H. R. 2029—220 
SECURITIES AND EXCHANGE COMMISSION 
SALARIES AND EXPENSES 
For necessary expenses for the Securities and Exchange 
Commission, including services as authorized by 5 U.S.C. 3109, 
the rental of space (to include multiple year leases) in the District 
of Columbia and elsewhere, and not to exceed $3,500 for official 
reception and representation expenses, $1,605,000,000, to remain 
available until expended; of which not less than $11,315,971 shall 
be for the Office of Inspector General; of which not to exceed 
$75,000 shall be available for a permanent secretariat for the Inter-
national Organization of Securities Commissions; of which not to 
exceed $100,000 shall be available for expenses for consultations 
and meetings hosted by the Commission with foreign governmental 
and other regulatory officials, members of their delegations and 
staffs to exchange views concerning securities matters, such 
expenses to include necessary logistic and administrative expenses 
and the expenses of Commission staff and foreign invitees in attend-
ance including: (1) incidental expenses such as meals; (2) travel 
and transportation; and (3) related lodging or subsistence; and 
of which not less than $68,223,000 shall be for the Division of 
Economic and Risk Analysis: Provided, That fees and charges 
authorized by section 31 of the Securities Exchange Act of 1934 
(15 U.S.C. 78ee) shall be credited to this account as offsetting 
collections: Provided further, That not to exceed $1,605,000,000 
of such offsetting collections shall be available until expended for 
necessary expenses of this account: Provided further, That the total 
amount appropriated under this heading from the general fund 
for fiscal year 2016 shall be reduced as such offsetting fees are 
received so as to result in a final total fiscal year 2016 appropriation 
from the general fund estimated at not more than $0. 
SELECTIVE SERVICE SYSTEM 
SALARIES AND EXPENSES 
For necessary expenses of the Selective Service System, 
including expenses of attendance at meetings and of training for 
uniformed personnel assigned to the Selective Service System, as 
authorized by 5 U.S.C. 4101–4118 for civilian employees; hire of 
passenger motor vehicles; services as authorized by 5 U.S.C. 3109; 
and not to exceed $750 for official reception and representation 
expenses; $22,703,000: Provided, That during the current fiscal 
year, the President may exempt this appropriation from the provi-
sions of 31 U.S.C. 1341, whenever the President deems such action 
to be necessary in the interest of national defense: Provided further, 
That none of the funds appropriated by this Act may be expended 
for or in connection with the induction of any person into the 
Armed Forces of the United States. 
SMALL BUSINESS ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses, not otherwise provided for, of the Small 
Business Administration, including hire of passenger motor vehicles 
as authorized by sections 1343 and 1344 of title 31, United States
H. R. 2029—221 
Code, and not to exceed $3,500 for official reception and representa-
tion expenses, $268,000,000, of which not less than $12,000,000 
shall be available for examinations, reviews, and other lender over-
sight activities: Provided, That the Administrator is authorized 
to charge fees to cover the cost of publications developed by the 
Small Business Administration, and certain loan program activities, 
including fees authorized by section 5(b) of the Small Business 
Act: Provided further, That, notwithstanding 31 U.S.C. 3302, reve-
nues received from all such activities shall be credited to this 
account, to remain available until expended, for carrying out these 
purposes without further appropriations: Provided further, That 
the Small Business Administration may accept gifts in an amount 
not to exceed $4,000,000 and may co-sponsor activities, each in 
accordance with section 132(a) of division K of Public Law 108– 
447, during fiscal year 2016: Provided further, That $6,100,000 
shall be available for the Loan Modernization and Accounting 
System, to be available until September 30, 2017: Provided further, 
That $3,000,000 shall be for the Federal and State Technology 
Partnership Program under section 34 of the Small Business Act 
(15 U.S.C. 657d). 
ENTREPRENEURIAL DEVELOPMENT PROGRAMS 
For necessary expenses of programs supporting entrepreneurial 
and small business development, $231,100,000, to remain available 
until September 30, 2017: Provided, That $117,000,000 shall be 
available to fund grants for performance in fiscal year 2016 or 
fiscal year 2017 as authorized by section 21 of the Small Business 
Act: Provided further, That $25,000,000 shall be for marketing, 
management, and technical assistance under section 7(m) of the 
Small Business Act (15 U.S.C. 636(m)(4)) by intermediaries that 
make microloans under the microloan program: Provided further, 
That $18,000,000 shall be available for grants to States to carry 
out export programs that assist small business concerns authorized 
under section 1207 of Public Law 111–240. 
OFFICE OF INSPECTOR GENERAL 
For necessary expenses of the Office of Inspector General in 
carrying out the provisions of the Inspector General Act of 1978, 
$19,900,000. 
OFFICE OF ADVOCACY 
For necessary expenses of the Office of Advocacy in carrying 
out the provisions of title II of Public Law 94–305 (15 U.S.C. 
634a et seq.) and the Regulatory Flexibility Act of 1980 (5 U.S.C. 
601 et seq.), $9,120,000, to remain available until expended. 
BUSINESS LOANS PROGRAM ACCOUNT 
(INCLUDING TRANSFER OF FUNDS) 
For the cost of direct loans, $3,338,172, to remain available 
until expended: 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 subject 
to section 502 of the Congressional Budget Act of 1974, during
H. R. 2029—222 
fiscal year 2016 commitments to guarantee loans under section 
503 of the Small Business Investment Act of 1958 shall not exceed 
$7,500,000,000: Provided further, That during fiscal year 2016 
commitments for general business loans authorized under section 
7(a) of the Small Business Act shall not exceed $26,500,000,000 
for a combination of amortizing term loans and the aggregated 
maximum line of credit provided by revolving loans: Provided fur-
ther, That during fiscal year 2016 commitments for loans authorized 
under subparagraph (C) of section 502(7) of The Small Business 
Investment Act of 1958 (15 U.S.C. 696(7)) shall not exceed 
$7,500,000,000: Provided further, That during fiscal year 2016 
commitments to guarantee loans for debentures under section 303(b) 
of the Small Business Investment Act of 1958 shall not exceed 
$4,000,000,000: Provided further, That during fiscal year 2016, 
guarantees of trust certificates authorized by section 5(g) of the 
Small Business Act shall not exceed a principal amount of 
$12,000,000,000. In addition, for administrative expenses to carry 
out the direct and guaranteed loan programs, $152,725,828, which 
may be transferred to and merged with the appropriations for 
Salaries and Expenses. 
DISASTER LOANS PROGRAM ACCOUNT 
(INCLUDING TRANSFERS OF FUNDS) 
For administrative expenses to carry out the direct loan pro-
gram authorized by section 7(b) of the Small Business Act, 
$186,858,000, to be available until expended, of which $1,000,000 
is for the Office of Inspector General of the Small Business Adminis-
tration for audits and reviews of disaster loans and the disaster 
loan programs and shall be transferred to and merged with the 
appropriations for the Office of Inspector General; of which 
$176,858,000 is for direct administrative expenses of loan making 
and servicing to carry out the direct loan program, which may 
be transferred to and merged with the appropriations for Salaries 
and Expenses; and of which $9,000,000 is for indirect administrative 
expenses for the direct loan program, which may be transferred 
to and merged with the appropriations for Salaries and Expenses. 
ADMINISTRATIVE PROVISIONS—SMALL BUSINESS ADMINISTRATION 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 520. Not to exceed 5 percent of any appropriation made 
available for the current fiscal year for the Small Business Adminis-
tration in this Act may be transferred between such appropriations, 
but no such appropriation shall be increased by more than 10 
percent by any such transfers: Provided, That any transfer pursuant 
to this paragraph shall be treated as a reprogramming of funds 
under section 608 of this Act and shall not be available for obligation 
or expenditure except in compliance with the procedures set forth 
in that section. 
SEC. 521. (a) Subparagraph (C) of section 502(7) of the Small 
Business Investment Act of 1958 (15 U.S.C. 696(7)), as in effect 
on September 25, 2012, shall be in effect in any fiscal year during 
which the cost to the Federal Government of making guarantees 
under such subparagraph (C) and section 503 of the Small Business 
Investment Act of 1958 (15 U.S.C. 697) is zero, except that—
H. R. 2029—223 
(1) subclause (I)(bb) and subclause (II) of clause (iv) of 
such subparagraph (C) shall not be in effect; 
(2) unless, upon application by a development company 
and after determining that the refinance loan is needed for 
good cause, the Administrator of the Small Business Adminis-
tration waives this paragraph, a development company shall 
limit its financings under section 502 of the Small Business 
Investment Act of 1958 (15 U.S.C. 696) so that, during any 
fiscal year, new financings under such subparagraph (C) shall 
not exceed 50 percent of the dollars loaned under title V of 
the Small Business Investment Act of 1958 (15 U.S.C. 695 
et seq.) during the previous fiscal year; and 
(3) clause (iv)(I)(aa) of such subparagraph (C) shall be 
applied by substituting ‘‘job creation and retention’’ for ‘‘job 
creation’’. 
(b) Section 303(b)(2)(B) of the Small Business Investment Act 
of 
1958 
(15 
U.S.C. 
683(b)(2)(B)) 
is 
amended 
by 
striking 
‘‘$225,000,000’’ and inserting ‘‘$350,000,000’’. 
UNITED STATES POSTAL SERVICE 
PAYMENT TO THE POSTAL SERVICE FUND 
For payment to the Postal Service Fund for revenue forgone 
on free and reduced rate mail, pursuant to subsections (c) and 
(d) of section 2401 of title 39, United States Code, $55,075,000: 
Provided, That mail for overseas voting and mail for the blind 
shall continue to be free: Provided further, That 6-day delivery 
and rural delivery of mail shall continue at not less than the 
1983 level: Provided further, That none of the funds made available 
to the Postal Service by this Act shall be used to implement any 
rule, regulation, or policy of charging any officer or employee of 
any State or local child support enforcement agency, or any indi-
vidual participating in a State or local program of child support 
enforcement, a fee for information requested or provided concerning 
an address of a postal customer: Provided further, That none of 
the funds provided in this Act shall be used to consolidate or 
close small rural and other small post offices. 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Office of Inspector General in 
carrying out the provisions of the Inspector General Act of 1978, 
$248,600,000, to be derived by transfer from the Postal Service 
Fund and expended as authorized by section 603(b)(3) of the Postal 
Accountability and Enhancement Act (Public Law 109–435). 
UNITED STATES TAX COURT 
SALARIES AND EXPENSES 
For necessary expenses, including contract reporting and other 
services as authorized by 5 U.S.C. 3109, $51,300,000: Provided,
H. R. 2029—224 
That travel expenses of the judges shall be paid upon the written 
certificate of the judge. 
TITLE VI 
GENERAL PROVISIONS—THIS ACT 
(INCLUDING RESCISSION) 
SEC. 601. None of the funds in this Act shall be used for 
the planning or execution of any program to pay the expenses 
of, or otherwise compensate, non-Federal parties intervening in 
regulatory or adjudicatory proceedings funded in this Act. 
SEC. 602. None of the funds appropriated in this Act shall 
remain available for obligation beyond the current fiscal year, nor 
may any be transferred to other appropriations, unless expressly 
so provided herein. 
SEC. 603. The expenditure of any appropriation under this 
Act for any consulting service through procurement contract pursu-
ant to 5 U.S.C. 3109, shall be limited to those contracts where 
such expenditures are a matter of public record and available 
for public inspection, except where otherwise provided under 
existing law, or under existing Executive order issued pursuant 
to existing law. 
SEC. 604. None of the funds made available in this Act may 
be transferred to any department, agency, or instrumentality of 
the United States Government, except pursuant to a transfer made 
by, or transfer authority provided in, this Act or any other appro-
priations Act. 
SEC. 605. None of the funds made available by this Act shall 
be available for any activity or for paying the salary of any Govern-
ment employee where funding an activity or paying a salary to 
a Government employee would result in a decision, determination, 
rule, regulation, or policy that would prohibit the enforcement of 
section 307 of the Tariff Act of 1930 (19 U.S.C. 1307). 
SEC. 606. No funds appropriated pursuant to this Act may 
be expended by an entity unless the entity agrees that in expending 
the assistance the entity will comply with chapter 83 of title 41, 
United States Code. 
SEC. 607. No funds appropriated or otherwise made available 
under this Act shall be made available to any person or entity 
that has been convicted of violating chapter 83 of title 41, United 
States Code. 
SEC. 608. Except as otherwise provided in this Act, none of 
the funds provided in this Act, provided by previous appropriations 
Acts to the agencies or entities funded in this Act that remain 
available for obligation or expenditure in fiscal year 2016, or pro-
vided from any accounts in the Treasury derived by the collection 
of fees and available to the agencies funded by this Act, shall 
be available for obligation or expenditure through a reprogramming 
of funds that: (1) creates a new program; (2) eliminates a program, 
project, or activity; (3) increases funds or personnel for any program, 
project, or activity for which funds have been denied or restricted 
by the Congress; (4) proposes to use funds directed for a specific 
activity by the Committee on Appropriations of either the House 
of Representatives or the Senate for a different purpose; (5) aug-
ments existing programs, projects, or activities in excess of
H. R. 2029—225 
$5,000,000 or 10 percent, whichever is less; (6) reduces existing 
programs, projects, or activities by $5,000,000 or 10 percent, which-
ever is less; or (7) creates or reorganizes offices, programs, or 
activities unless prior approval is received from the Committees 
on Appropriations of the House of Representatives and the Senate: 
Provided, That prior to any significant reorganization or restruc-
turing of offices, programs, or activities, each agency or entity 
funded in this Act shall consult with the Committees on Appropria-
tions of the House of Representatives and the Senate: Provided 
further, That not later than 60 days after the date of enactment 
of this Act, each agency funded by this Act shall submit a report 
to the Committees on Appropriations of the House of Representa-
tives and the Senate to establish the baseline for application of 
reprogramming and transfer authorities for the current fiscal year: 
Provided further, That at a minimum the report shall include: 
(1) a table for each appropriation with a separate column to display 
the President’s budget request, adjustments made by Congress, 
adjustments due to enacted rescissions, if appropriate, and the 
fiscal year enacted level; (2) a delineation in the table for each 
appropriation both by object class and program, project, and activity 
as detailed in the budget appendix for the respective appropriation; 
and (3) an identification of items of special congressional interest: 
Provided further, That the amount appropriated or limited for sala-
ries and expenses for an agency shall be reduced by $100,000 
per day for each day after the required date that the report has 
not been submitted to the Congress. 
SEC. 609. Except as otherwise specifically provided by law, 
not to exceed 50 percent of unobligated balances remaining available 
at the end of fiscal year 2016 from appropriations made available 
for salaries and expenses for fiscal year 2016 in this Act, shall 
remain available through September 30, 2017, for each such account 
for the purposes authorized: Provided, That a request shall be 
submitted to the Committees on Appropriations of the House of 
Representatives and the Senate for approval prior to the expendi-
ture of such funds: Provided further, That these requests shall 
be made in compliance with reprogramming guidelines. 
SEC. 610. (a) None of the funds made available in this Act 
may be used by the Executive Office of the President to request— 
(1) any official background investigation report on any indi-
vidual from the Federal Bureau of Investigation; or 
(2) a determination with respect to the treatment of an 
organization as described in section 501(c) of the Internal Rev-
enue Code of 1986 and exempt from taxation under section 
501(a) of such Code from the Department of the Treasury 
or the Internal Revenue Service. 
(b) Subsection (a) shall not apply— 
(1) in the case of an official background investigation report, 
if such individual has given express written consent for such 
request not more than 6 months prior to the date of such 
request and during the same presidential administration; or 
(2) if such request is required due to extraordinary cir-
cumstances involving national security. 
SEC. 611. The cost accounting standards promulgated under 
chapter 15 of title 41, United States Code shall not apply with 
respect to a contract under the Federal Employees Health Benefits 
Program established under chapter 89 of title 5, United States 
Code.
H. R. 2029—226 
SEC. 612. For the purpose of resolving litigation and imple-
menting any settlement agreements regarding the nonforeign area 
cost-of-living allowance program, the Office of Personnel Manage-
ment may accept and utilize (without regard to any restriction 
on unanticipated travel expenses imposed in an Appropriations 
Act) funds made available to the Office of Personnel Management 
pursuant to court approval. 
SEC. 613. No funds appropriated by this Act shall be available 
to pay for an abortion, or the administrative expenses in connection 
with any health plan under the Federal employees health benefits 
program which provides any benefits or coverage for abortions. 
SEC. 614. The provision of section 613 shall not apply where 
the life of the mother would be endangered if the fetus were carried 
to term, or the pregnancy is the result of an act of rape or incest. 
SEC. 615. In order to promote Government access to commercial 
information technology, the restriction on purchasing nondomestic 
articles, materials, and supplies set forth in chapter 83 of title 
41, United States Code (popularly known as the Buy American 
Act), shall not apply to the acquisition by the Federal Government 
of information technology (as defined in section 11101 of title 40, 
United States Code), that is a commercial item (as defined in 
section 103 of title 41, United States Code). 
SEC. 616. Notwithstanding section 1353 of title 31, United 
States Code, no officer or employee of any regulatory agency or 
commission funded by this Act may accept on behalf of that agency, 
nor may such agency or commission accept, payment or reimburse-
ment from a non-Federal entity for travel, subsistence, or related 
expenses for the purpose of enabling an officer or employee to 
attend and participate in any meeting or similar function relating 
to the official duties of the officer or employee when the entity 
offering payment or reimbursement is a person or entity subject 
to regulation by such agency or commission, or represents a person 
or entity subject to regulation by such agency or commission, unless 
the person or entity is an organization described in section 501(c)(3) 
of the Internal Revenue Code of 1986 and exempt from tax under 
section 501(a) of such Code. 
SEC. 617. Notwithstanding section 708 of this Act, funds made 
available to the Commodity Futures Trading Commission and the 
Securities and Exchange Commission by this or any other Act 
may be used for the interagency funding and sponsorship of a 
joint advisory committee to advise on emerging regulatory issues. 
SEC. 618. (a)(1) Notwithstanding any other provision of law, 
an Executive agency covered by this Act otherwise authorized to 
enter into contracts for either leases or the construction or alteration 
of real property for office, meeting, storage, or other space must 
consult with the General Services Administration before issuing 
a solicitation for offers of new leases or construction contracts, 
and in the case of succeeding leases, before entering into negotia-
tions with the current lessor. 
(2) Any such agency with authority to enter into an emergency 
lease may do so during any period declared by the President to 
require emergency leasing authority with respect to such agency. 
(b) For purposes of this section, the term ‘‘Executive agency 
covered by this Act’’ means any Executive agency provided funds 
by this Act, but does not include the General Services Administra-
tion or the United States Postal Service.
H. R. 2029—227 
SEC. 619. (a) There are appropriated for the following activities 
the amounts required under current law: 
(1) Compensation of the President (3 U.S.C. 102). 
(2) Payments to— 
(A) the Judicial Officers’ Retirement Fund (28 U.S.C. 
377(o)); 
(B) the Judicial Survivors’ Annuities Fund (28 U.S.C. 
376(c)); and 
(C) the United States Court of Federal Claims Judges’ 
Retirement Fund (28 U.S.C. 178(l)). 
(3) Payment of Government contributions— 
(A) with respect to the health benefits of retired 
employees, as authorized by chapter 89 of title 5, United 
States Code, and the Retired Federal Employees Health 
Benefits Act (74 Stat. 849); and 
(B) with respect to the life insurance benefits for 
employees retiring after December 31, 1989 (5 U.S.C. ch. 
87). 
(4) Payment to finance the unfunded liability of new and 
increased annuity benefits under the Civil Service Retirement 
and Disability Fund (5 U.S.C. 8348). 
(5) Payment of annuities authorized to be paid from the 
Civil Service Retirement and Disability Fund by statutory 
provisions other than subchapter III of chapter 83 or chapter 
84 of title 5, United States Code. 
(b) Nothing in this section may be construed to exempt any 
amount appropriated by this section from any otherwise applicable 
limitation on the use of funds contained in this Act. 
SEC. 620. The Public Company Accounting Oversight Board 
(Board) shall have authority to obligate funds for the scholarship 
program established by section 109(c)(2) of the Sarbanes-Oxley Act 
of 2002 (Public Law 107–204) in an aggregate amount not exceeding 
the amount of funds collected by the Board as of December 31, 
2015, including accrued interest, as a result of the assessment 
of monetary penalties. Funds available for obligation in fiscal year 
2016 shall remain available until expended. 
SEC. 621. None of the funds made available in this Act may 
be used by the Federal Trade Commission to complete the draft 
report entitled ‘‘Interagency Working Group on Food Marketed to 
Children: Preliminary Proposed Nutrition Principles to Guide 
Industry Self-Regulatory Efforts’’ unless the Interagency Working 
Group on Food Marketed to Children complies with Executive Order 
No. 13563. 
SEC. 622. None of the funds made available by this Act may 
be used to pay the salaries and expenses for the following positions: 
(1) Director, White House Office of Health Reform. 
(2) Assistant to the President for Energy and Climate 
Change. 
(3) Senior Advisor to the Secretary of the Treasury assigned 
to the Presidential Task Force on the Auto Industry and Senior 
Counselor for Manufacturing Policy. 
(4) White House Director of Urban Affairs. 
SEC. 623. None of the funds in this Act may be used for 
the Director of the Office of Personnel Management to award a 
contract, enter an extension of, or exercise an option on a contract 
to a contractor conducting the final quality review processes for
H. R. 2029—228 
background investigation fieldwork services or background inves-
tigation support services that, as of the date of the award of the 
contract, are being conducted by that contractor. 
SEC. 624. (a) The head of each executive branch agency funded 
by this Act shall ensure that the Chief Information Officer of 
the agency has the authority to participate in decisions regarding 
the budget planning process related to information technology. 
