ernment for any calendar month, the monthly pro 
rata online gambling tax is the amount of the taxes 
described in subsection (b) received with respect to 
such calendar month. 
‘‘(3) QUALIFIED
STATE; QUALIFIED
INDIAN 
TRIBAL GOVERNMENT.— 
‘‘(A) IN GENERAL.—For purposes of this 
section, the terms ‘qualified State’ and ‘quali-
fied Indian tribal government’ mean a State or 
an Indian tribal government, respectively, for 
which an election to receive funds under this 
section is in effect. Notice of such election shall 
be provided by the Governor, principal chief, or 
other chief executive officer in such form and 
manner as the Secretary may prescribe. 
‘‘(B) STATE
ELECTION
NOT
TO
AFFECT 
TRIBAL
ELECTION.—An election by a State 
under subparagraph (A) to receive funds under 
this section shall not constitute an election to 
be so included on behalf of any Indian tribe lo-
cated within or partially within the geographic 
boundaries of such State. 
‘‘(C) REVOCATION OF STATE OR TRIBAL 
ELECTION.— 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(i) IN GENERAL.—A State or Indian 
Tribal government may revoke its election 
by notice provided by the Governor, prin-
cipal chief, or other chief executive officer 
and in such form and manner as the Sec-
retary may prescribe. 
‘‘(ii) TIMING OF REVOCATION.—Rev-
ocation of state election shall take effect 
the later of 6 months after receipt by the 
Secretary of such revocation, or on Janu-
ary 1st of the year following receipt by the 
Secretary of such revocation. 
‘‘(D) STATE.—The term ‘State’ means any 
State, the District of Columbia, or any com-
monwealth, territory or other possession of the 
United States. 
‘‘(E) INDIAN TRIBAL GOVERNMENT.—The 
term ‘Indian tribal government’ means the gov-
ernment of an Indian tribe (within the meaning 
of section 4 of the Indian Gaming Regulatory 
Act). 
‘‘(4) TIME OF PAYMENTS.—The payment made 
under this subsection with respect to any calendar 
month shall be made not later than the 11th day of 
the succeeding calendar month. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(5) LIST OF QUALIFIED STATES AND QUALI-
FIED
INDIAN
TRIBAL
GOVERNMENTS.—The Sec-
retary shall maintain a current list of qualified 
States and qualified Indian tribal governments and 
shall publish such list online. 
‘‘(b) STATE AND INDIAN TRIBAL GOVERNMENT ON-
LINE GAMBLING TAX.—The State and Indian tribal gov-
ernment online gambling tax shall be an amount equal to 
8 percent of all deposited funds deposited by customers 
located in each qualified state or area subject to the juris-
diction of a qualified Indian tribal government at the time 
of the deposit. 
‘‘(c) EFFECT OF ACCEPTANCE OF TAX.—Acceptance 
by a State or Indian tribal government of the State and 
Indian tribal government online gambling tax shall relieve 
Internet gambling licensees from the obligation to pay any 
other fee or tax to the State or Indian tribal government 
relating to its online gambling services, except for— 
‘‘(1) applicable State individual and corporate 
income taxes, which shall be unaffected by the elec-
tion, and 
‘‘(2) any fees associated with an Internet gam-
bling licensee’s choice to rely on a State or Indian 
tribal regulatory body certification of suitability in 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
connection with a Federal online gambling licensing 
application. 
‘‘(d) OVERSEAS INTERNET GAMBLING TAX.—There 
is hereby imposed a tax on each Internet gambling licensee 
in an amount equal to 12 percent of all funds deposited 
by customers making deposits while located without the 
United States during the preceding month into an account 
maintained by that Internet gambling licensee or any 
agent of that licensee that can be used for the purpose 
of placing a bet or wager as defined in section 5362(1) 
of title 31, United States Code. Deposited funds subject 
to the State and Indian tribal government Internet gam-
bling tax under this section shall not be taken into account 
for purposes of the preceding sentence. 
‘‘SEC. 4494. REGULATIONS. 
‘‘The Secretary shall prescribe such regulations as 
may be necessary or appropriate to carry out this sub-
chapter.’’. 
