H. R. 1625—354 
such State under title III of the Social Security Act to other States 
participating in the consortium in order to carry out activities 
that benefit the administration of the unemployment compensation 
law of the State making the request: Provided further, That the 
Secretary may collect fees for the costs associated with additional 
data collection, analyses, and reporting services relating to the 
National Agricultural Workers Survey requested by State and local 
governments, public and private institutions of higher education, 
and nonprofit organizations and may utilize such sums, in accord-
ance with the provisions of 29 U.S.C. 9a, for the National Agricul-
tural Workers Survey infrastructure, methodology, and data to meet 
the information collection and reporting needs of such entities, 
which shall be credited to this appropriation and shall remain 
available until September 30, 2019, for such purposes. 
ADVANCES TO THE UNEMPLOYMENT TRUST FUND AND OTHER FUNDS 
For repayable advances to the Unemployment Trust Fund as 
authorized by sections 905(d) and 1203 of the Social Security Act, 
and to the Black Lung Disability Trust Fund as authorized by 
section 9501(c)(1) of the Internal Revenue Code of 1986; and for 
nonrepayable advances to the revolving fund established by section 
901(e) of the Social Security Act, to the Unemployment Trust Fund 
as authorized by 5 U.S.C. 8509, and to the ‘‘Federal Unemployment 
Benefits and Allowances’’ account, such sums as may be necessary, 
which shall be available for obligation through September 30, 2019. 
PROGRAM ADMINISTRATION 
For expenses of administering employment and training pro-
grams, $108,674,000, together with not to exceed $49,982,000 which 
may be expended from the Employment Security Administration 
Account in the Unemployment Trust Fund. 
EMPLOYEE BENEFITS SECURITY ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses for the Employee Benefits Security 
Administration, $181,000,000, of which up to $3,000,000 shall be 
made available through September 30, 2019, for the procurement 
of expert witnesses for enforcement litigation. 
PENSION BENEFIT GUARANTY CORPORATION 
PENSION BENEFIT GUARANTY CORPORATION FUND 
The Pension Benefit Guaranty Corporation (‘‘Corporation’’) is 
authorized to make such expenditures, including financial assist-
ance authorized by subtitle E of title IV of the Employee Retirement 
Income Security Act of 1974, within limits of funds and borrowing 
authority available to the Corporation, and in accord with law, 
and to make such contracts and commitments without regard to 
fiscal year limitations, as provided by 31 U.S.C. 9104, as may 
be necessary in carrying out the program, including associated 
administrative expenses, through September 30, 2018, for the Cor-
poration: Provided, That none of the funds available to the Corpora-
tion for fiscal year 2018 shall be available for obligations for
H. R. 1625—355 
administrative expenses in excess of $424,417,000: Provided further, 
That to the extent that the number of new plan participants in 
plans terminated by the Corporation exceeds 100,000 in fiscal year 
2018, an amount not to exceed an additional $9,200,000 shall be 
available through September 30, 2019, for obligation for administra-
tive expenses for every 20,000 additional terminated participants: 
Provided further, That obligations in excess of the amounts provided 
in this paragraph may be incurred for unforeseen and extraordinary 
pretermination expenses or extraordinary multiemployer program 
related expenses after approval by the Office of Management and 
Budget and notification of the Committees on Appropriations of 
the House of Representatives and the Senate. 
WAGE AND HOUR DIVISION 
SALARIES AND EXPENSES 
For necessary expenses for the Wage and Hour Division, 
including reimbursement to State, Federal, and local agencies and 
their employees for inspection services rendered, $227,500,000. 
OFFICE OF LABOR-MANAGEMENT STANDARDS 
SALARIES AND EXPENSES 
For necessary expenses for the Office of Labor-Management 
Standards, $40,187,000. 
OFFICE OF FEDERAL CONTRACT COMPLIANCE PROGRAMS 
SALARIES AND EXPENSES 
For necessary expenses for the Office of Federal Contract 
Compliance Programs, $103,476,000. 
OFFICE OF WORKERS’ COMPENSATION PROGRAMS 
SALARIES AND EXPENSES 
For necessary expenses for the Office of Workers’ Compensation 
Programs, $115,424,000, together with $2,177,000 which may be 
expended from the Special Fund in accordance with sections 39(c), 
44(d), and 44(j) of the Longshore and Harbor Workers’ Compensa-
tion Act. 
SPECIAL BENEFITS 
(INCLUDING TRANSFER OF FUNDS) 
For the payment of compensation, benefits, and expenses 
(except administrative expenses) accruing during the current or 
any prior fiscal year authorized by 5 U.S.C. 81; continuation of 
benefits as provided for under the heading ‘‘Civilian War Benefits’’ 
in the Federal Security Agency Appropriation Act, 1947; the 
Employees’ Compensation Commission Appropriation Act, 1944; sec-
tion 5(f) of the War Claims Act (50 U.S.C. App. 2012); obligations 
incurred under the War Hazards Compensation Act (42 U.S.C. 
1701 et seq.); and 50 percent of the additional compensation and
H. R. 1625—356 
benefits required by section 10(h) of the Longshore and Harbor 
Workers’ Compensation Act, $220,000,000, together with such 
amounts as may be necessary to be charged to the subsequent 
year appropriation for the payment of compensation and other 
benefits for any period subsequent to August 15 of the current 
year, for deposit into and to assume the attributes of the Employees’ 
Compensation Fund established under 5 U.S.C. 8147(a): Provided, 
That amounts appropriated may be used under 5 U.S.C. 8104 
by the Secretary to reimburse an employer, who is not the employer 
at the time of injury, for portions of the salary of a re-employed, 
disabled beneficiary: Provided further, That balances of reimburse-
ments unobligated on September 30, 2017, shall remain available 
until expended for the payment of compensation, benefits, and 
expenses: Provided further, That in addition there shall be trans-
ferred to this appropriation from the Postal Service and from any 
other corporation or instrumentality required under 5 U.S.C. 8147(c) 
to pay an amount for its fair share of the cost of administration, 
such sums as the Secretary determines to be the cost of administra-
tion for employees of such fair share entities through September 
30, 2018: Provided further, That of those funds transferred to this 
account from the fair share entities to pay the cost of administration 
of the Federal Employees’ Compensation Act, $71,188,000 shall 
be made available to the Secretary as follows: 
(1) For enhancement and maintenance of automated data 
processing systems operations and telecommunications systems, 
$24,540,000; 
(2) 
For 
automated 
workload 
processing 
operations, 
including document imaging, centralized mail intake, and med-
ical bill processing, $22,968,000; 
(3) For periodic roll disability management and medical 
review, $21,946,000; 
(4) For program integrity, $1,734,000; and 
(5) The remaining funds shall be paid into the Treasury 
as miscellaneous receipts: 
Provided further, That the Secretary may require that any person 
filing a notice of injury or a claim for benefits under 5 U.S.C. 
81, or the Longshore and Harbor Workers’ Compensation Act, pro-
vide as part of such notice and claim, such identifying information 
(including Social Security account number) as such regulations 
may prescribe. 
SPECIAL BENEFITS FOR DISABLED COAL MINERS 
For carrying out title IV of the Federal Mine Safety and Health 
Act of 1977, as amended by Public Law 107–275, $54,319,000, 
to remain available until expended. 
For making after July 31 of the current fiscal year, benefit 
payments to individuals under title IV of such Act, for costs incurred 
in the current fiscal year, such amounts as may be necessary. 
For making benefit payments under title IV for the first quarter 
of fiscal year 2019, $15,000,000, to remain available until expended. 
ADMINISTRATIVE EXPENSES, ENERGY EMPLOYEES OCCUPATIONAL 
ILLNESS COMPENSATION FUND 
For necessary expenses to administer the Energy Employees 
Occupational Illness Compensation Program Act, $59,846,000, to 
remain available until expended: Provided, That the Secretary may
H. R. 1625—357 
require that any person filing a claim for benefits under the Act 
provide as part of such claim such identifying information (including 
Social Security account number) as may be prescribed. 
BLACK LUNG DISABILITY TRUST FUND 
(INCLUDING TRANSFER OF FUNDS) 
Such sums as may be necessary from the Black Lung Disability 
Trust Fund (the ‘‘Fund’’), to remain available until expended, for 
payment of all benefits authorized by section 9501(d)(1), (2), (6), 
and (7) of the Internal Revenue Code of 1986; and repayment 
of, and payment of interest on advances, as authorized by section 
9501(d)(4) of that Act. In addition, the following amounts may 
be expended from the Fund for fiscal year 2018 for expenses of 
operation and administration of the Black Lung Benefits program, 
as authorized by section 9501(d)(5): not to exceed $38,246,000 for 
transfer to the Office of Workers’ Compensation Programs, ‘‘Salaries 
and Expenses’’; not to exceed $31,994,000 for transfer to Depart-
mental Management, ‘‘Salaries and Expenses’’; not to exceed 
$330,000 for transfer to Departmental Management, ‘‘Office of 
Inspector General’’; and not to exceed $356,000 for payments into 
miscellaneous receipts for the expenses of the Department of the 
Treasury. 
OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses for the Occupational Safety and Health 
Administration, $552,787,000, including not to exceed $100,850,000 
which shall be the maximum amount available for grants to States 
under section 23(g) of the Occupational Safety and Health Act 
(the ‘‘Act’’), which grants shall be no less than 50 percent of the 
costs of State occupational safety and health programs required 
to be incurred under plans approved by the Secretary under section 
18 of the Act; and, in addition, notwithstanding 31 U.S.C. 3302, 
the Occupational Safety and Health Administration may retain 
up to $499,000 per fiscal year of training institute course tuition 
and fees, otherwise authorized by law to be collected, and may 
utilize such sums for occupational safety and health training and 
education: Provided, That notwithstanding 31 U.S.C. 3302, the Sec-
retary is authorized, during the fiscal year ending September 30, 
2018, to collect and retain fees for services provided to Nationally 
Recognized Testing Laboratories, and may utilize such sums, in 
accordance with the provisions of 29 U.S.C. 9a, to administer 
national and international laboratory recognition programs that 
ensure the safety of equipment and products used by workers 
in the workplace: Provided further, That none of the funds appro-
priated under this paragraph shall be obligated or expended to 
prescribe, issue, administer, or enforce any standard, rule, regula-
tion, or order under the Act which is applicable to any person 
who is engaged in a farming operation which does not maintain 
a temporary labor camp and employs 10 or fewer employees: Pro-
vided further, That no funds appropriated under this paragraph 
shall be obligated or expended to administer or enforce any 
standard, rule, regulation, or order under the Act with respect 
to any employer of 10 or fewer employees who is included within
H. R. 1625—358 
a category having a Days Away, Restricted, or Transferred (‘‘DART’’) 
occupational injury and illness rate, at the most precise industrial 
classification code for which such data are published, less than 
the national average rate as such rates are most recently published 
by the Secretary, acting through the Bureau of Labor Statistics, 
in accordance with section 24 of the Act, except— 
(1) to provide, as authorized by the Act, consultation, tech-
nical assistance, educational and training services, and to con-
duct surveys and studies; 
(2) to conduct an inspection or investigation in response 
to an employee complaint, to issue a citation for violations 
found during such inspection, and to assess a penalty for viola-
tions which are not corrected within a reasonable abatement 
period and for any willful violations found; 
(3) to take any action authorized by the Act with respect 
to imminent dangers; 
(4) to take any action authorized by the Act with respect 
to health hazards; 
(5) to take any action authorized by the Act with respect 
to a report of an employment accident which is fatal to one 
or more employees or which results in hospitalization of two 
or more employees, and to take any action pursuant to such 
investigation authorized by the Act; and 
(6) to take any action authorized by the Act with respect 
to complaints of discrimination against employees for exercising 
rights under the Act: 
Provided further, That the foregoing proviso shall not apply to 
any person who is engaged in a farming operation which does 
not maintain a temporary labor camp and employs 10 or fewer 
employees: Provided further, That $10,537,000 shall be available 
for Susan Harwood training grants, of which the Secretary shall 
reserve not less than $4,500,000 for Susan Harwood Training 
Capacity Building Developmental grants, as described in Funding 
Opportunity Number SHTG–GY–16–02 (referenced in the notice 
of availability of funds published in the Federal Register on May 
3, 2016 (81 Fed. Reg. 30568)) for program activities starting not 
later than September 30, 2018 and lasting for a period of 12 
months: Provided further, That not less than $3,500,000 shall be 
for Voluntary Protection Programs. 
MINE SAFETY AND HEALTH ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses for the Mine Safety and Health 
Administration, $373,816,000, including purchase and bestowal of 
certificates and trophies in connection with mine rescue and first- 
aid work, and the hire of passenger motor vehicles, including up 
to $2,000,000 for mine rescue and recovery activities and not less 
than $10,537,000 for State assistance grants: Provided, That 
amounts available for State assistance grants may be used for 
the purchase and maintenance of new equipment required by the 
final rule entitled ‘‘Lowering Miners’ Exposure to Respirable Coal 
Mine Dust, Including Continuous Personal Dust Monitors’’ pub-
lished by the Department of Labor in the Federal Register on 
May 1, 2014 (79 Fed. Reg. 24813 et seq.), for operators that dem-
onstrate financial need as determined by the Secretary: Provided
H. R. 1625—359 
further, That notwithstanding 31 U.S.C. 3302, not to exceed 
$750,000 may be collected by the National Mine Health and Safety 
Academy for room, board, tuition, and the sale of training materials, 
otherwise authorized by law to be collected, to be available for 
mine safety and health education and training activities: Provided 
further, That notwithstanding 31 U.S.C. 3302, the Mine Safety 
and Health Administration is authorized to collect and retain up 
to $2,499,000 from fees collected for the approval and certification 
of equipment, materials, and explosives for use in mines, and may 
utilize such sums for such activities: Provided further, That the 
Secretary is authorized to accept lands, buildings, equipment, and 
other contributions from public and private sources and to prosecute 
projects in cooperation with other agencies, Federal, State, or pri-
vate: Provided further, That the Mine Safety and Health Adminis-
tration is authorized to promote health and safety education and 
training in the mining community through cooperative programs 
with States, industry, and safety associations: Provided further, 
That the Secretary is authorized to recognize the Joseph A. Holmes 
Safety Association as a principal safety association and, notwith-
standing any other provision of law, may provide funds and, with 
or without reimbursement, personnel, including service of Mine 
Safety and Health Administration officials as officers in local chap-
ters or in the national organization: Provided further, That any 
funds available to the Department of Labor may be used, with 
the approval of the Secretary, to provide for the costs of mine 
rescue and survival operations in the event of a major disaster. 
BUREAU OF LABOR STATISTICS 
SALARIES AND EXPENSES 
For necessary expenses for the Bureau of Labor Statistics, 
including advances or reimbursements to State, Federal, and local 
agencies and their employees for services rendered, $547,000,000, 
together with not to exceed $65,000,000 which may be expended 
from the Employment Security Administration account in the 
Unemployment Trust Fund. 
OFFICE OF DISABILITY EMPLOYMENT POLICY 
SALARIES AND EXPENSES 
For necessary expenses for the Office of Disability Employment 
Policy to provide leadership, develop policy and initiatives, and 
award grants furthering the objective of eliminating barriers to 
the 
training 
and 
employment 
of 
people 
with 
disabilities, 
$38,203,000. 
DEPARTMENTAL MANAGEMENT 
SALARIES AND EXPENSES 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses for Departmental Management, 
including the hire of three passenger motor vehicles, $337,536,000, 
together with not to exceed $308,000, which may be expended 
from the Employment Security Administration account in the
H. R. 1625—360 
Unemployment Trust Fund: Provided, That $59,825,000 for the 
Bureau of International Labor Affairs shall be available for obliga-
tion through December 31, 2018: Provided further, That funds avail-
able to the Bureau of International Labor Affairs may be used 
to administer or operate international labor activities, bilateral 
and multilateral technical assistance, and microfinance programs, 
by or through contracts, grants, subgrants and other arrangements: 
Provided further, That not more than $53,825,000 shall be for 
programs to combat exploitative child labor internationally and 
not less than $6,000,000 shall be used to implement model programs 
that address worker rights issues through technical assistance in 
countries with which the United States has free trade agreements 
or trade preference programs: Provided further, That $8,040,000 
shall be used for program evaluation and shall be available for 
obligation through September 30, 2019: Provided further, That 
funds available for program evaluation may be used to administer 
grants for the purpose of evaluation: Provided further, That grants 
made for the purpose of evaluation shall be awarded through fair 
and open competition: Provided further, That funds available for 
program evaluation may be transferred to any other appropriate 
account in the Department for such purpose: Provided further, 
That the Committees on Appropriations of the House of Representa-
tives and the Senate are notified at least 15 days in advance 
of any transfer: Provided further, That the funds available to the 
Women’s Bureau may be used for grants to serve and promote 
the interests of women in the workforce: Provided further, That 
of the amounts made available to the Women’s Bureau, $994,000 
shall be used for grants authorized by the Women in Apprenticeship 
and Nontraditional Occupations Act. 