(b) Amounts appropriated for any executive branch agency 
funded by this Act that are available for information technology 
shall be allocated within the agency, consistent with the provisions 
of appropriations Acts and budget guidelines and recommendations 
from the Director of the Office of Management and Budget, in 
such manner as specified by, or approved by, the Chief Information 
Officer of the agency in consultation with the Chief Financial Officer 
of the agency and budget officials. 
SEC. 625. None of the funds made available in this Act may 
be used in contravention of chapter 29, 31, or 33 of title 44, United 
States Code. 
SEC. 626. From the unobligated balances available in the Secu-
rities and Exchange Commission Reserve Fund established by sec-
tion 991 of the Dodd-Frank Wall Street Reform and Consumer 
Protection Act (Public Law 111–203), $25,000,000 are rescinded. 
SEC. 627. None of the funds made available in this Act may 
be used by a governmental entity to require the disclosure by 
a provider of electronic communication service to the public or 
remote computing service of the contents of a wire or electronic 
communication that is in electronic storage with the provider (as 
such terms are defined in sections 2510 and 2711 of title 18, 
United States Code) in a manner that violates the Fourth Amend-
ment to the Constitution of the United States. 
SEC. 628. Beginning on the date of enactment of this Act, 
in the current fiscal year and continuing through September 30, 
2025, the Further Notice of Proposed Rulemaking and Report and 
Order adopted by the Federal Communications Commission on 
March 31, 2014 (FCC 14–28), and the amendments to the rules 
of the Commission adopted in such Further Notice of Proposed 
Rulemaking and Report and Order, shall not apply to a joint sales 
agreement (as defined in Note 2(k) to section 73.3555 of title 47, 
Code of Federal Regulations) that was in effect on March 31, 2014, 
and a rule of the Commission amended by such an amendment 
shall apply to such agreement as such rule was in effect on the 
day before the effective date of such amendment. A party to a 
joint sales agreement that was in effect on March 31, 2014, shall 
not be considered to be in violation of the ownership limitations 
of section 73.3555 of title 47, Code of Federal Regulations, by 
reason of the application of the rule in Note 2(k)(2), as so amended, 
to the joint sales agreement. 
SEC. 629. During fiscal year 2016, none of the amounts made 
available by this Act may be used to finalize or implement the 
Safety Standard for Recreational Off-Highway Vehicles published 
by the Consumer Product Safety Commission in the Federal Reg-
ister on November 19, 2014 (79 Fed. Reg. 68964) until after— 
(1) the National Academy of Sciences, in consultation with 
the National Highway Traffic Safety Administration and the 
Department of Defense, completes a study to determine— 
(A) the technical validity of the lateral stability and 
vehicle handling requirements proposed by such standard
H. R. 2029—229 
for purposes of reducing the risk of Recreational Off-High-
way Vehicle (referred to in this section as ‘‘ROV’’) rollovers 
in the off-road environment, including the repeatability 
and reproducibility of testing for compliance with such 
requirements; 
(B) the number of ROV rollovers that would be pre-
vented if the proposed requirements were adopted; 
(C) whether there is a technical basis for the proposal 
to provide information on a point-of-sale hangtag about 
a ROV’s rollover resistance on a progressive scale; and 
(D) the effect on the utility of ROVs used by the United 
States military if the proposed requirements were adopted; 
and 
(2) a report containing the results of the study completed 
under paragraph (1) is delivered to— 
(A) the Committee on Commerce, Science, and 
Transportation of the Senate; 
(B) the Committee on Energy and Commerce of the 
House of Representatives; 
(C) the Committee on Appropriations of the Senate; 
and 
(D) the Committee on Appropriations of the House 
of Representatives. 
SEC. 630. Notwithstanding any other provision of law, not 
to exceed $2,266,085 of unobligated balances from ‘‘Election Assist-
ance Commission, Election Reform Programs’’ shall be available 
to record a disbursement previously incurred under that heading 
in fiscal year 2014 against a 2008 cancelled account. 
SEC. 631. None of the funds appropriated by this Act may 
be used by the Federal Communications Commission to modify, 
amend, or change the rules or regulations of the Commission for 
universal service high-cost support for competitive eligible tele-
communications carriers in a way that is inconsistent with para-
graph (e)(5) or (e)(6) of section 54.307 of title 47, Code of Federal 
Regulations, as in effect on July 15, 2015: Provided, That this 
section shall not prohibit the Commission from considering, devel-
oping, or adopting other support mechanisms as an alternative 
to Mobility Fund Phase II. 
SEC. 632. (a) The Office of Personnel Management shall provide 
to each affected individual as defined in subsection (b) complimen-
tary identity protection coverage that— 
(1) is not less comprehensive than the complimentary 
identity protection coverage that the Office provided to affected 
individuals before the date of enactment of this Act; 
(2) is effective for a period of not less than 10 years; 
and 
(3) includes not less than $5,000,000 in identity theft insur-
ance. 
(b) DEFINITION.—In this section, the term ‘‘affected individual’’ 
means any individual whose Social Security Number was com-
promised during— 
(1) the data breach of personnel records of current and 
former Federal employees, at a network maintained by the 
Department of the Interior, that was announced by the Office 
of Personnel Management on June 4, 2015; or 
(2) the data breach of systems of the Office of Personnel 
Management containing information related to the background
H. R. 2029—230 
investigations of current, former, and prospective Federal 
employees, and of other individuals. 
SEC. 633. Sections 1101(a) and 1104(a)(2)(A) of the Internet 
Tax Freedom Act (title XI of division C of Public Law 105–277; 
47 U.S.C. 151 note) shall be applied by substituting ‘‘October 1, 
2016’’ for ‘‘October 1, 2015’’. 
SEC. 634. (a) DEFINITIONS.—In this section: 
(1) BANKING INSTITUTION.—The term ‘‘banking institution’’ 
means an insured depository institution, Federal credit union, 
State credit union, bank holding company, or savings and loan 
holding company. 
(2) BASEL
III
CAPITAL
REQUIREMENTS.—The term ‘‘Basel 
III capital requirements’’ means the Global Regulatory Frame-
work for More Resilient Banks and Banking Systems issued 
by the Basel Committee on Banking Supervision on December 
16, 2010, as revised on June 1, 2011. 
(3) FEDERAL
BANKING
AGENCIES.—The term ‘‘Federal 
banking agencies’’ means the Board of Governors of the Federal 
Reserve System, the Office of the Comptroller of the Currency, 
the Federal Deposit Insurance Corporation, and the National 
Credit Union Administration. 
(4) MORTGAGE
SERVICING
ASSETS.—The term ‘‘mortgage 
servicing assets’’ means those assets that result from contracts 
to service loans secured by real estate, where such loans are 
owned by third parties. 
(5) NCUA CAPITAL REQUIREMENTS.—The term ‘‘NCUA cap-
ital requirements’’ means the final rule of the National Credit 
Union Administration entitled ‘‘Risk-Based Capital’’ (80 Fed. 
Reg. 66625 (October 29, 2015)). 
(6) OTHER DEFINITIONS.— 
(A) BANKING DEFINITIONS.—The terms ‘‘bank holding 
company’’, ‘‘insured depository institution’’, and ‘‘savings 
and loan holding company’’ have the meanings given those 
terms in section 3 of the Federal Deposit Insurance Act 
(12 U.S.C. 1813). 
(B) CREDIT UNION DEFINITIONS.—The terms ‘‘Federal 
credit union’’ and ‘‘State credit union’’ have the meanings 
given those terms in section 101 of the Federal Credit 
Union Act (12 U.S.C. 1752). 
(b) STUDY OF THE APPROPRIATE CAPITAL FOR MORTGAGE SERV-
ICING ASSETS.— 
(1) IN
GENERAL.—The Federal banking agencies shall 
jointly conduct a study of the appropriate capital requirements 
for mortgage servicing assets for banking institutions. 
(2) ISSUES TO BE STUDIED.—The study required under para-
graph (1) shall include, with a specific focus on banking institu-
tions— 
(A) the risk to banking institutions of holding mortgage 
servicing assets; 
(B) the history of the market for mortgage servicing 
assets, including in particular the market for those assets 
in the period of the financial crisis; 
(C) the ability of banking institutions to establish a 
value for mortgage servicing assets of the institution 
through periodic sales or other means; 
(D) regulatory approaches to mortgage servicing assets 
and capital requirements that may be used to address
H. R. 2029—231 
concerns about the value of and ability to sell mortgage 
servicing assets; 
(E) the impact of imposing the Basel III capital require-
ments and the NCUA capital requirements on banking 
institutions on the ability of those institutions— 
(i) to compete in the mortgage servicing business, 
including the need for economies of scale to compete 
in that business; and 
(ii) to provide service to consumers to whom the 
institutions have made mortgage loans; 
(F) an analysis of what the mortgage servicing market-
place would look like if the Basel III capital requirements 
and the NCUA capital requirements on mortgage servicing 
assets— 
(i) were fully implemented; and 
(ii) applied to both banking institutions and non-
depository residential mortgage loan servicers; 
(G) the significance of problems with mortgage serv-
icing assets, if any, in banking institution failures and 
problem banking institutions, including specifically identi-
fying failed banking institutions where mortgage servicing 
assets contributed to the failure; and 
(H) an analysis of the relevance of the Basel III capital 
requirements and the NCUA capital requirements on mort-
gage servicing assets to the banking systems of other 
significantly developed countries. 
(3) REPORT TO CONGRESS.—Not later than 180 days after 
the date of enactment of this title, the Federal banking agencies 
shall submit to the Committee on Banking, Housing, and Urban 
Affairs of the Senate and the Committee on Financial Services 
of the House of Representatives a report containing— 
(A) the results of the study required under paragraph 
(1); 
(B) any analysis on the specific issue of mortgage serv-
icing assets undertaken by the Federal banking agencies 
before finalizing regulations implementing the Basel III 
capital requirements and the NCUA capital requirements; 
and 
(C) any recommendations for legislative or regulatory 
actions that would address concerns about the value of 
and ability to sell and the ability of banking institutions 
to hold mortgage servicing assets. 
SEC. 635. In addition to amounts otherwise provided in this 
Act for ‘‘National Archives and Records Administration, Operating 
Expenses’’, there is appropriated $7,000,000, to remain available 
until expended, for the repair, alteration, and improvement of an 
additional leased facility to provide adequate storage for holdings 
of the House of Representatives and the Senate.
H. R. 2029—232 
TITLE VII 
GENERAL PROVISIONS—GOVERNMENT-WIDE 
DEPARTMENTS, AGENCIES, AND CORPORATIONS 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 701. No department, agency, or instrumentality of the 
United States receiving appropriated funds under this or any other 
Act for fiscal year 2016 shall obligate or expend any such funds, 
unless such department, agency, or instrumentality has in place, 
and will continue to administer in good faith, a written policy 
designed to ensure that all of its workplaces are free from the 
illegal use, possession, or distribution of controlled substances (as 
defined in the Controlled Substances Act (21 U.S.C. 802)) by the 
officers and employees of such department, agency, or instrumen-
tality. 
SEC. 702. Unless otherwise specifically provided, the maximum 
amount allowable during the current fiscal year in accordance with 
subsection 1343(c) of title 31, United States Code, for the purchase 
of any passenger motor vehicle (exclusive of buses, ambulances, 
law enforcement vehicles, protective vehicles, and undercover 
surveillance vehicles), is hereby fixed at $19,947 except station 
wagons for which the maximum shall be $19,997: Provided, That 
these limits may be exceeded by not to exceed $7,250 for police- 
type vehicles: Provided further, That the limits set forth in this 
section may not be exceeded by more than 5 percent for electric 
or hybrid vehicles purchased for demonstration under the provisions 
of the Electric and Hybrid Vehicle Research, Development, and 
Demonstration Act of 1976: Provided further, That the limits set 
forth in this section may be exceeded by the incremental cost 
of clean alternative fuels vehicles acquired pursuant to Public Law 
101–549 over the cost of comparable conventionally fueled vehicles: 
Provided further, That the limits set forth in this section shall 
not apply to any vehicle that is a commercial item and which 
operates on alternative fuel, including but not limited to electric, 
plug-in hybrid electric, and hydrogen fuel cell vehicles. 
SEC. 703. Appropriations of the executive departments and 
independent establishments for the current fiscal year available 
for expenses of travel, or for the expenses of the activity concerned, 
are hereby made available for quarters allowances and cost-of- 
living allowances, in accordance with 5 U.S.C. 5922–5924. 
SEC. 704. Unless otherwise specified in law during the current 
fiscal year, no part of any appropriation contained in this or any 
other Act shall be used to pay the compensation of any officer 
or employee of the Government of the United States (including 
any agency the majority of the stock of which is owned by the 
Government of the United States) whose post of duty is in the 
continental United States unless such person: (1) is a citizen of 
the United States; (2) is a person who is lawfully admitted for 
permanent residence and is seeking citizenship as outlined in 8 
U.S.C. 1324b(a)(3)(B); (3) is a person who is admitted as a refugee 
under 8 U.S.C. 1157 or is granted asylum under 8 U.S.C. 1158 
and has filed a declaration of intention to become a lawful perma-
nent resident and then a citizen when eligible; or (4) is a person
H. R. 2029—233 
who owes allegiance to the United States: Provided, That for pur-
poses of this section, affidavits signed by any such person shall 
be considered prima facie evidence that the requirements of this 
section with respect to his or her status are being complied with: 
Provided further, That for purposes of subsections (2) and (3) such 
affidavits shall be submitted prior to employment and updated 
thereafter as necessary: Provided further, That any person making 
a false affidavit shall be guilty of a felony, and upon conviction, 
shall be fined no more than $4,000 or imprisoned for not more 
than 1 year, or both: Provided further, That the above penal clause 
shall be in addition to, and not in substitution for, any other 
provisions of existing law: Provided further, That any payment 
made to any officer or employee contrary to the provisions of this 
section shall be recoverable in action by the Federal Government: 
Provided further, That this section shall not apply to any person 
who is an officer or employee of the Government of the United 
States on the date of enactment of this Act, or to international 
broadcasters employed by the Broadcasting Board of Governors, 
or to temporary employment of translators, or to temporary employ-
ment in the field service (not to exceed 60 days) as a result of 
emergencies: Provided further, That this section does not apply 
to the employment as Wildland firefighters for not more than 120 
days of nonresident aliens employed by the Department of the 
Interior or the USDA Forest Service pursuant to an agreement 
with another country. 
SEC. 705. Appropriations available to any department or agency 
during the current fiscal year for necessary expenses, including 
maintenance or operating expenses, shall also be available for pay-
ment to the General Services Administration for charges for space 
and services and those expenses of renovation and alteration of 
buildings and facilities which constitute public improvements per-
formed in accordance with the Public Buildings Act of 1959 (73 
Stat. 479), the Public Buildings Amendments of 1972 (86 Stat. 
216), or other applicable law. 
SEC. 706. In addition to funds provided in this or any other 
Act, all Federal agencies are authorized to receive and use funds 
resulting from the sale of materials, including Federal records dis-
posed of pursuant to a records schedule recovered through recycling 
or waste prevention programs. Such funds shall be available until 
expended for the following purposes: 
(1) Acquisition, waste reduction and prevention, and 
recycling programs as described in Executive Order No. 13423 
(January 24, 2007), including any such programs adopted prior 
to the effective date of the Executive order. 
(2) Other Federal agency environmental management pro-
grams, including, but not limited to, the development and 
implementation of hazardous waste management and pollution 
prevention programs. 
(3) Other employee programs as authorized by law or as 
deemed appropriate by the head of the Federal agency. 
SEC. 707. Funds made available by this or any other Act for 
administrative expenses in the current fiscal year of the corpora-
tions and agencies subject to chapter 91 of title 31, United States 
Code, shall be available, in addition to objects for which such 
funds are otherwise available, for rent in the District of Columbia; 
services in accordance with 5 U.S.C. 3109; and the objects specified 
under this head, all the provisions of which shall be applicable
H. R. 2029—234 
to the expenditure of such funds unless otherwise specified in 
the Act by which they are made available: Provided, That in the 
event any functions budgeted as administrative expenses are subse-
quently transferred to or paid from other funds, the limitations 
on administrative expenses shall be correspondingly reduced. 
SEC. 708. No part of any appropriation contained in this or 
any other Act shall be available for interagency financing of boards 
(except Federal Executive Boards), commissions, councils, commit-
tees, or similar groups (whether or not they are interagency entities) 
which do not have a prior and specific statutory approval to receive 
financial support from more than one agency or instrumentality. 
SEC. 709. None of the funds made available pursuant to the 
provisions of this or any other Act shall be used to implement, 
administer, or enforce any regulation which has been disapproved 
pursuant to a joint resolution duly adopted in accordance with 
the applicable law of the United States. 
SEC. 710. During the period in which the head of any depart-
ment or agency, or any other officer or civilian employee of the 
Federal Government appointed by the President of the United 
States, holds office, no funds may be obligated or expended in 
excess of $5,000 to furnish or redecorate the office of such depart-
ment head, agency head, officer, or employee, or to purchase fur-
niture or make improvements for any such office, unless advance 
notice of such furnishing or redecoration is transmitted to the 
Committees on Appropriations of the House of Representatives and 
the Senate. For the purposes of this section, the term ‘‘office’’ 
shall include the entire suite of offices assigned to the individual, 
as well as any other space used primarily by the individual or 
the use of which is directly controlled by the individual. 
SEC. 711. Notwithstanding 31 U.S.C. 1346, or section 708 of 
this Act, funds made available for the current fiscal year by this 
or any other Act shall be available for the interagency funding 
of national security and emergency preparedness telecommuni-
cations initiatives which benefit multiple Federal departments, 
agencies, or entities, as provided by Executive Order No. 13618 
(July 6, 2012). 
SEC. 712. (a) None of the funds made available by this or 
any other Act may be obligated or expended by any department, 
agency, or other instrumentality of the Federal Government to 
pay the salaries or expenses of any individual appointed to a posi-
tion of a confidential or policy-determining character that is 
excepted from the competitive service under section 3302 of title 
5, United States Code, (pursuant to schedule C of subpart C of 
part 213 of title 5 of the Code of Federal Regulations) unless 
the head of the applicable department, agency, or other instrumen-
tality employing such schedule C individual certifies to the Director 
of the Office of Personnel Management that the schedule C position 
occupied by the individual was not created solely or primarily 
in order to detail the individual to the White House. 
(b) The provisions of this section shall not apply to Federal 
employees or members of the armed forces detailed to or from 
an element of the intelligence community (as that term is defined 
under section 3(4) of the National Security Act of 1947 (50 U.S.C. 
3003(4))). 
SEC. 713. No part of any appropriation contained in this or 
any other Act shall be available for the payment of the salary 
of any officer or employee of the Federal Government, who—
H. R. 2029—235 
(1) prohibits or prevents, or attempts or threatens to pro-
hibit or prevent, any other officer or employee of the Federal 
Government from having any direct oral or written communica-
tion or contact with any Member, committee, or subcommittee 
of the Congress in connection with any matter pertaining to 
the employment of such other officer or employee or pertaining 
to the department or agency of such other officer or employee 
in any way, irrespective of whether such communication or 
contact is at the initiative of such other officer or employee 
or in response to the request or inquiry of such Member, com-
mittee, or subcommittee; or 
(2) removes, suspends from duty without pay, demotes, 
reduces in rank, seniority, status, pay, or performance or effi-
ciency rating, denies promotion to, relocates, reassigns, trans-
fers, disciplines, or discriminates in regard to any employment 
right, entitlement, or benefit, or any term or condition of 
employment of, any other officer or employee of the Federal 
Government, or attempts or threatens to commit any of the 
foregoing actions with respect to such other officer or employee, 
by reason of any communication or contact of such other officer 
or employee with any Member, committee, or subcommittee 
of the Congress as described in paragraph (1). 
SEC. 714. (a) None of the funds made available in this or 
any other Act may be obligated or expended for any employee 
training that— 
(1) does not meet identified needs for knowledge, skills, 
and abilities bearing directly upon the performance of official 
duties; 
(2) contains elements likely to induce high levels of emo-
tional response or psychological stress in some participants; 
(3) does not require prior employee notification of the con-
tent and methods to be used in the training and written end 
of course evaluation; 
(4) contains any methods or content associated with reli-
gious or quasi-religious belief systems or ‘‘new age’’ belief sys-
tems as defined in Equal Employment Opportunity Commission 
Notice N–915.022, dated September 2, 1988; or 
(5) is offensive to, or designed to change, participants’ 
personal values or lifestyle outside the workplace. 
(b) Nothing in this section shall prohibit, restrict, or otherwise 
preclude an agency from conducting training bearing directly upon 
the performance of official duties. 
SEC. 715. No part of any funds appropriated in this or any 
other Act shall be used by an agency of the executive branch, 
other than for normal and recognized executive-legislative relation-
ships, for publicity or propaganda purposes, and for the preparation, 
distribution or use of any kit, pamphlet, booklet, publication, radio, 
television, or film presentation designed to support or defeat legisla-
tion pending before the Congress, except in presentation to the 
Congress itself. 
SEC. 716. None of the funds appropriated by this or any other 
Act may be used by an agency to provide a Federal employee’s 
home address to any labor organization except when the employee 
has authorized such disclosure or when such disclosure has been 
ordered by a court of competent jurisdiction. 
SEC. 717. None of the funds made available in this or any 
other Act may be used to provide any non-public information such
H. R. 2029—236 
as mailing, telephone or electronic mailing lists to any person 
or any organization outside of the Federal Government without 
the approval of the Committees on Appropriations of the House 
of Representatives and the Senate. 
SEC. 718. No part of any appropriation contained in this or 
any other Act shall be used directly or indirectly, including by 
private contractor, for publicity or propaganda purposes within 
the United States not heretofore authorized by Congress. 
SEC. 719. (a) In this section, the term ‘‘agency’’— 
(1) means an Executive agency, as defined under 5 U.S.C. 
105; and 
(2) includes a military department, as defined under section 
102 of such title, the Postal Service, and the Postal Regulatory 
Commission. 
(b) Unless authorized in accordance with law or regulations 
to use such time for other purposes, an employee of an agency 
shall use official time in an honest effort to perform official duties. 
