vidual as set forth in section 375(a) of this subtitle, 
may be awarded, as appropriate: 
(A) An order enjoining the respondent 
from engaging in the unlawful employment 
practice. 
(B) Reimbursement of costs expended as a 
result of the unlawful employment practice. 
(C) An amount in liquidated damages not 
to exceed $1,000 for each day of the violation. 
(D) Reasonable attorney’s fees (including 
expert fees) and costs attributable to the pur-
suit of a claim under this subtitle. 
(2) In any claim alleging a violation of any 
other subsection of this subtitle, an individual, or 
any person acting on behalf of the individual as set 
forth in section 375(a) of this subtitle, may be 
awarded, as appropriate, the remedies available for 
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245 
a violation of title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.), section 302(a)(1) of 
the Government Employee Rights Act of 1991 (42 
U.S.C. 2000e–16b(a)(1)), section 201(a)(1) of the 
Congressional Accountability Act of 1995 (2 U.S.C. 
1311(a)(1)), and section 411 of title 3, United 
States Code, except that in a case in which wages, 
salary, employment benefits, or other compensation 
have not been denied or lost to the individual, dam-
ages may be awarded in an amount not to exceed 
$5,000. 
SEC. 376. FEDERAL AND STATE IMMUNITY. 
(a) ABROGATION
OF STATE IMMUNITY.—A State 
shall not be immune under the 11th Amendment to the 
Constitution from a suit brought in a Federal court of 
competent jurisdiction for a violation of this subtitle. 
(b) WAIVER OF STATE IMMUNITY.— 
(1) IN GENERAL.— 
(A) WAIVER.—A State’s receipt or use of 
Federal financial assistance for any program or 
activity of a State shall constitute a waiver of 
sovereign immunity, under the 11th Amend-
ment to the Constitution or otherwise, to a suit 
brought by an employee or applicant for em-
ployment of that program or activity under this 
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246 
subtitle for a remedy authorized under section 
375(c) of this subtitle. 
(B) DEFINITION.—In this paragraph, the 
term ‘‘program or activity’’ has the meaning 
given the term in section 606 of the Civil 
Rights Act of 1964 (42 U.S.C. 2000d–4a). 
(2) EFFECTIVE DATE.—With respect to a par-
ticular program or activity, paragraph (1) applies to 
conduct occurring on or after the day, after the date 
of enactment of this Act, on which a State first re-
ceives or uses Federal financial assistance for that 
program or activity. 
(c) REMEDIES AGAINST STATE OFFICIALS.—An offi-
cial of a State may be sued in the official capacity of the 
official by any employee or applicant for employment who 
has complied with the applicable procedures of this sub-
title, for relief that is authorized under this subtitle. 
(d) REMEDIES AGAINST THE UNITED STATES AND 
THE STATES.—Notwithstanding any other provision of 
this subtitle, in an action or administrative proceeding 
against the United States or a State for a violation of this 
subtitle, remedies (including remedies at law and in eq-
uity) are available for the violation to the same extent as 
such remedies would be available against a non-govern-
mental entity. 
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247 
SEC. 377. RELATIONSHIP TO OTHER LAWS. 
This subtitle shall not invalidate or limit the rights, 
remedies, or procedures available to an individual claiming 
discrimination prohibited under any other Federal law or 
regulation or any law or regulation of a State or political 
subdivision of a State. 
SEC. 378. SEVERABILITY. 
If any provision of this subtitle, or the application 
of the provision to any person or circumstance, is held to 
be invalid, the remainder of this subtitle and the applica-
tion of the provision to any other person or circumstances 
shall not be affected by the invalidity. 
SEC. 379. EFFECTIVE DATE. 
This subtitle shall take effect on the date of enact-
ment of this Act and shall not apply to conduct occurring 
before the effective date. 
TITLE IV—OFFSETS 
Subtitle A—28-Percent Limitation 
on Certain Deductions and Ex-
clusions 
SEC. 401. 28-PERCENT LIMITATION ON CERTAIN DEDUC-
TIONS AND EXCLUSIONS. 