VETERANS EMPLOYMENT AND TRAINING 
Not to exceed $245,041,000 may be derived from the Employ-
ment Security Administration account in the Unemployment Trust 
Fund to carry out the provisions of chapters 41, 42, and 43 of 
title 38, United States Code, of which: 
(1) $180,000,000 is for Jobs for Veterans State grants under 
38 U.S.C. 4102A(b)(5) to support disabled veterans’ outreach 
program specialists under section 4103A of such title and local 
veterans’ employment representatives under section 4104(b) 
of such title, and for the expenses described in section 
4102A(b)(5)(C), which shall be available for obligation by the 
States through December 31, 2018, and not to exceed 3 percent 
for the necessary Federal expenditures for data systems and 
contract support to allow for the tracking of participant and 
performance information: Provided, That, in addition, such 
funds may be used to support such specialists and representa-
tives in the provision of services to transitioning members 
of the Armed Forces who have participated in the Transition 
Assistance Program and have been identified as in need of 
intensive services, to members of the Armed Forces who are 
wounded, ill, or injured and receiving treatment in military 
treatment facilities or warrior transition units, and to the 
spouses or other family caregivers of such wounded, ill, or 
injured members; 
(2) $19,500,000 is for carrying out the Transition Assistance 
Program under 38 U.S.C. 4113 and 10 U.S.C. 1144;
H. R. 1625—361 
(3) $42,127,000 is for Federal administration of chapters 
41, 42, and 43 of title 38, United States Code; and 
(4) $3,414,000 is for the National Veterans’ Employment 
and Training Services Institute under 38 U.S.C. 4109: 
Provided, That the Secretary may reallocate among the appropria-
tions provided under paragraphs (1) through (4) above an amount 
not to exceed 3 percent of the appropriation from which such re-
allocation is made. 
In addition, from the General Fund of the Treasury, 
$50,000,000 is for carrying out programs to assist homeless veterans 
and veterans at risk of homelessness who are transitioning from 
certain institutions under sections 2021, 2021A, and 2023 of title 
38, United States Code: Provided, That notwithstanding subsections 
(c)(3) and (d) of section 2023, the Secretary may award grants 
through September 30, 2018, to provide services under such section: 
Provided further, That services provided under section 2023 may 
include, in addition to services to the individuals described in sub-
section (e) of such section, services to veterans recently released 
from incarceration who are at risk of homelessness. 
In addition, fees may be assessed and deposited in the HIRE 
Vets Medallion Award Fund pursuant to section 5(b) of the HIRE 
Vets Act, as amended herein, and such amounts shall be available 
to the Secretary to carry out the HIRE Vets Medallion Award 
Program, as authorized by such Act, and shall remain available 
until expended: Provided, That such sums shall be in addition 
to any other funds available for such purposes, including funds 
available under paragraph (3) of this heading: Provided further, 
That section 2(d) of division O of the Consolidated Appropriations 
Act, 2017 (Public Law 115–31; 38 U.S.C. 4100 note) shall not 
apply. 
IT MODERNIZATION 
For necessary expenses for Department of Labor centralized 
infrastructure technology investment activities related to support 
systems and modernization, $20,769,000, which shall be available 
through September 30, 2019. 
OFFICE OF INSPECTOR GENERAL 
For salaries and expenses of the Office of Inspector General 
in carrying out the provisions of the Inspector General Act of 
1978, $83,487,000, together with not to exceed $5,660,000 which 
may be expended from the Employment Security Administration 
account in the Unemployment Trust Fund. 
GENERAL PROVISIONS 
SEC. 101. None of the funds appropriated by this Act for the 
Job Corps shall be used to pay the salary and bonuses of an 
individual, either as direct costs or any proration as an indirect 
cost, at a rate in excess of Executive Level II. 
(TRANSFER OF FUNDS) 
SEC. 102. Not to exceed 1 percent of any discretionary funds 
(pursuant to the Balanced Budget and Emergency Deficit Control 
Act of 1985) which are appropriated for the current fiscal year
H. R. 1625—362 
for the Department of Labor in this Act may be transferred between 
a program, project, or activity, but no such program, project, or 
activity shall be increased by more than 3 percent by any such 
transfer: Provided, That the transfer authority granted by this 
section shall not be used to create any new program or to fund 
any project or activity for which no funds are provided in this 
Act: Provided further, That the Committees on Appropriations of 
the House of Representatives and the Senate are notified at least 
15 days in advance of any transfer. 
SEC. 103. In accordance with Executive Order 13126, none 
of the funds appropriated or otherwise made available pursuant 
to this Act shall be obligated or expended for the procurement 
of goods mined, produced, manufactured, or harvested or services 
rendered, in whole or in part, by forced or indentured child labor 
in industries and host countries already identified by the United 
States Department of Labor prior to enactment of this Act. 
SEC. 104. Except as otherwise provided in this section, none 
of the funds made available to the Department of Labor for grants 
under section 414(c) of the American Competitiveness and 
Workforce Improvement Act of 1998 (29 U.S.C. 2916a) may be 
used for any purpose other than competitive grants for training 
individuals who are older than 16 years of age and are not currently 
enrolled in school within a local educational agency in the occupa-
tions and industries for which employers are using H–1B visas 
to hire foreign workers, and the related activities necessary to 
support such training. 
SEC. 105. None of the funds made available by this Act under 
the heading ‘‘Employment and Training Administration’’ shall be 
used by a recipient or subrecipient of such funds to pay the salary 
and bonuses of an individual, either as direct costs or indirect 
costs, at a rate in excess of Executive Level II. This limitation 
shall not apply to vendors providing goods and services as defined 
in Office of Management and Budget Circular A–133. Where States 
are recipients of such funds, States may establish a lower limit 
for salaries and bonuses of those receiving salaries and bonuses 
from subrecipients of such funds, taking into account factors 
including the relative cost-of-living in the State, the compensation 
levels for comparable State or local government employees, and 
the size of the organizations that administer Federal programs 
involved including Employment and Training Administration pro-
grams. 
(TRANSFER OF FUNDS) 
SEC. 106. (a) Notwithstanding section 102, the Secretary may 
transfer funds made available to the Employment and Training 
Administration by this Act, either directly or through a set-aside, 
for technical assistance services to grantees to ‘‘Program Adminis-
tration’’ when it is determined that those services will be more 
efficiently performed by Federal employees: Provided, That this 
section shall not apply to section 171 of the WIOA. 
(b) Notwithstanding section 102, the Secretary may transfer 
not more than 0.5 percent of each discretionary appropriation made 
available to the Employment and Training Administration by this 
Act to ‘‘Program Administration’’ in order to carry out program 
integrity activities relating to any of the programs or activities
H. R. 1625—363 
that are funded under any such discretionary appropriations: Pro-
vided, That notwithstanding section 102 and the preceding proviso, 
the Secretary may transfer not more than 0.5 percent of funds 
made available in paragraphs (1) and (2) of the ‘‘Office of Job 
Corps’’ account to paragraph (3) of such account to carry out pro-
gram integrity activities related to the Job Corps program: Provided 
further, That funds transferred under the authority provided by 
this subsection shall be available for obligation through September 
30, 2019. 
(TRANSFER OF FUNDS) 
SEC. 107. (a) The Secretary may reserve not more than 0.75 
percent from each appropriation made available in this Act identi-
fied in subsection (b) in order to carry out evaluations of any 
of the programs or activities that are funded under such accounts. 
Any funds reserved under this section shall be transferred to 
‘‘Departmental Management’’ for use by the Office of the Chief 
Evaluation Officer within the Department of Labor, and shall be 
available for obligation through September 30, 2019: Provided, That 
such funds shall only be available if the Chief Evaluation Officer 
of the Department of Labor submits a plan to the Committees 
on Appropriations of the House of Representatives and the Senate 
describing the evaluations to be carried out 15 days in advance 
of any transfer. 
(b) The accounts referred to in subsection (a) are: ‘‘Training 
and Employment Services’’, ‘‘Job Corps’’, ‘‘Community Service 
Employment for Older Americans’’, ‘‘State Unemployment Insurance 
and Employment Service Operations’’, ‘‘Employee Benefits Security 
Administration’’, ‘‘Office of Workers’ Compensation Programs’’, 
‘‘Wage and Hour Division’’, ‘‘Office of Federal Contract Compliance 
Programs’’, ‘‘Office of Labor Management Standards’’, ‘‘Occupational 
Safety and Health Administration’’, ‘‘Mine Safety and Health 
Administration’’, ‘‘Office of Disability Employment Policy’’, funding 
made available to the ‘‘Bureau of International Labor Affairs’’ and 
‘‘Women’s Bureau’’ within the ‘‘Departmental Management, Salaries 
and Expenses’’ account, and ‘‘Veterans Employment and Training’’. 
SEC. 108. Notwithstanding any other provision of law, begin-
ning October 1, 2017, the Secretary of Labor, in consultation with 
the Secretary of Agriculture may select an entity to operate a 
Civilian Conservation Center on a competitive basis in accordance 
with section 147 of the WIOA, if the Secretary of Labor determines 
such Center has had consistently low performance under the 
performance accountability system in effect for the Job Corps pro-
gram prior to July 1, 2016, or with respect to expected levels 
of performance established under section 159(c) of such Act begin-
ning July 1, 2016. 
SEC. 109. (a) Section 7 of the Fair Labor Standards Act of 
1938 (29 U.S.C. 207) shall be applied as if the following text 
is part of such section: 
‘‘(s)(1) The provisions of this section shall not apply for a 
period of 2 years after the occurrence of a major disaster to any 
employee— 
‘‘(A) employed to adjust or evaluate claims resulting from 
or relating to such major disaster, by an employer not engaged, 
directly or through an affiliate, in underwriting, selling, or
H. R. 1625—364 
marketing property, casualty, or liability insurance policies or 
contracts; 
‘‘(B) who receives from such employer on average weekly 
compensation of not less than $591.00 per week or any min-
imum weekly amount established by the Secretary, whichever 
is greater, for the number of weeks such employee is engaged 
in any of the activities described in subparagraph (C); and 
‘‘(C) whose duties include any of the following: 
‘‘(i) interviewing insured individuals, individuals who 
suffered injuries or other damages or losses arising from 
or relating to a disaster, witnesses, or physicians; 
‘‘(ii) inspecting property damage or reviewing factual 
information to prepare damage estimates; 
‘‘(iii) 
evaluating 
and 
making 
recommendations 
regarding coverage or compensability of claims or deter-
mining liability or value aspects of claims; 
‘‘(iv) negotiating settlements; or 
‘‘(v) making recommendations regarding litigation. 
‘‘(2) The exemption in this subsection shall not affect the exemp-
tion provided by section 13(a)(1). 
‘‘(3) For purposes of this subsection— 
‘‘(A) the term ‘major disaster’ means any disaster or catas-
trophe declared or designated by any State or Federal agency 
or department; 
‘‘(B) the term ‘employee employed to adjust or evaluate 
claims resulting from or relating to such major disaster’ means 
an individual who timely secured or secures a license required 
by applicable law to engage in and perform the activities 
described in clauses (i) through (v) of paragraph (1)(C) relating 
to a major disaster, and is employed by an employer that 
maintains worker compensation insurance coverage or protec-
tion for its employees, if required by applicable law, and with-
holds applicable Federal, State, and local income and payroll 
taxes from the wages, salaries and any benefits of such 
employees; and 
‘‘(C) the term ‘affiliate’ means a company that, by reason 
of ownership or control of 25 percent or more of the outstanding 
shares of any class of voting securities of one or more compa-
nies, directly or indirectly, controls, is controlled by, or is under 
common control with, another company.’’. 
(b) This section shall be effective on the date of enactment 
of this Act. 
(RESCISSION) 
SEC. 110. Of the funds made available under the heading 
‘‘Employment and Training Administration–Training and Employ-
ment Services’’ in division H of Public Law 115–31, $12,500,000 
is rescinded, to be derived from the amount made available in 
paragraph (2)(A) under such heading for the period October 1, 
2017, through September 30, 2018. 
SEC. 111. (a) FLEXIBILITY WITH RESPECT
TO
THE CROSSING 
OF H–2B NONIMMIGRANTS WORKING IN THE SEAFOOD INDUSTRY.— 
(1) IN GENERAL.—Subject to paragraph (2), if a petition 
for H–2B nonimmigrants filed by an employer in the seafood 
industry is granted, the employer may bring the nonimmigrants 
described in the petition into the United States at any time
H. R. 1625—365 
during the 120-day period beginning on the start date for 
which the employer is seeking the services of the non-
immigrants without filing another petition. 
(2) REQUIREMENTS FOR CROSSINGS AFTER 90TH DAY.—An 
employer in the seafood industry may not bring H–2B non-
immigrants into the United States after the date that is 90 
days after the start date for which the employer is seeking 
the services of the nonimmigrants unless the employer— 
(A) completes a new assessment of the local labor 
market by— 
(i) listing job orders in local newspapers on 2 sepa-
rate Sundays; and 
(ii) posting the job opportunity on the appropriate 
Department of Labor Electronic Job Registry and at 
the employer’s place of employment; and 
(B) offers the job to an equally or better qualified 
United States worker who— 
(i) applies for the job; and 
(ii) will be available at the time and place of need. 
(3) EXEMPTION
FROM
RULES
WITH
RESPECT
TO
STAG-
GERING.—The Secretary of Labor shall not consider an employer 
in the seafood industry who brings H–2B nonimmigrants into 
the United States during the 120-day period specified in para-
graph (1) to be staggering the date of need in violation of 
section 655.20(d) of title 20, Code of Federal Regulations, or 
any other applicable provision of law. 
(b) H–2B NONIMMIGRANTS DEFINED.—In this section, the term 
‘‘H–2B nonimmigrants’’ means aliens admitted to the United States 
pursuant to section 101(a)(15)(H)(ii)(B) of the Immigration and 
Nationality Act (8 U.S.C. 1101(a)(15)(H)(ii)(B)). 
SEC. 112. The determination of prevailing wage for the purposes 
of the H–2B program shall be the greater of—(1) the actual wage 
level paid by the employer to other employees with similar experi-
ence and qualifications for such position in the same location; 
or (2) the prevailing wage level for the occupational classification 
of the position in the geographic area in which the H–2B non-
immigrant will be employed, based on the best information available 
at the time of filing the petition. In the determination of prevailing 
wage for the purposes of the H–2B program, the Secretary shall 
accept private wage surveys even in instances where Occupational 
Employment Statistics survey data are available unless the Sec-
retary determines that the methodology and data in the provided 
survey are not statistically supported. 
SEC. 113. None of the funds in this Act shall be used to 
enforce the definition of corresponding employment found in 20 
CFR 655.5 or the three-fourths guarantee rule definition found 
in 20 CFR 655.20, or any references thereto. Further, for the 
purpose of regulating admission of temporary workers under the 
H–2B program, the definition of temporary need shall be that 
provided in 8 CFR 214.2(h)(6)(ii)(B). 
SEC. 114. Notwithstanding any other provision of law, the 
Secretary may furnish through grants, cooperative agreements, con-
tracts, and other arrangements, up to $2,000,000 of excess personal 
property to apprenticeship programs for the purpose of training 
apprentices in those programs. 
SEC. 115. The proviso at the end of paragraph (1) under the 
heading 
‘‘Department 
of 
Labor—Employment 
and 
Training
H. R. 1625—366 
Administration—State Unemployment Insurance and Employment 
Service Operations’’ in title I of division G of Public Law 113– 
235 shall be applied in fiscal year 2018 by substituting ‘‘seven’’ 
for ‘‘six’’. 
SEC. 116. Section 5(b) of the HIRE Vets Act (division O of 
Public Law 115–31) is amended to read as follows: 
‘‘(b) To the extent provided in advance in appropriations Acts, 
the Secretary may assess a reasonable fee on employers that apply 
for receipt of a HIRE Vets Medallion Award and the Secretary 
shall deposit such fees into the HIRE Vets Medallion Award Fund. 
The Secretary shall establish the amount of the fee such that 
the amounts collected as fees and deposited into the Fund are 
sufficient to cover the costs associated with carrying out this divi-
sion.’’. 
SEC. 117. (a) The Act entitled ‘‘An Act to create a Department 
of Labor’’, approved March 4, 1913 (37 Stat. 736, chapter 141) 
shall be applied as if the following text is part of such Act: 
‘‘SEC. 12. SECURITY DETAIL. 
‘‘(a) IN GENERAL.—The Secretary of Labor is authorized to 
employ law enforcement officers or special agents to— 
‘‘(1) provide protection for the Secretary of Labor during 
the workday of the Secretary and during any activity that 
is preliminary or postliminary to the performance of official 
duties by the Secretary; 
‘‘(2) provide protection, incidental to the protection provided 
to the Secretary, to a member of the immediate family of 
the Secretary who is participating in an activity or event 
relating to the official duties of the Secretary; 
‘‘(3) provide continuous protection to the Secretary 
(including during periods not described in paragraph (1)) and 
to the members of the immediate family of the Secretary if 
there is a unique and articulable threat of physical harm, 
in accordance with guidelines established by the Secretary; 
and 
‘‘(4) provide protection to the Deputy Secretary of Labor 
or another senior officer representing the Secretary of Labor 
at a public event if there is a unique and articulable threat 
of physical harm, in accordance with guidelines established 
by the Secretary. 