(b) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 36 is amended by adding at the end 
the following new item: 
‘‘SUBCHAPTER E. INTERNET GAMBLING.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to bets or wagers placed after the 
date of the enactment of this Act. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
SEC. 3. INTERNET GAMBLING LICENSEE INFORMATION RE-
PORTING. 
(a) IN GENERAL.—Subpart A of part III of sub-
chapter A of chapter 61 (relating to information con-
cerning persons subject to special provisions) is amended 
by adding at the end the following new section: 
‘‘SEC. 6050X. RETURNS RELATING TO INTERNET GAMBLING. 
‘‘(a) REQUIREMENT.—Every person who is an Inter-
net gambling licensee or who otherwise is engaged in the 
business of accepting any bet or wager within the meaning 
of section 5382(1) of title 31, United States Code, during 
a taxable year shall furnish, at such time and in such man-
ner as the Secretary shall by regulations prescribe, the in-
formation described in subsection (b), and such person 
shall maintain (in the location, in the manner, and to the 
extent prescribed in regulations) such records as may be 
appropriate to the information described in subsection (b). 
‘‘(b) REQUIRED INFORMATION.—For purposes of 
subsection (a), the information described is set forth 
below, which information may be modified as appropriate 
by the Secretary through regulation— 
‘‘(1) the name, address, and TIN of the Inter-
net gambling licensee or other person engaged in the 
business of accepting any bet or wager, 
‘‘(2) the name, address, and TIN of each per-
son placing a bet or wager with the Internet gam-
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
bling licensee or other person engaged in the busi-
ness of accepting any bet or wager during the cal-
endar year, 
‘‘(3) the gross winnings, gross wagers, and 
gross losses for the calendar year of each person 
placing a bet or wager with the Internet gambling 
licensee or other person engaged in the business of 
accepting any bet or wager during the year, 
‘‘(4) the net Internet gambling winnings for 
each such person for the calendar year, 
‘‘(5) the amount of tax withheld with respect to 
each such person for the calendar year, 
‘‘(6) beginning and end-of-year account bal-
ances for each such person for the calendar year, 
and 
‘‘(7) amounts deposited and withdrawn by each 
such person during the calendar year. 
‘‘(c) STATEMENT TO BE FURNISHED TO PERSONS 
WITH RESPECT TO WHOM INFORMATION IS REQUIRED.— 
Every person required to make a return under subsection 
(a) shall furnish to each person whose name is required 
to be set forth in such return by reason of placing a bet 
or wager a written statement showing— 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(1) the name, address, and phone number of 
the information contact of the person required to 
make such return, and 
‘‘(2) the information required to be shown on 
such return with respect to each person whose name 
is required to be set forth in such return. 
The written statement required under the preceding sen-
tence shall be furnished to the person on or before Janu-
ary 31 of the year following the calendar year for which 
the return under subsection (a) was required to be made. 
‘‘(d) DEFINITIONS.— 
‘‘(1) INTERNET
GAMBLING
LICENSEE.—The 
term ‘Internet gambling licensee’ has the meaning 
given such term by section 4491(d)(1). 
‘‘(2) NET INTERNET GAMBLING WINNINGS.— 
The term ‘net Internet gambling winnings’ means 
gross winnings from wagers placed over the Internet 
with a person required to be licensed under section 
5382 of chapter 53 of title 31, United States Code, 
less the amounts wagered. 
‘‘(3) INTERNET; WAGER.—The terms ‘Internet’ 
and ‘wager’ shall have the respective meanings given 
such terms by section 5362 of chapter 53 of title 31, 
United States Code.’’. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
(b) The table of sections for subpart B of part III 
of subchapter A of chapter 61 is amended by inserting 
after the item relating to section 6050W the following new 
item: 
‘‘Sec. 6050X. Returns relating to Internet gambling.’’. 
SEC. 
4. 
WITHHOLDING 
FROM 
CERTAIN 
GAMBLING 
WINNINGS. 
