Title: Refurbishing the Pillars of American Exceptionalism Act of 2020
Policy area: Government Operations and Politics

Summary:
Refurbishing the Pillars of American Exceptionalism Act of 2020
This bill addresses various issues including immigration, health care, firearms, abortion, and taxes.
Among other things, this bill

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9064 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 9064

 To amend and improve Federal law in the areas of immigration, health 
 care, the Constitution, education, trade, veterans affairs, welfare, 
                        tax, and other matters.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 31, 2020

 Mr. King of Iowa introduced the following bill; which was referred to 
 the Committee on the Judiciary, and in addition to the Committees on 
   Energy and Commerce, Ways and Means, Education and Labor, Natural 
 Resources, House Administration, Rules, Appropriations, Agriculture, 
  Oversight and Reform, Veterans' Affairs, and Foreign Affairs, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend and improve Federal law in the areas of immigration, health 
 care, the Constitution, education, trade, veterans affairs, welfare, 
                        tax, and other matters.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Refurbishing the 
Pillars of American Exceptionalism Act of 2020''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
                           DIVISION A--______

                    TITLE I--BIRTHRIGHT CITIZENSHIP

Sec. 101. Short title.
Sec. 102. Citizenship at birth for certain persons born in the United 
                            States.
                       TITLE II--OBAMACARE REPEAL

Sec. 201. Short title.
Sec. 202. Repeal of the Patient Protection and Affordable Care Act and 
                            the Health Care and Education 
                            Reconciliation Act of 2010.
       TITLE III--BARRING PPACA SUPREME COURT CASES FROM CITATION

Sec. 301. Barring PPACA Supreme Court cases from citation.
                 TITLE IV--PROTECT INTERSTATE COMMERCE

Sec. 401. Short title.
Sec. 402. Prohibition against interference by State and local 
                            governments with production or manufacture 
                            of items in other States.
Sec. 403. Federal cause of action to challenge State regulation of 
                            interstate commerce.
Sec. 404. Agricultural product defined.
      TITLE V--ESTABLISHING MANDATORY MINIMUMS FOR ILLEGAL REENTRY

Sec. 501. Short title.
Sec. 502. Increased penalties for reentry of removed aliens.
                         TITLE VI--SARAH'S LAW

Sec. 601. Short title.
Sec. 602. Mandatory detention of certain aliens charged with a crime 
                            resulting in death or serious bodily 
                            injury.
Sec. 603. Savings provision.
                    TITLE VII--HEARTBEAT PROTECTION

Sec. 701. Short title.
Sec. 702. Abortions prohibited without a check for fetal heartbeat, or 
                            if a fetal heartbeat is detectable.
                      TITLE VIII--SANCTITY OF LIFE

Sec. 801. Short title.
Sec. 802. Findings and declaration.
Sec. 803. Limitation on jurisdiction.
Sec. 804. Limitation on jurisdiction.
Sec. 805. Effective date.
Sec. 806. Severability.
                  TITLE IX--TAX FREE HEALTH INSURANCE

Sec. 901. Short title.
Sec. 902. Deduction for premiums for health insurance.
                  TITLE X--AMERICAN FUTURE HEALTHCARE

Sec. 1001. Short title.
Sec. 1002. Reform of Health Savings Accounts.
Sec. 1003. HSA Rollover to Medicare Advantage MSA.
Sec. 1004. Treatment of direct primary care service arrangement fees as 
                            medical expense.
Sec. 1005. Allowing certain individuals with alternative health 
                            coverage to choose to opt out of the 
                            Medicare part A benefit.
                                TITLE XI

                  Subtitle A--Choices in Education Act

Sec. 1101. Short title.
Sec. 1102. Repeal of Elementary and Secondary Education Act and 
                            limitation on secretarial authority.
Sec. 1103. Block grants to states.
Sec. 1104. Application.
Sec. 1105. Education voucher program requirements.
Sec. 1106. Definitions.
                     Subtitle B--No Hungry Kids Act

Sec. 1121. Short title.
Sec. 1122. Repeal of rule.
Sec. 1123. Limits on certain nutritional requirements.
              TITLE XII--RELIGIOUS WORKER VISA RECIPROCITY

Sec. 1201. Short title.
Sec. 1202. Requiring reciprocal immigration treatment.
                TITLE XIII--TERMINATION OF EB-5 PROGRAM

Sec. 1301. Termination of EB-5 program.
                    TITLE XIV--EXPATRIATE TERRORIST

Sec. 1401. Short title.
Sec. 1402. Loss of nationality due to support of terrorism.
Sec. 1403. Revocation or denial of passports and passport cards to 
                            individuals who are members of foreign 
                            terrorist organizations.
                TITLE XV--SILENCERS HELP US SAVE HEARING

Sec. 1501. Short title.
Sec. 1502. Equal treatment of silencers and firearms.
Sec. 1503. Treatment of certain silencers.
Sec. 1504. Preemption of certain State laws in relation to firearm 
                            silencers.
Sec. 1505. Silencers and mufflers not to be federally regulated.
                    TITLE XVI--PROTECT AMERICAN IPR

Sec. 1601. Short title.
Sec. 1602. Study and report on violations of United States intellectual 
                            property rights in China or by Chinese 
                            persons.
Sec. 1603. Imposition of duties on merchandise from China and 
                            distribution of proceeds of such duties to 
                            holders of certain United States 
                            intellectual property rights.
Sec. 1604. Compensation for losses borne by holders of United States 
                            intellectual property rights.
                         TITLE XVII--SUNSET ACT

Sec. 1701. Short title.
Sec. 1702. Congressional review of agency rulemaking.
               TITLE XVIII--ILLEGAL DEDUCTION ELIMINATION

Sec. 1801. Short title.
Sec. 1802. Clarification that wages paid to unauthorized aliens may not 
                            be deducted from gross income.
Sec. 1803. Modification of E-Verify Program.
                   TITLE XIX--ENGLISH LANGUAGE UNITY

Sec. 1901. Short title.
Sec. 1902. Findings.
Sec. 1903. English as official language of the United States.
Sec. 1904. General rules of construction for English language texts of 
                            the laws of the United States.
Sec. 1905. Implementing regulations.
Sec. 1906. Effective date.
                      TITLE XX--DAVIS-BACON REPEAL

Sec. 2001. Short title.
Sec. 2002. Repeal of Davis-Bacon wage requirements.
Sec. 2003. Effective date and limitation.
                       TITLE XXI--CENSUS ACCURACY

Sec. 2101. Short title.
Sec. 2102. Citizenship or lawful presence status on census 
                            questionnaires.
                    TITLE XXII--TRUTH IN EMPLOYMENT

Sec. 2201. Short title.
Sec. 2202. Findings and purpose.
Sec. 2203. Protection of employer rights.
            TITLE XXIII--E-BONDING FOR IMMIGRATION INTEGRITY

Sec. 2301. Short title.
Sec. 2302. Requirement of bond.
Sec. 2303. Visa overstay rate categories.
Sec. 2304. E-bond Enforcement Fund.
Sec. 2305. Report.
Sec. 2306. Definitions.
    TITLE XXIV--RESTORING MAXIMUM MOBILITY TO OUR NATION'S VETERANS

Sec. 2401. Short title.
Sec. 2402. Wheelchairs for veterans with service-connected 
                            disabilities.
 TITLE XXV--END SANCTUARIES AND HELP OUR AMERICAN HOMELESS AND VETERANS

Sec. 2501. Short title.
Sec. 2502. Findings.
Sec. 2503. Treatment of sanctuary jurisdictions.
Sec. 2504. Private right of action.
           TITLE XXVI--SOCIAL SECURITY INTEGRITY ACT OF 2020

Sec. 2601. Short title.
Sec. 2602. Findings.
Sec. 2603. Implementation of OIG recommendations.
                         TITLE XXVII--HJ RES 47

                        TITLE XXVIII--HJ RES 49

                 TITLE XXIX--PROTECTING ACCESS TO CARE

Sec. 2901. Short title.
Sec. 2902. Encouraging speedy resolution of claims.
Sec. 2903. Compensating patient injury.
Sec. 2904. Maximizing patient recovery.
Sec. 2905. Authorization of payment of future damages to claimants in 
                            health care lawsuits.
Sec. 2906. Product liability for health care providers.
Sec. 2907. Definitions.
Sec. 2908. Effect on other laws.
Sec. 2909. Rules of construction.
Sec. 2910. Effective date.
Sec. 2911. Limitation on expert witness testimony.
Sec. 2912. Communications following unanticipated outcome.
Sec. 2913. Expert witness qualifications.
Sec. 2914. Affidavit of merit.
Sec. 2915. Notice of intent to commence lawsuit.
          TITLE XXX--CONSOLIDATION OF FEDERAL WELFARE PROGRAMS

Sec. 3001. Sense of congress.
                        DIVISION B--FAIR TAX ACT

Sec. 1. Short title; table of contents.
Sec. 2. Congressional findings.
 TITLE I--REPEAL OF THE INCOME TAX, PAYROLL TAXES, AND ESTATE AND GIFT 
                                 TAXES

Sec. 101. Income taxes repealed.
Sec. 102. Payroll taxes repealed.
Sec. 103. Estate and gift taxes repealed.
Sec. 104. Conforming amendments; effective date.
                      TITLE II--SALES TAX ENACTED

Sec. 201. Sales tax.
Sec. 202. Conforming and technical amendments.
                        TITLE III--OTHER MATTERS

Sec. 301. Phase-out of administration of repealed Federal taxes.
Sec. 302. Administration of other Federal taxes.
Sec. 303. Sales tax inclusive Social Security benefits indexation.
   TITLE IV--SUNSET OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED

Sec. 401. Elimination of sales tax if Sixteenth Amendment not repealed.
                 DIVISION C--CONSTITUTIONAL AMENDMENTS

                   TITLE I--REPEAL OF 16TH AMENDMENT

Sec. I Repeal of 16th Amendment.
               TITLE II--APPORTIONMENT OF REPRESENTATIVES

Sec. II Apportionment of Representatives.

                           DIVISION A--______

                    TITLE I--BIRTHRIGHT CITIZENSHIP

SEC. 101. SHORT TITLE.

    This title may be cited as the ``Birthright Citizenship Act of 
2020''.

SEC. 102. CITIZENSHIP AT BIRTH FOR CERTAIN PERSONS BORN IN THE UNITED 
              STATES.

    (a) In General.--Section 301 of the Immigration and Nationality Act 
(8 U.S.C. 1401) is amended--
            (1) by inserting ``(a) In General.--'' before ``The 
        following'';
            (2) by redesignating subsections (a) through (h) as 
        paragraphs (1) through (8), respectively; and
            (3) by adding at the end the following:
    ``(b) Definition.--Acknowledging the right of birthright 
citizenship established by section 1 of the 14th amendment to the 
Constitution, a person born in the United States shall be considered 
`subject to the jurisdiction' of the United States for purposes of 
subsection (a)(1) if the person is born in the United States of 
parents, one of whom is--
            ``(1) a citizen or national of the United States;
            ``(2) an alien lawfully admitted for permanent residence in 
        the United States whose residence is in the United States; or
            ``(3) an alien performing active service in the armed 
        forces (as defined in section 101 of title 10, United States 
        Code).''.
    (b) Applicability.--The amendment made by subsection (a)(3) shall 
not be construed to affect the citizenship or nationality status of any 
person born before the date of the enactment of this Act.

                       TITLE II--OBAMACARE REPEAL

SEC. 201. SHORT TITLE.

    This title may be cited as the ``ObamaCare Repeal Act''.

SEC. 202. REPEAL OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT AND 
              THE HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 2010.

    (a) Patient Protection and Affordable Care Act.--Effective as of 
the enactment of the Patient Protection and Affordable Care Act (Public 
Law 111-148), such Act is repealed, and the provisions of law amended 
or repealed by such Act are restored or revived as if such Act had not 
been enacted.
    (b) Health Care and Education Reconciliation Act of 2010.--
Effective as of the enactment of the Health Care and Education 
Reconciliation Act of 2010 (Public Law 111-152), such Act is repealed, 
and the provisions of law amended or repealed by such Act are restored 
or revived as if such Act had not been enacted.

       TITLE III--BARRING PPACA SUPREME COURT CASES FROM CITATION

SEC. 301. BARRING PPACA SUPREME COURT CASES FROM CITATION.

    Under Article 3, Section 2, which allows Congress to provide 
exceptions and regulations for Supreme Court consideration of cases and 
controversies, the following cases are barred from citation for the 
purpose of precedence in all future cases after enactment: Nat'l Fed'n 
of Indep. Bus. v. Sebelius, 132 S. Ct. 2566, 2573, 183 L. Ed. 2d 450 
(2012) and King v. Burwell, 135 S. Ct. 2480, 2485, 192 L. Ed. 2d 483 
(2015) and Burwell v. Hobby Lobby Stores Inc., 134 S. Ct. 2751, 2782, 
189 L. Ed. 2d 675 (2014).

                 TITLE IV--PROTECT INTERSTATE COMMERCE

SEC. 401. SHORT TITLE.

    This title may be cited as the ``Protect Interstate Commerce Act of 
2020''.

SEC. 402. PROHIBITION AGAINST INTERFERENCE BY STATE AND LOCAL 
              GOVERNMENTS WITH PRODUCTION OR MANUFACTURE OF ITEMS IN 
              OTHER STATES.

    Consistent with article I, section 8, clause 3 of the Constitution 
of the United States, the government of a State or locality therein 
shall not impose a standard or condition on the production or 
manufacture of any agricultural product sold or offered for sale in 
interstate commerce if--
            (1) such production or manufacture occurs in another State; 
        and
            (2) the standard or condition is in addition to the 
        standards and conditions applicable to such production or 
        manufacture pursuant to--
                    (A) Federal law; and
                    (B) the laws of the State and locality in which 
                such production or manufacture occurs.

SEC. 403. FEDERAL CAUSE OF ACTION TO CHALLENGE STATE REGULATION OF 
              INTERSTATE COMMERCE.

    (a) Private Right of Action.--A person, including, but not limited 
to, a producer, transporter, distributer, consumer, laborer, trade 
association, the Federal Government, a State government, or a unit of 
local government, which is affected by a regulation of a State or unit 
of local government which regulates any aspect of an agricultural 
product, including any aspect of the method of production, which is 
sold in interstate commerce, or any means or instrumentality through 
which such an agricultural product is sold in interstate commerce, may 
bring an action in the appropriate court to invalidate such a 
regulation and seek damages for economic loss resulting from such 
regulation.
    (b) Preliminary Injunction.--Upon a motion of the plaintiff 
described in subsection (a), the court shall issue a preliminary 
injunction to preclude the State or unit of local government from 
enforcing the regulation at issue until such time as the court enters a 
final judgment in the case, unless the State or unit of local 
government proves by clear and convincing evidence that--
            (1) the State or unit of local government is likely to 
        prevail on the merits at trial; and
            (2) the injunction would cause irreparable harm to the 
        State or unit of local government.
    (c) Statute of Limitations.--No action shall be maintained under 
this section unless it is commenced within 10 years after the cause of 
action arose.

SEC. 404. AGRICULTURAL PRODUCT DEFINED.

    In this title, the term ``agricultural product'' has the meaning 
given such term in section 207 of the Agricultural Marketing Act of 
1946 (7 U.S.C. 1626).

      TITLE V--ESTABLISHING MANDATORY MINIMUMS FOR ILLEGAL REENTRY

SEC. 501. SHORT TITLE.

    This title may be cited as ``Sarah's Law'' or as the ``Establishing 
Mandatory Minimums for Illegal Reentry Act of 2020''.

SEC. 502. INCREASED PENALTIES FOR REENTRY OF REMOVED ALIENS.

    Section 276 of the Immigration and Nationality Act (8 U.S.C. 1326) 
is amended--
            (1) in subsection (a), in the matter following paragraph 
        (2) by striking ``fined under title 18, United States Code, or 
        imprisoned not more than 2 years, or both'' and inserting 
        ``imprisoned not less than 5 years and not more than 6 years''; 
        and
            (2) in subsection (b)--
                    (A) in paragraph (1), by striking ``fined under 
                title 18, United States Code, imprisoned not more than 
                10 years, or both'' and inserting ``imprisoned not less 
                than 5 and not more than 10 years, and may, in 
                addition, be fined under title 18, United States 
                Code'';
                    (B) in paragraph (2), by striking ``fined under 
                such title, imprisoned not more than 20 years, or 
                both'' and inserting ``imprisoned not less than 5 and 
                not more than 20 years and may, in addition, be fined 
                under such title''; and
                    (C) in paragraph (4), by striking ``fined under 
                title 18, United States Code, imprisoned for not more 
                than 10 years, or both'' and inserting ``imprisoned for 
                not less than 5 and not more than 10 years and may, in 
                addition, be fined under such title''.

                         TITLE VI--SARAH'S LAW

SEC. 601. SHORT TITLE.

    This title may be cited as ``Sarah's Law''.

SEC. 602. MANDATORY DETENTION OF CERTAIN ALIENS CHARGED WITH A CRIME 
              RESULTING IN DEATH OR SERIOUS BODILY INJURY.

    Section 236(c) of the Immigration and Nationality Act (8 U.S.C. 
1226(c)) is amended--
            (1) in paragraph (1)--
                    (A) in subparagraphs (A) and (B), by striking the 
                comma at the end of each subparagraph and inserting a 
                semicolon;
                    (B) in subparagraph (C)--
                            (i) by striking ``sentence'' and inserting 
                        ``sentenced''; and
                            (ii) by striking ``, or'' and inserting a 
                        semicolon;
                    (C) in subparagraph (D), by striking the comma at 
                the end and inserting ``; or''; and
                    (D) by inserting after subparagraph (D) the 
                following:
                    ``(E)(i)(I) was not inspected and admitted into the 
                United States;
                    ``(II) held a nonimmigrant visa (or other 
                documentation authorizing admission into the United 
                States as a nonimmigrant) that has been revoked under 
                section 221(i); or
                    ``(III) is described in section 237(a)(1)(C)(i); 
                and
                    ``(ii) has been charged by a prosecuting authority 
                in the United States with any crime that resulted in 
                the death or serious bodily injury (as defined in 
                section 1365(h)(3) of title 18, United States Code) of 
                another person,''; and
            (2) by adding at the end the following:
            ``(3) Notification requirement.--Upon encountering or 
        gaining knowledge of an alien described in paragraph (1), the 
        Assistant Secretary of Homeland Security for Immigration and 
        Customs Enforcement shall make reasonable efforts--
                    ``(A) to obtain information from law enforcement 
                agencies and from other available sources regarding the 
                identity of any victims of the crimes for which such 
                alien was charged or convicted; and
                    ``(B) to provide the victim or, if the victim is 
                deceased, a parent, guardian, spouse, or closest living 
                relative of such victim, with information, on a timely 
                and ongoing basis, including--
                            ``(i) the alien's full name, aliases, date 
                        of birth, and country of nationality;
                            ``(ii) the alien's immigration status and 
                        criminal history;
                            ``(iii) the alien's custody status and any 
                        changes related to the alien's custody; and
                            ``(iv) a description of any efforts by the 
                        United States Government to remove the alien 
                        from the United States.''.

SEC. 603. SAVINGS PROVISION.

    Nothing in this title, or the amendments made by this title, may be 
construed to limit the rights of crime victims under any other 
provision of law, including section 3771 of title 18, United States 
Code.

                    TITLE VII--HEARTBEAT PROTECTION

SEC. 701. SHORT TITLE.

    This title may be cited as the ``Heartbeat Protection Act of 
2020''.

SEC. 702. ABORTIONS PROHIBITED WITHOUT A CHECK FOR FETAL HEARTBEAT, OR 
              IF A FETAL HEARTBEAT IS DETECTABLE.

    (a) Abortions Prohibited Without a Check for Fetal Heartbeat, or if 
a Fetal Heartbeat Is Detectable.--Chapter 74 of title 18, United States 
Code, is amended--
            (1) in the chapter heading, by striking ``PARTIAL-BIRTH'';
            (2) by inserting after section 1531 the following:
``Sec. 1532. Abortions prohibited without a check for fetal heartbeat, 
              or if a fetal heartbeat is detectable
    ``(a) Offense.--Any physician who knowingly performs an abortion 
and thereby kills a human fetus--
            ``(1) without determining, according to standard medical 
        practice, whether the fetus has a detectable heartbeat;
            ``(2) without informing the mother of the results of that 
        determination; or
            ``(3) after determining, according to standard medical 
        practice, that the fetus has a detectable heartbeat,
shall be fined under this title or imprisoned not more than 5 years, or 
both. This subsection does not apply to an abortion that is necessary 
to save the life of a mother whose life is endangered by a physical 
disorder, physical illness, or physical injury, including a life-
endangering physical condition caused by or arising from the pregnancy 
itself, but not including psychological or emotional conditions.
    ``(b) Defendant May Seek Hearing.--A defendant indicted for an 
offense under this section may seek a hearing before the State Medical 
Board on whether the physician's conduct was necessary to save the life 
of the mother whose life was endangered by a physical disorder, 
physical illness, or physical injury, including a life-endangering 
physical condition caused by or arising from the pregnancy itself, but 
not including psychological or emotional conditions. The findings on 
that issue are admissible on that issue at the trial of the defendant. 
Upon a motion of the defendant, the court shall delay the beginning of 
the trial for not more than 30 days to permit such a hearing to take 
place.
    ``(c) No Liability for the Mother on Whom Abortion Is Performed.--A 
mother upon whom an abortion is performed may not be prosecuted under 
this section, for a conspiracy to violate this section, or for an 
offense under section 2, 3, or 4 of this title based on a violation of 
this section.
    ``(d) Requirement for Data Retention.--The physician shall include 
in the medical file of the mother documentation of the determination, 
according to standard medical practice, of whether the fetus has a 
detectable heartbeat, the results of that determination, notification 
of the mother of those results, and any information entered into 
evidence in any proceedings under subsection (b). Paragraph (j)(2) of 
section 164.530 of title 45, Code of Federal Regulations, shall apply 
to such documentation.
    ``(e) Severability.--If any provision of this section or the 
application of such provision to any person or circumstance is held to 
be invalid, the remainder of this section and the application of the 
provisions of the remainder to any person or circumstance shall not be 
affected thereby.''; and
            (3) in the table of sections, by inserting after the item 
        pertaining to section 1841 the following:

``1532. Abortions prohibited without a check for fetal heartbeat, or if 
                            a fetal heartbeat is detectable.''.
    (b) Clerical Amendment.--The table of chapters for part I of title 
18, United States Code, is amended, in the item relating to chapter 74, 
to read as follows:

``74. Abortions.............................................    1531''.

                      TITLE VIII--SANCTITY OF LIFE

SEC. 801. SHORT TITLE.

    This title may be cited as the ``Sanctity of Life Act of 2020''.

SEC. 802. FINDINGS AND DECLARATION.

    (a) Findings.--Congress finds that uncontroverted scientific 
evidence has always shown that actual human life exists from the moment 
of conception.
    (b) Declaration.--Upon the basis of these findings, and in the 
exercise of the powers of the Congress, the Congress hereby declares 
that human life shall be deemed to exist from fertilization, without 
regard to race, sex, age, health, defect, or condition of dependency 
and ``person'' shall include all human life as defined herein. Congress 
further recognizes that each State has a compelling interest in 
protecting the lives of those within the State's jurisdiction whom the 
State rationally regards as human beings.

SEC. 803. LIMITATION ON JURISDICTION.

    (a) Chapter 81 of title 28, United States Code, is amended by 
adding the following new section and renumbering any appropriate 
section accordingly:
``Sec. 1261. Appellate jurisdiction; limitations
    ``Notwithstanding the provisions of sections 1253, 1254, and 1257 
of this chapter, the Supreme Court shall not have jurisdiction to 
review, by appeal, writ of certiorari, or otherwise, any case arising 
out of any statute, ordinance, rule, regulation, practice, or any part 
thereof, or arising out of any act interpreting, applying, enforcing, 
or effecting any statute, ordinance, rule, regulation, or practice, on 
the grounds that such statute, ordinance, rule, regulation, practice, 
act, or part thereof (1) protects the rights of human persons between 
conception and birth, or (2) prohibits, limits, or regulates (a) the 
performance of abortions or (b) the provision of public expense of 
funds, facilities, personnel, or other assistance for the performance 
of abortions.''.
    (b) The section analysis of chapter 81 of title 28 is amended by 
adding the following new item:

``1261. Appellate jurisdiction; limitations.''.

SEC. 804. LIMITATION ON JURISDICTION.

    (a) Chapter 85 of title 28, United States Code, is amended by 
adding at the end thereof the following new section and renumbering any 
appropriate section accordingly:
``Sec. 1370. Limitations on jurisdiction
    ``Notwithstanding any other provision of law, the district courts 
shall not have jurisdiction of any case or question which the Supreme 
Court does not have jurisdiction to review under section 1261 of this 
title.''.
    (b) The section analysis at the beginning of chapter 85 of title 28 
is amended by adding at the end thereof the following new item:

``1370. Limitations on jurisdiction.''.

SEC. 805. EFFECTIVE DATE.

    The provisions of this title shall take effect immediately upon 
enactment.

SEC. 806. SEVERABILITY.

    If any provision of this title or the application thereof to any 
person or circumstance is judicially determined to be invalid, the 
validity of the remainder of the Act and the application of such 
provision to other persons and circumstances shall not be affected by 
such determination.

                  TITLE IX--TAX FREE HEALTH INSURANCE

SEC. 901. SHORT TITLE.

    This title may be cited as the ``Tax Free Health Insurance Act of 
2020''.

SEC. 902. DEDUCTION FOR PREMIUMS FOR HEALTH INSURANCE.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 224 
as section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. DEDUCTION FOR PREMIUMS FOR HEALTH INSURANCE.

    ``In the case of an individual, there shall be allowed as a 
deduction to the taxpayer for the taxable year amounts paid by the 
taxpayer for insurance which constitutes medical care (as defined in 
section 213(d)) for the taxpayer and the taxpayer's spouse and 
dependents. No amount shall be taken into account under the preceding 
sentence if a deduction or credit is allowed for such amount under this 
chapter or to any other taxpayer.''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting before the last sentence at the end the following new 
paragraph:
            ``(22) Deduction for premiums for health insurance.--The 
        deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and adding at the end the following new items:

``Sec. 224. Deduction for premiums for health insurance.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.

                  TITLE X--AMERICAN FUTURE HEALTHCARE

SEC. 1001. SHORT TITLE.

    This title may be cited as the ``American Future Healthcare Act of 
2020''.

SEC. 1002. REFORM OF HEALTH SAVINGS ACCOUNTS.

    (a) Repeal of High Deductible Health Plan Requirement.--Section 
223(a) of the Internal Revenue Code of 1986 is amended to read as 
follows:
    ``(a) Deduction Allowed.--In the case of an individual, there shall 
be allowed as a deduction for a taxable year an amount equal to the 
aggregate amount paid in cash during such taxable year by or on behalf 
of such individual to a health savings account of such individual.''.
    (b) Increase in Deductible HSA Contribution Limitations.--Section 
223(b)(1) of such Code is amended by striking ``the sum of the 
monthly'' and all that follows through ``eligible individual'' and 
inserting ``$10,000 ($20,000 in the case of a joint return)''.
    (c) Medicare Eligible Individuals Eligible To Contribute to HSA.--
Section 223(b) of such Code is amended by striking paragraph (7).
    (d) Purchase of Health Insurance.--Section 223(d)(2) of such Code 
is amended--
            (1) by striking subparagraphs (B) and (C), and
            (2) by striking ``Qualified medical expenses.--'' and all 
        that follows through ``The term'' and inserting ``Qualified 
        medical expenses.--The term''.
    (e) Cost-of-Living Adjustment for Catchup Contributions.--Section 
223(f)(1) of such Code (as redesignated by subsection (g)(3)) is 
amended by striking ``Each dollar amount in subsections (b)(2) and 
(c)(2)(A)'' and inserting ``In the case of a taxable year beginning 
after December 31, 2019, each dollar amount in paragraphs (1) and (2) 
of subsection (b)''.
    (f) Cost-of-Living Adjustment Indexed to CPI Medical Care 
Component.--Section 223(f) (as so redesignated) is amended by adding at 
the end the following new paragraph:
            ``(3) CPI medical care component.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the cost-of-living adjustment determined under section 
                1(f)(3) for the calendar year shall be determined by 
                substituting `CPI medical care component' for `CPI'.
                    ``(B) CPI medical care component.--For purposes of 
                subparagraph (A), the term `CPI medical care component' 
                means the medical care component for the Consumer Price 
                Index for All Urban Consumers published by the 
                Department of Labor.''.
    (g) Conforming Amendments.--
            (1) Section 223(b) of such Code is amended by striking 
        paragraphs (2), (5), and (8) and by redesignating paragraphs 
        (3), (4), and (6) as paragraphs (2), (3), and (4), 
        respectively.
            (2) Section 223(b)(3) of such Code (as redesignated by 
        paragraph (1)) is amended by striking the last sentence.
            (3) Section 223 of such Code is amended by striking 
        subsection (c) and redesignating subsections (d) through (h) as 
        subsections (c) through (g), respectively.
            (4) Section 223(c)(1)(A) of such Code (as redesignated by 
        paragraph (3)) is amended--
                    (A) by striking ``subsection (f)(5)'' and inserting 
                ``subsection (e)(5)''; and
                    (B) in clause (ii) by striking ``the sum of--'' and 
                all that follows and inserting ``the dollar amount in 
                effect under subsection (b)(1).''.
            (5) Section 223(f)(1) (as redesignated by paragraph (3)) is 
        amended by striking ``calendar year 2003'' and inserting 
        ``calendar year 2014''.
            (6) Section 26(b)(2)(U) of such Code is amended by striking 
        ``section 223(f)(4)'' and inserting ``section 223(e)(4)''.
            (7) Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(v), 
        4973(a)(5), and 6051(a)(12) of such Code are each amended by 
        striking ``section 223(d)'' each place it appears and inserting 
        ``section 223(c)''.
            (8) Section 106(d)(1) of such Code is amended--
                    (A) by striking ``who is an eligible individual (as 
                defined in section 223(c)(1))''; and
                    (B) by striking ``section 223(d)'' and inserting 
                ``section 223(c)''.
            (9) Section 408(d)(9) of such Code is amended--
                    (A) in subparagraph (A) by striking ``who is an 
                eligible individual (as defined in section 223(c)) 
                and''; and
                    (B) in subparagraph (C) by striking ``computed on 
                the basis of the type of coverage under the high 
                deductible health plan covering the individual at the 
                time of the qualified HSA funding distribution''.
            (10) Section 877A(g)(6) of such Code is amended by striking 
        ``223(f)(4)'' and inserting ``223(e)(4)''.
            (11) Section 4973(g) of such Code is amended--
                    (A) by striking ``section 223(d)'' and inserting 
                ``section 223(c)'';
                    (B) in paragraph (2), by striking ``section 
                223(f)(2)'' and inserting ``section 223(e)(2)''; and
                    (C) by striking ``section 223(f)(3)'' and inserting 
                ``section 223(e)(3)''.
            (12) Section 4975 of such Code is amended--
                    (A) in subsection (c)(6)--
                            (i) by striking ``section 223(d)'' and 
                        inserting ``section 223(c)''; and
                            (ii) by striking ``section 223(e)(2)'' and 
                        inserting ``section 223(d)(2)''; and
                    (B) in subsection (e)(1)(E), by striking ``section 
                223(d)'' and inserting ``section 223(c)''.
            (13) Section 6693(a)(2)(C) of such Code is amended by 
        striking ``section 223(h)'' and inserting ``section 223(g)''.
    (h) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.

SEC. 1003. HSA ROLLOVER TO MEDICARE ADVANTAGE MSA.

    (a) In General.--Section 138(b)(2) of the Internal Revenue Code of 
1986 is amended by striking ``or'' at the end of subparagraph (A), by 
adding ``or'' at the end of subparagraph (C), and by adding at the end 
the following new subparagraph:
                    ``(C) an HSA rollover contribution described in 
                subsection (d)(5),''.
    (b) HSA Rollover Contribution.--Section 138(c) of such Code is 
amended by adding at the end the following new paragraph:
            ``(5) Rollover contribution.--An amount is described in 
        this paragraph as a rollover contribution if it meets the 
        requirement of subparagraphs (A) and (B).
                    ``(A) In general.--The requirements of this 
                subparagraph are met in the case of an amount paid or 
                distributed from a health savings to the account 
                beneficiary to the extent the amount is received is 
                paid into a Medicare Advantage MSA of such beneficiary 
                not later than the 60th day after the day on which the 
                beneficiary receives the payment or distribution.
                    ``(B) Limitation.--This paragraph shall not apply 
                to any amount described in subparagraph (A) received by 
                an individual from a health savings account if, at any 
                time during the 1-year period ending on the day of such 
                receipt, such individual received any other amount 
                described in subparagraph (A) from a health savings 
                account which was not includible in the individual's 
                gross income because of the application of section 
                223(e)(5)(A).''.
    (c) Conforming Amendment.--Section 223(e)(5)(A) of such Code, as 
amended by section 1002, is amended by inserting ``or Medicare 
Advantage MSA'' after ``into a health savings account''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2018.

SEC. 1004. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENT FEES AS 
              MEDICAL EXPENSE.