‘‘(b) AUTHORITIES.—The Secretary of Labor may authorize a 
law enforcement officer or special agent employed under subsection 
(a), for the purpose of performing the duties authorized under 
subsection (a), to— 
‘‘(1) carry firearms; 
‘‘(2) make arrests without a warrant for any offense against 
the United States committed in the presence of such officer 
or special agent; 
‘‘(3) perform protective intelligence work, including identi-
fying and mitigating potential threats and conducting advance 
work to review security matters relating to sites and events; 
‘‘(4) coordinate with local law enforcement agencies; and 
‘‘(5) initiate criminal and other investigations into potential 
threats to the security of the Secretary, in coordination with 
the Inspector General of the Department of Labor.
H. R. 1625—367 
‘‘(c) COMPLIANCE WITH GUIDELINES.—A law enforcement officer 
or special agent employed under subsection (a) shall exercise any 
authority provided under this section in accordance with any— 
‘‘(1) guidelines issued by the Attorney General; and 
‘‘(2) guidelines prescribed by the Secretary of Labor.’’. 
(b) This section shall be effective on the date of enactment 
of this Act. 
SEC. 118. The Secretary is authorized to dispose of or divest, 
by any means the Secretary determines appropriate, including an 
agreement or partnership to construct a new Job Corps center, 
all or a portion of the real property on which the Treasure Island 
Job Corps Center is situated. Any sale or other disposition will 
not be subject to any requirement of any Federal law or regulation 
relating to the disposition of Federal real property, including but 
not limited to Subchapter III of Chapter 5 of Title 40 of the United 
States Code and Subchapter V of Chapter 119 of Title 42 of the 
United States Code. The net proceeds of such a sale shall be 
transferred to the Secretary, which shall be available until expended 
to carry out the Job Corps Program. 
This title may be cited as the ‘‘Department of Labor Appropria-
tions Act, 2018’’. 
TITLE II 
DEPARTMENT OF HEALTH AND HUMAN SERVICES 
HEALTH RESOURCES AND SERVICES ADMINISTRATION 
PRIMARY HEALTH CARE 
For carrying out titles II and III of the Public Health Service 
Act (referred to in this Act as the ‘‘PHS Act’’) with respect to 
primary health care and the Native Hawaiian Health Care Act 
of 1988, $1,626,522,000: Provided, That no more than $1,000,000 
shall be available until expended for carrying out the provisions 
of section 224(o) of the PHS Act: Provided further, That no more 
than $114,893,000 shall be available until expended for carrying 
out subsections (g) through (n) and (q) of section 224 of the PHS 
Act, and for expenses incurred by the Department of Health and 
Human Services (referred to in this Act as ‘‘HHS’’) pertaining 
to administrative claims made under such law: Provided further, 
That the ninth provisos under the heading ‘‘Department of Health 
and Human Services—Health Resources and Services Administra-
tion—Health Resources and Services’’ in Public Laws 104–208 and 
105–78 are amended by striking ‘‘$80,000,000’’ and inserting 
‘‘$152,700,000’’ in each such ninth proviso and by adding at the 
end of each such ninth proviso the following new proviso: ‘‘Provided 
further, That such costs, including the cost of modifying such loans, 
shall be as defined in section 502 of the Congressional Budget 
Act of 1974:’’: Provided further, That of funds provided for the 
Health Centers program, as defined by section 330 of the PHS 
Act, by this Act or any other Act for fiscal year 2018, not less 
than $200,000,000 shall be obligated in fiscal year 2018 for 
improving quality of care or expanded service grants under section 
330 of the PHS Act to support and enhance behavioral health, 
mental health, or substance use disorder services. 
Of the funds made available under this heading, $20,000,000 
shall remain available until expended for the cost of guaranteed
H. R. 1625—368 
loans, as authorized under part A of title XVI of the PHS Act, 
for non-Federal lenders for the construction, renovation, and mod-
ernization of medical facilities that are operated by health centers: 
Provided, That such costs, including the cost of modifying such 
loans, shall be as defined in section 502 of the Congressional Budget 
Act of 1974: Provided further, That such funds are available to 
subsidize total loan principal, any part of which is to be guaranteed, 
not to exceed $743,494,000. 
HEALTH WORKFORCE 
For carrying out titles III, VII, and VIII of the PHS Act with 
respect to the health workforce, sections 1128E and 1921 of the 
Social Security Act, and the Health Care Quality Improvement 
Act of 1986, $1,060,695,000, of which $111,916,000 shall remain 
available through September 30, 2019 to carry out sections 755 
and 756 of the PHS Act: Provided, That sections 747(c)(2), 751(j)(2), 
762(k), and the proportional funding amounts in paragraphs (1) 
through (4) of section 756(f) of the PHS Act shall not apply to 
funds made available under this heading: Provided further, That 
for any program operating under section 751 of the PHS Act on 
or before January 1, 2009, the Secretary of Health and Human 
Services (referred to in this title as the ‘‘Secretary’’) may hereafter 
waive any of the requirements contained in sections 751(d)(2)(A) 
and 751(d)(2)(B) of such Act for the full project period of a grant 
under such section: Provided further, That no funds shall be avail-
able for section 340G–1 of the PHS Act: Provided further, That 
fees collected for the disclosure of information under section 427(b) 
of the Health Care Quality Improvement Act of 1986 and sections 
1128E(d)(2) and 1921 of the Social Security Act shall be sufficient 
to recover the full costs of operating the programs authorized by 
such sections and shall remain available until expended for the 
National Practitioner Data Bank: Provided further, That funds 
transferred to this account to carry out section 846 and subpart 
3 of part D of title III of the PHS Act may be used to make 
prior year adjustments to awards made under such sections: Pro-
vided further, That $105,000,000 shall remain available until 
expended, for the purposes of providing primary health services, 
be used to assign National Health Service Corps (‘‘NHSC’’) members 
to expand the delivery of substance use disorder treatment services, 
notwithstanding the assignment priorities and limitations in or 
under sections 333(a)(1)(D), 333(b), and 333A(a)(1)(B)(ii) of the PHS 
Act, and to make NHSC Loan Repayment Program awards under 
section 338B of such Act: Provided further, That for purposes of 
the previous proviso, section 331(a)(3)(D) of the PHS Act shall 
be applied as if the term ‘‘primary health services’’ includes clinical 
substance use disorder treatment services, including those provided 
by masters level, licensed substance use disorder treatment coun-
selors. 
MATERNAL AND CHILD HEALTH 
For carrying out titles III, XI, XII, and XIX of the PHS Act 
with respect to maternal and child health, title V of the Social 
Security Act, and section 712 of the American Jobs Creation Act 
of 2004, $886,789,000, of which $10,000,000 shall remain available 
through September 30, 2022 to carry out section 330M of the 
PHS Act: Provided, That notwithstanding sections 502(a)(1) and
H. R. 1625—727 
(1) in paragraph (3)(B)(i), by striking ‘‘areas; or’’ and 
inserting the following: ‘‘areas, other than the reconstruction, 
repair, or restoration of a National Forest System road that 
is— 
‘‘(I) necessary to carry out authorized restora-
tion services pursuant to a good neighbor agree-
ment; and 
‘‘(II) in the case of a National Forest System 
road that is determined to be unneeded in accord-
ance with section 212.5(b)(2) of title 36, Code of 
Federal Regulations (as in effect on the date of 
enactment 
of 
the 
Good 
Neighbor 
Authority 
Improvement Act), decommissioned in accordance 
with subparagraph (A)(iii)— 
‘‘(aa) in a manner that is consistent with 
the applicable travel management plan; and 
‘‘(bb) not later than 3 years after the date 
on which the applicable authorized restoration 
services project is completed; or’’; 
(2) by redesignating paragraphs (6) and (7) as paragraphs 
(7) and (8), respectively; and 
(3) by inserting after paragraph (5) the following: 
‘‘(6) NATIONAL FOREST SYSTEM ROAD.—The term ‘National 
Forest System road’ has the meaning given the term in section 
212.1 of title 36, Code of Federal Regulations (as in effect 
on the date of enactment of the Good Neighbor Authority 
Improvement Act).’’. 
TITLE 
III—FEDERAL 
LAND 
TRANS-
ACTION 
FACILITATION 
REAUTHOR-
IZATION 
SEC. 301. SHORT TITLE. 
This title may be cited as the ‘‘Federal Land Transaction Facili-
tation Act Reauthorization of 2018’’. 
SEC. 302. FEDERAL LAND TRANSACTION FACILITATION ACT. 
The Federal Land Transaction Facilitation Act is amended— 
(1) in section 203(1) (43 U.S.C. 2302(1)), by striking ‘‘cul-
tural, or’’ and inserting ‘‘cultural, recreational access and use, 
or other’’; 
(2) in section 203(2) (43 U.S.C. 2302(2))— 
(A) in the matter preceding subparagraph (A), by 
striking ‘‘on the date of enactment of this Act was’’ and 
inserting ‘‘is’’; 
(B) by amending subparagraph (A) to read as follows: 
‘‘(A) a national monument, area of critical environ-
mental concern, national conservation area, national 
riparian conservation area, national recreation area, 
national scenic area, research natural area, national out-
standing natural area, priority species and habitats des-
ignated in a land use plan in accordance with subpart 
E (entitled ‘‘Fish and Wildlife’’) of part I of Appendix C
H. R. 1625—742 
SEC. 402. CONSOLIDATION OF REDUNDANT REPORTS; CONFORMING 
AMENDMENTS. 
(a) ORBIT ACT REPORT.—Section 646 of the Communications 
Satellite Act of 1962 (47 U.S.C. 765e; 114 Stat. 57) is repealed. 
(b) SATELLITE COMPETITION REPORT.—Section 4 of Public Law 
109–34 (47 U.S.C. 703) is repealed. 
(c) 
INTERNATIONAL
BROADBAND
DATA
REPORT.—Section 
103(b)(1) of the Broadband Data Improvement Act (47 U.S.C. 
1303(b)(1)) is amended by striking ‘‘the assessment and report’’ 
and all that follows through ‘‘Federal Communications Commission’’ 
and inserting ‘‘its report under section 13 of the Communications 
Act of 1934, the Federal Communications Commission’’. 
(d) STATUS OF COMPETITION IN THE MARKET FOR THE DELIVERY 
OF VIDEO PROGRAMMING REPORT.—Section 628 of the Communica-
tions Act of 1934 (47 U.S.C. 548) is amended— 
(1) by striking subsection (g); 
(2) by redesignating subsection (j) as subsection (g); and 
(3) by transferring subsection (g) (as redesignated) so that 
it appears after subsection (f). 
(e) REPORT ON CABLE INDUSTRY PRICES.—Section 623(k) of the 
Communications Act of 1934 (47 U.S.C. 543(k)) is amended— 
(1) in paragraph (1), by striking ‘‘annually publish’’ and 
inserting ‘‘publish with its report under section 13’’; and 
(2) in the heading of paragraph (2), by striking ‘‘ANNUAL’’. 
(f) TRIENNIAL REPORT IDENTIFYING AND ELIMINATING MARKET 
ENTRY
BARRIERS
FOR
ENTREPRENEURS
AND
OTHER
SMALL 
BUSINESSES.—Section 257 of the Communications Act of 1934 (47 
U.S.C. 257) is amended by striking subsection (c). 
(g) STATE OF COMPETITIVE MARKET CONDITIONS WITH RESPECT 
TO COMMERCIAL MOBILE RADIO SERVICES.—Section 332(c)(1)(C) of 
the Communications Act of 1934 (47 U.S.C. 332(c)(1)(C)) is amended 
by striking the first and second sentences. 
(h) PREVIOUSLY ELIMINATED ANNUAL REPORT.— 
(1) IN
GENERAL.—Section 4 of the Communications Act 
of 1934 (47 U.S.C. 154) is amended— 
(A) by striking subsection (k); and 
(B) by redesignating subsections (l) through (o) as sub-
sections (k) through (n), respectively. 
(2) CONFORMING AMENDMENT.—Section 309(j)(8)(B) of the 
Communications Act of 1934 (47 U.S.C. 309(j)(8)(B)) is amended 
by striking the last sentence. 
(i) ADDITIONAL OUTDATED REPORTS.—The Communications Act 
of 1934 is further amended— 
(1) in section 4— 
(A) in subsection (b)(2)(B)(ii), by striking ‘‘and shall 
furnish notice of such action’’ and all that follows through 
‘‘subject of the waiver’’; and 
(B) in subsection (g), by striking paragraph (2); 
(2) in section 215— 
(A) by striking subsection (b); and 
(B) by redesignating subsection (c) as subsection (b); 
(3) in section 227(e), by striking paragraph (4); 
(4) in section 309(j)— 
(A) by striking paragraph (12); and 
(B) in paragraph (15)(C), by striking clause (iv); 
(5) in section 331(b), by striking the last sentence;
H. R. 1625—743 
(6) in section 336(e), by amending paragraph (4) to read 
as follows: 
‘‘(4) REPORT.—The Commission shall annually advise the 
Congress on the amounts collected pursuant to the program 
required by this subsection.’’; 
(7) in section 339(c), by striking paragraph (1); 
(8) in section 396— 
(A) by striking subsection (i); 
(B) in subsection (k)— 
(i) in paragraph (1), by striking subparagraph (F); 
and 
(ii) in paragraph (3)(B)(iii), by striking subclause 
(V); 
(C) in subsection (l)(1)(B), by striking ‘‘shall be 
included’’ and all that follows through ‘‘The audit report’’; 
and 
(D) by striking subsection (m); 
(9) in section 398(b)(4), by striking the third sentence; 
(10) in section 624A(b)(1)— 
(A) by striking ‘‘REPORT; REGULATIONS’’ and inserting 
‘‘REGULATIONS’’; 
(B) by striking ‘‘Within 1 year after’’ and all that 
follows through ‘‘on means of assuring’’ and inserting ‘‘The 
Commission shall issue such regulations as are necessary 
to assure’’; and 
(C) by striking ‘‘Within 180 days after’’ and all that 
follows through ‘‘to assure such compatibility.’’; and 
(11) in section 713, by striking subsection (a). 
SEC. 403. EFFECT ON AUTHORITY. 
Nothing in this title or the amendments made by this title 
shall be construed to expand or contract the authority of the 
Commission. 
SEC. 404. OTHER REPORTS. 
Nothing in this title or the amendments made by this title 
shall be construed to prohibit or otherwise prevent the Commission 
from producing any additional reports otherwise within the 
authority of the Commission. 
TITLE V—ADDITIONAL PROVISIONS 
SEC. 501. INDEPENDENT INSPECTOR GENERAL FOR FCC. 
(a) AMENDMENTS.—The Inspector General Act of 1978 (5 U.S.C. 
App.) is amended— 
(1) in section 8G(a)(2), by striking ‘‘the Federal Communica-
tions Commission,’’; and 
(2) in section 12— 
(A) in paragraph (1), by inserting ‘‘, the Federal 
Communications Commission,’’ after ‘‘the Chairman of the 
Nuclear Regulatory Commission’’; and 
(B) in paragraph (2), by inserting ‘‘the Federal Commu-
nications Commission,’’ after ‘‘the Environmental Protec-
tion Agency,’’. 
(b) TRANSITION RULE.—An individual serving as Inspector Gen-
eral of the Commission on the date of the enactment of this Act
H. R. 1625—749 
to the Committee on Energy and Commerce of the House of 
Representatives and the Committee on Commerce, Science, and 
Transportation of the Senate a report evaluating broadband 
coverage in Indian country (as defined in section 1151 of title 
18, United States Code) and on land held by a Native Corpora-
tion pursuant to the Alaska Native Claims Settlement Act. 
(2) REQUIRED ASSESSMENTS.—The report required by para-
graph (1) shall include the following: 
(A) An assessment of areas of Indian country (as so 
defined) and land held by a Native Corporation pursuant 
to the Alaska Native Claims Settlement Act that have 
adequate broadband coverage. 
(B) An assessment of unserved areas of Indian country 
(as so defined) and land held by a Native Corporation 
pursuant to the Alaska Native Claims Settlement Act. 
(b) TRIBAL BROADBAND PROCEEDING.—Not later than 30 months 
after the date of the enactment of this Act, the Commission shall 
complete a proceeding to address the unserved areas identified 
in the report under subsection (a). 
SEC. 509. TERMS OF OFFICE AND VACANCIES. 
Section 4(c) of the Communications Act of 1934 (47 U.S.C. 