(a) NET INTERNET GAMBLING WINNINGS.—Para-
graph (3) of section 3406(b) (relating to other reportable 
payments for purposes of backup withholding) is amend-
ed— 
(1) by striking ‘‘or’’ in subparagraph (E); 
(2) by striking ‘‘.’’ and inserting ‘‘, or’’ at the 
end of subparagraph (F); and 
(3) by adding at the end thereof the following 
new subparagraph: 
‘‘(G) section 6050X(b)(4) (relating to net 
Internet gambling winnings).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to bets or wagers placed after the 
date of the enactment of this Act. 
SEC. 5. WITHHOLDING OF TAX ON NONRESIDENT ALIENS. 
(a) TAX ON NONRESIDENT ALIEN INDIVIDUALS.— 
Paragraph (1) of section 871(a) (relating to income not 
connected with United States business) is amended— 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
(1) by striking ‘‘and’’ at the end of subpara-
graph (C), 
(2) by inserting ‘‘and’’ at the end of subpara-
graph (D), and 
(3) by inserting after subparagraph (D) the fol-
lowing new subparagraph: 
‘‘(E) the gross amount of winnings from 
each wager placed over the Internet with a per-
son required to be licensed under section 5382 
of chapter 53 of title 31, United States Code 
(as 
such 
terms 
are 
defined 
in 
section 
6050X(d)(2)),’’. 
(b) 
EXEMPTION
FOR
CERTAIN
GAMBLING 
WINNINGS.—Section 871(j) (relating to exemption for cer-
tain gambling winnings) is amended by inserting before 
the period at the end the following: ‘‘or to any bets or 
wagers placed over the Internet (as such terms are defined 
in section 6050X(d)(2))’’. 
(c) WITHHOLDING OF TAX ON NONRESIDENT ALIEN 
INDIVIDUALS.—The first sentence of subsection (b) of sec-
tion 1441 (relating to withholding of tax on nonresident 
aliens) is amended by inserting after ‘‘gains subject to tax 
under section 871(a)(1)(D),’’ the following: ‘‘the gross 
amount of winnings from wagers placed over the Internet 
described in section 871(a)(1)(E),’’. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
(d) SOURCE OF INTERNET GAMBLING WINNINGS.— 
Subsection (a) of section 861 is amending by inserting at 
the end thereof the following new paragraph: 
‘‘(10) INTERNET
GAMBLING
WINNINGS.—Any 
Internet gambling winnings received from an Inter-
net gambling licensee (as defined by section 
4491(d)(1)).’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to bets or wagers placed after the 
date of the enactment of this Act. 
SEC. 6. TERRITORIAL EXTENT. 
(a) IN GENERAL.—Paragraph (2) of section 4404 is 
amended to read as follows: 
‘‘(2) placed within the United States, or any 
Commonwealth, territory, or possession thereof, by a 
person who is a United States citizen or resident.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to wagers made after December 
31, 2012. 
SEC. 7. FOREIGN LICENSEES SUBJECT TO UNITED STATES 
FEDERAL INCOME TAX. 
(a) NONRESIDENT
ALIEN
INDIVIDUALS.—Section 
872 is amended by inserting after subsection (b) the fol-
lowing new subsection: 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(c) INCOME EARNED BY NONRESIDENT ALIEN IN-
DIVIDUALS OPERATING INTERNET GAMBLING FACILI-
TIES.— 
‘‘(1) TREATMENT AS UNITED STATES TRADE 
OR BUSINESS.—For purposes of this title, a non-
resident alien individual who is a licensee or operates 
an Internet gambling facility for which a license is 
required under section 103 of the Internet Gambling 
Regulation and Enforcement Act of 2013 at any 
time during a taxable year shall be deemed to be en-
gaged in the conduct of a trade or business within 
the United States during the taxable year. 
‘‘(2) TREATMENT OF GROSS INCOME AS EFFEC-
TIVELY CONNECTED INCOME.—For purposes of this 
title, all gross income related to domestic wagers 
that are placed over the Internet shall be deemed to 
be effectively connected with the licensee’s trade or 
business within the United States. 