An employee not under a leave system, including a Presidential 
appointee exempted under 5 U.S.C. 6301(2), has an obligation to 
expend an honest effort and a reasonable proportion of such 
employee’s time in the performance of official duties. 
SEC. 720. Notwithstanding 31 U.S.C. 1346 and section 708 
of this Act, funds made available for the current fiscal year by 
this or any other Act to any department or agency, which is a 
member of the Federal Accounting Standards Advisory Board 
(FASAB), shall be available to finance an appropriate share of 
FASAB administrative costs. 
SEC. 721. Notwithstanding 31 U.S.C. 1346 and section 708 
of this Act, the head of each Executive department and agency 
is hereby authorized to transfer to or reimburse ‘‘General Services 
Administration, Government-wide Policy’’ with the approval of the 
Director of the Office of Management and Budget, funds made 
available for the current fiscal year by this or any other Act, 
including rebates from charge card and other contracts: Provided, 
That these funds shall be administered by the Administrator of 
General Services to support Government-wide and other multi- 
agency financial, information technology, procurement, and other 
management innovations, initiatives, and activities, including 
improving coordination and reducing duplication, as approved by 
the Director of the Office of Management and Budget, in consulta-
tion with the appropriate interagency and multi-agency groups 
designated by the Director (including the President’s Management 
Council for overall management improvement initiatives, the Chief 
Financial Officers Council for financial management initiatives, 
the Chief Information Officers Council for information technology 
initiatives, the Chief Human Capital Officers Council for human 
capital initiatives, the Chief Acquisition Officers Council for procure-
ment initiatives, and the Performance Improvement Council for 
performance improvement initiatives): Provided further, That the 
total funds transferred or reimbursed shall not exceed $15,000,000 
to improve coordination, reduce duplication, and for other activities 
related to Federal Government Priority Goals established by 31 
U.S.C. 1120, and not to exceed $17,000,000 for Government-Wide 
innovations, initiatives, and activities: Provided further, That the 
funds transferred to or for reimbursement of ‘‘General Services 
Administration, Government-wide Policy’’ during fiscal year 2016 
shall remain available for obligation through September 30, 2017:
H. R. 2029—237 
Provided further, That such transfers or reimbursements may only 
be made after 15 days following notification of the Committees 
on Appropriations of the House of Representatives and the Senate 
by the Director of the Office of Management and Budget. 
SEC. 722. Notwithstanding any other provision of law, a woman 
may breastfeed her child at any location in a Federal building 
or on Federal property, if the woman and her child are otherwise 
authorized to be present at the location. 
SEC. 723. Notwithstanding 31 U.S.C. 1346, or section 708 of 
this Act, funds made available for the current fiscal year by this 
or any other Act shall be available for the interagency funding 
of specific projects, workshops, studies, and similar efforts to carry 
out the purposes of the National Science and Technology Council 
(authorized by Executive Order No. 12881), which benefit multiple 
Federal departments, agencies, or entities: Provided, That the Office 
of Management and Budget shall provide a report describing the 
budget of and resources connected with the National Science and 
Technology Council to the Committees on Appropriations, the House 
Committee on Science and Technology, and the Senate Committee 
on Commerce, Science, and Transportation 90 days after enactment 
of this Act. 
SEC. 724. Any request for proposals, solicitation, grant applica-
tion, form, notification, press release, or other publications involving 
the distribution of Federal funds shall comply with any relevant 
requirements in part 200 of title 2, Code of Federal Regulations: 
Provided, That this section shall apply to direct payments, formula 
funds, and grants received by a State receiving Federal funds. 
SEC. 725. (a) PROHIBITION OF FEDERAL AGENCY MONITORING 
OF INDIVIDUALS’ INTERNET USE.—None of the funds made available 
in this or any other Act may be used by any Federal agency— 
(1) to collect, review, or create any aggregation of data, 
derived from any means, that includes any personally identifi-
able information relating to an individual’s access to or use 
of any Federal Government Internet site of the agency; or 
(2) to enter into any agreement with a third party 
(including another government agency) to collect, review, or 
obtain any aggregation of data, derived from any means, that 
includes any personally identifiable information relating to an 
individual’s access to or use of any nongovernmental Internet 
site. 
(b) EXCEPTIONS.—The limitations established in subsection (a) 
shall not apply to— 
(1) any record of aggregate data that does not identify 
particular persons; 
(2) any voluntary submission of personally identifiable 
information; 
(3) any action taken for law enforcement, regulatory, or 
supervisory purposes, in accordance with applicable law; or 
(4) any action described in subsection (a)(1) that is a system 
security action taken by the operator of an Internet site and 
is necessarily incident to providing the Internet site services 
or to protecting the rights or property of the provider of the 
Internet site. 
(c) DEFINITIONS.—For the purposes of this section: 
(1) The term ‘‘regulatory’’ means agency actions to imple-
ment, interpret or enforce authorities provided in law.
H. R. 2029—238 
(2) The term ‘‘supervisory’’ means examinations of the 
agency’s supervised institutions, including assessing safety and 
soundness, overall financial condition, management practices 
and policies and compliance with applicable standards as pro-
vided in law. 
SEC. 726. (a) None of the funds appropriated by this Act may 
be used to enter into or renew a contract which includes a provision 
providing prescription drug coverage, except where the contract 
also includes a provision for contraceptive coverage. 
(b) Nothing in this section shall apply to a contract with— 
(1) any of the following religious plans: 
(A) Personal Care’s HMO; and 
(B) OSF HealthPlans, Inc.; and 
(2) any existing or future plan, if the carrier for the plan 
objects to such coverage on the basis of religious beliefs. 
(c) In implementing this section, any plan that enters into 
or renews a contract under this section may not subject any indi-
vidual to discrimination on the basis that the individual refuses 
to prescribe or otherwise provide for contraceptives because such 
activities would be contrary to the individual’s religious beliefs 
or moral convictions. 
(d) Nothing in this section shall be construed to require cov-
erage of abortion or abortion-related services. 
SEC. 727. The United States is committed to ensuring the 
health of its Olympic, Pan American, and Paralympic athletes, 
and supports the strict adherence to anti-doping in sport through 
testing, adjudication, education, and research as performed by 
nationally recognized oversight authorities. 
SEC. 728. Notwithstanding any other provision of law, funds 
appropriated for official travel to Federal departments and agencies 
may be used by such departments and agencies, if consistent with 
Office of Management and Budget Circular A–126 regarding official 
travel for Government personnel, to participate in the fractional 
aircraft ownership pilot program. 
SEC. 729. Notwithstanding any other provision of law, none 
of the funds appropriated or made available under this or any 
other appropriations Act may be used to implement or enforce 
restrictions or limitations on the Coast Guard Congressional Fellow-
ship Program, or to implement the proposed regulations of the 
Office of Personnel Management to add sections 300.311 through 
300.316 to part 300 of title 5 of the Code of Federal Regulations, 
published in the Federal Register, volume 68, number 174, on 
September 9, 2003 (relating to the detail of executive branch 
employees to the legislative branch). 
SEC. 730. Notwithstanding any other provision of law, no execu-
tive branch agency shall purchase, construct, or lease any additional 
facilities, except within or contiguous to existing locations, to be 
used for the purpose of conducting Federal law enforcement training 
without the advance approval of the Committees on Appropriations 
of the House of Representatives and the Senate, except that the 
Federal Law Enforcement Training Center is authorized to obtain 
the temporary use of additional facilities by lease, contract, or 
other agreement for training which cannot be accommodated in 
existing Center facilities. 
SEC. 731. Unless otherwise authorized by existing law, none 
of the funds provided in this or any other Act may be used by 
an executive branch agency to produce any prepackaged news story
H. R. 2029—239 
intended for broadcast or distribution in the United States, unless 
the story includes a clear notification within the text or audio 
of the prepackaged news story that the prepackaged news story 
was prepared or funded by that executive branch agency. 
SEC. 732. None of the funds made available in this Act may 
be used in contravention of section 552a of title 5, United States 
Code (popularly known as the Privacy Act), and regulations imple-
menting that section. 
SEC. 733. (a) IN GENERAL.—None of the funds appropriated 
or otherwise made available by this or any other Act may be 
used for any Federal Government contract with any foreign incor-
porated entity which is treated as an inverted domestic corporation 
under section 835(b) of the Homeland Security Act of 2002 (6 
U.S.C. 395(b)) or any subsidiary of such an entity. 
(b) WAIVERS.— 
(1) IN GENERAL.—Any Secretary shall waive subsection (a) 
with respect to any Federal Government contract under the 
authority of such Secretary if the Secretary determines that 
the waiver is required in the interest of national security. 
(2) REPORT TO CONGRESS.—Any Secretary issuing a waiver 
under paragraph (1) shall report such issuance to Congress. 
(c) EXCEPTION.—This section shall not apply to any Federal 
Government contract entered into before the date of the enactment 
of this Act, or to any task order issued pursuant to such contract. 
SEC. 734. During fiscal year 2016, for each employee who— 
(1) retires under section 8336(d)(2) or 8414(b)(1)(B) of title 
5, United States Code; or 
(2) retires under any other provision of subchapter III 
of chapter 83 or chapter 84 of such title 5 and receives a 
payment as an incentive to separate, the separating agency 
shall remit to the Civil Service Retirement and Disability Fund 
an amount equal to the Office of Personnel Management’s 
average unit cost of processing a retirement claim for the 
preceding fiscal year. Such amounts shall be available until 
expended to the Office of Personnel Management and shall 
be deemed to be an administrative expense under section 
8348(a)(1)(B) of title 5, United States Code. 
SEC. 735. (a) None of the funds made available in this or 
any other Act may be used to recommend or require any entity 
submitting an offer for a Federal contract to disclose any of the 
following information as a condition of submitting the offer: 
(1) Any payment consisting of a contribution, expenditure, 
independent expenditure, or disbursement for an electioneering 
communication that is made by the entity, its officers or direc-
tors, or any of its affiliates or subsidiaries to a candidate 
for election for Federal office or to a political committee, or 
that is otherwise made with respect to any election for Federal 
office. 
(2) Any disbursement of funds (other than a payment 
described in paragraph (1)) made by the entity, its officers 
or directors, or any of its affiliates or subsidiaries to any person 
with the intent or the reasonable expectation that the person 
will use the funds to make a payment described in paragraph 
(1). 
(b) In this section, each of the terms ‘‘contribution’’, ‘‘expendi-
ture’’, ‘‘independent expenditure’’, ‘‘electioneering communication’’, 
‘‘candidate’’, ‘‘election’’, and ‘‘Federal office’’ has the meaning given
H. R. 2029—240 
such term in the Federal Election Campaign Act of 1971 (2 U.S.C. 
431 et seq.). 
SEC. 736. None of the funds made available in this or any 
other Act may be used to pay for the painting of a portrait of 
an officer or employee of the Federal government, including the 
President, the Vice President, a member of Congress (including 
a Delegate or a Resident Commissioner to Congress), the head 
of an executive branch agency (as defined in section 133 of title 
41, United States Code), or the head of an office of the legislative 
branch. 
SEC. 737. (a)(1) Notwithstanding any other provision of law, 
and except as otherwise provided in this section, no part of any 
of the funds appropriated for fiscal year 2016, by this or any 
other Act, may be used to pay any prevailing rate employee 
described in section 5342(a)(2)(A) of title 5, United States Code— 
(A) during the period from the date of expiration of the 
limitation imposed by the comparable section for the previous 
fiscal years until the normal effective date of the applicable 
wage survey adjustment that is to take effect in fiscal year 
2016, in an amount that exceeds the rate payable for the 
applicable grade and step of the applicable wage schedule in 
accordance with such section; and 
(B) during the period consisting of the remainder of fiscal 
year 2016, in an amount that exceeds, as a result of a wage 
survey adjustment, the rate payable under subparagraph (A) 
by more than the sum of— 
(i) the percentage adjustment taking effect in fiscal 
year 2016 under section 5303 of title 5, United States 
Code, in the rates of pay under the General Schedule; 
and 
(ii) the difference between the overall average percent-
age of the locality-based comparability payments taking 
effect in fiscal year 2016 under section 5304 of such title 
(whether by adjustment or otherwise), and the overall aver-
age percentage of such payments which was effective in 
the previous fiscal year under such section. 
(2) Notwithstanding any other provision of law, no prevailing 
rate employee described in subparagraph (B) or (C) of section 
5342(a)(2) of title 5, United States Code, and no employee covered 
by section 5348 of such title, may be paid during the periods 
for which paragraph (1) is in effect at a rate that exceeds the 
rates that would be payable under paragraph (1) were paragraph 
(1) applicable to such employee. 
(3) For the purposes of this subsection, the rates payable to 
an employee who is covered by this subsection and who is paid 
from a schedule not in existence on September 30, 2015, shall 
be determined under regulations prescribed by the Office of Per-
sonnel Management. 
(4) Notwithstanding any other provision of law, rates of pre-
mium pay for employees subject to this subsection may not be 
changed from the rates in effect on September 30, 2015, except 
to the extent determined by the Office of Personnel Management 
to be consistent with the purpose of this subsection. 
(5) This subsection shall apply with respect to pay for service 
performed after September 30, 2015.
H. R. 2029—241 
(6) For the purpose of administering any provision of law 
(including any rule or regulation that provides premium pay, retire-
ment, life insurance, or any other employee benefit) that requires 
any deduction or contribution, or that imposes any requirement 
or limitation on the basis of a rate of salary or basic pay, the 
rate of salary or basic pay payable after the application of this 
subsection shall be treated as the rate of salary or basic pay. 
(7) Nothing in this subsection shall be considered to permit 
or require the payment to any employee covered by this subsection 
at a rate in excess of the rate that would be payable were this 
subsection not in effect. 
(8) The Office of Personnel Management may provide for excep-
tions to the limitations imposed by this subsection if the Office 
determines that such exceptions are necessary to ensure the recruit-
ment or retention of qualified employees. 
(b) Notwithstanding subsection (a), the adjustment in rates 
of basic pay for the statutory pay systems that take place in 
fiscal year 2016 under sections 5344 and 5348 of title 5, United 
States Code, shall be— 
(1) not less than the percentage received by employees 
in the same location whose rates of basic pay are adjusted 
pursuant to the statutory pay systems under sections 5303 
and 5304 of title 5, United States Code: Provided, That pre-
vailing rate employees at locations where there are no 
employees whose pay is increased pursuant to sections 5303 
and 5304 of title 5, United States Code, and prevailing rate 
employees described in section 5343(a)(5) of title 5, United 
States Code, shall be considered to be located in the pay locality 
designated as ‘‘Rest of United States’’ pursuant to section 5304 
of title 5, United States Code, for purposes of this subsection; 
and 
(2) effective as of the first day of the first applicable pay 
period beginning after September 30, 2015. 
SEC. 738. (a) The Vice President may not receive a pay raise 
in calendar year 2016, notwithstanding the rate adjustment made 
under section 104 of title 3, United States Code, or any other 
provision of law. 
(b) An employee serving in an Executive Schedule position, 
or in a position for which the rate of pay is fixed by statute 
at an Executive Schedule rate, may not receive a pay rate increase 
in calendar year 2016, notwithstanding schedule adjustments made 
under section 5318 of title 5, United States Code, or any other 
provision of law, except as provided in subsection (g), (h), or (i). 
This subsection applies only to employees who are holding a position 
under a political appointment. 
(c) A chief of mission or ambassador at large may not receive 
a pay rate increase in calendar year 2016, notwithstanding section 
401 of the Foreign Service Act of 1980 (Public Law 96–465) or 
any other provision of law, except as provided in subsection (g), 
(h), or (i). 
(d) Notwithstanding sections 5382 and 5383 of title 5, United 
States Code, a pay rate increase may not be received in calendar 
year 2016 (except as provided in subsection (g), (h), or (i)) by— 
(1) a noncareer appointee in the Senior Executive Service 
paid a rate of basic pay at or above level IV of the Executive 
Schedule; or
H. R. 2029—242 
(2) a limited term appointee or limited emergency appointee 
in the Senior Executive Service serving under a political 
appointment and paid a rate of basic pay at or above level 
IV of the Executive Schedule. 
(e) Any employee paid a rate of basic pay (including any locality- 
based payments under section 5304 of title 5, United States Code, 
or similar authority) at or above level IV of the Executive Schedule 
who serves under a political appointment may not receive a pay 
rate increase in calendar year 2016, notwithstanding any other 
provision of law, except as provided in subsection (g), (h), or (i). 
This subsection does not apply to employees in the General Schedule 
pay system or the Foreign Service pay system, or to employees 
appointed under section 3161 of title 5, United States Code, or 
to employees in another pay system whose position would be classi-
fied at GS–15 or below if chapter 51 of title 5, United States 
Code, applied to them. 
(f) Nothing in subsections (b) through (e) shall prevent 
employees who do not serve under a political appointment from 
receiving pay increases as otherwise provided under applicable law. 
(g) A career appointee in the Senior Executive Service who 
receives a Presidential appointment and who makes an election 
to retain Senior Executive Service basic pay entitlements under 
section 3392 of title 5, United States Code, is not subject to this 
section. 
(h) A member of the Senior Foreign Service who receives a 
Presidential appointment to any position in the executive branch 
and who makes an election to retain Senior Foreign Service pay 
entitlements under section 302(b) of the Foreign Service Act of 
1980 (Public Law 96–465) is not subject to this section. 
(i) Notwithstanding subsections (b) through (e), an employee 
in a covered position may receive a pay rate increase upon an 
authorized movement to a different covered position with higher- 
level duties and a pre-established higher level or range of pay, 
except that any such increase must be based on the rates of pay 
and applicable pay limitations in effect on December 31, 2013. 
(j) Notwithstanding any other provision of law, for an individual 
who is newly appointed to a covered position during the period 
of time subject to this section, the initial pay rate shall be based 
on the rates of pay and applicable pay limitations in effect on 
December 31, 2013. 
(k) If an employee affected by subsections (b) through (e) is 
subject to a biweekly pay period that begins in calendar year 
2016 but ends in calendar year 2017, the bar on the employee’s 
receipt of pay rate increases shall apply through the end of that 
pay period. 
SEC. 739. (a) The head of any Executive branch department, 
agency, board, commission, or office funded by this or any other 
appropriations Act shall submit annual reports to the Inspector 
General or senior ethics official for any entity without an Inspector 
General, regarding the costs and contracting procedures related 
to each conference held by any such department, agency, board, 
commission, or office during fiscal year 2016 for which the cost 
to the United States Government was more than $100,000. 
(b) Each report submitted shall include, for each conference 
described in subsection (a) held during the applicable period— 
(1) a description of its purpose; 
(2) the number of participants attending;
H. R. 2029—243 
(3) a detailed statement of the costs to the United States 
Government, including— 
(A) the cost of any food or beverages; 
(B) the cost of any audio-visual services; 
(C) the cost of employee or contractor travel to and 
from the conference; and 
(D) a discussion of the methodology used to determine 
which costs relate to the conference; and 
(4) a description of the contracting procedures used 
including— 
(A) whether contracts were awarded on a competitive 
basis; and 
(B) a discussion of any cost comparison conducted by 
the departmental component or office in evaluating poten-
tial contractors for the conference. 
(c) Within 15 days of the date of a conference held by any 
Executive branch department, agency, board, commission, or office 
funded by this or any other appropriations Act during fiscal year 
2016 for which the cost to the United States Government was 
more than $20,000, the head of any such department, agency, 
board, commission, or office shall notify the Inspector General or 
senior ethics official for any entity without an Inspector General, 
of the date, location, and number of employees attending such 
conference. 
(d) A grant or contract funded by amounts appropriated by 
this or any other appropriations Act may not be used for the 
purpose of defraying the costs of a conference described in sub-
section (c) that is not directly and programmatically related to 
the purpose for which the grant or contract was awarded, such 
as a conference held in connection with planning, training, assess-
ment, review, or other routine purposes related to a project funded 
by the grant or contract. 
(e) None of the funds made available in this or any other 
appropriations Act may be used for travel and conference activities 
that are not in compliance with Office of Management and Budget 
Memorandum M–12–12 dated May 11, 2012 or any subsequent 
revisions to that memorandum. 
SEC. 740. None of the funds made available in this or any 
other appropriations Act may be used to increase, eliminate, or 
reduce funding for a program, project, or activity as proposed in 
the President’s budget request for a fiscal year until such proposed 
change is subsequently enacted in an appropriation Act, or unless 
such change is made pursuant to the reprogramming or transfer 
provisions of this or any other appropriations Act. 
SEC. 741. None of the funds made available by this or any 
other Act may be used to implement, administer, enforce, or apply 
the rule entitled ‘‘Competitive Area’’ published by the Office of 
Personnel Management in the Federal Register on April 15, 2008 
(73 Fed. Reg. 20180 et seq.). 
SEC. 742. None of the funds appropriated or otherwise made 
available by this or any other Act may be used to begin or announce 
a study or public-private competition regarding the conversion to 
contractor performance of any function performed by Federal 
employees pursuant to Office of Management and Budget Circular 
A–76 or any other administrative regulation, directive, or policy. 
SEC. 743. (a) None of the funds appropriated or otherwise 
made available by this or any other Act may be available for
H. R. 2029—244 
a contract, grant, or cooperative agreement with an entity that 
requires employees or contractors of such entity seeking to report 
fraud, waste, or abuse to sign internal confidentiality agreements 
or statements prohibiting or otherwise restricting such employees 
or contractors from lawfully reporting such waste, fraud, or abuse 
to a designated investigative or law enforcement representative 
of a Federal department or agency authorized to receive such 
information. 
(b) The limitation in subsection (a) shall not contravene require-
ments applicable to Standard Form 312, Form 4414, or any other 
form issued by a Federal department or agency governing the 
nondisclosure of classified information. 
