H. R. 133—1855 
206 of the Federal Land Policy and Management Act of 
1976 (43 U.S.C. 1716). 
(C) VALUATION.—In determining the fair market value 
of land for purposes of subparagraph (A), the parties to 
the exchange shall give due consideration to the value 
of any improvements on the land. 
(D) FINANCIAL IMPACT.—The Secretary concerned shall 
ensure that land exchanged pursuant to this paragraph 
is selected in a manner that minimizes the financial impact 
on local governments, if any. 
(E) ASSISTANCE.—The Secretary concerned shall pro-
vide such financial or other assistance to the State and 
the Tribes as may be necessary to obtain the appraisals, 
and to satisfy administrative requirements, necessary to 
accomplish the exchanges under subparagraph (A). 
(F) TITLE.—On approving an exchange under this para-
graph, the Secretary concerned shall— 
(i) receive title in and to the State trust land 
involved in the exchange, on behalf of the United 
States; and 
(ii) transfer title in and to the public land disposed 
of in the exchanges with the State by such means 
of conveyance as the Secretary concerned considers 
to be appropriate. 
(G) TRUST.—Title to the State trust land acquired 
pursuant to an exchange under this paragraph shall be— 
(i) vested in the United States in trust for the 
sole use and benefit of the Tribes; and 
(ii) recognized as part of the Reservation. 
(3) REQUIREMENTS.— 
(A) IN GENERAL.—In carrying out paragraph (2), the 
Secretary concerned shall, during the 5-year period begin-
ning on the date of enactment of this Act, give priority 
to an exchange of public land within the State for State 
trust land owned by the State. 
(B) TOTAL
VALUE.—The total value of the land 
exchanged and acquired for the Tribes pursuant to this 
subsection shall not exceed the value of the surface estate 
of the 36,808 acres described in paragraph (2)(A). 
(C) PRIVATE EXCHANGES.— 
(i) IN GENERAL.—Subject to subparagraph (B), if, 
for any reason, after the expiration of the period 
described in subparagraph (A), the exchanges under 
paragraph (2) have not provided to the Tribes a total 
of 36,808 acres of surface land within the boundaries 
of the Reservation, the Secretary concerned shall, at 
the request of, and in cooperation with, the Tribes, 
develop and implement a program to provide to the 
Tribes additional land within the Reservation through 
land exchanges with private landowners. 
(ii) REQUIREMENT.—In carrying out this subpara-
graph, the Secretary concerned may exchange public 
land within the State for private land of substantially 
equal value within the boundaries of the Reservation, 
in accordance with section 206 of the Federal Land 
Policy and Management Act of 1976 (43 U.S.C. 1716).
H. R. 133—1856 
(D) VALUATION.—In determining the fair market value 
of land under subparagraph (C), the parties to an exchange 
made pursuant to that subparagraph shall give due consid-
eration to the value of improvements on the land. 
(E) TITLE.—If the Secretary concerned obtains private 
land pursuant to subparagraph (C), the Secretary con-
cerned shall transfer title to the land to the Tribes. 
(F) TRUST.—Title to any private land or public land 
transferred to the Tribes pursuant to this paragraph 
shall— 
(i) be vested in the United States in trust for 
the sole use and benefit of the Tribes; and 
(ii) be recognized as part of the Reservation, if 
the land is located within the boundaries of the Res-
ervation. 
(G) TRIBAL
ASSISTANCE.—The Tribes shall assist in 
obtaining prospective willing parties to exchange private 
land within the Reservation for public land within the 
State under this paragraph. 
(4) PROTECTION OF GRAZING RIGHTS.—State trust land that 
is not adjacent to Tribal land shall not be eligible to be 
exchanged under this subsection. 
(k) REVIEW OF DECISIONS.—A court of competent jurisdiction 
shall review the decisions of the Flathead Reservation Water 
Management Board and the Montana Department of Fish, Wildlife, 
and Parks in accordance with— 
(1) the Compact; 
(2) the Law of Administration; and 
(3) this Act. 
(l) PAYMENTS TO CERTAIN COUNTIES.— 
(1) PAYMENTS.— 
(A) BY SECRETARY.—Subject to paragraph (2), to reduce 
the financial impact on the counties in which the land 
restored by section 12 is located, the Secretary shall make 
payments to Lake County and Sanders County in the State, 
out of amounts in the fund established under section 401(a) 
of the Act of June 15, 1935 (16 U.S.C. 715s(a)). 
(B) BY TRIBES.—To ensure that culverts, bridges, and 
roads that intersect with, or are otherwise located within, 
the supply and distribution network of the Flathead Indian 
irrigation project comply with Federal environmental 
requirements, to ensure public safety, and to enhance 
Tribal fisheries on the Reservation, the Tribes shall allocate 
from the Trust Fund amounts withdrawn for the purposes 
described in section 8(h)(13), under an agreement approved 
by the Secretary— 
(i) $5,000,000 to Lake County in the State; and 
(ii) $5,000,000 to Sanders County in the State. 
(2) AMOUNT OF PAYMENTS.—The amount of the payments 
under paragraph (1)(A) shall be equal to the amount each 
county would have received if this Act had not been enacted. 
(3) TREATMENT OF LAND FOR PURPOSES OF CALCULATING 
PAYMENTS.—For the limited purposes of calculating payments 
to Lake County and Sanders County under this subsection 
and section 401 of the Act of June 15, 1935 (16 U.S.C. 715s), 
the land restored by section 13 shall be treated as a fee area
H. R. 133—1857 
(as defined in section 401(g) of the Act of June 15, 1935 (16 
U.S.C. 715s(g))). 
(m) EFFECT ON CURRENT LAW.—Nothing in this Act authorizes 
preenforcement judicial review of any Federal environmental 
enforcement action. 