154(c)) is amended to read as follows: 
‘‘(c)(1) A commissioner— 
‘‘(A) shall be appointed for a term of 5 years; 
‘‘(B) except as provided in subparagraph (C), may continue 
to serve after the expiration of the fixed term of office of 
the commissioner until a successor is appointed and has been 
confirmed and taken the oath of office; and 
‘‘(C) may not continue to serve after the expiration of 
the session of Congress that begins after the expiration of 
the fixed term of office of the commissioner. 
‘‘(2) Any person chosen to fill a vacancy in the Commission— 
‘‘(A) shall be appointed for the unexpired term of the 
commissioner that the person succeeds; 
‘‘(B) except as provided in subparagraph (C), may continue 
to serve after the expiration of the fixed term of office of 
the commissioner that the person succeeds until a successor 
is appointed and has been confirmed and taken the oath of 
office; and 
‘‘(C) may not continue to serve after the expiration of 
the session of Congress that begins after the expiration of 
the fixed term of office of the commissioner that the person 
succeeds. 
‘‘(3) No vacancy in the Commission shall impair the right 
of the remaining commissioners to exercise all the powers of the 
Commission.’’. 
SEC. 510. JOINT BOARD RECOMMENDATION. 
The Commission may not modify, amend, or change its rules 
or regulations for universal service support payments to implement 
the February 27, 2004, recommendations of the Federal-State Joint 
Board on Universal Service regarding single connection or primary 
line restrictions on universal service support payments.
H. R. 1625—786 
‘‘(I) the total number of records of the Federal 
department or agency demonstrating that a person 
falls within one of the categories described in sub-
section (g) or (n) of section 922 of title 18, United 
States Code; 
‘‘(II) for each category of records described in 
subclause (I), the total number of records of the 
Federal department or agency that have been pro-
vided to the Attorney General; and 
‘‘(III) the efforts of the Federal department 
or agency to ensure complete and accurate 
reporting of relevant records, including efforts to 
monitor compliance and correct any reporting fail-
ures or inaccuracies. 
‘‘(G) IMPLEMENTATION PLAN.— 
‘‘(i) IN GENERAL.—Not later than 1 year after the 
date of enactment of this subparagraph, the head of 
each Federal department or agency, in coordination 
with the Attorney General, shall establish a plan to 
ensure 
maximum 
coordination 
and 
automated 
reporting or making available of records to the 
Attorney General as required under subparagraph (C), 
and the verification of the accuracy of those records, 
including the pre-validation of those records, where 
appropriate, during a 4-year period specified in the 
plan. The records shall be limited to those of an indi-
vidual described in subsection (g) or (n) of section 
922 of title 18, United States Code. 
‘‘(ii) 
BENCHMARK
REQUIREMENTS.—Each 
plan 
established under clause (i) shall include annual bench-
marks to enable the Attorney General to assess 
implementation of the plan, including— 
‘‘(I) qualitative goals and quantitative meas-
ures; 
‘‘(II) measures to monitor internal compliance, 
including any reporting failures and inaccuracies; 
‘‘(III) a needs assessment, including estimated 
compliance costs; and 
‘‘(IV) an estimated date by which the Federal 
department or agency will fully comply with record 
submission requirements under subparagraph (C). 
‘‘(iii) COMPLIANCE DETERMINATION.—Not later than 
the end of each fiscal year beginning after the date 
of the establishment of a plan under clause (i), the 
Attorney 
General 
shall 
determine 
whether 
the 
applicable Federal department or agency has achieved 
substantial compliance with the benchmarks included 
in the plan. 
‘‘(H) ACCOUNTABILITY.—The Attorney General shall 
publish, including on the website of the Department of 
Justice, and submit to the Committee on the Judiciary 
and the Committee on Appropriations of the Senate and 
the Committee on the Judiciary and the Committee on 
Appropriations of the House of Representatives a semi-
annual report that discloses—
H. R. 1625—787 
‘‘(i) the name of each Federal department or agency 
that has failed to submit a required certification under 
subparagraph (F); 
‘‘(ii) the name of each Federal department or 
agency that has submitted a required certification 
under subparagraph (F), but failed to certify compli-
ance with the record submission requirements under 
subparagraph (C); 
‘‘(iii) the name of each Federal department or 
agency that has failed to submit an implementation 
plan under subparagraph (G); 
‘‘(iv) the name of each Federal department or 
agency that is not in substantial compliance with an 
implementation plan under subparagraph (G); 
‘‘(v) a detailed summary of the data, broken down 
by department or agency, contained in the certifications 
submitted under subparagraph (F); 
‘‘(vi) a detailed summary of the contents and 
status, broken down by department or agency, of the 
implementation plans established under subparagraph 
(G); and 
‘‘(vii) the reasons for which the Attorney General 
has determined that a Federal department or agency 
is not in substantial compliance with an implementa-
tion plan established under subparagraph (G). 
‘‘(I) NONCOMPLIANCE
PENALTIES.—For each of fiscal 
years 2019 through 2022, each political appointee of a 
Federal department or agency that has failed to certify 
compliance with the record submission requirements under 
subparagraph (C), and is not in substantial compliance 
with an implementation plan established under subpara-
graph (G), shall not be eligible for the receipt of bonus 
pay, excluding overtime pay, until the department or 
agency— 
‘‘(i) certifies compliance with the record submission 
requirements under subparagraph (C); or 
‘‘(ii) achieves substantial compliance with an 
implementation plan established under subparagraph 
(G). 
‘‘(J) TECHNICAL
ASSISTANCE.—The Attorney General 
may use funds made available for the national instant 
criminal background check system established under sub-
section (b) to provide technical assistance to a Federal 
department or agency, at the request of the department 
or agency, in order to help the department or agency comply 
with the record submission requirements under subpara-
graph (C). 
‘‘(K) APPLICATION TO FEDERAL COURTS.—For purposes 
of this paragraph— 
‘‘(i) the terms ‘department or agency of the United 
States’ and ‘Federal department or agency’ include a 
Federal court; and 
‘‘(ii) the Director of the Administrative Office of 
the United States Courts shall perform, for a Federal 
court, the functions assigned to the head of a depart-
ment or agency.’’; and
H. R. 1625—827 
in part, against ordinary income) if such adjustment were 
taken into account by any person, 
such adjustment shall not be taken into account under para-
graph (1)(A) except to the extent otherwise provided by the 
Secretary.’’. 
(b) MODIFICATIONS OF IMPUTED UNDERPAYMENTS.— 
(1) Section 6225(c)(3) is amended by striking ‘‘without 
regard to the portion thereof’’ and inserting ‘‘without regard 
to the portion of the adjustment’’. 
(2) Section 6225(c)(4)(A) is amended by striking ‘‘with 
respect to any portion of the imputed underpayment’’ and 
inserting ‘‘with respect to any portion of the adjustment’’. 
(3) Section 6225(c)(5)(A)(i) is amended by striking ‘‘without 
regard to the portion thereof’’ and inserting ‘‘without regard 
to the portion of the adjustment’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 6225(a) is amended to read as follows: 
‘‘(a) IN GENERAL.—In the case of any adjustments by the Sec-
retary to any partnership-related items with respect to any reviewed 
year of a partnership— 
‘‘(1) if such adjustments result in an imputed under-
payment, the partnership shall pay an amount equal to such 
imputed underpayment in the adjustment year as provided 
in section 6232, and 
‘‘(2) if such adjustments do not result in an imputed under-
payment, such adjustments shall be taken into account by 
the partnership in the adjustment year.’’. 
(2) Section 6225(c) is amended by adding at the end the 
following new paragraph: 
‘‘(9) MODIFICATION OF ADJUSTMENTS NOT RESULTING IN AN 
IMPUTED UNDERPAYMENT.—The Secretary shall establish proce-
dures under which the adjustments described in subsection 
(a)(2) may be modified in such manner as the Secretary deter-
mines appropriate.’’. 
SEC. 203. ALTERNATIVE PROCEDURE TO FILING AMENDED RETURNS 
FOR 
PURPOSES 
OF 
MODIFYING 
IMPUTED 
UNDER-
PAYMENT. 
(a) IN GENERAL.—Section 6225(c)(2) is amended to read as 
follows: 
‘‘(2) PROCEDURES FOR PARTNERS TO TAKE ADJUSTMENTS INTO 
ACCOUNT.— 
‘‘(A) AMENDED
RETURNS
OF
PARTNERS.—Such proce-
dures shall provide that if— 
‘‘(i) one or more partners file returns for the tax-
able year of the partners which includes the end of 
the reviewed year of the partnership (and for any 
taxable year with respect to which any tax attribute 
is affected by reason of any adjustment referred to 
in clause (ii)), 
‘‘(ii) such returns take into account all adjustments 
under subsection (a) properly allocable to such partners 
(and the effect of such adjustments on any tax 
attributes), and 
‘‘(iii) payment of any tax due is included with 
such returns,
H. R. 1625—838 
(11)(A) Section 42(d)(4)(C)(i) is amended by striking ‘‘as 
defined in paragraph (5)(C)’’ and inserting ‘‘as defined in para-
graph (5)(B)(ii)’’. 
(B) Section 42(f)(5)(B)(ii)(I) is amended by striking 
‘‘(d)(6)(C)’’ and inserting ‘‘(d)(6)(B)’’. 
(C) Section 42(k)(2)(B) is amended— 
(i) by striking ‘‘(d)(6)(B)’’ and inserting ‘‘(d)(6)(C)’’, and 
(ii) by striking ‘‘building..’’ in clause (ii) and inserting 
‘‘building.’’. 
(D) Section 42(m)(1)(B)(ii)(III) is amended by striking ‘‘as 
defined in subsection (d)(5)(C)’’ and inserting ‘‘as defined in 
subsection (d)(5)(B)(ii)’’. 
(12) Section 42(h)(5)(C)(ii) is amended by striking ‘‘; and’’ 
and inserting ‘‘, and’’. 
(13) Section 42(i)(3)(D)(ii)(I) is amended by striking the 
period at the end. 
(14) Section 45(c)(6) is amended by striking ‘‘section 2(27)’’ 
and inserting ‘‘section 1004(27)’’. 
(15) Section 45(c)(7)(A)(i)(II) is amended by striking ‘‘for 
purpose’’ and inserting ‘‘for the purpose’’. 
(16) Section 45(c)(7)(A)(i)(III) is amended by striking the 
period at the end and inserting ‘‘, or’’. 
(17) Section 45C(b)(2)(A)(ii)(II) is amended by striking ‘‘; 
and’’ and inserting ‘‘, and’’. 
(18) Section 45D(f)(1)(F) is amended by adding ‘‘, and’’ 
at the end. 
(19) Section 45H(d) is amended by striking ‘‘purposes this’’ 
and inserting ‘‘purposes of this’’. 
(20) Section 48(a)(1) is amended by striking ‘‘(3)(B), and 
(4)(B)’’ and inserting ‘‘and (3)(B)’’. 
(21) Section 48(a)(6)(B) is amended by striking ‘‘property 
energy property’’ and inserting ‘‘energy property’’. 
(22) Section 48(c)(2)(B) is amended by striking ‘‘equal $200’’ 
and inserting ‘‘equal to $200’’. 
(23) Section 48(d)(3) is amended— 
(A) by striking ‘‘shall’’ in the matter that precedes 
subparagraph (A), and 
(B) by inserting ‘‘shall’’ before ‘‘not’’ in subparagraph 
(A). 
(24) Section 49(a)(1)(D)(iii) is amended by striking ‘‘share- 
holder’’ in the last sentence and inserting ‘‘shareholder’’. 
(25) Section 50(b)(2)(A) is amended by striking the period 
at the end and inserting a semicolon. 
(26) Section 51(c)(4) is amended by adding a period at 
the end. 
(27) Section 51(d)(3)(A)(ii)(II) is amended by adding a 
comma at the end. 
(28) Section 51(d)(8) is amended by striking ‘‘FOOD STAMP 
RECIPIENT’’ in the heading thereof and inserting ‘‘SUPPLEMENTAL 
NUTRITION ASSISTANCE PROGRAM BENEFITS RECIPIENT’’. 
(29) Section 51(i)(1)(A) is amended by striking ‘‘entity,’’ 
and inserting ‘‘entity’’. 
(30) Section 58(a)(2)(A) is amended by striking ‘‘461(j)’’ 
and inserting ‘‘461(k)’’. 
(31) Section 62(a)(20) is amended by inserting a comma 
after ‘‘United States Code’’.
H. R. 1625—839 
(32) Section 62(e)(1) is amended by striking ‘‘(2 U.S.C. 
1202)’’ and inserting ‘‘(42 U.S.C. 2000e–16b)’’. 
(33) Section 68(b)(2) is amended by striking ‘‘shall be shall 
be’’ and inserting ‘‘shall be’’. 
(34) The heading of section 82 is amended by striking 
‘‘for expenses of moving’’ and inserting ‘‘of moving expenses’’. 
(35) The heading of section 84 is amended by striking 
‘‘political organization’’ and inserting ‘‘political organizations’’. 
(36) Section 105(h)(7)(B) is amended by striking ‘‘subpara-
graph (A)’’ and inserting ‘‘subparagraph (A))’’. 
(37) Section 125(e)(2) is amended by striking ‘‘subpara-
graphs’’ and inserting ‘‘subparagraph’’. 
(38) Section 132(c)(4) is amended by striking ‘‘peforming’’ 
and inserting ‘‘performing’’. 
(39) Section 134(b)(6) is amended by striking ‘‘an combat’’ 
and inserting ‘‘a combat’’. 
(40) Section 137(c) is amended by striking ‘‘section 514’’ 
in the second sentence and inserting ‘‘section 541’’. 
(41) Section 139(c)(2) is amended by striking ‘‘federally’’ 
and inserting ‘‘a federally’’. 
(42) Section 139E(c)(1) is amended by striking ‘‘(43 U.S.C. 
1601, et seq.)’’ and inserting ‘‘(43 U.S.C. 1601 et seq.)’’. 
(43) Section 139E(c)(3) is amended by striking ‘‘2013’’ and 
inserting ‘‘2014’’. 
(44) Section 3(a) of the Tribal General Welfare Exclusion 
Act of 2014 is amended by striking ‘‘subsection’’ and inserting 
‘‘section’’. 
(45) Section 4(c) of such Act is amended by striking ‘‘sub-
section’’ and inserting ‘‘section’’. 
(46) The item relating to section 143 in the table of sections 
for subpart A of part IV of subchapter B of chapter 1 is 
amended to read as follows: 
‘‘Sec. 143. Mortgage revenue bonds; qualified mortgage bond and qualified veterans’ 
mortgage bond.’’. 
(47) Section 142(d)(2)(C) is amended by inserting ‘‘section’’ 
before ‘‘42(i)(3)(D)’’. 
(48) Section 163(e)(5)(C)(ii) is amended by inserting ‘‘in’’ 
before ‘‘subsection (i)(1)(B)’’. 
(49) Section 168(d)(3)(B)(i) is amended by inserting a 
comma after ‘‘real property’’. 
(50) Section 168(e)(3)(C)(i) is amended by striking ‘‘and’’. 
(51) Section 169(d)(5)(B) is amended by inserting ‘‘a’’ before 
‘‘facility’’. 
(52) Section 170(b)(1)(A)(ix) is amended by inserting 
‘‘National’’ before ‘‘Agricultural’’. 
(53) Section 172(d)(5) is amended by striking ‘‘section 243’’ 
and inserting ‘‘sections 243’’. 
(54) Section 179D(d)(1)(B) is amended by striking ‘‘which’’ 
and inserting ‘‘such that’’. 
(55) Section 219(f)(1) is amended by striking ‘‘term com-
pensation includes’’ in the last sentence and inserting ‘‘term 
‘compensation’ includes’’. 
(56) Section 219(g)(8) is amended by striking ‘‘shall each 
be’’ and inserting ‘‘shall be’’. 
(57) Section 223(c)(2)(C) is amended by striking ‘‘section 
1871’’ and inserting ‘‘section 1861’’.
H. R. 1625—840 
(58) Section 223(d)(2)(A) is amended by striking ‘‘section 
213(d)’’ and inserting ‘‘section 213(d))’’. 
(59) The item relating to section 280H in the table of 
sections for part IX of subchapter B of chapter 1 is amended 
to read as follows: 
‘‘Sec. 280H. Limitation on certain amounts paid to employee-owners by personal 
service corporations electing alternative taxable years.’’. 
(60) Subparagraphs (F) and (G) of section 263(a)(1) are 
each amended by striking the semicolon at the end and 
inserting a comma. 
(61) Section 263(a)(1) is amended by redesignating subpara-
graphs (I) through (L) as subparagraphs (H) through (K), 
respectively. 
(62) Section 280C(a) is amended by striking ‘‘and 1396(a),’’ 
and inserting ‘‘1396(a),’’. 
(63) The heading of section 331 is amended by striking 
‘‘shareholders’’ and inserting ‘‘shareholder’’. 
(64) Section 338(h)(3)(A)(iii) is amended by striking 
‘‘paragaraph’’ and inserting ‘‘paragraph’’. 