(a) IN GENERAL.—Part I of subchapter B of chapter 
1 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new section: 
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‘‘SEC. 69. LIMITATION ON CERTAIN DEDUCTIONS AND EX-
CLUSIONS. 
‘‘(a) IN GENERAL.—In the case of an individual for 
any taxable year, if— 
‘‘(1) the taxpayer’s adjusted gross income ex-
ceeds— 
‘‘(A) $250,000 in the case of a joint return 
within the meaning of section 6013, 
‘‘(B) $225,000 in the case of a head of 
household return, 
‘‘(C) $125,000 in the case of a married fil-
ing separately return, or 
‘‘(D) $200,000 in all other cases, and 
‘‘(2) the taxpayer’s adjusted taxable income for 
such taxable year exceeds the minimum marginal 
rate amount, then the tax imposed under section 1 
with respect to such taxpayer for such taxable year 
shall be increased by the amount determined under 
subsection (b). If the taxpayer is subject to tax 
under section 55, then in lieu of an increase in tax 
under section 1, the tax imposed under section 55 
with respect to such taxpayer for such taxable year 
shall be increased by the amount determined under 
subsection (c). 
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249 
‘‘(b) ADDITIONAL AMOUNT.—The amount deter-
mined under this subsection with respect to any taxpayer 
for any taxable year is the excess (if any) of— 
‘‘(1) the tax which would be imposed under sec-
tion 1 with respect to such taxpayer for such taxable 
year if ‘adjusted taxable income’ were substituted 
for ‘taxable income’ each place it appears therein, 
over 
‘‘(2) the sum of— 
‘‘(A) the tax which would be imposed 
under such section with respect to such tax-
payer for such taxable year on the greater of— 
‘‘(i) taxable income, or 
‘‘(ii) the minimum marginal rate 
amount, plus 
‘‘(B) 28 percent of the excess (if any) of 
the taxpayer’s adjusted taxable income over the 
greater of— 
‘‘(i) the taxpayer’s taxable income, or 
‘‘(ii) the minimum marginal rate 
amount. 
‘‘(c) ADDITIONAL AMT AMOUNT.— 
‘‘(1) The amount determined under this sub-
section with respect to any taxpayer for any taxable 
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year is the additional amount computed under sub-
section (b) multiplied by the ratio that— 
‘‘(A) the result of— 
‘‘(i) all itemized deductions (before 
the application of section 68), plus 
‘‘(ii) the specified above-the-line de-
ductions and specified exclusions, minus 
‘‘(iii) the amount of deductions dis-
allowed under section 56(b)(1) (A) and 
(B), minus 
‘‘(iv) the non-preference disallowed de-
ductions, bears to— 
‘‘(B) the sum of— 
‘‘(i) the total of itemized deductions 
(after the application of section 68), plus 
‘‘(ii) the specified above-the-line de-
ductions and specified exclusions. 
‘‘(2) If the top of the AMT exemption phase- 
out range for the taxpayer exceeds the minimum 
marginal rate amount for the taxpayer and if the 
taxpayer’s alternative minimum taxable income does 
not exceed the top of the AMT exemption phase-out 
range, the taxpayer must increase its additional 
AMT amount by 7 percent of the excess of— 
‘‘(A) the lesser of— 
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251 
‘‘(i) the top of the AMT exemption 
phase-out range, or 
‘‘(ii) the taxpayer’s alternative min-
imum taxable income, computed— 
‘‘(I) 
without 
regard 
to 
any 
itemized deduction or any specified 
above-the-line deduction, and 
‘‘(II) by including the amount of 
any specified exclusion, over 
‘‘(B) the greater of— 
‘‘(i) the taxpayer’s alternative min-
imum taxable income, or 
‘‘(ii) the minimum marginal rate 
amount. 
‘‘(d) MINIMUM MARGINAL RATE AMOUNT.—For pur-
poses of this section, the term ‘minimum marginal rate 
amount’ means, with respect to any taxpayer for any tax-
able year, the highest amount of the taxpayer’s taxable 
income which would be subject to a marginal rate of tax 
under section 1 that is less than 36 percent with respect 
to such taxable year. 