‘‘(3) TREATMENT
OF
GROSS
INCOME
AS
AT-
TRIBUTABLE
TO
PERMANENT
ESTABLISHMENT.— 
For purposes of any applicable United States income 
tax treaty, a nonresident alien individual who is a li-
censee or operates an Internet gambling facility for 
which a license is required under section 103 of the 
Internet Gambling Regulation and Enforcement Act 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
of 2013 at any time during a taxable year shall be 
deemed to have a permanent establishment located 
in the United States, and all gross income arising 
from domestic wagers that are placed over the Inter-
net shall be treated as attributable to the permanent 
establishment of such nonresident alien individual. 
‘‘(4) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) DOMESTIC
WAGER.—The term ‘do-
mestic wager’ means a wager placed by a per-
son located in the United States. 
‘‘(B) WAGER.—The term ‘wager’ has the 
meaning given the term ‘bet or wager’ in sec-
tion 102(2) of the Internet Gambling Regula-
tion and Enforcement Act of 2013. 
‘‘(C) INTERNET.—The term ‘Internet’ has 
the meaning given in section 5362(5) of title 
31, United States Code.’’. 
(b) FOREIGN
CORPORATIONS.—Section 882 is 
amended by— 
(1) redesignating subsections (e) and (f) as sub-
sections (f) and (g), respectively, and 
(2) by inserting after subsection (d) the fol-
lowing: 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(e) INCOME EARNED BY FOREIGN CORPORATIONS 
OPERATING INTERNET GAMBLING FACILITIES.— 
‘‘(1) TREATMENT AS UNITED STATES TRADE 
OR BUSINESS.—For purposes of this title, a foreign 
corporation that is a licensee or operates an Internet 
gambling facility for which a license is required 
under section 103 of the Internet Gambling Regula-
tion and Enforcement Act of 2013 at any time dur-
ing a taxable year shall be deemed to be engaged in 
the conduct of a trade or business within the United 
States during the taxable year. 
‘‘(2) TREATMENT OF GROSS INCOME AS EFFEC-
TIVELY CONNECTED INCOME.—For purposes of this 
title, all gross income related to domestic wagers 
that are placed over the Internet shall be deemed to 
be effectively connected with the licensee’s trade or 
business within the United States. 
‘‘(3) TREATMENT
OF
GROSS
INCOME
AS
AT-
TRIBUTABLE
TO
PERMANENT
ESTABLISHMENT.— 
For purposes of any applicable United States income 
tax treaty, a foreign corporation that is a licensee or 
operates an Internet gambling facility for which a li-
cense is required under section 103 of the Internet 
Gambling Regulation and Enforcement Act of 2013 
at any time during a taxable year shall be deemed 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
to have a permanent establishment located in the 
United States, and all gross income arising from do-
mestic wagers that are placed over the Internet shall 
be treated as attributable to the permanent estab-
lishment of such foreign corporation. 
‘‘(4) DEFINITIONS.— 
‘‘(A) DOMESTIC
WAGER.—The term ‘do-
mestic wager’ means a wager placed by a per-
son located in the United States. 
‘‘(B) WAGER.—The term ‘wager’ has the 
meaning given the term ‘bet or wager’ in sec-
tion 102(2) of the Internet Gambling Regula-
tion and Enforcement Act of 2013. 
‘‘(C) INTERNET.—The term ‘Internet’ has 
the meaning given in section 5362(5) of title 
31, United States Code.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments made after the date 
of the enactment of this Act. 
SEC. 8. AMERICAN HERITAGE PROGRAM. 
(a) IMPLEMENTATION OF PROGRAM.—From funds 
appropriated to the American Heritage Block Grant Fund 
for a fiscal year, the Secretary of the Treasury shall make 
grants to eligible States to carry out an American Herit-
age Program through State arts agencies. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
(b) ALLOTMENT OF FUNDS.—Funds allotted for a 
fiscal year shall be allotted among eligible States in the 
same proportion as funds are allotted among the States 
under section 5(g)(3) of the National Foundation on the 
Arts and the Humanities Act of 1965 (20 U.S.C. 
954(g)(3)). 
