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U.S.C. 9014) is amended by adding at the end the fol-
lowing new subsection: 
‘‘(f) UNASSIGNED CROP BASE.—The Secretary shall 
maintain information on generic base acres on a farm allo-
cated as unassigned crop base pursuant to subsection 
(b)(4).’’. 
(g) SPECIAL ELECTION PERIOD FOR PRICE LOSS 
COVERAGE OR AGRICULTURE RISK COVERAGE.—Section 
1115 of the Agricultural Act of 2014 (7 U.S.C. 9014(b)) 
is amended— 
(1) in subsection (a), by striking ‘‘For’’ and in-
serting ‘‘Except as provided in subsection (g), for’’; 
and 
(2) by adding at the end the following new sub-
section: 
‘‘(g) SPECIAL ELECTION.— 
‘‘(1) ELECTION
REQUIRED.—In the case of 
acres allocated on a farm to seed cotton, all of the 
producers on the farm shall be given the opportunity 
to make a new 1-time election under subsection (a) 
to reflect the designation of seed cotton as a covered 
commodity for that crop year under section 1111(6). 
‘‘(2) EFFECT
OF
FAILURE
TO
MAKE
UNANI-
MOUS ELECTION.—If all of the producers on a farm 
fail to make a unanimous election under paragraph 
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(1), the producers on the farm shall be deemed to 
have elected price loss coverage under section 1116 
for all acres allocated on the farm to seed cotton.’’. 
(h) EFFECTIVE PRICE.—Section 1116 of the Agricul-
tural Act of 2014 (7 U.S.C. 9016(b)) is amended by add-
ing at the end the following new subsection: 
‘‘(h) EFFECTIVE PRICE FOR SEED COTTON.— 
‘‘(1) IN GENERAL.—The effective price for seed 
cotton under subsection (b) shall be equal to the 
marketing year average price for seed cotton, as cal-
culated under paragraph (2). 
‘‘(2) CALCULATION.—The marketing year aver-
age price for seed cotton for a crop year shall be 
equal to the quotient of— 
‘‘(A) a dividend that is equal to the sum 
of— 
‘‘(i) the product obtained when the 
upland cotton lint marketing year average 
price is multiplied by total United States 
upland cotton lint production measured in 
pounds; and 
‘‘(ii) the product obtained when the 
cottonseed marketing year average price is 
multiplied by total United States cotton-
seed production measured in pounds; and 
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‘‘(B) a divisor that is equal to the sum 
of— 
‘‘(i) total United States upland cotton 
lint production measured in pounds; and 
‘‘(ii) total United States cottonseed 
production measured in pounds.’’. 
(i) DEEMED LOAN RATE FOR SEED COTTON.—Sec-
tion 1202 of the Agricultural Act of 2014 (7 U.S.C. 9032) 
is amended by adding at the end the following new sub-
section: 
‘‘(c) RULE FOR SEED COTTON.— 
‘‘(1) IN
GENERAL.—For purposes of section 
1116(b)(2) 
and 
paragraphs 
(1)(B)(ii) 
and 
(2)(A)(ii)(II) of section 1117(b) only, seed cotton 
shall be deemed to have a loan rate equal to $0.25 
per pound. 
‘‘(2) RULE
OF
CONSTRUCTION.—Nothing in 
this subsection shall be construed to authorize non-
recourse marketing assistance loans under this part 
for seed cotton.’’. 
(j) LIMITATION ON STACKED INCOME PROTECTION 
PLAN FOR PRODUCERS OF UPLAND COTTON.—Section 
508B of the Agricultural Adjustment Act of 1938 (7 
U.S.C. 1508b) is amended by adding the following new 
subsection: 
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‘‘(f) LIMITATION.—Beginning with the 2018 crop 
year, in the case of a farm that is enrolled for a crop year 
in price loss coverage under section 1116 of the Agricul-
tural Act of 2014 (7 U.S.C. 9016) or agriculture risk cov-
erage under section 1117 of such Act (7 U.S.C. 9017) and 
the coverage on the farm includes seed cotton, the farm 
shall not be eligible for a Stacked Income Protection Plan 
for upland cotton for that crop year.’’. 
(k) TECHNICAL CORRECTION.—Section 1114(b)(2) 
of the Agricultural Act of 2014 (7 U.S.C. 9014(b)(2)) is 
amended by striking ‘‘paragraphs (1)(B) and (2)(B)’’ and 
inserting ‘‘paragraphs (1) and (2)’’. 