(65) The second sentence of section 355(h)(2)(B) is amended 
by striking ‘‘of assets’’. 
(66) The heading of subpart C of part III of subchapter 
C of chapter 1 is amended by striking ‘‘Corporation’’ and 
inserting ‘‘Corporations’’. 
(67) Section 362(a) is amended by striking the comma 
after ‘‘acquired’’. 
(68) Section 368(a)(2)(F)(vii) is amended by striking ‘‘(15 
U.S.C. 80a-2(36))’’ and inserting ‘‘(15 U.S.C. 80a–2(a)(36))’’. 
(69) Section 401(a)(2) is amended by striking ‘‘determina-
tion).;’’ and inserting ‘‘determination));’’. 
(70) Section 401(a)(15) is amended by striking ‘‘a trust’’ 
and inserting ‘‘A trust’’. 
(71) Section 401(a)(32)(A) is amended by striking ‘‘section 
section’’ both places it appears and inserting ‘‘section’’. 
(72) Section 401(c)(2)(A)(iii) is amended by striking ‘‘sec-
tions 3121(d)(3)(A), (C), or (D), without regard to paragraph 
(2) of section 1402(c)’’ and inserting ‘‘subparagraph (A), (C), 
or (D) of section 3121(d)(3), without regard to section 
1402(c)(2)’’. 
(73) Section 402(i) is amended by striking ‘‘subparagraph 
(A) of subsection (d)(4)’’ and inserting ‘‘subsection (e)(4)(D)(i)’’. 
(74) Section 404A(c)(4)(B) is amended by striking ‘‘and’’ 
at the end. 
(75) Section 408(a)(1) is amended by inserting ‘‘or’’ after 
‘‘subsection (d)(3)’’. 
(76) Section 408(m)(3)(B) is amended by striking ‘‘section 
7’’ and inserting ‘‘section 5’’. 
(77) Section 408A(d)(3)(B) is amended by adding a period 
at the end. 
(78) Section 408A(e)(2)(B) is amended by striking ‘‘the 
subparagraph (A)’’ and inserting ‘‘subparagraph (A)’’. 
(79) Section 409(n)(1)(A)(i) is amended by striking ‘‘securi-
ties,,,’’ and inserting ‘‘securities,’’. 
(80) Section 409A(b)(3)(B)(i) is amended by striking the 
semicolon at the end and inserting a comma.
H. R. 1625—841 
(81) The item relating to section 413 in the table of sections 
for subpart B of part I of subchapter D of chapter 1 is amended 
to read as follows: 
‘‘Sec. 413. Collectively bargained plans, etc.’’. 
(82) Section 411(a)(4)(A) is amended by striking the comma 
at the end and inserting a semicolon. 
(83) Section 412(c)(1)(A) is amended by adding a period 
at the end. 
(84) Section 412(c)(4)(B) is amended by inserting ‘‘section’’ 
before ‘‘433(d)’’. 
(85) Section 412(c)(7)(B)(iii) is amended by striking the 
comma after ‘‘subchapter D’’. 
(86) Section 413(b)(6) is amended by striking ‘‘and the 
last sentence of section 4971(a)’’ in the last sentence and 
inserting ‘‘and section 4971(e)’’. 
(87) Section 414(l)(2)(G) is amended by striking ‘‘BANKS’’ 
in the heading thereof and inserting ‘‘DEPOSITORY
INSTITU-
TIONS’’. 
(88) Section 414(u)(6) is amended by striking ‘‘section 
457(b))’’ and inserting ‘‘section 457(b)))’’. 
(89) Section 414(x)(1) is amended by striking ‘‘are’’ and 
inserting ‘‘is’’. 
(90) Section 414(y)(1)(C)(i) is amended by striking ‘‘of such 
Code’’. 
(91) Section 414(y)(2) is amended by striking ‘‘subpara-
graph’’ and inserting ‘‘subparagraphs’’. 
(92) Section 418E is amended by striking ‘‘subsection 
432(b)(2)’’ each place it appears and inserting ‘‘section 
432(b)(2)’’. 
(93) Section 418E(d)(1), as amended by the preceding para-
graph, is amended— 
(A) by striking ‘‘section 432(b)(2),,’’ and inserting ‘‘sec-
tion 432(b)(2),’’, 
(B) by striking ‘‘section 432(b)(2),)’’ and inserting ‘‘sec-
tion 432(b)(2))’’, and 
(C) by striking ‘‘compare the value of plan assets’’ 
and all that follows through ‘‘for that plan year with’’ 
and inserting ‘‘compare the value of plan assets for that 
plan year with’’. 
(94) Section 418E(e)(1)(A) is amended to read as follows: 
‘‘(A) notify the Secretary and the parties described 
in section 101(f)(1) of the Employee Retirement Income 
Security Act of 1974 of that determination, and’’. 
(95) The table of subparts for part I of subchapter D of 
chapter 1 is amended by striking the item relating to subpart 
C and inserting the following: 
‘‘SUBPART C—INSOLVENT PLANS’’. 
(96) Section 419A(c)(6)(B) is amended by striking ‘‘(42 
U.S.C. 300gg-91(d)(3))’’ and inserting ‘‘(42 U.S.C. 300gg– 
91(d)(3)))’’. 
(97) Section 420(c)(1)(A) is amended by striking ‘‘subsection 
(e)(1)(D)’’ and inserting ‘‘subsection (e)(1)(E)’’. 
(98) Section 424(g) is amended by striking ‘‘section 
422(a)(2)’’ and inserting ‘‘sections 422(a)(2)’’.
H. R. 1625—842 
(99) Section 430(c)(7)(E)(v)(II) is amended by inserting ‘‘the’’ 
after ‘‘title I of’’. 
(100) Section 430(h)(2)(F) is amended by striking ‘‘section 
417(e)(3)(D)(i)’’ and inserting ‘‘section 417(e)(3)(D)’’. 
(101) Section 431(d)(2)(B)(i) is amended by striking ‘‘this 
Act’’ and inserting ‘‘the Pension Protection Act of 2006’’. 
(102) Section 432(b)(3)(A)(i) is amended by striking ‘‘in 
endangered status for such plan year’’ and all that follows 
through ‘‘, whether or not’’ and inserting the following: ‘‘in 
endangered status for such plan year, or would be in endan-
gered status for such plan year but for paragraph (5), whether 
or not’’. 
(103) Section 432(b)(3)(B) is amended by redesignating the 
clause (iv) relating to projections of critical and declining status 
as clause (v). 
(104) Section 432(b)(3)(D)(iv) is amended by inserting a 
comma after ‘‘Labor’’. 
(105) Section 432(e)(8)(C)(iii) is amended by striking ‘‘the 
Secretary shall’’ and inserting ‘‘The Secretary shall’’. 
(106) So much of the text of section 432(f)(3) as precedes 
subparagraph (A) is amended to read as follows: ‘‘During the 
period beginning on the date of the certification under sub-
section (b)(3)(A) for the initial critical year and ending on 
the date of the adoption of a rehabilitation plan—’’. 
(107) Section 432(g)(1) is amended by striking ‘‘subsection 
(e)(9))’’ and inserting ‘‘subsection (e)(9)’’. 
(108) Section 433(c)(5)(C)(ii)(II) is amended by inserting 
‘‘of such Act’’ after ‘‘title IV’’. 
(109)(A) The heading for section 433 is amended by 
inserting ‘‘for csec plans’’ after ‘‘funding standards’’. 
(B) The table of sections for subpart A of part III of sub-
chapter D of chapter 1 is amended by adding at the end 
the following new item: 
‘‘Sec. 433. Minimum funding standards for CSEC plans.’’. 
(110) The item relating to section 436 in the table of 
sections for subpart B of part III of subchapter D of chapter 
1 is amended to read as follows: 
‘‘Sec. 436. Funding-based limits on benefits and benefit accruals under single-em-
ployer plans.’’. 
(111) The heading of section 453B is amended by striking 
‘‘loss disposition’’ and inserting ‘‘loss on disposition’’. 
(112) Section 457(f)(4)(C)(i) is amended— 
(A) by striking ‘‘section 9101’’ and inserting ‘‘section 
8101’’, and 
(B) by striking ‘‘7801),’’ and inserting ‘‘7801)),’’. 
(113) Section 457A(d)(4) is amended— 
(A) by striking ‘‘case a foreign’’ and inserting ‘‘case 
of a foreign’’, and 
(B) by striking ‘‘had been’’ and inserting ‘‘been’’. 
(114) Section 458(b)(9) is amended by striking ‘‘REPUR-
CHASED’’ in the heading thereof and inserting ‘‘REPURCHASE’’. 
(115) Section 458(c)(1) is amended by striking ‘‘regulations 
prescribed’’ and inserting ‘‘regulations prescribe’’. 
(116) Section 460(b)(2)(A) is amended by inserting a comma 
after ‘‘first’’.
H. R. 1625—843 
(117)(A) Section 461 is amended by redesignating the 
second subsection (j) (relating to farming syndicate defined) 
as subsection (k). 
(B) Section 461(i)(4) is amended by striking ‘‘subsection 
(j)’’ and inserting ‘‘subsection (k)’’. 
(118) The heading of section 464 is amended by inserting 
‘‘expenses’’ after ‘‘farming’’. 
(119) Section 464(d)(2)(B)(iii) is amended by striking ‘‘sub-
section (c)(2)(E)’’ and inserting ‘‘section 461(k)(2)(E)’’. 
(120) Section 470(d)(2)(B) is amended by striking ‘‘clause 
(ii)’’ and inserting ‘‘subparagraph (A)(ii)’’. 
(121) The item relating to part VIII in the table of parts 
for subchapter F of chapter 1 is amended to read as follows: 
‘‘PART VIII. CERTAIN SAVINGS ENTITIES’’. 
(122) Section 501(c)(14)(B)(iv) is amended by adding a 
period at the end. 
(123) Section 501(c)(19)(B) is amended by striking 
‘‘widows,,’’ and inserting ‘‘widows,’’. 
(124) Section 501(f)(3)(B) is amended by striking ‘‘section 
115(a)’’ and inserting ‘‘section 115’’. 
(125) The item relating to section 511 in the table of 
sections for part III of subchapter F of chapter 1 is amended 
to read as follows: 
‘‘Sec. 511. Imposition of tax on unrelated business income of charitable, etc., organi-
zations.’’. 
(126) Section 512(b)(19)(H)(iii) is amended by striking 
‘‘clause (i)(II)’’ and inserting ‘‘clause (i)’’. 
(127) Section 529(c)(6) is amended by striking ‘‘an 
Coverdell’’ and inserting ‘‘a Coverdell’’. 
(128) Section 529(e)(3)(A) is amended— 
(A) by striking the semicolon at the end of clause 
(i) and inserting a comma, and 
(B) by adding ‘‘, and’’ at the end of clause (ii). 
(129) Section 529A(d)(4) is amended by striking ‘‘Achieving 
a Better Life Experience Act of 2014’’ and inserting ‘‘Stephen 
Beck, Jr., ABLE Act of 2014’’. 
(130) Section 529A(e)(4) is amended by striking ‘‘subpara-
graph section’’ and inserting ‘‘section’’. 
(131) Section 530(d)(9)(B) is amended by striking ‘‘by the’’ 
and inserting ‘‘by’’. 
(132) Section 542(c)(5) is amended by striking the comma 
at the end and inserting a semicolon. 
(133) Section 542(c)(7) is amended by striking ‘‘A small’’ 
and inserting ‘‘a small’’. 
(134) Section 543(a)(2)(B)(ii) is amended by striking ‘‘sec-
tion 563(d)’’ and inserting ‘‘section 563(c)’’. 
(135) Section 543(d)(5)(A)(ii) is amended by striking ‘‘sec-
tion 563(d)’’ and inserting ‘‘section 563(c)’’. 
(136) Section 613A(c)(7)(B) is amended by striking ‘‘tax-
payers’’ and inserting ‘‘taxpayer’s’’. 
(137) Section 642(c)(1) is amended by striking ‘‘other then’’ 
and inserting ‘‘other than’’.
H. R. 1625—844 
(138) The item relating to section 661 in the table of 
sections for subpart C of part I of subchapter J of chapter 
1 is amended to read as follows: 
‘‘Sec. 661. Deduction for estates and trusts accumulating income or distributing 
corpus.’’. 
(139) Section 706(b)(5) is amended by striking ‘‘section 
584(h)’’ and inserting ‘‘section 584(i)’’. 
(140) Section 751(c) is amended by striking ‘‘and, sections’’ 
both places it appears and inserting ‘‘and sections’’. 
(141) Section 807(e)(5)(A)(i) is amended by striking 
‘‘subparagraph (C)’’ and inserting ‘‘subparagraph (B)’’. 
(142) Section 831(c) is amended by striking ‘‘section 
816(a)).’’ and inserting ‘‘section 816(a).’’. 
(143) Section 832(b)(7)(E)(ii)(II) is amended by striking the 
comma at the end and inserting a period. 
(144) Section 852(a)(1)(B) is amended by striking ‘‘265,’’ 
and inserting ‘‘265 and’’. 
(145) Section 852(b)(2)(D) is amended by striking ‘‘the 
deduction’’ and inserting ‘‘The deduction’’. 
(146) Subparagraphs (A) and (B) of section 856(c)(7) are 
each amended by striking ‘‘paragraph (4)(B)(iii)’’ and inserting 
‘‘paragraph (4)(B)(iv)’’. 
(147) Paragraphs (1), (3), (4), and (5) of section 856(m) 
are each amended by striking ‘‘subsection (c)(4)(B)(iii)’’ and 
inserting ‘‘subsection (c)(4)(B)(iv)’’. 
(148) Section 857(b)(6)(J) is amended by striking ‘‘section 
856(c)(8)’’ and inserting ‘‘section 856(c)(10)’’. 
(149) Section 860(f)(2)(A)(ii) is amended by striking 
‘‘decreased’’ and inserting ‘‘decrease’’. 
(150) Section 860(i) is amended by striking ‘‘willfull’’ and 
inserting ‘‘willful’’. 
(151) Section 860G(a)(3)(A)(iii)(III) is amended by striking 
the period at the end and inserting a comma. 
(152) Section 864(d)(8) is amended by striking ‘‘section 
956(b)(3)’’ and inserting ‘‘section 956(c)(3)’’. 
(153) Section 877(d)(4)(B)(i) is amended by striking ‘‘in 
957’’ and inserting ‘‘in section 957’’. 
(154) Section 877A(g)(6) is amended by striking ‘‘220(e)(4)’’ 
and inserting ‘‘220(f)(4)’’. 
(155) Section 897(a)(1)(A) is amended by striking ‘‘section 
871(B)(1)’’ and inserting ‘‘section 871(b)(1)’’. 
(156) The heading of section 897(k)(2) is amended by 
striking ‘‘USRPI’’ and inserting ‘‘UNITED STATES REAL PROPERTY 
INTEREST’’. 
(157) Section 904(d)(2)(B)(ii) is amended— 
(A) by striking ‘‘, except as provided in subparagraph 
(E)(iii) or paragraph (3)(I),’’, and 
(B) by inserting ‘‘subparagraph (E)(ii), or paragraph 
(3)(H),’’ after ‘‘Except as provided in clause (iii),’’ 
(158) Section 907(c)(3)(C) is amended by striking the period 
after ‘‘partnerships’’ and inserting a comma. 
(159) Section 907(f)(1) is amended by striking ‘‘year,’’ and 
inserting ‘‘years,’’. 
(160) Section 911(d)(8)(B)(i) is amended by striking ‘‘(50 
U.S.C. App. 1 et seq.)’’ and inserting ‘‘(50 U.S.C. 4301 et seq.)’’.
H. R. 1625—845 
(161) Section 912(1)(B) is amended by striking ‘‘(50 U.S.C., 
sec. 403e)’’ and inserting ‘‘(50 U.S.C. 3505)’’. 
(162) Section 956(c)(2)(E) is amended by striking ‘‘which 
are not contracts described in section 953(a)(1)’’ and inserting 
‘‘which are contracts described in section 953(e)(2)’’. 
(163) Section 956(e) is amended by striking ‘‘provisons’’ 
and inserting ‘‘provisions’’. 
(164) Section 957(b) is amended by striking ‘‘contracts 
described in section 953(a)(1)’’ and inserting ‘‘contracts not 
described in section 953(e)(2)’’. 
(165) The heading of section 993 is amended by inserting 
‘‘and special rules’’ after ‘‘definitions’’. 
(166) Section 1016(a)(3)(D) is amended by inserting ‘‘as 
in effect prior to its repeal by the Tax Reform Act of 1986’’ 
before ‘‘(or the corresponding provisions of prior income tax 
laws)’’. 
(167) Section 1033(h)(2) is amended by inserting ‘‘is’’ before 
‘‘located’’. 
(168) Section 1035(a)(1) is amended by striking ‘‘; or’’ and 
inserting a semicolon. 