    (a) In General.--Section 223(c)(2)(C) of the Internal Revenue Code 
of 1986, as amended by the preceding provisions of this title, is 
amended by striking ``or'' at the end of clause (iii), by striking the 
period at the end of clause (iv) and inserting ``, or'', and by adding 
at the end the following new clause:
    ``(v) any direct primary care service arrangement.''.
    (b) Direct Primary Care Service Arrangement.--Section 223(c) of 
such Code, as amended by the preceding provisions of this title, is 
amended by redesignating paragraph (4) as paragraph (5) and by 
inserting after paragraph (3) the following new paragraph:
            ``(4) Direct primary care service arrangement.--For 
        purposes of this paragraph--
                    ``(A) In general.--The term `direct primary care 
                service arrangement' means, with respect to any 
                individual, an arrangement under which such individual 
                is provided medical care (as defined in section 213(d)) 
                consisting solely of primary care services (as defined 
                in section 1833(x)(2)(B) of the Social Security Act) 
                provided by primary care practitioners (as defined in 
                section 1833(x)(2)(A) of the Social Security Act, 
                determined without regard to clause (ii) thereof), if 
                the sole compensation for such care is a fixed periodic 
                fee.
                    ``(B) Limitation.--With respect to any individual 
                for any month, such term shall not include any 
                arrangement if the aggregate fees for all direct 
                primary care service arrangements (determined without 
                regard to this subclause) with respect to such 
                individual for such month exceed $150 (twice such 
                dollar amount in the case of an individual with any 
                direct primary care service arrangement (as so 
                determined) that covers more than one individual).
                    ``(C) Certain services specifically excluded from 
                treatment as primary care services.--For purposes of 
                this paragraph, the term `primary care services' shall 
                not include--
                            ``(i) procedures that require the use of 
                        general anesthesia,
                            ``(ii) prescription drugs (other than 
                        vaccines), and
                            ``(iii) laboratory services not typically 
                        administered in an ambulatory primary care 
                        setting.
                The Secretary, after consultation with the Secretary of 
                Health and Human Services, shall issue regulations or 
                other guidance regarding the application of this 
                subparagraph.''.
    (c) Inflation Adjustment.--Section 223(g)(1) of such Code is 
amended--
            (1) by striking ``and (c)(2)(A)'' and inserting ``, 
        (c)(2)(A), and (c)(4)(B)'', and
            (2) in subparagraph (B), by striking ``clause (ii)'' and 
        inserting ``clauses (ii) and (iii)'' in clause (i), by striking 
        ``and'' at the end of clause (i), by striking the period at the 
        end of clause (ii) and inserting ``, and'', and by inserting 
        after clause (ii) the following new clause:
                            ``(iii) in the case of the dollar amount in 
                        subsection (c)(4)(B) for taxable years 
                        beginning in calendar years after 2019, 
                        `calendar year 2018'.''.
    (d) Reporting of Direct Primary Care Service Arrangement Fees on W-
2.--Section 6051(a) of such Code is amended by striking ``and'' at the 
end of paragraph (16), by striking the period at the end of paragraph 
(17) and inserting ``, and'', and by inserting after paragraph (17) the 
following new paragraph:
            ``(18) in the case of a direct primary care service 
        arrangement (as defined in section 223(c)(4)) which is provided 
        in connection with employment, the aggregate fees for such 
        arrangement for such employee.''.
    (e) Effective Date.--The amendments made by this subsection shall 
apply to months beginning after December 31, 2018, in taxable years 
ending after such date.

SEC. 1005. ALLOWING CERTAIN INDIVIDUALS WITH ALTERNATIVE HEALTH 
              COVERAGE TO CHOOSE TO OPT OUT OF THE MEDICARE PART A 
              BENEFIT.

    (a) In General.--Any individual described in subsection (c) who is 
otherwise entitled to benefits under part A of title XVIII of the 
Social Security Act may elect (in such form and manner as may be 
specified by the Commissioner of Social Security, in consultation with 
the Secretary of Health and Human Services) to opt out of such 
entitlement. Notwithstanding any other provision of law, in the case of 
an individual who makes such an election, such individual--
            (1) may (in such form and manner as may be specified by the 
        Commissioner, in consultation with the Secretary) subsequently 
        choose to end such election and opt back into such entitlement 
        (in accordance with a process determined by the Commissioner, 
        in consultation with the Secretary) without, subject to 
        subsection (b), being subject to any penalty;
            (2) shall not be required to opt out of benefits under 
        title II of such Act as a condition for making such election; 
        and
            (3) shall not be required to repay any amount paid under 
        such part A for items and services furnished prior to making 
        such election.
    (b) Notification of Termination of Qualifying Alternative Health 
Coverage Required.--
            (1) Notification.--In the case of an individual who makes 
        an election under subsection (a) and whose enrollment in 
        qualifying alternative health coverage is subsequently 
        terminated, such individual shall notify the Secretary of 
        Health and Human Services of such termination not later than 60 
        days after the date of such termination.
            (2) Late enrollment penalty.--If an individual required to 
        notify the Secretary under paragraph (1) fails to provide such 
        notification within the period specified under such paragraph 
        and subsequently chooses to end the election made by such 
        individual under subsection (a) and opt back into benefits 
        under part A of title XVIII of the Social Security Act, such 
        individual shall be subject to a late enrollment penalty (as 
        determined by the Secretary) in a manner and amount similar to 
        an individual enrolled under such part A pursuant to section 
        1818 of such Act (42 U.S.C. 1395i-2).
    (c) Individual Described.--
            (1) In general.--For purposes of this section, an 
        individual described in this subsection is an individual who 
        demonstrates (in accordance with a process determined by the 
        Commissioner, in consultation with the Secretary) that the 
        individual is enrolled under qualifying alternative health 
        coverage.
            (2) Qualifying alternative health coverage.--For purposes 
        of this section, the term ``qualifying alternative health 
        coverage'' includes a group health plan or health insurance 
        coverage offered in the group or individual market (as such 
        terms are defined in section 2791 of the Public Health Service 
        Act (42 U.S.C. 300gg-91), or other health coverage specified by 
        the Commissioner, in consultation with the Secretary, that 
        provides at least benefits comparable to benefits provided 
        under part A of title XVIII of the Social Security Act.

                                TITLE XI

                  Subtitle A--Choices in Education Act

SEC. 1101. SHORT TITLE.

    This subtitle may be cited as the ``Choices in Education Act of 
2019''.

SEC. 1102. REPEAL OF ELEMENTARY AND SECONDARY EDUCATION ACT AND 
              LIMITATION ON SECRETARIAL AUTHORITY.

    (a) Repeal.--The Elementary and Secondary Education Act of 1965 (20 
U.S.C. 6301 et seq.) is repealed.
    (b) Limitation on Secretarial Authority.--The authority of the 
Secretary under this title is limited to evaluating State applications 
under section 1104 and making payments to States under section 1103. 
The Secretary shall not impose any further requirements on States with 
respect to elementary and secondary education beyond the requirements 
of this title.

SEC. 1103. BLOCK GRANTS TO STATES.

    (a) Grants to States.--From amounts appropriated to carry out this 
title for a fiscal year, the Secretary shall award grants (from 
allotments made under subsection (b)) to qualified States to enable 
such States to carry out an education voucher program under section 
1105.
    (b) Allotment.--From amounts described in subsection (a) for a 
fiscal year, the Secretary shall allot to each qualified State for that 
fiscal year an amount that bears the same ratio to those amounts as the 
number of eligible children in the qualified State (as determined by 
the Secretary on the basis of the most recent satisfactory data) bears 
to the number of all eligible children in all States in such school 
year.
    (c) Reallotment.--If a State does not receive funds under 
subsection (b) for a fiscal year, the Secretary shall allot the 
remainder of such funds to each qualified State in an amount that bears 
the same ratio to such remainder for such year as the amount received 
under subsection (b) by such qualified State bears to the amount 
received under such subsection for such year by all qualified States.
    (d) Deficit Reduction.--Any amounts remaining after allotments are 
made under subsection (c) for a fiscal year shall not be available for 
any purpose other than deficit reduction.

SEC. 1104. APPLICATION.

    (a) Application.--To be eligible to receive a grant under this 
title, a State shall submit an application to the Secretary that 
includes assurances that the State will--
            (1) comply with the requirements of section 1105; and
            (2) make it lawful for parents of an eligible child to 
        elect--
                    (A) to enroll their child in any public or private 
                elementary or secondary school in the State; or
                    (B) to home-school their child.
    (b) Approval.--Not later than 30 days after receiving an 
application from a State that meets the requirements of subsection (a), 
the Secretary shall approve such application.

SEC. 1105. EDUCATION VOUCHER PROGRAM REQUIREMENTS.

    (a) Education Voucher Program.--
            (1) In general.--The State shall distribute funds received 
        under this title among the local educational agencies in the 
        State based on the number of eligible children enrolled in the 
        public schools operated by each local educational agency and 
        the number of eligible children within each local educational 
        agency's geographical area whose parents elect to send their 
        child to a private school or to home-school their child.
            (2) Sense of congress.--It is the sense of Congress that 
        States should distribute non-Federal funds for elementary and 
        secondary education in a manner that promotes competition and 
        choices in education.
    (b) Identification of Eligible Children; Allocation and 
Distribution of Funds.--
            (1) Identification of eligible children.--
                    (A) LEA identification.--On an annual basis, on a 
                date to be determined by the Secretary, each local 
                educational agency shall inform the State educational 
                agency of--
                            (i) the number of eligible children 
                        enrolled in public schools served by the local 
                        educational agency; and
                            (ii) the number of eligible children within 
                        each local educational agency's geographical 
                        area whose parents elect--
                                    (I) to send their child to a 
                                private school; or
                                    (II) to home-school their child.
                    (B) State identification.--On an annual basis, on a 
                date to be determined by the Secretary, each State 
                educational agency shall inform the Secretary of the 
                total number of children identified by all local 
                educational agencies in the State under subparagraph 
                (A).
            (2) Amount of payment.--
                    (A) In general.--Subject to subparagraph (B), the 
                amount of payment for each eligible child in a State 
                shall be equal to--
                            (i) the total amount allotted to the State 
                        under this title; divided by
                            (ii) the total number of eligible children 
                        in the State identified under paragraph (1).
                    (B) Limitations.--
                            (i) In the case of a payment made to the 
                        parent of an eligible child who elects to 
                        attend a private school, the amount of the 
                        payment described in subparagraph (A) for each 
                        eligible child shall not exceed the cost for 
                        tuition, fees, and transportation for the 
                        eligible child to attend the private school.
                            (ii) In the case of a payment made to a 
                        parent of an eligible child who elects to home-
                        school such child, the amount of the payment 
                        described in subparagraph (A) for each eligible 
                        child shall not exceed the cost of home-
                        schooling the child.
            (3) Allocation to local educational agencies.--Based on the 
        identification of eligible children in paragraph (1), the State 
        educational agency shall provide to a local educational agency 
        an amount equal to the product of--
                    (A) the amount available for each eligible child in 
                the State, as determined in paragraph (2); multiplied 
                by
                    (B) the number of eligible children identified by 
                the local educational agency under paragraph (1)(A).
            (4) Distribution to schools.--From amounts allocated under 
        paragraph (3), each local educational agency that receives 
        funds under such paragraph shall distribute a portion of such 
        funds to the public schools served by the local educational 
        agency, which amount shall--
                    (A) be based on the number of eligible children 
                enrolled in such schools and included in the count 
                submitted under paragraph (1)(A); and
                    (B) be distributed in a manner that would, in the 
                absence of such Federal funds, supplement the funds 
                made available from non-Federal resources for the 
                education of eligible children, and not to supplant 
                such funds.
            (5) Distribution to parents.--
                    (A) In general.--From the amounts allocated under 
                paragraph (3), each local educational agency that 
                receives funds under such paragraph shall distribute a 
                portion of such funds, in an amount equal to the amount 
                described in paragraph (2), to the parents of each 
                eligible child within the local educational agency's 
                geographical area who elect to send their child to a 
                private school or to home-school their child (as the 
                case may be) and whose child is included in the count 
                of such eligible children under paragraph (1)(A), which 
                amount shall be distributed in a manner so as to ensure 
                that such payments will be used for appropriate 
                educational expenses.
                    (B) Reservation.--A local educational agency 
                described in this paragraph may reserve not more than 1 
                percent of the funds available for distribution under 
                subparagraph (A) to pay administrative costs associated 
                with carrying out the activities described in such 
                subparagraph.
    (c) Rule of Construction.--Payments to parents under subsection 
(b)(5) shall be considered assistance to the eligible child and shall 
not be considered assistance to the school that enrolls the eligible 
child. The amount of any payment under this section shall not be 
treated as income of the child or his or her parents for purposes of 
Federal tax laws or for determining eligibility for any other Federal 
program.

SEC. 1106. DEFINITIONS.

    In this title:
            (1) Eligible child.--The term ``eligible child'' means a 
        child aged 5 to 17, inclusive.
            (2) Parent.--The term ``parent'' includes a legal guardian 
        or other person standing in loco parentis (such as a 
        grandparent or stepparent with whom the child lives, or a 
        person who is legally responsible for the child's welfare).
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of Education.
            (4) State.--The term ``State'' means each of the 50 States 
        and the District of Columbia.
            (5) Qualified state.--The term ``qualified State'' means a 
        State that has an application approved by the Secretary under 
        section 1104.

                     Subtitle B--No Hungry Kids Act

SEC. 1121. SHORT TITLE.

    This subtitle may be cited as the ``No Hungry Kids Act''.

SEC. 1122. REPEAL OF RULE.

    The rule prescribed by the Food and Nutrition Service of the 
Department of Agriculture relating to nutrition standards in the 
national school lunch and school breakfast programs published on 
January 26, 2012 (77 Fed. Reg. 4088 et seq.), and revising parts 210 
and 220 of title 7, Code of Federal Regulations, shall have no force or 
effect.

SEC. 1123. LIMITS ON CERTAIN NUTRITIONAL REQUIREMENTS.

    Section 9(a)(1)(A)(i) of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1758(a)(1)(A)(i)) is amended by inserting before 
the semicolon the following: ``, to establish a calorie maximum for 
individual school lunches, or to prohibit a child from eating a lunch 
provided by the child's parent or legal guardian''.

              TITLE XII--RELIGIOUS WORKER VISA RECIPROCITY

SEC. 1201. SHORT TITLE.

    This title may be cited as the ``Religious Worker Visa Reciprocity 
Act of 2020''.

SEC. 1202. REQUIRING RECIPROCAL IMMIGRATION TREATMENT.

    Section 204(a)(1)(G) of the Immigration and Nationality Act (8 
U.S.C. 1154(a)(1)(G)) is amended by adding at the end the following:
    ``(iii) Beginning on October 1, 2017, no petition may be approved 
for classification of an alien as a special immigrant under section 
101(a)(27)(C) if the Secretary of Homeland Security has determined that 
the country of the alien's nationality--
            ``(I) is identified as a `Country of Particular Concern' or 
        a country where religious freedom is of significant interest in 
        the 2018 International Religious Freedom Report; or
            ``(II) does not extend reciprocal immigration treatment to 
        nationals of the United States who are seeking resident status 
        in order to work in a religious vocation or occupation.''.

                TITLE XIII--TERMINATION OF EB-5 PROGRAM

SEC. 1301. TERMINATION OF EB-5 PROGRAM.

    (a) Repeal of Provisions.--Effective on the date of the enactment 
of this Act, the following provisions are repealed:
            (1) Section 203(b)(5) of the Immigration and Nationality 
        Act (8 U.S.C. 1153(b)(5)).
            (2) Section 204(a)(1)(H) of the Immigration and Nationality 
        Act (8 U.S.C. 1154(a)(1)(H)).
            (3) Section 216A of the Immigration and Nationality Act (8 
        U.S.C. 1186b).
            (4) Section 610 of the Departments of Commerce, Justice, 
        and State, the Judiciary, and Related Agencies Appropriations 
        Act, 1993 (8 U.S.C. 1153 note).
    (b) Applicability.--Beginning on the date of the enactment of this 
Act, the Secretary of Homeland Security--
            (1) shall cease to accept petitions and applications under 
        any authority repealed under subsection (a); and
            (2) shall dismiss all pending petitions and applications 
        described in paragraph (1).

                    TITLE XIV--EXPATRIATE TERRORIST

SEC. 1401. SHORT TITLE.

    This title may be cited as the ``Expatriate Terrorist Act''.

SEC. 1402. LOSS OF NATIONALITY DUE TO SUPPORT OF TERRORISM.

    Section 349(a) of the Immigration and Nationality Act (8 U.S.C. 
1481(a)) is amended to read as follows:
    ``(a) In General.--A person who is a national of the United States 
whether by birth or naturalization, shall lose his or her nationality 
by voluntarily performing any of the following acts with the intention 
of relinquishing United States nationality:
            ``(1) Obtaining naturalization in a foreign state upon his 
        or her own application or upon an application filed by a duly 
        authorized agent, after having attained 18 years of age.
            ``(2) Taking an oath or making an affirmation or other 
        formal declaration of allegiance to a foreign state, a 
        political subdivision thereof, or a foreign terrorist 
        organization designated under section 219, after having 
        attained 18 years of age.
            ``(3) Entering, or serving in, the armed forces of a 
        foreign state or a foreign terrorist organization designated 
        under section 219 if--
                    ``(A) such armed forces are engaged in hostilities 
                against the United States; or
                    ``(B) such persons serve as a commissioned or 
                noncommissioned officer.
            ``(4) Becoming a member of, or providing training or 
        material assistance to, any foreign terrorist organization 
        designated under section 219.
            ``(5) Accepting, serving in, or performing the duties of 
        any office, post, or employment under the government of a 
        foreign state, a political subdivision thereof, or a foreign 
        terrorist organization designated under section 219 if--
                    ``(A) the person knowingly has or acquires the 
                nationality of such foreign state; or
                    ``(B) an oath, affirmation, or declaration of 
                allegiance to the foreign state, political subdivision, 
                or designated foreign terrorist organization is 
                required for such office, post, or employment.
            ``(6) Making a formal renunciation of United States 
        nationality before a diplomatic or consular officer of the 
        United States in a foreign state, in such form as may be 
        prescribed by the Secretary of State.
            ``(7) Making in the United States a formal written 
        renunciation of nationality in such form as may be prescribed 
        by, and before such officer as may be designated by, the 
        Attorney General, whenever the United States shall be in a 
        state of war and the Attorney General shall approve such 
        renunciation as not contrary to the interests of national 
        defense.
            ``(8)(A) Committing any act of treason against, or 
        attempting by force to overthrow, or bearing arms against, the 
        United States;
            ``(B) violating or conspiring to violate any of the 
        provisions of section 2383 of title 18, United States Code;
            ``(C) willfully performing any act in violation of section 
        2385 of title 18, United States Code; or
            ``(D) violating section 2384 of such title by engaging in a 
        conspiracy to overthrow, put down, or to destroy by force the 
        Government of the United States, or to levy war against them,
        if and when such person is convicted thereof by a court martial 
        or by a court of competent jurisdiction.''.

SEC. 1403. REVOCATION OR DENIAL OF PASSPORTS AND PASSPORT CARDS TO 
              INDIVIDUALS WHO ARE MEMBERS OF FOREIGN TERRORIST 
              ORGANIZATIONS.

    The Act entitled ``An Act to regulate the issue and validity of 
passports, and for other purposes'', approved July 3, 1926 (22 U.S.C. 
211a et seq.), which is commonly known as the ``Passport Act of 1926'', 
is amended by adding at the end the following:

``SEC. 4. AUTHORITY TO DENY OR REVOKE PASSPORT AND PASSPORT CARD.

    ``(a) Ineligibility.--
            ``(1) Issuance.--The Secretary of State shall not issue a 
        passport or passport card to any individual whom the Secretary 
        has determined is a member, or is attempting to become a 
        member, of an organization the Secretary has designated as a 
        foreign terrorist organization pursuant to section 219 of the 
        Immigration and Nationality Act (8 U.S.C. 1189).
            ``(2) Revocation.--The Secretary of State shall revoke a 
        passport or passport card previously issued to any individual 
        described in paragraph (1).
    ``(b) Right of Review.--Any person who, in accordance with this 
section, is denied issuance of a passport or passport card by the 
Secretary of State, or whose passport or passport card is revoked or 
otherwise restricted by the Secretary of State, may request a due 
process hearing not later than 60 days after receiving such notice of 
the nonissuance, revocation, or restriction.''.

                TITLE XV--SILENCERS HELP US SAVE HEARING

SEC. 1501. SHORT TITLE.

    This title may be cited as the ``Silencers Help Us Save Hearing 
Act'' or the ``SHUSH Act''.

SEC. 1502. EQUAL TREATMENT OF SILENCERS AND FIREARMS.

    (a) In General.--Section 5845(a) of the Internal Revenue Code of 
1986 is amended by striking ``(7) any silencer'' and all that follows 
through ``; and (8)'' and inserting ``; and (7)''.
    (b) Effective Date.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendment made by this section shall take 
        effect on the date of the enactment of this Act.
            (2) Transfers.--In the case of the tax imposed by section 
        5811 of such Code, the amendment made by this section shall 
        apply with respect to transfers after October 22, 2015.

SEC. 1503. TREATMENT OF CERTAIN SILENCERS.

    Section 5841 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following:
    ``(f) Firearm Silencers.--A person acquiring or possessing a 
firearm silencer in accordance with Chapter 44 of title 18, United 
States Code, shall be treated as meeting any registration and licensing 
requirements of the National Firearms Act (as in effect on the day 
before the date of the enactment of this subsection) with respect to 
such silencer.''.

SEC. 1504. PREEMPTION OF CERTAIN STATE LAWS IN RELATION TO FIREARM 
              SILENCERS.

    Section 927 of title 18, United States Code, is amended by adding 
at the end the following: ``Notwithstanding the preceding sentence, a 
law of a State or a political subdivision of a State that, as a 
condition of lawfully making, transferring, using, possessing, or 
transporting a firearm silencer in or affecting interstate or foreign 
commerce, imposes a tax on any such conduct, or a marking, 
recordkeeping or registration requirement with respect to the firearm 
silencer, shall have no force or effect.''.

SEC. 1505. SILENCERS AND MUFFLERS NOT TO BE FEDERALLY REGULATED.

    (a) Definitions.--Section 921(a) of title 18, United States Code, 
is amended--
            (1) in paragraph (3), by striking ``(C) any firearm muffler 
        or firearm silencer; or (D)'' and inserting ``or (C)''; and
            (2) by striking paragraph (24).
    (b) Penalties.--Section 924 of such title is amended--
            (1) in subsection (c)(1)--
                    (A) in paragraph (1)(B)(ii) by striking ``, or is 
                equipped with a firearm silencer or firearm muffler''; 
                and
                    (B) in paragraph (1)(C), by striking ``or is 
                equipped with a firearm silencer or firearm muffler,''; 
                and
            (2) in subsection (o), by striking ``or is equipped with a 
        firearm silencer or muffler,''.
    (c) Carrying of Concealed Firearms by Qualified Law Enforcement 
Officers.--Section 926B(e)(3) of such title is amended--
            (1) in subparagraph (A), by adding ``and'' at the end;
            (2) by striking subparagraph (B); and
            (3) by redesignating subparagraph (C) as subparagraph (B).
    (d) Carrying of Concealed Firearms by Qualified Retired Law 
Enforcement Officers.--Section 926C(e)(1)(C) of such title is amended--
            (1) in clause (i), by adding ``and'' at the end; and
            (2) by striking clause (ii).

                    TITLE XVI--PROTECT AMERICAN IPR

SEC. 1601. SHORT TITLE.

    This title may be cited as the ``Protect American IPR Act''.

SEC. 1602. STUDY AND REPORT ON VIOLATIONS OF UNITED STATES INTELLECTUAL 
              PROPERTY RIGHTS IN CHINA OR BY CHINESE PERSONS.

    (a) Study.--The United States Trade Representative, in consultation 
with the United States International Trade Commission, shall conduct an 
annual study to determine the estimated annual loss of revenue to 
holders of United States intellectual property rights as a result of 
direct or indirect violations of such intellectual property rights in 
the People's Republic of China or by any Chinese person, including 
governmental entities of China, in the preceding calendar year.
    (b) Report.--Not later than 120 days after the date of the 
enactment of this Act, and annually thereafter, the United States Trade 
Representative shall submit to Congress a report that contains the 
results of the study conducted pursuant to subsection (a).

SEC. 1603. IMPOSITION OF DUTIES ON MERCHANDISE FROM CHINA AND 
              DISTRIBUTION OF PROCEEDS OF SUCH DUTIES TO HOLDERS OF 
              CERTAIN UNITED STATES INTELLECTUAL PROPERTY RIGHTS.

    Notwithstanding any other provision of law, the President, acting 
through the United States Trade Representative, shall impose duties on 
merchandise originating from China in an amount equivalent to--
            (1) the estimated total loss of revenue to holders of 
        United States intellectual property rights as a result of 
        violations of such intellectual property rights in China during 
        the previous calendar year, as determined by the study 
        conducted pursuant to section 1602(a), reduced by
            (2) the total amount of any tariffs collected, pursuant to 
        section 301 of the Trade Act of 1974 (19 U.S.C. 2411) or any 
        other provision of law authorizing the President to act to 
        safeguard intellectual property rights, with respect to such 
        violations in such previous calendar year.

SEC. 1604. COMPENSATION FOR LOSSES BORNE BY HOLDERS OF UNITED STATES 
              INTELLECTUAL PROPERTY RIGHTS.

    (a) Establishment of Trust Fund.--There is established in the 
Treasury of the United States a trust fund, to be known as the 
``American IPR Trust Fund'' (in this section referred to as the ``Trust 
Fund''), consisting of such amounts as may be deposited to the Trust 
Fund pursuant to subsection (b) to be used, in accordance with 
subsection (c), for the purpose of compensating the injury to holders 
of United States intellectual property rights resulting from violations 
of such intellectual property rights in China or by any Chinese person, 
including governmental entities of China.
    (b) Funding.--The Commissioner of U.S. Customs and Border Patrol 
shall deposit into the Trust Fund any amounts collected from duties 
imposed pursuant to section 1603, which shall remain available until 
expended for the purpose described in subsection (a).
    (c) Distribution of Funds.--
            (1) In general.--From amounts in the Trust Fund, the 
        Commissioner of U.S. Customs and Border Patrol shall make 
        payments annually to each person the Commissioner determines, 
        with respect to the preceding calendar year--
                    (A) was--
                            (i) if an individual, a citizen or legal 
                        permanent resident of the United States; or
                            (ii) if an entity, organized under the laws 
                        of the United States or any subdivision of the 
                        United States;
                    (B) held the rights to intellectual property under 
                the laws of the United States; and
                    (C) can establish quantifiable losses resulting 
                from the violation, directly or indirectly, of such 
                rights in China or by any Chinese person, including 
                governmental entities of China, during such year.
            (2) Maximum payment.--The Commissioner may not make a 
        payment under this subsection to any person for any year in an 
        amount that is greater than the amount of the loss described in 
        paragraph (1)(C) established with respect to such person in 
        such year.
    (d) Consultation.--The Commissioner shall consult with the United 
States Trade Representative and the Secretary of Commerce in issuing 
such regulations as may be necessary to carry out this title.

                         TITLE XVII--SUNSET ACT

SEC. 1701. SHORT TITLE.

    This title may be cited as the ``Sunset Act of 2020''.

SEC. 1702. CONGRESSIONAL REVIEW OF AGENCY RULEMAKING.

    Chapter 8 of title 5, United States Code, is amended to read as 
follows:

         ``CHAPTER 8--CONGRESSIONAL REVIEW OF AGENCY RULEMAKING

``801. Congressional review.
``802. Congressional approval procedure for rules.
``803. Definitions.
``804. Judicial review.
``805. Exemption for monetary policy.
``806. Review of rules currently in effect.
``807. Sunset for rules.
``Sec. 801. Congressional review
    ``(a)(1)(A) Beginning on the date that is 3 months after the date 
of enactment of this section and every 3 months thereafter, each agency 
shall submit to each House of the Congress and to the Comptroller 
General a report including each rule made by that agency during that 3-
month period, containing--
            ``(i) a copy of each such rule;
            ``(ii) a concise general statement relating to the rule;
            ``(iii) a list of any other related regulatory actions 
        intended to implement the same statutory provision or 
        regulatory objective as well as the individual and aggregate 
        economic effects of those actions; and
            ``(iv) the proposed effective date of the rule.
    ``(B) No rule may take effect before the submission of a report 
under subparagraph (A) that includes that rule.
    ``(C) On the date of the submission of the report under 
subparagraph (A), the Federal agency promulgating each rule included in 
the report shall submit to the Comptroller General and make available 
to each House of Congress--
            ``(i) a complete copy of the cost-benefit analysis of the 
        rule, if any;
            ``(ii) the agency's actions pursuant to title 5 of the 
        United States Code, sections 603, 604, 605, 607, and 609;
            ``(iii) the agency's actions pursuant to title 2 of the 
        United States Code, sections 1532, 1533, 1534, and 1535; and
            ``(iv) any other relevant information or requirements under 
        any other Act and any relevant Executive orders.
    ``(D) Upon receipt of a report submitted under subparagraph (A), 
each House shall provide copies of the report to the chairman and 
ranking member of each standing committee with jurisdiction under the 
rules of the House of Representatives or the Senate to report a bill to 
amend the provision of law under which each rule included in the report 
is issued.
    ``(2)(A) The Comptroller General shall provide a report on each 
rule to the committees of jurisdiction by the end of 15 calendar days 
after the submission or publication date as provided in section 
802(b)(2). The report of the Comptroller General shall include an 
assessment of the agency's compliance with procedural steps required by 
paragraph (1)(C).
    ``(B) Federal agencies shall cooperate with the Comptroller General 
by providing information relevant to the Comptroller General's report 
under subparagraph (A).
    ``(3) A rule included in a report submitted under paragraph (1) 
shall take effect upon enactment of a joint resolution of approval 
described in section 802 or as provided for in the rule following 
enactment of a joint resolution of approval described in section 802, 
whichever is later.
    ``(4) If a joint resolution of approval relating to a rule is not 
enacted within the period provided in subsection (b)(2), then a joint 
resolution of approval relating to the same rule may not be considered 
under this chapter in the same Congress by either the House of 
Representatives or the Senate.
    ``(b)(1) A rule shall not take effect unless the Congress enacts a 
joint resolution of approval described under section 802.
    ``(2) If a joint resolution described in subsection (a) is not 
enacted into law by the end of 70 session days or legislative days, as 
applicable, beginning on the date on which the report referred to in 
section 801(a)(1)(A) is received by Congress (excluding days either 
House of Congress is adjourned for more than 3 days during a session of 
Congress), then each rule described in that resolution shall be deemed 
not to be approved and such rule shall not take effect.
    ``(3) Such a rule may not be reissued in substantially the same 
form, and a new rule that is substantially the same as such a rule may 
not be issued, unless the reissued or new rule is specifically 
authorized by a law enacted after the date described in this 
subsection.
    ``(c)(1) Notwithstanding any other provision of this section 
(except subject to paragraph (3)), a rule may take effect for one 90-
calendar-day period if the President makes a determination under 
paragraph (2) and submits written notice of such determination to the 
Congress.
    ``(2) Paragraph (1) applies to a determination made by the 
President by Executive order that the rule should take effect because 
such rule is--
            ``(A) necessary because of an imminent threat to health or 
        safety or other emergency;
            ``(B) necessary for the enforcement of criminal laws;
            ``(C) necessary for national security; or
            ``(D) issued pursuant to any statute implementing an 
        international trade agreement.
    ``(3) An exercise by the President of the authority under this 
subsection shall have no effect on the procedures under section 802.
    ``(d)(1) In addition to the opportunity for review otherwise 
provided under this chapter, in the case of any rule included in a 
report submitted in accordance with subsection (a)(1)(A) during the 
period beginning on the date occurring--
            ``(A) in the case of the Senate, 60 session days, or
            ``(B) in the case of the House of Representatives, 60 
        legislative days,
before the date the Congress is scheduled to adjourn a session of 
Congress through the date on which the same or succeeding Congress 
first convenes its next session, section 802 shall apply to such rule 
in the succeeding session of Congress.
    ``(2)(A) In applying section 802 for purposes of such additional 
review, a rule described under paragraph (1) shall be treated as 
though--
            ``(i) such rule were published in the Federal Register on--
                    ``(I) in the case of the Senate, the 15th session 
                day, or
                    ``(II) in the case of the House of Representatives, 
                the 15th legislative day,
        after the succeeding session of Congress first convenes; and
            ``(ii) a report on such rule were submitted to Congress 
        under subsection (a)(1) on such date.
    ``(B) Nothing in this paragraph shall be construed to affect the 
requirement under subsection (a)(1) that a report shall be submitted to 
Congress before a rule can take effect.
    ``(3) A rule described under paragraph (1) shall take effect as 
otherwise provided by law (including other subsections of this 
section).
``Sec. 802. Congressional approval procedure for rules
    ``(a) For purposes of this section, the term `joint resolution' 
means only a joint resolution introduced on or after the date on which 
the report referred to in section 801(a)(1)(A) is received by Congress 
(excluding days either House of Congress is adjourned for more than 3 
days during a session of Congress), the matter after the resolving 
clause of which is as follows: `That Congress approves the rules 
submitted by the __ relating to __.' (The blank spaces being 
appropriately filled in).
            ``(1) In the House, the majority leader of the House of 
        Representatives (or his designee) and the minority leader of 
        the House of Representatives (or his designee) shall introduce 
        such joint resolution described in subsection (a) (by request), 
        within 3 legislative days after Congress receives the report 
        referred to in section 801(a)(1)(A).
            ``(2) In the Senate, the majority leader of the Senate (or 
        his designee) and the minority leader of the Senate (or his 
        designee) shall introduce such joint resolution described in 
        subsection (a) (by request), within 3 session days after 
        Congress receives the report referred to in section 
        801(a)(1)(A).
    ``(b)(1) A joint resolution described in subsection (a) shall be 
referred to the committees in each House of Congress with jurisdiction 
under the rules of the House of Representatives or the Senate to report 
a bill to amend the provision of law under which the rule is issued.
    ``(2) For purposes of this section, the term `submission date' 
means the date on which the Congress receives the report submitted 
under section 801(a)(1).
    ``(c) In the Senate, if the committee or committees to which a 
joint resolution described in subsection (a) has been referred have not 
reported it at the end of 15 session days after its introduction, such 
committee or committees shall be automatically discharged from further 
consideration of the resolution and it shall be placed on the calendar. 
A vote on final passage of the resolution shall be taken on or before 
the close of the 15th session day after the resolution is reported by 
the committee or committees to which it was referred, or after such 
committee or committees have been discharged from further consideration 
of the resolution.
    ``(d)(1) In the Senate, when the committee or committees to which a 
joint resolution is referred have reported, or when a committee or 
committees are discharged (under subsection (c)) from further 
consideration of a joint resolution described in subsection (a), it is 
at any time thereafter in order (even though a previous motion to the 
same effect has been disagreed to) for a motion to proceed to the 
consideration of the joint resolution, and all points of order against 
the joint resolution (and against consideration of the joint 
resolution) are waived. The motion is not subject to amendment, or to a 
motion to postpone, or to a motion to proceed to the consideration of 
other business. A motion to reconsider the vote by which the motion is 
agreed to or disagreed to shall not be in order. If a motion to proceed 
to the consideration of the joint resolution is agreed to, the joint 
resolution shall remain the unfinished business of the Senate until 
disposed of.
    ``(2) In the Senate, debate on the joint resolution, and on all 
debatable motions and appeals in connection therewith, shall be limited 
to not more than 2 hours, which shall be divided equally between those 
favoring and those opposing the joint resolution. A motion to further 
limit debate is in order and not debatable. It shall be in order to 
consider any amendment that provides for specific conditions on which 
the approval of a particular rule included in the joint resolution is 
contingent.
    ``(3) In the Senate, immediately following the conclusion of the 
debate on a joint resolution described in subsection (a), and a single 
quorum call at the conclusion of the debate if requested in accordance 
with the rules of the Senate, the vote on final passage of the joint 
resolution shall occur.
    ``(4) Appeals from the decisions of the Chair relating to the 
application of the rules of the Senate to the procedure relating to a 
joint resolution described in subsection (a) shall be decided without 
debate.
    ``(e)(1) In the House of Representatives, if the committee or 
committees to which a joint resolution described in subsection (a) has 
been referred have not reported it at the end of 15 legislative days 
after its introduction, such committee or committees shall be 
automatically discharged from further consideration of the resolution 
and it shall be placed on the appropriate calendar. A vote on final 
passage of the resolution shall be taken on or before the close of the 
15th legislative day after the resolution is reported by the committee 
or committees to which it was referred, or after such committee or 
committees have been discharged from further consideration of the 
resolution.
    ``(2)(A) A motion in the House of Representatives to proceed to the 
consideration of a resolution shall be privileged and not debatable. An 
amendment to the motion shall not be in order, nor shall it be in order 
to move to reconsider the vote by which the motion is agreed to or 
disagreed to.
    ``(B) Debate in the House of Representatives on a resolution shall 
be limited to not more than two hours, which shall be divided equally 
between those favoring and those opposing the resolution. A motion to 
further limit debate shall not be debatable. Amendments to the 
resolution shall be in order. No motion to recommit the resolution 
shall be in order. It shall be in order to consider any amendment that 
provides for specific conditions on which the approval of a particular 
rule included in the joint resolution is contingent.
    ``(C) Motions to postpone, made in the House of Representatives 
with respect to the consideration of a resolution, and motions to 
proceed to the consideration of other business, shall be decided 
without debate.
    ``(D) All appeals from the decisions of the Chair relating to the 
application of the Rules of the House of Representatives to the 
procedure relating to a resolution shall be decided without debate.
    ``(f) If, before the passage by one House of a joint resolution of 
that House described in subsection (a), that House receives from the 
other House a joint resolution described in subsection (a), then the 
following procedures shall apply with respect to a joint resolution 
described in subsection (a) of the House receiving the joint 
resolution--
            ``(1) the procedure in that House shall be the same as if 
        no joint resolution had been received from the other House; but
            ``(2) the vote on final passage shall be on the joint 
        resolution of the other House.
    ``(g) This section is enacted by Congress--
            ``(1) as an exercise of the rulemaking power of the Senate 
        and House of Representatives, respectively, and as such it is 
        deemed a part of the rules of each House, respectively, but 
        applicable only with respect to the procedure to be followed in 
        that House in the case of a joint resolution described in 
        subsection (a), and it supersedes other rules only to the 
        extent that it is inconsistent with such rules; and
            ``(2) with full recognition of the constitutional right of 
        either House to change the rules (so far as relating to the 
        procedure of that House) at any time, in the same manner, and 
        to the same extent as in the case of any other rule of that 
        House.
``Sec. 803. Definitions
    ``For purposes of this chapter--
            ``(1) The term `Federal agency' means any agency as that 
        term is defined in section 551(1).
            ``(2) The term `rule' has the meaning given such term in 
        section 551, except that such term does not include--
                    ``(A) any rule of particular applicability, 
                including a rule that approves or prescribes for the 
                future rates, wages, prices, services, or allowances 
                therefore, corporate or financial structures, 
                reorganizations, mergers, or acquisitions thereof, or 
                accounting practices or disclosures bearing on any of 
                the foregoing;
                    ``(B) any rule relating to agency management or 
                personnel; or
                    ``(C) any rule of agency organization, procedure, 
                or practice that does not substantially affect the 
                rights or obligations of non-agency parties.
``Sec. 804. Judicial review
    ``(a) No determination, finding, action, or omission under this 
chapter shall be subject to judicial review.
    ``(b) Notwithstanding subsection (a), a court may determine whether 
a Federal agency has completed the necessary requirements under this 
chapter for a rule to take effect.
``Sec. 805. Exemption for monetary policy
    ``Nothing in this chapter shall apply to rules that concern 
monetary policy proposed or implemented by the Board of Governors of 
the Federal Reserve System or the Federal Open Market Committee.
``Sec. 806. Review of rules currently in effect
    ``(a) Annual Review.--Beginning on the date that is 6 months after 
the date of enactment of this section and annually thereafter for the 9 
years following, each agency shall designate not less than 10 percent 
of eligible rules made by that agency for review, and shall submit a 
report including each such eligible rule in the same manner as a report 
under section 801(a)(1). Section 801 and section 802 shall apply to 
each such rule, subject to subsection (c) of this section. No eligible 
rule previously designated may be designated again.
    ``(b) Sunset for Eligible Rules Not Extended.--Beginning after the 
date that is 10 years after the date of enactment of this section, if 
Congress has not enacted a joint resolution of approval for that 
eligible rule, that eligible rule shall not continue in effect.
    ``(c) Consolidation; Severability.--In applying sections 801 and 
802 to eligible rules under this section, the following shall apply:
            ``(1) The words `take effect' shall be read as `continue in 
        effect'.
            ``(2) Except as provided in paragraph (3), a single joint 
        resolution of approval shall apply to all eligible rules in a 
        report designated for a year, and the matter after the 
        resolving clause of that joint resolution is as follows: `That 
        Congress approves the rules submitted by the __ for the year 
        __.' (The blank spaces being appropriately filled in).
            ``(3) It shall be in order to consider any amendment that 
        provides for specific conditions on which the approval of a 
        particular eligible rule included in the joint resolution is 
        contingent.
            ``(4) A member of either House may move that a separate 
        joint resolution be required for a specified rule.
    ``(d) Definition.--In this section, the term `eligible rule' means 
a rule that is in effect as of the date of enactment of this section.
``Sec. 807. Sunset for rules
    ``(a) Expiration of Rule.--
            ``(1) In general.--Except as provided in this section, each 
        rule made by an agency shall cease to have effect--
                    ``(A) beginning on the date that is 10 years after 
                the date of enactment of a joint resolution of approval 
                with regard to the rule; or
                    ``(B) if a joint resolution of extension described 
                in subsection (d) has been enacted with regard to the 
                rule, beginning on the date that is 10 years after the 
                date of enactment of the most recently enacted such 
                joint resolution.
            ``(2) Reissuance of the rule prohibited.--The rule may not 
        be reissued in substantially the same form, and a new rule that 
        is substantially the same as such a rule may not be issued, 
        unless the reissued or new rule is specifically authorized by a 
        law enacted after the date described in this subsection (a).
    ``(b) Report by Agency.--Not later than 180 days before the date 
described in subsection (a), the agency shall submit a report similar 
to the report described in section 801(a)(1)(A) to each House of 
Congress and to the Comptroller General, except that instead of the 
proposed effective date, such report shall contain the date described 
in subsection (a).
    ``(c) Exemption by President.--The President may by Executive order 
exempt a rule from the application of subsection (a) for a period of 
not more than 10 years if the President determines, and submits to 
Congress written notice of such determination, that such rule is--
            ``(1) necessary because of an imminent threat to health or 
        safety or other emergency;
            ``(2) necessary for the enforcement of criminal laws;
            ``(3) necessary for national security; or
            ``(4) issued pursuant to any statute implementing an 
        international trade agreement.
    ``(d) Joint Resolution of Extension.--
            ``(1) Joint resolution described.--For purposes of this 
        section, the term `joint resolution' means only a joint 
        resolution introduced on or after the date on which the report 
        referred to subsection (b) is received by Congress (excluding 
        days either House of Congress is adjourned for more than 3 days 
        during a session of Congress), the matter after the resolving 
        clause of which is as follows: `That Congress extends the rule 
        submitted by the _ _ relating to _ _.' (The blank spaces being 
        appropriately filled in). The following shall apply to such a 
        joint resolution:
                    ``(A) In the House, the majority leader of the 
                House of Representatives (or his designee) and the 
                minority leader of the House of Representatives (or his 
                designee) shall introduce such joint resolution (by 
                request), within 3 legislative days after Congress 
                receives the report submitted under subsection (b).
                    ``(B) In the Senate, the majority leader of the 
                Senate (or his designee) and the minority leader of the 
                Senate (or his designee) shall introduce such joint 
                resolution described in subsection (a) (by request), 
                within 3 session days after Congress receives the 
                report submitted under subsection (b).
            ``(2) Consideration of joint resolution.--Subsections (b) 
        through (g) of section 802 shall apply to a joint resolution 
        described in paragraph (1) of this subsection in the same 
        manner as a joint resolution described in subsection (a) of 
        section 802, except that for purposes of that subsection, the 
        term `submission date' means the date on which the Congress 
        receives the report submitted under subsection (b).''.

               TITLE XVIII--ILLEGAL DEDUCTION ELIMINATION

SEC. 1801. SHORT TITLE.

    This title may be cited as--
            (1) the ``IDEA Act''; or
            (2) the ``Illegal Deduction Elimination Act''.

SEC. 1802. CLARIFICATION THAT WAGES PAID TO UNAUTHORIZED ALIENS MAY NOT 
              BE DEDUCTED FROM GROSS INCOME.

    (a) In General.--Subsection (c) of section 162 of the Internal 
Revenue Code of 1986 (relating to illegal bribes, kickbacks, and other 
payments) is amended by adding at the end the following new paragraph:
            ``(4) Wages paid to or on behalf of unauthorized aliens.--
                    ``(A) In general.--No deduction shall be allowed 
                under subsection (a) for any wage paid to or on behalf 
                of an unauthorized alien, as defined under section 
                274A(h)(3) of the Immigration and Nationality Act (8 
                U.S.C. 1324a(h)(3)).
                    ``(B) Wages.--For the purposes of this paragraph, 
                the term `wages' means all remuneration for employment, 
                including the cash value of all remuneration (including 
                benefits) paid in any medium other than cash.
                    ``(C) Safe harbor.--If a person or other entity is 
                participating in the E-Verify Program described in 
                section 403(a) of the Illegal Immigration Reform and 
                Immigrant Responsibility Act of 1996 (8 U.S.C. 1324a 
                note) and obtains confirmation of identity and 
                employment eligibility in compliance with the terms and 
                conditions of the program with respect to the hiring 
                (or recruitment or referral) of an employee, 
                subparagraph (A) shall not apply with respect to wages 
                paid to such employee.
                    ``(D) Burden of proof.--In the case of any 
                examination of a return in connection with a deduction 
                under this section by reason of this paragraph, the 
                Secretary shall bear the burden of proving that wages 
                were paid to or on behalf of an unauthorized alien.
                    ``(E) Limitation on taxpayer audit.--The Secretary 
                may not commence an audit or other investigation of a 
                taxpayer solely on the basis of a deduction taken under 
                this section by reason of this paragraph.''.
    (b) Six-Year Limitation on Assessment and Collection.--Subsection 
(c) of section 6501 of the Internal Revenue Code of 1986 (relating to 
exceptions) is amended by adding at the end the following new 
paragraph:
            ``(12) Deduction claimed for wages paid to unauthorized 
        aliens.--In the case of a return of tax on which a deduction is 
        shown in violation of section 162(c)(4), any tax under chapter 
        1 may be assessed, or a proceeding in court for the collection 
        of such tax may be begun without assessment, at any time within 
        6 years after the return was filed.''.
    (c) Use of Documentation for Enforcement Purposes.--Section 274A of 
the Immigration and Nationality Act (8 U.S.C. 1324a) is amended--
            (1) in subparagraph (b)(5), by inserting ``, section 
        162(c)(4) of the Internal Revenue Code of 1986,'' after 
        ``enforcement of this Act'';
            (2) in subparagraph (d)(2)(F), by inserting ``, section 
        162(c)(4) of the Internal Revenue Code of 1986,'' after 
        ``enforcement of this Act''; and
            (3) in subparagraph (d)(2)(G), by inserting ``section 
        162(c)(4) of the Internal Revenue Code of 1986 or'' after ``or 
        enforcement of''.
    (d) Availability of Information.--
            (1) In general.--The Commissioner of Social Security, the 
        Secretary of the Department of Homeland Security, and the 
        Secretary of the Treasury, shall jointly establish a program to 
        share information among such agencies that may or could lead to 
        the identification of unauthorized aliens (as defined under 
        section 274A(h)(3) of the Immigration and Nationality Act), 
        including any no-match letter, any information in the earnings 
        suspense file, and any information in the investigation and 
        enforcement of section 162(c)(4) of the Internal Revenue Code 
        of 1986.
            (2) Disclosure by secretary of the treasury.--
                    (A) In general.--Subsection (i) of section 6103 of 
                the Internal Revenue Code of 1986 is amended by adding 
                at the end the following new paragraph:
            ``(9) Payment of wages to unauthorized aliens.--Upon 
        request from the Commissioner of the Social Security 
        Administration or the Secretary of the Department of Homeland 
        Security, the Secretary shall disclose to officers and 
        employees of such Administration or Department--
                    ``(A) taxpayer identity information of employers 
                who paid wages with respect to which a deduction was 
                not allowed by reason of section 162(c)(4), and
                    ``(B) taxpayer identity information of individuals 
                to whom such wages were paid,
        for purposes of carrying out any enforcement activities of such 
        Administration or Department with respect to such employers or 
        individuals.''.
                    (B) Recordkeeping.--Paragraph (4) of section 
                6103(p) of such Code is amended--
                            (i) by striking ``(5), or (7)'' in the 
                        matter preceding subparagraph (A) and inserting 
                        ``(5), (7), or (9)'', and
                            (ii) by striking ``(5) or (7)'' in 
                        subparagraph (F)(ii) and inserting ``(5), (7), 
                        or (9)''.
    (e) Effective Date.--
            (1) Except as provided in paragraph (2), this title and the 
        amendments made by this title shall take effect on the date of 
        the enactment of this Act.
            (2) The amendments made by subsections (a) and (b) shall 
        apply to taxable years beginning after December 31, 2018.

SEC. 1803. MODIFICATION OF E-VERIFY PROGRAM.

    (a) Making Permanent.--Subsection (b) of section 401 of the Illegal 
Immigration Reform and Immigrant Responsibility Act of 1996 (8 U.S.C. 
1324a note) is amended by striking the last sentence.
    (b) Application to Current Employees.--
            (1) Voluntary election.--The first sentence of section 
        402(a) of such Act is amended to read as follows: ``Any person 
        or other entity that conducts any hiring (or recruitment or 
        referral) in a State or employs any individuals in a State may 
        elect to participate in the E-Verify Program.''.
            (2) Benefit of rebuttable presumption.--Paragraph (1) of 
        section 402(b) of such Act is amended by adding at the end the 
        following: ``If a person or other entity is participating in 
        the E-Verify Program and obtains confirmation of identity and 
        employment eligibility in compliance with the terms and 
        conditions of the program with respect to individuals employed 
        by the person or entity, the person or entity has established a 
        rebuttable presumption that the person or entity has not 
        violated section 274A(a)(2) with respect to such 
        individuals.''.
            (3) Scope of election.--Subparagraph (A) of section 
        402(c)(2) of such Act is amended to read as follows:
                    ``(A) In general.--Any electing person or other 
                entity may provide that the election under subsection 
                (a) shall apply (during the period in which the 
                election is in effect)--
                            ``(i) to all its hiring (and all 
                        recruitment or referral);
                            ``(ii) to all its hiring (and all 
                        recruitment or referral and all individuals 
                        employed by the person or entity);
                            ``(iii) to all its hiring (and all 
                        recruitment or referral) in one or more States 
                        or one or more places of hiring (or recruitment 
                        or referral, as the case may be); or
                            ``(iv) to all its hiring (and all 
                        recruitment or referral and all individuals 
                        employed by the person or entity) in one or 
                        more States or one or more place of hiring (or 
                        recruitment or referral or employment, as the 
                        case may be).''.
            (4) Procedures for participants in e-verify program.--
        Subsection (a) of section 403 of such Act is amended--
                    (A) in the matter preceding paragraph (1), by 
                inserting ``or continued employment in the United 
                States'' after ``United States''; and
                    (B) in paragraph (3)--
                            (i) in subparagraph (A), by striking all 
                        that follows ``(as specified by the Secretary 
                        of Homeland Security)'' and inserting ``after 
                        the date of the hiring, or recruitment or 
                        referral, in the case of inquiries made 
                        pursuant to a hiring, recruitment or referral 
                        (and not of previously hired individuals).''; 
                        and
                            (ii) in subparagraph (B), by striking 
                        ``such 3 working days'' and inserting ``the 
                        specified period''.
    (c) Application to Job Applicants.--Section 402(c)(2) of such Act 
is amended by adding at the end the following:
                    ``(C) Job offer may be made conditional on final 
                confirmation by e-verify.--A person or other entity 
                that elects to participate in the E-Verify Program may 
                offer a prospective employee an employment position 
                conditioned on final verification of the identity and 
                employment eligibility of the employee using the 
                employment eligibility confirmation system established 
                under section 404.''.

                   TITLE XIX--ENGLISH LANGUAGE UNITY

SEC. 1901. SHORT TITLE.

    This title may be cited as the ``English Language Unity Act of 
2020''.

SEC. 1902. FINDINGS.

    The Congress finds and declares the following:
            (1) The United States is composed of individuals from 
        diverse ethnic, cultural, and linguistic backgrounds, and 
        continues to benefit from this rich diversity.
            (2) Throughout the history of the United States, the common 
        thread binding individuals of differing backgrounds has been 
        the English language.
            (3) Among the powers reserved to the States respectively is 
        the power to establish the English language as the official 
        language of the respective States, and otherwise to promote the 
        English language within the respective States, subject to the 
        prohibitions enumerated in the Constitution of the United 
        States and in laws of the respective States.

SEC. 1903. ENGLISH AS OFFICIAL LANGUAGE OF THE UNITED STATES.

    (a) In General.--Title 4, United States Code, is amended by adding 
at the end the following new chapter:

                     ``CHAPTER 6--OFFICIAL LANGUAGE

``Sec. 161. Official language of the United States
    ``The official language of the United States is English.
``Sec. 162. Preserving and enhancing the role of the official language
    ``Representatives of the Federal Government shall have an 
affirmative obligation to preserve and enhance the role of English as 
the official language of the Federal Government. Such obligation shall 
include encouraging greater opportunities for individuals to learn the 
English language.
``Sec. 163. Official functions of Government to be conducted in English
    ``(a) Official Functions.--The official functions of the Government 
of the United States shall be conducted in English.
    ``(b) Scope.--For the purposes of this section, the term `United 
States' means the several States and the District of Columbia, and the 
term `official' refers to any function that (i) binds the Government, 
(ii) is required by law, or (iii) is otherwise subject to scrutiny by 
either the press or the public.
    ``(c) Practical Effect.--This section shall apply to all laws, 
public proceedings, regulations, publications, orders, actions, 
programs, and policies, but does not apply to--
            ``(1) teaching of languages;
            ``(2) requirements under the Individuals with Disabilities 
        Education Act;
            ``(3) actions, documents, or policies necessary for 
        national security, international relations, trade, tourism, or 
        commerce;
            ``(4) actions or documents that protect the public health 
        and safety;
            ``(5) actions or documents that facilitate the activities 
        of the Bureau of the Census in compiling any census of 
        population;
            ``(6) actions that protect the rights of victims of crimes 
        or criminal defendants; or
            ``(7) using terms of art or phrases from languages other 
        than English.
``Sec. 164. Uniform English language rule for naturalization
    ``(a) Uniform Language Testing Standard.--All citizens should be 
able to read and understand generally the English language text of the 
Declaration of Independence, the Constitution, and the laws of the 
United States made in pursuance of the Constitution.
    ``(b) Ceremonies.--All naturalization ceremonies shall be conducted 
in English.
``Sec. 165. Rules of construction
    ``Nothing in this chapter shall be construed--
            ``(1) to prohibit a Member of Congress or any officer or 
        agent of the Federal Government, while performing official 
        functions, from communicating unofficially through any medium 
        with another person in a language other than English (as long 
        as official functions are performed in English);
            ``(2) to limit the preservation or use of Native Alaskan or 
        Native American languages (as defined in the Native American 
        Languages Act);
            ``(3) to disparage any language or to discourage any person 
        from learning or using a language; or
            ``(4) to be inconsistent with the Constitution of the 
        United States.
``Sec. 166. Standing
    ``A person injured by a violation of this chapter may in a civil 
action (including an action under chapter 151 of title 28) obtain 
appropriate relief.''.
    (b) Clerical Amendment.--The table of chapters at the beginning of 
title 4, United States Code, is amended by inserting after the item 
relating to chapter 5 the following new item:

                   ``Chapter 6. Official Language''.

SEC. 1904. GENERAL RULES OF CONSTRUCTION FOR ENGLISH LANGUAGE TEXTS OF 
              THE LAWS OF THE UNITED STATES.

    (a) In General.--Chapter 1 of title 1, United States Code, is 
amended by adding at the end the following new section:
``Sec. 9. General rules of construction for laws of the United States
    ``(a) English language requirements and workplace policies, whether 
in the public or private sector, shall be presumptively consistent with 
the laws of the United States.
    ``(b) Any ambiguity in the English language text of the laws of the 
United States shall be resolved, in accordance with the last two 
articles of the Bill of Rights, not to deny or disparage rights 
retained by the people, and to reserve powers to the States 
respectively, or to the people.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
chapter 1 of title 1 is amended by inserting after the item relating to 
section 8 the following new item:

``9. General rules of construction for laws of the United States.''.

SEC. 1905. IMPLEMENTING REGULATIONS.

    The Secretary of Homeland Security shall, within 180 days after the 
date of enactment of this Act, issue for public notice and comment a 
proposed rule for uniform testing of English language ability of 
candidates for naturalization, based upon the principles that--
            (1) all citizens should be able to read and understand 
        generally the English language text of the Declaration of 
        Independence, the Constitution, and the laws of the United 
        States which are made in pursuance thereof; and
            (2) any exceptions to this standard should be limited to 
        extraordinary circumstances, such as asylum.

SEC. 1906. EFFECTIVE DATE.

    The amendments made by sections 1903 and 1904 shall take effect on 
the date that is 180 days after the date of the enactment of this Act.

                      TITLE XX--DAVIS-BACON REPEAL

SEC. 2001. SHORT TITLE.

    This title may be cited as the ``Davis-Bacon Repeal Act''.

SEC. 2002. REPEAL OF DAVIS-BACON WAGE REQUIREMENTS.

    (a) In General.--Subchapter IV of chapter 31 of title 40, United 
States Code, is repealed.
    (b) Reference.--Any reference in any law to a wage requirement of 
subchapter IV of chapter 31 of title 40, United States Code, shall 
after the date of the enactment of this Act be null and void.

SEC. 2003. EFFECTIVE DATE AND LIMITATION.

    The amendment made by section 2002 shall take effect 30 days after 
the date of the enactment of this Act but shall not affect any contract 
in existence on such date of enactment or made pursuant to invitation 
for bids outstanding on such date of enactment.

                       TITLE XXI--CENSUS ACCURACY

SEC. 2101. SHORT TITLE.

    This title may be cited as the ``Census Accuracy Act of 2020''.

SEC. 2102. CITIZENSHIP OR LAWFUL PRESENCE STATUS ON CENSUS 
              QUESTIONNAIRES.

    Section 141 of title 13, United States Code, is amended--
            (1) by redesignating subsection (g) as subsection (h); and
            (2) by inserting after subsection (f) the following:
    ``(g) In conducting the 2020 decennial census and each decennial 
census thereafter, the Secretary shall include in any questionnaire 
distributed or otherwise used for the purpose of determining the total 
population by States--
            ``(1) a checkbox or other similar option for respondents to 
        indicate whether the respondent is a citizen or national of the 
        United States, is lawfully admitted for permanent residence in 
        the United State, is an alien who otherwise has lawful status 
        under the immigration laws, or none of these; and
            ``(2) in connection with the option relating to status 
        under the immigration laws, a question regarding which Federal 
        program or provision of law accorded the respondent such 
        status.''.

                    TITLE XXII--TRUTH IN EMPLOYMENT

SEC. 2201. SHORT TITLE.

    This title may be cited as the ``Truth in Employment Act of 2020''.

SEC. 2202. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) An atmosphere of trust and civility in labor-management 
        relationships is essential to a productive workplace and a 
        healthy economy.
            (2) The tactic of using professional union organizers and 
        agents to infiltrate a targeted employer's workplace, a 
        practice commonly referred to as ``salting'' has evolved into 
        an aggressive form of harassment not contemplated when the 
        National Labor Relations Act was enacted and threatens the 
        balance of rights which is fundamental to collective 
        bargaining.
            (3) Increasingly, union organizers are seeking employment 
        with nonunion employers not because of a desire to work for 
        such employers but primarily to organize the employees of such 
        employers or to inflict economic harm specifically designed to 
        put nonunion competitors out of business, or to do both.
            (4) While no employer may discriminate against employees 
        based upon the views of employees concerning collective 
        bargaining, an employer should have the right to expect job 
        applicants to be primarily interested in utilizing the skills 
        of the applicants to further the goals of the business of the 
        employer.
    (b) Purposes.--The purposes of this title are--
            (1) to preserve the balance of rights between employers, 
        employees, and labor organizations which is fundamental to 
        collective bargaining;
            (2) to preserve the rights of workers to organize, or 
        otherwise engage in concerted activities protected under the 
        National Labor Relations Act; and
            (3) to alleviate pressure on employers to hire individuals 
        who seek or gain employment in order to disrupt the workplace 
        of the employer or otherwise inflict economic harm designed to 
        put the employer out of business.

SEC. 2203. PROTECTION OF EMPLOYER RIGHTS.

    Section 8(a) of the National Labor Relations Act (29 U.S.C. 158(a)) 
is amended by adding after and below paragraph (5) the following:
``Nothing in this subsection shall be construed as requiring an 
employer to employ any person who seeks or has sought employment with 
the employer in furtherance of other employment or agency status.''.

            TITLE XXIII--E-BONDING FOR IMMIGRATION INTEGRITY

SEC. 2301. SHORT TITLE.

    This title may be cited as the ``E-bonding for Immigration 
Integrity Act of 2020''.

SEC. 2302. REQUIREMENT OF BOND.

    (a) Bond Required.--Prior to arriving at a port of entry of the 
United States, an alien seeking admission to the United States shall 
post a bond, in accordance with subsection (d), in an amount determined 
by the Secretary if such alien seeks admission to the United States as 
a nonimmigrant in a category--
            (1) described under subparagraph (B), (F), (H)(i)(b), 
        (H)(ii)(b), or (K) of section 101(a)(15) of the Immigration and 
        Nationality Act (8 U.S.C. 1101(a)(15)); or
            (2) identified by the Secretary, in accordance with section 
        2303, to have a visa overstay rate that is more than 1.5 
        percent.
    (b) Amount of Bond.--Not later than 1 year after the date of the 
enactment of this section, the Secretary shall, by rule, establish the 
amount of the bond required by subsection (a) for each visa category 
under subsection (a)(1) and each visa category identified by the 
Secretary under section 2303, which amount shall--
            (1) be not less than $2,500 and not more than $10,000; and
            (2) be determined based on the Secretary's assessment of 
        the level of risk of visa overstays for that category.
    (c) Adjustment of Amount of Bond.--On an annual basis, the 
Secretary shall review, and, as appropriate, adjust the amounts of the 
bonds described in subsection (b).
    (d) Payment of Bond.--An alien required to post the bond under 
subsection (a) shall post such bond--
            (1) in electronic form; and
            (2) with a bonding agent designated by the Secretary as 
        qualified to hold such bond.
    (e) Release of Bond.--The Secretary shall authorize a bonding agent 
to release a bond--
            (1) to an alien required to post such bond--
                    (A) after receiving a notification from the United 
                States embassy or consulate in the alien's country of 
                origin that such alien departed the United States and 
                returned to such country of origin; or
                    (B) if such alien changed or adjusted their status 
                to an immigration status not required to post a bond 
                under this section; and
            (2) to the E-bond Enforcement Fund under section 2304 upon 
        a determination by the Secretary that an alien--
                    (A) overstayed their visa; or
                    (B) did not return to their country of origin 
                following the termination of their visa.
    (f) Change of Status.--An alien who has been admitted to the United 
States and who is required to post a bond under subsection (a) may be 
required to post an additional bond if such alien changes their status 
to that of a nonimmigrant in a category required to pay a higher bond 
under this section.
    (g) Collection of Records Relating to Bonds.--The United States 
Embassy or United States consular office in the alien's country of 
origin shall collect any records necessary to carry out this section.
    (h) Effective Date.--This section shall take effect on the date 
that is 120 calendar days after the date of the enactment of this Act.

SEC. 2303. VISA OVERSTAY RATE CATEGORIES.

    The Secretary shall identify--
            (1) the visa overstay rate for each category of 
        nonimmigrant aliens described under section 101(a)(15) of the 
        Immigration and Nationality Act (8 U.S.C. 1101(a)(15)) in the 
        previous year; and
            (2) each category of nonimmigrant aliens described under 
        such section that had a visa overstay rate in the previous year 
        that was more than 1.5 percent.

SEC. 2304. E-BOND ENFORCEMENT FUND.

    (a) In General.--There is established in the general fund of the 
Treasury a separate account, which shall be known as the ``E-bond 
Enforcement Fund'' (in this subsection referred to as the ``Fund'').
    (b) Deposits.--There shall be deposited as offsetting receipts into 
the Fund all amounts released under section 2302(e)(2) of this title.
    (c) Use of Amounts.--Amounts deposited into the Fund shall remain 
available until expended and shall be refunded out of the Fund by the 
Secretary of the Treasury, to the Secretary of Homeland Security to--
            (1) ensure compliance with this title; and
            (2) administer enforcement programs.

SEC. 2305. REPORT.

    Not later than 120 days after the date of the enactment of this 
Act, and each year thereafter, the Secretary shall submit to the 
committees of appropriate jurisdiction a report that includes--
            (1) the visa overstay rate for each category of 
        nonimmigrant alien described under section 101(a)(15) of the 
        Immigration and Nationality Act (8 U.S.C. 1101(a)(15)) in the 
        previous year;
            (2) the categories that had a visa overstay rate in the 
        previous year that was more than 1.5 percent, as determined by 
        the Secretary in accordance with section 2303;
            (3) the amounts of the bonds, as determined by the 
        Secretary in accordance with section 2302;
            (4) information relating to the Fund under section 2304; 
        and
            (5) any other information determined appropriate by the 
        Secretary.

SEC. 2306. DEFINITIONS.

    In this title:
            (1) Committees of appropriate jurisdiction.--The term 
        ``committees of appropriate jurisdiction'' means--
                    (A) the Committee on the Judiciary of the House of 
                Representatives;
                    (B) the Committee on the Judiciary of the Senate;
                    (C) the Committee on Homeland Security of the House 
                of Representatives; and
                    (D) the Committee on Homeland Security and 
                Governmental Affairs of the Senate.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of Homeland Security, unless otherwise provided.
            (3) Visa overstay rate.--The term ``visa overstay rate'' 
        means the ratio of, for each category of nonimmigrant aliens 
        described in section 101(a)(15) of the Immigration and 
        Nationality Act (8 U.S.C. 1101 (a)(15))--
                    (A) the number of aliens admitted to the United 
                States for each such category whose period of 
                authorized stays ended during a fiscal year but who 
                remained unlawfully in the United States beyond such 
                period; to
                    (B) the total number of aliens admitted to the 
                United States for each such category during that fiscal 
                year.

    TITLE XXIV--RESTORING MAXIMUM MOBILITY TO OUR NATION'S VETERANS

SEC. 2401. SHORT TITLE.

    This title may be cited as the ``Restoring Maximum Mobility to Our 
Nation's Veterans Act of 2020''.

SEC. 2402. WHEELCHAIRS FOR VETERANS WITH SERVICE-CONNECTED 
              DISABILITIES.