‘‘(e) ADJUSTED TAXABLE INCOME.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘adjusted taxable 
income’ means taxable income computed— 
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252 
‘‘(A) without regard to any itemized deduc-
tion or any specified above-the-line deduction, 
and 
‘‘(B) by including in gross income any 
specified exclusion. 
‘‘(2) 
SPECIFIED
ABOVE-THE-LINE
DEDUC-
TION.—The term ‘specified above-the-line deduction’ 
means— 
‘‘(A) the deduction provided under section 
162(l) (relating to special rules for health insur-
ance costs of self-employed individuals), 
‘‘(B) the deduction provided under section 
199 (relating to income attributable to domestic 
production activities), and 
‘‘(C) the deductions provided under the fol-
lowing paragraphs of section 62(a): 
‘‘(i) Paragraph (2) (relating to certain 
trade and business deductions of employ-
ees), other than subparagraph (A) thereof. 
‘‘(ii) Paragraph (15) (relating to mov-
ing expenses). 
‘‘(iii) Paragraph (16) (relating to Ar-
cher MSAs). 
‘‘(iv) Paragraph (17) (relating to in-
terest on education loans). 
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253 
‘‘(v) Paragraph (18) (relating to high-
er education expenses). 
‘‘(vi) Paragraph (19) (relating to 
health savings accounts). 
‘‘(3) SPECIFIED EXCLUSION.—The term ‘speci-
fied exclusion’ means— 
‘‘(A) any interest excluded under section 
103, 
‘‘(B) any exclusion with respect to the cost 
described in section 6051(a)(14) (without re-
gard to subparagraph (B) thereof), and 
‘‘(C) any foreign earned income excluded 
under section 911. 
‘‘(f) 
NON-PREFERENCE
DISALLOWED
DEDUC-
TIONS.—For purposes of this section, the term ‘AMT-al-
lowed deductions’ means all itemized deductions dis-
allowed by section 68 multiplied by the ratio that— 
‘‘(1) a taxpayer’s itemized deductions for the 
taxable year that are subject to section 68 (that is, 
not including those excluded under section 68(c)) 
and that are not limited under section 56(b)(1) (A) 
or (B), bears to 
‘‘(2) the taxpayer’s itemized deductions for the 
taxable year that are subject to section 68 (that is, 
not including those excluded under section 68(c)). 
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254 
‘‘(g) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be appropriate to carry out this 
section, including regulations which provide appropriate 
adjustments to the additional AMT amount.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning on or 
after January 1, 2015. 
Subtitle B—Tax Carried Interest in 
Investment Partnerships as Or-
dinary Income 
SEC. 411. PARTNERSHIP INTERESTS TRANSFERRED IN 
CONNECTION WITH PERFORMANCE OF SERV-
ICES. 
(a) MODIFICATION TO ELECTION TO INCLUDE PART-
NERSHIP INTEREST
IN GROSS INCOME
IN YEAR
OF 
TRANSFER.—Section 83(c) of the Internal Revenue Code 
of 1986 is amended by redesignating paragraph (4) as 
paragraph (5) and by inserting after paragraph (3) the 
following new paragraph: 
‘‘(4) PARTNERSHIP
INTERESTS.—Except as 
provided by the Secretary— 
‘‘(A) IN
GENERAL.—In the case of any 
transfer of an interest in a partnership in con-
nection with the provision of services to (or for 
the benefit of) such partnership— 
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255 
‘‘(i) the fair market value of such in-
terest shall be treated for purposes of this 
section as being equal to the amount of the 
distribution which the partner would re-
ceive if the partnership sold (at the time of 
the transfer) all of its assets at fair market 
value and distributed the proceeds of such 
sale (reduced by the liabilities of the part-
nership) to its partners in liquidation of 
the partnership, and 
‘‘(ii) the person receiving such interest 
shall be treated as having made the elec-
tion under subsection (b)(1) unless such 
person makes an election under this para-
graph to have such subsection not apply. 
‘‘(B) ELECTION.—The election under sub-
paragraph (A)(ii) shall be made under rules 
similar to the rules of subsection (b)(2).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to interests in partnerships trans-
ferred after December 31, 2015. 
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