(169) Section 1059(d)(3) is amended by striking ‘‘; except 
that’’ and all that follows and inserting ‘‘and there shall not 
be taken into account any day which is more than 2 years 
after the date on which such share becomes ex-dividend.’’. 
(170) Section 1092(a)(2)(B) is amended by striking ‘‘with 
respect other’’ in the last sentence and inserting ‘‘with respect 
to other’’. 
(171) Section 1092(c)(4)(E) is amended by striking ‘‘(other 
than subparagraph (B) thereof)’’. 
(172) The item relating to section 1222 in the table of 
sections for part III of subchapter P of chapter 1 is amended 
to read as follows: 
‘‘Sec. 1222. Other terms relating to capital gains and losses.’’. 
(173) The item relating to section 1252 in the table of 
sections for part IV of subchapter P of chapter 1 is amended 
to read as follows: 
‘‘Sec. 1252. Gain from disposition of farm land.’’. 
(174) Section 1250(d)(3) is amended by striking ‘‘paragraph 
(9)’’ and inserting ‘‘paragraph (6)’’. 
(175) Section 1255(b)(2) is amended by striking ‘‘170(e),’’ 
and inserting ‘‘170(e)’’. 
(176)(A) Subparagraphs (B) and (C) of section 1256(e)(3) 
are each amended by striking ‘‘section 464(e)(2)’’ and inserting 
‘‘section 461(k)(4)’’. 
(B) Section 1258(d)(5)(C) is amended by striking ‘‘section 
464(e)(2)’’ and inserting ‘‘section 461(k)(4)’’. 
(177) Section 1257(c)(1) is amended— 
(A) by striking ‘‘section 1201(4)’’ and inserting ‘‘section 
1201(a)(7)’’, and 
(B) by striking ‘‘16 U.S.C. 3801(4)’’ and inserting ‘‘16 
U.S.C. 3801(7)’’. 
(178) Section 1257(c)(2) is amended— 
(A) by striking ‘‘section 1201(6)’’ and inserting ‘‘section 
1201(a)(10)’’, and
H. R. 1625—846 
(B) by striking ‘‘16 U.S.C. 3801(6)’’ and inserting ‘‘16 
U.S.C. 3801(10)’’. 
(179) Section 1274(b)(3)(B)(i) is amended by striking ‘‘sec-
tion 6662(d)(2)(C)(iii)’’ and inserting ‘‘section 6662(d)(2)(C)(ii)’’. 
(180) Section 1276(a)(4) is amended by striking ‘‘871(a),,’’ 
and inserting ‘‘871(a),’’. 
(181) Section 1278(b)(1) is amended by striking ‘‘871(a),,’’ 
and inserting ‘‘871(a),’’. 
(182) Section 1286(f) is amended by striking ‘‘and 305(e),’’ 
and inserting ‘‘and section 305(e),’’. 
(183) Section 1291(e) is amended by striking ‘‘subsections 
(c) and (d) (e),’’ and inserting ‘‘subsections (c), (d), and (e)’’. 
(184) Section 1298(b)(5)(B) is amended by striking ‘‘section 
951(f)’’ and inserting ‘‘section 951(c)’’. 
(185) Section 1298(d)(2)(A) is amended by striking ‘‘section 
1296(a)(2)’’ and inserting ‘‘section 1297(a)(2)’’. 
(186) Section 1298(e)(2)(B)(ii) is amended by striking 
‘‘provisons’’ and inserting ‘‘provisions’’. 
(187) Section 1355(f)(3) is amended by striking ‘‘of which’’ 
and inserting ‘‘on which’’. 
(188) Section 1358(b)(1) is amended by striking ‘‘section 
1352(a)(2)’’ and inserting ‘‘section 1352(2)’’. 
(189) Section 1358(c)(2) is amended by striking ‘‘an per-
son’s’’ and inserting ‘‘a person’s’’. 
(190) 
Sections 
1361(f)(2), 
1362(d)(3)(C)(v), 
and 
4975(d)(16)(A) are each amended by striking ‘‘1813(w)(1)),’’ and 
inserting ‘‘1813(w)(1))),’’. 
(191) Section 1362(f) is amended by striking ‘‘may be 
during’’ and inserting ‘‘may be, during’’. 
(192) Section 1366(e) is amended by striking ‘‘section 
704(e)(3)’’ and inserting ‘‘section 704(e)(2)’’. 
(193) Section 1368(f)(2) is amended by striking ‘‘in included’’ 
and inserting ‘‘is included’’. 
(194) Section 1391(g)(3)(E)(ii) is amended by striking 
‘‘Interior’’ and inserting ‘‘the Interior’’. 
(195) Section 1394(b)(3)(B)(i)(II) is amended by striking 
‘‘subsection’’ and inserting ‘‘subsections’’. 
(196) Section 1397C(d)(5)(B) is amended by striking ‘‘sub-
paragraphs (A) or (B)’’ and inserting ‘‘subparagraph (A) or 
(B)’’. 
(197) Section 1402(a)(1) is amended— 
(A) by striking ‘‘section 1233(2)’’ and inserting ‘‘section 
1233(a)(2)’’, and 
(B) by striking ‘‘16 U.S.C. 3833(2)’’ and inserting ‘‘16 
U.S.C. 3833(a)(2)’’. 
(198) Section 1402(b) is amended by striking ‘‘3211,.’’ and 
inserting ‘‘3211.’’. 
(199) The heading of section 1446 is amended by striking 
‘‘withholding
tax’’ in the heading and inserting ‘‘withholding
of
tax’’. 
(200) Section 2031(c)(1) is amended by striking all that 
follows subparagraph (A) and inserting the following: 
‘‘(B) $500,000.’’. 
(201) Section 2031(c)(2) is amended by striking ‘‘paragraph 
(5)).’’ and inserting ‘‘paragraph (5))).’’. 
(202) Section 2055(e)(3)(G) is amended by striking 
‘‘subparagraph (J)’’ and inserting ‘‘subparagraph (J))’’.
H. R. 1625—847 
(203) Section 2106(a)(4) is amended by inserting ‘‘section’’ 
before ‘‘2058(a)’’. 
(204) Section 2522(c)(1) is amended by striking ‘‘to of for’’ 
and inserting ‘‘to or for’’. 
(205) Section 2523(g)(1) is amended by striking ‘‘nonchari-
table beneficiary’’ and inserting ‘‘beneficiary who is not a chari-
table beneficiary’’. 
(206) Section 2523(g)(2) is amended by striking ‘‘nonchari-
table’’ and inserting ‘‘charitable’’. 
(207) Section 3101(a) is amended by adding a period at 
the end. 
(208) Section 3111(e)(5)(B) is amended by inserting ‘‘the’’ 
before ‘‘meaning’’. 
(209) Section 3121(b)(5)(B)(i)(V) is amended by striking 
‘‘section 105(e)(2)’’ and inserting ‘‘section 104(e)(2)’’. 
(210) Section 3121(b)(5)(H)(i) is amended by striking ‘‘1997’’ 
and inserting ‘‘1997,’’. 
(211) Section 3304(a)(4)(G)(ii) is amended by striking ‘‘sec-
tion 6402(f)(4)(B)’’ and inserting ‘‘section 6402(f)(4)(C)’’. 
(212) Section 3306(b)(5)(F) is amended by striking the semi-
colon at the end and inserting a comma. 
(213) Section 3306(c)(19) is amended by striking ‘‘Service’’ 
and inserting ‘‘service’’. 
(214) Section 3306(u) is amended by striking ‘‘25 U.S.C. 
450b(e)’’ and inserting ‘‘25 U.S.C. 5304(e)’’. 
(215) Section 3306(v) is amended by striking ‘‘this part’’ 
and inserting ‘‘this section’’. 
(216) Section 3309(d) is amended by striking ‘‘25 U.S.C. 
450b(e)’’ and inserting ‘‘25 U.S.C. 5304(e)’’. 
(217)(A) Paragraphs (1), (2), (3), (4)(B), (5), (6), (8)(A)(ii), 
(8)(B), (8)(D), (9), (10)(B), (11), (12)(A), (12)(B), (12)(C), (13), 
(14), and (15) of section 3401(a) are each amended by striking 
‘‘; or’’ at the end and inserting a comma. 
(B) Paragraphs (4)(A), (8)(A)(i), (8)(C), (10)(A), (12)(D), and 
(22) of section 3401(a) are each amended by striking ‘‘; or’’ 
at the end and inserting ‘‘, or’’. 
(C) Section 3401(a)(12)(E) is amended by striking ‘‘, or’’ 
at the end and inserting a comma. 
(D) Paragraphs (16)(A), (16)(B), (17), (18), (19), (20), and 
(21) of section 3401(a) are each amended by striking the semi-
colon at the end and inserting a comma. 
(218) Section 3509(d)(1)(C) is amended by striking ‘‘sec-
tions’’ and inserting ‘‘section’’. 
(219) Section 4051(a)(3) is amended by striking ‘‘Secretary.’’ 
and inserting ‘‘Secretary).’’. 
(220) Section 4104(a)(1) is amended by striking ‘‘section’’ 
and inserting ‘‘sections’’. 
(221) Section 4221(a) is amended by striking ‘‘section 4051,’’ 
and inserting ‘‘section 4051’’. 
(222) The item relating to part III in the table of parts 
for subchapter C of chapter 33 is amended by striking ‘‘relating’’ 
and inserting ‘‘applicable’’. 
(223) Section 4612(e)(2)(B)(ii)(I) is amended by striking 
‘‘tranferred’’ and inserting ‘‘transferred’’. 
(224) Section 4958(f)(1)(D) is amended by striking the 
period at the end and inserting a comma.
H. R. 1625—848 
(225) Section 4971(b) is amended by striking ‘‘minimum 
required contribution,’’ and all that follows through ‘‘whichever 
is applicable’’ and inserting the following: ‘‘minimum required 
contribution, accumulated funding deficiency, or CSEC accumu-
lated funding deficiency, whichever is applicable’’. 
(226) Section 4971(c)(3) is amended by striking ‘‘applicable 
and’’ and inserting ‘‘applicable, and’’. 
(227) Section 4971(f) is amended by striking ‘‘applicable 
for’’ and inserting ‘‘applicable, for’’. 
(228) Section 4971(g)(4)(C)(ii) is amended by striking ‘‘sec-
tion 432(i)(9)’’ and inserting ‘‘section 432(j)(9)’’. 
(229) Section 4975(d)(3) is amended by striking ‘‘an lever-
aged’’ and inserting ‘‘a leveraged’’. 
(230) Section 4975(d)(17) is amended by striking ‘‘Any’’ 
and inserting ‘‘any’’. 
(231) Section 4975(d)(21) is amended by striking ‘‘person 
person’’ and inserting ‘‘person’’. 
(232) Section 4975(f)(8)(C)(iv)(II) is amended by inserting 
‘‘subsection’’ before ‘‘(d)(17)(A)(ii)’’. 
(233) Section 4975(f)(8)(F)(i)(I) is amended by striking 
‘‘adviser,’’ and inserting ‘‘adviser’’. 
(234) Section 4975(f)(8)(F)(i)(V) is amended by inserting 
‘‘of’’ before ‘‘the manner’’. 
(235) Section 4980B(f)(1) is amended by striking ‘‘section 
2162 of the Public Health Service Act’’ and inserting ‘‘section 
1928(h)(6) of the Social Security Act (42 U.S.C. 1396s(h)(6))’’. 
(236) Section 4980B(f)(5)(C)(iii) is amended by striking ‘‘sec-
tion 2701(c)(2)’’ and inserting ‘‘section 2704(c)(2)’’. 
(237) Section 4980I(b)(3)(C)(iv) is amended by striking the 
comma at the end and inserting a period. 
(238) Section 4980I(b)(3)(C)(v) is amended by striking ‘‘for 
for’’ and inserting ‘‘for’’. 
(239) Section 5054(a)(3)(B) is amended by striking ‘‘sec-
tions’’ and inserting ‘‘section’’. 
(240) Section 5066(d) is amended by striking ‘‘section 
5001(a)(5)’’ and inserting ‘‘section 5001(a)(4)’’. 
(241) The item relating to subpart C in the table of subparts 
for part II of subchapter A of chapter 51 is amended to read 
as follows: 
‘‘SUBPART C. RECORDKEEPING AND REGISTRATION BY DEALERS’’. 
(242) The item relating to section 5178 in the table of 
sections for subchapter B of chapter 51 is amended to read 
as follows: 
‘‘Sec. 5178. Premises of distilled spirits plants.’’. 
(243) Section 5182 is amended by striking ‘‘section 5112’’ 
and inserting ‘‘section 5121’’. 
(244) Section 5273(e)(2) is amended by striking ‘‘section 
5001(a)(6)’’ and inserting ‘‘section 5001(a)(5)’’. 
(245) Section 5314(a)(2) is amended by striking ‘‘section 
5001(a)(10)’’ and inserting ‘‘section 5001(a)(9)’’. 
(246) Section 5392(f) is amended by striking ‘‘section 
17(a)(5)’’ and inserting ‘‘section 117(a)(5)’’. 
(247) Section 5512 is amended by striking ‘‘section 
5001(a)(7)’’ and inserting ‘‘section 5001(a)(6)’’.
H. R. 1625—849 
(248) Section 5601(a)(15) is amended by striking ‘‘With-
draws,’’ and inserting ‘‘withdraws,’’. 
(249) The heading of section 5603 is amended by inserting 
a comma after ‘‘returns’’. 
(250) 
Section 
5701(e) 
is 
amended 
by 
striking 
‘‘manufacturered’’ and inserting ‘‘manufactured’’. 
(251) The item relating to section 5847 in the table of 
sections for part I of subchapter B of chapter 53 is amended 
to read as follows: 
‘‘Sec. 5847. Effect on other laws.’’. 
(252) Section 5847 is amended by striking ‘‘section 414 
of the Mutual Security Act of 1954’’ and inserting ‘‘section 
38 of the Arms Export Control Act (22 U.S.C. 2778)’’. 
(253) The item relating to section 5852 in the table of 
sections for part II of subchapter B of chapter 53 is amended 
to read as follows: 
‘‘Sec. 5852. General transfer and making tax exemption.’’. 
(254) The item relating to section 5853 in the table of 
sections for part II of subchapter B of chapter 53 is amended 
to read as follows: 
‘‘Sec. 5853. Transfer and making tax exemption available to certain governmental 
entities.’’. 
(255) Section 6012(a)(6) is amended by striking ‘‘and’’ at 
the end. 
(256) Section 6012(a)(7) is amended by striking the period 
at the end and inserting ‘‘; and’’. 
(257) Section 6012(a)(8) is amended by striking ‘‘section 
63(c)(2)(D).’’ and inserting ‘‘section 63(c)(2)(C);’’. 
(258) Section 6033(b)(15) is amended by striking the period 
at the end and inserting ‘‘, and’’. 
(259) Section 6039(d)(2) is amended to read as follows: 
‘‘(2) the term ‘employee stock purchase plan’, see section 
423(b).’’. 
(260) 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 6041 the following new item: 
‘‘Sec. 6041A. Returns regarding payments of remuneration for services and direct 
sales.’’. 
(261) The item relating to section 6050I in the table of 
sections for subpart B of part III of subchapter A of chapter 
61 is amended to read as follows: 
‘‘Sec. 6050I. Returns relating to cash received in trade or business, etc.’’. 
(262) The item relating to section 6050W in the table 
of sections for subpart B of part III of subchapter A of chapter 
61 is amended to read as follows: 
‘‘Sec. 6050W. Returns relating to payments made in settlement of payment card 
and third party network transactions.’’. 
(263) Section 6050H(h)(3)(B)(i) is amended by striking 
‘‘Rural Housing Administration’’ and inserting ‘‘Rural Housing 
Service’’.
H. R. 1625—850 
(264) Section 6058(e) is amended by striking paragraph 
(1) and by redesignating paragraphs (2) and (3) as paragraphs 
(1) and (2), respectively. 
(265) Section 6059(b)(3)(B) is amended— 
(A) by striking ‘‘the requirements’’ and inserting ‘‘that 
the requirements’’, and 
(B) by striking the period at the end and inserting 
a comma. 
(266) Section 6091(b)(2)(B)(ii) is amended by striking ‘‘and’’ 
at the end. 
(267) Section 6103(l)(7) is amended by striking ‘‘OF 1977’’ 
in the heading thereof. 
(268) Section 6103(l)(10)(A) is amended by striking ‘‘request 
made under subsection (f)(5)’’ and inserting ‘‘notice submitted 
under subsection (f)(5)(C)’’. 
(269) Section 6103(l)(10) is amended by striking so much 
of subparagraph (B) as precedes ‘‘Any’’ and inserting the fol-
lowing: 
‘‘(B) RESTRICTION
ON
USE
OF
DISCLOSED
INFORMA-
TION.—(i)’’. 
(270) Section 6103(l)(16)(A) is amended by striking ‘‘sub-
section 6103(b)(6)’’ and inserting ‘‘section 6103(b)(6)’’. 