(l) ADMINISTRATION.—The Secretary of Agriculture 
shall carry out the amendments made by this section in 
the manner provided under section 1601 of the Agricul-
tural Act of 2014 (7 U.S.C. 9091). 
(m) APPLICATION.—The amendments made by this 
section shall apply beginning with the 2018 crop year. 
SEC. 3002. LIMITATION ON CROP INSURANCE LIVESTOCK- 
RELATED EXPENDITURES. 
(a) IN GENERAL.—Paragraph (10) of section 523(b) 
of the Federal Crop Insurance Act (7 U.S.C. 1523) is re-
pealed. 
(b) CONFORMING AMENDMENTS.—Section 516 of the 
Federal Crop Insurance Act (7 U.S.C. 1516) is amended 
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in subsections (a)(2)(C) and (b)(1)(D) by striking ‘‘sub-
sections (a)(3)(E)(ii) and (b)(10) of section 523’’ and in-
serting ‘‘subsection (a)(3)(E)(ii) of such section’’. 
SEC. 3003. NATIONAL ACCURACY CLEARINGHOUSE. 
The Food and Nutrition Act of 2008 (7 U.S.C. 2011 
et seq.) is amended at the end by adding the following: 
‘‘SEC. 30. NATIONAL ACCURACY CLEARINGHOUSE. 
‘‘(a) IN GENERAL.—The Secretary shall establish an 
interstate database, or system of databases, of supple-
mental nutrition assistance program information to be 
known as the National Accuracy Clearinghouse. 
‘‘(b) PURPOSE.—Any database or system of data-
bases established pursuant to subsection (a) shall be used 
by States when making eligibility determinations to pre-
vent supplemental nutrition assistance program partici-
pants from receiving duplicative benefits in multiple 
States. 
‘‘(c) IMPLEMENTATION.— 
‘‘(1) ISSUANCE
OF
INTERIM
FINAL
REGULA-
TIONS.—Not later than 18 months after the effective 
date of this section, the Secretary shall issue interim 
final regulations to carry out this section that— 
‘‘(A) incorporate best practices and lessons 
learned from the regional pilot project ref-
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erenced in section 4032(c) of the Agricultural 
Act of 2014 (7 U.S.C. 2036c(c)); 
‘‘(B) safeguard the security of the data 
stored in the National Accuracy Clearinghouse 
and protect the privacy of supplemental nutri-
tion assistance program participants and appli-
cants; and 
‘‘(C) detail the process States will be re-
quired to follow for— 
‘‘(i) conducting initial and ongoing 
matches of participant and applicant data; 
‘‘(ii) identifying and acting on all ap-
parent instances of duplicative participa-
tion by participants or applicants in mul-
tiple States; and 
‘‘(iii) complying with such other rules 
and standards the Secretary determines 
appropriate to carry out this section. 
‘‘(2) TIMING.—The initial match and cor-
responding actions required by paragraph (1)(C) 
shall occur within 3 years after the effective date of 
this section.’’. 
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SEC. 3004. PUERTO RICO LOW-INCOME COMMUNITIES 
TREATED 
AS 
QUALIFIED 
OPPORTUNITY 
ZONE. 
(a) IN GENERAL.—Section 1400Z-1(b) of the Inter-
nal Revenue Code of 1986, as added by the Tax Cuts and 
Jobs Act, is amended by adding at the end the following 
new paragraph: 
‘‘(3) SPECIAL RULE FOR PUERTO RICO.—Each 
population census tract in Puerto Rico that is a low- 
income community shall be deemed to be certified 
and designated as a qualified opportunity zone.’’. 
(b) CONFORMING
AMENDMENT.—Section 1400Z- 
1(d)(1) of such Code is amended by inserting ‘‘and sub-
section (b)(3)’’ after ‘‘paragraph (2)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 13823 of the Tax Cuts and Jobs Act, and 
the deemed certification and designation under section 
1400Z-1(b)(3) of such Code, as added by this section, 
shall treated as effective on the date of the enactment of 
such Act. 
DIVISION D—BUDGETARY 
EFFECTS 
SEC. 4001. BUDGETARY EFFECTS. 