(c) ELIGIBILITY TO RECEIVE GRANTS.—To be eligi-
ble to receive a grant under subsection (a) for a fiscal 
year, a State shall submit to the Secretary an application 
in such form, and containing such information and assur-
ances, as the Secretary may require by rule, including as-
surances that— 
(1) not more than 80 percent of the cost of any 
qualified activity carried out under this section shall 
be paid with such grant, and 
(2) not more that 20 percent of such grant may 
be expended for administrative costs. 
(d) DEFINITIONS.—For purposes of this section— 
(1) the term ‘‘American Heritage Program’’ 
means a program carried out by a State that pro-
vides qualified activities directly, or by contract with 
nonprofit organizations (including community-based 
organizations) or units of local government, for all 
the people and communities in the State, 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
(2) the term ‘‘Secretary’’ means the Secretary 
of the Treasury, 
(3) the term ‘‘State’’ has the meaning given 
such term in section 4 of the National Foundation 
on the Arts and the Humanities Act of 1965 (20 
U.S.C. 953), 
(4) the term ‘‘State arts agency’’ has the same 
meaning given such term as used in the National 
Foundation on the Arts and the Humanities Act of 
1965 (20 U.S.C. 951 et seq.), and 
(5) the term ‘‘qualified activities’’ means activi-
ties that develop projects, productions, workshops, or 
programs that will encourage public knowledge, edu-
cation, understanding, and appreciation of American 
heritage and the arts. 
(e) AMERICAN HERITAGE BLOCK GRANT FUND.— 
(1) ESTABLISHMENT.—There is established in 
the Treasury of the United States a trust fund to 
be known as the ‘‘American Heritage Block Grant 
Fund’’, consisting of such amounts as may be appro-
priated or credited to the American Heritage Block 
Grant Fund as provided in this subsection. 
(2) TRANSFER
TO
FUND.—There are appro-
priated to the American Heritage Block Grant Fund 
amounts equal to .5 percent of the taxes received by 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
the Treasury after December 31, 2012, that the Sec-
retary determines are attributable to Internet gam-
bling. 
(3) METHOD OF TRANSFER.—The amounts ap-
propriated by paragraph (1) shall be transferred 
from time to time from the general fund of the 
Treasury. Such amounts shall be determined on the 
basis of estimates by the Secretary of the taxes, 
specified in paragraph (1), paid to or deposited into 
the Treasury. Proper adjustments shall be made in 
amounts subsequently transferred to the extent prior 
estimates are in excess of or are less than the taxes 
specified in paragraph (1). 
(4) EXPENDITURES FROM AMERICAN HERITAGE 
BLOCK
GRANT
FUND.—Amounts in the American 
Heritage Block Grant Fund shall be available, as 
provided by appropriation Acts, for making expendi-
tures to carry out subsection (a). 
SEC. 9. BLOCK GRANTS TO STATES FOR TRANSITIONAL AS-
SISTANCE. 
The Social Security Act is amended by adding at the 
end the following new title: 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘TITLE XXII—BLOCK GRANTS TO 
STATES FOR TRANSITIONAL 
ASSISTANCE 
‘‘SEC. 2201. TRANSITIONAL ASSISTANCE TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Transitional Assistance Trust Fund’, 
consisting of such amounts as may be appropriated or 
credited to the Transitional Assistance Trust Fund as pro-
vided in this section. 
‘‘(b) TRANSFER
TO
TRANSITIONAL
ASSISTANCE 
TRUST FUND OF AMOUNTS EQUIVALENT TO CERTAIN 
TAXES.— 
‘‘(1) IN GENERAL.—There are hereby appro-
priated to the Transitional Assistance Trust Fund, 
out of any money in the Treasury not otherwise ap-
propriated, amounts equivalent to 25 percent of the 
taxes received in the Treasury after December 31, 
2012, that the Secretary of the Treasury determines 
are attributable to Internet gambling. 
‘‘(2) METHOD
OF
TRANSFER.—The amounts 
appropriated by paragraph (1) shall be transferred 
from time to time from the general fund in the 
Treasury to the Transitional Assistance Trust Fund. 