(271) Section 6103(p)(3)(A) is amended by striking ‘‘sub-
sections’’ and inserting ‘‘subsection’’. 
(272) Section 6103(p)(3)(C)(ii) is amended by striking the 
comma at the end and inserting a period. 
(273) Section 6103(p)(4) is amended by striking ‘‘7(A)(ii)’’ 
in the matter preceding subparagraph (A) and inserting 
‘‘(7)(A)(ii)’’. 
(274) Section 6103(p)(4)(F)(ii) is amended— 
(A) by striking ‘‘subsections’’ and inserting ‘‘subsection’’, 
and 
(B) by striking ‘‘subsection (l)(21),,,’’ and inserting ‘‘sub-
section (l)(21),’’. 
(275) Section 6103(p)(4) is amended by striking ‘‘subsection 
(l)(21),,’’ both places it appears in the flush matter at the 
end and inserting ‘‘subsection (l)(21),’’. 
(276) Section 6109(f) is amended by striking ‘‘OF 1977’’ 
in the heading thereof. 
(277) Section 6213(g)(2)(O) is amended by adding a comma 
at the end. 
(278) Section 6213(g)(2)(P) is amended— 
(A) by striking ‘‘section 24(h)(2)’’ and inserting ‘‘section 
24(g)(2)’’, and 
(B) by striking ‘‘subsection (h)(1)’’ and inserting ‘‘sub-
section (g)(1)’’. 
(279) Section 6302(e)(2)(A) is amended by striking ‘‘sec-
tions’’ and inserting ‘‘section’’. 
(280) Section 6311(d)(3)(D) is amended— 
(A) by striking ‘‘section 103(f)’’ and inserting ‘‘section 
103(g)’’, and 
(B) by striking ‘‘1602(f)’’ and inserting ‘‘1602(g)’’. 
(281) Section 6330(c) is amended by striking ‘‘subsection 
(d)(2)(B)’’ in the last sentence and inserting ‘‘subsection 
(d)(3)(B)’’. 
(282) Section 6330(d)(2) is amended by striking ‘‘, and’’ 
at the end and inserting a period.
H. R. 1625—851 
(283) Section 6334(a)(10)(A) is amended by striking ‘‘V,,’’ 
and inserting ‘‘V,’’. 
(284) Section 6342(a) is amended by striking ‘‘subsection 
(c)(2)’’ and inserting ‘‘subsection (d)(2)’’. 
(285) Section 6402(a) is amended by striking ‘‘(f) refund’’ 
and inserting ‘‘(f), refund’’. 
(286) Section 6402(c) is amended by striking ‘‘of of’’ and 
inserting ‘‘of’’. 
(287) Section 6402(d)(2) is amended by striking ‘‘section 
402(a)(26) of the Social Security Act’’ and inserting ‘‘section 
408(a)(3) of the Social Security Act (42 U.S.C. 608(a)(3))’’. 
(288) Section 6404(g)(2)(E) is amended by striking ‘‘section 
6664(d)(2)(A)’’ and inserting ‘‘section 6664(d)(3)(A)’’. 
(289) Section 6420(i)(4) is amended by striking ‘‘State and’’ 
and inserting ‘‘State (and’’. 
(290) Section 6421(c) is amended by striking ‘‘(4) (5)’’ and 
inserting ‘‘(4), (5)’’. 
(291) Section 6421(j)(3) is amended by striking ‘‘State and’’ 
and inserting ‘‘State (and’’. 
(292) Section 6422 is amended— 
(A) by striking paragraph (7), 
(B) by redesignating paragraphs (8) through (12) as 
paragraphs (7) through (11), respectively, and 
(C) by striking ‘‘for credit’’ in paragraph (10) as so 
redesignated and inserting ‘‘For credit’’. 
(293) Section 6425(c)(1)(A) is amended by striking ‘‘The 
sum’’ and inserting ‘‘the sum’’. 
(294) Section 6426(b)(2)(A)(ii) is amended by striking 
‘‘cents..’’ and inserting ‘‘cents.’’. 
(295) Section 6501(m) is amended by striking ‘‘any election’’ 
and all that follows through ‘‘(or any’’ and inserting the fol-
lowing: ‘‘any election under section 30B(h)(9), 30C(e)(4), 
30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) 
(or any’’. 
(296) Section 6503(a)(1) is amended by striking ‘‘section 
6230(a)).’’ and inserting ‘‘section 6230(a))’’. 
(297) Section 6612(c) is amended— 
(A) by inserting ‘‘sections’’ before ‘‘2014(e)’’, and 
(B) by striking ‘‘and 6420’’ and inserting ‘‘6420’’. 
(298) The item relating to section 6651 in the table of 
sections for part I of subchapter A of chapter 68 is amended 
to read as follows: 
‘‘Sec. 6651. Failure to file tax return or to pay tax.’’. 
(299) Each of the following sections are amended by 
inserting ‘‘an amount equal to’’ after ‘‘increased by’’ and by 
inserting ‘‘for the calendar year’’ after ‘‘section 1(f)(3)’’: 
(A) Section 6651(i). 
(B) Section 6652(c)(7)(A). 
(C) Section 6695(h)(1). 
(D) Section 6698(e)(1). 
(E) Section 6699(e)(1). 
(F) Section 6721(f)(1). 
(G) Section 6722(f)(1). 
(300) Section 6652(e) is amended by striking ‘‘section 
6724(d)(2)(Y)’’ in the last sentence and inserting ‘‘section 
6724(d)(2)(AA)’’.
H. R. 1625—852 
(301) Section 6654(a) is amended by striking ‘‘chapter 1 
the tax’’ and inserting ‘‘chapter 1, the tax’’. 
(302) Section 6654(f)(3) is amended by striking ‘‘taxes’’ and 
inserting ‘‘tax’’. 
(303) Section 6662(d)(3) is amended by striking ‘‘section 
6664(d)(2)’’ and inserting ‘‘section 6664(d)(3)’’. 
(304) Section 6662 is amended by moving subsection (i) 
before subsection (j). 
(305) The heading of section 6676(c) is amended by striking 
‘‘REASONABLE BASIS’’ and inserting ‘‘REASONABLE CAUSE’’. 
(306) The item relating to section 6684 in the table of 
sections for part I of subchapter B of chapter 68 is amended 
to read as follows: 
‘‘Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42.’’. 
(307) The item relating to section 6686 in the table of 
sections for part I of subchapter B of chapter 68 is amended 
to read as follows: 
‘‘Sec. 6686. Failure to file returns or supply information by DISC or former FSC.’’. 
(308) Section 6679(a)(1) is amended by striking ‘‘section 
6046 and 6046A’’ and inserting ‘‘section 6046 or 6046A’’. 
(309) Section 6695(h)(2) is amended by striking ‘‘subpara-
graph (A)’’ and inserting ‘‘paragraph (1)’’. 
(310) Section 6695(h)(2)(B) is amended by striking ‘‘clause 
(i)’’ and inserting ‘‘subparagraph (A)’’. 
(311) Section 6696(a) is amended by striking ‘‘section 6694,’’ 
and inserting ‘‘sections 6694,’’. 
(312) Section 6696(d)(1) is amended by striking ‘‘section 
6695,’’ and inserting ‘‘6695,’’. 
(313) Section 6698(b)(2) is amended by adding a period 
at the end. 
(314) Section 6700(a) is amended by striking ‘‘the $1,000’’ 
and inserting ‘‘$1,000’’. 
(315) Section 6724(d)(1)(B)(xx) is amended by striking ‘‘or’’ 
at the end. 
(316) Section 6724(d)(1)(B)(xxi) is amended by striking 
‘‘and’’ at the end. 
(317) Section 6724(d)(1) is amended by striking ‘‘Such term 
also includes’’ and inserting the following: 
‘‘Such term also includes’’. 
(318) Section 6724(d)(2)(F) is amended by striking the 
period at the end and inserting a comma. 
(319) Section 6724(d)(2)(M) is amended by striking ‘‘(h)(2) 
relating’’ and inserting ‘‘(h)(2) (relating’’. 
(320) Section 6724(d)(2)(DD) is amended by adding a 
comma at the end. 
(321) Section 6863(a) is amended by striking ‘‘6852,,’’ and 
inserting ‘‘6852,’’. 
(322) Section 6901(a)(1)(B) is amended by striking ‘‘Code 
in’’ and inserting ‘‘Code, in’’. 
(323) Section 7275(b)(2) is amended by striking ‘‘taxes, 
shall’’ and inserting ‘‘taxes,’’. 
(324) Section 7421(b)(2) is amended by striking ‘‘Code in’’ 
and inserting ‘‘Code, in’’. 
(325)(A) Subsections (e) and (i) of section 7422 and sections 
3121(b)(5)(E), 6110(j)(1)(B), 7428(a), and 7430(c)(6) are each
H. R. 1625—853 
amended by striking ‘‘United States Claims Court’’ and 
inserting ‘‘United States Court of Federal Claims’’. 
(B) Subsections (a), (b), and (c)(1)(C)(iii) of section 7428 
are each amended by striking ‘‘Claims Court’’ and inserting 
‘‘Court of Federal Claims’’. 
(C) The heading of section 4961(c)(1) is amended by striking 
‘‘UNITED STATES CLAIMS COURT’’ and inserting ‘‘UNITED STATES 
COURT OF FEDERAL CLAIMS’’. 
(D) Section 6672(c)(2) is amended by striking ‘‘Court of 
Claims’’ and inserting ‘‘Court of Federal Claims’’. 
(326) The item relating to section 7448 in the table of 
sections for part I of subchapter C of chapter 76 is amended 
to read as follows: 
‘‘Sec. 7448. Annuities to surviving spouses and dependent children of judges and 
special trial judges.’’. 
(327) Section 7448(j)(1)(A) is amended by striking ‘‘Code,),’’ 
and inserting ‘‘Code),’’. 
(328) Section 7448(m) is amended by striking ‘‘Code,’’ and 
inserting ‘‘Code),’’. 
(329) Section 7454(b) is amended by striking ‘‘4955),,’’ and 
inserting ‘‘4955),’’. 
(330) Section 7654(d)(1) is amended by striking ‘‘50 App. 
U.S.C. 501 et seq.’’ and inserting ‘‘50 U.S.C. 3901 et seq.’’. 
(331) Section 7701(a)(36)(B) is amended by striking ‘‘an 
‘tax’’ and inserting ‘‘a ‘tax’’. 
(332) Section 7701(e)(5)(B) is amended by striking 
‘‘Reconcilation’’ and inserting ‘‘Reconciliation’’. 
(333) Section 7801(a)(2)(B) is amended— 
(A) by striking ‘‘this Act’’ and inserting ‘‘the Homeland 
Security Act of 2002’’, and 
(B) by striking ‘‘effective date of the Homeland Security 
Act of 2002’’ and inserting ‘‘effective date of such Act’’. 
(334) Section 7809(c)(1) is amended by striking ‘‘Work’’ 
and inserting ‘‘work’’. 
(335) Section 7851(a)(1)(A) is amended by striking ‘‘, 4’’. 
(336) Section 7851(a)(1)(B) is amended by striking ‘‘Chap-
ters 3 and 5’’ and inserting ‘‘Chapter 3’’. 
(337) Section 7871(c)(3)(D)(ii)(II) is amended by striking 
‘‘calender’’ and inserting ‘‘calendar’’. 
(338) Section 9003(b)(2) is amended by striking ‘‘section 
9006(d)’’ and inserting ‘‘section 9006(c)’’. 
(339) Section 9011(b)(1) is amended by striking ‘‘contrue’’ 
and inserting ‘‘construe’’. 
(340) Section 9502(d)(2) is amended by striking ‘‘farms,’’ 
and inserting ‘‘farms),’’. 
(341) Section 9503(c)(5) is amended by striking ‘‘and before 
October 1, 2011,’’. 
(342) Section 9508(c)(1) is amended by striking ‘‘the Public’’ 
and inserting ‘‘Public’’. 
(343) Section 9701(a)(4) is amended by striking ‘‘section 
9713A’’ and inserting ‘‘section 9712’’. 
(344) Section 9704(d)(2)(B) is amended by striking ‘‘1232)),’’ 
and inserting ‘‘1232),’’. 
(345) Section 9705(b)(1) is amended by striking ‘‘1232(h)’’ 
and inserting ‘‘1232’’.
H. R. 1625—854 
(346) Section 9705(b)(2) is amended by striking ‘‘Acts’’ and 
inserting ‘‘Act’’. 
(347) Section 9711(c)(4)(B) is amended by striking ‘‘para-
graph (4)(C)’’ and inserting ‘‘paragraph (3)(C)’’. 
(348) Section 9712(a)(4)(A) is amended by inserting ‘‘section 
402 of’’ after ‘‘subsections (h) and (i) of’’. 
(349) Section 9812(a)(3)(B)(i) is amended by striking the 
comma at the end and inserting a period. 
(350) Section 302 of division P of the Consolidated Appro-
priations Act, 2016 is amended— 
(A) in subsection (a), by inserting ‘‘of the Internal Rev-
enue Code of 1986’’ after ‘‘section 48(a)(5)(C)’’, and 
(B) in subsection (b), by inserting ‘‘of such Code’’ after 
‘‘section 48(a)’’. 
(351) Section 32103(a) of the Fixing America’s Surface 
Transportation Act is amended by striking ‘‘section 52106’’ and 
inserting ‘‘section 32102’’. 
(352) Section 7518(i) is amended— 
(A) by striking ‘‘section 607(k) of the Merchant Marine 
Act, 1936’’ and inserting ‘‘chapter 535 of title 46, United 
States Code,’’, and 
(B) by striking ‘‘such section 607(k)’’ and inserting 
‘‘such chapter’’. 
(b) GENERAL DEADWOOD-RELATED PROVISIONS.— 
(1) Section 25A(c)(1) is amended by striking ‘‘($5,000 in 
the case of taxable years beginning before January 1, 2003)’’. 
(2) Section 26(b)(2) is amended by striking subparagraph 
(P). 
(3) Section 30C(e) is amended by striking paragraph (6) 
and redesignating paragraph (7) as paragraph (6). 
(4) Section 32(l) is amended by striking ‘‘, and any payment 
made to such individual (or such spouse) by an employer under 
section 3507,’’. 
(5)(A) Section 38(c)(5) is amended— 
(i) by striking all that precedes subparagraph (C) 
thereof and inserting the following: 
‘‘(5) RULES RELATED TO ELIGIBLE SMALL BUSINESSES.—’’, 
(ii) by redesignating subparagraphs (C) and (D) as 
subparagraphs (A) and (B), respectively, and 
(iii) by amending subparagraph (B) (as so redesignated) 
to read as follows: 
‘‘(B) TREATMENT
OF
PARTNERS
AND
S
CORPORATION 
SHAREHOLDERS.—For purposes of paragraph (4)(B)(ii), any 
credit determined under section 41 with respect to a part-
nership or S corporation shall not be treated as a specified 
credit by any partner or shareholder unless such partner 
or shareholder meets the gross receipts test under subpara-
graph (A) for the taxable year in which such credit is 
treated as a current year business credit.’’. 
(B) Section 38(c)(2)(A)(ii)(II) is amended by striking ‘‘the 
eligible small business credits,’’. 
(C) Section 38(c)(4)(A)(ii)(II) is amended by striking ‘‘the 
eligible small business credits and’’. 
(D) Section 38(c)(4)(B)(ii) is amended by striking ‘‘(as 
defined in paragraph (5)(C), after application of rules similar 
to the rules of paragraph (5)(D))’’ and inserting ‘‘(as defined
H. R. 1625—855 
in paragraph (5)(A) after application of the rules of paragraph 
(5)(B))’’. 
(E) Section 39(a) is amended by striking paragraph (4). 
(F) Section 39(a)(3)(A) is amended by striking ‘‘or the 
eligible small business credits’’. 
(6) Section 41(c)(4)(A), as amended by the preceding provi-
sions of this Act, is amended by striking ‘‘(12 percent in the 
case of taxable years ending before January 1, 2009)’’. 
(7) Section 56(b)(1)(E) is amended by striking the last sen-
tence. 
(8) Section 56(d)(1)(A)(ii)(I) is amended by inserting ‘‘(as 
in effect before its repeal by the Tax Increase Prevention Act 
of 2014)’’ after ‘‘section 172(b)(1)(H)’’. 
(9) Section 126(a) is amended by striking paragraph (7) 
and by redesignating paragraphs (8) and (9) as paragraphs 
(7) and (8), respectively. 
(10)(A) Section 139(c)(2) is amended by striking ‘‘section 
165(h)(3)(C)(i)’’ and inserting ‘‘section 165(i)(5)(A)’’. 
(B) Section 7508A(a) is amended by striking ‘‘section 
165(h)(3)(C)(i)’’ and inserting ‘‘section 165(i)(5)(A)’’. 
(11) Section 140(a) is amended by striking paragraph (2) 
and by redesignating paragraphs (3) through (6) as paragraphs 
(2) through (5), respectively. 