SEC. 744. (a) No funds appropriated in this or any other Act 
may be used to implement or enforce the agreements in Standard 
Forms 312 and 4414 of the Government or any other nondisclosure 
policy, form, or agreement if such policy, form, or agreement does 
not contain the following provisions: ‘‘These provisions are con-
sistent with and do not supersede, conflict with, or otherwise alter 
the employee obligations, rights, or liabilities created by existing 
statute or Executive order relating to (1) classified information, 
(2) communications to Congress, (3) the reporting to an Inspector 
General of a violation of any law, rule, or regulation, or mismanage-
ment, a gross waste of funds, an abuse of authority, or a substantial 
and specific danger to public health or safety, or (4) any other 
whistleblower protection. The definitions, requirements, obligations, 
rights, sanctions, and liabilities created by controlling Executive 
orders and statutory provisions are incorporated into this agreement 
and are controlling.’’: Provided, That notwithstanding the preceding 
provision of this section, a nondisclosure policy form or agreement 
that is to be executed by a person connected with the conduct 
of an intelligence or intelligence-related activity, other than an 
employee or officer of the United States Government, may contain 
provisions appropriate to the particular activity for which such 
document is to be used. Such form or agreement shall, at a min-
imum, require that the person will not disclose any classified 
information received in the course of such activity unless specifically 
authorized to do so by the United States Government. Such non-
disclosure forms shall also make it clear that they do not bar 
disclosures to Congress, or to an authorized official of an executive 
agency or the Department of Justice, that are essential to reporting 
a substantial violation of law. 
(b) A nondisclosure agreement may continue to be implemented 
and enforced notwithstanding subsection (a) if it complies with 
the requirements for such agreement that were in effect when 
the agreement was entered into. 
(c) No funds appropriated in this or any other Act may be 
used to implement or enforce any agreement entered into during 
fiscal year 2014 which does not contain substantially similar lan-
guage to that required in subsection (a). 
SEC. 745. None of the funds made available by this or any 
other Act may be used to enter into a contract, memorandum 
of understanding, or cooperative agreement with, make a grant 
to, or provide a loan or loan guarantee to, any corporation that 
has any unpaid Federal tax liability that has been assessed, for 
which all judicial and administrative remedies have been exhausted 
or have lapsed, and that is not being paid in a timely manner
H. R. 2029—245 
pursuant to an agreement with the authority responsible for col-
lecting the tax liability, where the awarding agency is aware of 
the unpaid tax liability, unless a Federal agency has considered 
suspension or debarment of the corporation and has made a deter-
mination that this further action is not necessary to protect the 
interests of the Government. 
SEC. 746. None of the funds made available by this or any 
other Act may be used to enter into a contract, memorandum 
of understanding, or cooperative agreement with, make a grant 
to, or provide a loan or loan guarantee to, any corporation that 
was convicted of a felony criminal violation under any Federal 
law within the preceding 24 months, where the awarding agency 
is aware of the conviction, unless a Federal agency has considered 
suspension or debarment of the corporation and has made a deter-
mination that this further action is not necessary to protect the 
interests of the Government. 
SEC. 747. (a) The Act entitled ‘‘An Act providing for the incorpo-
ration of certain persons as Group Hospitalization and Medical 
Services, Inc.’’, approved August 11, 1939 (53 Stat. 1412), is 
amended— 
(1) by redesignating section 11 as section 12; and 
(2) by inserting after section 10 the following: 
‘‘SEC. 11. The surplus of the corporation is for the benefit 
and protection of all of its certificate holders and shall be available 
for the satisfaction of all obligations of the corporation regardless 
of the jurisdiction in which such surplus originated or such obliga-
tions arise. The corporation shall not divide, attribute, distribute, 
or reduce its surplus pursuant to any statute, regulation, or order 
of any jurisdiction without the express agreement of the District 
of Columbia, Maryland, and Virginia— 
‘‘(1) that the entire surplus of the corporation is excessive; 
and 
‘‘(2) to any plan for reduction or distribution of surplus.’’. 
(b) The amendments made by subsection (a) shall apply with 
respect to the surplus of Group Hospitalization and Medical Serv-
ices, Inc. for any year after 2011. 
SEC. 748. (a) During fiscal year 2016, on the date on which 
a request is made for a transfer of funds in accordance with section 
1017 of Public Law 111–203, the Bureau of Consumer Financial 
Protection shall notify the Committees on Appropriations of the 
House of Representatives and the Senate, the Committee on Finan-
cial Services of the House of Representatives, and the Committee 
on Banking, Housing, and Urban Affairs of the Senate of such 
request. 
(b) Any notification required by this section shall be made 
available on the Bureau’s public Web site. 
SEC. 749. (a) Notwithstanding the time limitations specified 
in section 3744 of title 10, United States Code, or any other time 
limitation with respect to the awarding of certain medals to persons 
who served in the Armed Forces, the President may award the 
Medal of Honor under section 3741 of such title to Charles S. 
Kettles for the acts of valor during the Vietnam War described 
in subsection (b). 
(b) The acts of valor referred to in subsection (a) are the 
actions of Charles S. Kettles during combat operations on May 
15, 1967, while serving as Flight Commander, 176th Aviation Com-
pany, 14th Aviation Battalion, Task Force Oregon, Republic of
H. R. 2029—246 
Vietnam, for which he was previously awarded the Distinguished 
Service Cross. 
SEC. 750. (a) None of the funds made available under this 
or any other Act may be used to— 
(1) implement, administer, carry out, modify, revise, or 
enforce Executive Order 13690, entitled ‘‘Establishing a Federal 
Flood Risk Management Standard and a Process for Further 
Soliciting and Considering Stakeholder Input’’ (issued January 
30, 2015), other than for— 
(A) acquiring, managing, or disposing of Federal lands 
and facilities; 
(B) providing federally undertaken, financed, or 
assisted construction or improvements; or 
(C) conducting Federal activities or programs affecting 
land use, including water and related land resources plan-
ning, regulating, and licensing activities; 
(2) implement Executive Order 13690 in a manner that 
modifies the non-grant components of the National Flood Insur-
ance Program; or 
(3) apply Executive Order 13690 or the Federal Flood Risk 
Management Standard by any component of the Department 
of Defense, including the Army Corps of Engineers in a way 
that changes the ‘‘floodplain’’ considered when determining 
whether or not to issue a Department of the Army permit 
under section 404 of the Clean Water Act or section 10 of 
the Rivers and Harbors Act. 
(b) Subsection (a) of this section shall not be in effect during 
the period beginning on October 1, 2016 and ending on September 
30, 2017. 
SEC. 751. Except as expressly provided otherwise, any reference 
to ‘‘this Act’’ contained in any title other than title IV or VIII 
shall not apply to such title IV or VIII. 
TITLE VIII 
GENERAL PROVISIONS—DISTRICT OF COLUMBIA 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 801. There are appropriated from the applicable funds 
of the District of Columbia such sums as may be necessary for 
making refunds and for the payment of legal settlements or judg-
ments that have been entered against the District of Columbia 
government. 
SEC. 802. None of the Federal funds provided in this Act shall 
be used for publicity or propaganda purposes or implementation 
of any policy including boycott designed to support or defeat legisla-
tion pending before Congress or any State legislature. 
SEC. 803. (a) None of the Federal funds provided under this 
Act to the agencies funded by this Act, both Federal and District 
government agencies, that remain available for obligation or 
expenditure in fiscal year 2016, or provided from any accounts 
in the Treasury of the United States derived by the collection 
of fees available to the agencies funded by this Act, shall be avail-
able for obligation or expenditures for an agency through a re-
programming of funds which— 
(1) creates new programs;
H. R. 2029—247 
(2) eliminates a program, project, or responsibility center; 
(3) establishes or changes allocations specifically denied, 
limited or increased under this Act; 
(4) increases funds or personnel by any means for any 
program, project, or responsibility center for which funds have 
been denied or restricted; 
(5) re-establishes any program or project previously 
deferred through reprogramming; 
(6) augments any existing program, project, or responsi-
bility center through a reprogramming of funds in excess of 
$3,000,000 or 10 percent, whichever is less; or 
(7) increases by 20 percent or more personnel assigned 
to a specific program, project or responsibility center, 
unless prior approval is received from the Committees on Appropria-
tions of the House of Representatives and the Senate. 
(b) The District of Columbia government is authorized to 
approve and execute reprogramming and transfer requests of local 
funds under this title through November 7, 2016. 
SEC. 804. None of the Federal funds provided in this Act may 
be used by the District of Columbia to provide for salaries, expenses, 
or other costs associated with the offices of United States Senator 
or United States Representative under section 4(d) of the District 
of Columbia Statehood Constitutional Convention Initiatives of 1979 
(D.C. Law 3–171; D.C. Official Code, sec. 1–123). 
SEC. 805. Except as otherwise provided in this section, none 
of the funds made available by this Act or by any other Act may 
be used to provide any officer or employee of the District of 
Columbia with an official vehicle unless the officer or employee 
uses the vehicle only in the performance of the officer’s or employee’s 
official duties. For purposes of this section, the term ‘‘official duties’’ 
does not include travel between the officer’s or employee’s residence 
and workplace, except in the case of— 
(1) an officer or employee of the Metropolitan Police Depart-
ment who resides in the District of Columbia or is otherwise 
designated by the Chief of the Department; 
(2) at the discretion of the Fire Chief, an officer or employee 
of the District of Columbia Fire and Emergency Medical Serv-
ices Department who resides in the District of Columbia and 
is on call 24 hours a day; 
(3) at the discretion of the Director of the Department 
of Corrections, an officer or employee of the District of Columbia 
Department of Corrections who resides in the District of 
Columbia and is on call 24 hours a day; 
(4) at the discretion of the Chief Medical Examiner, an 
officer or employee of the Office of the Chief Medical Examiner 
who resides in the District of Columbia and is on call 24 
hours a day; 
(5) at the discretion of the Director of the Homeland Secu-
rity and Emergency Management Agency, an officer or 
employee of the Homeland Security and Emergency Manage-
ment Agency who resides in the District of Columbia and 
is on call 24 hours a day; 
(6) the Mayor of the District of Columbia; and 
(7) the Chairman of the Council of the District of Columbia. 
SEC. 806. (a) None of the Federal funds contained in this 
Act may be used by the District of Columbia Attorney General 
or any other officer or entity of the District government to provide
H. R. 2029—248 
assistance for any petition drive or civil action which seeks to 
require Congress to provide for voting representation in Congress 
for the District of Columbia. 
(b) Nothing in this section bars the District of Columbia 
Attorney General from reviewing or commenting on briefs in private 
lawsuits, or from consulting with officials of the District government 
regarding such lawsuits. 
SEC. 807. None of the Federal funds contained in this Act 
may be used to distribute any needle or syringe for the purpose 
of preventing the spread of blood borne pathogens in any location 
that has been determined by the local public health or local law 
enforcement authorities to be inappropriate for such distribution. 
SEC. 808. Nothing in this Act may be construed to prevent 
the Council or Mayor of the District of Columbia from addressing 
the issue of the provision of contraceptive coverage by health insur-
ance plans, but it is the intent of Congress that any legislation 
enacted on such issue should include a ‘‘conscience clause’’ which 
provides exceptions for religious beliefs and moral convictions. 
SEC. 809. (a) None of the Federal funds contained in this 
Act may be used to enact or carry out any law, rule, or regulation 
to legalize or otherwise reduce penalties associated with the posses-
sion, use, or distribution of any schedule I substance under the 
Controlled Substances Act (21 U.S.C. 801 et seq.) or any 
tetrahydrocannabinols derivative. 
(b) None of the funds contained in this Act may be used to 
enact any law, rule, or regulation to legalize or otherwise reduce 
penalties associated with the possession, use, or distribution of 
any schedule I substance under the Controlled Substances Act 
(21 U.S.C. 801 et seq.) or any tetrahydrocannabinols derivative 
for recreational purposes. 
SEC. 810. None of the funds appropriated under this Act shall 
be expended for any abortion except where the life of the mother 
would be endangered if the fetus were carried to term or where 
the pregnancy is the result of an act of rape or incest. 
SEC. 811. (a) No later than 30 calendar days after the date 
of the enactment of this Act, the Chief Financial Officer for the 
District of Columbia shall submit to the appropriate committees 
of Congress, the Mayor, and the Council of the District of Columbia, 
a revised appropriated funds operating budget in the format of 
the budget that the District of Columbia government submitted 
pursuant to section 442 of the District of Columbia Home Rule 
Act (D.C. Official Code, sec. 1–204.42), for all agencies of the District 
of Columbia government for fiscal year 2016 that is in the total 
amount of the approved appropriation and that realigns all budg-
eted data for personal services and other-than-personal services, 
respectively, with anticipated actual expenditures. 
(b) This section shall apply only to an agency for which the 
Chief Financial Officer for the District of Columbia certifies that 
a reallocation is required to address unanticipated changes in pro-
gram requirements. 
SEC. 812. No later than 30 calendar days after the date of 
the enactment of this Act, the Chief Financial Officer for the District 
of Columbia shall submit to the appropriate committees of Congress, 
the Mayor, and the Council for the District of Columbia, a revised 
appropriated funds operating budget for the District of Columbia 
Public Schools that aligns schools budgets to actual enrollment. 
The revised appropriated funds budget shall be in the format of
H. R. 2029—249 
the budget that the District of Columbia government submitted 
pursuant to section 442 of the District of Columbia Home Rule 
Act (D.C. Official Code, sec. 1–204.42). 
SEC. 813. (a) Amounts appropriated in this Act as operating 
funds may be transferred to the District of Columbia’s enterprise 
and capital funds and such amounts, once transferred, shall retain 
appropriation authority consistent with the provisions of this Act. 
(b) The District of Columbia government is authorized to 
reprogram or transfer for operating expenses any local funds trans-
ferred or reprogrammed in this or the four prior fiscal years from 
operating funds to capital funds, and such amounts, once trans-
ferred or reprogrammed, shall retain appropriation authority con-
sistent with the provisions of this Act. 
(c) The District of Columbia government may not transfer or 
reprogram for operating expenses any funds derived from bonds, 
notes, or other obligations issued for capital projects. 
SEC. 814. None of the Federal funds appropriated in this Act 
shall remain available for obligation beyond the current fiscal year, 
nor may any be transferred to other appropriations, unless expressly 
so provided herein. 
SEC. 815. Except as otherwise specifically provided by law 
or under this Act, not to exceed 50 percent of unobligated balances 
remaining available at the end of fiscal year 2016 from appropria-
tions of Federal funds made available for salaries and expenses 
for fiscal year 2016 in this Act, shall remain available through 
September 30, 2017, for each such account for the purposes author-
ized: Provided, That a request shall be submitted to the Committees 
on Appropriations of the House of Representatives and the Senate 
for approval prior to the expenditure of such funds: Provided further, 
That these requests shall be made in compliance with reprogram-
ming guidelines outlined in section 803 of this Act. 
SEC. 816. (a) During fiscal year 2017, during a period in which 
neither a District of Columbia continuing resolution or a regular 
District of Columbia appropriation bill is in effect, local funds 
are appropriated in the amount provided for any project or activity 
for which local funds are provided in the Fiscal Year 2017 Budget 
Request Act of 2016 as submitted to Congress (subject to any 
modifications enacted by the District of Columbia as of the begin-
ning of the period during which this subsection is in effect) at 
the rate set forth by such Act. 
(b) Appropriations made by subsection (a) shall cease to be 
available— 
(1) during any period in which a District of Columbia 
continuing resolution for fiscal year 2017 is in effect; or 
(2) upon the enactment into law of the regular District 
of Columbia appropriation bill for fiscal year 2017. 
(c) An appropriation made by subsection (a) is provided under 
the authority and conditions as provided under this Act and shall 
be available to the extent and in the manner that would be provided 
by this Act. 
(d) An appropriation made by subsection (a) shall cover all 
obligations or expenditures incurred for such project or activity 
during the portion of fiscal year 2017 for which this section applies 
to such project or activity. 
(e) This section shall not apply to a project or activity during 
any period of fiscal year 2017 if any other provision of law (other 
than an authorization of appropriations)—
H. R. 2029—250 
(1) makes an appropriation, makes funds available, or 
grants authority for such project or activity to continue for 
such period; or 
(2) specifically provides that no appropriation shall be 
made, no funds shall be made available, or no authority shall 
be granted for such project or activity to continue for such 
period. 
(f) Nothing in this section shall be construed to affect obligations 
of the government of the District of Columbia mandated by other 
law. 
SEC. 817. (a) This section may be cited as the ‘‘D.C. Opportunity 
Scholarship Program School Certification Requirements Act’’. 
(b) Section 3007(a) of the Scholarships for Opportunity and 
Results Act (Public Law 112–10; 125 Stat. 203) is amended— 
(1) in paragraph (4)— 
(A) in subparagraph (E), by striking ‘‘and’’ after the 
semicolon; 
(B) in subparagraph (F), by striking the period at the 
end and inserting a semicolon; and 
(C) by adding at the end the following: 
‘‘(G)(i) is provisionally or fully accredited by a national 
or regional accrediting agency that is recognized in the 
District of Columbia School Reform Act of 1995 (sec. 38– 
1802.02(16)(A)–(G), D.C. Official Code) or any other accred-
iting body deemed appropriate by the Office of the State 
Superintendent for Schools for the purposes of accrediting 
an elementary or secondary school; or 
‘‘(ii) in the case of a school that is a participating 
school as of the day before the date of enactment 
of the D.C. Opportunity Scholarship Program School 
Certification Requirements Act and, as of such day, 
does not meet the requirements of clause (i)— 
‘‘(I) by not later than 1 year after such date 
of enactment, is pursuing accreditation by a 
national or regional accrediting agency recognized 
in the District of Columbia School Reform Act 
of 1995 (sec. 38–1802.02(16)(A)–(G), D.C. Official 
Code) or any other accrediting body deemed appro-
priate by the Office of the State Superintendent 
for Schools for the purposes of accrediting an 
elementary or secondary school; and 
‘‘(II) by not later than 5 years after such date 
of enactment, is provisionally or fully accredited 
by such accrediting agency, except that an eligible 
entity may grant not more than one 1-year exten-
sion to meet this requirement for each partici-
pating school that provides evidence to the eligible 
entity from such accrediting agency that the 
school’s application for accreditation is in process 
and the school will be awarded accreditation before 
the end of the 1-year extension period; 
‘‘(H) conducts criminal background checks on school 
employees who have direct and unsupervised interaction 
with students; and 
‘‘(I) complies with all requests for data and information 
regarding the reporting requirements described in section 
3010.’’; and
H. R. 2029—251 
(2) by adding at the end the following: 
‘‘(5) NEW
PARTICIPATING
SCHOOLS.—If a school is not a 
participating school as of the date of enactment of the D.C. 
Opportunity Scholarship Program School Certification Require-
ments Act, the school shall not become a participating school 
and none of the funds provided under this division for oppor-
tunity scholarships may be used by an eligible student to enroll 
in that school unless the school— 
‘‘(A) is actively pursuing provisional or full accredita-
tion by a national or regional accrediting agency that is 
recognized in the District of Columbia School Reform Act 
of 1995 (sec. 38–1802.02(16)(A)–(G), D.C. Official Code) 
or any other accrediting body deemed appropriate by the 
Office of the State Superintendent for Schools for the pur-
poses of accrediting an elementary or secondary school; 
and 
‘‘(B) meets all of the other requirements for partici-
pating schools under this Act. 
‘‘(6) ENROLLING IN ANOTHER SCHOOL.—An eligible entity 
shall assist the parents of a participating eligible student in 
identifying, applying to, and enrolling in an another partici-
pating school for which opportunity scholarship funds may be 
used, if— 
‘‘(A) such student is enrolled in a participating private 
school and may no longer use opportunity scholarship funds 
for enrollment in that participating private school because 
such school fails to meet a requirement under paragraph 
4, or any other requirement of this Act; or 
‘‘(B) a participating eligible student is enrolled in a 
school that ceases to be a participating school.’’. 
(c) REPORT TO ELIGIBLE ENTITIES.—Section 3010 of the Scholar-
ships for Opportunity and Results Act (Public Law 112–10; 125 
Stat. 203) is further amended— 
(1) by redesignating subsection (d) as subsection (e); and 
(2) by inserting after subsection (c) the following: 
‘‘(d) REPORTS
TO
ELIGIBLE
ENTITIES.—The eligible entity 
receiving funds under section 3004(a) shall ensure that each partici-
pating school under this division submits to the eligible entity 
beginning not later than 5 years after the date of the enactment 
of the D.C. Opportunity Scholarship Program School Certification 
Requirements Act, a certification that the school has been awarded 
provisional or full accreditation, or has been granted an extension 
by the eligible entity in accordance with section 3007(a)(4)(G).’’. 
(d) Unless specifically provided otherwise, this section, and 
the amendments made by this section, shall take effect 1 year 
after the date of enactment of this Act. 
SEC. 818. Subparagraph (G) of section 3(c)(2) of the District 
of Columbia College Access Act of 1999 (Public Law 106–98), as 
amended, is further amended: 
(1) by inserting after ‘‘(G)’’, ‘‘(i) for individuals who began 
an undergraduate course of study prior to school year 2015– 
2016,’’; and 
(2) by inserting the following before the period at the 
end: ‘‘and (ii) for individuals who begin an undergraduate course 
of study in or after school year 2016–2017, is from a family 
with a taxable annual income of less than $750,000. Beginning 
with school year 2017–2018, the Mayor shall adjust the
H. R. 2029—252 
amounts in clauses (i) and (ii) for inflation, as measured by 
the percentage increase, if any, from the preceding fiscal year 
in the Consumer Price Index for All Urban Consumers, pub-
lished by the Bureau of Labor Statistics of the Department 
of Labor’’. 
SEC. 819. Except as expressly provided otherwise, any reference 
to ‘‘this Act’’ contained in this title or in title IV shall be treated 
as referring only to the provisions of this title or of title IV. 
This division may be cited as the ‘‘Financial Services and Gen-
eral Government Appropriations Act, 2016’’. 