    (a) Definition.--Section 1701 of title 38, United States Code, is 
amended by adding at the end the following new paragraph:
    ``(11) The term `wheelchair' includes enhanced power wheelchairs, 
multi-environmental wheelchairs, track wheelchairs, stair-climbing 
wheelchairs, and other power-driven mobility devices.''.
    (b) Enhanced Wheelchairs.--Section 1712(c) of title 38, United 
States Code, is amended--
            (1) by striking ``Dental'' and inserting ``(1) Dental'';
            (2) by striking ``section'' and inserting ``title''; and
            (3) by adding at the end the following new paragraph:
    ``(2) The Secretary shall ensure that each wheelchair, furnished 
under this title to a veteran because of a service-connected 
disability, restores the maximum achievable mobility and function in 
the activities of daily life, employment, and recreation. The Secretary 
may furnish a wheelchair to a veteran because the wheelchair restores 
an ability that relates exclusively to participation in a recreational 
activity.''.

 TITLE XXV--END SANCTUARIES AND HELP OUR AMERICAN HOMELESS AND VETERANS

SEC. 2501. SHORT TITLE.

    This title may be cited as--
            (1) the ``End Sanctuaries and Help Our American Homeless 
        and Veterans Act''; or
            (2) the ``Diamond and Silk Act''.

SEC. 2502. FINDINGS.

    The Congress finds as follows:
            (1) According to United States law, found at section 274 of 
        the Immigration and Nationality Act (8 U.S.C. 1324), it is 
        illegal to bring or harbor illegal immigrants in our Nation.
            (2) In contravention of this law, cities, counties, 
        parishes, other political subdivisions, and States in our 
        Nation have adopted policies specifically oriented to bring in, 
        harbor, and even attract illegal aliens into their 
        jurisdictions.
            (3) Although the Federal Government, and specifically the 
        Congress of the United States, is constitutionally charged with 
        establishing ``an uniform Rule of Naturalization'', in certain 
        cases States and political subdivisions, including cities, have 
        been assuming the role of immigration authorities, clearly in 
        violation of both the Constitution and Federal statute.
            (4) Historically, the Federal Government has proven 
        lackadaisical about enforcing its sole jurisdiction in the 
        serious matter of illegal immigration and taking action against 
        those jurisdictions that knowingly or recklessly disregard the 
        Rule of Law to conceal, harbor, attempt to, or actually shield 
        from detection, such illegal aliens, or that prohibit their 
        officers from gathering information for, or cooperating with, 
        Federal officials.
            (5) In these wanton acts, such jurisdictions break the law 
        that its citizens are held to, violate the trust of the 
        taxpayers who are already charged with a $22 trillion dollar 
        Government debt that grows daily, and--perhaps worst--subject 
        those they should protect and serve to death by deliberate 
        murderous acts and traffic accidents by those who should not be 
        in the country at all.
            (6) In this way, such jurisdictions aid and abet American 
        deaths that are 100 percent preventable.
            (7) Such tragic, preventable American deaths have been 
        suffered by ``Angel Families'' who have lost spouses, sons, 
        daughters, grandchildren, parents, and grandparents at the 
        hands of illegal aliens.
            (8) These families are left to suffer deaths that should 
        not have been, according to the law of the land, while too 
        often complicit public officials, cities, States, and the 
        Federal Government are not held accountable.
            (9) Meanwhile, our Nation's American homeless and veterans 
        are too often left out in the cold, without the basic 
        necessities and care that they need and deserve as citizens of 
        this country.
            (10) Our American homeless and veterans must be prioritized 
        and cared for by law and in fact.
            (11) Jurisdictions' responsibilities must be taken 
        seriously, and never aid and abet, violations of immigration 
        law.
            (12) These are dual injustices that the law, as is, 
        dictates must end.

SEC. 2503. TREATMENT OF SANCTUARY JURISDICTIONS.

    (a) Definition.--In this section, the term ``sanctuary 
jurisdiction'' means a State or any political subdivision of a State 
that the Attorney General determines has in effect a statute, 
ordinance, policy, or practice that prohibits or in any way restricts, 
a Federal, State, or local government entity, official, or other 
personnel from--
            (1) complying with the immigration laws (as defined in 
        section 101(a)(17) of the Immigration and Nationality Act (8 
        U.S.C. 1101(a)(17))), or from assisting or cooperating with 
        Federal law enforcement entities, officials, or other personnel 
        regarding the enforcement of these laws; or
            (2) undertaking any of the following law enforcement 
        activities as they relate to information regarding the 
        citizenship or immigration status, lawful or unlawful, the 
        inadmissibility or deportability, or the custody status, of any 
        individual:
                    (A) Making inquiries to any individual in order to 
                obtain such information regarding such individual or 
                any other individuals.
                    (B) Notifying the Federal Government regarding the 
                presence of individuals who are encountered by law 
                enforcement officials or other personnel of a State or 
                political subdivision of a State.
                    (C) Complying with requests for such information 
                from Federal law enforcement entities, officials, or 
                other personnel.
                    (D) Complying with detainers.
    (b) Ineligibility of Sanctuary Jurisdictions for Federal Funds.--
            (1) States.--No sanctuary jurisdiction that is a State may 
        be allocated or receive any Federal financial assistance (as 
        such term is defined in section 7501(a)(5) of title 31, United 
        States Code).
            (2) Political subdivisions.--No sanctuary jurisdiction that 
        is a political subdivision of a State may be allocated or 
        receive any funds made available to the Attorney General, 
        including those made available from the account ``Department of 
        Justice--Office of Justice Programs--State and Local Law 
        Enforcement Assistance''.
            (3) Sovereign immunity.--Each State and political 
        subdivision of a State shall, as a condition on receipt of any 
        Federal financial assistance (as such term is defined in 
        section 7501(a)(5) of title 31, United States Code), waive the 
        sovereign immunity of the State or political subdivision with 
        respect to actions authorized under section 2504.
            (4) Reallocation of funds.--Notwithstanding any other 
        provision of law, any funds not allocated to a sanctuary 
        jurisdiction from the account ``Department of Justice--Office 
        of Justice Programs--State and Local Law Enforcement 
        Assistance'' pursuant to this subsection shall be made 
        available for activities carried out under the Justice and 
        Mental Health Collaboration Program of the Office of Justice 
        Programs of the Department of Justice, to reduce homelessness 
        in order to improve outcomes for individuals with mental 
        illnesses or co-occurring mental health and substance abuse 
        disorders who encounter the justice system, thereby reducing 
        mental health disorders and homelessness among our citizens.

SEC. 2504. PRIVATE RIGHT OF ACTION.

    (a) Cause of Action.--Any individual, or a spouse, parent, or child 
of that individual (if the individual is deceased), who is the victim 
of a murder, rape, or any felony, as defined by the State, for which an 
alien (as defined in section 101(a)(3) of the Immigration and 
Nationality Act (8 U.S.C. 1101(a)(3))) has been convicted and sentenced 
to a term of imprisonment of at least 1 year, may bring an action 
against a State or political subdivision of a State in the appropriate 
Federal or State court--
            (1) if the State or political subdivision released the 
        alien from custody prior to the commission of such crime, and 
        had knowledge that the alien was unlawfully present in the 
        United States; or
            (2) the crime was a consequence of the State or political 
        subdivision declining to honor a detainer or warrant issued 
        pursuant to section 287(d)(1) of the Immigration and 
        Nationality Act (8 U.S.C. 1357(d)(1)).
    (b) Application.--Subject to subsection (c), subsection (a) shall 
apply without regard to whether the crime was committed before, on, or 
after the date of the enactment of this Act.
    (c) Limitation on Bringing Action.--
            (1) In general.--An action brought under this section may 
        not be brought later than 10 years following the occurrence of 
        the crime, or death of a person as a result of such crime, 
        whichever occurs later.
            (2) Exception.--Paragraph (1) shall not apply to an action 
        brought under this section based on a crime committed before 
        the date of the enactment of this Act.
    (d) Attorney's Fees and Other Costs.--In any action or proceeding 
under this section the court shall allow a prevailing plaintiff a 
reasonable attorneys' fee as part of the costs, and include expert fees 
as part of the attorneys' fee.

           TITLE XXVI--SOCIAL SECURITY INTEGRITY ACT OF 2020

SEC. 2601. SHORT TITLE.

    This title may be cited as the ``Social Security Integrity Act of 
2020''.

SEC. 2602. FINDINGS.

    Congress finds the following:
            (1) Individuals can commit various types of fraud against 
        the Government by reporting earnings under deceased 
        individuals' Social Security Numbers (SSNs).
            (2) Various Federal entities rely on the Social Security 
        Administration's (SSA) death information to detect unreported 
        deaths and verify the accuracy of reported deaths.
            (3) The Numident is the SSA's computer database file on all 
        who have applied for a Social Security number. The Office of 
        the Inspector General (OIG) of the SSA conducted an audit and 
        determined that the SSA did not have controls in place to 
        annotate death information on the Numident records of 
        numberholders who exceeded maximum reasonable life expectancies 
        and were likely deceased.
            (4) The OIG identified 34 cases in which it appeared that 
        the deceased numberholder's name and Social Security Number 
        (SSN) had been misused. In one instance an employer reported 
        paying wages to someone from 2008 through 2012 using a 
        numberholder's name and SSN that had been born in 1886. SSA 
        payment records indicated that the numberholder died in January 
        1965, but the SSA did not record the numberholder's death on 
        the Numident. SSA continued paying benefits to the 
        numberholder's widow until her death in February 1973. SSA's 
        Master Earning File (MEF) contained no reported earnings 
        information for this numberholder from 1956 through 2007.
            (5) The OIG determined that thousands of the SSNs could 
        have been used to commit identity fraud. For tax years 2006 
        through 2011, SSA received reports that individuals using 
        66,920 SSNs had approximately $3.1 billion in wages, tips, and 
        self-employment income. SSA transferred the earnings to the 
        Earnings Suspense File because the employees' or self-employed 
        individuals' names on the earnings reports did not match the 
        numberholders' names.
            (6) During calendar years 2008 through 2011, employers made 
        4,024 E-Verify inquiries using 3,873 SSNs belonging to 
        numberholders born before June 16, 1901. According to the OIG, 
        these inquiries indicate individuals' attempts to use the SSNs 
        to apply for work.
            (7) The OIG determined that resolving these discrepancies 
        will improve the accuracy and completeness of the Death Master 
        File and help prevent future misuse of these SSNs.
            (8) The American taxpayer deserves to have the surety of 
        knowing that every agency and department within the Federal 
        Government takes the prudent actions necessary to prevent 
        future fraud and waste of hard-earned dollars.
            (9) In 2015, the OIG identified approximately 6.5 million 
        numberholders age 112 or older who did not have death 
        information on the Numident.
            (10) Of the 6.5 million cases OIG identified, based on 
        initial review, SSA believed approximately 1.5 million of these 
        individuals were deceased. After further in-depth analysis, SSA 
        posted death information to records for only those cases that 
        passed complex identity matching protocols, and where the most 
        current information indicated the individuals are in fact 
        deceased.
            (11) For the remaining 5 million cases, the SSA reports 
        that it does not have sufficient or reliable evidence that 
        these individuals are deceased. However, the SSA also notes 
        that the individuals have never received payments from the SSA; 
        the records are decades old, and are the result of error-prone 
        paper reporting processes; it is possible that, decades ago, 
        SSA incorrectly recorded some dates of birth and that some 
        individuals are much younger than current records indicate; and 
        it would be imprudent to presume death in order to add these 
        cases to the DMF because doing so could result in the 
        inappropriate release of living individuals' personally 
        identifiable information--an action that has far-reaching and 
        adverse consequences for these individuals.
            (12) In line with the OIG's recommendations, the SSA should 
        take proactive action to fully protect the American taxpayer by 
        ensuring that there are comprehensive controls in place to 
        annotate death information on the Numident records of 
        numberholders who exceeded maximum reasonable life 
        expectancies.

SEC. 2603. IMPLEMENTATION OF OIG RECOMMENDATIONS.

    (a) In General.--Not later than 3 years after the date of the 
enactment of this Act, the Commissioner of Social Security shall 
implement all of the recommendations described in the memorandum from 
the Office of the Inspector General of the Social Security 
Administration entitled ``Numberholders Age 112 or Older Who Did Not 
Have a Death Entry on the Numident (A-06-14-34030)'' and dated March 4, 
2015.
    (b) Additional Payment to Individuals Attaining 100 Years of Age.--
The Commissioner of Social Security shall make a one-time payment in 
the amount of $100 to each individual who, according to the records of 
the Commissioner of Social Security, attains 100 years of age after the 
date of enactment of this Act and applies for such payment.
    (c) Report.--Not later than December 31 of each calendar year that 
begins after the date of the enactment of this Act and ends before the 
date that is 3 years after such date of enactment, the Commissioner 
shall submit to the Congress a report on the progress made toward 
implementation of each of the recommendations described in the 
memorandum specified in subsection (a), the methods used to implement 
such recommendations, the amount of funds expended and any other 
resources utilized to implement such recommendations, and the projected 
date of full implementation.

                         TITLE XXVII--HJ RES 47

                        TITLE XXVIII--HJ RES 49

                 TITLE XXIX--PROTECTING ACCESS TO CARE

SEC. 2901. SHORT TITLE.

    This title may be cited as the ``Protecting Access to Care Act of 
2020''.

SEC. 2902. ENCOURAGING SPEEDY RESOLUTION OF CLAIMS.

    (a) Statute of Limitations.--
            (1) In general.--Except as provided in paragraph (2), the 
        time for the commencement of a health care lawsuit shall be, 
        whichever occurs first of the following:
                    (A) 3 years after the date of the occurrence of the 
                breach or tort;
                    (B) 3 years after the date the medical or health 
                care treatment that is the subject of the claim is 
                completed; or
                    (C) 1 year after the claimant discovers, or through 
                the use of reasonable diligence should have discovered, 
                the injury.
            (2) Tolling.--In no event shall the time for commencement 
        of a health care lawsuit exceed 3 years after the date of the 
        occurrence of the breach or tort or 3 years after the date the 
        medical or health care treatment that is the subject of the 
        claim is completed (whichever occurs first) unless tolled for 
        any of the following--
                    (A) upon proof of fraud;
                    (B) intentional concealment; or
                    (C) the presence of a foreign body, which has no 
                therapeutic or diagnostic purpose or effect, in the 
                person of the injured person.
            (3) Actions by a minor.--Actions by a minor shall be 
        commenced within 3 years after the date of the occurrence of 
        the breach or tort or 3 years after the date of the medical or 
        health care treatment that is the subject of the claim is 
        completed (whichever occurs first) except that actions by a 
        minor under the full age of 6 years shall be commenced within 3 
        years after the date of the occurrence of the breach or tort, 3 
        years after the date of the medical or health care treatment 
        that is the subject of the claim is completed, or 1 year after 
        the injury is discovered, or through the use of reasonable 
        diligence should have been discovered, or prior to the minor's 
        8th birthday, whichever provides a longer period. Such time 
        limitation shall be tolled for minors for any period during 
        which a parent or guardian and a health care provider have 
        committed fraud or collusion in the failure to bring an action 
        on behalf of the injured minor.
    (b) State Flexibility.--No provision of subsection (a) shall be 
construed to preempt any state law (whether effective before, on, or 
after the date of the enactment of this Act) that--
            (1) specifies a time period of less than 3 years after the 
        date of injury or less than 1 year after the claimant 
        discovers, or through the use of reasonable diligence should 
        have discovered, the injury, for the filing of a health care 
        lawsuit;
            (2) that specifies a different time period for the filing 
        of lawsuits by a minor;
            (3) that triggers the time period based on the date of the 
        alleged negligence; or
            (4) establishes a statute of repose for the filing of 
        health care lawsuit.

SEC. 2903. COMPENSATING PATIENT INJURY.

    (a) Unlimited Amount of Damages for Actual Economic Losses in 
Health Care Lawsuits.--In any health care lawsuit, nothing in this 
title shall limit a claimant's recovery of the full amount of the 
available economic damages, notwithstanding the limitation in 
subsection (b).
    (b) Additional Noneconomic Damages.--In any health care lawsuit, 
the amount of noneconomic damages, if available, shall not exceed 
$250,000, regardless of the number of parties against whom the action 
is brought or the number of separate claims or actions brought with 
respect to the same injury.
    (c) No Discount of Award for Noneconomic Damages.--For purposes of 
applying the limitation in subsection (b), future noneconomic damages 
shall not be discounted to present value. The jury shall not be 
informed about the maximum award for noneconomic damages. An award for 
noneconomic damages in excess of $250,000 shall be reduced either 
before the entry of judgment, or by amendment of the judgment after 
entry of judgment, and such reduction shall be made before accounting 
for any other reduction in damages required by law. If separate awards 
are rendered for past and future noneconomic damages and the combined 
awards exceed $250,000, the future noneconomic damages shall be reduced 
first.
    (d) Fair Share Rule.--In any health care lawsuit, each party shall 
be liable for that party's several share of any damages only and not 
for the share of any other person. Each party shall be liable only for 
the amount of damages allocated to such party in direct proportion to 
such party's percentage of responsibility. Whenever a judgment of 
liability is rendered as to any party, a separate judgment shall be 
rendered against each such party for the amount allocated to such 
party. For purposes of this section, the trier of fact shall determine 
the proportion of responsibility of each party for the claimant's harm.
    (e) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that specifies a 
particular monetary amount of economic or noneconomic damages (or the 
total amount of damages) that may be awarded in a health care lawsuit, 
regardless of whether such monetary amount is greater or lesser than is 
provided for under this section.

SEC. 2904. MAXIMIZING PATIENT RECOVERY.

    (a) Court Supervision of Share of Damages Actually Paid to 
Claimants.--In any health care lawsuit, the court shall supervise the 
arrangements for payment of damages to protect against conflicts of 
interest that may have the effect of reducing the amount of damages 
awarded that are actually paid to claimants. In particular, in any 
health care lawsuit in which the attorney for a party claims a 
financial stake in the outcome by virtue of a contingent fee, the court 
shall have the power to restrict the payment of a claimant's damage 
recovery to such attorney, and to redirect such damages to the claimant 
based upon the interests of justice and principles of equity. In no 
event shall the total of all contingent fees for representing all 
claimants in a health care lawsuit exceed the following limits:
            (1) Forty percent of the first $50,000 recovered by the 
        claimant(s).
            (2) Thirty-three and one-third percent of the next $50,000 
        recovered by the claimant(s).
            (3) Twenty-five percent of the next $500,000 recovered by 
        the claimant(s).
            (4) Fifteen percent of any amount by which the recovery by 
        the claimant(s) is in excess of $600,000.
    (b) Applicability.--The limitations in this section shall apply 
whether the recovery is by judgment, settlement, mediation, 
arbitration, or any other form of alternative dispute resolution. In a 
health care lawsuit involving a minor or incompetent person, a court 
retains the authority to authorize or approve a fee that is less than 
the maximum permitted under this section. The requirement for court 
supervision in the first two sentences of subsection (a) applies only 
in civil actions.
    (c) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that specifies a lesser 
percentage or lesser total value of damages which may be claimed by an 
attorney representing a claimant in a health care lawsuit.

SEC. 2905. AUTHORIZATION OF PAYMENT OF FUTURE DAMAGES TO CLAIMANTS IN 
              HEALTH CARE LAWSUITS.

    (a) In General.--In any health care lawsuit, if an award of future 
damages, without reduction to present value, equaling or exceeding 
$50,000 is made against a party with sufficient insurance or other 
assets to fund a periodic payment of such a judgment, the court shall, 
at the request of any party, enter a judgment ordering that the future 
damages be paid by periodic payments, in accordance with the Uniform 
Periodic Payment of Judgments Act promulgated by the National 
Conference of Commissioners on Uniform State Laws.
    (b) Applicability.--This section applies to all actions which have 
not been first set for trial or retrial before the effective date of 
this Act.
    (c) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that specifies periodic 
payments for future damages at any amount other than $50,000 or that 
mandates such payments absent the request of either party.

SEC. 2906. PRODUCT LIABILITY FOR HEALTH CARE PROVIDERS.

    A health care provider who prescribes, or who dispenses pursuant to 
a prescription, a medical product approved, licensed, or cleared by the 
Food and Drug Administration shall not be named as a party to a product 
liability lawsuit involving such product and shall not be liable to a 
claimant in a class action lawsuit against the manufacturer, 
distributor, or seller of such product.

SEC. 2907. DEFINITIONS.

    In this title:
            (1) Alternative dispute resolution system; adr.--The term 
        ``alternative dispute resolution system'' or ``ADR'' means a 
        system that provides for the resolution of health care lawsuits 
        in a manner other than through a civil action brought in a 
        State or Federal court.
            (2) Claimant.--The term ``claimant'' means any person who 
        brings a health care lawsuit, including a person who asserts or 
        claims a right to legal or equitable contribution, indemnity, 
        or subrogation, arising out of a health care liability claim or 
        action, and any person on whose behalf such a claim is asserted 
        or such an action is brought, whether deceased, incompetent, or 
        a minor.
            (3) Collateral source benefits.--The term ``collateral 
        source benefits'' means any amount paid or reasonably likely to 
        be paid in the future to or on behalf of the claimant, or any 
        service, product, or other benefit provided or reasonably 
        likely to be provided in the future to or on behalf of the 
        claimant, as a result of the injury or wrongful death, pursuant 
        to--
                    (A) any State or Federal health, sickness, income-
                disability, accident, or workers' compensation law;
                    (B) any health, sickness, income-disability, or 
                accident insurance that provides health benefits or 
                income-disability coverage;
                    (C) any contract or agreement of any group, 
                organization, partnership, or corporation to provide, 
                pay for, or reimburse the cost of medical, hospital, 
                dental, or income-disability benefits; and
                    (D) any other publicly or privately funded program.
            (4) Contingent fee.--The term ``contingent fee'' includes 
        all compensation to any person or persons which is payable only 
        if a recovery is effected on behalf of one or more claimants.
            (5) Economic damages.--The term ``economic damages'' means 
        objectively verifiable monetary losses incurred as a result of 
        the provision or use of (or failure to provide or use) health 
        care services or medical products, such as past and future 
        medical expenses, loss of past and future earnings, cost of 
        obtaining domestic services, loss of employment, and loss of 
        business or employment opportunities, unless otherwise defined 
        under applicable state law. In no circumstances shall damages 
        for health care services or medical products exceed the amount 
        actually paid or incurred by or on behalf of the claimant.
            (6) Future damages.--The term ``future damages'' means any 
        damages that are incurred after the date of judgment, 
        settlement, or other resolution (including mediation, or any 
        other form of alternative dispute resolution).
            (7) Health care lawsuit.--The term ``health care lawsuit'' 
        means any health care liability claim concerning the provision 
        of goods or services for which coverage was provided in whole 
        or in part via a Federal program, subsidy or tax benefit, or 
        any health care liability action concerning the provision of 
        goods or services for which coverage was provided in whole or 
        in part via a Federal program, subsidy or tax benefit, brought 
        in a State or Federal court or pursuant to an alternative 
        dispute resolution system, against a health care provider 
        regardless of the theory of liability on which the claim is 
        based, or the number of claimants, plaintiffs, defendants, or 
        other parties, or the number of claims or causes of action, in 
        which the claimant alleges a health care liability claim. Such 
        term does not include a claim or action which is based on 
        criminal liability; which seeks civil fines or penalties paid 
        to Federal, State, or local government; or which is grounded in 
        antitrust.
            (8) Health care liability action.--The term ``health care 
        liability action'' means a civil action brought in a State or 
        Federal court or pursuant to an alternative dispute resolution 
        system, against a health care provider regardless of the theory 
        of liability on which the claim is based, or the number of 
        plaintiffs, defendants, or other parties, or the number of 
        causes of action, in which the claimant alleges a health care 
        liability claim.
            (9) Health care liability claim.--The term ``health care 
        liability claim'' means a demand by any person, whether or not 
        pursuant to ADR, against a health care provider, including, but 
        not limited to, third-party claims, cross-claims, counter-
        claims, or contribution claims, which are based upon the 
        provision or use of (or the failure to provide or use) health 
        care services or medical products, regardless of the theory of 
        liability on which the claim is based, or the number of 
        plaintiffs, defendants, or other parties, or the number of 
        causes of action.
            (10) Health care provider.--The term ``health care 
        provider'' means any person or entity required by State or 
        Federal laws or regulations to be licensed, registered, or 
        certified to provide health care services, and being either so 
        licensed, registered, or certified, or exempted from such 
        requirement by other statute or regulation, as well as any 
        other individual or entity defined as a health care provider, 
        health care professional, or health care institution under 
        state law.
            (11) Health care services.--The term ``health care 
        services'' means the provision of any goods or services 
        (including safety, professional, or administrative services 
        directly related to health care) by a health care provider, or 
        by any individual working under the supervision of a health 
        care provider, that relates to the diagnosis, prevention, or 
        treatment of any human disease or impairment, or the assessment 
        or care of the health of human beings.
            (12) Medical product.--The term ``medical product'' means a 
        drug, device, or biological product intended for humans, and 
        the terms ``drug'', ``device'', and ``biological product'' have 
        the meanings given such terms in sections 201(g)(1) and 201(h) 
        of the Federal Food, Drug and Cosmetic Act (21 U.S.C. 321(g)(1) 
        and (h)) and section 351(a) of the Public Health Service Act 
        (42 U.S.C. 262(a)), respectively, including any component or 
        raw material used therein, but excluding health care services.
            (13) Noneconomic damages.--The term ``noneconomic damages'' 
        means damages for physical and emotional pain, suffering, 
        inconvenience, physical impairment, mental anguish, 
        disfigurement, loss of enjoyment of life, loss of society and 
        companionship, loss of consortium (other than loss of domestic 
        service), hedonic damages, injury to reputation, and all other 
        nonpecuniary losses of any kind or nature incurred as a result 
        of the provision or use of (or failure to provide or use) 
        health care services or medical products, unless otherwise 
        defined under applicable state law.
            (14) Recovery.--The term ``recovery'' means the net sum 
        recovered after deducting any disbursements or costs incurred 
        in connection with prosecution or settlement of the claim, 
        including all costs paid or advanced by any person. Costs of 
        health care incurred by the plaintiff and the attorneys' office 
        overhead costs or charges for legal services are not deductible 
        disbursements or costs for such purpose.
            (15) Representative.--The term ``representative'' means a 
        legal guardian, attorney, person designated to make decisions 
        on behalf of a patient under a medical power of attorney, or 
        any person recognized in law or custom as a patient's agent.
            (16) State.--The term ``State'' means each of the several 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the Virgin Islands, Guam, American Samoa, the Northern 
        Mariana Islands, the Trust Territory of the Pacific Islands, 
        and any other territory or possession of the United States, or 
        any political subdivision thereof.

SEC. 2908. EFFECT ON OTHER LAWS.

    (a) Vaccine Injury.--
            (1) To the extent that title XXI of the Public Health 
        Service Act establishes a Federal rule of law applicable to a 
        civil action brought for a vaccine-related injury or death--
                    (A) this title does not affect the application of 
                the rule of law to such an action; and
                    (B) any rule of law prescribed by this title in 
                conflict with a rule of law of such title XXI shall not 
                apply to such action.
            (2) If there is an aspect of a civil action brought for a 
        vaccine-related injury or death to which a Federal rule of law 
        under title XXI of the Public Health Service Act does not 
        apply, then this title or otherwise applicable law (as 
        determined under this title) will apply to such aspect of such 
        action.
    (b) Other Federal Law.--Except as provided in this section, nothing 
in this title shall be deemed to affect any defense available to a 
defendant in a health care lawsuit or action under any other provision 
of Federal law.

SEC. 2909. RULES OF CONSTRUCTION.

    (a) Health Care Lawsuits.--Unless otherwise specified in this 
title, the provisions governing health care lawsuits set forth in this 
title preempt, subject to subsections (b) and (c), State law to the 
extent that State law prevents the application of any provisions of law 
established by or under this title. The provisions governing health 
care lawsuits set forth in this title supersede chapter 171 of title 
28, United States Code, to the extent that such chapter--
            (1) provides for a greater amount of damages or contingent 
        fees, a longer period in which a health care lawsuit may be 
        commenced, or a reduced applicability or scope of periodic 
        payment of future damages, than provided in this title; or
            (2) prohibits the introduction of evidence regarding 
        collateral source benefits, or mandates or permits subrogation 
        or a lien on collateral source benefits.
    (b) Protection of States' Rights and Other Laws.--Any issue that is 
not governed by any provision of law established by or under this title 
(including State standards of negligence) shall be governed by 
otherwise applicable State or Federal law.
    (c) State Flexibility.--No provision of this title shall be 
construed to preempt any defense available to a party in a health care 
lawsuit under any other provision of State or Federal law.

SEC. 2910. EFFECTIVE DATE.

    This title shall apply to any health care lawsuit brought in a 
Federal or State court, or subject to an alternative dispute resolution 
system, that is initiated on or after the date of the enactment of this 
Act, except that any health care lawsuit arising from an injury 
occurring prior to the date of the enactment of this Act shall be 
governed by the applicable statute of limitations provisions in effect 
at the time the cause of action accrued.

SEC. 2911. LIMITATION ON EXPERT WITNESS TESTIMONY.

    (a) In General.--No person in a health care profession requiring 
licensure under the laws of a State shall be competent to testify in 
any court of law to establish the following facts--
            (1) the recognized standard of acceptable professional 
        practice and the specialty thereof, if any, that the defendant 
        practices, which shall be the type of acceptable professional 
        practice recognized in the defendant's community or in a 
        community similar to the defendant's community that was in 
        place at the time the alleged injury or wrongful action 
        occurred;
            (2) that the defendant acted with less than or failed to 
        act with ordinary and reasonable care in accordance with the 
        recognized standard; and
            (3) that as a proximate result of the defendant's negligent 
        act or omission, the claimant suffered injuries which would not 
        otherwise have occurred,
unless the person was licensed to practice, in the State or a 
contiguous bordering State, a profession or specialty which would make 
the person's expert testimony relevant to the issues in the case and 
had practiced this profession or specialty in one of these States 
during the year preceding the date that the alleged injury or wrongful 
act occurred.
    (b) Applicability.--The requirements set forth in subsection (a) 
shall also apply to expert witnesses testifying for the defendant as 
rebuttal witnesses.
    (c) Waiver Authority.--The court may waive the requirements in this 
subsection if it determines that the appropriate witnesses otherwise 
would not be available.

SEC. 2912. COMMUNICATIONS FOLLOWING UNANTICIPATED OUTCOME.

    (a) Provider Communications.--In any health care liability action, 
any and all statements, affirmations, gestures, or conduct expressing 
apology, fault, sympathy, commiseration, condolence, compassion, or a 
general sense of benevolence which are made by a health care provider 
or an employee of a health care provider to the patient, a relative of 
the patient, or a representative of the patient and which relate to the 
discomfort, pain, suffering, injury, or death of the patient as the 
result of the unanticipated outcome of medical care shall be 
inadmissible for any purpose as evidence of an admission of liability 
or as evidence of an admission against interest.
    (b) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that makes additional 
communications inadmissible as evidence of an admission of liability or 
as evidence of an admission against interest.

SEC. 2913. EXPERT WITNESS QUALIFICATIONS.

    (a) In General.--In any health care lawsuit, an individual shall 
not give expert testimony on the appropriate standard of practice or 
care involved unless the individual is licensed as a health 
professional in one or more States and the individual meets the 
following criteria:
            (1) If the party against whom or on whose behalf the 
        testimony is to be offered is or claims to be a specialist, the 
        expert witness shall specialize at the time of the occurrence 
        that is the basis for the lawsuit in the same specialty or 
        claimed specialty as the party against whom or on whose behalf 
        the testimony is to be offered. If the party against whom or on 
        whose behalf the testimony is to be offered is or claims to be 
        a specialist who is board certified, the expert witness shall 
        be a specialist who is board certified in that specialty or 
        claimed specialty.
            (2) During the 1-year period immediately preceding the 
        occurrence of the action that gave rise to the lawsuit, the 
        expert witness shall have devoted a majority of the 
        individual's professional time to one or more of the following:
                    (A) The active clinical practice of the same health 
                profession as the defendant and, if the defendant is or 
                claims to be a specialist, in the same specialty or 
                claimed specialty.
                    (B) The instruction of students in an accredited 
                health professional school or accredited residency or 
                clinical research program in the same health profession 
                as the defendant and, if the defendant is or claims to 
                be a specialist, in an accredited health professional 
                school or accredited residency or clinical research 
                program in the same specialty or claimed specialty.
            (3) If the defendant is a general practitioner, the expert 
        witness shall have devoted a majority of the witness's 
        professional time in the 1-year period preceding the occurrence 
        of the action giving rise to the lawsuit to one or more of the 
        following:
                    (A) Active clinical practice as a general 
                practitioner.
                    (B) Instruction of students in an accredited health 
                professional school or accredited residency or clinical 
                research program in the same health profession as the 
                defendant.
    (b) Lawsuits Against Entities.--If the defendant in a health care 
lawsuit is an entity that employs a person against whom or on whose 
behalf the testimony is offered, the provisions of subsection (a) apply 
as if the person were the party or defendant against whom or on whose 
behalf the testimony is offered.
    (c) Power of Court.--Nothing in this subsection shall limit the 
power of the trial court in a health care lawsuit to disqualify an 
expert witness on grounds other than the qualifications set forth under 
this subsection.
    (d) Limitation.--An expert witness in a health care lawsuit shall 
not be permitted to testify if the fee of the witness is in any way 
contingent on the outcome of the lawsuit.
    (e) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that places additional 
qualification requirements upon any individual testifying as an expert 
witness.

SEC. 2914. AFFIDAVIT OF MERIT.