(n) NO PRECEDENT.—The provisions of this Act— 
(1) are uniquely suited to address the distinct cir-
cumstances, facts, history, and relationships involved; and 
(2) are not intended, and shall not be interpreted, to estab-
lish precedent for any other situation. 
DIVISION EE—TAXPAYER CERTAINTY 
AND DISASTER TAX RELIEF ACT OF 2020 
SEC. 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This division may be cited as the ‘‘Taxpayer 
Certainty and Disaster Tax Relief Act of 2020’’. 
(b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly 
provided, whenever in this division 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. 
(c) TABLE OF CONTENTS.—The table of contents of this division 
is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—EXTENSION OF CERTAIN EXPIRING PROVISIONS 
Subtitle A—Certain Provisions Made Permanent 
Sec. 101. Reduction in medical expense deduction floor. 
Sec. 102. Energy efficient commercial buildings deduction. 
Sec. 103. Benefits provided to volunteer firefighters and emergency medical re-
sponders. 
Sec. 104. Transition from deduction for qualified tuition and related expenses to in-
creased income limitation on lifetime learning credit. 
Sec. 105. Railroad track maintenance credit. 
Sec. 106. Certain provisions related to beer, wine, and distilled spirits. 
Sec. 107. Refunds in lieu of reduced rates for certain craft beverages produced out-
side the United States. 
Sec. 108. Reduced rates not allowed for smuggled or illegally produced beer, wine, 
and spirits. 
Sec. 109. Minimum processing requirements for reduced distilled spirits rates. 
Sec. 110. Modification of single taxpayer rules. 
Subtitle B—Certain Provisions Extended Through 2025 
Sec. 111. Look-thru rule for related controlled foreign corporations. 
Sec. 112. New markets tax credit. 
Sec. 113. Work opportunity credit. 
Sec. 114. Exclusion from gross income of discharge of qualified principal residence 
indebtedness. 
Sec. 115. 7-year recovery period for motorsports entertainment complexes. 
Sec. 116. Expensing rules for certain productions. 
Sec. 117. Oil spill liability trust fund rate. 
Sec. 118. Empowerment zone tax incentives. 
Sec. 119. Employer credit for paid family and medical leave. 
Sec. 120. Exclusion for certain employer payments of student loans. 
Sec. 121. Extension of carbon oxide sequestration credit. 
Subtitle C—Extension of Certain Other Provisions 
Sec. 131. Credit for electricity produced from certain renewable resources.
H. R. 133—1858 
Sec. 132. Extension and phaseout of energy credit. 
Sec. 133. Treatment of mortgage insurance premiums as qualified residence inter-
est. 
Sec. 134. Credit for health insurance costs of eligible individuals. 
Sec. 135. Indian employment credit. 
Sec. 136. Mine rescue team training credit. 
Sec. 137. Classification of certain race horses as 3-year property. 
Sec. 138. Accelerated depreciation for business property on Indian reservations. 
Sec. 139. American Samoa economic development credit. 
Sec. 140. Second generation biofuel producer credit. 
Sec. 141. Nonbusiness energy property. 
Sec. 142. Qualified fuel cell motor vehicles. 
Sec. 143. Alternative fuel refueling property credit. 
Sec. 144. 2-wheeled plug-in electric vehicle credit. 
Sec. 145. Production credit for Indian coal facilities. 
Sec. 146. Energy efficient homes credit. 
Sec. 147. Extension of excise tax credits relating to alternative fuels. 
Sec. 148. Extension of residential energy-efficient property credit and inclusion of 
biomass fuel property expenditures. 
Sec. 149. Black lung disability trust fund excise tax. 
TITLE II—OTHER PROVISIONS 
Sec. 201. Minimum low-income housing tax credit rate. 
Sec. 202. Depreciation of certain residential rental property over 30-year period. 
Sec. 203. Waste energy recovery property eligible for energy credit. 
Sec. 204. Extension of energy credit for offshore wind facilities. 
Sec. 205. Minimum rate of interest for certain determinations related to life insur-
ance contracts. 
Sec. 206. Clarifications and technical improvements to CARES Act employee reten-
tion credit. 
Sec. 207. Extension and modification of employee retention and rehiring tax credit. 
Sec. 208. Minimum age for distributions during working retirement. 
Sec. 209. Temporary rule preventing partial plan termination. 
Sec. 210. Temporary allowance of full deduction for business meals. 
Sec. 211. Temporary special rule for determination of earned income. 
Sec. 212. Certain charitable contributions deductible by non-itemizers. 
Sec. 213. Modification of limitations on charitable contributions. 
Sec. 214. Temporary special rules for health and dependent care flexible spending 
arrangements. 
TITLE III—DISASTER TAX RELIEF 
Sec. 301. Definitions. 
Sec. 302. Special disaster-related rules for use of retirement funds. 
Sec. 303. Employee retention credit for employers affected by qualified disasters. 
Sec. 304. Other disaster-related tax relief provisions. 
Sec. 305. Low-income housing tax credit. 
Sec. 306. Treatment of certain possessions. 
TITLE I—EXTENSION OF CERTAIN 
EXPIRING PROVISIONS 
Subtitle A—Certain Provisions Made 
Permanent 
SEC. 101. REDUCTION IN MEDICAL EXPENSE DEDUCTION FLOOR. 
(a) IN GENERAL.—Section 213 is amended— 
(1) by striking ‘‘10 percent’’ in subsection (a) and inserting 
‘‘7.5 percent’’, and 
(2) by striking subsection (f). 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2020. 
SEC. 102. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. 
(a) DEDUCTION MADE PERMANENT.—Section 179D is amended 
by striking subsection (h).