DIVISION F—DEPARTMENT OF HOMELAND SECURITY 
APPROPRIATIONS ACT, 2016 
TITLE I 
DEPARTMENTAL MANAGEMENT AND OPERATIONS 
OFFICE OF THE SECRETARY AND EXECUTIVE MANAGEMENT 
For necessary expenses of the Office of the Secretary of Home-
land Security, as authorized by section 102 of the Homeland Secu-
rity Act of 2002 (6 U.S.C. 112), and executive management of 
the Department of Homeland Security, as authorized by law, 
$137,466,000: Provided, That not to exceed $45,000 shall be for 
official reception and representation expenses: Provided further, 
That all official costs associated with the use of government aircraft 
by Department of Homeland Security personnel to support official 
travel of the Secretary and the Deputy Secretary shall be paid 
from amounts made available for the Immediate Office of the Sec-
retary and the Immediate Office of the Deputy Secretary: Provided 
further, That not later than 30 days after the date of enactment 
of this Act, the Secretary of Homeland Security shall submit to 
the Committees on Appropriations of the Senate and the House 
of Representatives, the Committees on the Judiciary of the Senate 
and the House of Representatives, the Committee on Homeland 
Security and Governmental Affairs of the Senate, and the Com-
mittee on Homeland Security of the House of Representatives, 
the comprehensive plan for implementation of the biometric entry 
and exit data system as required under this heading in Public 
Law 114–4 and a report on visa overstay data by country as 
required by section 1376 of title 8, United States Code: Provided 
further, That the report on visa overstay data shall also include— 
(1) overstays from all nonimmigrant visa categories under 
the immigration laws, delineated by each of the classes and 
sub-classes of such categories; and 
(2) numbers as well as rates of overstays for each class 
and sub-class of such nonimmigrant categories on a per-country 
basis: 
Provided further, That of the funds provided under this heading, 
$13,000,000 shall be withheld from obligation for the Office of 
the Secretary and Executive Management until both the comprehen-
sive plan and the report are submitted. 
OFFICE OF THE UNDER SECRETARY FOR MANAGEMENT 
For necessary expenses of the Office of the Under Secretary 
for Management, as authorized by sections 701 through 705 of
H. R. 2029—253 
the Homeland Security Act of 2002 (6 U.S.C. 341 through 345), 
$196,810,000, of which not to exceed $2,000 shall be for official 
reception and representation expenses: Provided, That of the total 
amount made available under this heading, $4,456,000 shall remain 
available until September 30, 2017, solely for the alteration and 
improvement of facilities, tenant improvements, and relocation costs 
to consolidate Department headquarters operations at the Nebraska 
Avenue Complex; and $7,778,000 shall remain available until Sep-
tember 30, 2017, for the Human Resources Information Technology 
program: Provided further, That the Under Secretary for Manage-
ment shall include in the President’s budget proposal for fiscal 
year 2017, submitted pursuant to section 1105(a) of title 31, United 
States Code, a Comprehensive Acquisition Status Report, which 
shall include the information required under the heading ‘‘Office 
of the Under Secretary for Management’’ under title I of division 
D of the Consolidated Appropriations Act, 2012 (Public Law 112– 
74), and shall submit quarterly updates to such report not later 
than 45 days after the completion of each quarter. 
OFFICE OF THE CHIEF FINANCIAL OFFICER 
For necessary expenses of the Office of the Chief Financial 
Officer, as authorized by section 103 of the Homeland Security 
Act of 2002 (6 U.S.C. 113), $56,420,000: Provided, That the Sec-
retary of Homeland Security shall submit to the Committees on 
Appropriations of the Senate and the House of Representatives, 
at the time the President’s budget proposal for fiscal year 2017 
is submitted pursuant to section 1105(a) of title 31, United States 
Code, the Future Years Homeland Security Program, as authorized 
by section 874 of Public Law 107–296 (6 U.S.C. 454). 
OFFICE OF THE CHIEF INFORMATION OFFICER 
For necessary expenses of the Office of the Chief Information 
Officer, as authorized by section 103 of the Homeland Security 
Act of 2002 (6 U.S.C. 113), and Department-wide technology invest-
ments, $309,976,000; of which $109,957,000 shall be available for 
salaries and expenses; and of which $200,019,000, to remain avail-
able until September 30, 2017, shall be available for development 
and acquisition of information technology equipment, software, serv-
ices, and related activities for the Department of Homeland Secu-
rity. 
ANALYSIS AND OPERATIONS 
For necessary expenses for intelligence analysis and operations 
coordination activities, as authorized by title II of the Homeland 
Security Act of 2002 (6 U.S.C. 121 et seq.), $264,714,000; of which 
not to exceed $3,825 shall be for official reception and representation 
expenses; of which not to exceed $2,000,000 is available for facility 
needs associated with secure space at fusion centers, including 
improvements to buildings; and of which $111,021,000 shall remain 
available until September 30, 2017. 
OFFICE OF INSPECTOR GENERAL 
For necessary expenses of the Office of Inspector General in 
carrying out the provisions of the Inspector General Act of 1978
H. R. 2029—254 
(5 U.S.C. App.), $137,488,000; of which not to exceed $300,000 
may be used for certain confidential operational expenses, including 
the payment of informants, to be expended at the direction of 
the Inspector General. 
TITLE II 
SECURITY, ENFORCEMENT, AND INVESTIGATIONS 
U.S. CUSTOMS AND BORDER PROTECTION 
SALARIES AND EXPENSES 
For necessary expenses for enforcement of laws relating to 
border security, immigration, customs, agricultural inspections and 
regulatory activities related to plant and animal imports, and 
transportation of unaccompanied minor aliens; purchase and lease 
of up to 7,500 (6,500 for replacement only) police-type vehicles; 
and contracting with individuals for personal services abroad; 
$8,628,902,000; of which $3,274,000 shall be derived from the 
Harbor Maintenance Trust Fund for administrative expenses 
related to the collection of the Harbor Maintenance Fee pursuant 
to section 9505(c)(3) of the Internal Revenue Code of 1986 (26 
U.S.C. 9505(c)(3)) and notwithstanding section 1511(e)(1) of the 
Homeland Security Act of 2002 (6 U.S.C. 551(e)(1)); of which 
$30,000,000 shall be available until September 30, 2017, solely 
for the purpose of recruiting, hiring, training, and equipping law 
enforcement officers and Border Patrol agents; of which not to 
exceed $34,425 shall be for official reception and representation 
expenses; of which such sums as become available in the Customs 
User Fee Account, except sums subject to section 13031(f)(3) of 
the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 
U.S.C. 58c(f)(3)), shall be derived from that account; of which not 
to exceed $150,000 shall be available for payment for rental space 
in connection with preclearance operations; and of which not to 
exceed $1,000,000 shall be for awards of compensation to inform-
ants, to be accounted for solely under the certificate of the Secretary 
of Homeland Security: Provided, That of the amounts made avail-
able under this heading for Inspection and Detection Technology 
Investments, $18,500,000 shall remain available until September 
30, 2018: Provided further, That for fiscal year 2016, the overtime 
limitation prescribed in section 5(c)(1) of the Act of February 13, 
1911 (19 U.S.C. 267(c)(1)) shall be $35,000; and notwithstanding 
any other provision of law, none of the funds appropriated by 
this Act shall be available to compensate any employee of U.S. 
Customs and Border Protection for overtime, from whatever source, 
in an amount that exceeds such limitation, except in individual 
cases determined by the Secretary of Homeland Security, or the 
designee of the Secretary, to be necessary for national security 
purposes, to prevent excessive costs, or in cases of immigration 
emergencies: Provided further, That the Border Patrol shall main-
tain an active duty presence of not less than 21,370 full-time 
equivalent agents protecting the borders of the United States in 
the fiscal year.
H. R. 2029—255 
AUTOMATION MODERNIZATION 
For necessary expenses for U.S. Customs and Border Protection 
for operation and improvement of automated systems, including 
salaries and expenses, $829,460,000; of which $465,732,000 shall 
remain available until September 30, 2018; and of which not less 
than $151,184,000 shall be for the development of the Automated 
Commercial Environment. 
BORDER SECURITY FENCING, INFRASTRUCTURE, AND TECHNOLOGY 
For necessary expenses for border security fencing, infrastruc-
ture, and technology, $447,461,000; of which $273,931,000 shall 
remain available until September 30, 2017, for operations and 
maintenance; and of which $173,530,000 shall remain available 
until September 30, 2018, for development and deployment. 
AIR AND MARINE OPERATIONS 
For necessary expenses for the operations, maintenance, and 
procurement of marine vessels, aircraft, unmanned aerial systems, 
the Air and Marine Operations Center, and other related equipment 
of the air and marine program, including salaries and expenses, 
operational training, and mission-related travel, the operations of 
which include the following: the interdiction of narcotics and other 
goods; the provision of support to Federal, State, and local agencies 
in the enforcement or administration of laws enforced by the Depart-
ment of Homeland Security; and, at the discretion of the Secretary 
of Homeland Security, the provision of assistance to Federal, State, 
and local agencies in other law enforcement and emergency humani-
tarian efforts; $802,298,000; of which $300,429,000 shall be avail-
able for salaries and expenses; and of which $501,869,000 shall 
remain available until September 30, 2018: Provided, That no air-
craft or other related equipment, with the exception of aircraft 
that are one of a kind and have been identified as excess to 
U.S. Customs and Border Protection requirements and aircraft that 
have been damaged beyond repair, shall be transferred to any 
other Federal agency, department, or office outside of the Depart-
ment of Homeland Security during fiscal year 2016 without prior 
notice to the Committees on Appropriations of the Senate and 
the House of Representatives: Provided further, That funding made 
available under this heading shall be available for customs expenses 
when necessary to maintain or to temporarily increase operations 
in Puerto Rico. 
CONSTRUCTION AND FACILITIES MANAGEMENT 
For necessary expenses to plan, acquire, construct, renovate, 
equip, furnish, operate, manage, and maintain buildings, facilities, 
and related infrastructure necessary for the administration and 
enforcement of the laws relating to customs, immigration, and 
border security, $340,128,000, to remain available until September 
30, 2020.
H. R. 2029—256 
U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT 
SALARIES AND EXPENSES 
For necessary expenses for enforcement of immigration and 
customs laws, detention and removals, and investigations, including 
intellectual property rights and overseas vetted units operations; 
and purchase and lease of up to 3,790 (2,350 for replacement 
only) police-type vehicles; $5,779,041,000; of which not to exceed 
$10,000,000 shall be available until expended for conducting special 
operations under section 3131 of the Customs Enforcement Act 
of 1986 (19 U.S.C. 2081); of which not to exceed $11,475 shall 
be for official reception and representation expenses; of which not 
to exceed $2,000,000 shall be for awards of compensation to inform-
ants, to be accounted for solely under the certificate of the Secretary 
of Homeland Security; of which not less than $305,000 shall be 
for promotion of public awareness of the child pornography tipline 
and activities to counter child exploitation; of which not less than 
$5,400,000 shall be used to facilitate agreements consistent with 
section 287(g) of the Immigration and Nationality Act (8 U.S.C. 
1357(g)); of which not to exceed $45,000,000, to remain available 
until September 30, 2017, is for maintenance, construction, and 
leasehold improvements at owned and leased facilities; and of which 
not to exceed $11,216,000 shall be available to fund or reimburse 
other Federal agencies for the costs associated with the care, 
maintenance, and repatriation of smuggled aliens unlawfully 
present in the United States: Provided, That of the total amount 
made available under this heading, $100,000,000 shall be withheld 
from obligation until the Director of U.S. Immigration and Customs 
Enforcement submits to the Committees on Appropriations of the 
Senate and the House of Representatives a report detailing the 
number of full-time equivalent employees hired and lost through 
attrition for the period beginning on October 1, 2015, and ending 
on June 30, 2016: Provided further, That of the total amount made 
available under this heading, $5,000,000 shall be withheld from 
obligation until the Director of U.S. Immigration and Customs 
Enforcement briefs the Committees on Appropriations of the Senate 
and the House of Representatives on efforts to increase the number 
of communities and law enforcement agencies participating in the 
Priority Enforcement Program, including details as to the jurisdic-
tions and law enforcement agencies approached and the level of 
participation on a by-community basis: Provided further, That none 
of the funds made available under this heading shall be available 
to compensate any employee for overtime in an annual amount 
in excess of $35,000, except that the Secretary of Homeland Secu-
rity, or the designee of the Secretary, may waive that amount 
as necessary for national security purposes and in cases of immigra-
tion emergencies: Provided further, That of the total amount pro-
vided, $15,770,000 shall be for activities to enforce laws against 
forced child labor, of which not to exceed $6,000,000 shall remain 
available until expended: Provided further, That of the total amount 
available, not less than $1,600,000,000 shall be available to identify 
aliens convicted of a crime who may be deportable, and to remove 
them from the United States once they are judged deportable: 
Provided further, That the Secretary of Homeland Security shall 
prioritize the identification and removal of aliens convicted of a 
crime by the severity of that crime: Provided further, That funding
H. R. 2029—257 
made available under this heading shall maintain a level of not 
less than 34,000 detention beds through September 30, 2016: Pro-
vided further, That of the total amount provided, not less than 
$3,217,942,000 is for enforcement, detention, and removal oper-
ations, including transportation of unaccompanied minor aliens: 
Provided further, That of the amount provided for Custody Oper-
ations in the previous proviso, $45,000,000 shall remain available 
until September 30, 2020: Provided further, That of the total amount 
provided for the Visa Security Program and international investiga-
tions, $13,300,000 shall remain available until September 30, 2017: 
Provided further, That not less than $15,000,000 shall be available 
for investigation of intellectual property rights violations, including 
operation of the National Intellectual Property Rights Coordination 
Center: Provided further, That none of the funds provided under 
this heading may be used to continue a delegation of law enforce-
ment authority authorized under section 287(g) of the Immigration 
and Nationality Act (8 U.S.C. 1357(g)) if the Department of Home-
land Security Inspector General determines that the terms of the 
agreement governing the delegation of authority have been materi-
ally violated: Provided further, That none of the funds provided 
under this heading may be used to continue any contract for the 
provision of detention services if the two most recent overall 
performance evaluations received by the contracted facility are less 
than ‘‘adequate’’ or the equivalent median score in any subsequent 
performance evaluation system: Provided further, That nothing 
under this heading shall prevent U.S. Immigration and Customs 
Enforcement from exercising those authorities provided under the 
immigration laws (as defined in section 101(a)(17) of the Immigra-
tion and Nationality Act (8 U.S.C. 1101(a)(17))) during priority 
operations pertaining to aliens convicted of a crime: Provided fur-
ther, That without regard to the limitation as to time and condition 
of section 503(d) of this Act, the Secretary may propose to reprogram 
and transfer funds within and into this appropriation necessary 
to ensure the detention of aliens prioritized for removal. 
AUTOMATION MODERNIZATION 
For expenses of immigration and customs enforcement auto-
mated systems, $53,000,000, to remain available until September 
30, 2018. 
TRANSPORTATION SECURITY ADMINISTRATION 
AVIATION SECURITY 
For necessary expenses of the Transportation Security Adminis-
tration related to providing civil aviation security services pursuant 
to the Aviation and Transportation Security Act (Public Law 107– 
71; 115 Stat. 597; 49 U.S.C. 40101 note), $5,719,437,000, to remain 
available until September 30, 2017; of which not to exceed $7,650 
shall be for official reception and representation expenses: Provided, 
That any award to deploy explosives detection systems shall be 
based on risk, the airport’s current reliance on other screening 
solutions, lobby congestion resulting in increased security concerns, 
high injury rates, airport readiness, and increased cost effectiveness: 
Provided further, That security service fees authorized under section 
44940 of title 49, United States Code, shall be credited to this 
appropriation as offsetting collections and shall be available only
H. R. 2029—258 
for aviation security: Provided further, That the sum appropriated 
under this heading from the general fund shall be reduced on 
a dollar-for-dollar basis as such offsetting collections are received 
during fiscal year 2016 so as to result in a final fiscal year appro-
priation from the general fund estimated at not more than 
$3,589,437,000: Provided further, That the funds deposited pursuant 
to section 44945 of title 49, United States Code, that are currently 
unavailable for obligation are hereby permanently cancelled: Pro-
vided further, That notwithstanding section 44923 of title 49, United 
States Code, for fiscal year 2016, any funds in the Aviation Security 
Capital Fund established by section 44923(h) of title 49, United 
States Code, may be used for the procurement and installation 
of explosives detection systems or for the issuance of other trans-
action agreements for the purpose of funding projects described 
in section 44923(a) of such title: Provided further, That notwith-
standing any other provision of law, for the current fiscal year 
and each fiscal year hereafter, mobile explosives detection systems 
purchased and deployed using funds made available under this 
heading may be moved and redeployed to meet evolving passenger 
and baggage screening security priorities at airports: Provided fur-
ther, That none of the funds made available in this Act may be 
used for any recruiting or hiring of personnel into the Transpor-
tation Security Administration that would cause the agency to 
exceed a staffing level of 45,000 full-time equivalent screeners: 
Provided further, That the preceding proviso shall not apply to 
personnel hired as part-time employees: Provided further, That 
not later than 90 days after the date of enactment of this Act, 
the Secretary of Homeland Security shall submit to the Committees 
on Appropriations of the Senate and the House of Representatives 
a detailed report on— 
(1) the Department of Homeland Security efforts and 
resources being devoted to develop more advanced integrated 
passenger screening technologies for the most effective security 
of passengers and baggage at the lowest possible operating 
and acquisition costs, including projected funding levels for 
each fiscal year for the next 5 years or until project completion, 
whichever is earlier; 
(2) how the Transportation Security Administration is 
deploying its existing passenger and baggage screener 
workforce in the most cost-effective manner; and 
(3) labor savings from the deployment of improved tech-
nologies for passenger and baggage screening, including high- 
speed baggage screening, and how those savings are being 
used to offset security costs or reinvested to address security 
vulnerabilities: 
Provided further, That Members of the United States House of 
Representatives and the United States Senate, including the leader-
ship; the heads of Federal agencies and commissions, including 
the Secretary, Deputy Secretary, Under Secretaries, and Assistant 
Secretaries of the Department of Homeland Security; the United 
States Attorney General, Deputy Attorney General, Assistant Attor-
neys General, and the United States Attorneys; and senior members 
of the Executive Office of the President, including the Director 
of the Office of Management and Budget, shall not be exempt 
from Federal passenger and baggage screening.
H. R. 2029—259 
SURFACE TRANSPORTATION SECURITY 
For necessary expenses of the Transportation Security Adminis-
tration related to surface transportation security activities, 
$110,798,000, to remain available until September 30, 2017. 
INTELLIGENCE AND VETTING 
For necessary expenses for the development and implementa-
tion of intelligence and vetting activities, $236,693,000, to remain 
available until September 30, 2017. 
TRANSPORTATION SECURITY SUPPORT 
For necessary expenses of the Transportation Security Adminis-
tration related to transportation security support pursuant to the 
Aviation and Transportation Security Act (Public Law 107–71; 115 
Stat. 597; 49 U.S.C. 40101 note), $924,015,000, to remain available 
until September 30, 2017. 
COAST GUARD 
OPERATING EXPENSES 
For necessary expenses for the operations and maintenance 
of the Coast Guard, not otherwise provided for; purchase or lease 
of not to exceed 25 passenger motor vehicles, which shall be for 
replacement only; purchase or lease of small boats for contingent 
and emergent requirements (at a unit cost of no more than 
$700,000) and repairs and service-life replacements, not to exceed 
a total of $31,000,000; purchase or lease of boats necessary for 
overseas deployments and activities; purchase or lease of other 
equipment (at a unit cost of no more than $250,000); minor shore 
construction projects not exceeding $1,000,000 in total cost on any 
location; payments pursuant to section 156 of Public Law 97– 
377 (42 U.S.C. 402 note; 96 Stat. 1920); and recreation and welfare; 
$7,061,490,000, of which $500,002,000 shall be for defense-related 
activities, of which $160,002,000 is designated by the Congress 
for Overseas Contingency Operations/Global War on Terrorism 
pursuant to section 251(b)(2)(A)(ii) of the Balanced Budget and 
Emergency Deficit Control Act of 1985; of which $24,500,000 shall 
be derived from the Oil Spill Liability Trust Fund to carry out 
the purposes of section 1012(a)(5) of the Oil Pollution Act of 1990 
(33 U.S.C. 2712(a)(5)); and of which not to exceed $23,000 shall 
be for official reception and representation expenses: Provided, That 
none of the funds made available by this Act shall be for expenses 
incurred for recreational vessels under section 12114 of title 46, 
United States Code, except to the extent fees are collected from 
owners of yachts and credited to this appropriation: Provided fur-
ther, That to the extent fees are insufficient to pay expenses of 
recreational vessel documentation under such section 12114, and 
there is a backlog of recreational vessel applications, then personnel 
performing non-recreational vessel documentation functions under 
subchapter II of chapter 121 of title 46, United States Code, may 
perform documentation under section 12114: Provided further, That 
of the funds provided under this heading, $85,000,000 shall be 
withheld from obligation for Coast Guard Headquarters Directorates 
until a future-years capital investment plan for fiscal years 2017
H. R. 2029—260 
through 2021, as specified under the heading ‘‘Coast Guard, Acquisi-
tion, Construction, and Improvements’’ of this Act, is submitted 
to the Committees on Appropriations of the Senate and the House 
of Representatives: Provided further, That funds made available 
under this heading for Overseas Contingency Operations/Global 
War on Terrorism may be allocated by program, project, and 
activity, notwithstanding section 503 of this Act: Provided further, 
That without regard to the limitation as to time and condition 
of section 503(d) of this Act, after June 30, up to $10,000,000 
may be reprogrammed to or from Military Pay and Allowances 
in accordance with subsections (a), (b), and (c) of section 503. 