(12) Section 163(d)(4) is amended by striking subparagraph 
(E). 
(13)(A) Section 168 is amended by striking subsection (n). 
(B) The amendment made by this paragraph shall not 
apply to property placed in service before the date of the enact-
ment of this Act. 
(14) Section 170(e)(3) is amended by striking subparagraph 
(D) and redesignating subparagraph (E) as subparagraph (D). 
(15)(A) Section 179 is amended by striking subsection (e) 
and redesignating subsection (f) as subsection (e). 
(B) Section 179(d)(1)(B)(ii) is amended by striking ‘‘sub-
section (f)’’ and inserting ‘‘subsection (e)’’. 
(C) The amendments made by this paragraph shall not 
apply to property placed in service before the date of the enact-
ment of this Act. 
(16) Section 196(d) is amended— 
(A) by striking ‘‘in the case of—’’ and all that follows 
and inserting ‘‘in the case of the investment credit deter-
mined under section 46 (other than the rehabilitation 
credit).’’, and 
(B) by striking ‘‘AND RESEARCH CREDIT’’ in the heading 
thereof. 
(17) Section 246A(b)(1) is amended by striking ‘‘without 
regard to section 243(d)(4)’’. 
(18) Section 381(c)(16) is amended by striking the second 
sentence. 
(19) Section 411(a)(3)(F)(i) is amended by striking ‘‘under 
section 418D or’’. 
(20) Section 415(g) is amended by striking ‘‘subsection 
(f)(3)’’ and inserting ‘‘subsection (f)(2)’’. 
(21)(A) Section 419(e)(3)(A) is amended by striking ‘‘(17), 
or (20)’’ and inserting ‘‘or (17)’’. 
(B) Section 419A(g)(1) is amended by striking ‘‘(17), or 
(20)’’ and inserting ‘‘or (17)’’.
H. R. 1625—856 
(C) Section 419A(g)(2) is amended by striking ‘‘(17), or 
(20)’’ and inserting ‘‘or (17)’’. 
(D) Section 505 is amended— 
(i) in the heading thereof, by striking ‘‘paragraph (9), (17), 
or (20)’’ and inserting ‘‘paragraph (9) or (17)’’, 
(ii) in the heading of subsection (a), by striking ‘‘PARA-
GRAPH (9) OR (20) OF SECTION 501(c)’’ and inserting ‘‘SEC-
TION 501(c)(9)’’, 
(iii) in subsection (a)(1), by striking ‘‘paragraph (9) 
or (20) of subsection (c) of section 501’’ and inserting ‘‘sec-
tion 501(c)(9)’’, and 
(iv) in subsection (c)(1), by striking ‘‘paragraph (9), 
(17), or (20)’’ and inserting ‘‘paragraph (9) or (17)’’. 
(E) Subparagraphs (A), (C), and (D) of section 512(a)(3) 
are each amended in the text thereof by striking ‘‘(17), or 
(20)’’ and inserting ‘‘or (17)’’. 
(F) Subparagraphs (B)(ii) and (E) of section 512(a)(3) are 
each amended in the text thereof by striking ‘‘, (17), or (20)’’ 
and inserting ‘‘or (17)’’. 
(G) The heading of section 512(a)(3) is amended by striking 
‘‘(17), OR (20)’’ and inserting ‘‘OR (17)’’. 
(H) The heading of section 512(a)(3)(E) is amended by 
striking ‘‘, (17), OR (20)’’ and inserting ‘‘OR (17)’’. 
(I) The item relating to section 505 in the table of sections 
for part I of subchapter F of chapter 1 is amended to read 
as follows: 
‘‘Sec. 505. Additional requirements for organizations described in paragraph (9) or 
(17) of section 501(c).’’. 
(22) Section 501(p)(4) is amended by striking ‘‘, 556(b)(2)’’. 
(23) Section 530(b)(3) is amended— 
(A) by striking ‘‘(as defined in section 170(e)(6)(F)(i))’’ 
in subparagraph (A)(iii), and 
(B) by adding at the end the following new subpara-
graph: 
‘‘(C) COMPUTER
TECHNOLOGY
OR
EQUIPMENT.—The 
term ‘computer technology or equipment’ means computer 
software (as defined by section 197(e)(3)(B)), computer or 
peripheral equipment (as defined by section 168(i)(2)(B)), 
and fiber optic cable related to computer use.’’. 
(24) Section 593(b)(2)(D)(iv) is amended by striking ‘‘(deter-
mined without regard to section 596)’’. 
(25) Section 597(c)(1) is amended by striking ‘‘or section 
21A of the Federal Home Loan Bank Act’’. 
(26) Section 613A(c)(6) is amended by striking subpara-
graph (H). 
(27) Section 664(g)(3)(E) is amended by striking ‘‘limitations 
under sections 415(c) and (e)’’ and inserting ‘‘limitation under 
section 415(c)’’. 
(28) Section 856(m) is amended by striking paragraph (6). 
(29) Section 871(a)(3) is amended by striking the last sen-
tence thereof. 
(30) Section 992(d) is amended by striking paragraph (6), 
by inserting ‘‘or’’ at the end of paragraph (5), and by redesig-
nating paragraph (7) as paragraph (6). 
(31) Section 1245(a)(3)(C) is amended by striking ‘‘, 185’’.
H. R. 1625—857 
(32)(A) Section 1252(a)(1) is amended by striking ‘‘during 
a taxable year beginning’’. 
(B) Section 1252(a)(1)(A) is amended— 
(i) by striking ‘‘sections’’ and inserting ‘‘section’’, and 
(ii) by striking ‘‘and 182’’ and all that follows through 
‘‘for expenditures’’ and inserting ‘‘for expenditures’’. 
(C) Section 1252(a)(2) is amended— 
(i) by striking ‘‘sections’’ and inserting ‘‘section’’, and 
(ii) by striking ‘‘or 182’’ and all that follows and 
inserting a period. 
(33) Section 1374(d)(2)(B) is amended by striking the last 
sentence. 
(34) Section 3111 is amended by striking subsection (d). 
(35) Section 3127(b)(3) is amended by striking ‘‘or 222(b)’’. 
(36) Section 3221 is amended by striking subsection (c) 
and by redesignating subsection (d) as subsection (c). 
(37) Section 3301 is amended by striking ‘‘equal to—’’ and 
all that follows and inserting ‘‘equal to 6 percent of the total 
wages (as defined in section 3306(b)) paid by such employer 
during the calendar year with respect to employment (as 
defined in section 3306(c)).’’. 
(38) Section 3302(c)(2) is amended by striking the next 
to last sentence. 
(39) Section 3302(f)(2) is amended— 
(A) by striking ‘‘(or, for purposes of applying this 
subparagraph to taxable year 1983, September 30, 1981)’’ 
in subparagraph (D), and 
(B) by striking the last sentence. 
(40) Section 4042(b)(1) is amended by adding ‘‘and’’ at 
the end of subparagraph (A), by striking ‘‘, and’’ at the end 
of subparagraph (B) and inserting a period, and by striking 
subparagraph (C). 
(41) Section 4042(b)(2) is amended by striking subpara-
graph (C). 
(42) Section 4261(b)(1) is amended by striking ‘‘a tax in 
the amount’’ and all that follows and inserting ‘‘a tax in the 
amount of $3.00.’’. 
(43) Section 4481(d) is amended to read as follows: 
‘‘(d) ONE TAX LIABILITY PER PERIOD.—To the extent that the 
tax imposed by this section is paid with respect to any highway 
motor vehicle for any taxable period, no further tax shall be imposed 
by this section for such taxable period with respect to such vehicle.’’. 
(44) Section 4971(d) is amended by striking the last sen-
tence. 
(45) Section 6050G(a)(2) is amended by striking ‘‘(to the 
extent not previously taken into account under section 
72(d)(1))’’. 
(46) Section 6215(b) is amended by striking paragraph 
(5) and by redesignating paragraphs (6) and (7) as paragraphs 
(5) and (6), respectively. 
(47) Section 6601(b) is amended by striking paragraph 
(2) and by redesignating paragraphs (3) through (5) as para-
graphs (2) through (4), respectively. 
(48) Section 6654(d)(1)(C)(i) is amended by striking ‘‘by 
substituting’’ and all that follows and inserting ‘‘by substituting 
‘110 percent’ for ‘100 percent’.’’.
H. R. 1625—858 
(49) Section 6654(d)(1) is amended by striking subpara-
graph (D). 
(50) Part II of subchapter C of chapter 75 is amended 
by striking section 7326 (and by striking the item relating 
to such section in the table of sections for such part). 
(51) Section 7448(a)(5) is amended by striking ‘‘, whether 
or not performing judicial duties under section 7443B’’. 
(52) Section 7448(a)(6) is amended by striking ‘‘, and com-
pensation received under section 7443B’’. 
(53) Section 7448(d) is amended by striking ‘‘at 4 percent 
per annum to December 31, 1947, and 3 percent per annum 
thereafter’’ and inserting ‘‘at 3 percent per annum’’. 
(54) Section 7701(a)(19)(A) is amended by striking ‘‘either 
(i)’’ and all that follows through ‘‘(ii)’’. 
(55) Section 7701(a)(32)(A) is amended to read as follows: 
‘‘(A) is subject by law to supervision and examination 
by State or Federal authority having supervision over such 
institutions, and’’. 
(56) Section 8021 is amended by striking subsection (f). 
(57) Section 8022(3) is amended by striking subparagraph 
(C). 
(c) REPEAL OF CERTAIN OBSOLETE BOND PROVISIONS.— 
(1) CERTAIN RULES WITH RESPECT TO BONDS ISSUED BEFORE 
JULY 2, 1982.— 
(A) Section 1271 is amended— 
(i) by striking subsection (c) and by redesignating 
subsection (d) as subsection (c), and 
(ii) by striking ‘‘(and paragraph (2) of subsection 
(c))’’ in subsection (a)(2)(B). 
(B) Section 1272 is amended by striking subsection 
(b) and by redesignating subsections (c) and (d) as sub-
sections (b) and (c), respectively. 
(C) Section 163(e)(1) is amended by striking ‘‘In the 
case of any debt instrument issued after July 1, 1982, 
the portion of the original issue discount with respect to 
such debt instrument which is’’ and inserting ‘‘The portion 
of the original issue discount with respect to any debt 
instrument which is’’. 
(D) Section 1271(a)(2)(A)(ii) is amended by striking 
‘‘subsection (a)(7) or (b)(4) of section 1272’’ and inserting 
‘‘section 1272(a)(7)’’. 
(E) Section 1271(b)(1) is amended to read as follows: 
‘‘(1) IN
GENERAL.—This section shall not apply to any 
obligation issued by a natural person before June 9, 1997.’’. 
(F) Section 1272(a) is amended— 
(i) by striking ‘‘ON DEBT INSTRUMENTS ISSUED 
AFTER JULY 1, 1982,’’ in the heading, and 
(ii) by striking ‘‘issued after July 1, 1982’’ in para-
graph (1). 
(G) Section 1278(a)(4)(B) is amended by striking ‘‘or 
(b)(4)’’. 
(H) The amendments made by this paragraph shall 
apply to debt instruments issued on or after July 2, 1982. 
(2) CERTAIN RULES WITH RESPECT TO STRIPPED BONDS PUR-
CHASED BEFORE JULY 2, 1982.— 
(A) Section 1286, as amended by this section, is 
amended by striking subsection (c) and by redesignating
H. R. 1625—859 
subsections (d), (e), (f), and (g) as subsections (c), (d), (e), 
and (f), respectively. 
(B) Subsections (a) and (b) of section 1286 are each 
amended by striking ‘‘after July 1, 1982,’’. 
(C) Section 1286(d)(5), as redesignated by subpara-
graph (A), is amended by striking the last sentence. 
(D) Section 305(e)(7) is amended by striking ‘‘1286(f)’’ 
and inserting ‘‘1286(e)’’. 
(E) The amendments made by this paragraph shall 
apply to bonds purchased on or after July 2, 1982. 
(3) CERTAIN RULES WITH RESPECT TO OBLIGATIONS ISSUED 
BEFORE MARCH 2, 1984.— 
(A) Section 1272(a)(2) is amended by striking subpara-
graph (D) and by redesignating subparagraph (E) as 
subparagraph (D). 
(B) Section 163(e)(4) is amended to read as follows: 
‘‘(4) EXCEPTION.—This subsection shall not apply to any 
debt instrument described in section 1272(a)(2)(D) (relating 
to loans between natural persons).’’. 
(C) The amendments made by this paragraph shall 
apply to obligations issued on or after March 2, 1984. 
(d) DEADWOOD PROVISIONS INVOLVING REPEAL OF ONE OR MORE 
SECTIONS.— 
(1) PUERTO RICO ECONOMIC ACTIVITY CREDIT; PUERTO RICO 
AND POSSESSION TAX CREDIT.— 
(A) POSSESSION TAX CREDIT.—Section 27 is amended 
to read as follows: 
‘‘SEC. 27. TAXES OF FOREIGN COUNTRIES AND POSSESSIONS OF THE 
UNITED STATES. 
‘‘The amount of taxes imposed by foreign countries and posses-
sions of the United States shall be allowed as a credit against 
the tax imposed by this chapter to the extent provided in section 
901’’. 
(B) PUERTO RICO ECONOMIC ACTIVITY CREDIT.—Subpart 
C of part IV of subchapter A of chapter 1 is amended 
by striking section 30A (and by striking the item relating 
to such section in the table of sections for such subpart). 
(C) PUERTO RICO AND POSSESSION TAX CREDIT.—Sub-
part C of part III of subchapter N of chapter 1 is amended 
by striking section 936 (and by striking the item relating 
to such section in the table of sections for such subpart). 
(D) CONFORMING AMENDMENTS.— 
(i) The item relating to section 27 in the table 
of sections for subpart B of part IV of subchapter 
A of chapter 1 is amended to read as follows: 
‘‘Sec. 27. Taxes of foreign countries and possessions of the United States.’’. 
(ii) Sections 26(a)(1), 59(a)(1), 469(c)(3)(B), and 
469(d)(2)(A)(ii) are each amended by striking ‘‘27(a)’’ 
and inserting ‘‘27’’. 
(iii) Section 45C(d)(2) is amended— 
(I) by striking subparagraph (B), 
(II) by redesignating clauses (i) and (ii) of 
subparagraph (A) as subparagraphs (A) and (B), 
respectively, and moving such subparagraphs (as 
so redesignated) 2 ems to the left, and
H. R. 1625—876 
by the sponsor of the joint resolution (or a designee) 
and an opponent. A motion to reconsider the vote on 
passage of the joint resolution shall not be in order. 
‘‘(B) TREATMENT
OF
HOUSE
JOINT
RESOLUTION
IN 
SENATE.— 
‘‘(i) If, before the passage by the Senate of a joint 
resolution of disapproval, the Senate receives an iden-
tical joint resolution from the House of Representa-
tives, the following procedures shall apply: 
‘‘(I) That joint resolution shall not be referred 
to a committee. 
‘‘(II) With respect to that joint resolution— 
‘‘(aa) the procedure in the Senate shall 
be the same as if no joint resolution had been 
received from the House of Representatives; 
but 
‘‘(bb) the vote on passage shall be on the 
joint resolution from the House of Representa-
tives. 
‘‘(ii) If, following passage of a joint resolution of 
disapproval in the Senate, the Senate receives an iden-
tical joint resolution from the House of Representa-
tives, that joint resolution shall be placed on the appro-
priate Senate calendar. 
‘‘(iii) If a joint resolution of disapproval is received 
from the House, and no companion joint resolution 
has been introduced in the Senate, the Senate proce-
dures under this subsection shall apply to the House 
joint resolution. 
‘‘(C) APPLICATION TO REVENUE MEASURES.—The provi-
sions of this paragraph shall not apply in the House of 
Representatives to a joint resolution of disapproval that 
is a revenue measure. 
‘‘(8) RULES OF HOUSE OF REPRESENTATIVES AND SENATE.— 
This subsection is enacted by Congress— 
‘‘(A) as an exercise of the rulemaking power of the 
Senate and the House of Representatives, respectively, and 
as such is deemed a part of the rules of each House, 
respectively, and supersedes other rules only to the extent 
that it is inconsistent with such rules; and 
‘‘(B) with full recognition of the constitutional right 
of either House to change the rules (so far as relating 
to the procedure of that House) at any time, in the same 
manner, and to the same extent as in the case of any 
other rule of that House. 
‘‘(e) RENEWAL OF DETERMINATION.— 
‘‘(1) IN GENERAL.—The Attorney General, with the concur-
rence of the Secretary of State, shall review and may renew 
a determination under subsection (b) every 5 years. 
‘‘(2) REPORT.—Upon renewing a determination under sub-
section (b), the Attorney General shall file a report with the 
Committee on the Judiciary and the Committee on Foreign 
Relations of the Senate and the Committee on the Judiciary 
and the Committee on Foreign Affairs of the House of Rep-
resentatives describing— 
‘‘(A) the reasons for the renewal;