    (a) Required Filing.--Subject to subsection (b), the plaintiff in a 
health care lawsuit alleging negligence or, if the plaintiff is 
represented by an attorney, the plaintiff's attorney shall file 
simultaneously with the health care lawsuit an affidavit of merit 
signed by a health professional who meets the requirements for an 
expert witness under section 2913 of this title. The affidavit of merit 
shall certify that the health professional has reviewed the notice and 
all medical records supplied to him or her by the plaintiff's attorney 
concerning the allegations contained in the notice and shall contain a 
statement of each of the following:
            (1) The applicable standard of practice or care.
            (2) The health professional's opinion that the applicable 
        standard of practice or care was breached by the health 
        professional or health facility receiving the notice.
            (3) The actions that should have been taken or omitted by 
        the health professional or health facility in order to have 
        complied with the applicable standard of practice or care.
            (4) The manner in which the breach of the standard of 
        practice or care was the proximate cause of the injury alleged 
        in the notice.
            (5) A listing of the medical records reviewed.
    (b) Filing Extension.--Upon motion of a party for good cause shown, 
the court in which the complaint is filed may grant the plaintiff or, 
if the plaintiff is represented by an attorney, the plaintiff's 
attorney an additional 28 days in which to file the affidavit required 
under subsection (a).
    (c) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that establishes 
additional requirements for the filing of an affidavit of merit or 
similar pre-litigation documentation.

SEC. 2915. NOTICE OF INTENT TO COMMENCE LAWSUIT.

    (a) Advance Notice.--A person shall not commence a health care 
lawsuit against a health care provider unless the person has given the 
health care provider 90 days written notice before the action is 
commenced.
    (b) Exceptions.--A health care lawsuit against a health care 
provider filed within 6 months of the statute of limitations expiring 
as to any claimant, or within 1 year of the statute of repose expiring 
as to any claimant, shall be exempt from compliance with this section.
    (c) State Flexibility.--No provision of this section shall be 
construed to preempt any State law (whether effective before, on, or 
after the date of the enactment of this Act) that establishes a 
different time period for the filing of written notice.

          TITLE XXX--CONSOLIDATION OF FEDERAL WELFARE PROGRAMS

SEC. 3001. SENSE OF CONGRESS.

    It is the sense of Congress that all welfare programs should be 
under the jurisdiction of a single House committee and a single Senate 
committee. Furthermore, welfare programs should be prioritized, based 
on their efficacy, with the objective of eliminating programs that 
aren't working and retaining those that are.

                        DIVISION B--FAIR TAX ACT

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``FairTax Act of 
2019''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Congressional findings.
 TITLE I--REPEAL OF THE INCOME TAX, PAYROLL TAXES, AND ESTATE AND GIFT 
                                 TAXES

Sec. 101. Income taxes repealed.
Sec. 102. Payroll taxes repealed.
Sec. 103. Estate and gift taxes repealed.
Sec. 104. Conforming amendments; effective date.
                      TITLE II--SALES TAX ENACTED

Sec. 201. Sales tax.
Sec. 202. Conforming and technical amendments.
                        TITLE III--OTHER MATTERS

Sec. 301. Phase-out of administration of repealed Federal taxes.
Sec. 302. Administration of other Federal taxes.
Sec. 303. Sales tax inclusive Social Security benefits indexation.
   TITLE IV--SUNSET OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED

Sec. 401. Elimination of sales tax if Sixteenth Amendment not repealed.

SEC. 2. CONGRESSIONAL FINDINGS.

    (a) Findings Relating to Federal Income Tax.--Congress finds the 
Federal income tax--
            (1) retards economic growth and has reduced the standard of 
        living of the American public;
            (2) impedes the international competitiveness of United 
        States industry;
            (3) reduces savings and investment in the United States by 
        taxing income multiple times;
            (4) slows the capital formation necessary for real wages to 
        steadily increase;
            (5) lowers productivity;
            (6) imposes unacceptable and unnecessary administrative and 
        compliance costs on individual and business taxpayers;
            (7) is unfair and inequitable;
            (8) unnecessarily intrudes upon the privacy and civil 
        rights of United States citizens;
            (9) hides the true cost of government by embedding taxes in 
        the costs of everything Americans buy;
            (10) is not being complied with at satisfactory levels and 
        therefore raises the tax burden on law abiding citizens; and
            (11) impedes upward social mobility.
    (b) Findings Relating to Federal Payroll Taxes.--Congress finds 
further that the Social Security and Medicare payroll taxes and self-
employment taxes--
            (1) raise the cost of employment;
            (2) destroy jobs and cause unemployment; and
            (3) have a disproportionately adverse impact on lower 
        income Americans.
    (c) Findings Relating to Federal Estate and Gift Taxes.--Congress 
finds further that the Federal estate and gift taxes--
            (1) force family businesses and farms to be sold by the 
        family to pay such taxes;
            (2) discourage capital formation and entrepreneurship;
            (3) foster the continued dominance of large enterprises 
        over small family-owned companies and farms; and
            (4) impose unacceptably high tax planning costs on small 
        businesses and farms.
    (d) Findings Relating to National Sales Tax.--Congress finds 
further that a broad-based national sales tax on goods and services 
purchased for final consumption--
            (1) is similar in many respects to the sales and use taxes 
        in place in 45 of the 50 States;
            (2) will promote savings and investment;
            (3) will promote fairness;
            (4) will promote economic growth;
            (5) will raise the standard of living;
            (6) will increase investment;
            (7) will enhance productivity and international 
        competitiveness;
            (8) will reduce administrative burdens on the American 
        taxpayer;
            (9) will improve upward social mobility; and
            (10) will respect the privacy interests and civil rights of 
        taxpayers.
    (e) Findings Relating to Administration of National Sales Tax.--
Congress further finds that--
            (1) most of the practical experience administering sales 
        taxes is found at the State governmental level;
            (2) it is desirable to harmonize Federal and State 
        collection and enforcement efforts to the maximum extent 
        possible;
            (3) it is sound tax administration policy to foster 
        administration and collection of the Federal sales tax at the 
        State level in return for a reasonable administration fee to 
        the States; and
            (4) businesses that must collect and remit taxes should 
        receive reasonable compensation for the cost of doing so.
    (f) Findings Relating to Repeal of Present Federal Tax System.--
Congress further finds that the 16th Amendment to the United States 
Constitution should be repealed.

 TITLE I--REPEAL OF THE INCOME TAX, PAYROLL TAXES, AND ESTATE AND GIFT 
                                 TAXES

SEC. 101. INCOME TAXES REPEALED.

    Subtitle A of the Internal Revenue Code of 1986 (relating to income 
taxes and self-employment taxes) is repealed.

SEC. 102. PAYROLL TAXES REPEALED.

    (a) In General.--Subtitle C of the Internal Revenue Code of 1986 
(relating to payroll taxes and withholding of income taxes) is 
repealed.
    (b) Funding of Social Security.--For funding of the Social Security 
Trust Funds from general revenue, see section 201 of the Social 
Security Act (42 U.S.C. 401).

SEC. 103. ESTATE AND GIFT TAXES REPEALED.

    Subtitle B of the Internal Revenue Code of 1986 (relating to estate 
and gift taxes) is repealed.

SEC. 104. CONFORMING AMENDMENTS; EFFECTIVE DATE.

    (a) Conforming Amendments.--The Internal Revenue Code of 1986 is 
amended--
            (1) by striking subtitle H (relating to financing of 
        Presidential election campaigns); and
            (2) by redesignating--
                    (A) subtitle D (relating to miscellaneous excise 
                taxes) as subtitle B;
                    (B) subtitle E (relating to alcohol, tobacco, and 
                certain other excise taxes) as subtitle C;
                    (C) subtitle F (relating to procedure and 
                administration) as subtitle D;
                    (D) subtitle G (relating to the Joint Committee on 
                Taxation) as subtitle E;
                    (E) subtitle I (relating to the Trust Fund Code) as 
                subtitle F;
                    (F) subtitle J (relating to coal industry health 
                benefits) as subtitle G; and
                    (G) subtitle K (relating to group health plan 
                portability, access, and renewability requirements) as 
                subtitle H.
    (b) Redesignation of 1986 Code.--
            (1) In general.--The Internal Revenue Code of 1986 enacted 
        on October 22, 1986, as heretofore, hereby, or hereafter 
        amended, may be cited as the Internal Revenue Code of 2019.
            (2) References in laws, etc.--Except when inappropriate, 
        any reference in any law, Executive order, or other document--
                    (A) to the Internal Revenue Code of 1986 shall 
                include a reference to the Internal Revenue Code of 
                2019; and
                    (B) to the Internal Revenue Code of 2019 shall 
                include a reference to the provisions of law formerly 
                known as the Internal Revenue Code of 1986.
    (c) Additional Amendments.--For additional conforming amendments, 
see section 202 of this Act.
    (d) Effective Date.--Except as otherwise provided in this Act, the 
amendments made by this Act shall take effect on January 1, 2021.

                      TITLE II--SALES TAX ENACTED

SEC. 201. SALES TAX.

    (a) In General.--The Internal Revenue Code of 2019 is amended by 
inserting before subtitle B (as redesignated by section 104(a)(2)(A)) 
the following new subtitle:

                        ``Subtitle A--Sales Tax

``Sec. 1. Principles of interpretation.
``Sec. 2. Definitions.
   ``Chapter 1. Interpretation; Definitions; Imposition of Tax; etc.

                     ``Chapter 2. Credits; Refunds

               ``Chapter 3. Family Consumption Allowance

     ``Chapter 4. Federal and State Cooperative Tax Administration

              ``Chapter 5. Other Administrative Provisions

           ``Chapter 6. Collections; Appeals; Taxpayer Rights

                       ``Chapter 7. Special Rules

             ``Chapter 8. Financial Intermediation Services

                    ``Chapter 9. Additional Matters

``SEC. 1. PRINCIPLES OF INTERPRETATION.

    ``(a) In General.--Any court, the Secretary, and any sales tax 
administering authority shall consider the purposes of this subtitle 
(as set forth in subsection (b)) as the primary aid in statutory 
construction.
    ``(b) Purposes.--The purposes of this subtitle are as follows:
            ``(1) To raise revenue needed by the Federal Government in 
        a manner consistent with the other purposes of this subtitle.
            ``(2) To tax all consumption of goods and services in the 
        United States once, without exception, but only once.
            ``(3) To prevent double, multiple, or cascading taxation.
            ``(4) To simplify the tax law and reduce the administration 
        costs of, and the costs of compliance with, the tax law.
            ``(5) To provide for the administration of the tax law in a 
        manner that respects privacy, due process, individual rights 
        when interacting with the government, the presumption of 
        innocence in criminal proceedings, and the presumption of 
        lawful behavior in civil proceedings.
            ``(6) To increase the role of State governments in Federal 
        tax administration because of State government expertise in 
        sales tax administration.
            ``(7) To enhance generally cooperation and coordination 
        among State tax administrators; and to enhance cooperation and 
        coordination among Federal and State tax administrators, 
        consistent with the principle of intergovernmental tax 
        immunity.
    ``(c) Secondary Aids to Statutory Construction.--As a secondary aid 
in statutory construction, any court, the Secretary, and any sales tax 
administering authority shall consider--
            ``(1) the common law canons of statutory construction,
            ``(2) the meaning and construction of concepts and terms 
        used in the Internal Revenue Code of 1986 as in effect before 
        the effective date of this subtitle, and
            ``(3) construe any ambiguities in this Act in favor of 
        reserving powers to the States respectively, or to the people.

``SEC. 2. DEFINITIONS.

    ``(a) In General.--For purposes of this subtitle--
            ``(1) Affiliated firms.--A firm is affiliated with another 
        if 1 firm owns 50 percent or more of--
                    ``(A) the voting shares in a corporation, or
                    ``(B) the capital interests of a business firm that 
                is not a corporation.
            ``(2) Conforming state sales tax.--The term `conforming 
        State sales tax' means a sales tax imposed by a State that 
        adopts the same definition of taxable property and services as 
        adopted by this subtitle.
            ``(3) Designated commercial private courier service.--The 
        term `designated commercial private courier service' means a 
        firm designated as such by the Secretary or any sales tax 
        administering authority, upon application of the firm, if the 
        firm--
                    ``(A) provides its services to the general public,
                    ``(B) records electronically to its data base kept 
                in the regular course of its business the date on which 
                an item was given to such firm for delivery, and
                    ``(C) has been operating for at least 1 year.
            ``(4) Education and training.--The term `education and 
        training' means tuition for primary, secondary, or 
        postsecondary level education, and job-related training 
        courses. Such term does not include room, board, sports 
        activities, recreational activities, hobbies, games, arts or 
        crafts or cultural activities.
            ``(5) Gross payments.--The term `gross payments' means 
        payments for taxable property or services, including Federal 
        taxes imposed by this title.
            ``(6) Intangible property.--
                    ``(A) In general.--The term `intangible property' 
                includes copyrights, trademarks, patents, goodwill, 
                financial instruments, securities, commercial paper, 
                debts, notes and bonds, and other property deemed 
                intangible at common law. The Secretary shall, by 
                regulation resolve differences among the provisions of 
                common law of the several States.
                    ``(B) Certain types of property.--Such term does 
                not include tangible personal property (or rents or 
                leaseholds of any term thereon), real property (or 
                rents or leaseholds of any term thereon) and computer 
                software.
            ``(7) Person.--The term `person' means any natural person, 
        and unless the context clearly does not allow it, any 
        corporation, partnership, limited liability company, trust, 
        estate, government, agency, administration, organization, 
        association, or other legal entity (foreign or domestic).
            ``(8) Produce, provide, render, or sell taxable property or 
        services.--
                    ``(A) In general.--A taxable property or service is 
                used to produce, provide, render, or sell a taxable 
                property or service if such property or service is 
                purchased by a person engaged in a trade or business 
                for the purpose of employing or using such taxable 
                property or service in the production, provision, 
                rendering, or sale of other taxable property or 
                services in the ordinary course of that trade or 
                business.
                    ``(B) Research, experimentation, testing, and 
                development.--Taxable property or services used in a 
                trade or business for the purpose of research, 
                experimentation, testing, and development shall be 
                treated as used to produce, provide, render, or sell 
                taxable property or services.
                    ``(C) Insurance payments.--Taxable property or 
                services purchased by an insurer on behalf of an 
                insured shall be treated as used to produce, provide, 
                render, or sell taxable property or services if the 
                premium for the insurance contract giving rise to the 
                insurer's obligation was subject to tax pursuant to 
                section 801 (relating to financial intermediation 
                services).
                    ``(D) Education and training.--Education and 
                training shall be treated as services used to produce, 
                provide, render, or sell taxable property or services.
            ``(9) Registered seller.--The term `registered seller' 
        means a person registered pursuant to section 502.
            ``(10) Sales tax administering authority.--The term `sales 
        tax administering authority' means--
                    ``(A) the State agency designated to collect and 
                administer the sales tax imposed by this subtitle, in 
                an administering State, or
                    ``(B) the Secretary, in a State that is neither--
                            ``(i) an administering State, nor
                            ``(ii) a State that has elected to have its 
                        sales tax administered by an administering 
                        State.
            ``(11) Secretary.--The term `Secretary' means the Secretary 
        of the Treasury.
            ``(12) Taxable employer.--
                    ``(A) In general.--The term `taxable employer' 
                includes--
                            ``(i) any household employing domestic 
                        servants, and
                            ``(ii) any government except for government 
                        enterprises (as defined in section 704).
                    ``(B) Exceptions.--The term `taxable employer' does 
                not include any employer which is--
                            ``(i) engaged in a trade or business,
                            ``(ii) a not-for-profit organization (as 
                        defined in section 706), or
                            ``(iii) a government enterprise (as defined 
                        in section 704).
                    ``(C) Cross reference.--For rules relating to 
                collection and remittance of tax on wages by taxable 
                employers, see section 103(b)(2).
            ``(13) Tax inclusive fair market value.--The term `tax 
        inclusive fair market value' means the fair market value of 
        taxable property or services plus the tax imposed by this 
        subtitle.
            ``(14) Taxable property or service.--
                    ``(A) General rule.--The term `taxable property or 
                service' means--
                            ``(i) any property (including leaseholds of 
                        any term or rents with respect to such 
                        property) but excluding--
                                    ``(I) intangible property, and
                                    ``(II) used property, and
                            ``(ii) any service (including any financial 
                        intermediation services as determined by 
                        section 801).
                    ``(B) Service.--For purposes of subparagraph (A), 
                the term `service'--
                            ``(i) shall include any service performed 
                        by an employee for which the employee is paid 
                        wages or a salary by a taxable employer, and
                            ``(ii) shall not include any service 
                        performed by an employee for which the employee 
                        is paid wages or a salary--
                                    ``(I) by an employer in the regular 
                                course of the employer's trade or 
                                business,
                                    ``(II) by an employer that is a 
                                not-for-profit organization (as defined 
                                in section 706),
                                    ``(III) by an employer that is a 
                                government enterprise (as defined in 
                                section 704), and
                                    ``(IV) by taxable employers to 
                                employees directly providing education 
                                and training.
            ``(15) United states.--The term `United States', when used 
        in the geographical sense, means each of the 50 States, the 
        District of Columbia, and any commonwealth, territory, or 
        possession of the United States.
            ``(16) Used property.--The term `used property' means--
                    ``(A) property on which the tax imposed by section 
                101 has been collected and for which no credit has been 
                allowed under section 202, 203, or 205, or
                    ``(B) property that was held other than for a 
                business purpose (as defined in section 102(b)) on 
                December 31, 2020.
            ``(17) Wages and salary.--The terms `wage' and `salary' 
        mean all compensation paid for employment service including 
        cash compensation, employee benefits, disability insurance, or 
        wage replacement insurance payments, unemployment compensation 
        insurance, workers' compensation insurance, and the fair market 
        value of any other consideration paid by an employer to an 
        employee in consideration for employment services rendered.
    ``(b) Cross References.--
            ``(1) For the definition of business purposes, see section 
        102(b).
            ``(2) For the definition of insurance contract, see section 
        206(e).
            ``(3) For the definition of qualified family, see section 
        302.
            ``(4) For the definition of monthly poverty level, see 
        section 303.
            ``(5) For the definition of large seller, see section 
        501(e)(3).
            ``(6) For the definition of hobby activities, see section 
        701.
            ``(7) For the definition of gaming sponsor, see section 
        701(a).
            ``(8) For the definition of a chance, see section 701(b).
            ``(9) For the definition of government enterprise, see 
        section 704(b).
            ``(10) For the definition of mixed use property, see 
        section 705.
            ``(11) For the definition of qualified not-for-profit 
        organization, see section 706.
            ``(12) For the definition of financial intermediation 
        services, see section 801.

   ``CHAPTER 1--INTERPRETATION; DEFINITIONS; IMPOSITION OF TAX; ETC.

``Sec. 101. Imposition of sales tax.
``Sec. 102. Intermediate and export sales.
``Sec. 103. Rules relating to collection and remittance of tax.

``SEC. 101. IMPOSITION OF SALES TAX.

    ``(a) In General.--There is hereby imposed a tax on the use or 
consumption in the United States of taxable property or services.
    ``(b) Rate.--
            ``(1) For 2021.--In the calendar year 2021, the rate of tax 
        is 23 percent of the gross payments for the taxable property or 
        service.
            ``(2) For years after 2021.--For years after the calendar 
        year 2021, the rate of tax is the combined Federal tax rate 
        percentage (as defined in paragraph (3)) of the gross payments 
        for the taxable property or service.
            ``(3) Combined federal tax rate percentage.--The combined 
        Federal tax rate percentage is the sum of--
                    ``(A) the general revenue rate (as defined in 
                paragraph (4)),
                    ``(B) the old-age, survivors and disability 
                insurance rate, and
                    ``(C) the hospital insurance rate.
            ``(4) General revenue rate.--The general revenue rate shall 
        be 14.91 percent.
    ``(c) Coordination With Import Duties.--The tax imposed by this 
section is in addition to any import duties imposed by chapter 4 of 
title 19, United States Code. The Secretary shall provide by regulation 
that, to the maximum extent practicable, the tax imposed by this 
section on imported taxable property and services is collected and 
administered in conjunction with any applicable import duties imposed 
by the United States.
    ``(d) Liability for Tax.--
            ``(1) In general.--The person using or consuming taxable 
        property or services in the United States is liable for the tax 
        imposed by this section, except as provided in paragraph (2) of 
        this subsection.
            ``(2) Exception where tax paid to seller.--A person using 
        or consuming a taxable property or service in the United States 
        is not liable for the tax imposed by this section if the person 
        pays the tax to a person selling the taxable property or 
        service and receives from such person a purchaser's receipt 
        within the meaning of section 509.

``SEC. 102. INTERMEDIATE AND EXPORT SALES.

    ``(a) In General.--For purposes of this subtitle--
            ``(1) Business and export purposes.--No tax shall be 
        imposed under section 101 on any taxable property or service 
        purchased for a business purpose in a trade or business.
            ``(2) Investment purpose.--No tax shall be imposed under 
        section 101 on any taxable property or service purchased for an 
        investment purpose and held exclusively for an investment 
        purpose.
            ``(3) State government functions.--No tax shall be imposed 
        under section 101 on State government functions that do not 
        constitute the final consumption of property or services.
    ``(b) Business Purposes.--For purposes of this section, the term 
`purchased for a business purpose in a trade or business' means 
purchased by a person engaged in a trade or business and used in that 
trade or business--
            ``(1) for resale,
            ``(2) to produce, provide, render, or sell taxable property 
        or services, or
            ``(3) in furtherance of other bona fide business purposes.
    ``(c) Investment Purposes.--For purposes of this section, the term 
`purchased for an investment purpose' means property purchased 
exclusively for purposes of appreciation or the production of income 
but not entailing more than minor personal efforts.

``SEC. 103. RULES RELATING TO COLLECTION AND REMITTANCE OF TAX.

    ``(a) Liability for Collection and Remittance of the Tax.--Except 
as provided otherwise by this section, any tax imposed by this subtitle 
shall be collected and remitted by the seller of taxable property or 
services (including financial intermediation services).
    ``(b) Tax To Be Remitted by Purchaser in Certain Circumstances.--
            ``(1) In general.--In the case of taxable property or 
        services purchased outside of the United States and imported 
        into the United States for use or consumption in the United 
        States, the purchaser shall remit the tax imposed by section 
        101.
            ``(2) Certain wages or salary.--In the case of wages or 
        salary paid by a taxable employer which are taxable services, 
        the employer shall remit the tax imposed by section 101.
    ``(c) Conversion of Business or Export Property or Services.--
Property or services purchased for a business purpose in a trade or 
business or for export (sold untaxed pursuant to section 102(a)) that 
is subsequently converted to personal use shall be deemed purchased at 
the time of conversion and shall be subject to the tax imposed by 
section 101 at the fair market value of the converted property as of 
the date of conversion. The tax shall be due as if the property had 
been sold at the fair market value during the month of conversion. The 
person using or consuming the converted property is liable for and 
shall remit the tax.
    ``(d) Barter Transactions.--If gross payment for taxable property 
or services is made in other than money, then the person responsible 
for collecting and remitting the tax shall remit the tax to the sales 
tax administering authority in money as if gross payment had been made 
in money at the tax inclusive fair market value of the taxable property 
or services purchased.

                     ``CHAPTER 2--CREDITS; REFUNDS

``Sec. 201. Credits and refunds.
``Sec. 202. Business use conversion credit.
``Sec. 203. Intermediate and export sales credit.
``Sec. 204. Administration credit.
``Sec. 205. Bad debt credit.
``Sec. 206. Insurance proceeds credit.
``Sec. 207. Refunds.

``SEC. 201. CREDITS AND REFUNDS.

    ``(a) In General.--Each person shall be allowed a credit with 
respect to the taxes imposed by section 101 for each month in an amount 
equal to the sum of--
            ``(1) such person's business use conversion credit pursuant 
        to section 202 for such month,
            ``(2) such person's intermediate and export sales credit 
        pursuant to section 203 for such month,
            ``(3) the administration credit pursuant to section 204 for 
        such month,
            ``(4) the bad debt credit pursuant to section 205 for such 
        month,
            ``(5) the insurance proceeds credit pursuant to section 206 
        for such month,
            ``(6) the transitional inventory credit pursuant to section 
        902, and
            ``(7) any amount paid in excess of the amount due.
    ``(b) Credits Not Additive.--Only one credit allowed by chapter 2 
may be taken with respect to any particular gross payment.

``SEC. 202. BUSINESS USE CONVERSION CREDIT.

    ``(a) In General.--For purposes of section 201, a person's business 
use conversion credit for any month is the aggregate of the amounts 
determined under subsection (b) with respect to taxable property and 
services--
            ``(1) on which tax was imposed by section 101 (and actually 
        paid), and
            ``(2) which commenced to be 95 percent or more used during 
        such month for business purposes (within the meaning of section 
        102(b)).
    ``(b) Amount of Credit.--The amount determined under this paragraph 
with respect to any taxable property or service is the lesser of--
            ``(1) the product of--
                    ``(A) the rate imposed by section 101, and
                    ``(B) the quotient that is--
                            ``(i) the fair market value of the property 
                        or service when its use is converted, divided 
                        by
                            ``(ii) the quantity that is one minus the 
                        tax rate imposed by section 101, or
            ``(2) the amount of tax paid with respect to such taxable 
        property or service, including the amount, if any, determined 
        in accordance with section 705 (relating to mixed use 
        property).

``SEC. 203. INTERMEDIATE AND EXPORT SALES CREDIT.

    ``For purposes of section 201, a person's intermediate and export 
sales credit is the amount of sales tax paid on the purchase of any 
taxable property or service purchased for--
            ``(1) a business purpose in a trade or business (as defined 
        in section 102(b)), or
            ``(2) export from the United States for use or consumption 
        outside the United States.

``SEC. 204. ADMINISTRATION CREDIT.

    ``(a) In General.--Every person filing a timely monthly report 
(with regard to extensions) in compliance with section 501 shall be 
entitled to a taxpayer administrative credit equal to the greater of--
            ``(1) $200, or
            ``(2) one-quarter of 1 percent of the tax remitted.
    ``(b) Limitation.--The credit allowed under this section shall not 
exceed 20 percent of the tax due to be remitted prior to the 
application of any credit or credits permitted by section 201.

``SEC. 205. BAD DEBT CREDIT.

    ``(a) Financial Intermediation Services.--Any person who has 
experienced a bad debt (other than unpaid invoices within the meaning 
of subsection (b)) shall be entitled to a credit equal to the product 
of--
            ``(1) the rate imposed by section 101, and
            ``(2) the quotient that is--
                    ``(A) the amount of the bad debt (as defined in 
                section 802), divided by
                    ``(B) the quantity that is one minus the rate 
                imposed by section 101.
    ``(b) Unpaid Invoices.--Any person electing the accrual method 
pursuant to section 503 that has with respect to a transaction--
            ``(1) invoiced the tax imposed by section 101,
            ``(2) remitted the invoiced tax,
            ``(3) actually delivered the taxable property or performed 
        the taxable services invoiced, and
            ``(4) not been paid 180 days after date the invoice was due 
        to be paid,
shall be entitled to a credit equal to the amount of tax remitted and 
unpaid by the purchaser.
    ``(c) Subsequent Payment.--Any payment made with respect to a 
transaction subsequent to a section 205 credit being taken with respect 
to that transaction shall be subject to tax in the month the payment 
was received as if a tax inclusive sale of taxable property and 
services in the amount of the payment had been made.
    ``(d) Partial Payments.--Partial payments shall be treated as pro 
rata payments of the underlying obligation and shall be allocated 
proportionately--
            ``(1) for fully taxable payments, between payment for the 
        taxable property and service and tax, and
            ``(2) for partially taxable payments, among payment for the 
        taxable property and service, tax and other payment.
    ``(e) Related Parties.--The credit provided by this section shall 
not be available with respect to sales made to related parties. For 
purposes of this section, related party means affiliated firms and 
family members (as defined in section 302(b)).

``SEC. 206. INSURANCE PROCEEDS CREDIT.

    ``(a) In General.--A person receiving a payment from an insurer by 
virtue of an insurance contract shall be entitled to a credit in an 
amount determined by subsection (b), less any amount paid to the 
insured by the insurer pursuant to subsection (c), if the entire 
premium (except that portion allocable to the investment account of the 
underlying policy) for the insurance contract giving rise to the 
insurer's obligation to make a payment to the insured was subject to 
the tax imposed by section 101 and said tax was paid.
    ``(b) Credit Amount.--The amount of the credit shall be the product 
of--
            ``(1) the rate imposed by section 101, and
            ``(2) the quotient that is--
                    ``(A) the amount of the payment made by the insurer 
                to the insured, divided by
                    ``(B) the quantity that is one minus the rate 
                imposed by section 101.
    ``(c) Administrative Option.--The credit determined in accordance 
with subsection (b) shall be paid by the insurer to the insured and the 
insurer shall be entitled to the credit in lieu of the insured, except 
that the insurer may elect, in a form prescribed by the Secretary, to 
not pay the credit and require the insured to make application for the 
credit. In the event of such election, the insurer shall provide to the 
Secretary and the insured the name and tax identification number of the 
insurer and of the insured and indicate the proper amount of the 
credit.
    ``(d) Coordination With Respect to Exemption.--If taxable property 
or services purchased by an insurer on behalf of an insured are 
purchased free of tax by virtue of section 2(a)(8)(C), then the credit 
provided by this section shall not be available with respect to that 
purchase.
    ``(e) Insurance Contract.--For purposes of subsection (a), the term 
`insurance contract' shall include a life insurance contract, a health 
insurance contract, a property and casualty loss insurance contract, a 
general liability insurance contract, a marine insurance contract, a 
fire insurance contract, an accident insurance contract, a disability 
insurance contract, a long-term care insurance contract, and an 
insurance contract that provides a combination of these types of 
insurance.

``SEC. 207. REFUNDS.

    ``(a) Registered Sellers.--If a registered seller files a monthly 
tax report with an overpayment, then, upon application by the 
registered seller in a form prescribed by the sales tax administering 
authority, the overpayment shown on the report shall be refunded to the 
registered seller within 60 days of receipt of said application. In the 
absence of such application, the overpayment may be carried forward, 
without interest, by the person entitled to the credit.
    ``(b) Other Persons.--If a person other than a registered seller 
has an overpayment for any month, then, upon application by the person 
in a form prescribed by the sales tax administering authority, the 
credit balance due shall be refunded to the person within 60 days of 
receipt of said application.
    ``(c) Interest.--No interest shall be paid on any balance due from 
the sales tax administering authority under this subsection for any 
month if such balance due is paid within 60 days after the application 
for refund is received. Balances due not paid within 60 days after the 
application for refund is received shall bear interest from the date of 
application. Interest shall be paid at the Federal short-term rate (as 
defined in section 511).
    ``(d) Suspension of Period To Pay Refund Only if Federal or State 
Court Ruling.--The 60-day periods under subsections (a) and (b) shall 
be suspended with respect to a purported overpayment (or portion 
thereof) only during any period that there is in effect a preliminary, 
temporary, or final ruling from a Federal or State court that there is 
reasonable cause to believe that such overpayment may not actually be 
due.

               ``CHAPTER 3--FAMILY CONSUMPTION ALLOWANCE

``Sec. 301. Family consumption allowance.
``Sec. 302. Qualified family.
``Sec. 303. Monthly poverty level.
``Sec. 304. Rebate mechanism.
``Sec. 305. Change in family circumstances.

``SEC. 301. FAMILY CONSUMPTION ALLOWANCE.

    ``Each qualified family shall be eligible to receive a sales tax 
rebate each month. The sales tax rebate shall be in an amount equal to 
the product of--
            ``(1) the rate of tax imposed by section 101, and
            ``(2) the monthly poverty level.

``SEC. 302. QUALIFIED FAMILY.