ENVIRONMENTAL COMPLIANCE AND RESTORATION 
For necessary expenses to carry out the environmental compli-
ance and restoration functions of the Coast Guard under chapter 
19 of title 14, United States Code, $13,221,000, to remain available 
until September 30, 2020. 
RESERVE TRAINING 
For necessary expenses of the Coast Guard Reserve, as author-
ized by law; operations and maintenance of the Coast Guard reserve 
program; personnel and training costs; and equipment and services; 
$110,614,000. 
ACQUISITION, CONSTRUCTION, AND IMPROVEMENTS 
For necessary expenses of acquisition, construction, renovation, 
and improvement of aids to navigation, shore facilities, vessels, 
and aircraft, including equipment related thereto; and maintenance, 
rehabilitation, lease, and operation of facilities and equipment; as 
authorized by law; $1,945,169,000; of which $20,000,000 shall be 
derived from the Oil Spill Liability Trust Fund to carry out the 
purposes of section 1012(a)(5) of the Oil Pollution Act of 1990 
(33 U.S.C. 2712(a)(5)); and of which the following amounts shall 
be available until September 30, 2020 (except as subsequently speci-
fied): $21,000,000 for military family housing; $1,264,400,000 to 
acquire, effect major repairs to, renovate, or improve vessels, small 
boats, and related equipment; $295,000,000 to acquire, effect major 
repairs to, renovate, or improve aircraft or increase aviation capa-
bility; $65,100,000 for other acquisition programs; $181,600,000 
for shore facilities and aids to navigation, including facilities at 
Department of Defense installations used by the Coast Guard; 
and $118,069,000, to remain available until September 30, 2016, 
for personnel compensation and benefits and related costs: Provided, 
That of the funds provided by this Act, not less than $640,000,000 
shall be immediately available and allotted to contract for the 
production of the ninth National Security Cutter notwithstanding 
the availability of funds for post-production costs: Provided further, 
That the Commandant of the Coast Guard shall submit to the 
Congress, at the time the President’s budget proposal for fiscal 
year 2017 is submitted pursuant to section 1105(a) of title 31, 
United States Code, a future-years capital investment plan as 
described in the second proviso under the heading ‘‘Coast Guard, 
Acquisition, Construction, and Improvements’’ in the Department 
of Homeland Security Appropriations Act, 2015 (Public Law 114–
H. R. 2029—261 
4), which shall be subject to the requirements in the third and 
fourth provisos under such heading. 
RESEARCH, DEVELOPMENT, TEST, AND EVALUATION 
For necessary expenses for applied scientific research, develop-
ment, test, and evaluation; and for maintenance, rehabilitation, 
lease, and operation of facilities and equipment; as authorized by 
law; $18,019,000, to remain available until September 30, 2018, 
of which $500,000 shall be derived from the Oil Spill Liability 
Trust Fund to carry out the purposes of section 1012(a)(5) of the 
Oil Pollution Act of 1990 (33 U.S.C. 2712(a)(5)): Provided, That 
there may be credited to and used for the purposes of this appropria-
tion funds received from State and local governments, other public 
authorities, private sources, and foreign countries for expenses 
incurred for research, development, testing, and evaluation. 
RETIRED PAY 
For retired pay, including the payment of obligations otherwise 
chargeable to lapsed appropriations for this purpose, payments 
under the Retired Serviceman’s Family Protection and Survivor 
Benefits Plans, payment for career status bonuses, concurrent 
receipts, and combat-related special compensation under the 
National Defense Authorization Act, and payments for medical care 
of retired personnel and their dependents under chapter 55 of 
title 10, United States Code, $1,604,000,000, to remain available 
until expended. 
UNITED STATES SECRET SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of the United States Secret Service, 
including purchase of not to exceed 652 vehicles for police-type 
use for replacement only; hire of passenger motor vehicles; purchase 
of motorcycles made in the United States; hire of aircraft; services 
of expert witnesses at such rates as may be determined by the 
Director of the United States Secret Service; rental of buildings 
in the District of Columbia, and fencing, lighting, guard booths, 
and other facilities on private or other property not in Government 
ownership or control, as may be necessary to perform protective 
functions; payment of per diem or subsistence allowances to 
employees in cases in which a protective assignment on the actual 
day or days of the visit of a protectee requires an employee to 
work 16 hours per day or to remain overnight at a post of duty; 
conduct of and participation in firearms matches; presentation of 
awards; travel of United States Secret Service employees on protec-
tive missions without regard to the limitations on such expenditures 
in this or any other Act if approval is obtained in advance from 
the Committees on Appropriations of the Senate and the House 
of Representatives; research and development; grants to conduct 
behavioral research in support of protective research and operations; 
and payment in advance for commercial accommodations as may 
be necessary to perform protective functions; $1,854,526,000; of 
which not to exceed $19,125 shall be for official reception and 
representation expenses; of which not to exceed $100,000 shall 
be to provide technical assistance and equipment to foreign law
H. R. 2029—262 
enforcement organizations in counterfeit investigations; of which 
$2,366,000 shall be for forensic and related support of investigations 
of missing and exploited children; of which $6,000,000 shall be 
for a grant for activities related to investigations of missing and 
exploited children and shall remain available until September 30, 
2017; and of which not less than $12,000,000 shall be for activities 
related to training in electronic crimes investigations and forensics: 
Provided, That $18,000,000 for protective travel shall remain avail-
able until September 30, 2017: Provided further, That of the 
amounts made available under this heading for security improve-
ments at the White House complex, $8,200,000 shall remain avail-
able until September 30, 2017: Provided further, That $4,500,000 
for National Special Security Events shall remain available until 
expended: Provided further, That the United States Secret Service 
is authorized to obligate funds in anticipation of reimbursements 
from Federal agencies and entities, as defined in section 105 of 
title 5, United States Code, for personnel receiving training spon-
sored by the James J. Rowley Training Center, except that total 
obligations at the end of the fiscal year shall not exceed total 
budgetary resources available under this heading at the end of 
the fiscal year: Provided further, That none of the funds made 
available under this heading shall be available to compensate any 
employee for overtime in an annual amount in excess of $35,000, 
except that the Secretary of Homeland Security, or the designee 
of the Secretary, may waive that amount as necessary for national 
security purposes: Provided further, That none of the funds made 
available to the United States Secret Service by this Act or by 
previous appropriations Acts may be made available for the protec-
tion of the head of a Federal agency other than the Secretary 
of Homeland Security: Provided further, That the Director of the 
United States Secret Service may enter into an agreement to pro-
vide such protection on a fully reimbursable basis: Provided further, 
That none of the funds made available to the United States Secret 
Service by this Act or by previous appropriations Acts may be 
obligated for the purpose of opening a new permanent domestic 
or overseas office or location unless the Committees on Appropria-
tions of the Senate and the House of Representatives are notified 
15 days in advance of such obligation: Provided further, That for 
purposes of section 503 of this Act, $15,000,000 or 10 percent, 
whichever is less, may be reprogrammed between Protection of 
Persons and Facilities and Domestic Field Operations. 
ACQUISITION, CONSTRUCTION, IMPROVEMENTS, AND RELATED 
EXPENSES 
For necessary expenses for acquisition, construction, repair, 
alteration, and improvement of physical and technological infra-
structure, $79,019,000, to remain available until September 30, 
2018.
H. R. 2029—263 
TITLE III 
PROTECTION, PREPAREDNESS, RESPONSE, AND RECOVERY 
NATIONAL PROTECTION AND PROGRAMS DIRECTORATE 
MANAGEMENT AND ADMINISTRATION 
For the management and administration of the National Protec-
tion and Programs Directorate, and support for operations and 
information technology, $62,132,000: Provided, That not to exceed 
$3,825 shall be for official reception and representation expenses. 
INFRASTRUCTURE PROTECTION AND INFORMATION SECURITY 
For necessary expenses for infrastructure protection and 
information security programs and activities, as authorized by title 
II of the Homeland Security Act of 2002 (6 U.S.C. 121 et seq.), 
$1,291,000,000, of which $289,650,000 shall remain available until 
September 30, 2017. 
FEDERAL PROTECTIVE SERVICE 
The revenues and collections of security fees credited to this 
account shall be available until expended for necessary expenses 
related to the protection of federally owned and leased buildings 
and for the operations of the Federal Protective Service: Provided, 
That the Director of the Federal Protective Service shall submit 
at the time the President’s budget proposal for fiscal year 2017 
is submitted pursuant to section 1105(a) of title 31, United States 
Code, a strategic human capital plan that aligns fee collections 
to personnel requirements based on a current threat assessment. 
OFFICE OF BIOMETRIC IDENTITY MANAGEMENT 
For necessary expenses for the Office of Biometric Identity 
Management, as authorized by section 7208 of the Intelligence 
Reform and Terrorism Prevention Act of 2004 (8 U.S.C. 1365b), 
$282,473,000, of which $159,054,000 shall remain available until 
September 30, 2018. 
OFFICE OF HEALTH AFFAIRS 
For necessary expenses of the Office of Health Affairs, 
$125,369,000; of which $27,010,000 is for salaries and expenses 
and $82,078,000 is for BioWatch operations: Provided, That of the 
amount made available under this heading, $16,281,000 shall 
remain available until September 30, 2017, for biosurveillance, 
chemical defense, medical and health planning and coordination, 
and workforce health protection. 
FEDERAL EMERGENCY MANAGEMENT AGENCY 
SALARIES AND EXPENSES 
For necessary expenses of the Federal Emergency Management 
Agency, $960,754,000, including activities authorized by the 
National Flood Insurance Act of 1968 (42 U.S.C. 4001 et seq.), 
the Robert T. Stafford Disaster Relief and Emergency Assistance
H. R. 2029—264 
Act (42 U.S.C. 5121 et seq.), the Cerro Grande Fire Assistance 
Act of 2000 (division C, title I, 114 Stat. 583), the Earthquake 
Hazards Reduction Act of 1977 (42 U.S.C. 7701 et seq.), the Defense 
Production Act of 1950 (50 U.S.C. App. 2061 et seq.), sections 
107 and 303 of the National Security Act of 1947 (50 U.S.C. 404, 
405), Reorganization Plan No. 3 of 1978 (5 U.S.C. App.), the 
National Dam Safety Program Act (33 U.S.C. 467 et seq.), the 
Homeland Security Act of 2002 (6 U.S.C. 101 et seq.), the Imple-
menting Recommendations of the 9/11 Commission Act of 2007 
(Public Law 110–53), the Federal Fire Prevention and Control Act 
of 1974 (15 U.S.C. 2201 et seq.), the Post-Katrina Emergency 
Management Reform Act of 2006 (Public Law 109–295; 120 Stat. 
1394), the Biggert-Waters Flood Insurance Reform Act of 2012 
(Public Law 112–141, 126 Stat. 916), and the Homeowner Flood 
Insurance Affordability Act of 2014 (Public Law 113–89): Provided, 
That not to exceed $2,250 shall be for official reception and rep-
resentation expenses: Provided further, That of the total amount 
made available under this heading, $35,180,000 shall be for the 
Urban Search and Rescue Response System, of which none is avail-
able for Federal Emergency Management Agency administrative 
costs: Provided further, That of the total amount made available 
under this heading, $27,500,000 shall remain available until Sep-
tember 30, 2017, for capital improvements and other expenses 
related to continuity of operations at the Mount Weather Emergency 
Operations Center: Provided further, That of the total amount made 
available, $3,422,000 shall be for the Office of National Capital 
Region Coordination. 
STATE AND LOCAL PROGRAMS 
For grants, contracts, cooperative agreements, and other activi-
ties, $1,500,000,000, which shall be allocated as follows: 
(1) $467,000,000 shall be for the State Homeland Security 
Grant Program under section 2004 of the Homeland Security 
Act of 2002 (6 U.S.C. 605), of which $55,000,000 shall be 
for Operation Stonegarden: Provided, That notwithstanding 
subsection (c)(4) of such section 2004, for fiscal year 2016, 
the Commonwealth of Puerto Rico shall make available to 
local and tribal governments amounts provided to the Common-
wealth of Puerto Rico under this paragraph in accordance with 
subsection (c)(1) of such section 2004. 
(2) $600,000,000 shall be for the Urban Area Security Ini-
tiative under section 2003 of the Homeland Security Act of 
2002 (6 U.S.C. 604), of which $20,000,000 shall be for organiza-
tions (as described under section 501(c)(3) of the Internal Rev-
enue Code of 1986 and exempt from tax under section 501(a) 
of such code) determined by the Secretary of Homeland Security 
to be at high risk of a terrorist attack. 
(3) $100,000,000 shall be for Public Transportation Security 
Assistance, Railroad Security Assistance, and Over-the-Road 
Bus Security Assistance under sections 1406, 1513, and 1532 
of the Implementing Recommendations of the 9/11 Commission 
Act of 2007 (Public Law 110–53; 6 U.S.C. 1135, 1163, and 
1182), of which $10,000,000 shall be for Amtrak security and 
$3,000,000 shall be for Over-the-Road Bus Security: Provided, 
That such public transportation security assistance shall be 
provided directly to public transportation agencies.
H. R. 2029—265 
(4) $100,000,000 shall be for Port Security Grants in accord-
ance with 46 U.S.C. 70107. 
(5) $233,000,000 shall be to sustain current operations 
for training, exercises, technical assistance, and other programs, 
of which $162,991,000 shall be for training of State, local, 
and tribal emergency response providers: 
Provided, That for grants under paragraphs (1) through (4), applica-
tions for grants shall be made available to eligible applicants not 
later than 60 days after the date of enactment of this Act, that 
eligible applicants shall submit applications not later than 80 days 
after the grant announcement, and the Administrator of the Federal 
Emergency Management Agency shall act within 65 days after 
the receipt of an application: Provided further, That notwithstanding 
section 2008(a)(11) of the Homeland Security Act of 2002 (6 U.S.C. 
609(a)(11)) or any other provision of law, a grantee may not use 
more than 5 percent of the amount of a grant made available 
under this heading for expenses directly related to administration 
of the grant: Provided further, That for grants under paragraphs 
(1) and (2), the installation of communications towers is not consid-
ered construction of a building or other physical facility: Provided 
further, That grantees shall provide reports on their use of funds, 
as determined necessary by the Secretary of Homeland Security: 
Provided further, That notwithstanding section 509 of this Act, 
the Administrator of the Federal Emergency Management Agency 
may use the funds provided in paragraph (5) to acquire real property 
for the purpose of establishing or appropriately extending the secu-
rity buffer zones around Federal Emergency Management Agency 
training facilities. 
FIREFIGHTER ASSISTANCE GRANTS 
For grants for programs authorized by the Federal Fire Preven-
tion and Control Act of 1974 (15 U.S.C. 2201 et seq.), $690,000,000, 
to remain available until September 30, 2017, of which $345,000,000 
shall be available to carry out section 33 of that Act (15 U.S.C. 
2229) and $345,000,000 shall be available to carry out section 
34 of that Act (15 U.S.C. 2229a). 
EMERGENCY MANAGEMENT PERFORMANCE GRANTS 
For emergency management performance grants, as authorized 
by the National Flood Insurance Act of 1968 (42 U.S.C. 4001 et 
seq.), the Robert T. Stafford Disaster Relief and Emergency Assist-
ance Act (42 U.S.C. 5121 et seq.), the Earthquake Hazards Reduc-
tion Act of 1977 (42 U.S.C. 7701 et seq.), and Reorganization Plan 
No. 3 of 1978 (5 U.S.C. App.), $350,000,000. 
RADIOLOGICAL EMERGENCY PREPAREDNESS PROGRAM 
The aggregate charges assessed during fiscal year 2016, as 
authorized in title III of the Departments of Veterans Affairs and 
Housing and Urban Development, and Independent Agencies Appro-
priations Act, 1999 (42 U.S.C. 5196e), shall not be less than 100 
percent of the amounts anticipated by the Department of Homeland 
Security necessary for its radiological emergency preparedness pro-
gram for the next fiscal year: Provided, That the methodology 
for assessment and collection of fees shall be fair and equitable
H. R. 2029—266 
and shall reflect costs of providing such services, including adminis-
trative costs of collecting such fees: Provided further, That fees 
received under this heading shall be deposited in this account 
as offsetting collections and will become available for authorized 
purposes on October 1, 2016, and remain available until expended. 
UNITED STATES FIRE ADMINISTRATION 
For necessary expenses of the United States Fire Administra-
tion and for other purposes, as authorized by the Federal Fire 
Prevention and Control Act of 1974 (15 U.S.C. 2201 et seq.) and 
the Homeland Security Act of 2002 (6 U.S.C. 101 et seq.), 
$44,000,000. 
DISASTER RELIEF FUND 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses in carrying out the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 
et seq.), $7,374,693,000 to remain available until expended, of which 
$24,000,000 shall be transferred to the Department of Homeland 
Security Office of Inspector General for audits and investigations 
related to disasters: Provided, That the reporting requirements 
in paragraphs (1) and (2) under the heading ‘‘Federal Emergency 
Management Agency, Disaster Relief Fund’’ in the Department 
of Homeland Security Appropriations Act, 2015 (Public Law 114– 
4) shall be applied in fiscal year 2016 with respect to budget 
year 2017 and current fiscal year 2016, respectively, by substituting 
‘‘fiscal year 2017’’ for ‘‘fiscal year 2016’’ in paragraph (1): Provided 
further, That of the amount provided under this heading, 
$6,712,953,000 shall be for major disasters declared pursuant to 
the Robert T. Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5121 et seq.): Provided further, That the amount 
in the preceding proviso is designated by the Congress as being 
for disaster relief pursuant to section 251(b)(2)(D) of the Balanced 
Budget and Emergency Deficit Control Act of 1985. 
FLOOD HAZARD MAPPING AND RISK ANALYSIS PROGRAM 
For necessary expenses, including administrative costs, under 
section 1360 of the National Flood Insurance Act of 1968 (42 U.S.C. 
4101), and under sections 100215, 100216, 100226, 100230, and 
100246 of the Biggert-Waters Flood Insurance Reform Act of 2012, 
(Public Law 112–141, 126 Stat. 916), $190,000,000, and such addi-
tional sums as may be provided by State and local governments 
or other political subdivisions for cost-shared mapping activities 
under section 1360(f)(2) of such Act (42 U.S.C. 4101(f)(2)), to remain 
available until expended. 
NATIONAL FLOOD INSURANCE FUND 
For activities under the National Flood Insurance Act of 1968 
(42 U.S.C. 4001 et seq.), the Flood Disaster Protection Act of 1973 
(42 U.S.C. 4001 et seq.), the Biggert-Waters Flood Insurance Reform 
Act of 2012 (Public Law 112–141, 126 Stat. 916), and the Home-
owner Flood Insurance Affordability Act of 2014 (Public Law 113– 
89; 128 Stat. 1020), $181,198,000, which shall remain available
H. R. 2029—267 
until September 30, 2017, and shall be derived from offsetting 
amounts collected under section 1308(d) of the National Flood Insur-
ance Act of 1968 (42 U.S.C. 4015(d)); of which $25,299,000 shall 
be available for salaries and expenses associated with flood manage-
ment and flood insurance operations and $155,899,000 shall be 
available for flood plain management and flood mapping: Provided, 
That any additional fees collected pursuant to section 1308(d) of 
the National Flood Insurance Act of 1968 (42 U.S.C. 4015(d)) shall 
be credited as an offsetting collection to this account, to be available 
for flood plain management and flood mapping: Provided further, 
That in fiscal year 2016, no funds shall be available from the 
National Flood Insurance Fund under section 1310 of the National 
Flood Insurance Act of 1968 (42 U.S.C. 4017) in excess of: 
(1) $133,252,000 for operating expenses; 
(2) $1,123,000,000 for commissions and taxes of agents; 
(3) such sums as are necessary for interest on Treasury 
borrowings; and 
(4) $175,000,000, which shall remain available until 
expended, for flood mitigation actions and for flood mitigation 
assistance under section 1366 of the National Flood Insurance 
Act of 1968 (42 U.S.C. 4104c), notwithstanding sections 1366(e) 
and 1310(a)(7) of such Act (42 U.S.C. 4104c(e), 4017): 
Provided further, That the amounts collected under section 102 
of the Flood Disaster Protection Act of 1973 (42 U.S.C. 4012a) 
and section 1366(e) of the National Flood Insurance Act of 1968 
shall be deposited in the National Flood Insurance Fund to supple-
ment other amounts specified as available for section 1366 of the 
National Flood Insurance Act of 1968, notwithstanding section 
102(f)(8), section 1366(e), and paragraphs (1) through (3) of section 
1367(b) of such Act (42 U.S.C. 4012a(f)(8), 4104c(e), 4104d(b)(1)– 
(3)): Provided further, That total administrative costs shall not 
exceed 4 percent of the total appropriation: Provided further, That 
up to $5,000,000 is available to carry out section 24 of the Home-
owner Flood Insurance Affordability Act of 2014 (42 U.S.C. 4033). 
NATIONAL PREDISASTER MITIGATION FUND 
For the predisaster mitigation grant program under section 
203 of the Robert T. Stafford Disaster Relief and Emergency Assist-
ance Act (42 U.S.C. 5133), $100,000,000, to remain available until 
expended. 
EMERGENCY FOOD AND SHELTER 
To carry out the Emergency Food and Shelter program pursu-
ant to title III of the McKinney-Vento Homeless Assistance Act 
(42 U.S.C. 11331 et seq.), $120,000,000, to remain available until 
expended: Provided, That total administrative costs shall not exceed 
3.5 percent of the total amount made available under this heading: 
Provided further, That if the President’s budget proposal for fiscal 
year 2017, submitted pursuant to section 1105(a) of title 31, United 
States Code, proposes to move the Emergency Food and Shelter 
program from the Federal Emergency Management Agency to the 
Department of Housing and Urban Development, or to fund such 
program directly through the Department of Housing and Urban 
Development, a joint transition plan from the Federal Emergency 
Management Agency and the Department of Housing and Urban
H. R. 2029—805 
‘‘(i) by reason of the participation of the educator 
in professional development courses related to the cur-
riculum in which the educator provides instruction or 
to the students for which the educator provides instruc-
tion, and 
‘‘(ii) in connection with books, supplies (other than 
nonathletic supplies for courses of instruction in health 
or physical education), computer equipment (including 
related software and services) and other equipment, 
and supplementary materials used by the eligible 
educator in the classroom.’’. 