Such amounts shall be determined on the basis of 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
estimates by the Secretary of the Treasury of the 
taxes, specified in paragraph (1) of this subsection, 
paid to or deposited into the Treasury. Proper ad-
justments shall be made in amounts subsequently 
transferred to the extent prior estimates were in ex-
cess of or were less than the taxes specified in para-
graph (1) of this subsection. 
‘‘(c) EXPENDITURES FROM TRANSITIONAL ASSIST-
ANCE TRUST FUND.—Amounts in the Transitional Assist-
ance Trust Fund shall be available, as provided by appro-
priation Acts, for making expenditures to carry out section 
2202. 
‘‘SEC. 2202. TRANSITIONAL ASSISTANCE GRANT PROGRAM. 
‘‘(a) IN GENERAL.—Each State shall be entitled to 
a payment under this section for each fiscal year in an 
amount equal to its allotment for such fiscal year, to be 
used by such State to carry out the State’s plan for transi-
tional assistance described in subsection (c), subject to the 
requirements of this section. 
‘‘(b) PLAN APPROVAL REQUIRED.—No State may re-
ceive a payment under this section unless the State sub-
mits the State’s plan for transitional assistance described 
in subsection (c) to the Secretary and the Secretary ap-
proves such plan. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(c) STATE
PLAN
FOR
TRANSITIONAL
ASSIST-
ANCE.—A State plan for transitional assistance is de-
scribed by this subsection if the plan— 
‘‘(1) provides for expanded education opportuni-
ties for individuals who are, or were formerly, in fos-
ter care, including streamlining and coordinating 
education financing opportunities and providing 
counseling and assistance to such individuals for the 
purpose of ensuring completion of their academic 
goals; 
‘‘(2) provides for job training opportunities for 
individuals who are, or were formerly, in foster care; 
‘‘(3) provides, primarily through expanding ac-
cess to and investment in community colleges, for 
expanded post-secondary education and job training 
opportunities that lead to a certificate, for individ-
uals who are working in, or had worked in, declining 
sectors of the economy, as defined by the Secretary, 
and who want to pursue a new career in a sector of 
the economy with the potential for high wages and 
high growth, as defined by the Secretary; and 
‘‘(4) provides a subsidy for the use of public 
transportation by— 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(A) individuals qualifying for benefits or 
services under title XX, including the Federal- 
State Unemployment Insurance Program; and 
‘‘(B) individuals participating in programs 
under the Workforce Investment Act. 
‘‘(d) ALLOTMENT.—The allotment for a fiscal year 
for a State receiving an allotment for such fiscal year shall 
be an amount equal to— 
‘‘(1) the amount appropriated for such fiscal 
year under subsection (f), multiplied by 
‘‘(2) the ratio by which the population of the 
State bears to the population of all the States receiv-
ing an allotment for such fiscal year as determined 
by the Secretary (on the basis of the most recent 
data available from the Department of Commerce). 
‘‘(e) DEFINITIONS.—For purposes of this section: 
‘‘(1) IN
FOSTER
CARE.—The term ‘in foster 
care’ means, with respect to an individual, an indi-
vidual who is under the care and placement respon-
sibility of the State agency responsible for admin-
istering a plan, in connection with such individual, 
under part B or part E of title IV. 
‘‘(2) SECRETARY.—The term ‘Secretary’ means 
the Secretary of Health and Human Services. 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6201
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS
‘‘(3) STATE.—The term ‘State’ means the 50 
States of the United States, the District of Colum-
bia, the Commonwealth of Puerto Rico, the United 
States Virgin Islands, Guam, American Samoa, and 
the Northern Mariana Islands. 
‘‘(f) AUTHORIZATION OF APPROPRIATIONS.—There 
are authorized to be appropriated for each fiscal year to 
the Secretary the amount deposited into the Transitional 
Assistance Trust Fund pursuant to section 2201 to carry 
out this section.’’. 
Æ 
VerDate Mar 15 2010 
22:03 Nov 19, 2013
Jkt 039200
PO 00000
Frm 00027
Fmt 6652
Sfmt 6301
E:\BILLS\H3491.IH
H3491
emcdonald on DSK67QTVN1PROD with BILLS