(a) IN GENERAL.—The budgetary effects of division 
B and each succeeding division (other than division E) 
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shall not be entered on either PAYGO scorecard main-
tained pursuant to section 4(d) of the Statutory Pay-As- 
You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of division B and each succeeding division (other 
than division E) shall not be entered on any PAYGO 
scorecard maintained for purposes of section 4106 of H. 
Con. Res. 71 (115th Congress). 
(c) CLASSIFICATION
OF BUDGETARY EFFECTS.— 
Notwithstanding Rule 3 of the Budget Scorekeeping 
Guidelines set forth in the joint explanatory statement of 
the committee of conference accompanying Conference Re-
port 105–217 and section 250(c)(8) of the Balanced 
Budget and Emergency Deficit Control Act of 1985, the 
budgetary effects of division B and each succeeding divi-
sion (other than division E) shall not be estimated— 
(1) for purposes of section 251 of such Act; and 
(2) for purposes of paragraph (4)(C) of section 
3 of the Statutory Pay-As-You-Go Act of 2010 as 
being included in an appropriation Act. 
DIVISION E—TAX RELIEF RELAT-
ING TO CERTAIN DISASTERS 
TITLE I—CALIFORNIA FIRES 
SEC. 5001. DEFINITIONS. 
For purposes of this title— 
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(1) CALIFORNIA WILDFIRE DISASTER ZONE.— 
The term ‘‘California wildfire disaster zone’’ means 
that portion of the California wildfire disaster area 
determined by the President to warrant individual or 
individual and public assistance from the Federal 
Government under the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act by reason of 
wildfires in California. 
(2) CALIFORNIA WILDFIRE DISASTER AREA.— 
The term ‘‘California wildfire disaster area’’ means 
an area with respect to which during 2017 a major 
disaster has been declared by the President under 
section 401 of such Act by reason of wildfires in 
California. 
SEC. 5002. SPECIAL DISASTER-RELATED RULES FOR USE OF 
RETIREMENT FUNDS. 
(a) TAX-FAVORED WITHDRAWALS FROM RETIRE-
MENT PLANS.— 
(1) IN GENERAL.—Section 72(t) of the Internal 
Revenue Code of 1986 shall not apply to any quali-
fied wildfire distribution. 
(2) AGGREGATE DOLLAR LIMITATION.— 
(A) IN GENERAL.—For purposes of this 
subsection, the aggregate amount of distribu-
tions received by an individual which may be 
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treated as qualified wildfire distributions for 
any taxable year shall not exceed the excess (if 
any) of— 
(i) $100,000, over 
(ii) the aggregate amounts treated as 
qualified wildfire distributions received by 
such individual for all prior taxable years. 
(B) TREATMENT
OF
PLAN
DISTRIBU-
TIONS.—If a distribution to an individual would 
(without regard to subparagraph (A)) be a 
qualified wildfire distribution, a plan shall not 
be treated as violating any requirement of the 
Internal Revenue Code of 1986 merely because 
the plan treats such distribution as a qualified 
wildfire distribution, unless the aggregate 
amount of such distributions from all plans 
maintained by the employer (and any member 
of any controlled group which includes the em-
ployer) to such individual exceeds $100,000. 
(C) CONTROLLED GROUP.—For purposes 
of subparagraph (B), the term ‘‘controlled 
group’’ means any group treated as a single 
employer under subsection (b), (c), (m), or (o) 
of section 414 of the Internal Revenue Code of 
1986. 
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(3) AMOUNT DISTRIBUTED MAY BE REPAID.— 
(A) IN GENERAL.—Any individual who re-
ceives a qualified wildfire distribution may, at 
any time during the 3-year period beginning on 
the day after the date on which such distribu-
tion was received, make one or more contribu-
tions in an aggregate amount not to exceed the 
amount of such distribution to an eligible retire-
ment plan of which such individual is a bene-
ficiary and to which a rollover contribution of 
such distribution could be made under section 
402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 
457(e)(16), of the Internal Revenue Code of 
1986, as the case may be. 
(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS
FROM
ELIGIBLE
RETIREMENT 
PLANS
OTHER
THAN
IRAS.—For purposes of 
the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) 
with respect to a qualified wildfire distribution 
from an eligible retirement plan other than an 
individual retirement plan, then the taxpayer 
shall, to the extent of the amount of the con-
tribution, be treated as having received the 
qualified wildfire distribution in an eligible roll-
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