(d) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by subsection (a) 
shall apply to taxable years beginning after December 31, 2014. 
(2) MODIFICATIONS.—The amendments made by subsections 
(b) and (c) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 105. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR 
EMPLOYER-PROVIDED 
MASS 
TRANSIT 
AND 
PARKING 
BENEFITS. 
(a) MASS TRANSIT AND PARKING PARITY.—Section 132(f)(2) is 
amended— 
(1) by striking ‘‘$100’’ in subparagraph (A) and inserting 
‘‘$175’’, and 
(2) by striking the last sentence. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to months after December 31, 2014. 
SEC. 106. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL 
SALES TAXES. 
(a) IN GENERAL.—Section 164(b)(5) is amended by striking 
subparagraph (I). 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2014. 
PART 2—INCENTIVES FOR CHARITABLE 
GIVING 
SEC. 111. EXTENSION AND MODIFICATION OF SPECIAL RULE FOR CON-
TRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE 
FOR CONSERVATION PURPOSES. 
(a) MADE PERMANENT.— 
(1) INDIVIDUALS.—Section 170(b)(1)(E) is amended by 
striking clause (vi). 
(2) CORPORATIONS.—Section 170(b)(2)(B) is amended by 
striking clause (iii). 
(b) CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE 
FOR CONSERVATION PURPOSES BY NATIVE CORPORATIONS.— 
(1) IN GENERAL.—Section 170(b)(2) is amended by redesig-
nating subparagraph (C) as subparagraph (D), and by inserting 
after subparagraph (B) the following new subparagraph: 
‘‘(C) QUALIFIED CONSERVATION CONTRIBUTIONS BY CER-
TAIN NATIVE CORPORATIONS.— 
‘‘(i) IN GENERAL.—Any qualified conservation con-
tribution (as defined in subsection (h)(1)) which— 
‘‘(I) is made by a Native Corporation, and
H. R. 2029—806 
‘‘(II) is a contribution of property which was 
land conveyed under the Alaska Native Claims 
Settlement Act, 
shall be allowed to the extent that the aggregate 
amount of such contributions does not exceed the 
excess of the taxpayer’s taxable income over the 
amount of charitable contributions allowable under 
subparagraph (A). 
‘‘(ii) CARRYOVER.—If the aggregate amount of con-
tributions described in clause (i) exceeds the limitation 
of clause (i), such excess shall be treated (in a manner 
consistent with the rules of subsection (d)(2)) as a 
charitable contribution to which clause (i) applies in 
each of the 15 succeeding taxable years in order of 
time. 
‘‘(iii) NATIVE CORPORATION.—For purposes of this 
subparagraph, the term ‘Native Corporation’ has the 
meaning given such term by section 3(m) of the Alaska 
Native Claims Settlement Act.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 170(b)(2)(A) is amended by striking 
‘‘subparagraph (B) applies’’ and inserting ‘‘subparagraph 
(B) or (C) applies’’. 
(B) Section 170(b)(2)(B)(ii) is amended by striking ‘‘15 
succeeding years’’ and inserting ‘‘15 succeeding taxable 
years’’. 
(3) VALID EXISTING RIGHTS PRESERVED.—Nothing in this 
subsection (or any amendment made by this subsection) shall 
be construed to modify the existing property rights validly 
conveyed to Native Corporations (within the meaning of section 
3(m) of the Alaska Native Claims Settlement Act) under such 
Act. 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendments made by subsection (a) 
shall apply to contributions made in taxable years beginning 
after December 31, 2014. 
(2) MODIFICATION.—The amendments made by subsection 
(b) shall apply to contributions made in taxable years beginning 
after December 31, 2015. 
SEC. 112. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
RETIREMENT PLANS FOR CHARITABLE PURPOSES. 
(a) IN GENERAL.—Section 408(d)(8) is amended by striking 
subparagraph (F). 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to distributions made in taxable years beginning after 
December 31, 2014. 
SEC. 113. EXTENSION AND MODIFICATION OF CHARITABLE DEDUC-
TION FOR CONTRIBUTIONS OF FOOD INVENTORY. 
(a) PERMANENT EXTENSION.—Section 170(e)(3)(C) is amended 
by striking clause (iv). 
(b) MODIFICATIONS.—Section 170(e)(3)(C), as amended by sub-
section (a), is amended by striking clause (ii), by redesignating 
clause (iii) as clause (vi), and by inserting after clause (i) the 
following new clauses:
H. R. 2029—812 
SEC. 124. EXTENSION AND MODIFICATION OF INCREASED EXPENSING 
LIMITATIONS AND TREATMENT OF CERTAIN REAL PROP-
ERTY AS SECTION 179 PROPERTY. 
(a) MADE PERMANENT.— 
(1) DOLLAR LIMITATION.—Section 179(b)(1) is amended by 
striking ‘‘shall not exceed—’’ and all that follows and inserting 
‘‘shall not exceed $500,000.’’. 
(2) 
REDUCTION
IN
LIMITATION.—Section 
179(b)(2) 
is 
amended by striking ‘‘exceeds—’’ and all that follows and 
inserting ‘‘exceeds $2,000,000.’’. 
(b) COMPUTER SOFTWARE.—Section 179(d)(1)(A)(ii) is amended 
by striking ‘‘, to which section 167 applies, and which is placed 
in service in a taxable year beginning after 2002 and before 2015’’ 
and inserting ‘‘and to which section 167 applies’’. 
(c) SPECIAL RULES FOR TREATMENT OF QUALIFIED REAL PROP-
ERTY.— 
(1) EXTENSION FOR 2015.—Section 179(f) is amended— 
(A) by striking ‘‘2015’’ in paragraph (1) and inserting 
‘‘2016’’, 
(B) by striking ‘‘2014’’ each place it appears in para-
graph (4) and inserting ‘‘2015’’, and 
(C) by striking ‘‘AND 2013’’ in the heading of paragraph 
(4)(C) and inserting ‘‘2013, AND 2014’’. 
(2) MADE PERMANENT.—Section 179(f), as amended by para-
graph (1), is amended— 
(A) by striking ‘‘beginning after 2009 and before 2016’’ 
in paragraph (1), and 
(B) by striking paragraphs (3) and (4). 
(d) ELECTION.—Section 179(c)(2) is amended— 
(1) by striking ‘‘may not be revoked’’ and all that follows 
through ‘‘and before 2015’’, and 
(2) by striking ‘‘IRREVOCABLE’’ in the heading thereof. 
(e) AIR CONDITIONING AND HEATING UNITS.—Section 179(d)(1) 
is amended by striking ‘‘and shall not include air conditioning 
or heating units’’. 
(f) INFLATION ADJUSTMENT.—Section 179(b) is amended by 
adding at the end the following new paragraph: 
‘‘(6) INFLATION ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—In the case of any taxable year 
beginning after 2015, the dollar amounts in paragraphs 
(1) and (2) shall each be increased by an amount equal 
to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
‘calendar year 2014’ for ‘calendar year 1992’ in 
subparagraph (B) thereof. 
‘‘(B) ROUNDING.—The amount of any increase under 
subparagraph (A) shall be rounded to the nearest multiple 
of $10,000.’’. 
(g) EFFECTIVE DATES.— 
(1) EXTENSION.—Except as provided in paragraph (2), the 
amendments made by this section shall apply to taxable years 
beginning after December 31, 2014.
H. R. 2029—813 
(2) MODIFICATIONS.—The amendments made by subsections 
(c)(2) and (e) shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 125. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF 
REGULATED INVESTMENT COMPANIES. 
(a) IN GENERAL.—Section 871(k) is amended by striking clause 
(v) of paragraph (1)(C) and clause (v) of paragraph (2)(C). 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2014. 
SEC. 126. EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON 
CERTAIN SMALL BUSINESS STOCK. 
(a) IN GENERAL.—Section 1202(a)(4) is amended— 
(1) by striking ‘‘and before January 1, 2015’’, and 
(2) by striking ‘‘, 2011, 2012, 2013, AND 2014’’ in the heading 
thereof and inserting ‘‘AND THEREAFTER’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to stock acquired after December 31, 2014. 
SEC. 127. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNI-
TION PERIOD FOR BUILT-IN GAINS TAX. 
(a) IN GENERAL.—Section 1374(d)(7) is amended to read as 
follows: 
‘‘(7) RECOGNITION PERIOD.— 
‘‘(A) IN GENERAL.—The term ‘recognition period’ means 
the 5-year period beginning with the 1st day of the 1st 
taxable year for which the corporation was an S corpora-
tion. For purposes of applying this section to any amount 
includible in income by reason of distributions to share-
holders pursuant to section 593(e), the preceding sentence 
shall be applied without regard to the phrase ‘5-year’. 
‘‘(B) INSTALLMENT
SALES.—If an S corporation sells 
an asset and reports the income from the sale using the 
installment method under section 453, the treatment of 
all payments received shall be governed by the provisions 
of this paragraph applicable to the taxable year in which 
such sale was made.’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2014. 
SEC. 128. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE 
FINANCING INCOME. 
(a) INSURANCE BUSINESSES.—Section 953(e) is amended by 
striking paragraph (10) and by redesignating paragraph (11) as 
paragraph (10). 
(b) BANKING, FINANCING, OR SIMILAR BUSINESSES.—Section 
954(h) is amended by striking paragraph (9). 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years of foreign corporations beginning after 
December 31, 2014, and to taxable years of United States share-
holders with or within which any such taxable year of such foreign 
corporation ends.
H. R. 2029—814 
PART 4—INCENTIVES FOR REAL ESTATE 
INVESTMENT 
SEC. 131. EXTENSION OF MINIMUM LOW-INCOME HOUSING TAX CREDIT 
RATE FOR NON-FEDERALLY SUBSIDIZED BUILDINGS. 
(a) IN GENERAL.—Section 42(b)(2) is amended by striking ‘‘with 
respect to housing credit dollar amount allocations made before 
January 1, 2015’’. 
(b) CLERICAL AMENDMENT.—The heading for section 42(b)(2) 
is amended by striking ‘‘TEMPORARY MINIMUM’’ and inserting ‘‘MIN-
IMUM’’. 
(c) EFFECTIVE DATES.—The amendments made by this section 
shall take effect on January 1, 2015. 
SEC. 132. EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION 
FOR DETERMINING WHETHER A TENANT IN CERTAIN 
COUNTIES IS LOW-INCOME. 
(a) IN GENERAL.—Section 3005(b) of the Housing Assistance 
Tax Act of 2008 is amended by striking ‘‘and before January 1, 
2015’’ each place it appears. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall take effect as if included in the enactment of section 3005 
of the Housing Assistance Tax Act of 2008. 
SEC. 133. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREAT-
MENT UNDER FIRPTA. 
(a) IN GENERAL.—Section 897(h)(4)(A) is amended— 
(1) by striking clause (ii), and 
(2) by striking all that precedes ‘‘regulated investment com-
pany which’’ and inserting the following: 
‘‘(A) QUALIFIED INVESTMENT ENTITY.—The term ‘quali-
fied investment entity’ means— 
‘‘(i) any real estate investment trust, and 
‘‘(ii) any’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by this section 
shall take effect on January 1, 2015. Notwithstanding the pre-
ceding sentence, such amendments shall not apply with respect 
to the withholding requirement under section 1445 of the 
Internal Revenue Code of 1986 for any payment made before 
the date of the enactment of this Act. 
(2) AMOUNTS WITHHELD ON OR BEFORE DATE OF ENACT-
MENT.—In the case of a regulated investment company— 
(A) which makes a distribution after December 31, 
2014, and before the date of the enactment of this Act, 
and 
(B) which would (but for the second sentence of para-
graph (1)) have been required to withhold with respect 
to such distribution under section 1445 of such Code, 
such investment company shall not be liable to any person 
to whom such distribution was made for any amount so with-
held and paid over to the Secretary of the Treasury.
H. R. 2029—815 
Subtitle B—Extensions Through 2019 
SEC. 141. EXTENSION OF NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Section 45D(f)(1)(G) is amended by striking 
‘‘for 2010, 2011, 2012, 2013, and 2014’’ and inserting ‘‘for each 
of calendar years 2010 through 2019’’. 
(b) CARRYOVER OF UNUSED LIMITATION.—Section 45D(f)(3) is 
amended by striking ‘‘2019’’ and inserting ‘‘2024’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to calendar years beginning after December 31, 2014. 
SEC. 142. EXTENSION AND MODIFICATION OF WORK OPPORTUNITY 
TAX CREDIT. 
(a) IN GENERAL.—Section 51(c)(4) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2019’’. 
(b) CREDIT
FOR HIRING LONG-TERM UNEMPLOYMENT RECIPI-
ENTS.— 
(1) IN GENERAL.—Section 51(d)(1) is amended by striking 
‘‘or’’ at the end of subparagraph (H), by striking the period 
at the end of subparagraph (I) and inserting ‘‘, or’’, and by 
adding at the end the following new subparagraph: 
‘‘(J) a qualified long-term unemployment recipient.’’. 
(2) QUALIFIED LONG-TERM UNEMPLOYMENT RECIPIENT.—Sec-
tion 51(d) is amended by adding at the end the following 
new paragraph: 
‘‘(15) QUALIFIED LONG-TERM UNEMPLOYMENT RECIPIENT.— 
The term ‘qualified long-term unemployment recipient’ means 
any individual who is certified by the designated local agency 
as being in a period of unemployment which— 
‘‘(A) is not less than 27 consecutive weeks, and 
‘‘(B) includes a period in which the individual was 
receiving unemployment compensation under State or Fed-
eral law.’’. 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by subsection (a) 
shall apply to individuals who begin work for the employer 
after December 31, 2014. 
(2) MODIFICATION.—The amendments made by subsection 
(b) shall apply to individuals who begin work for the employer 
after December 31, 2015. 
SEC. 143. EXTENSION AND MODIFICATION OF BONUS DEPRECIATION. 
(a) EXTENDED FOR 2015.— 
(1) IN GENERAL.—Section 168(k)(2) is amended— 
(A) by striking ‘‘January 1, 2016’’ in subparagraph 
(A)(iv) and inserting ‘‘January 1, 2017’’, and 
(B) by striking ‘‘January 1, 2015’’ each place it appears 
and inserting ‘‘January 1, 2016’’. 
(2) SPECIAL RULE FOR FEDERAL LONG-TERM CONTRACTS.— 
Section 460(c)(6)(B)(ii) is amended by striking ‘‘January 1, 2015 
(January 1, 2016’’ and inserting ‘‘January 1, 2016 (January 
1, 2017’’. 
(3) EXTENSION OF ELECTION TO ACCELERATE AMT CREDIT 
IN LIEU OF BONUS DEPRECIATION.— 
(A) 
IN
GENERAL.—Section 
168(k)(4)(D)(iii)(II) 
is 
amended by striking ‘‘January 1, 2015’’ and inserting 
‘‘January 1, 2016’’.
H. R. 2029—816 
(B) ROUND 5 EXTENSION PROPERTY.—Section 168(k)(4) 
is amended by adding at the end the following new subpara-
graph: 
‘‘(L) SPECIAL
RULES
FOR
ROUND
EXTENSION
PROP-
ERTY.— 
‘‘(i) IN GENERAL.—In the case of round 5 extension 
property, in applying this paragraph to any taxpayer— 
‘‘(I) the limitation described in subparagraph 
(B)(i) and the business credit increase amount 
under subparagraph (E)(iii) thereof shall not apply, 
and 
‘‘(II) the bonus depreciation amount, maximum 
amount, and maximum increase amount shall be 
computed separately from amounts computed with 
respect to eligible qualified property which is not 
round 5 extension property. 
‘‘(ii) ELECTION.— 
‘‘(I) A taxpayer who has an election in effect 
under this paragraph for round 4 extension prop-
erty shall be treated as having an election in effect 
for round 5 extension property unless the taxpayer 
elects to not have this paragraph apply to round 
5 extension property. 
‘‘(II) A taxpayer who does not have an election 
in effect under this paragraph for round 4 exten-
sion property may elect to have this paragraph 
apply to round 5 extension property. 
‘‘(iii) ROUND 5 EXTENSION PROPERTY.—For purposes 
of this subparagraph, the term ‘round 5 extension prop-
erty’ means property which is eligible qualified prop-
erty solely by reason of the extension of the application 
of the special allowance under paragraph (1) pursuant 
to the amendments made by section 143(a)(1) of the 
Protecting Americans from Tax Hikes Act of 2015 (and 
the application of such extension to this paragraph 
pursuant to the amendment made by section 143(a)(3) 
of such Act).’’. 
(4) CONFORMING AMENDMENTS.— 
(A) The heading for section 168(k) is amended by 
striking ‘‘JANUARY 1, 2015’’ and inserting ‘‘JANUARY 1, 
2016’’. 
(B) The heading for section 168(k)(2)(B)(ii) is amended 
by striking ‘‘PRE-JANUARY
1, 2015’’ and inserting ‘‘PRE- 
JANUARY 1, 2016’’. 
(5) EFFECTIVE DATE.— 
(A) IN GENERAL.—Except as provided in subparagraph 
(B), the amendments made by this subsection shall apply 
to property placed in service after December 31, 2014, 
in taxable years ending after such date. 
(B) ELECTION
TO
ACCELERATE
AMT
CREDIT.—The 
amendments made by paragraph (3) shall apply to taxable 
years ending after December 31, 2014. 
(b) EXTENDED AND MODIFIED FOR 2016 THROUGH 2019.— 
(1) IN GENERAL.—Section 168(k)(2), as amended by sub-
section (a), is amended to read as follows: 
‘‘(2) QUALIFIED
PROPERTY.—For purposes of this sub-
section—
H. R. 2029—822 
‘‘(i) in the case of a plant which is planted (or 
so grafted) in 2018, ‘40 percent’, and 
‘‘(ii) in the case of a plant which is planted (or 
so grafted) during 2019, ‘30 percent’.’’. 
(5) PHASE DOWN OF BONUS DEPRECIATION.—Section 168(k) 
is amended by adding at the end the following new paragraph: 
‘‘(6) PHASE DOWN.—In the case of qualified property placed 
in service by the taxpayer after December 31, 2017, paragraph 
(1)(A) shall be applied by substituting for ‘50 percent’— 
‘‘(A) in the case of property placed in service in 2018 
(or in the case of property placed in service in 2019 and 
described in paragraph (2)(B) or (C) (determined by sub-
stituting ‘2019’ for ‘2020’ in paragraphs (2)(B)(i)(III) and 
(ii) and paragraph (2)(E)(i)), ‘40 percent’, 
‘‘(B) in the case of property placed in service in 2019 
(or in the case of property placed in service in 2020 and 
described in paragraph (2)(B) or (C), ‘30 percent’.’’. 
(6) CONFORMING AMENDMENTS.— 
(A) Section 168(e)(6) is amended— 
(i) by redesignating subparagraphs (A) and (B) 
as subparagraphs (D) and (E), respectively, 
(ii) by striking all that precedes subparagraph (D) 
(as so redesignated) and inserting the following: 
‘‘(6) QUALIFIED LEASEHOLD IMPROVEMENT PROPERTY.—For 
purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified leasehold 
improvement property’ means any improvement to an 
interior portion of a building which is nonresidential real 
property if— 
‘‘(i) such improvement is made under or pursuant 
to a lease (as defined in subsection (h)(7))— 
‘‘(I) by the lessee (or any sublessee) of such 
portion, or 
‘‘(II) by the lessor of such portion, 
‘‘(ii) such portion is to be occupied exclusively by 
the lessee (or any sublessee) of such portion, and 
‘‘(iii) such improvement is placed in service more 
than 3 years after the date the building was first 
placed in service. 
‘‘(B) CERTAIN
IMPROVEMENTS
NOT
INCLUDED.—Such 
term shall not include any improvement for which the 
expenditure is attributable to— 
‘‘(i) the enlargement of the building, 
‘‘(ii) any elevator or escalator, 
‘‘(iii) any structural component benefitting a 
common area, or 
‘‘(iv) the internal structural framework of the 
building. 
‘‘(C) DEFINITIONS AND SPECIAL RULES.—For purposes 
of this paragraph— 
‘‘(i) COMMITMENT TO LEASE TREATED AS LEASE.— 
A commitment to enter into a lease shall be treated 
as a lease, and the parties to such commitment shall 
be treated as lessor and lessee, respectively. 
‘‘(ii) RELATED PERSONS.—A lease between related 
persons shall not be considered a lease. For purposes
H. R. 2029—823 
of the preceding sentence, the term ‘related persons’ 
means— 
‘‘(I) members of an affiliated group (as defined 
in section 1504), and 
‘‘(II) persons having a relationship described 
in subsection (b) of section 267; except that, for 
purposes of this clause, the phrase ‘80 percent 
or more’ shall be substituted for the phrase ‘more 
than 50 percent’ each place it appears in such 
subsection.’’, and 
(iii) by striking ‘‘subparagraph (A)’’ in subpara-
graph (E) (as so redesignated) and inserting ‘‘subpara-
graph (D)’’. 
(B) Section 168(e)(7)(B) is amended by striking ‘‘quali-
fied leasehold improvement property’’ and inserting ‘‘quali-
fied improvement property’’. 
(C) Section 168(e)(8) is amended by striking subpara-
graph (D). 
(D) Section 168(k), as amended by the preceding provi-
sions of this section, is amended by adding at the end 
the following new paragraph: 
‘‘(7) ELECTION OUT.—If a taxpayer makes an election under 
this paragraph with respect to any class of property for any 
taxable year, paragraphs (1) and (2)(F) shall not apply to any 
qualified property in such class placed in service during such 
taxable year. An election under this paragraph may be revoked 
only with the consent of the Secretary.’’. 