    ``(a) General Rule.--For purposes of this chapter, the term 
`qualified family' shall mean one or more family members sharing a 
common residence. All family members sharing a common residence shall 
be considered as part of one qualified family.
    ``(b) Family Size Determination.--
            ``(1) In general.--To determine the size of a qualified 
        family for purposes of this chapter, family members shall 
        mean--
                    ``(A) an individual,
                    ``(B) the individual's spouse,
                    ``(C) all lineal ancestors and descendants of said 
                individual (and such individual's spouse),
                    ``(D) all legally adopted children of such 
                individual (and such individual's spouse), and
                    ``(E) all children under legal guardianship of such 
                individual (or such individual's spouse).
            ``(2) Identification requirements.--In order for a person 
        to be counted as a member of the family for purposes of 
        determining the size of the qualified family, such person 
        must--
                    ``(A) have a bona fide Social Security number, and
                    ``(B) be a lawful resident of the United States.
    ``(c) Children Living Away From Home.--
            ``(1) Students living away from home.--Any person who was a 
        registered student during not fewer than 5 months in a calendar 
        year while living away from the common residence of a qualified 
        family but who receives over 50 percent of such person's 
        support during a calendar year from members of the qualified 
        family shall be included as part of the family unit whose 
        members provided said support for purposes of this chapter.
            ``(2) Children of divorced or separated parents.--If a 
        child's parents are divorced or legally separated, a child for 
        purposes of this chapter shall be treated as part of the 
        qualified family of the custodial parent. In cases of joint 
        custody, the custodial parent for purposes of this chapter 
        shall be the parent that has custody of the child for more than 
        one-half of the time during a given calendar year. A parent 
        entitled to be treated as the custodial parent pursuant to this 
        paragraph may release this claim to the other parent if said 
        release is in writing.
    ``(d) Annual Registration.--In order to receive the family 
consumption allowance provided by section 301, a qualified family must 
register with the sales tax administering authority in a form 
prescribed by the Secretary. The annual registration form shall 
provide--
            ``(1) the name of each family member who shared the 
        qualified family's residence on the family determination date,
            ``(2) the Social Security number of each family member on 
        the family determination date who shared the qualified family's 
        residence on the family determination date,
            ``(3) the family member or family members to whom the 
        family consumption allowance should be paid,
            ``(4) a certification that all listed family members are 
        lawful residents of the United States,
            ``(5) a certification that all family members sharing the 
        common residence are listed,
            ``(6) a certification that no family members were 
        incarcerated on the family determination date (within the 
        meaning of subsection (l)), and
            ``(7) the address of the qualified family.
Said registration shall be signed by all members of the qualified 
family that have attained the age of 21 years as of the date of filing.
    ``(e) Registration Not Mandatory.--Registration is not mandatory 
for any qualified family.
    ``(f) Effect of Failure To Provide Annual Registration.--Any 
qualified family that fails to register in accordance with this section 
within 30 days of the family determination date, shall cease receiving 
the monthly family consumption allowance in the month beginning 90 days 
after the family determination date.
    ``(g) Effect of Curing Failure To Provide Annual Registration.--Any 
qualified family that failed to timely make its annual registration in 
accordance with this section but subsequently cures its failure to 
register, shall be entitled to up to 6 months of lapsed sales tax 
rebate payments. No interest on lapsed payment amount shall be paid.
    ``(h) Effective Date of Annual Registrations.--Annual registrations 
shall take effect for the month beginning 90 days after the family 
registration date.
    ``(i) Effective Date of Revised Registrations.--A revised 
registration made pursuant to section 305 shall take effect for the 
first month beginning 60 days after the revised registration was filed. 
The existing registration shall remain in effect until the effective 
date of the revised registration.
    ``(j) Determination of Registration Filing Date.--An annual or 
revised registration shall be deemed filed when--
            ``(1) deposited in the United States mail, postage prepaid, 
        to the address of the sales tax administering authority,
            ``(2) delivered and accepted at the offices of the sales 
        tax administering authority, or
            ``(3) provided to a designated commercial private courier 
        service for delivery within 2 days to the sales tax 
        administering authority at the address of the sales tax 
        administering authority.
    ``(k) Proposed Registration To Be Provided.--Thirty or more days 
before the family registration date, the sales tax administering 
authority shall mail to the address shown on the most recent rebate 
registration or change of address notice filed pursuant to section 
305(d) a proposed registration that may be simply signed by the 
appropriate family members if family circumstances have not changed.
    ``(l) Incarcerated Individuals.--An individual shall not be 
eligible under this chapter to be included as a member of any qualified 
family if that individual--
            ``(1) is incarcerated in a local, State, or Federal jail, 
        prison, mental hospital, or other institution on the family 
        determination date, and
            ``(2) is scheduled to be incarcerated for 6 months or more 
        in the 12-month period following the effective date of the 
        annual registration or the revised registration of said 
        qualified family.
    ``(m) Family Determination Date.--The family determination date is 
a date assigned to each family by the Secretary for purposes of 
determining qualified family size and other information necessary for 
the administration of this chapter. The Secretary shall promulgate 
regulations regarding the issuance of family determination dates. In 
the absence of any regulations, the family determination date for all 
families shall be October 1. The Secretary may assign family 
determination dates for administrative convenience. Permissible means 
of assigning family determination dates include a method based on the 
birth dates of family members.
    ``(n) Cross Reference.--For penalty for filing false rebate claim, 
see section 504(i).

``SEC. 303. MONTHLY POVERTY LEVEL.

    ``(a) In General.--The monthly poverty level for any particular 
month shall be one-twelfth of the `annual poverty level'. For purposes 
of this section the `annual poverty level' shall be the sum of--
            ``(1) the annual level determined by the Department of 
        Health and Human Services poverty guidelines required by 
        sections 652 and 673(2) of the Omnibus Reconciliation Act of 
        1981 for a particular family size, and
            ``(2) in case of families that include a married couple, 
        the `annual marriage penalty elimination amount'.
    ``(b) Annual Marriage Penalty Elimination Amount.--The annual 
marriage penalty elimination amount shall be the amount that is--
            ``(1) the amount that is two times the annual level 
        determined by the Department of Health and Human Services 
        poverty guidelines required by sections 652 and 673(2) of the 
        Omnibus Reconciliation Act of 1981 for a family of one, less
            ``(2) the annual level determined by the Department of 
        Health and Human Services poverty guidelines required by 
        sections 652 and 673(2) of the Omnibus Reconciliation Act of 
        1981 for a family of two.

``SEC. 304. REBATE MECHANISM.

    ``(a) General Rule.--The Social Security Administration shall 
provide a monthly sales tax rebate to duly registered qualified 
families in an amount determined in accordance with section 301.
    ``(b) Persons Receiving Rebate.--The payments shall be made to the 
persons designated by the qualifying family in the annual or revised 
registration for each qualified family in effect with respect to the 
month for which payment is being made. Payments may only be made to 
persons 18 years or older. If more than 1 person is designated in a 
registration to receive the rebate, then the rebate payment shall be 
divided evenly between or among those persons designated.
    ``(c) When Rebates Mailed.--Rebates shall be mailed on or before 
the first business day of the month for which the rebate is being 
provided.
    ``(d) Smart Cards and Direct Electronic Deposit Permissible.--The 
Social Security Administration may provide rebates in the form of smart 
cards that carry cash balances in their memory for use in making 
purchases at retail establishments or by direct electronic deposit.

``SEC. 305. CHANGE IN FAMILY CIRCUMSTANCES.

    ``(a) General Rule.--In the absence of the filing of a revised 
registration in accordance with this chapter, the common residence of 
the qualified family, marital status and number of persons in a 
qualified family on the family registration date shall govern 
determinations required to be made under this chapter for purposes of 
the following calendar year.
    ``(b) No Double Counting.--In no event shall any person be 
considered part of more than one qualified family.
    ``(c) Revised Registration Permissible.--A qualified family may 
file a revised registration for purposes of section 302(d) to reflect a 
change in family circumstances. A revised registration form shall 
provide--
            ``(1) the name of each family member who shared the 
        qualified family's residence on the filing date of the revised 
        registration,
            ``(2) the Social Security number of each family member who 
        shared the qualified family's residence on the filing date of 
        the revised registration,
            ``(3) the family member or family members to whom the 
        family consumption allowance should be paid,
            ``(4) a certification that all listed family members are 
        lawful residents of the United States,
            ``(5) a certification that all family members sharing the 
        commoner residence are listed,
            ``(6) a certification that no family members were 
        incarcerated on the family determination date (within the 
        meaning of section 302(1)), and
            ``(7) the address of the qualified family.
Said revised registration shall be signed by all members of the 
qualified family that have attained the age of 21 years as of the 
filing date of the revised registration.
    ``(d) Change of Address.--A change of address for a qualified 
family may be filed with the sales tax administering authority at any 
time and shall not constitute a revised registration.
    ``(e) Revised Registration Not Mandatory.--Revised registrations 
reflecting changes in family status are not mandatory.

     ``CHAPTER 4--FEDERAL AND STATE COOPERATIVE TAX ADMINISTRATION

``Sec. 401. Authority for States to collect tax.
``Sec. 402. Federal administrative support for States.
``Sec. 403. Federal-State tax conferences.
``Sec. 404. Federal administration in certain States.
``Sec. 405. Interstate allocation and destination determination.
``Sec. 406. General administrative matters.
``Sec. 407. Jurisdiction.

``SEC. 401. AUTHORITY FOR STATES TO COLLECT TAX.

    ``(a) In General.--The tax imposed by section 101 on gross payments 
for the use or consumption of taxable property or services within a 
State shall be administered, collected, and remitted to the United 
States Treasury by such State if the State is an administering State.
    ``(b) Administering State.--For purposes of this section, the term 
`administering State' means any State--
            ``(1) which maintains a sales tax, and
            ``(2) which enters into a cooperative agreement with the 
        Secretary containing reasonable provisions governing the 
        administration by such State of the taxes imposed by the 
        subtitle and the remittance to the United States in a timely 
        manner of taxes collected under this chapter.
    ``(c) Cooperative Agreements.--The agreement under subsection 
(b)(2) shall include provisions for the expeditious transfer of funds, 
contact officers, dispute resolution, information exchange, 
confidentiality, taxpayer rights, and other matters of importance. The 
agreement shall not contain extraneous matters.
    ``(d) Timely Remittance of Tax.--
            ``(1) In general.--Administering States shall remit and pay 
        over taxes collected under this subtitle on behalf of the 
        United States (less the administration fee allowable under 
        paragraph (2)) not later than 5 days after receipt. Interest at 
        150 percent of the Federal short-term rate shall be paid with 
        respect to amounts remitted after the due date.
            ``(2) Administration fee.--An administering State may 
        retain an administration fee equal to one-quarter of 1 percent 
        of the amounts otherwise required to be remitted to the United 
        States under this chapter by the administering State.
    ``(e) Limitation on Administration of Tax by United States.--The 
Secretary may administer the tax imposed by this subtitle in an 
administering State only if--
            ``(1)(A) such State has failed on a regular basis to timely 
        remit to the United States taxes collected under this chapter 
        on behalf of the United States, or
            ``(B) such State has on a regular basis otherwise 
        materially breached the agreement referred to in subsection 
        (b)(2),
            ``(2) the State has failed to cure such alleged failures 
        and breaches within a reasonable time,
            ``(3) the Secretary provides such State with written notice 
        of such alleged failures and breaches, and
            ``(4) a District Court of the United States within such 
        State, upon application of the Secretary, has rendered a 
        decision--
                    ``(A) making findings of fact that--
                            ``(i) such State has failed on a regular 
                        basis to timely remit to the United States 
                        taxes collected under this chapter on behalf of 
                        the United States, or such State has on a 
                        regular basis otherwise materially breached the 
                        agreement referred to in subsection (b)(2),
                            ``(ii) the Secretary has provided such 
                        State with written notice of such alleged 
                        failures and breaches, and
                            ``(iii) the State has failed to cure such 
                        alleged failures and breaches within a 
                        reasonable time, and
                    ``(B) making a determination that it is in the best 
                interest of the citizens of the United States that the 
                administering State's authority to administer the tax 
                imposed by this subtitle be revoked and said tax be 
                administered directly by the Secretary.
        The order of the District Court revoking the authority of an 
        Administering State shall contain provisions governing the 
        orderly transfer of authority to the Secretary.
    ``(f) Reinstitution.--A State that has had its authority revoked 
pursuant to subsection (e) shall not be an administering State for a 
period of not less than 5 years after the date of the order of 
revocation. For the first calendar year commencing 8 years after the 
date of the order of revocation, the State shall be regarded without 
prejudice as eligible to become an administering State.
    ``(g) Third State Administration Permissible.--It shall be 
permissible for a State to contract with an administering State to 
administer the State's sales tax for an agreed fee. In this case, the 
agreement contemplated by subsection (c) shall have both the State and 
the Federal Government as parties.
    ``(h) Investigations and Audits.--Administering States shall not 
conduct investigations or audits at facilities in other administering 
States in connection with the tax imposed by section 101 or conforming 
State sales tax but shall instead cooperate with other administering 
States using the mechanisms established by section 402, by compact or 
by other agreement.

``SEC. 402. FEDERAL ADMINISTRATIVE SUPPORT FOR STATES.

    ``(a) In General.--The Secretary shall administer a program to 
facilitate information sharing among States.
    ``(b) State Compacts.--The Secretary shall facilitate, and may be a 
party to a compact among States for purposes of facilitating the 
taxation of interstate purchases and for other purposes that may 
facilitate implementation of this subtitle.
    ``(c) Agreement With Conforming States.--The Secretary is 
authorized to enter into and shall enter into an agreement among 
conforming States enabling conforming States to collect conforming 
State sales tax on sales made by sellers without a particular 
conforming State to a destination within that particular conforming 
State.
    ``(d) Secretary's Authority.--The Secretary shall have the 
authority to promulgate regulations, to provide guidelines, to assist 
States in administering the national sales tax, to provide for 
uniformity in the administration of the tax and to provide guidance to 
the public.

``SEC. 403. FEDERAL-STATE TAX CONFERENCES.

    ``Not less than once annually, the Secretary shall host a 
conference with the sales tax administrators from the various 
administering States to evaluate the state of the national sales tax 
system, to address issues of mutual concern and to develop and consider 
legislative, regulatory, and administrative proposals to improve the 
tax system.

``SEC. 404. FEDERAL ADMINISTRATION IN CERTAIN STATES.

    ``The Secretary shall administer the tax imposed by this subtitle 
in any State or other United States jurisdiction that--
            ``(1) is not an administering State, or
            ``(2) elected to have another State administer its tax in 
        accordance with section 401(g).

``SEC. 405. INTERSTATE ALLOCATION AND DESTINATION DETERMINATION.

    ``(a) Destination Generally.--The tax imposed by this subtitle is a 
destination principle tax. This section shall govern for purposes of 
determining--
            ``(1) whether the destination of taxable property and 
        services is within or without the United States, and
            ``(2) which State or territory within the United States is 
        the destination of taxable property and services.
    ``(b) Tangible Personal Property.--Except as provided in subsection 
(g) (relating to certain leases), the destination of tangible personal 
property shall be the State or territory in which the property was 
first delivered to the purchaser (including agents and authorized 
representatives).
    ``(c) Real Property.--The destination of real property, or rents or 
leaseholds on real property, shall be the State or territory in which 
the real property is located.
    ``(d) Other Property.--The destination of any other taxable 
property shall be the residence of the purchaser.
    ``(e) Services.--
            ``(1) General rule.--The destination of services shall be 
        the State or territory in which the use or consumption of the 
        services occurred. Allocation of service invoices relating to 
        more than 1 jurisdiction shall be on the basis of time or 
        another method determined by regulation.
            ``(2) Telecommunications services.--The destination of 
        telecommunications services shall be the residence of the 
        purchaser. Telecommunications services include telephone, 
        telegraph, beeper, radio, cable television, satellite, and 
        computer on-line or network services.
            ``(3) Domestic transportation services.--For transportation 
        services where all of the final destinations are within the 
        United States, the destination of transportation services shall 
        be the final destination of the trip (in the case of round or 
        multiple trip fares, the services amount shall be equally 
        allocated among each final destination).
            ``(4) International transportation services.--For 
        transportation services where the final destination or origin 
        of the trip is without the United States, the service amount 
        shall be deemed 50 percent attributable to the United States 
        destination or origin.
            ``(5) Electrical service.--The destination of electrical 
        services shall be the residence of the purchaser.
    ``(f) Financial Intermediation Services.--The destination of 
financial intermediation services shall be the residence of the 
purchaser.
    ``(g) Rents Paid for the Lease of Tangible Property.--
            ``(1) General rule.--Except as provided in paragraph (2), 
        the destination of rents paid for the lease of tangible 
        property and leaseholds on such property shall be where the 
        property is located while in use.
            ``(2) Land vehicles; aircraft, water craft.--The 
        destination of rental and lease payments on land vehicles, 
        aircraft and water craft shall be--
                    ``(A) in the case of rentals and leases of a term 
                of 1 month or less, the location where the land 
                vehicle, aircraft, or water craft was originally 
                delivered to the renter or lessee, and
                    ``(B) in the case of rentals and leases of a term 
                greater than 1 month, the residence of the renter or 
                lessee.
    ``(h) Allocation Rules.--For purposes of allocating revenue--
            ``(1) between or among administering States from taxes 
        imposed by this subtitle or from State sales taxes administered 
        by third-party administering States, or
            ``(2) between or among States imposing conforming State 
        sales taxes,
the revenue shall be allocated to those States that are the destination 
of the taxable property or service.
    ``(i) Federal Office of Revenue Allocation.--The Secretary shall 
establish an Office of Revenue Allocation to arbitrate any claims or 
disputes among administering States as to the destination of taxable 
property and services for purposes of allocating revenue between or 
among the States from taxes imposed by this subtitle. The determination 
of the Administrator of the Office of Revenue Allocation shall be 
subject to judicial review in any Federal court with competent 
jurisdiction. The standard of review shall be abuse of discretion.

``SEC. 406. GENERAL ADMINISTRATIVE MATTERS.

    ``(a) In General.--The Secretary and each sales tax administering 
authority may employ such persons as may be necessary for the 
administration of this subtitle and may delegate to employees the 
authority to conduct interviews, hearings, prescribe rules, promulgate 
regulations, and perform such other duties as are required by this 
subtitle.
    ``(b) Resolution of Any Inconsistent Rules and Regulations.--In the 
event that the Secretary and any sales tax administering authority have 
issued inconsistent rules or regulations, any lawful rule or regulation 
issued by the Secretary shall govern.
    ``(c) Adequate Notice To Be Provided.--Except in the case of an 
emergency declared by the Secretary (and not his designee), no rule or 
regulation issued by the Secretary with respect to any internal revenue 
law shall take effect before 90 days have elapsed after its publication 
in the Federal Register. Upon issuance, the Secretary shall provide 
copies of all rules or regulations issued under this title to each 
sales tax administering authority.
    ``(d) No Rules, Rulings, or Regulations With Retroactive Effect.--
No rule, ruling, or regulation issued or promulgated by the Secretary 
relating to any internal revenue law or by a sales tax administering 
authority shall apply to a period prior to its publication in the 
Federal Register (or State equivalent) except that a regulation may 
take retroactive effect to prevent abuse.
    ``(e) Review of Impact of Regulations, Rules, and Rulings on Small 
Business.--
            ``(1) Submission to small business administration.--After 
        publication of any proposed or temporary regulation by the 
        Secretary relating to internal revenue laws, the Secretary 
        shall submit such regulation to the Chief Counsel for Advocacy 
        of the Small Business Administration for comment on the impact 
        of such regulation on small businesses. Not later than the date 
        30 days after the date of such submission, the Chief Counsel 
        for Advocacy of the Small Business Administration shall submit 
        comments on such regulation to the Secretary.
            ``(2) Consideration of comments.--In prescribing any final 
        regulation which supersedes a proposed or temporary regulation 
        which had been submitted under this subsection to the Chief 
        Counsel for Advocacy of the Small Business Administration, the 
        Secretary shall--
                    ``(A) consider the comments of the Chief Counsel 
                for Advocacy of the Small Business Administration on 
                such proposed or temporary regulation, and
                    ``(B) in promulgating such final regulation, 
                include a narrative that describes the response to such 
                comments.
            ``(3) Submission of certain final regulation.--In the case 
        of promulgation by the Secretary of any final regulations 
        (other than a temporary regulation) which do not supersede a 
        proposed regulation, the requirements of paragraphs (1) and (2) 
        shall apply, except that the submission under paragraph (1) 
        shall be made at least 30 days before the date of such 
        promulgation, and the consideration and discussion required 
        under paragraph (2) shall be made in connection with the 
        promulgation of such final regulation.
    ``(f) Small Business Regulatory Safeguards.--The Small Business 
Regulatory Enforcement Fairness Act (Public Law 104-121; 110 Stat. 857 
(`SBREFA')) and the Regulatory Flexibility Act (5 U.S.C. 601-612 
(`RFA')) shall apply to regulations promulgated under this subtitle.

``SEC. 407. JURISDICTION.

    ``(a) State Jurisdiction.--A sales tax administering authority 
shall have jurisdiction over any gross payments made which have a 
destination (as determined in accordance with section 405) within the 
State of said sales tax administering authority. This grant of 
jurisdiction is not exclusive of any other jurisdiction that such sales 
tax administering authority may have.
    ``(b) Federal Jurisdiction.--The grant of jurisdiction in 
subsection (a) shall not be in derogation of Federal jurisdiction over 
the same matter. The Federal Government shall have the right to 
exercise preemptive jurisdiction over matters relating to the taxes 
imposed by this subtitle.

              ``CHAPTER 5--OTHER ADMINISTRATIVE PROVISIONS

``Sec. 501. Monthly reports and payments.
``Sec. 502. Registration.
``Sec. 503. Accounting.
``Sec. 504. Penalties.
``Sec. 505. Burden of persuasion and burden of production.
``Sec. 506. Attorneys' and accountancy fees.
``Sec. 507. Summons, examinations, audits, etc.
``Sec. 508. Records.
``Sec. 509. Tax to be separately stated and charged.
``Sec. 510. Coordination with title 11.
``Sec. 511. Applicable interest rate.

``SEC. 501. MONTHLY REPORTS AND PAYMENTS.

    ``(a) Tax Reports and Filing Dates.--
            ``(1) In general.--On or before the 15th day of each month, 
        each person who is--
                    ``(A) liable to collect and remit the tax imposed 
                by this subtitle by reason of section 103(a), or
                    ``(B) liable to pay tax imposed by this subtitle 
                which is not collected pursuant to section 103(a),
        shall submit to the appropriate sales tax administering 
        authority (in a form prescribed by the Secretary) a report 
        relating to the previous calendar month.
            ``(2) Contents of report.--The report required under 
        paragraph (1) shall set forth--
                    ``(A) the gross payments referred to in section 
                101,
                    ``(B) the tax collected under chapter 4 in 
                connection with such payments,
                    ``(C) the amount and type of any credit claimed, 
                and
                    ``(D) other information reasonably required by the 
                Secretary or the sales tax administering authority for 
                the administration, collection, and remittance of the 
                tax imposed by this subtitle.
    ``(b) Tax Payments Date.--
            ``(1) General rule.--The tax imposed by this subtitle 
        during any calendar month is due and shall be paid to the 
        appropriate sales tax administering authority on or before the 
        15th day of the succeeding month. Both Federal tax imposed by 
        this subtitle and conforming State sales tax (if any) shall be 
        paid in 1 aggregate payment.
            ``(2) Cross reference.--See subsection (e) relating to 
        remitting of separate segregated funds for sellers that are not 
        small sellers.
    ``(c) Extensions for Filing Reports.--
            ``(1) Automatic extensions for not more than 30 days.--On 
        application, an extension of not more than 30 days to file 
        reports under subsection (a) shall be automatically granted.
            ``(2) Other extensions.--On application, extensions of 30 
        to 60 days to file such reports shall be liberally granted by 
        the sales tax administering authority for reasonable cause. 
        Extensions greater than 60 days may be granted by the sales tax 
        administering authority to avoid hardship.
            ``(3) No extension for payment of taxes.--Notwithstanding 
        paragraphs (1) and (2), no extension shall be granted with 
        respect to the time for paying or remitting the taxes under 
        this subtitle.
    ``(d) Telephone Reporting of Violations.--The Secretary shall 
establish a system under which a violation of this subtitle can be 
brought to the attention of the sales tax administering authority for 
investigation through the use of a toll-free telephone number and 
otherwise.
    ``(e) Separate Segregated Accounts.--
            ``(1) In general.--Any registered seller that is not a 
        small seller shall deposit all sales taxes collected pursuant 
        to section 103 in a particular week in a separate segregated 
        account maintained at a bank or other financial institution 
        within 3 business days of the end of such week. Said registered 
        seller shall also maintain in that account sufficient funds to 
        meet the bank or financial institution minimum balance 
        requirements, if any, and to pay account fees and costs.
            ``(2) Small seller.--For purposes of this subsection, a 
        small seller is any person that has not collected $20,000 or 
        more of the taxes imposed by this subtitle in any of the 
        previous 12 months.
            ``(3) Large sellers.--Any seller that has collected 
        $100,000 or more of the taxes imposed by this subtitle in any 
        of the previous 12 months is a large seller. A large seller 
        shall remit to the sales tax administering authority the entire 
        balance of deposited taxes in its separate segregated account 
        on the first business day following the end of the calendar 
        week. The Secretary may by regulation require the electronic 
        transfer of funds due from large sellers.
            ``(4) Week.--For purposes of this subsection, the term 
        `week' shall mean the 7-day period ending on a Friday.
    ``(f) Determination of Report Filing Date.--A report filed pursuant 
to subsection (a) shall be deemed filed when--
            ``(1) deposited in the United States mail, postage prepaid, 
        addressed to the sales tax administering authority,
            ``(2) delivered and accepted at the offices of the sales 
        tax administering authority,
            ``(3) provided to a designated commercial private courier 
        service for delivery within 2 days to the sales tax 
        administering authority at the address of the sales tax 
        administering authority, or
            ``(4) by other means permitted by the Secretary.
    ``(g) Security Requirements.--A large seller (within the meaning of 
subsection (e)(3)) shall be required to provide security in an amount 
equal to the greater of $100,000 or one and one-half times the seller's 
average monthly tax liability during the previous 6 calendar months. 
Security may be a cash bond, a bond from a surety company approved by 
the Secretary, a certificate of deposit, or a State or United States 
Treasury bond. A bond qualifying under this subsection must be a 
continuing instrument for each calendar year (or portion thereof) that 
the bond is in effect. The bond must remain in effect until the surety 
or sureties are released and discharged. Failure to provide security in 
accordance with this section shall result in revocation of the seller's 
section 502 registration. If a person who has provided security 
pursuant to this subsection--
            ``(1) fails to pay an amount indicated in a final notice of 
        amount due under this subtitle (within the meaning of section 
        605(d)),
            ``(2) no Taxpayer Assistance Order is in effect relating to 
        the amount due,
            ``(3) either the time for filing an appeal pursuant to 
        section 604 has passed or the appeal was denied, and
            ``(4) the amount due is not being litigated in any judicial 
        forum,
then the security or part of the security, as the case may be, may be 
forfeited in favor of the Secretary to the extent of such tax due (plus 
interest if any).
    ``(h) Rewards Program.--The Secretary is authorized to maintain a 
program of awards wherein individuals that assist the Secretary or 
sales tax administering authorities in discovering or prosecuting tax 
fraud may be remunerated.
    ``(i) Cross Reference.--For interest due on taxes remitted late, 
see section 6601.

``SEC. 502. REGISTRATION.

    ``(a) In General.--Any person liable to collect and remit taxes 
pursuant to section 103(a) who is engaged in a trade or business shall 
register as a seller with the sales tax administering authority 
administering the taxes imposed by this subtitle.
    ``(b) Affiliated Firms.--Affiliated firms shall be treated as 1 
person for purposes of this section. Affiliated firms may elect, upon 
giving notice to the Secretary in a form prescribed by the Secretary, 
to treat separate firms as separate persons for purposes of this 
subtitle.
    ``(c) Designation of Tax Matters Person.--Every person registered 
pursuant to subsection (a) shall designate a tax matters person who 
shall be an individual whom the sales tax administering authority may 
contact regarding tax matters. Each person registered must provide 
notice of a change in the identity of the tax matters person within 30 
days of said change.
    ``(d) Effect of Failure To Register.--Any person that is required 
to register and who fails to do so is prohibited from selling taxable 
property or services. The Secretary or a sales tax administering 
authority may bring an action seeking a temporary restraining order, an 
injunction, or such other order as may be appropriate to enforce this 
section.

``SEC. 503. ACCOUNTING.

    ``(a) Cash Method To Be Used Generally.--Registered sellers and 
other persons shall report transactions using the cash method of 
accounting unless an election to use the accrual method of accounting 
is made pursuant to subsection (b).
    ``(b) Election To Use Accrual Method.--A person may elect with 
respect to a calender year to remit taxes and report transactions with 
respect to the month where a sale was invoiced and accrued.
    ``(c) Cross Reference.--See section 205 for rules relating to bad 
debts for sellers electing the accrual method.

``SEC. 504. PENALTIES.

    ``(a) Failure To Register.--Each person who is required to register 
pursuant to section 502 but fails to do so prior to notification by the 
sales tax administering authority shall be liable for a penalty of 
$500.
    ``(b) Reckless or Willful Failure To Collect Tax.--
            ``(1) Civil penalty; fraud.--Each person who is required to 
        and recklessly or willfully fails to collect taxes imposed by 
        this subtitle shall be liable for a penalty equal to the 
        greater of $500 or 20 percent of tax not collected.
            ``(2) Criminal penalty.--Each person who is required to and 
        willfully fails as part of a trade or business to collect taxes 
        imposed by this subtitle may be fined an amount up to the 
        amount determined in accordance with paragraph (1) or 
        imprisoned for a period of not more than 1 year or both.
    ``(c) Reckless or Willful Assertion of Invalid Exemption.--
            ``(1) Civil penalty; fraud.--Each person who recklessly or 
        willfully asserts an invalid intermediate or export sales 
        exemption from the taxes imposed by this subtitle shall be 
        liable for a penalty equal to the greater of $500 or 20 percent 
        of the tax not collected or remitted.
            ``(2) Criminal penalty.--Each person who willfully asserts 
        an invalid intermediate or export sales exemption from the 
        taxes imposed by this subtitle may be fined an amount up to the 
        amount determined in accordance with paragraph (1) or 
        imprisoned for a period of not more than 1 year or both.
    ``(d) Reckless or Willful Failure To Remit Tax Collected.--
            ``(1) Civil penalty; fraud.--Each person who is required to 
        and recklessly or willfully fails to remit taxes imposed by 
        this subtitle and collected from purchasers shall be liable for 
        a penalty equal to the greater of $1,000 or 50 percent of the 
        tax not remitted.
            ``(2) Criminal penalty.--Each person who willfully fails to 
        remit taxes imposed by this subtitle and collected from 
        purchasers may be fined an amount up to the amount determined 
        in accordance with paragraph (1) or imprisoned for a period of 
        not more than 2 years or both.
    ``(e) Reckless or Willful Failure To Pay Tax.--Each person who is 
required to and recklessly or willfully fails to pay taxes imposed by 
this subtitle shall be liable for a penalty equal to the greater of 
$500 or 20 percent of the tax not paid.
    ``(f) Penalty for Late Filing.--
            ``(1) In general.--In the case of a failure by any person 
        who is required to and fails to file a report required by 
        section 501 on or before the due date (determined with regard 
        to any extension) for such report, such person shall pay a 
        penalty for each month or fraction thereof that said report is 
        late equal to the greater of--
                    ``(A) $50, or
                    ``(B) 0.5 percent of the gross payments required to 
                be shown on the report.
            ``(2) Increased penalty on returns filed after written 
        inquiry.--The amount of the penalty under paragraph (1) shall 
        be doubled with respect to any report filed after a written 
        inquiry with respect to such report is received by the taxpayer 
        from the sales tax administering authority.
            ``(3) Limitation.--The penalty imposed under this 
        subsection shall not exceed 12 percent.
            ``(4) Exceptions.--
                    ``(A) Reasonable cause.--No penalty shall be 
                imposed under this subsection with respect to any 
                failure if it is shown that such failure is due to 
                reasonable cause.
                    ``(B) Other waiver authority.--In addition to 
                penalties not imposed by reason of subparagraph (A), 
                the sales tax administering authority, on application, 
                shall waive the penalty imposed by paragraph (1) once 
                per registered person per 24-month period. The 
                preceding sentence shall not apply to a penalty 
                determined under paragraph (2).
    ``(g) Penalty for Willfully or Recklessly Accepting a False 
Intermediate or Export Sales Certificate.--A person who willingly or 
recklessly accepts a false intermediate or export sales certificate 
shall pay a penalty equal to 20 percent of the tax not collected by 
reason of said acceptance.
    ``(h) Penalty for Late Remittance of Taxes.--
            ``(1) In general.--A person who is required to timely remit 
        taxes imposed by this subtitle and remits taxes more than 1 
        month after such taxes are due shall pay a penalty equal to 1 
        percent per month (or fraction thereof) from the due date.
            ``(2) Limitation.--The penalty imposed under this 
        subsection shall not exceed 24 percent.
            ``(3) Exceptions for reasonable cause.--No penalty shall be 
        imposed under paragraph (1) with respect to any late remittance 
        if it is shown that such late remittance is due to reasonable 
        cause.
    ``(i) Penalty for Filing False Rebate Claim.--
            ``(1) Civil penalty; fraud.--A person who willingly or 
        recklessly files a false claim for a family consumption 
        allowance rebate (within the meaning of chapter 3) shall--
                    ``(A) pay a penalty equal to the greater of $500 or 
                50 percent of the claimed annual rebate amount not 
                actually due, and
                    ``(B) repay any rebates received as a result of the 
                false rebate claim (together with interest).
            ``(2) Criminal penalty.--A person who willingly files a 
        false claim for a family consumption allowance rebate (within 
        the meaning of chapter 3) may be fined an amount up to the 
        amount determined in accordance with paragraph (1) or 
        imprisoned for a period not more than 1 year or both.
    ``(j) Penalty for Bad Check.--If any check or money order in 
payment of any amount receivable under this subtitle is not duly paid, 
in addition to other penalties provided by law, the person who tendered 
such check shall pay a penalty equal to the greater of--
            ``(1) $25, or
            ``(2) two percent of the amount of such check.
    ``(k) Penalty for Failure To Maintain a Separate Segregated 
Account.--Any person required to maintain a separate segregated account 
pursuant to section 501(e) that fails to maintain such a separate 
segregated account shall pay a penalty of $1,000.
    ``(l) Penalty for Failure To Deposit Collected Taxes in a Separate 
Segregated Account.--Any person required to deposit collected taxes 
into a separate segregated account maintained pursuant to section 
501(e) that fails to timely deposit said taxes into the separate 
segregated account shall pay a penalty equal to 1 percent of the amount 
required to be deposited. The penalty imposed by the previous sentence 
shall be tripled unless said taxes have been deposited in the separate 
segregated account or remitted to the sales tax administering authority 
within 16 days of the date said deposit was due.
    ``(m) Joint and Several Liability for Tax Matters Person and 
Responsible Officers.--The tax matters person (designated pursuant to 
section 502(c)) and responsible officers or partners of a firm shall be 
jointly and severally liable for the tax imposed by this subtitle and 
penalties imposed by this subtitle.
    ``(n) Right of Contribution.--If more than 1 person is liable with 
respect to any tax or penalty imposed by this subtitle, each person who 
paid such tax or penalty shall be entitled to recover from other 
persons who are liable for such tax or penalty an amount equal to the 
excess of the amount paid by such person over such person's 
proportionate share of the tax or penalty.
    ``(o) Civil Penalties and Criminal Fines Not Exclusive.--
            ``(1) Civil penalty.--The fact that a civil penalty has 
        been imposed shall not prevent the imposition of a criminal 
        fine.
            ``(2) Criminal fine.--The fact that a criminal fine has 
        been imposed shall not prevent the imposition of a civil 
        penalty.
    ``(p) Confidentiality.--Any person who violates the requirements 
relating to confidentiality of tax information (as provided in section 
605(e)) may be fined up to $10,000 or imprisoned for a period of not 
more than 1 year, or both.
    ``(q) Cross Reference.--For interest due on late payments, see 
section 6601.

``SEC. 505. BURDEN OF PERSUASION AND BURDEN OF PRODUCTION.

    ``In all disputes concerning taxes imposed by this subtitle, the 
person engaged in a dispute with the sales tax administering authority 
or the Secretary, as the case may be, shall have the burden of 
production of documents and records but the sales tax administering 
authority or the Secretary shall have the burden of persuasion. In all 
disputes concerning an exemption claimed by a purchaser, if the seller 
has on file an intermediate sale or export sale certificate from the 
purchaser and did not have reasonable cause to believe that the 
certificate was improperly provided by the purchaser with respect to 
such purchase (within the meaning of section 103), then the burden of 
production of documents and records relating to that exemption shall 
rest with the purchaser and not with the seller.

``SEC. 506. ATTORNEYS' AND ACCOUNTANCY FEES.

    ``In all disputes concerning taxes imposed by this subtitle, the 
person engaged in a dispute with the sales tax administering authority 
or the Secretary, as the case may be, shall be entitled to reasonable 
attorneys' fees, accountancy fees, and other reasonable professional 
fees incurred in direct relation to the dispute unless the sales tax 
administering authority or the Secretary establishes that its position 
was substantially justified.

``SEC. 507. SUMMONS, EXAMINATIONS, AUDITS, ETC.

    ``(a) Summons.--Persons are subject to administrative summons by 
the sales tax administering authority for records, documents, and 
testimony required by the sales tax administering authority to 
accurately determine liability for tax under this subtitle. A summons 
shall be served by the sales tax administering authority by an attested 
copy delivered in hand to the person to whom it is directed or left at 
his last known address. The summons shall describe with reasonable 
certainty what is sought.
    ``(b) Examinations and Audits.--The sales tax administering 
authority has the authority to conduct at a reasonable time and place 
examinations and audits of persons who are or may be liable to collect 
and remit tax imposed by this subtitle and to examine the books, 
papers, records, or other data of such persons which may be relevant or 
material to the determination of tax due.
    ``(c) Limitation on Authority in Case of Referral.--No 
administrative summons may be issued by the sales tax administering 
authority and no action be commenced to enforce an administrative 
summons with respect to any person if a Justice Department referral or 
referral to a State Attorney General's Office is in effect with respect 
to such person relating to a tax imposed by this subtitle. Such 
referral is in effect with respect to any person if the sales tax 
administering authority or the Secretary has recommended to the Justice 
Department or a State Attorney General's Office a grand jury 
investigation of such person or a criminal prosecution of such person 
that contemplates criminal sanctions under this title. A referral shall 
be terminated when--
            ``(1) the Justice Department or a State Attorney General's 
        Office notifies the sales tax administering authority or the 
        Secretary that he will not--
                    ``(A) prosecute such person for any offense 
                connected with the internal revenue laws,
                    ``(B) authorize a grand jury investigation of such 
                person with respect to such offense, or
                    ``(C) continue such a grand jury investigation, or
            ``(2) a final disposition has been made of any criminal 
        proceeding connected with the internal revenue laws, or 
        conforming State sales tax, against such person.

``SEC. 508. RECORDS.

    ``Any person liable to remit taxes pursuant to this subtitle shall 
keep records (including a record of all section 509 receipts provided, 
complete records of intermediate and export sales, including 
purchaser's intermediate and export sales certificates and tax number 
and the net of tax amount of purchase) sufficient to determine the 
amounts reported, collected, and remitted for a period of 6 years after 
the latter of the filing of the report for which the records formed the 
basis or when the report was due to be filed. Any purchaser who 
purchased taxable property or services but did not pay tax by reason of 
asserting an intermediate and export sales exemption shall keep records 
sufficient to determine whether said exemption was valid for a period 
of 7 years after the purchase of taxable property or services.

``SEC. 509. TAX TO BE SEPARATELY STATED AND CHARGED.

    ``(a) In General.--For each purchase of taxable property or 
services for which a tax is imposed by section 101, the seller shall 
charge the tax imposed by section 101 separately from the purchase. For 
purchase of taxable property or services for which a tax is imposed by 
section 101, the seller shall provide to the purchaser a receipt for 
each transaction that includes--
            ``(1) the property or services price exclusive of tax,
            ``(2) the amount of tax paid,
            ``(3) the property or service price inclusive of tax,
            ``(4) the tax rate (the amount of tax paid (per paragraph 
        (2)) divided by the property or service price inclusive of tax 
        (per paragraph (3)),
            ``(5) the date that the good or service was sold,
            ``(6) the name of the vendor, and
            ``(7) the vendor registration number.
    ``(b) Vending Machine Exception.--The requirements of subsection 
(a) shall be inapplicable in the case of sales by vending machines. 
Vending machines for purposes of this subsection are machines--
            ``(1) that dispense taxable property in exchange for coins 
        or currency, and
            ``(2) that sell no single item exceeding $10 per unit in 
        price.
    ``(c) Financial Intermediation Services Exception.--The 
requirements of subsection (a) shall be inapplicable in the case of 
sales financial intermediation service. Receipts shall be issued when 
the tax is imposed (in accordance with section 803 (relating to timing 
of tax on financial intermediation services)).

``SEC. 510. COORDINATION WITH TITLE 11.

    ``No addition to tax shall be made under section 504 with respect 
to a period during which a case is pending under title 11, United 
States Code--
            ``(1) if such tax was incurred by the estate and the 
        failure occurred pursuant to an order of the court finding 
        probable insufficiency of funds of the estate to pay 
        administrative expenses, or
            ``(2) if--
                    ``(A) such tax was incurred by the debtor before 
                the earlier of the order for relief or (in the 
                involuntary case) the appointment of a trustee, and
                    ``(B) the petition was filed before the due date 
                prescribed by law (including extensions) for filing a 
                return of such tax, or the date for making the addition 
                to tax occurs on or after the date the petition was 
                filed.

``SEC. 511. APPLICABLE INTEREST RATE.

    ``(a) In General.--
            ``(1) Federal short-term rate.--In the case of a debt 
        instrument, investment, financing lease, or account with a term 
        of not over 3 years, the applicable interest rate is the 
        Federal short-term rate.
            ``(2) Federal mid-term rate.--In the case of a debt 
        instrument, investment, financing lease, or account with a term 
        of over 3 years but not over 9 years, the applicable interest 
        rate is the Federal mid-term rate.
            ``(3) Federal long-term rate.--In the case of a debt 
        instrument, investment, financing lease, or account with a term 
        of over 9 years, the applicable interest rate is the Federal 
        long-term rate.
    ``(b) Federal Short-Term Rate.--The Federal short-term rate shall 
be the rate determined by the Secretary based on the average market 
yield (selected by the Secretary and ending in the calendar month in 
which the determination is made during any one month) on outstanding 
marketable obligations of the United States with remaining periods to 
maturity of 3 years or fewer.
    ``(c) Federal Mid-Term Rate.--The Federal mid-term rate shall be 
the rate determined by the Secretary based on the average market yield 
(selected by the Secretary and ending in the calendar month in which 
the determination is made during any 1 month) on outstanding marketable 
obligations of the United States with remaining periods to maturity of 
more than 3 years and not over 9 years.
    ``(d) Federal Long-Term Rate.--The Federal long-term rate shall be 
the rate determined by the Secretary based on the average market yield 
(selected by the Secretary and ending in the calendar month in which 
the determination is made during any 1 month) on outstanding marketable 
obligations of the United States with remaining periods to maturity of 
over 9 years.
    ``(e) Determination of Rates.--During each calendar month, the 
Secretary shall determine the Federal short-term rate, the Federal mid-
term rate and the Federal long-term rate which shall apply during the 
following calendar month.

           ``CHAPTER 6--COLLECTIONS; APPEALS; TAXPAYER RIGHTS

``Sec. 601. Collections.
``Sec. 602. Power to levy, etc.
``Sec. 603. Problem resolution offices.
``Sec. 604. Appeals.
``Sec. 605. Taxpayer rights.
``Sec. 606. Installment agreements; compromises.

``SEC. 601. COLLECTIONS.

    ``The sales tax administering authority shall collect the taxes 
imposed by this subtitle, except as provided in section 404 (relating 
to Federal administration in certain States).

``SEC. 602. POWER TO LEVY, ETC.

    ``(a) In General.--The sales tax administering authority may levy 
and seize property, garnish wages or salary and file liens to collect 
amounts due under this subtitle, pursuant to enforcement of--
            ``(1) a judgment duly rendered by a court of law,
            ``(2) an amount due if the taxpayer has failed to exercise 
        his appeals rights under section 604, or
            ``(3) an amount due if the appeals process determined that 
        an amount remained due and the taxpayer has failed to timely 
        petition the Tax Court for relief.
    ``(b) Exemption From Levy, Seizure, and Garnishments.--There shall 
be exempt from levy, seizure, and garnishment or penalty in connection 
with any tax imposed by this subtitle--
            ``(1) wearing apparel, school books, fuel, provisions, 
        furniture, personal effects, tools of a trade or profession, 
        livestock in a household up to an aggregate value of $15,000, 
        and
            ``(2) monthly money income equal to 150 percent of the 
        monthly poverty level (as defined in section 303).
    ``(c) Liens To Be Timely Released.--Subject to such reasonable 
regulations as the Secretary may provide, any lien imposed with respect 
to a tax imposed by this title shall be released not later than 30 days 
after--
            ``(1) the liability was satisfied or became unenforceable, 
        or
            ``(2) a bond was accepted as security.

``SEC. 603. PROBLEM RESOLUTION OFFICES.

    ``(a) Problem Resolution Office To Be Established.--Each sales tax 
administering authority shall establish an independent Problem 
Resolution Office and appoint an adequate number of problem resolution 
officers. The head of the problem resolution office must be appointed 
by, and serve at the pleasure of either the State Governor (in the case 
of an administering State) or the President of the United States.
    ``(b) Authority of Problem Resolution Officers.--Problem resolution 
officers shall have the authority to investigate complaints and issue a 
Taxpayer Assistance Order to administratively enjoin any collection 
activity if, in the opinion of the problem resolution officer, said 
collection activity is reasonably likely to not be in compliance with 
law or to prevent hardship (other than by reason of having to pay taxes 
lawfully due). Problem resolution officers shall also have the 
authority to issue Taxpayer Assistance Orders releasing or returning 
property that has been levied upon or seized, ordering that a lien be 
released and that garnished wages be returned. A Taxpayer Assistance 
Order may only be rescinded or modified by the problem resolution 
officer that issued it, by the highest official in the relevant sales 
tax administering authority or by its general counsel upon a finding 
that the collection activity is justified by clear and convincing 
evidence. The authority to reverse this Taxpayer Assistance Order may 
not be delegated.
    ``(c) Form of Request for Taxpayer Assistance Order.--The Secretary 
shall establish a form and procedure to aid persons requesting the 
assistance of the Problem Resolution Office and to aid the Problem 
Resolution Office in understanding the needs of the person seeking 
assistance. The use of this form, however, shall not be a prerequisite 
to a problem resolution officer taking action, including issuing a 
Taxpayer Assistance Order.
    ``(d) Content of Taxpayer Assistance Order.--A Taxpayer Assistance 
Order shall contain the name of the problem resolution officer, any 
provision relating to the running of any applicable period of 
limitation, the name of the person that the Taxpayer Assistance Order 
assists, the government office (or employee or officer of said 
government office) to whom it is directed and the action or cessation 
of action that the Taxpayer Assistance Order requires of said 
government officer (or employee or officer of said government office). 
The Taxpayer Assistance Order need not contain findings of fact or its 
legal basis; however, the problem resolution officer must provide 
findings of fact and the legal basis for the issuance of the Taxpayer 
Assistance Order to the sales tax administering authority upon the 
request of an officer of said authority within 2 weeks of the receipt 
of such request.
    ``(e) Independence Protected.--Problem resolution officers shall 
not be disciplined or adversely affected for the issuance of 
administrative injunctions unless a pattern of issuing injunctions that 
are manifestly unreasonable is proven in an administrative hearing by a 
preponderance of the evidence.
    ``(f) Other Rights Not Limited.--Nothing in this section shall 
limit the authority of the sales tax administering authority, the 
registered person or other person from pursuing any legal remedy in any 
court with jurisdiction over the dispute at issue.
    ``(g) Limitations.--The running of any applicable period of 
limitation shall be suspended for a period of 8 weeks following the 
issuance of a Taxpayer Assistance Order or, if specified, for a longer 
period set forth in the Taxpayer Assistance Order provided the 
suspension does not exceed 6 months.

``SEC. 604. APPEALS.

    ``(a) Administrative Appeals.--The sales tax administering 
authority shall establish an administrative appeals process wherein the 
registered person or other person in disagreement with a decision of 
the sales tax administering authority asserting liability for tax is 
provided a full and fair hearing in connection with any disputes said 
person has with the sales tax administering authority.
    ``(b) Timing of Administrative Appeals.--Said administrative appeal 
must be made within 60 days of receiving a final notice of amount due 
pursuant to section 605(d) unless leave for an extension is granted by 
the appeals officer in a form prescribed by the Secretary. Leave shall 
be granted to avoid hardship.

``SEC. 605. TAXPAYER RIGHTS.

    ``(a) Rights To Be Disclosed.--The sales tax administering 
authority shall provide to any person against whom it has--
            ``(1) commenced an audit or investigation,
            ``(2) issued a final notice of amount due,
            ``(3) filed an administrative lien, levy, or garnishment,
            ``(4) commenced other collection action,
            ``(5) commenced an action for civil penalties, or
            ``(6) any other legal action,
a document setting forth in plain English the rights of the person. The 
document shall explain the administrative appeals process, the 
authority of the Problem Resolution Office (established pursuant to 
section 603) and how to contact that Office, the burden of production 
and persuasion that the person and the sales tax administering 
authority bear (pursuant to section 505), the right of the person to 
professional fees (pursuant to section 506), the right to record 
interviews and such other rights as the person may possess under this 
subtitle. Said document will also set forth the procedures for entering 
into an installment agreement.
    ``(b) Right to Professional Assistance.--In all dealings with the 
sales tax administering authority, a person shall have the right to 
assistance, at their own expense, of one or more professional advisors.
    ``(c) Right To Record Interviews.--Any person who is interviewed by 
an agent of the sales tax administering authority shall have the right 
to video or audio tape the interview at the person's own expense.
    ``(d) Right to Final Notice of Amount Due.--No collection or 
enforcement action will be commenced against a person until 30 days 
after they have been provided with a final notice of amount due under 
this subtitle by the sales tax administering authority. The final 
notice of amount due shall set forth the amount of tax due (along with 
any interest and penalties due) and the factual and legal basis for 
such amounts being due with sufficient specificity that such basis can 
be understood by a reasonable person who is not a tax professional 
reading the notice. The final notice shall be sent by certified mail, 
return receipt requested, to--
            ``(1) the address last provided by a registered seller, or
            ``(2) the best available address to a person who is not a 
        registered seller.
    ``(e) Confidentiality of Tax Information.--
            ``(1) In general.--All reports and report information 
        (related to any internal revenue law) shall be confidential and 
        except as authorized by this title--
                    ``(A) no officer or employee (including former 
                officers and employees) of the United States,
                    ``(B) no officer or employee (including former 
                officers and employees) of any State or local agency 
                who has had access to returns or return information, 
                and
                    ``(C) no other person who has had access to returns 
                or return information,
        shall disclose any report or report information obtained by him 
        in any manner in connection with his service as such officer or 
        employee or otherwise.
            ``(2) Designees.--The sales tax administering authority 
        may, subject to such requirements as the Secretary may impose, 
        disclose the report and report information of a person to that 
        person or persons as that person may designate to receive said 
        information or return.
            ``(3) Other sales tax administering authorities.--A sales 
        tax administering authority may impose, disclose the report and 
        report information to another sales tax administering 
        authority.
            ``(4) Incompetency.--A sales tax administering authority 
        may, subject to such requirements as the Secretary may impose, 
        disclose the report and report information to the committee, 
        trustee, or guardian of a person who is incompetent.
            ``(5) Deceased persons.--A sales tax administering 
        authority may, subject to such requirements as the Secretary 
        may impose, disclose the report and report information to the 
        decedent's--
                    ``(A) administrator, executor, estate trustee, or
                    ``(B) heir at law, next of kin, or beneficiary 
                under a will who has a material interest that will be 
                affected by the information.
            ``(6) Bankruptcy.--A sales tax administering authority may, 
        subject to such requirements as the Secretary may impose, 
        disclose the report and report information to a person's 
        trustee in bankruptcy.
            ``(7) Congress.--Upon written request from the Chairman of 
        the Committee on Ways and Means, the Chairman of the Committee 
        on Finance of the Senate, or the Chairman or Chief of Staff of 
        the Joint Committee on Taxation, a sales tax administering 
        authority shall disclose the report and report information, 
        except that any report or report information that can be 
        associated with or otherwise identify a particular person shall 
        be furnished to such committee only when sitting in closed 
        executive session unless such person otherwise consents in 
        writing to such disclosure.
            ``(8) Waiver of privacy rights.--A person may waive 
        confidentiality rights provided by this section. Such waiver 
        must be in writing.
            ``(9) Internal use.--Disclosure of the report or report 
        information by officers or employees of a sales tax 
        administering authority to other officers or employees of a 
        sales tax administering authority in the ordinary course of tax 
        administration activities shall not constitute unlawful 
        disclosure of the report or report information.
            ``(10) Statistical use.--Upon request in writing by the 
        Secretary of Commerce, the Secretary shall furnish such reports 
        and report information to officers and employees of the 
        Department of Commerce as the Secretary may prescribe by 
        regulation for the purposes of, and only to the extent 
        necessary in, the structuring of censuses and national economic 
        accounts and conducting related statistical activities 
        authorized by law.
            ``(11) Department of the treasury.--Returns and return 
        information shall be open for inspection by officers and 
        employees of the Department of the Treasury whose official 
        duties require such inspection or disclosure for the purpose 
        of, and only to the extent necessary for, preparing economic or 
        financial forecasts, projections, analyses, or estimates. Such 
        inspection or disclosure shall be permitted only upon written 
        request that sets forth the reasons why such inspection or 
        disclosure is necessary and is signed by the head of the bureau 
        or office of the Department of the Treasury requesting the 
        inspection or disclosure.

``SEC. 606. INSTALLMENT AGREEMENTS; COMPROMISES.

    ``The sales tax administering authority is authorized to enter into 
written agreements with any person under which the person is allowed to 
satisfy liability for payment of any tax under this subtitle (and 
penalties and interest relating thereto) in installment payments if the 
sales tax administering authority determines that such agreement will 
facilitate the collection of such liability. The agreement shall remain 
in effect for the term of the agreement unless the information that the 
person provided to the sales tax administering authority was materially 
inaccurate or incomplete. The sales tax administering authority may 
compromise any amounts alleged to be due.

                       ``CHAPTER 7--SPECIAL RULES

``Sec. 701. Hobby activities.
``Sec. 702. Gaming activities.
``Sec. 703. Government purchases.
``Sec. 704. Government enterprises.
``Sec. 705. Mixed use property.
``Sec. 706. Not-for-profit organizations.

``SEC. 701. HOBBY ACTIVITIES.

    ``(a) Hobby Activities.--Neither the exemption afforded by section 
102 for intermediate sales nor the credits available pursuant to 
section 202 or 203 shall be available for any taxable property or 
service purchased for use in an activity if that activity is not 
engaged in for-profit.
    ``(b) Status Deemed.--If the activity has received gross payments 
for the sale of taxable property or services that exceed the sum of--
            ``(1) taxable property and services purchased,
            ``(2) wages and salary paid, and
            ``(3) taxes (of any type) paid,
in two or more of the most recent 3 calendar years during which it 
operated then the business activity shall be conclusively deemed to be 
engaged in for profit.

``SEC. 702. GAMING ACTIVITIES.

    ``(a) Registration.--Any person selling one or more chances is a 
gaming sponsor and shall register, in a form prescribed by the 
Secretary, with the sales tax administering authority as a gaming 
sponsor.
    ``(b) Chance Defined.--For purposes of this section, the term 
`chance' means a lottery ticket, a raffle ticket, chips, other tokens, 
a bet or bets placed, a wager or wagers placed, or any similar device 
where the purchase of the right gives rise to an obligation by the 
gaming sponsor to pay upon the occurrence of--
            ``(1) a random or unpredictable event, or
            ``(2) an event over which neither the gaming sponsor nor 
        the person purchasing the chance has control over the outcome.
    ``(c) Chances Not Taxable Property or Service.--Notwithstanding any 
other provision in this subtitle, a chance is not taxable property or 
services for purposes of section 101.
    ``(d) Tax on Gaming Services Imposed.--A 23-percent tax is hereby 
imposed on the taxable gaming services of a gaming sponsor. This tax 
shall be paid and remitted by the gaming sponsor. The tax shall be 
remitted by the 15th day of each month with respect to taxable gaming 
services during the previous calendar month.
    ``(e) Taxable Gaming Services Defined.--For purposes of this 
section, the term `taxable gaming services' means--
            ``(1) gross receipts of the gaming sponsor from the sale of 
        chances, minus
            ``(2) the sum of--
                    ``(A) total gaming payoffs to chance purchasers (or 
                their designees), and
                    ``(B) gaming specific taxes (other than the tax 
                imposed by this section) imposed by the Federal, State, 
                or local government.

``SEC. 703. GOVERNMENT PURCHASES.

    ``(a) Government Purchases.--
            ``(1) Purchases by the federal government.--Purchases by 
        the Federal Government of taxable property and services shall 
        be subject to the tax imposed by section 101.
            ``(2) Purchase by state governments and their political 
        subdivisions.--Purchases by State governments and their 
        political subdivisions of taxable property and services shall 
        be subject to the tax imposed by section 101.
    ``(b) Cross References.--For purchases by government enterprises 
see section 704.

``SEC. 704. GOVERNMENT ENTERPRISES.

    ``(a) Government Enterprises To Collect and Remit Taxes on Sales.--
Nothing in this subtitle shall be construed to exempt any Federal, 
State, or local governmental unit or political subdivision (whether or 
not the State is an administering State) operating a government 
enterprise from collecting and remitting tax imposed by this subtitle 
on any sale of taxable property or services. Government enterprises 
shall comply with all duties imposed by this subtitle and shall be 
liable for penalties and subject to enforcement action in the same 
manner as private persons that are not government enterprises.
    ``(b) Government Enterprise.--Any entity owned or operated by a 
Federal, State, or local governmental unit or political subdivision 
that receives gross payments from private persons is a government 
enterprise, except that a government-owned entity shall not become a 
government enterprise for purposes of this section unless in any 
quarter it has revenues from selling taxable property or services that 
exceed $2,500.
    ``(c) Government Enterprises Intermediate Sales.--
            ``(1) In general.--Government enterprises shall not be 
        subject to tax on purchases that would not be subject to tax 
        pursuant to section 102(b) if the government enterprise were a 
        private enterprise.
            ``(2) Exception.--Government enterprises may not use the 
        exemption afforded by section 102(b) to serve as a conduit for 
        tax-free purchases by government units that would otherwise be 
        subject to taxation on purchases pursuant to section 703. 
        Transfers of taxable property or services purchased exempt from 
        tax from a government enterprise to such government unit shall 
        be taxable.
    ``(d) Separate Books of Account.--Any government enterprise must 
maintain books of account, separate from the nonenterprise government 
accounts, maintained in accordance with generally accepted accounting 
principles.
    ``(e) Trade or Business.--A government enterprise shall be treated 
as a trade or business for purposes of this subtitle.
    ``(f) Enterprise Subsidies Constitute Taxable Purchase.--A transfer 
of funds to a government enterprise by a government entity without full 
consideration shall constitute a taxable government purchase with the 
meaning of section 703 to the extent that the transfer of funds exceeds 
the fair market value of the consideration.

``SEC. 705. MIXED USE PROPERTY.

    ``(a) Mixed Use Property or Service.--
            ``(1) Mixed use property or service defined.--For purposes 
        of this section, the term `mixed use property or service' is a 
        taxable property or taxable service used for both taxable use 
        or consumption and for a purpose that would not be subject to 
        tax pursuant to section 102(a)(1).
            ``(2) Taxable threshold.--Mixed use property or service 
        shall be subject to tax notwithstanding section 102(a)(1) 
        unless such property or service is used more than 95 percent 
        for purposes that would give rise to an exemption pursuant to 
        section 102(a)(1) during each calendar year (or portions 
        thereof) it is owned.
            ``(3) Mixed use property or services credit.--A person 
        registered pursuant to section 502 is entitled to a business 
        use conversion credit (pursuant to section 202) equal to the 
        product of--
                    ``(A) the mixed use property amount,
                    ``(B) the business use ratio, and
                    ``(C) the rate of tax imposed by section 101.
            ``(4) Mixed use property amount.--The mixed use property 
        amount for each month (or fraction thereof) in which the 
        property was owned shall be--
                    ``(A) one-three-hundred-sixtieth of the gross 
                payments for real property for 360 months or until the 
                property is sold,
                    ``(B) one-eighty-fourth of the gross payments for 
                tangible personal property for 84 months or until the 
                property is sold,
                    ``(C) one-sixtieth of the gross payments for 
                vehicles for 60 months or until the property is sold, 
                or
                    ``(D) for other types of taxable property or 
                services, a reasonable amount or in accordance with 
                regulations prescribed by the Secretary.
            ``(5) Business use ratio.--For purposes of this section, 
        the term `business use ratio' means the ratio of business use 
        to total use for a particular calendar month (or portion 
        thereof if the property was owned for only part of said 
        calendar month). For vehicles, the business use ratio will be 
        the ratio of business purpose miles to total miles in a 
        particular calendar month. For real property, the business use 
        ratio is the ratio of floor space used primarily for business 
        purposes to total floor space in a particular calendar month. 
        For tangible personal property (except for vehicles), the 
        business use ratio is the ratio of total time used for business 
        purposes to total time used in a particular calendar year. For 
        other property or services, the business ratio shall be 
        calculated using a reasonable method. Reasonable records must 
        be maintained to support a person's business use of the mixed 
        use property or service.
    ``(b) Timing of Business Use Conversion Credit Arising Out of 
Ownership of Mixed Use Property.--A person entitled to a credit 
pursuant to subsection (a)(3) arising out of the ownership of mixed use 
property must account for the mixed use on a calendar year basis, and 
may file for the credit with respect to mixed use property in any month 
following the calendar year giving rise to the credit.
    ``(c) Cross Reference.--For business use conversion credit, see 
section 202.

``SEC. 706. NOT-FOR-PROFIT ORGANIZATIONS.

    ``(a) Not-for-Profit Organizations.--Dues, contributions, and 
similar payments to qualified not-for-profit organizations shall not be 
considered gross payments for taxable property or services for purposes 
of this subtitle.
    ``(b) Definition.--For purposes of this section, the term 
`qualified not-for-profit organization' means a not-for-profit 
organization organized and operated exclusively--
            ``(1) for religious, charitable, scientific, testing for 
        public safety, literary, or educational purposes,
            ``(2) as civic leagues or social welfare organizations,
            ``(3) as labor, agricultural, or horticultural 
        organizations,
            ``(4) as chambers of commerce, business leagues, or trade 
        associations, or
            ``(5) as fraternal beneficiary societies, orders, or 
        associations,
no part of the net earnings of which inures to the benefit of any 
private shareholder or individual.
    ``(c) Qualification Certificates.--Upon application in a form 
prescribed by the Secretary, the sales tax administering authority 
shall provide qualification certificates to qualified not-for-profit 
organizations.
    ``(d) Taxable Transactions.--If a qualified not-for-profit 
organization provides taxable property or services in connection with 
contributions, dues, or similar payments to the organization, then it 
shall be required to treat the provision of said taxable property or 
services as a purchase taxable pursuant to this subtitle at the fair 
market value of said taxable property or services.
    ``(e) Exemptions.--Taxable property and services purchased by a 
qualified not-for-profit organization shall be eligible for the 
exemptions provided in section 102.

             ``CHAPTER 8--FINANCIAL INTERMEDIATION SERVICES

``Sec. 801. Determination of financial intermediation services amount.
``Sec. 802. Bad debts.
``Sec. 803. Timing of tax on financial intermediation services.
``Sec. 804. Financing leases.
``Sec. 805. Basic interest rate.
``Sec. 806. Foreign financial intermediation services.

``SEC. 801. DETERMINATION OF FINANCIAL INTERMEDIATION SERVICES AMOUNT.

    ``(a) Financial Intermediation Services.--For purposes of this 
subtitle--
            ``(1) In general.--The term `financial intermediation 
        services' means the sum of--
                    ``(A) explicitly charged fees for financial 
                intermediation services, and
                    ``(B) implicitly charged fees for financial 
                intermediation services.
            ``(2) Explicitly charged fees for financial intermediation 
        services.--The term `explicitly charged fees for financial 
        intermediation services' includes--
                    ``(A) brokerage fees,
                    ``(B) explicitly stated banking, loan origination, 
                processing, documentation, credit check fees, or other 
                similar fees,
                    ``(C) safe-deposit box fees,
                    ``(D) insurance premiums, to the extent such 
                premiums are not allocable to the investment account of 
                the underlying insurance policy,
                    ``(E) trustees' fees, and
                    ``(F) other financial services fees (including 
                mutual fund management, sales, and exit fees).
            ``(3) Implicitly charged fees for financial intermediation 
        services.--
                    ``(A) In general.--The term `implicitly charged 
                fees for financial intermediation services' includes 
                the gross imputed amount in relation to any underlying 
                interest-bearing investment, account, or debt.
                    ``(B) Gross imputed amount.--For purposes of 
                subparagraph (A), the term `gross imputed amount' 
                means--
                            ``(i) with respect to any underlying 
                        interest-bearing investment or account, the 
                        product of--
                                    ``(I) the excess (if any) of the 
                                basic interest rate (as defined in 
                                section 805) over the rate paid on such 
                                investment, and
                                    ``(II) the amount of the investment 
                                or account, and
                            ``(ii) with respect to any underlying 
                        interest-bearing debt, the product of--
                                    ``(I) the excess (if any) of the 
                                rate paid on such debt over the basic 
                                interest rate (as defined in section 
                                805), and
                                    ``(II) the amount of the debt.
    ``(b) Seller of Financial Intermediation Services.--For purposes of 
section 103(a), the seller of financial intermediation services shall 
be--
            ``(1) in the case of explicitly charged fees for financial 
        intermediation services, the seller shall be the person who 
        receives the gross payments for the charged financial 
        intermediation services,
            ``(2) in the case of implicitly charged fees for financial 
        intermediation services with respect to any underlying 
        interest-bearing investment or account, the person making the 
        interest payments on the interest-bearing investment or 
        account, and
            ``(3) in the case of implicitly charged fees for financial 
        intermediation services with respect to any interest-bearing 
        debt, the person receiving the interest payments on the 
        interest-bearing debt.

``SEC. 802. BAD DEBTS.

    ``(a) In General.--For purposes of section 205(a), a bad debt shall 
be a business debt that becomes wholly or partially worthless to the 
payee.
    ``(b) Business Loan.--For purposes of subsection (a), a business 
loan or debt is a bona fide loan or debt made for a business purpose 
that both parties intended be repaid.
    ``(c) Determination of Worthlessness.--
            ``(1) In general.--No loan or debt shall be considered 
        wholly or partially worthless unless it has been in arrears for 
        180 days or more, except that if a debt is discharged wholly or 
        partially in bankruptcy before 180 days has elapsed, then it 
        shall be deemed wholly or partially worthless on the date of 
        discharge.
            ``(2) Determination by holder.--A loan or debt that has 
        been in arrears for 180 days or more may be deemed wholly or 
        partially worthless by the holder unless a payment schedule has 
        been entered into between the debtor and the lender.
    ``(d) Cross Reference.--See section 205(c) for tax on subsequent 
payments.

``SEC. 803. TIMING OF TAX ON FINANCIAL INTERMEDIATION SERVICES.

    ``The tax on financial intermediation services provided by section 
801 with respect to an underlying investment account or debt shall be 
imposed and collected with the same frequency that statements are 
rendered by the financial institution in connection with the investment 
account or debt but not less frequently than quarterly.

``SEC. 804. FINANCING LEASES.

    ``(a) Definition.--For purposes of this section, the term 
`financing lease' means any lease under which the lessee has the right 
to acquire the property for 50 percent or less of its fair market value 
at the end of the lease term.
    ``(b) General Rule.--Financing leases shall be taxed in the method 
set forth in this section.
    ``(c) Determination of Principal and Interest Components of 
Financing Lease.--The Secretary shall promulgate rules for 
disaggregating the principal and interest components of a financing 
lease. The principal amount shall be determined to the extent possible 
by examination of the contemporaneous sales price or prices of property 
the same or similar as the leased property.
    ``(d) Alternative Method.--In the event that contemporaneous sales 
prices or property the same or similar as the leased property are not 
available, the principal and interest components of a financing lease 
shall be disaggregated using the applicable interest rate (as defined 
in section 511) plus 4 percent.
    ``(e) Principal Component.--The principal component of the 
financing lease shall be subject to tax as if a purchase in the amount 
of the principal component had been made on the day on which said lease 
was executed.
    ``(f) Interest Component.--The financial intermediation services 
amount with respect to the interest component of the financing lease 
shall be subject to tax under this subtitle.
    ``(g) Coordination.--If the principal component and financial 
intermediation services amount with respect to the interest component 
of a lease have been taxed pursuant to this section, then the gross 
lease or rental payments shall not be subject to additional tax.

``SEC. 805. BASIC INTEREST RATE.

    ``For purposes of this chapter, the basic interest rate with 
respect to a debt instrument, investment, financing lease, or account 
shall be the applicable interest rate (as determined in section 511). 
For debt instruments, investments, or accounts of contractually fixed 
interest, the applicable interest rate of the month of issuance shall 
apply. For debt instruments, investments, or accounts of variable 
interest rates and which have no reference interest rate, the 
applicable interest shall be the Federal short-term interest rate for 
each month. For debt instruments, investments, or accounts of variable 
interest rates and which have a reference interest rate, the applicable 
interest shall be the applicable interest rate for the reference 
interest rate for each month.

``SEC. 806. FOREIGN FINANCIAL INTERMEDIATION SERVICES.

    ``(a) Special Rules Relating to International Financial 
Intermediation Services.--Financial intermediation services shall be 
deemed as used or consumed within the United States if the person (or 
any related party as defined in section 205(e)) purchasing the services 
is a resident of the United States.
    ``(b) Designation of Tax Representative.--Any person that provides 
financial intermediation services to United States residents must, as a 
condition of lawfully providing such services, designate, in a form 
prescribed by the Secretary, a tax representative for purposes of this 
subtitle. The tax representative shall be responsible for ensuring that 
the taxes imposed by this subtitle are collected and remitted and shall 
be jointly and severally liable for collecting and remitting these 
taxes. The Secretary may require reasonable bond of the tax 
representative. The Secretary or a sales tax administering authority 
may bring an action seeking a temporary restraining order, an 
injunction, or such other order as may be appropriate to enforce this 
section.
    ``(c) Cross References.--For definition of person, see section 901.

                    ``CHAPTER 9--ADDITIONAL MATTERS

``Sec. 901. Additional matters.
``Sec. 902. Transition matters.
``Sec. 903. Wages to be reported to Social Security Administration.
``Sec. 904. Trust Fund revenue.
``Sec. 905. Withholding of tax on nonresident aliens and foreign 
                            corporations.

``SEC. 901. ADDITIONAL MATTERS.

    ``(a) Intangible Property Antiavoidance Rule.--Notwithstanding 
section 2(a)(14)(a)(i), the sale of a copyright or trademark shall be 
treated as the sale of taxable services (within the meaning of section 
101(a)) if the substance of the sales of copyright or trademark 
constituted the sale of the services that produced the copyrighted 
material or the trademark.
    ``(b) De Minimis Payments.--Up to $400 of gross payments per 
calendar year shall be exempt from the tax imposed by section 101 if--
            ``(1) made by a person not in connection with a trade or 
        business at any time during such calendar year prior to making 
        said gross payments, and
            ``(2) made to purchase any taxable property or service 
        which is imported into the United States by such person for use 
        or consumption by such person in the United States.
    ``(c) De Minimis Sales.--Up to $1,200 per calendar year of gross 
payments shall be exempt from the tax imposed by section 101 if 
received--
            ``(1) by a person not in connection with a trade or 
        business during such calendar year prior to the receipt of said 
        gross payments, and
            ``(2) in connection with a casual or isolated sale.
    ``(d) De Minimis Sale of Financial Intermediation Services.--Up to 
$10,000 per calendar year of gross payments received by a person from 
the sale of financial intermediation services (as determined in 
accordance with section 801) shall be exempt from the tax imposed by 
section 101. The exemption provided by this subsection is in addition 
to other exemptions afforded by this chapter. The exemption provided by 
this subsection shall not be available to large sellers (as defined in 
section 501(e)(3)).
    ``(e) Proxy Buying Taxable.--If a registered person provides 
taxable property or services to a person either as a gift, prize, 
reward, or as remuneration for employment, and such taxable property or 
services were not previously subject to tax pursuant to section 101, 
then the provision of such taxable property or services by the 
registered person shall be deemed the conversion of such taxable 
property or services to personal use subject to tax pursuant to section 
103(c) at the tax inclusive fair market value of such taxable property 
or services.
    ``(f) Substance Over Form.--The substance of a transaction will 
prevail over its form if the transaction has no bona fide economic 
purpose and is designed to evade tax imposed by this subtitle.
    ``(g) Certain Employee Discounts Taxable.--
            ``(1) Employee discount.--For purposes of this subsection, 
        the term `employee discount' means an employer's offer of 
        taxable property or services for sale to its employees or their 
        families (within the meaning of section 302(b)) for less than 
        the offer of such taxable property or services to the general 
        public.
            ``(2) Employee discount amount.--For purposes of this 
        subsection, the employee discount amount is the amount by which 
        taxable property or services are sold pursuant to an employee 
        discount below the amount for which such taxable property or 
        services would have been sold to the general public.
            ``(3) Taxable amount.--If the employee discount amount 
        exceeds 20 percent of the price that the taxable property or 
        services would have been sold to the general public, then the 
        sale of such taxable property or services by the employer shall 
        be deemed the conversion of such taxable property or services 
        to personal use and tax shall be imposed on the taxable 
        employee discount amount. The taxable employee discount amount 
        shall be--
                    ``(A) the employee discount amount, minus
                    ``(B) 20 percent of the amount for which said 
                taxable property or services would have been sold to 
                the general public.
    ``(h) Saturday, Sunday, or Legal Holiday.--When the last day 
prescribed for performing any act required by this subtitle falls on a 
Saturday, Sunday, or legal holiday (in the jurisdiction where the 
return is to be filed), the performance of such act shall be considered 
timely if it is performed on the next day which is not a Saturday, 
Sunday, or legal holiday (in the jurisdiction where the return is to be 
filed).

``SEC. 902. TRANSITION MATTERS.

    ``(a) Inventory.--
            ``(1) Qualified inventory.--Inventory held by a trade or 
        business on the close of business on December 31, 2020, shall 
        be qualified inventory if it is sold--
                    ``(A) before December 31, 2021,
                    ``(B) by a registered person, and
                    ``(C) subject to the tax imposed by section 101.
            ``(2) Costs.--For purposes of this section, qualified 
        inventory shall have the cost that it had for Federal income 
        tax purposes for the trade or business as of December 31, 2020 
        (including any amounts capitalized by reason of section 263A of 
        the Internal Revenue Code of 1986 as in effect on December 31, 
        2020).
            ``(3) Transitional inventory credit.--The trade or business 
        which held the qualified inventory on the close of business on 
        December 31, 2020, shall be entitled to a transitional 
        inventory credit equal to the cost of the qualified inventory 
        (determined in accordance with paragraph (2)) times the rate of 
        tax imposed by section 101.
            ``(4) Timing of credit.--The credit provided under 
        paragraph (3) shall be allowed with respect to the month when 
        the inventory is sold subject to the tax imposed by this 
        subtitle. Said credit shall be reported as an intermediate and 
        export sales credit and the person claiming said credit shall 
        attach supporting schedules in the form that the Secretary may 
        prescribe.
    ``(b) Work-in-Process.--For purposes of this section, inventory 
shall include work-in-process.
    ``(c) Qualified Inventory Held by Businesses Not Selling Said 
Qualified Inventory at Retail.--
            ``(1) In general.--Qualified inventory held by businesses 
        that sells said qualified inventory not subject to tax pursuant 
        to section 102(a) shall be eligible for the transitional 
        inventory credit only if that business (or a business that has 
        successor rights pursuant to paragraph (2)) receives 
        certification in a form satisfactory to the Secretary that the 
        qualified inventory was subsequently sold subject to the tax 
        imposed by this subtitle.
            ``(2) Transitional inventory credit right may be sold.--The 
        business entitled to the transitional inventory credit may sell 
        the right to receive said transitional inventory credit to the 
        purchaser of the qualified inventory that gave rise to the 
        credit entitlement. Any purchaser of such qualified inventory 
        (or property or services into which the qualified inventory has 
        been incorporated) may sell the right to said transitional 
        inventory credit to a subsequent purchaser of said qualified 
        inventory (or property or services into which the qualified 
        inventory has been incorporated).

``SEC. 903. WAGES TO BE REPORTED TO SOCIAL SECURITY ADMINISTRATION.

    ``(a) In General.--Employers shall submit such information to the 
Social Security Administration as is required by the Social Security 
Administration to calculate Social Security benefits under title II of 
the Social Security Act, including wages paid, in a form prescribed by 
the Secretary. A copy of the employer submission to the Social Security 
Administration relating to each employee shall be provided to each 
employee by the employer.
    ``(b) Wages.--For purposes of this section, the term `wages' means 
all cash remuneration for employment (including tips to an employee by 
third parties provided that the employer or employee maintains records 
documenting such tips) including self-employment income; except that 
such term shall not include--
            ``(1) any insurance benefits received (including death 
        benefits),
            ``(2) pension or annuity benefits received,
            ``(3) tips received by an employee over $5,000 per year, 
        and
            ``(4) benefits received under a government entitlement 
        program (including Social Security benefits and unemployment 
        compensation benefits).
    ``(c) Self-Employment Income.--For purposes of subsection (b), the 
term `self-employment income' means gross payments received for taxable 
property or services minus the sum of--
            ``(1) gross payments made for taxable property or services 
        (without regard to whether tax was paid pursuant to section 101 
        on such taxable property or services), and
            ``(2) wages paid by the self-employed person to employees 
        of the self-employed person.

``SEC. 904. TRUST FUND REVENUE.

    ``(a) Secretary To Make Allocation of Sales Tax Revenue.--The 
Secretary shall allocate the revenue received by virtue of the tax 
imposed by section 101 in accordance with this section. The revenue 
shall be allocated among--
            ``(1) the general revenue,
            ``(2) the old-age and survivors insurance trust fund,
            ``(3) the disability insurance trust fund,
            ``(4) the hospital insurance trust fund, and
            ``(5) the Federal supplementary medical insurance trust 
        fund.
    ``(b) General Rule.--
            ``(1) General revenue.--The proportion of total revenue 
        allocated to the general revenue shall be the same proportion 
        as the rate in section 101(b)(4) bears to the combined Federal 
        tax rate percentage (as defined in section 101(b)(3)).
            ``(2) The amount of revenue allocated to the old-age and 
        survivors insurance and disability insurance trust funds shall 
        be the same proportion as the old-age, survivors and disability 
        insurance rate (as defined in subsection (d)) bears to the 
        combined Federal tax rate percentage (as defined in section 
        101(b)(3)).
            ``(3) The amount of revenue allocated to the hospital 
        insurance and Federal supplementary medical insurance trust 
        funds shall be the same proportion as the hospital insurance 
        rate (as defined in subsection (e)) bears to the combined 
        Federal tax rate percentage (as defined in section 101(b)(3)).
    ``(c) Calendar Year 2021.--Notwithstanding subsection (b), the 
revenue allocation pursuant to subsection (a) for calendar year 2021 
shall be as follows:
            ``(1) 64.83 percent of total revenue to general revenue,
            ``(2) 27.43 percent of total revenue to the old-age and 
        survivors insurance and disability insurance trust funds, and
            ``(3) 7.74 percent of total revenue to the hospital 
        insurance and Federal supplementary medical insurance trust 
        funds.
    ``(d) Old-Age, Survivors and Disability Insurance Rate.--The old-
age, survivors and disability insurance rate shall be determined by the 
Social Security Administration. The old-age, survivors and disability 
insurance rate shall be that sales tax rate which is necessary to raise 
the same amount of revenue that would have been raised by imposing a 
12.4 percent tax on the Social Security wage base (including self-
employment income) as determined in accordance with chapter 21 of the 
Internal Revenue Code most recently in effect prior to the enactment of 
this Act. The rate shall be determined using actuarially sound 
methodology and announced at least 6 months prior to the beginning of 
the calendar year for which it applies.
    ``(e) Hospital Insurance Rate.--The hospital insurance rate shall 
be determined by the Social Security Administration. The hospital 
insurance rate shall be that sales tax rate which is necessary to raise 
the same amount of revenue that would have been raised by imposing a 
2.9 percent tax on the Medicare wage base (including self-employment 
income) as determined in accordance with chapter 21 of the Internal 
Revenue Code most recently in effect prior to the enactment of this 
Act. The rate shall be determined using actuarially sound methodology 
and announced at least 6 months prior to the beginning of the calendar 
year for which it applies.
    ``(f) Assistance.--The Secretary shall provide such technical 
assistance as the Social Security Administration shall require to 
determine the old-age, survivors and disability insurance rate and the 
hospital insurance rate.
    ``(g) Further Allocations.--
            ``(1) Old-age, survivors and disability insurance.--The 
        Secretary shall allocate revenue received because of the old-
        age, survivors and disability insurance rate to the old-age and 
        survivors insurance trust fund and the disability insurance 
        trust fund in accordance with law or, in the absence of other 
        statutory provision, in the same proportion that the old-age 
        and survivors insurance trust fund receipts bore to the sum of 
        the old-age and survivors insurance trust fund receipts and the 
        disability insurance trust fund receipts in calendar year 2020 
        (taking into account only receipts pursuant to chapter 21 of 
        the Internal Revenue Code).
            ``(2) Hospital insurance.--The Secretary shall allocate 
        revenue received because of the hospital insurance rate to the 
        hospital insurance trust fund and the Federal supplementary 
        medical insurance trust fund in accordance with law or, in the 
        absence of other statutory provision, in the same proportion 
        that hospital insurance trust fund receipts bore to the sum of 
        the hospital insurance trust fund receipts and Federal 
        supplementary medical insurance trust fund receipts in calendar 
        year 2020 (taking into account only receipts pursuant to 
        chapter 21 of the Internal Revenue Code).

``SEC. 905. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN 
              CORPORATIONS.

    ``(a) In General.--All persons, in whatever capacity acting 
(including lessees or mortgagors or real or personal property, 
fiduciaries, employers, and all officers and employees of the United 
States) having control, receipt, custody, disposal, or payment of any 
income to the extent such income constitutes gross income from sources 
within the United States of any nonresident alien individual, foreign 
partnership, or foreign corporation shall deduct and withhold from that 
income a tax equal to 23 percent thereof.
    ``(b) Exception.--No tax shall be required to be deducted from 
interest on portfolio debt investments.
    ``(c) Treaty Countries.--In the case of payments to nonresident 
alien individuals, foreign partnerships, or foreign corporations that 
have a residence in (or the nationality of a country) that has entered 
into a tax treaty with the United States, then the rate of withholding 
tax prescribed by the treaty shall govern.''.

SEC. 202. CONFORMING AND TECHNICAL AMENDMENTS.

    (a) Repeals.--The following provisions of the Internal Revenue Code 
of 1986 are repealed:
            (1) Subchapter A of chapter 61 of subtitle D (as 
        redesignated by section 104) (relating to information and 
        returns).
            (2) Sections 6103 through 6116 of subchapter B of chapter 
        61 of subtitle D (as so redesignated).
            (3) Section 6157 (relating to unemployment taxes).
            (4) Section 6163 (relating to estate taxes).
            (5) Section 6164 (relating to corporate taxes).
            (6) Section 6166 (relating to estate taxes).
            (7) Section 6167 (relating to foreign expropriation 
        losses).
            (8) Sections 6201, 6205, and 6207 (relating to 
        assessments).
            (9) Subchapter C of chapter 63 of subtitle D (as so 
        redesignated) (relating to tax treatment of partnership items).
            (10) Section 6305 (relating to collections of certain 
        liabilities).
            (11) Sections 6314, 6315, 6316, and 6317 (relating to 
        payments of repealed taxes).
            (12) Sections 6324, 6324A, and 6324B (relating to liens for 
        estate and gift taxes).
            (13) Section 6344 (relating to cross references).
            (14) Section 6411 (relating to carrybacks).
            (15) Section 6413 (relating to employment taxes).
            (16) Section 6414 (relating to withheld income taxes).
            (17) Section 6422 (relating to cross references).
            (18) Section 6425 (relating to overpayment of corporate 
        estimated taxes).
            (19) Section 6504 (relating to cross references).
            (20) Section 6652 (relating to failure to file certain 
        information returns).
            (21) Sections 6654 and 6655 (relating to failure to payment 
        estimated income tax).
            (22) Section 6662 (relating to penalties).
            (23) Sections 6677 through 6711 (relating to income tax 
        related penalties).
            (24) Part II of subchapter B of chapter 68 (relating to 
        certain information returns).
            (25) Part I of subchapter A of chapter 70 (relating to 
        termination of taxable year).
            (26) Section 6864 (relating to certain carrybacks).
            (27) Section 7103 (relating to cross references).
            (28) Section 7204 (relating to withholding statements).
            (29) Section 7211 (relating certain statements).
            (30) Section 7231 (relating to failure to obtain certain 
        licenses).
            (31) Section 7270 (relating to insurance policies).
            (32) Section 7404 (relating to estate taxes).
            (33) Section 7407 (relating to income tax preparers).
            (34) Section 7408 (relating to income tax shelters).
            (35) Section 7409 (relating to 501(c)(3) organizations).
            (36) Section 7427 (relating to income tax preparers).
            (37) Section 7428 (relating to 501(c)(3) organizations).
            (38) Section 7476 (relating to declaratory judgments 
        relating to retirement plans).
            (39) Section 7478 (relating to declaratory judgments 
        relating to certain tax-exempt obligations).
            (40) Section 7508 (relating to postponing time for certain 
        actions required by the income, estate, and gift tax).
            (41) Section 7509 (relating to Postal Service payroll 
        taxes).
            (42) Section 7512 (relating to payroll taxes).
            (43) Section 7517 (relating to estate and gift tax 
        evaluation).
            (44) Section 7518 (relating to Merchant Marine tax 
        incentives).
            (45) Section 7519 (relating to taxable years).
            (46) Section 7520 (relating to insurance and annuity 
        valuation tables).
            (47) Section 7523 (relating to reporting Federal income and 
        outlays on Form 1040s).
            (48) Section 7611 (relating to church income tax exemptions 
        and church unrelated business income tax inquiries).
            (49) Section 7654 (relating to possessions' income taxes).
            (50) Section 7655 (relating to cross references).
            (51) Section 7701(a)(16).
            (52) Section 7701(a)(19).
            (53) Section 7701(a)(20).
            (54) Paragraphs (32) through (38) of section 7701(a).
            (55) Paragraphs (41) through (46) of section 7701(a).
            (56) Section 7701(b).
            (57) Subsections (e) through (m) of section 7701.
            (58) Section 7702 (relating to life insurance contracts).
            (59) Section 7702A (relating to modified endowment 
        contracts).
            (60) Section 7702B (relating to long-term care insurance).
            (61) Section 7703 (relating to the determination of marital 
        status).
            (62) Section 7704 (relating to publicly traded 
        partnerships).
            (63) Section 7805.
            (64) Section 7851.
            (65) Section 7872.
            (66) Section 7873.
    (b) Other Conforming and Technical Amendments.--
            (1) Section 6151 of such Code is amended by striking 
        subsection (b) and by redesignating subsection (c) as 
        subsection (b).
            (2) Section 6161 of such Code is amended to read as 
        follows:

``SEC. 6161. EXTENSION OF TIME FOR PAYING TAX.

    ``The Secretary, except as otherwise provided in this title, may 
extend the time for payment of the amount of the tax shown or required 
to be shown on any return, report, or declaration required under 
authority of this title for a reasonable period not to exceed 6 months 
(12 months in the case of a taxpayer who is abroad).''.
            (3) Section 6211(a) of such Code is amended--
                    (A) by striking ``income, estate, and gift taxes 
                imposed by subtitles A and B and'',
                    (B) by striking ``subtitle A or B, or'', and
                    (C) by striking ``, as defined in subsection 
                (b)(2),'' in paragraph (2).
            (4) Section 6211(b) of such Code is amended to read as 
        follows:
    ``(b) Rebate Defined.--For purposes of subsection (a)(2), the term 
`rebate' means so much of an abatement, credit, refund, or other 
payment, as was made on the ground that the tax imposed by chapter 41, 
42, 43, or 44 was less than the excess of the amount specified in 
subsection (a)(1) over the rebates previously made.''.
            (5) Section 6212(b) of such Code is amended to read as 
        follows:
    ``(b) Address for Notice of Deficiency.--In the absence of notice 
to the Secretary under section 6903 of the existence of a fiduciary 
relationship, notice of a deficiency in respect of a tax imposed by 
chapter 42, 43, or 44 if mailed to the taxpayer at his last known 
address, shall be sufficient for purposes of such chapter and this 
chapter even if such taxpayer is deceased, or is under a legal 
disability, or, in the case of a corporation has terminated its 
existence.''.
            (6) Section 6302(b) of such Code is amended by striking 
        ``21,''.
            (7) Section 6302 of such Code is amended by striking 
        subsections (g) and (i) and by redesignating subsection (h) as 
        subsection (g).
            (8) Section 6325 of such Code is amended by striking 
        subsection (c) and by redesignating subsections (d) through (h) 
        as subsections (c) through (g), respectively.
            (9) Section 6402(d) of such Code is amended by striking 
        paragraph (3).
            (10) Section 6402 of such Code is amended by striking 
        subsection (j) and by redesignating subsection (k) as 
        subsection (j).
            (11) Section 6501(b) of such Code is amended--
                    (A) by striking ``except tax imposed by chapter 3, 
                4, 21, or 24,'' in paragraph (1), and
                    (B) by striking paragraph (2) and by redesignating 
                paragraphs (3) and (4) as paragraphs (2) and (3), 
                respectively.
            (12) Section 6501(c) of such Code is amended by striking 
        paragraphs (5) through (9).
            (13) Section 6501(e) of such Code is amended by striking 
        ``subsection (c)--'' and all that follows through ``subtitle 
        D'' in paragraph (3) and inserting ``subsection (c), in the 
        case of a return of a tax imposed under a provision of subtitle 
        B''.
            (14) Section 6501 of such Code is amended by striking 
        subsections (f) through (k) and subsections (m) and (n) and by 
        redesignating subsection (1) as subsection (f).
            (15) Section 6503(a) of such Code is amended--
                    (A) by striking paragraph (2),
                    (B) by striking ``Deficiency.--'' and all that 
                follows through ``The running'' and inserting 
                ``Deficiency.--The running'', and
                    (C) by striking ``income, estate, gift and''.
            (16) Section 6503 of such Code is amended by striking 
        subsections (e), (f), (i), and (k) and by redesignating 
        subsections (g), (h), and (j) as subsections (e), (f), and (g), 
        respectively.
            (17) Section 6511 of such Code is amended by striking 
        subsections (d) and (g) and by redesignating subsections (f) 
        and (h) as subsections (d) and (e), respectively.
            (18) Section 6512(b)(1) of such Code is amended by striking 
        ``of income tax for the same taxable year, of gift tax for the 
        same calendar year or calendar quarter, of estate tax in 
        respect of the taxable estate of the same decedent, or''.
            (19) Section 6513 of such Code is amended--
                    (A) by striking ``(a) Early Return or Advance 
                Payment of Tax.--'', and
                    (B) by striking subsections (b) and (e).
            (20) Chapter 67 of such Code is amended by striking 
        subchapters A through D and inserting the following:

``SEC. 6601. INTEREST ON OVERPAYMENTS AND UNDERPAYMENT.

    ``(a) Underpayments.--If any amount of tax imposed by this title is 
not paid on or before the last date prescribed for payment, interest on 
such amount at the Federal short-term rate (as defined in section 
511(b)) shall be paid from such last date to the date paid.
    ``(b) Overpayments.--Interest shall be allowed and paid upon any 
overpayment in respect of any internal revenue tax at the Federal 
short-term rate (as defined in section 511(b)) from 60 days after the 
date of the overpayment until the date the overpayment is refunded.''.
            (21) Section 6651(a)(1) of such Code is amended by striking 
        ``subchapter A of chapter 61 (other than part III thereof),''.
            (22) Section 6656 of such Code is amended by striking 
        subsection (c) and by redesignating subsection (d) as 
        subsection (c).
            (23) Section 6663 of such Code is amended by striking 
        subsection (c).
            (24) Section 6664(c) of such Code is amended--
                    (A) by striking ``Exception.--'' and all that 
                follows through ``No penalty'' and inserting 
                ``Exception.--No penalty'', and
                    (B) by striking paragraphs (2) and (3).
            (25) Chapter 72 of such Code is amended by striking all 
        matter preceding section 7011.
            (26) Section 7422 of such Code is amended by striking 
        subsections (h) and (i) and by redesignating subsections (j) 
        and (k) as subsections (h) and (i), respectively.
            (27) Section 7451 of such Code is amended to read as 
        follows:

``SEC. 7451. FEE FOR FILING PETITION.

    ``The Tax Court is authorized to impose a fee in an amount not in 
excess of $60 to be fixed by the Tax Court for the filing of any 
petition for the redetermination of a deficiency.''.
            (28) Section 7454 of such Code is amended by striking 
        subsection (b) and by redesignating subsection (c) as 
        subsection (b).
            (29) Section 7463(a) of such Code is amended--
                    (A) by striking paragraphs (2) and (3),
                    (B) by redesignating paragraph (4) as paragraph 
                (2), and
                    (C) by striking ``D'' in paragraph (2) (as so 
                redesignated) and inserting ``B''.
            (30) Section 7463(c) of such Code is amended by striking 
        ``sections 6214(a) and'' and inserting ``section''.
            (31) Section 7463(e) of such Code is amended by striking 
        ``, to the extent that the procedures described in subchapter B 
        of chapter 63 apply''.
            (32) Section 7481 of such Code is amended by striking 
        subsection (d).
            (33) Section 7608 of such Code is amended by striking 
        ``subtitle E'' each place it appears and inserting ``subtitle 
        C''.
            (34) Section 7701(a)(29) of such Code is amended by 
        striking ``1986'' and inserting ``2019''.
            (35) Section 7809(c) of such Code is amended by striking 
        paragraphs (1) and (4) and by redesignating paragraphs (2) and 
        (3) as paragraphs (1) and (2), respectively.
            (36) Section 7871(a) of such Code is amended by striking 
        paragraphs (1) and (3) through (6) and by redesignating 
        paragraphs (2) and (7) as paragraphs (1) and (2), respectively.
            (37) Section 7871 of such Code is amended by striking 
        subsection (c) and by redesignating subsections (d) and (e) as 
        subsections (c) and (d), respectively.
            (38) Section 8021 of such Code is amended by striking 
        subsection (a) and by redesignating subsections (b) through (f) 
        as subsections (a) through (e), respectively.
            (39) Section 8022(2)(A) of such Code is amended by striking 
        ``, particularly the income tax''.
            (40) Section 8023 of such Code is amended by striking 
        ``Internal Revenue Service'' each place it appears and 
        inserting ``Department of the Treasury''.
            (41) Section 9501(b)(2) of such Code is amended by striking 
        subparagraph (C).
            (42) Section 9702(a) of such Code is amended by striking 
        paragraph (4).
            (43) Section 9705(a) of such Code is amended by striking 
        paragraph (4) and by redesignating paragraph (5) as paragraph 
        (4).
            (44) Section 9706(d)(2)(A) of such Code is amended by 
        striking ``6103'' and inserting ``605(e)''.
            (45) Section 9707 of such Code is amended by striking 
        subsection (f).
            (46) Section 9712(d) of such Code is amended by striking 
        paragraph (5) and by redesignating paragraph (6) as paragraph 
        (5).
            (47) Section 9803(a) of such Code is amended by striking 
        ``(as defined in section 414(f))''.

                        TITLE III--OTHER MATTERS

SEC. 301. PHASE-OUT OF ADMINISTRATION OF REPEALED FEDERAL TAXES.

    (a) Appropriations.--Appropriations for any expenses of the 
Internal Revenue Service including processing tax returns for years 
prior to the repeal of the taxes repealed by title I of this Act, 
revenue accounting, management, transfer of payroll and wage data to 
the Social Security Administration for years after fiscal year 2023 
shall not be authorized.
    (b) Records.--Federal records related to the administration of 
taxes repealed by title I of this Act shall be destroyed by the end of 
fiscal year 2023, except that any records necessary to calculate Social 
Security benefits shall be retained by the Social Security 
Administration and any records necessary to support ongoing litigation 
with respect to taxes owed or refunds due shall be retained until final 
disposition of such litigation.
    (c) Conforming Amendments.--Section 7802 of the Internal Revenue 
Code of 1986 is amended--
            (1) by striking subsections (a) and (b) and by 
        redesignating subsections (c) and (d) as subsections (a) and 
        (b),
            (2) by striking ``Internal Revenue Service'' each place it 
        appears and inserting ``Department of the Treasury'', and
            (3) by striking ``Commissioner'' or ``Commissioner of 
        Internal Revenue'' each place they appear and inserting 
        ``Secretary''.
    (d) Effective Date.--The amendments made by subsection (c) shall 
take effect on January 1, 2023.

SEC. 302. ADMINISTRATION OF OTHER FEDERAL TAXES.

    (a) In General.--Section 7801 of the Internal Revenue Code of 1986 
(relating to the authority of the Department of the Treasury) is 
amended by adding at the end the following:
    ``(d) Excise Tax Bureau.--There shall be in the Department of the 
Treasury an Excise Tax Bureau to administer those excise taxes not 
administered by the Bureau of Alcohol, Tobacco and Firearms.
    ``(e) Sales Tax Bureau.--There shall be in the Department of the 
Treasury a Sales Tax Bureau to administer the national sales tax in 
those States where it is required pursuant to section 404, and to 
discharge other Federal duties and powers relating to the national 
sales tax (including those required by sections 402, 403, and 405). The 
Office of Revenue Allocation shall be within the Sales Tax Bureau.''.
    (b) Assistant General Counsels.--Section 7801(a)(2) of such Code is 
amended to read as follows:
            ``(2) Assistant general counsels.--The Secretary of the 
        Treasury may appoint, without regard to the provisions of the 
        civil service laws, and fix the duties of not more than 5 
        assistant general counsels.''.

SEC. 303. SALES TAX INCLUSIVE SOCIAL SECURITY BENEFITS INDEXATION.

    Subparagraph (D) of section 215(i)(1) of the Social Security Act 
(42 U.S.C. 415(i)(1)) (relating to cost-of-living increases in Social 
Security benefits) is amended to read as follows:
            ``(D)(i) the term `CPI increase percentage', with respect 
        to a base quarter or cost-of-living quarter in any calendar 
        year, means the percentage (rounded to the nearest one-tenth of 
        1 percent) by which the Consumer Price Index for that quarter 
        (as prepared by the Department of Labor) exceeds such index for 
        the most recent prior calendar quarter which was a base quarter 
        under subparagraph (A)(ii) or, if later, the most recent cost-
        of-living computation quarter under subparagraph (B),
            ``(ii) if the Consumer Price Index (as so prepared) does 
        not include the national sales tax paid, then the term `CPI 
        increase percentage', with respect to a base quarter or cost-
        of-living quarter in any calendar year, means the percentage 
        (rounded to the nearest one-tenth of 1 percent) by which the 
        product of--
                    ``(I) the Consumer Price Index for that quarter (as 
                so prepared), and
                    ``(II) the national sales tax factor,
        exceeds such index for the most recent prior calendar quarter 
        which was a base quarter under subparagraph (A)(ii) or, if 
        later, the most recent cost of living computation quarter under 
        subparagraph (B), and
            ``(iii) the national sales tax factor is equal to one plus 
        the quotient that is--
                    ``(I) the sales tax rate imposed by section 101 of 
                the Internal Revenue Code of 2019, divided by
                    ``(II) the quantity that is one minus such sales 
                tax rate.''.

   TITLE IV--SUNSET OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED

SEC. 401. ELIMINATION OF SALES TAX IF SIXTEENTH AMENDMENT NOT REPEALED.

    If the Sixteenth Amendment to the Constitution of the United States 
is not repealed before the end of the 7-year period beginning on the 
date of the enactment of this Act, then all provisions of, and 
amendments made by, this Act shall not apply to any use or consumption 
in any year beginning after December 31 of the calendar year in which 
or with which such period ends, except that the Sales Tax Bureau of the 
Department of the Treasury shall not be terminated until 6 months after 
such December 31.

                 DIVISION C--CONSTITUTIONAL AMENDMENTS

                   TITLE I--REPEAL OF 16TH AMENDMENT

SEC. THAT THE FOLLOWING ARTICLE IS PROPOSED AS AN AMENDMENT TO THE 
              CONSTITUTION OF THE UNITED STATES, WHICH SHALL BE VALID 
              TO ALL INTENTS AND PURPOSES AS PART OF THE CONSTITUTION 
              WHEN RATIFIED BY THE LEGISLATURES OF THREE-FOURTHS OF THE 
              SEVERAL STATES WITHIN SEVEN YEARS AFTER THE DATE OF ITS 
              SUBMISSION FOR RATIFICATION:

                              ``Article--

    ``The sixteenth article of amendment to the Constitution of the 
United States is hereby repealed.''.

               TITLE II--APPORTIONMENT OF REPRESENTATIVES

SEC. THAT THE FOLLOWING ARTICLE IS PROPOSED AS AN AMENDMENT TO THE 
              CONSTITUTION OF THE UNITED STATES, WHICH SHALL BE VALID 
              TO ALL INTENTS AND PURPOSES AS PART OF THE CONSTITUTION 
              WHEN RATIFIED BY THE LEGISLATURES OF THREE-FOURTHS OF THE 
              SEVERAL STATES WITHIN SEVEN YEARS AFTER THE DATE OF ITS 
              SUBMISSION FOR RATIFICATION:

                              ``Article--

    ``Representatives shall be apportioned among the several States 
according to their respective numbers, which shall be determined by 
counting the number of persons in each State who are citizens of the 
United States.''.
                                 <all>