(E) Section 168(l)(3) is amended— 
(i) by striking ‘‘section 168(k)’’ in subparagraph 
(A) and inserting ‘‘subsection (k)’’, and 
(ii) by striking ‘‘section 168(k)(2)(D)(i)’’ in subpara-
graph (B) and inserting ‘‘subsection (k)(2)(D)’’. 
(F) Section 168(l)(4) is amended by striking ‘‘subpara-
graph (E) of section 168(k)(2)’’ and all that follows and 
inserting ‘‘subsection (k)(2)(E) shall apply.’’. 
(G) Section 168(l)(5) is amended by striking ‘‘section 
168(k)(2)(G)’’ and inserting ‘‘subsection (k)(2)(G)’’. 
(H) Section 263A(c) is amended by adding at the end 
the following new paragraph: 
‘‘(7) COORDINATION WITH SECTION 168(k)(5).—This section 
shall not apply to any amount allowed as a deduction by reason 
of section 168(k)(5) (relating to special rules for certain plants 
bearing fruits and nuts).’’. 
(I) Section 460(c)(6)(B)(ii), as amended by subsection 
(a), is amended to read as follows: 
‘‘(ii) is placed in service before January 1, 2020 
(January 1, 2021 in the case of property described 
in section 168(k)(2)(B)).’’. 
(J) Section 168(k), as amended by subsection (a), is 
amended by striking ‘‘AND BEFORE JANUARY 1, 2016’’ in 
the heading thereof and inserting ‘‘AND BEFORE JANUARY 
1, 2020’’. 
(7) EFFECTIVE DATES.— 
(A) IN GENERAL.—Except as otherwise provided in this 
paragraph, the amendments made by this subsection shall 
apply to property placed in service after December 31, 
2015, in taxable years ending after such date.
H. R. 2029—824 
(B) EXPANSION
OF
ELECTION
TO
ACCELERATE
AMT 
CREDITS
IN
LIEU
OF
BONUS
DEPRECIATION.—The amend-
ments made by paragraph (3) shall apply to taxable years 
ending after December 31, 2015, except that in the case 
of any taxable year beginning before January 1, 2016, 
and ending after December 31, 2015, the limitation under 
section 168(k)(4)(B)(ii) of the Internal Revenue Code of 
1986 (as amended by this section) shall be the sum of— 
(i) the product of— 
(I) the maximum increase amount (within the 
meaning of section 168(k)(4)(C)(iii) of such Code, 
as in effect before the amendments made by this 
subsection), multiplied by 
(II) a fraction the numerator of which is the 
number of days in the taxable year before January 
1, 2016, and the denominator of which is the 
number of days in the taxable year, plus 
(ii) the product of— 
(I) such limitation (determined without regard 
to this subparagraph), multiplied by 
(II) a fraction the numerator of which is the 
number of days in the taxable year after December 
31, 2015, and the denominator of which is the 
number of days in the taxable year. 
(C) SPECIAL
RULES
FOR
CERTAIN
PLANTS
BEARING 
FRUITS AND NUTS.—The amendments made by paragraph 
(4) (other than subparagraph (A) thereof) shall apply to 
specified plants (as defined in section 168(k)(5)(B) of the 
Internal Revenue Code of 1986, as amended by this sub-
section) planted or grafted after December 31, 2015. 
SEC. 144. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS 
BETWEEN RELATED CONTROLLED FOREIGN CORPORA-
TIONS UNDER FOREIGN PERSONAL HOLDING COMPANY 
RULES. 
(a) IN GENERAL.—Section 954(c)(6)(C) is amended by striking 
‘‘January 1, 2015’’ and inserting ‘‘January 1, 2020’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years of foreign corporations beginning after 
December 31, 2014, and to taxable years of United States share-
holders with or within which such taxable years of foreign corpora-
tions end. 
Subtitle C—Extensions Through 2016 
PART 1—TAX RELIEF FOR FAMILIES AND 
INDIVIDUALS 
SEC. 151. EXTENSION AND MODIFICATION OF EXCLUSION FROM GROSS 
INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESI-
DENCE INDEBTEDNESS. 
(a) EXTENSION.—Section 108(a)(1)(E) is amended by striking 
‘‘January 1, 2015’’ and inserting ‘‘January 1, 2017’’. 
(b) MODIFICATION.—Section 108(a)(1)(E), as amended by sub-
section (a), is amended by striking ‘‘discharged before’’ and all 
that follows and inserting ‘‘discharged—
H. R. 2029—825 
‘‘(i) before January 1, 2017, or 
‘‘(ii) subject to an arrangement that is entered 
into and evidenced in writing before January 1, 2017.’’. 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by subsection (a) 
shall apply to discharges of indebtedness after December 31, 
2014. 
(2) MODIFICATION.—The amendment made by subsection 
(b) shall apply to discharges of indebtedness after December 
31, 2015. 
SEC. 152. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED 
AS QUALIFIED RESIDENCE INTEREST. 
(a) IN GENERAL.—Subclause (I) of section 163(h)(3)(E)(iv) is 
amended by striking ‘‘December 31, 2014’’ and inserting ‘‘December 
31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to amounts paid or accrued after December 31, 2014. 
SEC. 153. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALI-
FIED TUITION AND RELATED EXPENSES. 
(a) IN
GENERAL.—Section 222(e) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2014. 
PART 2—INCENTIVES FOR GROWTH, JOBS, 
INVESTMENT, AND INNOVATION 
SEC. 161. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN
GENERAL.—Section 45A(f) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2014. 
SEC. 162. EXTENSION AND MODIFICATION OF RAILROAD TRACK 
MAINTENANCE CREDIT. 
(a) EXTENSION.—Section 45G(f) is amended by striking 
‘‘January 1, 2015’’ and inserting ‘‘January 1, 2017’’. 
(b) MODIFICATION.—Section 45G(d) is amended by striking 
‘‘January 1, 2005,’’ and inserting ‘‘January 1, 2015,’’. 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by subsection (a) 
shall apply to expenditures paid or incurred in taxable years 
beginning after December 31, 2014. 
(2) MODIFICATION.—The amendment made by subsection 
(b) shall apply to expenditures paid or incurred in taxable 
years beginning after December 31, 2015. 
SEC. 163. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN
GENERAL.—Section 45N(e) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2014. 
SEC. 164. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS. 
(a) EXTENSION.—Section 54E(c)(1) is amended by striking ‘‘and 
2014’’ and inserting ‘‘2014, 2015, and 2016’’.
H. R. 2029—826 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to obligations issued after December 31, 2014. 
SEC. 165. EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES 
AS 3-YEAR PROPERTY. 
(a) IN GENERAL.—Section 168(e)(3)(A)(i) is amended— 
(1) by striking ‘‘January 1, 2015’’ in subclause (I) and 
inserting ‘‘January 1, 2017’’, and 
(2) by striking ‘‘December 31, 2014’’ in subclause (II) and 
inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2014. 
SEC. 166. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTOR-
SPORTS ENTERTAINMENT COMPLEXES. 
(a) IN GENERAL.—Section 168(i)(15)(D) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2014. 
SEC. 167. EXTENSION AND MODIFICATION OF ACCELERATED DEPRE-
CIATION FOR BUSINESS PROPERTY ON AN INDIAN RES-
ERVATION. 
(a) IN GENERAL.—Section 168(j)(8) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) ELECTION TO HAVE SPECIAL RULES NOT APPLY.—Section 
168(j) is amended by redesignating paragraph (8), as amended 
by subsection (a), as paragraph (9), and by inserting after paragraph 
(7) the following new paragraph: 
‘‘(8) ELECTION OUT.—If a taxpayer makes an election under 
this paragraph with respect to any class of property for any 
taxable year, this subsection shall not apply to all property 
in such class placed in service during such taxable year. Such 
election, once made, shall be irrevocable.’’. 
(c) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendment made by subsection (a) 
shall apply to property placed in service after December 31, 
2014. 
(2) MODIFICATION.—The amendments made by subsection 
(b) shall apply to taxable years beginning after December 31, 
2015. 
SEC. 168. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIP-
MENT. 
(a) IN GENERAL.—Section 179E(g) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2014. 
SEC. 169. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN 
FILM 
AND 
TELEVISION 
PRODUCTIONS; 
SPECIAL 
EXPENSING FOR LIVE THEATRICAL PRODUCTIONS. 
(a) IN
GENERAL.—Section 181(f) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) APPLICATION TO LIVE PRODUCTIONS.— 
(1) IN
GENERAL.—Paragraph (1) of section 181(a) is 
amended by inserting ‘‘, and any qualified live theatrical 
production,’’ after ‘‘any qualified film or television production’’.
H. R. 2029—827 
(2) CONFORMING AMENDMENTS.—Section 181 is amended— 
(A) by inserting ‘‘or any qualified live theatrical produc-
tion’’ after ‘‘qualified film or television production’’ each 
place it appears in subsections (a)(2), (b), and (c)(1), 
(B) by inserting ‘‘or qualified live theatrical produc-
tions’’ after ‘‘qualified film or television productions’’ in 
subsection (f), and 
(C) by inserting ‘‘AND LIVE THEATRICAL’’ after ‘‘FILM 
AND TELEVISION’’ in the heading. 
(3) CLERICAL AMENDMENT.—The item relating to section 
181 in the table of sections for part VI of subchapter B of 
chapter 1 is amended to read as follows: 
‘‘Sec. 181. Treatment of certain qualified film and television and live theatrical pro-
ductions.’’. 
(c) QUALIFIED LIVE THEATRICAL PRODUCTION.—Section 181 is 
amended— 
(1) by redesignating subsections (e) and (f), as amended 
by subsections (a) and (b), as subsections (f) and (g), respec-
tively, and 
(2) by inserting after subsection (d) the following new sub-
section: 
‘‘(e) QUALIFIED LIVE THEATRICAL PRODUCTION.—For purposes 
of this section— 
‘‘(1) IN
GENERAL.—The term ‘qualified live theatrical 
production’ means any production described in paragraph (2) 
if 75 percent of the total compensation of the production is 
qualified compensation (as defined in subsection (d)(3)). 
‘‘(2) PRODUCTION.— 
‘‘(A) IN GENERAL.—A production is described in this 
paragraph if such production is a live staged production 
of a play (with or without music) which is derived from 
a written book or script and is produced or presented 
by a taxable entity in any venue which has an audience 
capacity of not more than 3,000 or a series of venues 
the majority of which have an audience capacity of not 
more than 3,000. 
‘‘(B) TOURING COMPANIES, ETC.—In the case of multiple 
live staged productions— 
‘‘(i) for which the election under this section would 
be allowable to the same taxpayer, and 
‘‘(ii) which are— 
‘‘(I) separate phases of a production, or 
‘‘(II) separate simultaneous stagings of the 
same production in different geographical locations 
(not including multiple performance locations of 
any one touring production), 
each such live staged production shall be treated as a 
separate production. 
‘‘(C) PHASE.—For purposes of subparagraph (B), the 
term ‘phase’ with respect to any qualified live theatrical 
production refers to each of the following, but only if each 
of the following is treated by the taxpayer as a separate 
activity for all purposes of this title: 
‘‘(i) The initial staging of a live theatrical produc-
tion.
H. R. 2029—833 
(b) REPEAL OF LIMITATION BASED ON DATE FACILITY IS PLACED 
IN SERVICE.—Section 45(d)(10) is amended to read as follows: 
‘‘(10) INDIAN COAL PRODUCTION FACILITY.—The term ‘Indian 
coal production facility’ means a facility that produces Indian 
coal.’’. 
(c) TREATMENT
OF
SALES
TO
RELATED
PARTIES.—Section 
45(e)(10)(A)(ii)(I) is amended by inserting ‘‘(either directly by the 
taxpayer or after sale or transfer to one or more related persons)’’ 
after ‘‘unrelated person’’. 
(d) CREDIT ALLOWED AGAINST ALTERNATIVE MINIMUM TAX.— 
(1) IN GENERAL.—Section 38(c)(4)(B), as amended by the 
preceding provisions of this Act, is amended by redesignating 
clauses (v) through (x) as clauses (vi) through (xi), respectively, 
and by inserting after clause (iv) the following new clause: 
‘‘(v) the credit determined under section 45 to the 
extent that such credit is attributable to section 
45(e)(10) (relating to Indian coal production facilities),’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
45(e)(10) 
is 
amended by striking subparagraph (D). 
(e) EFFECTIVE DATES.— 
(1) EXTENSION.—The amendments made by subsection (a) 
shall apply to coal produced after December 31, 2014. 
(2) MODIFICATIONS.—The amendments made by subsections 
(b) and (c) shall apply to coal produced and sold after December 
31, 2015, in taxable years ending after such date. 
(3) CREDIT ALLOWED AGAINST ALTERNATIVE MINIMUM TAX.— 
The amendments made by subsection (d) shall apply to credits 
determined for taxable years beginning after December 31, 
2015. 
SEC. 187. EXTENSION OF CREDITS WITH RESPECT TO FACILITIES PRO-
DUCING 
ENERGY 
FROM 
CERTAIN 
RENEWABLE 
RESOURCES. 
(a) IN GENERAL.—The following provisions of section 45(d) are 
each amended by striking ‘‘January 1, 2015’’ each place it appears 
and inserting ‘‘January 1, 2017’’: 
(1) Paragraph (2)(A). 
(2) Paragraph (3)(A). 
(3) Paragraph (4)(B). 
(4) Paragraph (6). 
(5) Paragraph (7). 
(6) Paragraph (9). 
(7) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED FACILITIES 
AS
ENERGY
PROPERTY.—Section 48(a)(5)(C)(ii) is amended by 
striking ‘‘January 1, 2015’’ and inserting ‘‘January 1, 2017’’. 
(c) EFFECTIVE DATES.—The amendments made by this section 
shall take effect on January 1, 2015. 
SEC. 188. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES. 
(a) IN
GENERAL.—Section 45L(g) is amended by striking 
‘‘December 31, 2014’’ and inserting ‘‘December 31, 2016’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to homes acquired after December 31, 2014.
H. R. 2029—844 
amended by striking ‘‘(other than a claim for a refund or credit 
relating to the earned income credit under section 32)’’. 
(c) REASONABLE CAUSE EXCEPTION FOR ERRONEOUS CLAIM FOR 
REFUND OR CREDIT.— 
(1) IN GENERAL.—Section 6676(a) is amended by striking 
‘‘has a reasonable basis’’ and inserting ‘‘is due to reasonable 
cause’’. 
(2) 
NONECONOMIC
SUBSTANCE
TRANSACTIONS.—Section 
6676(c) is amended by striking ‘‘having a reasonable basis’’ 
and inserting ‘‘due to reasonable cause’’. 
(d) EFFECTIVE DATES.— 
(1) UNDERPAYMENT PENALTIES.—The amendment made by 
subsection (a) shall apply to— 
(A) returns filed after the date of the enactment of 
this Act, and 
(B) returns filed on or before such date if the period 
specified in section 6501 of the Internal Revenue Code 
of 1986 for assessment of the taxes with respect to which 
such return relates has not expired as of such date. 
(2) PENALTY
FOR
ERRONEOUS
CLAIM
OF
CREDIT.—The 
amendment made by subsection (b) shall apply to claims filed 
after the date of the enactment of this Act. 
SEC. 210. INCREASE THE PENALTY APPLICABLE TO PAID TAX PRE-
PARERS WHO ENGAGE IN WILLFUL OR RECKLESS CON-
DUCT. 
(a) IN GENERAL.—Section 6694(b)(1)(B) is amended by striking 
‘‘50 percent’’ and inserting ‘‘75 percent’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to returns prepared for taxable years ending after 
the date of the enactment of this Act. 
SEC. 211. EMPLOYER IDENTIFICATION NUMBER REQUIRED FOR AMER-
ICAN OPPORTUNITY TAX CREDIT. 
(a) IN GENERAL.—Section 25A(i)(6), as added by this Act, is 
amended by adding at the end the following new subparagraph: 
‘‘(C) INSTITUTION.—No Hope Scholarship Credit shall 
be allowed under this section unless the taxpayer includes 
the employer identification number of any institution to 
which qualified tuition and related expenses were paid 
with respect to the individual.’’. 
(b) INFORMATION REPORTING.—Section 6050S(b)(2) is amended 
by striking ‘‘and’’ at the end of subparagraph (B), by redesignating 
subparagraph (C) as subparagraph (D), and by inserting after 
subparagraph (B) the following new subparagraph: 
‘‘(C) the employer identification number of the institu-
tion, and’’. 
(c) EFFECTIVE DATE.— 
(1) SUBSECTION (a).—The amendments made by subsection 
(a) shall apply to taxable years beginning after December 31, 
2015. 
(2) SUBSECTION (b).—The amendments made by subsection 
(b) shall apply to expenses paid after December 31, 2015, for 
education furnished in academic periods beginning after such 
date.
H. R. 2029—845 
SEC. 212. HIGHER EDUCATION INFORMATION REPORTING ONLY TO 
INCLUDE QUALIFIED TUITION AND RELATED EXPENSES 
ACTUALLY PAID. 
(a) IN
GENERAL.—Section 6050S(b)(2)(B)(i) is amended by 
striking ‘‘or the aggregate amount billed’’. 
(b) EFFECTIVE DATE.—The amendments made by subsection 
(b) shall apply to expenses paid after December 31, 2015, for edu-
cation furnished in academic periods beginning after such date. 
TITLE III—MISCELLANEOUS 
PROVISIONS 
Subtitle A—Family Tax Relief 
SEC. 301. EXCLUSION FOR AMOUNTS RECEIVED UNDER THE WORK 
COLLEGES PROGRAM. 
(a) IN GENERAL.—Paragraph (2) of section 117(c) is amended 
by striking ‘‘or’’ at the end of subparagraph (A), by striking the 
period at the end of subparagraph (B) and inserting ‘‘, or’’, and 
by adding at the end the following new subparagraph: 
‘‘(C) a comprehensive student work-learning-service 
program (as defined in section 448(e) of the Higher Edu-
cation Act of 1965) operated by a work college (as defined 
in such section).’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to amounts received in taxable years beginning after 
the date of the enactment of this Act. 
SEC. 302. IMPROVEMENTS TO SECTION 529 ACCOUNTS. 
(a) COMPUTER TECHNOLOGY
AND EQUIPMENT PERMANENTLY 
ALLOWED AS A QUALIFIED HIGHER EDUCATION EXPENSE FOR SEC-
TION 529 ACCOUNTS.— 
(1) IN
GENERAL.—Section 529(e)(3)(A)(iii) is amended to 
read as follows: 
‘‘(iii) expenses for the purchase of computer or 
peripheral 
equipment 
(as 
defined 
in 
section 
168(i)(2)(B)), computer software (as defined in section 
197(e)(3)(B)), or Internet access and related services, 
if such equipment, software, or services are to be used 
primarily by the beneficiary during any of the years 
the beneficiary is enrolled at an eligible educational 
institution.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to taxable years beginning after December 
31, 2014. 
(b) ELIMINATION
OF
DISTRIBUTION
AGGREGATION
REQUIRE-
MENTS.— 
(1) IN GENERAL.—Section 529(c)(3) is amended by striking 
subparagraph (D). 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to distributions after December 31, 2014. 
(c) RECONTRIBUTION OF REFUNDED AMOUNTS.— 
(1) IN GENERAL.—Section 529(c)(3), as amended by sub-
section (b), is amended by adding at the end the following 
new subparagraph:
H. R. 2029—866 
such insurance company is a specified holder who 
holds (directly or indirectly) aggregate interests 
in such insurance company which constitute a 
percentage of the entire interests in such insurance 
company which is more than a de minimis percent-
age higher than the percentage of interests in the 
specified assets with respect to such insurance 
company held (directly or indirectly) by such speci-
fied holder. 
‘‘(ii) DEFINITIONS.—For purposes of clause (i)(II)— 
‘‘(I) SPECIFIED
HOLDER.—The term ‘specified 
holder’ means, with respect to any insurance com-
pany, any individual who holds (directly or 
indirectly) an interest in such insurance company 
and who is a spouse or lineal descendant (including 
by adoption) of an individual who holds an interest 
(directly or indirectly) in the specified assets with 
respect to such insurance company. 
‘‘(II) SPECIFIED
ASSETS.—The term ‘specified 
assets’ means, with respect to any insurance com-
pany, the trades or businesses, rights, or assets 
with respect to which the net written premiums 
(or direct written premiums) of such insurance 
company are paid. 
‘‘(III) INDIRECT INTEREST.—An indirect interest 
includes any interest held through a trust, estate, 
partnership, or corporation. 
‘‘(IV) DE MINIMIS.—Except as otherwise pro-
vided by the Secretary in regulations or other guid-
ance, 2 percentage points or less shall be treated 
as de minimis.’’. 
(C) CONFORMING AMENDMENTS.—The second sentence 
section 831(b)(2)(A) is amended— 
(i) by striking ‘‘clause (ii)’’ and inserting ‘‘clause 
(iii)’’, and 
(ii) by striking ‘‘clause (i)’’ and inserting ‘‘clauses 
(i) and (ii)’’. 
(2) TREATMENT
OF
RELATED
POLICYHOLDERS.—Clause (i) 
of section 831(b)(2)(C), as redesignated by paragraph (1)(B), 
is amended— 
(A) by striking ‘‘For purposes of subparagraph (A), 
in determining’’ and inserting ‘‘For purposes of this para-
graph— 
‘‘(I) in determining’’, 
(B) by striking the period at the end and inserting 
‘‘, and’’, and 
(C) by adding at the end the following new subclause: 
‘‘(II) in determining the attribution of pre-
miums to any policyholder under subparagraph 
(B)(i), all policyholders which are related (within 
the meaning of section 267(b) or 707(b)) or are 
members of the same controlled group shall be 
treated as one policyholder.’’. 
(3) REPORTING.—Section 831 is amended by redesignating 
subsection (d) as subsection (e) and by inserting after subsection 
(c) the following new subsection: