Bipartisan Budget Act of 2015

Bill: 114-hr-1314
Sponsor: full_name: Rep. Meehan, Patrick [R-PA-7]
Introduced: 2015-03-04
Policy area: Economics and Public Finance
Subjects: Accounting and auditing

Administrative law and regulatory procedures

Administrative remedies

Advisory bodies

Agricultural insurance

Agricultural prices, subsidies, credit

Agricultural trade

Air quality

Appropriations

Arab-Israeli relations

Arctic and polar regions

Asia

Aviation and airports

Budget deficits and national debt

Budget process

Civil actions and liability

Competitiveness, trade promotion, trade deficits

Congressional committees

Congressional operations and organization

Congressional oversight

Corporate finance and management

Crime victims

Criminal investigation, prosecution, interrogation

Currency

Customs enforcement

Debt collection

Defense spending

Department of the Treasury

Digital media

Disability assistance

Economic performance and conditions

Employee benefits and pensions

Employment discrimination and employee rights

Endangered and threatened species

Energy storage, supplies, demand

Environmental assessment, monitoring, research

Environmental regulatory procedures

Environmental technology

Europe

European Union

Evidence and witnesses

Executive agency funding and structure

Federal Communications Commission (FCC)

Federal officials

Fires

First responders and emergency personnel

Food supply, safety, and labeling

Fraud offenses and financial crimes

Free trade and trade barriers

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Government information and archives

Government trust funds

Home and outpatient care

Hospital care

House Committee on Ways and Means

House of Representatives

Human rights

Income tax exclusion

Inflation and prices

Intellectual property

Internal Revenue Service (IRS)

International monetary system and foreign exchange

International organizations and cooperation

Internet and video services

Internet, web applications, social media

Israel

Judges

Judicial review and appeals

Labor standards

Law enforcement officers

Legislative rules and procedure

Licensing and registrations

Manufacturing

Marine and coastal resources, fisheries

Marine pollution

Medicaid

Medical tests and diagnostic methods

Medicare

Middle East

Military operations and strategy

Office of the U.S. Trade Representative

Oil and gas

Personnel records

Poverty and welfare assistance

Prescription drugs

Presidents and presidential powers, Vice Presidents

Public participation and lobbying

Railroads

Religion

Research administration and funding

Research and development

Rule of law and government transparency

Rural conditions and development

Sanctions

Seafood

Senate Committee on Finance

Senate Committee on the Budget

Separation, divorce, custody, support

Service industries

Small business

Social Security Administration

Social security and elderly assistance

Sovereignty, recognition, national governance and status

State and local government operations

Strategic materials and reserves

Tariffs

Tax administration and collection, taxpayers

Tax-exempt organizations

Telephone and wireless communication

Trade agreements and negotiations

Trade restrictions

Transportation employees

U.S. Capitol

U.S. and foreign investments

Wages and earnings

Water quality

Wetlands

Wildlife conservation and habitat protection

Youth employment and child labor
Latest action: action_date: 2015-11-02
text: Became Public Law No: 114-74.

Summaries:
action_date: 2015-03-04
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation. </p>

action_date: 2015-04-13
action_desc: Reported to House with amendment(s)
text: <p><strong>Ensuring Tax Exempt Organizations the Right to Appeal Act</strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing an organization which claims to be tax-exempt to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation. </p>

action_date: 2015-04-15
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)</p> <p><strong>Ensuring Tax Exempt Organizations the Right to Appeal Act</strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing an organization which claims to be tax-exempt to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation. </p>

action_date: 2015-05-22
action_desc: Passed Senate amended
text: <p><b>Trade Act of 2015</b></p> <p>TITLE I--TRADE PROMOTION AUTHORITY </p> <p><i>Bipartisan Congressional Trade Priorities and Accountability Act of 2015</i></p> <p> (Sec. 102) Declares the overall trade negotiating objectives of the United States with respect to any agreement with a foreign country to reduce or eliminate existing tariffs or nontariff barriers of that country or the United States that are unduly burdening and restricting U.S. trade. Includes among such objectives:</p> <ul> <li>more open, equitable, and reciprocal market access;</li> <li>the reduction or elimination of trade barriers and distortions that are directly related to trade and investment and that decrease market opportunities for U.S. exports or otherwise distort U.S. trade;</li> <li>stronger international trade and investment disciplines and procedures, including dispute settlement;</li> <li>enhanced U.S. competitiveness;</li> <li>protection of the environment;</li> <li>respect for worker and children rights consistent with International Labor Organization core labor standards; </li> <li>equal access of small businesses to international markets; and</li> <li>religious freedom. </li> </ul> <p>Declares the principal trade negotiating objectives of the United States with respect to:</p> <ul> <li>goods and services;</li> <li>agriculture;</li> <li>foreign investment;</li> <li>intellectual property;</li> <li>digital goods and services, as well as cross-border data flows;</li> <li>regulatory practices;</li> <li>state-owned and state-controlled enterprises;</li> <li>localization barriers to trade;</li> <li>labor and the environment;</li> <li>currency and foreign currency manipulation;</li> <li>the World Trade Organization (WTO) and multilateral trade agreements;</li> <li>trade institution transparency;</li> <li>anti-corruption;</li> <li>dispute settlement and enforcement;</li> <li>trade remedy laws;</li> <li>border taxes;</li> <li>textile negotiations;</li> <li>commercial partnerships, especially with Israel; and</li> <li>good governance, transparency, operation of legal regimes, and the rule of law of U.S. trading partners.</li> </ul> <p>Directs the President, in order to maintain U.S. competitiveness in the global economy, to engage in specified capacity building activities with respect to foreign countries that seek to enter into trade agreements with the United States.</p> <p>(Sec. 103) Authorizes the President to enter into trade agreements with foreign countries for the reduction or elimination of tariff or nontariff barriers before July 1, 2018, or before July 1, 2021, if trade authorities procedures are extended to implementing bills (congressional approval) with respect to such agreements.</p> <p>Authorizes the President to proclaim necessary or appropriate modifications or continuation of any existing duty, continuation of existing duty-free or excise treatment, or additional duties to carry out any such agreement.</p> <p>(Sec. 104) Subjects trade agreements to congressional oversight and approval, consultations, and access to information requirements.</p> <p>Requires the convening each Congress of the House and the Senate Advisory Groups on Negotiations to consult with and advise the United States Trade Representative (USTR) regarding the formulation of specific objectives, negotiating strategies and positions, the development of the applicable trade agreement, and compliance and enforcement of the negotiated commitments under the trade agreement.</p> <p>Amends the Trade Act of 1974 to establish within the Office of the USTR the position of Chief Transparency Officer to consult with Congress on transparency policy, coordinate transparency in trade negotiations, engage and assist the public, and advise the USTR on transparency policy.</p> <p>(Sec. 105) Specifies presidential notifications, consultations, reports, and other actions and their deadlines that must take place for any trade agreement to enter into force.</p> <p>Specifies requirements for negotiations regarding agriculture, the fishing industry, and textiles.</p> <p>(Sec. 106) Prescribes procedures for resolutions of disapproval in the House and the Senate before the President enters into any trade agreement.</p> <p>Declares that trade authorities procedures shall not apply to any implementing bill submitted with respect to a trade agreement:</p> <ul> <li> if both chambers of Congress agree by a certain deadline to a procedural disapproval resolution for lack of notice or consultations, and</li> <li>with a country which does not fully comply and is not making significant efforts to comply with minimum standards for the elimination of human trafficking (&quot;tier 3&quot; country). </ul> <p>(Sec. 107) Prescribes requirements for the treatment of trade agreements entered into under the auspices of the WTO or with the Trans-Pacific Partnership countries or the European Union which result from negotiations commenced before enactment of this Act.</p> <p>(Sec. 108) Declares that any provision of a trade agreement that is inconsistent with any U.S. laws shall be null and void.</p> <p>(Sec. 109) Expresses the sense of Congress that the USTR should facilitate participation of small businesses in the trade negotiation process.</p> <p>TITLE II--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE </p> <p><i>Trade Adjustment Assistance Reauthorization Act of 2015</i></p> <p>(Sec. 202) Amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014. </p> <p>(Sec. 203) Amends the Trade Act of 1974 to extend through June 30, 2021: </p> <ul> <li>the TAA program, and </li> <li> the reemployment trade adjustment assistance (RTAA) program. </li> </ul> <p>Makes funds available for FY2015-FY2021 for training of adversely affected workers as well as (through June 30, 2021) reemployment and case management services. </p> <p>Reauthorizes appropriations: </p> <ul> <li> through June 30, 2021, for the TAA program for workers; and </li> <li> for FY2015-FY2021 for the TAA program for firms and farmers.</li> </ul> <p>(Sec. 204) Revises and replaces core indicators of performance with primary indicators of performance. Adds among other factors the percentage and number of workers receiving TAA benefits who are in:</p> <ul> <li> unsubsidized employment, and </li> <li>an education or training program that leads to a recognized postsecondary schooling credential or employment and who are achieving measurable gains in skills toward that credential or employment.</li> </ul> <p>Revises and adds to elements of mandatory reporting of data on training:</p> <ul> <li>the average cost per workers of receiving training, and</li> <li>the percentage of workers who receive training as well as obtained unsubsidized employment related to it.</li> </ul> <p>(Sec. 205) Specifies criteria the Department of Labor must use to determine the eligibility of workers to apply for TAA if no determination has been made, upon enactment of this Act, as to whether to certify a group of workers or firms as eligible pursuant to a petition filed between January 1, 2014, and enactment of this Act. Requires the Department to reconsider any determination made before enactment of this Act not to certify such workers or firms, and to certify them as eligible if they meet the specified requirements.</p> <p>(Sec. 206) Increases from 52 to 65 additional weeks of TAA payments in a 78-week period the length of additional time permissible to complete training. </p> <p>(Sec. 207) Amends the Internal Revenue Code to extend the tax credit for health insurance costs of a taxpayer and qualifying family members through 2020. The tax credit for health insurance costs is a refundable tax credit equal to 72.5% of the cost of qualified health coverage paid by an eligible individual (defined as an individual who is receiving a trade adjustment allowance, is eligible for the alternative trade adjustment assistance program, or is over age 55 and receives pension benefits from the Pension Benefit Guaranty Corporation [PBGC]). </p> <p>Requires a taxpayer to make an election to have the tax credit apply for any eligible coverage month during a taxable year. Declares that an eligible coverage month is one in which an eligible individual is covered by qualified health insurance, does not have other specified coverage, and is not imprisoned.</p> <p>Directs the Departments of the Treasury, of Health and Human Services (HHS), and of Labor and the PBGC to conduct a public outreach, including on the Internet, to inform individuals eligible for the tax credit for health insurance costs on the extension of such credit and the availability of the election to claim such credit retroactively for coverage months beginning after December 31, 2013. </p> <p>(Sec. 208) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend the charging of specified customs user fees through FY2025.</p> <p>Amends the United States-Korea Free Trade Agreement Implementation Act to increase from 0.21% ad valorem to 0.3464% ad valorem, for the period between July 15, 2025, and September 30, 2025, the customs user fees for the processing of merchandise formally entered or released into the United States.</p> <p>(Sec. 209) Amends the Internal Revenue Code to declare that the requirement making a portion of the child care expense tax credit refundable shall not apply to a taxpayer that elects to exclude foreign earned income from gross income.</p> <p>(Sec. 210) Increases by 2.75% the required estimated income tax payments otherwise due in the third quarter of 2020 for corporations with assets of at least $1 billion. Requires the next required installment to be appropriately reduced to reflect the amount of this increase.</p> <p>(Sec. 211) Amends title XVIII (Medicare) of the Social Security Act to require Medicare payment of renal dialysis services furnished on or after January 1, 2017, by a renal dialysis facility or provider of services paid to an individual with an acute kidney injury. Requires this payment to be adjusted by any applicable geographical adjustment factor, and allows HHS to adjust it also by any other adjustment factor.</p> <p>(Sec. 212) Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), with respect to the implementation of direct spending reductions, to require the President to order a sequestration for FY2024 that increases from 0.0% to 0.25% the reduction of Medicare payments for the second six months of the order.</p>

action_date: 2015-10-28
action_desc: House agreed to Senate amendment with amendment
text: <p><strong>Bipartisan Budget Act of 2015 </strong></p> <p>TITLE I--BUDGET ENFORCEMENT </p> <p>(Sec. 101) This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to increase the discretionary spending limits for FY2016 and FY2017.</p> <p>The bill revises procedures for implementing the sequester of direct spending, which is required under current law and involves cuts that interact with discretionary spending levels. The bill requires the sequester to take place in FY2016 and FY2017 as if the amendments that this bill makes to the discretionary spending limits have not been made. It also adds an additional year to the sequester in FY2025 and adjusts the cuts required for Medicare. </p> <p>(Direct spending, also known as mandatory spending, is spending provided by laws other than appropriations bills. Sequestration is a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals.) </p> <p>The bill requires the discretionary spending limits in FY2016 and FY2017 to be increased by specified amounts for overseas contingency operations. </p> <p>(Sec. 102) The chairman of the Senate Budget Committee must file for publication in the Congressional Record committee allocations, aggregate spending and revenue levels, and levels of revenues and outlays for Social Security consistent with this bill. The chairman may also include reserve funds contained in the FY2016 budget resolution that are extended by one year. </p> <p>The bill provides that the allocations, aggregates, and levels submitted by the chairman are enforceable in the Senate as if they were included in a budget resolution conference agreement. The provisions in this section expire if Congress agrees to a budget resolution for FY2017. </p> <p>TITLE II--AGRICULTURE </p> <p>(Sec. 201) The bill amends the Federal Crop Insurance Act to require the Department of Agriculture (USDA) to renegotiate the Standard Reinsurance Agreement no later than December 31, 2016, and at least once every five years thereafter. </p> <p>(The Standard Reinsurance Agreement is an agreement between USDA and the private companies that administer the federal crop insurance program. It specifies details such as administrative and operating expense reimbursements and risk sharing between USDA and the companies in the operation of the program.) </p> <p>The bill establishes an 8.9% cap on the overall rate of return for insurance providers under the agreement, which is a decrease from the current negotiated rate of approximately 14.5%. </p> <p>TITLE III--COMMERCE </p> <p>(Sec. 301) The bill amends the Communications Act of 1934 to authorize the use of automated telephone equipment to call cellular telephones for the purpose of collecting debts owed to the U.S. government. The Federal Communications Commission must issue regulations implementing this section within nine months of enactment of this bill. The regulations may restrict the number and duration of the calls.</p> <p>TITLE IV--STRATEGIC PETROLEUM RESERVE</p> <p> (Sec. 401) The Energy Policy and Conservation Act is amended to revise the requirement that the Department of Energy (DOE) transmit a detailed explanation to Congress regarding a test drawdown and sale or exchange of petroleum products from the Strategic Petroleum Reserve (SPR).</p> <p>DOE shall notify Congress of the test at least 14 days before the date on which it is conducted, unless an emergency requires the test, in which case DOE must notify Congress as soon as possible. </p> <p>The detailed description of the test DOE is currently required to submit to Congress must be submitted within 180 days after completion of the test. </p> <p>The term "severe energy supply interruption" shall now include a national energy supply shortage resulting, or is likely to result, from an act of terrorism.</p> <p>(Sec. 402) DOE shall within 180 days after enactment of this Act: </p> <ul> <li> complete a long-range strategic review of the SPR and submit to Congress a proposed action plan and implementation schedule specifying both near- and long-term roles of the SPR relative to U.S. energy and economic security;</li> <li> describe whether existing legal authorities governing SPR policies, configuration, and capabilities are adequate to ensure that the SPR can meet current and future U.S. energy and economic security objectives;</li> <li>identify SPR configuration and performance capabilities;</li> <li>recommend an action plan to achieve the optimal capacity, location, and composition of SPR petroleum products in addition to storage and distributional capabilities; and </li> <li> estimate the resources required to attain and maintain SPR long-term sustainability and operational effectiveness.</li> </ul> <p>(Sec. 403) For each of FY2018-FY2025 DOE shall draw down and sell from the SPR specified barrels of crude oil ranging from 5 million (FY2018) to 10 million barrels (FY2025).</p> <p> DOE shall not, however, draw down and sell crude oil in amounts that would limit presidential authority to sell the full amount of petroleum products authorized when necessary to prevent or reduce the adverse impact of severe domestic energy supply interruptions.</p> <p>(Sec. 404) There is established in the Treasury the Energy Security and Infrastructure Modernization Fund for the deposit of SPR crude oil sales proceeds to provide for the construction, maintenance, repair, and replacement of SPR facilities.</p> <p>To protect the U.S. economy from the impacts of emergency product supply disruptions, DOE shall establish an SPR modernization program, for which appropriations are authorized for FY2017-2020.</p> <p>DOE authority to draw down and sell crude oil from the SPR under this section shall expire at the end of FY2020.</p> <p>TITLE V--PENSIONS</p> <p>(Sec. 501) This section amends the Employee Retirement Income Security Act of 1974 (ERISA) to increase the annual fixed rate premium payable to the Pension Benefits Guaranty Corporation by a single-employer plan for basic benefits to $69 in plan years beginning in 2017, $74 in plan years beginning in 2018, and $80 in plan years beginning after 2018. The variable rate premium for such plans increases by an additional $3 for plan years beginning in 2017 and by an additional $4 for plan years beginning in 2018 and 2019. </p> <p>(Sec. 502) This section changes the due date for premium payments for plan years beginning in 2025 to the 15th day of the 9th calendar month beginning on or after the 1st day of the premium payment year. </p> <p>(Sec. 503) This section changes criteria for mortality tables used by defined benefit pension plans for plan years beginning after 2015. The determination of whether a plan has credible mortality information shall be made in accordance with established actuarial credibility theory, which is materially different from current mortality rules under ERISA and Revenue Procedure 2007-37. A plan may use mortality tables that are adjusted from tables provided by the Department of the Treasury if such adjustments are based on a plan's experience. </p> <p>(Sec. 504) This section amends the Internal Revenue Code and ERISA to adjust interest rates used to calculate minimum funding contributions to pension plans The tables provide for adjustments to interest rates so that they fall within a range based on average interest rates over a 25-year period. For plan years beginning after 2015, the range variance is 10% through 2020, 15% in 2021, 20% in 2022, 25% in 2023, and 30% in 2024 and subsequent plan years.</p> <p>TITLE VI--HEALTH CARE</p> <p>(Sec. 601) The bill amends title XVIII (Medicare) of the Social Security Act (SSAct) to: (1) mitigate 2016 increases to Medicare Part B premiums and deductibles for enrollees, and (2) authorize federal funding to offset the corresponding reduction in aggregate monthly premiums.</p> <p>Under current law, the Centers for Medicare &amp; Medicaid Services must annually determine the monthly actuarial rate upon which Part B premiums and deductibles are based. For 2016, the bill revises this methodology, effectively reducing increases to premiums and deductibles for certain enrollees in 2016. (Current law already protects Part B enrollees whose benefits are deducted from their Social Security benefits from premium increases that would result in a smaller net benefit from Social Security.)</p> <p>This methodology shall also apply in 2017 if, as in 2016, there is no increase in monthly Social Security benefits.</p> <p>(Sec. 602) The bill amends title XIX (Medicaid) of the SSAct to require manufacturers of generic drugs to join manufacturers of single-source or innovator drugs in paying rebates to state Medicaid programs for price increases over inflation. </p> <p>(Sec. 603) The bill excludes certain hospital outpatient department services from the prospective payment system in which predetermined amounts form the basis for payment under Medicare. With specified exceptions, services are excluded from this system if they are furnished by a provider's off-campus outpatient department.</p> <p>(Sec. 604) The bill amends the Fair Labor Standards Act of 1938 to repeal the requirement, established under the Patient Protection and Affordable Care Act, for large employers offering health benefit plans to automatically enroll full-time employees in such a plan. A large employer is one that has more than 200 full-time employees.</p> <p>TITLE VII--JUDICIARY</p> <p><em>Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015</em></p> <p>(Sec. 701) This title amends the Federal Civil Penalties Inflation Adjustment Act of 1990 to require federal agencies that impose civil monetary penalties subject to inflation adjustments under the Adjustment Act to adjust the penalties for inflation annually instead of at least every four years.</p> <p>The categories of penalties required to be adjusted for inflation under the Adjustment Act are expanded to include civil penalties under the Occupational Safety and Health Act of 1970 and the Social Security Act.</p> <p>For all civil penalties adjusted for inflation under the Adjustment Act, federal agencies must make an initial adjustment after enactment of this bill by the percentage by which the Consumer Price Index (CPI) for October 2015 exceeds the CPI for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this bill. The increase in penalties from the initial adjustment is prohibited from exceeding 150% of the amount of that penalty on the date of enactment of this bill. </p> <p>An agency may adjust penalties by less than the required amount under an exception that applies to the first adjustment if: (1) the agency determines in a rulemaking with an opportunity for public comment that the adjustment would have a negative economic impact or social costs that outweigh the benefits, and (2) the Office of Management and Budget (OMB) concurs. </p> <p>The annual inflation adjustment in subsequent years must be a cost-of-living adjustment based on any increases in the October CPI each year. </p> <p>Inflation adjustment increases must be rounded to the nearest multiple of $1.</p> <p>This section also requires: (1) the OMB to issue guidance to agencies regarding the implementation of adjustments, (2) agencies to include information about adjustments to civil monetary penalties in agency financial reports, and (3) the Government Accountability Office to submit an annual report assessing agency compliance.</p> <p>(Sec. 702) This section rescinds and permanently cancels $1.5 billion of the funds deposited or available in the Crime Victims Fund under the Victims of Crime Act of 1984.</p> <p>(Sec. 703) This section rescinds and permanently cancels $746 million of the amounts deposited in the Department of Justice Assets Forfeiture Fund.</p> <p>TITLE VIII--SOCIAL SECURITY </p> <p><em>Social Security Benefit Protection and Opportunity Enhancement Act of 2015 </em></p> <p>Subtitle A--Ensuring Correct Payments and Reducing Fraud </p> <p>(Sec. 811) The Social Security Administration (SSA) must expand Cooperative Disability Investigations (CDI) Units that investigate suspected fraud before benefits are awarded to cover all 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa. </p> <p>(Sec. 812) Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act is amended to prohibit evidence submitted by unlicensed or sanctioned physicians and health care providers from being considered in making disability determinations. </p> <p>(Sec. 813) A new felony for conspiracy to commit Social Security fraud is created. Penalties for individuals in a position of trust who defraud the SSA are increased. Individuals are disqualified from receiving benefits during a trial work period if they are assessed a civil monetary penalty for concealing work activity. </p> <p>(Sec. 814) Prohibitions and penalties regarding the misuse of symbols, emblems, and names associated with Social Security and Medicare are applied to electronic and internet communications, and each internet viewing is treated as a separate offense. </p> <p>(Sec. 815) The Balanced Budget and Emergency Deficit Control Act of 1985 is amended to revise the permissible uses and amounts of adjustments to discretionary spending limits for program integrity spending. The permissible uses are expanded to include CDI units, Special Assistant U.S. Attorneys who prosecute Social Security fraud, and work-related continuing disability reviews. </p> <p>Subtitle B--Promoting Opportunity for Disability Beneficiaries </p> <p>(Sec. 821) The authority for Disability Insurance (DI) demonstration projects is extended through 2021 and all projects must be terminated by the end of 2022. </p> <p>(Sec. 822) The authority for DI demonstration projects is modified to: (1) revise congressional reporting and review requirements, and (2) require participation in the projects to be voluntary and include informed consent. </p> <p>(Sec. 823) The SSA must carry out a pilot program to test the effect on beneficiary earnings of changes in how earnings are treated for the purpose of ongoing DI benefit eligibility. Under the demonstration, the existing "cash cliff" under which beneficiaries lose their entire benefit after exceeding the earnings threshold would be replaced by a benefit offset under which the DI benefit is reduced by $1 for every $2 of earnings in excess of a threshold. </p> <p>(Sec. 824) The SSA may obtain, with beneficiary consent, data on beneficiary earnings from payroll providers through a data exchange. Individuals for whom the SSA obtains earnings data from these sources are exempt from the requirement to report their own earnings. </p> <p>(Sec. 825) The SSA may simplify the process of evaluating a beneficiary's earnings derived from services by presuming that wages and salaries were earned in: (1) the month in which the services were performed for making a determination of initial entitlement on the basis of disability, and (2) the month in which the earnings were paid for any other purpose. These presumptions apply unless information is available that shows when the income was earned. </p> <p>(Sec. 826) The SSA must permit DI beneficiaries to report their earnings electronically, including by telephone and Internet, based on the system that is currently available to Supplemental Security Income recipients. </p> <p>Subtitle C--Protecting Social Security Benefits </p> <p>(Sec. 831) Provisions in the Social Security Act related to deemed filing, dual entitlement, and benefit suspension are amended to prevent individuals from obtaining larger benefits than Congress intended. </p> <p>(Sec. 832) In making an initial determination of disability, the SSA must make every reasonable effort to ensure that a qualified physician, psychiatrist, or psychologist has completed the medical portion of the case review. </p> <p>(Sec. 833) Specified payroll tax revenues are reallocated to the Disability Insurance Trust Fund to pay benefits until 2022. </p> <p>(Sec. 834) The SSA may verify certain financial information when an individual requests a waiver of an overpayment because they are without fault and unable to repay the funds. </p> <p>Subtitle D--Relieving Administrative Burdens and Miscellaneous Provisions </p> <p>(Sec. 841) Under current law, the Office of Personnel Management (OPM) must reduce disability payments made to a Federal Employment Retirement (FERS) annuitant who also receives Social Security disability benefits. The bill increases interagency coordination by permitting SSA to repay the OPM the amount of overpaid FERS benefits if the individual is eligible for DI and entitled to an award of past-due benefits. The overpaid amounts are deducted from the past-due Social Security payment. </p> <p>(Sec. 842) The requirement that the SSA make determinations every five years relating to wage credits for military service prior to 1957 is eliminated after the 2010 determination. </p> <p>(Sec. 843) Electronic certification to the Railroad Retirement Board is permitted for benefits payable to a divorced spouse of a railroad worker. </p> <p>(Sec. 844) Technical and conforming changes are made to eliminate obsolete provisions from the Social Security Act. </p> <p>(Sec. 845) The SSA must report to Congress on: (1) fraud prevention activities and improper payments, (2) work-related continuing disability reviews, and (3) overpayment waivers. </p> <p>(Sec. 846) The SSA may request that OPM hold additional examinations for the purpose of hiring Administrative Law Judges as needed.</p> <p>TITLE IX--TEMPORARY EXTENSION OF PUBLIC DEBT LIMIT</p> <p>(Sec. 901) The public debt limit is suspended through March 15, 2017. On March 16, 2017, the limit is increased to accommodate obligations issued during the suspension period. </p> <p>(Sec. 902) Adjustments to the debt limit for obligations during the suspension period are limited to obligations necessary to fund a commitment incurred by the federal government that required payment before March 16, 2017. The Department of the Treasury may not issue obligations during the suspension period to increase cash balances above normal operating balances.</p> <p>TITLE X--SPECTRUM PIPELINE</p> <p><em>Spectrum Pipeline Act of 2015</em></p> <p>(Sec. 1004) This title requires the Department of Commerce to submit to the President and to the Federal Communications Commission (FCC) a report identifying 30 megahertz of electromagnetic spectrum to reallocate from federal use to: (1) nonfederal use, (2) shared federal and nonfederal use, or (3) a combination of such uses. </p> <p>The President must then withdraw or modify the assignment to a federal government station of the identified spectrum. </p> <p>By July 1, 2024, the FCC must begin competitive bidding auctions to grant new initial licenses for that spectrum.</p> <p>(Sec. 1005) The National Telecommunications and Information Administration Organization Act is amended to make amounts available from the Spectrum Relocation Fund for the Office of Management and Budget (OMB) to pay federal entities for research and development activities to improve the efficiency and effectiveness of their spectrum use in order to make additional frequencies available for auction.</p> <p>As a condition to the OMB paying a federal entity for such activities, the federal entity must have a plan: (1) approved by a technical panel within the National Telecommunications and Information Administration (NTIA), and (2) submitted by the OMB to the appropriate congressional committees for a period of 60 days.</p> <p>(Sec. 1006) The FCC must coordinate with the NTIA to submit successive proposals to Congress by 2022 and by 2024 that identify additional spectrum to be assigned new licenses for nonfederal use. Each proposal must identify at least another 50 megahertz. </p> <p>(Sec. 1007) For purposes of auctioning the 30 megahertz that Commerce identifies under this Act, the FCC's authority to grant licenses or permits is extended until September 30, 2025. The FCC's authority continues to expire on September 30, 2022, for other competitive bidding auctions. </p> <p>(Sec. 1008) The FCC must submit to Congress, within three years after enactment of this Act, reports that analyze: (1) rules changes relating to frequencies between 3550 and 3650 megahertz, and (2) proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed and unlicensed services under such rules. The FCC must also identify at least 1 gigahertz within a specified range for such use.</p> <p>TITLE XI--REVENUE PROVISIONS RELATED TO TAX COMPLIANCE </p> <p>(Sec. 1101) This section amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Existing audit rules for such partnerships are repealed and partnerships with fewer than 100 partners are granted an election to opt out of the provisions of this Act. </p> <p>The new audit rules require that: (1) any adjustment to items of partnership income, gain, loss, deductions, or credits be determined at the partnership level, instead of for each individual partner; (2) each partner's return be consistent with the partnership return; (3) each partnership designate a partner or other person with a substantial presence in the United States as the partnership representative to act as the sole authority on behalf of the partnership; and (4) notice be given to the partnership and the partnership representative of any administrative proceeding initiated at the partnership level, of any proposed partnership adjustment resulting from such proceeding, and of any final partnership adjustment resulting from such proceeding.</p> <p>The partnership may file a petition for readjustment of any partnership item within 90 days after the date on which a notice of a final partnership adjustment is mailed to the partnership. The petition may be filed with the U.S. Tax Court, a U.S. district court for the district in which the partnership's principal place of business is located, or the U.S. Court of Claims.</p> <p>The period for making adjustments to a partnership return is limited to the date that is three years (six years in the case of a substantial omission of income) after the latest of the date on which the partnership return was filed, the return due date for the taxable year, or the date on which the partnership filed an administrative adjustment request. No limit applies in the case of a false or fraudulent partnership return or if no return is filed.</p> <p>(Sec. 1102) This section sets forth a rule with respect to partnership interests created by gift to provide that in the case of a capital interest in a partnership in which capital is a material income-producing factor, the determination of whether a person is a partner with respect to such interest is made without regard to whether such interest was derived by gift from any other person. This new rule applies to partnership taxable years beginning on or after January 1, 2015.</p> <p>TITLE XII--DESIGNATION OF SMALL HOUSE ROTUNDA </p> <p>This title designates the first floor of the area of the House of Representatives wing of the U.S. Capitol known as the small House rotunda as the "Freedom Foyer."</p>

action_date: 2015-11-02
action_desc: Public Law
text: <p>(This measure has not been amended since the Senate agreed to the House amendment to the Senate amendment on October 30, 2015. The summary of that version is repeated here.)</p> <p><strong>Bipartisan Budget Act of 2015 </strong></p> <p>TITLE I--BUDGET ENFORCEMENT </p> <p>(Sec. 101) This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to increase the discretionary spending limits for FY2016 and FY2017.</p> <p>The bill revises procedures for implementing the sequester of direct spending, which is required under current law and involves cuts that interact with discretionary spending levels. The bill requires the sequester to take place in FY2016 and FY2017 as if the amendments that this bill makes to the discretionary spending limits have not been made. It also adds an additional year to the sequester in FY2025 and adjusts the cuts required for Medicare. </p> <p>(Direct spending, also known as mandatory spending, is spending provided by laws other than appropriations bills. Sequestration is a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals.) </p> <p>The bill requires the discretionary spending limits in FY2016 and FY2017 to be increased by specified amounts for overseas contingency operations. </p> <p>(Sec. 102) The chairman of the Senate Budget Committee must file for publication in the Congressional Record committee allocations, aggregate spending and revenue levels, and levels of revenues and outlays for Social Security consistent with this bill. The chairman may also include reserve funds contained in the FY2016 budget resolution that are extended by one year. </p> <p>The bill provides that the allocations, aggregates, and levels submitted by the chairman are enforceable in the Senate as if they were included in a budget resolution conference agreement. The provisions in this section expire if Congress agrees to a budget resolution for FY2017. </p> <p>TITLE II--AGRICULTURE </p> <p>(Sec. 201) The bill amends the Federal Crop Insurance Act to require the Department of Agriculture (USDA) to renegotiate the Standard Reinsurance Agreement no later than December 31, 2016, and at least once every five years thereafter. </p> <p>(The Standard Reinsurance Agreement is an agreement between USDA and the private companies that administer the federal crop insurance program. It specifies details such as administrative and operating expense reimbursements and risk sharing between USDA and the companies in the operation of the program.) </p> <p>The bill establishes an 8.9% cap on the overall rate of return for insurance providers under the agreement, which is a decrease from the current negotiated rate of approximately 14.5%. </p> <p>TITLE III--COMMERCE </p> <p>(Sec. 301) The bill amends the Communications Act of 1934 to authorize the use of automated telephone equipment to call cellular telephones for the purpose of collecting debts owed to the U.S. government. The Federal Communications Commission must issue regulations implementing this section within nine months of enactment of this bill. The regulations may restrict the number and duration of the calls.</p> <p>TITLE IV--STRATEGIC PETROLEUM RESERVE</p> <p> (Sec. 401) The Energy Policy and Conservation Act is amended to revise the requirement that the Department of Energy (DOE) transmit a detailed explanation to Congress regarding a test drawdown and sale or exchange of petroleum products from the Strategic Petroleum Reserve (SPR).</p> <p>DOE shall notify Congress of the test at least 14 days before the date on which it is conducted, unless an emergency requires the test, in which case DOE must notify Congress as soon as possible. </p> <p>The detailed description of the test DOE is currently required to submit to Congress must be submitted within 180 days after completion of the test. </p> <p>The term "severe energy supply interruption" shall now include a national energy supply shortage resulting, or is likely to result, from an act of terrorism.</p> <p>(Sec. 402) DOE shall within 180 days after enactment of this Act: </p> <ul> <li> complete a long-range strategic review of the SPR and submit to Congress a proposed action plan and implementation schedule specifying both near- and long-term roles of the SPR relative to U.S. energy and economic security;</li> <li> describe whether existing legal authorities governing SPR policies, configuration, and capabilities are adequate to ensure that the SPR can meet current and future U.S. energy and economic security objectives;</li> <li>identify SPR configuration and performance capabilities;</li> <li>recommend an action plan to achieve the optimal capacity, location, and composition of SPR petroleum products in addition to storage and distributional capabilities; and </li> <li> estimate the resources required to attain and maintain SPR long-term sustainability and operational effectiveness.</li> </ul> <p>(Sec. 403) For each of FY2018-FY2025 DOE shall draw down and sell from the SPR specified barrels of crude oil ranging from 5 million (FY2018) to 10 million barrels (FY2025).</p> <p> DOE shall not, however, draw down and sell crude oil in amounts that would limit presidential authority to sell the full amount of petroleum products authorized when necessary to prevent or reduce the adverse impact of severe domestic energy supply interruptions.</p> <p>(Sec. 404) There is established in the Treasury the Energy Security and Infrastructure Modernization Fund for the deposit of SPR crude oil sales proceeds to provide for the construction, maintenance, repair, and replacement of SPR facilities.</p> <p>To protect the U.S. economy from the impacts of emergency product supply disruptions, DOE shall establish an SPR modernization program, for which appropriations are authorized for FY2017-2020.</p> <p>DOE authority to draw down and sell crude oil from the SPR under this section shall expire at the end of FY2020.</p> <p>TITLE V--PENSIONS</p> <p>(Sec. 501) This section amends the Employee Retirement Income Security Act of 1974 (ERISA) to increase the annual fixed rate premium payable to the Pension Benefits Guaranty Corporation by a single-employer plan for basic benefits to $69 in plan years beginning in 2017, $74 in plan years beginning in 2018, and $80 in plan years beginning after 2018. The variable rate premium for such plans increases by an additional $3 for plan years beginning in 2017 and by an additional $4 for plan years beginning in 2018 and 2019. </p> <p>(Sec. 502) This section changes the due date for premium payments for plan years beginning in 2025 to the 15th day of the 9th calendar month beginning on or after the 1st day of the premium payment year. </p> <p>(Sec. 503) This section changes criteria for mortality tables used by defined benefit pension plans for plan years beginning after 2015. The determination of whether a plan has credible mortality information shall be made in accordance with established actuarial credibility theory, which is materially different from current mortality rules under ERISA and Revenue Procedure 2007-37. A plan may use mortality tables that are adjusted from tables provided by the Department of the Treasury if such adjustments are based on a plan's experience. </p> <p>(Sec. 504) This section amends the Internal Revenue Code and ERISA to adjust interest rates used to calculate minimum funding contributions to pension plans The tables provide for adjustments to interest rates so that they fall within a range based on average interest rates over a 25-year period. For plan years beginning after 2015, the range variance is 10% through 2020, 15% in 2021, 20% in 2022, 25% in 2023, and 30% in 2024 and subsequent plan years.</p> <p>TITLE VI--HEALTH CARE</p> <p>(Sec. 601) The bill amends title XVIII (Medicare) of the Social Security Act (SSAct) to: (1) mitigate 2016 increases to Medicare Part B premiums and deductibles for enrollees, and (2) authorize federal funding to offset the corresponding reduction in aggregate monthly premiums.</p> <p>Under current law, the Centers for Medicare &amp; Medicaid Services must annually determine the monthly actuarial rate upon which Part B premiums and deductibles are based. For 2016, the bill revises this methodology, effectively reducing increases to premiums and deductibles for certain enrollees in 2016. (Current law already protects Part B enrollees whose benefits are deducted from their Social Security benefits from premium increases that would result in a smaller net benefit from Social Security.)</p> <p>This methodology shall also apply in 2017 if, as in 2016, there is no increase in monthly Social Security benefits.</p> <p>(Sec. 602) The bill amends title XIX (Medicaid) of the SSAct to require manufacturers of generic drugs to join manufacturers of single-source or innovator drugs in paying rebates to state Medicaid programs for price increases over inflation. </p> <p>(Sec. 603) The bill excludes certain hospital outpatient department services from the prospective payment system in which predetermined amounts form the basis for payment under Medicare. With specified exceptions, services are excluded from this system if they are furnished by a provider's off-campus outpatient department.</p> <p>(Sec. 604) The bill amends the Fair Labor Standards Act of 1938 to repeal the requirement, established under the Patient Protection and Affordable Care Act, for large employers offering health benefit plans to automatically enroll full-time employees in such a plan. A large employer is one that has more than 200 full-time employees.</p> <p>TITLE VII--JUDICIARY</p> <p><em>Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015</em></p> <p>(Sec. 701) This title amends the Federal Civil Penalties Inflation Adjustment Act of 1990 to require federal agencies that impose civil monetary penalties subject to inflation adjustments under the Adjustment Act to adjust the penalties for inflation annually instead of at least every four years.</p> <p>The categories of penalties required to be adjusted for inflation under the Adjustment Act are expanded to include civil penalties under the Occupational Safety and Health Act of 1970 and the Social Security Act.</p> <p>For all civil penalties adjusted for inflation under the Adjustment Act, federal agencies must make an initial adjustment after enactment of this bill by the percentage by which the Consumer Price Index (CPI) for October 2015 exceeds the CPI for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this bill. The increase in penalties from the initial adjustment is prohibited from exceeding 150% of the amount of that penalty on the date of enactment of this bill. </p> <p>An agency may adjust penalties by less than the required amount under an exception that applies to the first adjustment if: (1) the agency determines in a rulemaking with an opportunity for public comment that the adjustment would have a negative economic impact or social costs that outweigh the benefits, and (2) the Office of Management and Budget (OMB) concurs. </p> <p>The annual inflation adjustment in subsequent years must be a cost-of-living adjustment based on any increases in the October CPI each year. </p> <p>Inflation adjustment increases must be rounded to the nearest multiple of $1.</p> <p>This section also requires: (1) the OMB to issue guidance to agencies regarding the implementation of adjustments, (2) agencies to include information about adjustments to civil monetary penalties in agency financial reports, and (3) the Government Accountability Office to submit an annual report assessing agency compliance.</p> <p>(Sec. 702) This section rescinds and permanently cancels $1.5 billion of the funds deposited or available in the Crime Victims Fund under the Victims of Crime Act of 1984.</p> <p>(Sec. 703) This section rescinds and permanently cancels $746 million of the amounts deposited in the Department of Justice Assets Forfeiture Fund.</p> <p>TITLE VIII--SOCIAL SECURITY </p> <p><em>Social Security Benefit Protection and Opportunity Enhancement Act of 2015 </em></p> <p>Subtitle A--Ensuring Correct Payments and Reducing Fraud </p> <p>(Sec. 811) The Social Security Administration (SSA) must expand Cooperative Disability Investigations (CDI) Units that investigate suspected fraud before benefits are awarded to cover all 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa. </p> <p>(Sec. 812) Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act is amended to prohibit evidence submitted by unlicensed or sanctioned physicians and health care providers from being considered in making disability determinations. </p> <p>(Sec. 813) A new felony for conspiracy to commit Social Security fraud is created. Penalties for individuals in a position of trust who defraud the SSA are increased. Individuals are disqualified from receiving benefits during a trial work period if they are assessed a civil monetary penalty for concealing work activity. </p> <p>(Sec. 814) Prohibitions and penalties regarding the misuse of symbols, emblems, and names associated with Social Security and Medicare are applied to electronic and internet communications, and each internet viewing is treated as a separate offense. </p> <p>(Sec. 815) The Balanced Budget and Emergency Deficit Control Act of 1985 is amended to revise the permissible uses and amounts of adjustments to discretionary spending limits for program integrity spending. The permissible uses are expanded to include CDI units, Special Assistant U.S. Attorneys who prosecute Social Security fraud, and work-related continuing disability reviews. </p> <p>Subtitle B--Promoting Opportunity for Disability Beneficiaries </p> <p>(Sec. 821) The authority for Disability Insurance (DI) demonstration projects is extended through 2021 and all projects must be terminated by the end of 2022. </p> <p>(Sec. 822) The authority for DI demonstration projects is modified to: (1) revise congressional reporting and review requirements, and (2) require participation in the projects to be voluntary and include informed consent. </p> <p>(Sec. 823) The SSA must carry out a pilot program to test the effect on beneficiary earnings of changes in how earnings are treated for the purpose of ongoing DI benefit eligibility. Under the demonstration, the existing "cash cliff" under which beneficiaries lose their entire benefit after exceeding the earnings threshold would be replaced by a benefit offset under which the DI benefit is reduced by $1 for every $2 of earnings in excess of a threshold. </p> <p>(Sec. 824) The SSA may obtain, with beneficiary consent, data on beneficiary earnings from payroll providers through a data exchange. Individuals for whom the SSA obtains earnings data from these sources are exempt from the requirement to report their own earnings. </p> <p>(Sec. 825) The SSA may simplify the process of evaluating a beneficiary's earnings derived from services by presuming that wages and salaries were earned in: (1) the month in which the services were performed for making a determination of initial entitlement on the basis of disability, and (2) the month in which the earnings were paid for any other purpose. These presumptions apply unless information is available that shows when the income was earned. </p> <p>(Sec. 826) The SSA must permit DI beneficiaries to report their earnings electronically, including by telephone and Internet, based on the system that is currently available to Supplemental Security Income recipients. </p> <p>Subtitle C--Protecting Social Security Benefits </p> <p>(Sec. 831) Provisions in the Social Security Act related to deemed filing, dual entitlement, and benefit suspension are amended to prevent individuals from obtaining larger benefits than Congress intended. </p> <p>(Sec. 832) In making an initial determination of disability, the SSA must make every reasonable effort to ensure that a qualified physician, psychiatrist, or psychologist has completed the medical portion of the case review. </p> <p>(Sec. 833) Specified payroll tax revenues are reallocated to the Disability Insurance Trust Fund to pay benefits until 2022. </p> <p>(Sec. 834) The SSA may verify certain financial information when an individual requests a waiver of an overpayment because they are without fault and unable to repay the funds. </p> <p>Subtitle D--Relieving Administrative Burdens and Miscellaneous Provisions </p> <p>(Sec. 841) Under current law, the Office of Personnel Management (OPM) must reduce disability payments made to a Federal Employment Retirement (FERS) annuitant who also receives Social Security disability benefits. The bill increases interagency coordination by permitting SSA to repay the OPM the amount of overpaid FERS benefits if the individual is eligible for DI and entitled to an award of past-due benefits. The overpaid amounts are deducted from the past-due Social Security payment. </p> <p>(Sec. 842) The requirement that the SSA make determinations every five years relating to wage credits for military service prior to 1957 is eliminated after the 2010 determination. </p> <p>(Sec. 843) Electronic certification to the Railroad Retirement Board is permitted for benefits payable to a divorced spouse of a railroad worker. </p> <p>(Sec. 844) Technical and conforming changes are made to eliminate obsolete provisions from the Social Security Act. </p> <p>(Sec. 845) The SSA must report to Congress on: (1) fraud prevention activities and improper payments, (2) work-related continuing disability reviews, and (3) overpayment waivers. </p> <p>(Sec. 846) The SSA may request that OPM hold additional examinations for the purpose of hiring Administrative Law Judges as needed.</p> <p>TITLE IX--TEMPORARY EXTENSION OF PUBLIC DEBT LIMIT</p> <p>(Sec. 901) The public debt limit is suspended through March 15, 2017. On March 16, 2017, the limit is increased to accommodate obligations issued during the suspension period. </p> <p>(Sec. 902) Adjustments to the debt limit for obligations during the suspension period are limited to obligations necessary to fund a commitment incurred by the federal government that required payment before March 16, 2017. The Department of the Treasury may not issue obligations during the suspension period to increase cash balances above normal operating balances.</p> <p>TITLE X--SPECTRUM PIPELINE</p> <p><em>Spectrum Pipeline Act of 2015</em></p> <p>(Sec. 1004) This title requires the Department of Commerce to submit to the President and to the Federal Communications Commission (FCC) a report identifying 30 megahertz of electromagnetic spectrum to reallocate from federal use to: (1) nonfederal use, (2) shared federal and nonfederal use, or (3) a combination of such uses. </p> <p>The President must then withdraw or modify the assignment to a federal government station of the identified spectrum. </p> <p>By July 1, 2024, the FCC must begin competitive bidding auctions to grant new initial licenses for that spectrum.</p> <p>(Sec. 1005) The National Telecommunications and Information Administration Organization Act is amended to make amounts available from the Spectrum Relocation Fund for the Office of Management and Budget (OMB) to pay federal entities for research and development activities to improve the efficiency and effectiveness of their spectrum use in order to make additional frequencies available for auction.</p> <p>As a condition to the OMB paying a federal entity for such activities, the federal entity must have a plan: (1) approved by a technical panel within the National Telecommunications and Information Administration (NTIA), and (2) submitted by the OMB to the appropriate congressional committees for a period of 60 days.</p> <p>(Sec. 1006) The FCC must coordinate with the NTIA to submit successive proposals to Congress by 2022 and by 2024 that identify additional spectrum to be assigned new licenses for nonfederal use. Each proposal must identify at least another 50 megahertz. </p> <p>(Sec. 1007) For purposes of auctioning the 30 megahertz that Commerce identifies under this Act, the FCC's authority to grant licenses or permits is extended until September 30, 2025. The FCC's authority continues to expire on September 30, 2022, for other competitive bidding auctions. </p> <p>(Sec. 1008) The FCC must submit to Congress, within three years after enactment of this Act, reports that analyze: (1) rules changes relating to frequencies between 3550 and 3650 megahertz, and (2) proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed and unlicensed services under such rules. The FCC must also identify at least 1 gigahertz within a specified range for such use.</p> <p>TITLE XI--REVENUE PROVISIONS RELATED TO TAX COMPLIANCE </p> <p>(Sec. 1101) This section amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Existing audit rules for such partnerships are repealed and partnerships with fewer than 100 partners are granted an election to opt out of the provisions of this Act. </p> <p>The new audit rules require that: (1) any adjustment to items of partnership income, gain, loss, deductions, or credits be determined at the partnership level, instead of for each individual partner; (2) each partner's return be consistent with the partnership return; (3) each partnership designate a partner or other person with a substantial presence in the United States as the partnership representative to act as the sole authority on behalf of the partnership; and (4) notice be given to the partnership and the partnership representative of any administrative proceeding initiated at the partnership level, of any proposed partnership adjustment resulting from such proceeding, and of any final partnership adjustment resulting from such proceeding.</p> <p>The partnership may file a petition for readjustment of any partnership item within 90 days after the date on which a notice of a final partnership adjustment is mailed to the partnership. The petition may be filed with the U.S. Tax Court, a U.S. district court for the district in which the partnership's principal place of business is located, or the U.S. Court of Claims.</p> <p>The period for making adjustments to a partnership return is limited to the date that is three years (six years in the case of a substantial omission of income) after the latest of the date on which the partnership return was filed, the return due date for the taxable year, or the date on which the partnership filed an administrative adjustment request. No limit applies in the case of a false or fraudulent partnership return or if no return is filed.</p> <p>(Sec. 1102) This section sets forth a rule with respect to partnership interests created by gift to provide that in the case of a capital interest in a partnership in which capital is a material income-producing factor, the determination of whether a person is a partner with respect to such interest is made without regard to whether such interest was derived by gift from any other person. This new rule applies to partnership taxable years beginning on or after January 1, 2015.</p> <p>TITLE XII--DESIGNATION OF SMALL HOUSE ROTUNDA </p> <p>This title designates the first floor of the area of the House of Representatives wing of the U.S. Capitol known as the small House rotunda as the "Freedom Foyer."</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1314 IN THE HOUSE OF REPRESENTATIVES March 4, 2015 Mr. Meehan (for himself and Mr. Roskam ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1. Administrative appeal relating to adverse determinations of tax-exempt status of certain organizations (a) In general Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end of the following: (c) Administrative appeal relating to adverse determination of tax-Exempt status of certain organizations (1) In general The Secretary shall prescribe procedures under which an organization described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Office of Appeals of an adverse determination described in paragraph (2). (2) Adverse determinations For purposes of paragraph (1), an adverse determination is described in this paragraph is such determination is adverse to an organization with respect to— (A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2), (B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or (C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3). . (b) Effective date The amendment made by subsection (a) shall apply to determinations made on or after May 19, 2014.

tv_txt: IB 114th CONGRESS 1st Session H. R. 1314 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1. Short title This Act may be cited as the Ensuring Tax Exempt Organizations the Right to Appeal Act . 2. Administrative appeal relating to adverse determinations of tax-exempt status of certain organizations (a) In general Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end of the following: (c) Administrative appeal relating to adverse determination of tax-Exempt status of certain organizations (1) In general The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Office of Appeals of an adverse determination described in paragraph (2). (2) Adverse determinations For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to— (A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2), (B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or (C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3). . (b) Effective date The amendment made by subsection (a) shall apply to determinations made on or after May 19, 2014.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk.

tv_txt: II Calendar No. 58 114th CONGRESS 1st Session H. R. 1314 IN THE SENATE OF THE UNITED STATES April 16, 2015 Received; read the first time April 20, 2015 Read the second time and placed on the calendar AN ACT To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1. Short title This Act may be cited as the Ensuring Tax Exempt Organizations the Right to Appeal Act . 2. Administrative appeal relating to adverse determinations of tax-exempt status of certain organizations (a) In general Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end of the following: (c) Administrative appeal relating to adverse determination of tax-Exempt status of certain organizations (1) In general The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Office of Appeals of an adverse determination described in paragraph (2). (2) Adverse determinations For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to— (A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2), (B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or (C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3). . (b) Effective date The amendment made by subsection (a) shall apply to determinations made on or after May 19, 2014.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk

April 20, 2015 Read the second time and placed on the calendar

tv_txt: IB Union Calendar No. 47 114th CONGRESS 1st Session H. R. 1314 [Report No. 114–67] IN THE HOUSE OF REPRESENTATIVES March 4, 2015 Mr. Meehan (for himself and Mr. Roskam ) introduced the following bill; which was referred to the Committee on Ways and Means April 13, 2015 Additional sponsor: Mr. Reed April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on March 4, 2015 A BILL To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1. Short title This Act may be cited as the Ensuring Tax Exempt Organizations the Right to Appeal Act . 2. Administrative appeal relating to adverse determinations of tax-exempt status of certain organizations (a) In general Section 7123 of the Internal Revenue Code of 1986 is amended by adding at the end of the following: (c) Administrative appeal relating to adverse determination of tax-Exempt status of certain organizations (1) In general The Secretary shall prescribe procedures under which an organization which claims to be described in section 501(c) may request an administrative appeal (including a conference relating to such appeal if requested by the organization) to the Internal Revenue Service Office of Appeals of an adverse determination described in paragraph (2). (2) Adverse determinations For purposes of paragraph (1), an adverse determination is described in this paragraph if such determination is adverse to an organization with respect to— (A) the initial qualification or continuing qualification of the organization as exempt from tax under section 501(a) or as an organization described in section 170(c)(2), (B) the initial classification or continuing classification of the organization as a private foundation under section 509(a), or (C) the initial classification or continuing classification of the organization as a private operating foundation under section 4942(j)(3). . (b) Effective date The amendment made by subsection (a) shall apply to determinations made on or after May 19, 2014.

April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: 114th CONGRESS 1st Session H.R. 1314 In the Senate of the United States, May 22, 2015. Amendment:

That the bill from the House of Representatives (H.R. 1314) entitled An Act to amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations. , do pass with the following Strike all after the enacting clause and insert the following: 1. Short title; table of contents (a) Short title This Act may be cited as the Trade Act of 2015 . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. TITLE I—Trade promotion authority Sec. 101. Short title. Sec. 102. Trade negotiating objectives. Sec. 103. Trade agreements authority. Sec. 104. Congressional oversight, consultations, and access to information. Sec. 105. Notice, consultations, and reports. Sec. 106. Implementation of trade agreements. Sec. 107. Treatment of certain trade agreements for which negotiations have already begun. Sec. 108. Sovereignty. Sec. 109. Interests of small businesses. Sec. 110. Conforming amendments; application of certain provisions. Sec. 111. Definitions. TITLE II—Extension of trade adjustment assistance Sec. 201. Short title. Sec. 202. Application of provisions relating to trade adjustment assistance. Sec. 203. Extension of trade adjustment assistance program. Sec. 204. Performance measurement and reporting. Sec. 205. Applicability of trade adjustment assistance provisions. Sec. 206. Sunset provisions. Sec. 207. Extension and modification of Health Coverage Tax Credit. Sec. 208. Customs user fees. Sec. 209. Child tax credit not refundable for taxpayers electing to exclude foreign earned income from tax. Sec. 210. Time for payment of corporate estimated taxes. Sec. 211. Coverage and payment for renal dialysis services for individuals with acute kidney injury. Sec. 212. Modification of the Medicare sequester for fiscal year 2024. I Trade promotion authority 101. Short title This title may be cited as the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . 102. Trade negotiating objectives (a) Overall trade negotiating objectives The overall trade negotiating objectives of the United States for agreements subject to the provisions of section 103 are— (1) to obtain more open, equitable, and reciprocal market access; (2) to obtain the reduction or elimination of barriers and distortions that are directly related to trade and investment and that decrease market opportunities for United States exports or otherwise distort United States trade; (3) to further strengthen the system of international trade and investment disciplines and procedures, including dispute settlement; (4) to foster economic growth, raise living standards, enhance the competitiveness of the United States, promote full employment in the United States, and enhance the global economy; (5) to ensure that trade and environmental policies are mutually supportive and to seek to protect and preserve the environment and enhance the international means of doing so, while optimizing the use of the world’s resources; (6) to promote respect for worker rights and the rights of children consistent with core labor standards of the ILO (as set out in section 111(7)) and an understanding of the relationship between trade and worker rights; (7) to seek provisions in trade agreements under which parties to those agreements ensure that they do not weaken or reduce the protections afforded in domestic environmental and labor laws as an encouragement for trade; (8) to ensure that trade agreements afford small businesses equal access to international markets, equitable trade benefits, and expanded export market opportunities, and provide for the reduction or elimination of trade and investment barriers that disproportionately impact small businesses; (9) to promote universal ratification and full compliance with ILO Convention No. 182 Concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labor; (10) to ensure that trade agreements reflect and facilitate the increasingly interrelated, multi-sectoral nature of trade and investment activity; (11) to recognize the growing significance of the Internet as a trading platform in international commerce; (12) to take into account other legitimate United States domestic objectives, including, but not limited to, the protection of legitimate health or safety, essential security, and consumer interests and the law and regulations related thereto; and (13) to take into account conditions relating to religious freedom of any party to negotiations for a trade agreement with the United States. (b) Principal trade negotiating objectives (1) Trade in goods The principal negotiating objectives of the United States regarding trade in goods are— (A) to expand competitive market opportunities for exports of goods from the United States and to obtain fairer and more open conditions of trade, including through the utilization of global value chains, by reducing or eliminating tariff and nontariff barriers and policies and practices of foreign governments directly related to trade that decrease market opportunities for United States exports or otherwise distort United States trade; and (B) to obtain reciprocal tariff and nontariff barrier elimination agreements, including with respect to those tariff categories covered in section 111(b) of the Uruguay Round Agreements Act ( 19 U.S.C. 3521(b) ). (2) Trade in services (A) The principal negotiating objective of the United States regarding trade in services is to expand competitive market opportunities for United States services and to obtain fairer and more open conditions of trade, including through utilization of global value chains, by reducing or eliminating barriers to international trade in services, such as regulatory and other barriers that deny national treatment and market access or unreasonably restrict the establishment or operations of service suppliers. (B) Recognizing that expansion of trade in services generates benefits for all sectors of the economy and facilitates trade, the objective described in subparagraph (A) should be pursued through all means, including through a plurilateral agreement with those countries willing and able to undertake high standard services commitments for both existing and new services. (3) Trade in agriculture The principal negotiating objective of the United States with respect to agriculture is to obtain competitive opportunities for United States exports of agricultural commodities in foreign markets substantially equivalent to the competitive opportunities afforded foreign exports in United States markets and to achieve fairer and more open conditions of trade in bulk, specialty crop, and value added commodities by— (A) securing more open and equitable market access through robust rules on sanitary and phytosanitary measures that— (i) encourage the adoption of international standards and require a science-based justification be provided for a sanitary or phytosanitary measure if the measure is more restrictive than the applicable international standard; (ii) improve regulatory coherence, promote the use of systems-based approaches, and appropriately recognize the equivalence of health and safety protection systems of exporting countries; (iii) require that measures are transparently developed and implemented, are based on risk assessments that take into account relevant international guidelines and scientific data, and are not more restrictive on trade than necessary to meet the intended purpose; and (iv) improve import check processes, including testing methodologies and procedures, and certification requirements, while recognizing that countries may put in place measures to protect human, animal, or plant life or health in a manner consistent with their international obligations, including the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (referred to in section 101(d)(3) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(3) )); (B) reducing or eliminating, by a date certain, tariffs or other charges that decrease market opportunities for United States exports— (i) giving priority to those products that are subject to significantly higher tariffs or subsidy regimes of major producing countries; and (ii) providing reasonable adjustment periods for United States import sensitive products, in close consultation with Congress on such products before initiating tariff reduction negotiations; (C) reducing tariffs to levels that are the same as or lower than those in the United States; (D) reducing or eliminating subsidies that decrease market opportunities for United States exports or unfairly distort agriculture markets to the detriment of the United States; (E) allowing the preservation of programs that support family farms and rural communities but do not distort trade; (F) developing disciplines for domestic support programs, so that production that is in excess of domestic food security needs is sold at world prices; (G) eliminating government policies that create price depressing surpluses; (H) eliminating state trading enterprises whenever possible; (I) developing, strengthening, and clarifying rules to eliminate practices that unfairly decrease United States market access opportunities or distort agricultural markets to the detriment of the United States, and ensuring that such rules are subject to efficient, timely, and effective dispute settlement, including— (i) unfair or trade distorting activities of state trading enterprises and other administrative mechanisms, with emphasis on requiring price transparency in the operation of state trading enterprises and such other mechanisms in order to end cross subsidization, price discrimination, and price undercutting; (ii) unjustified trade restrictions or commercial requirements, such as labeling, that affect new technologies, including biotechnology; (iii) unjustified sanitary or phytosanitary restrictions, including restrictions not based on scientific principles in contravention of obligations in the Uruguay Round Agreements or bilateral or regional trade agreements; (iv) other unjustified technical barriers to trade; and (v) restrictive rules in the administration of tariff rate quotas; (J) eliminating practices that adversely affect trade in perishable or cyclical products, while improving import relief mechanisms to recognize the unique characteristics of perishable and cyclical agriculture; (K) ensuring that import relief mechanisms for perishable and cyclical agriculture are as accessible and timely to growers in the United States as those mechanisms that are used by other countries; (L) taking into account whether a party to the negotiations has failed to adhere to the provisions of already existing trade agreements with the United States or has circumvented obligations under those agreements; (M) taking into account whether a product is subject to market distortions by reason of a failure of a major producing country to adhere to the provisions of already existing trade agreements with the United States or by the circumvention by that country of its obligations under those agreements; (N) otherwise ensuring that countries that accede to the World Trade Organization have made meaningful market liberalization commitments in agriculture; (O) taking into account the impact that agreements covering agriculture to which the United States is a party have on the United States agricultural industry; (P) maintaining bona fide food assistance programs, market development programs, and export credit programs; (Q) seeking to secure the broadest market access possible in multilateral, regional, and bilateral negotiations, recognizing the effect that simultaneous sets of negotiations may have on United States import sensitive commodities (including those subject to tariff rate quotas); (R) seeking to develop an international consensus on the treatment of seasonal or perishable agricultural products in investigations relating to dumping and safeguards and in any other relevant area; (S) seeking to establish the common base year for calculating the Aggregated Measurement of Support (as defined in the Agreement on Agriculture) as the end of each country’s Uruguay Round implementation period, as reported in each country’s Uruguay Round market access schedule; (T) ensuring transparency in the administration of tariff rate quotas through multilateral, plurilateral, and bilateral negotiations; and (U) eliminating and preventing the undermining of market access for United States products through improper use of a country’s system for protecting or recognizing geographical indications, including failing to ensure transparency and procedural fairness and protecting generic terms. (4) Foreign investment Recognizing that United States law on the whole provides a high level of protection for investment, consistent with or greater than the level required by international law, the principal negotiating objectives of the United States regarding foreign investment are to reduce or eliminate artificial or trade distorting barriers to foreign investment, while ensuring that foreign investors in the United States are not accorded greater substantive rights with respect to investment protections than United States investors in the United States, and to secure for investors important rights comparable to those that would be available under United States legal principles and practice, by— (A) reducing or eliminating exceptions to the principle of national treatment; (B) freeing the transfer of funds relating to investments; (C) reducing or eliminating performance requirements, forced technology transfers, and other unreasonable barriers to the establishment and operation of investments; (D) seeking to establish standards for expropriation and compensation for expropriation, consistent with United States legal principles and practice; (E) seeking to establish standards for fair and equitable treatment, consistent with United States legal principles and practice, including the principle of due process; (F) providing meaningful procedures for resolving investment disputes; (G) seeking to improve mechanisms used to resolve disputes between an investor and a government through— (i) mechanisms to eliminate frivolous claims and to deter the filing of frivolous claims; (ii) procedures to ensure the efficient selection of arbitrators and the expeditious disposition of claims; (iii) procedures to enhance opportunities for public input into the formulation of government positions; and (iv) providing for an appellate body or similar mechanism to provide coherence to the interpretations of investment provisions in trade agreements; and (H) ensuring the fullest measure of transparency in the dispute settlement mechanism, to the extent consistent with the need to protect information that is classified or business confidential, by— (i) ensuring that all requests for dispute settlement are promptly made public; (ii) ensuring that— (I) all proceedings, submissions, findings, and decisions are promptly made public; and (II) all hearings are open to the public; and (iii) establishing a mechanism for acceptance of amicus curiae submissions from businesses, unions, and nongovernmental organizations. (5) Intellectual property The principal negotiating objectives of the United States regarding trade-related intellectual property are— (A) to further promote adequate and effective protection of intellectual property rights, including through— (i) (I) ensuring accelerated and full implementation of the Agreement on Trade-Related Aspects of Intellectual Property Rights referred to in section 101(d)(15) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(15) ), particularly with respect to meeting enforcement obligations under that agreement; and (II) ensuring that the provisions of any trade agreement governing intellectual property rights that is entered into by the United States reflect a standard of protection similar to that found in United States law; (ii) providing strong protection for new and emerging technologies and new methods of transmitting and distributing products embodying intellectual property, including in a manner that facilitates legitimate digital trade; (iii) preventing or eliminating discrimination with respect to matters affecting the availability, acquisition, scope, maintenance, use, and enforcement of intellectual property rights; (iv) ensuring that standards of protection and enforcement keep pace with technological developments, and in particular ensuring that rightholders have the legal and technological means to control the use of their works through the Internet and other global communication media, and to prevent the unauthorized use of their works; (v) providing strong enforcement of intellectual property rights, including through accessible, expeditious, and effective civil, administrative, and criminal enforcement mechanisms; and (vi) preventing or eliminating government involvement in the violation of intellectual property rights, including cyber theft and piracy; (B) to secure fair, equitable, and nondiscriminatory market access opportunities for United States persons that rely upon intellectual property protection; and (C) to respect the Declaration on the TRIPS Agreement and Public Health, adopted by the World Trade Organization at the Fourth Ministerial Conference at Doha, Qatar on November 14, 2001, and to ensure that trade agreements foster innovation and promote access to medicines. (6) Digital trade in goods and services and cross-border data flows The principal negotiating objectives of the United States with respect to digital trade in goods and services, as well as cross-border data flows, are— (A) to ensure that current obligations, rules, disciplines, and commitments under the World Trade Organization and bilateral and regional trade agreements apply to digital trade in goods and services and to cross-border data flows; (B) to ensure that— (i) electronically delivered goods and services receive no less favorable treatment under trade rules and commitments than like products delivered in physical form; and (ii) the classification of such goods and services ensures the most liberal trade treatment possible, fully encompassing both existing and new trade; (C) to ensure that governments refrain from implementing trade-related measures that impede digital trade in goods and services, restrict cross-border data flows, or require local storage or processing of data; (D) with respect to subparagraphs (A) through (C), where legitimate policy objectives require domestic regulations that affect digital trade in goods and services or cross-border data flows, to obtain commitments that any such regulations are the least restrictive on trade, nondiscriminatory, and transparent, and promote an open market environment; and (E) to extend the moratorium of the World Trade Organization on duties on electronic transmissions. (7) Regulatory practices The principal negotiating objectives of the United States regarding the use of government regulation or other practices to reduce market access for United States goods, services, and investments are— (A) to achieve increased transparency and opportunity for the participation of affected parties in the development of regulations; (B) to require that proposed regulations be based on sound science, cost benefit analysis, risk assessment, or other objective evidence; (C) to establish consultative mechanisms and seek other commitments, as appropriate, to improve regulatory practices and promote increased regulatory coherence, including through— (i) transparency in developing guidelines, rules, regulations, and laws for government procurement and other regulatory regimes; (ii) the elimination of redundancies in testing and certification; (iii) early consultations on significant regulations; (iv) the use of impact assessments; (v) the periodic review of existing regulatory measures; and (vi) the application of good regulatory practices; (D) to seek greater openness, transparency, and convergence of standards development processes, and enhance cooperation on standards issues globally; (E) to promote regulatory compatibility through harmonization, equivalence, or mutual recognition of different regulations and standards and to encourage the use of international and interoperable standards, as appropriate; (F) to achieve the elimination of government measures such as price controls and reference pricing which deny full market access for United States products; (G) to ensure that government regulatory reimbursement regimes are transparent, provide procedural fairness, are nondiscriminatory, and provide full market access for United States products; and (H) to ensure that foreign governments— (i) demonstrate that the collection of undisclosed proprietary information is limited to that necessary to satisfy a legitimate and justifiable regulatory interest; and (ii) protect such information against disclosure, except in exceptional circumstances to protect the public, or where such information is effectively protected against unfair competition. (8) State-owned and state-controlled enterprises The principal negotiating objective of the United States regarding competition by state-owned and state-controlled enterprises is to seek commitments that— (A) eliminate or prevent trade distortions and unfair competition favoring state-owned and state-controlled enterprises to the extent of their engagement in commercial activity, and (B) ensure that such engagement is based solely on commercial considerations, in particular through disciplines that eliminate or prevent discrimination and market-distorting subsidies and that promote transparency. (9) Localization barriers to trade The principal negotiating objective of the United States with respect to localization barriers is to eliminate and prevent measures that require United States producers and service providers to locate facilities, intellectual property, or other assets in a country as a market access or investment condition, including indigenous innovation measures. (10) Labor and the environment The principal negotiating objectives of the United States with respect to labor and the environment are— (A) to ensure that a party to a trade agreement with the United States— (i) adopts and maintains measures implementing internationally recognized core labor standards (as defined in section 111(17)) and its obligations under common multilateral environmental agreements (as defined in section 111(6)), (ii) does not waive or otherwise derogate from, or offer to waive or otherwise derogate from— (I) its statutes or regulations implementing internationally recognized core labor standards (as defined in section 111(17)), in a manner affecting trade or investment between the United States and that party, where the waiver or derogation would be inconsistent with one or more such standards, or (II) its environmental laws in a manner that weakens or reduces the protections afforded in those laws and in a manner affecting trade or investment between the United States and that party, except as provided in its law and provided not inconsistent with its obligations under common multilateral environmental agreements (as defined in section 111(6)) or other provisions of the trade agreement specifically agreed upon, and (iii) does not fail to effectively enforce its environmental or labor laws, through a sustained or recurring course of action or inaction, in a manner affecting trade or investment between the United States and that party after entry into force of a trade agreement between those countries; (B) to recognize that— (i) with respect to environment, parties to a trade agreement retain the right to exercise prosecutorial discretion and to make decisions regarding the allocation of enforcement resources with respect to other environmental laws determined to have higher priorities, and a party is effectively enforcing its laws if a course of action or inaction reflects a reasonable, bona fide exercise of such discretion, or results from a reasonable, bona fide decision regarding the allocation of resources; and (ii) with respect to labor, decisions regarding the distribution of enforcement resources are not a reason for not complying with a party’s labor obligations; a party to a trade agreement retains the right to reasonable exercise of discretion and to make bona fide decisions regarding the allocation of resources between labor enforcement activities among core labor standards, provided the exercise of such discretion and such decisions are not inconsistent with its obligations; (C) to strengthen the capacity of United States trading partners to promote respect for core labor standards (as defined in section 111(7)); (D) to strengthen the capacity of United States trading partners to protect the environment through the promotion of sustainable development; (E) to reduce or eliminate government practices or policies that unduly threaten sustainable development; (F) to seek market access, through the elimination of tariffs and nontariff barriers, for United States environmental technologies, goods, and services; (G) to ensure that labor, environmental, health, or safety policies and practices of the parties to trade agreements with the United States do not arbitrarily or unjustifiably discriminate against United States exports or serve as disguised barriers to trade; (H) to ensure that enforceable labor and environment obligations are subject to the same dispute settlement and remedies as other enforceable obligations under the agreement; and (I) to ensure that a trade agreement is not construed to empower a party’s authorities to undertake labor or environmental law enforcement activities in the territory of the United States. (11) Currency The principal negotiating objective of the United States with respect to currency practices is that parties to a trade agreement with the United States avoid manipulating exchange rates in order to prevent effective balance of payments adjustment or to gain an unfair competitive advantage over other parties to the agreement, such as through cooperative mechanisms, enforceable rules, reporting, monitoring, transparency, or other means, as appropriate. (12) Foreign currency manipulation The principal negotiating objective of the United States with respect to unfair currency practices is to seek to establish accountability through enforceable rules, transparency, reporting, monitoring, cooperative mechanisms, or other means to address exchange rate manipulation involving protracted large scale intervention in one direction in the exchange markets and a persistently undervalued foreign exchange rate to gain an unfair competitive advantage in trade over other parties to a trade agreement, consistent with existing obligations of the United States as a member of the International Monetary Fund and the World Trade Organization. (13) WTO and multilateral trade agreements Recognizing that the World Trade Organization is the foundation of the global trading system, the principal negotiating objectives of the United States regarding the World Trade Organization, the Uruguay Round Agreements, and other multilateral and plurilateral trade agreements are— (A) to achieve full implementation and extend the coverage of the World Trade Organization and multilateral and plurilateral agreements to products, sectors, and conditions of trade not adequately covered; (B) to expand country participation in and enhancement of the Information Technology Agreement, the Government Procurement Agreement, and other plurilateral trade agreements of the World Trade Organization; (C) to expand competitive market opportunities for United States exports and to obtain fairer and more open conditions of trade, including through utilization of global value chains, through the negotiation of new WTO multilateral and plurilateral trade agreements, such as an agreement on trade facilitation; (D) to ensure that regional trade agreements to which the United States is not a party fully achieve the high standards of, and comply with, WTO disciplines, including Article XXIV of GATT 1994, Article V and V bis of the General Agreement on Trade in Services, and the Enabling Clause, including through meaningful WTO review of such regional trade agreements; (E) to enhance compliance by WTO members with their obligations as WTO members through active participation in the bodies of the World Trade Organization by the United States and all other WTO members, including in the trade policy review mechanism and the committee system of the World Trade Organization, and by working to increase the effectiveness of such bodies; and (F) to encourage greater cooperation between the World Trade Organization and other international organizations. (14) Trade institution transparency The principal negotiating objective of the United States with respect to transparency is to obtain wider and broader application of the principle of transparency in the World Trade Organization, entities established under bilateral and regional trade agreements, and other international trade fora through seeking— (A) timely public access to information regarding trade issues and the activities of such institutions; (B) openness by ensuring public access to appropriate meetings, proceedings, and submissions, including with regard to trade and investment dispute settlement; and (C) public access to all notifications and supporting documentation submitted by WTO members. (15) Anti-corruption The principal negotiating objectives of the United States with respect to the use of money or other things of value to influence acts, decisions, or omissions of foreign governments or officials or to secure any improper advantage in a manner affecting trade are— (A) to obtain high standards and effective domestic enforcement mechanisms applicable to persons from all countries participating in the applicable trade agreement that prohibit such attempts to influence acts, decisions, or omissions of foreign governments or officials or to secure any such improper advantage; (B) to ensure that such standards level the playing field for United States persons in international trade and investment; and (C) to seek commitments to work jointly to encourage and support anti-corruption and anti-bribery initiatives in international trade fora, including through the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions of the Organization for Economic Cooperation and Development, done at Paris December 17, 1997 (commonly known as the OECD Anti-Bribery Convention ). (16) Dispute settlement and enforcement The principal negotiating objectives of the United States with respect to dispute settlement and enforcement of trade agreements are— (A) to seek provisions in trade agreements providing for resolution of disputes between governments under those trade agreements in an effective, timely, transparent, equitable, and reasoned manner, requiring determinations based on facts and the principles of the agreements, with the goal of increasing compliance with the agreements; (B) to seek to strengthen the capacity of the Trade Policy Review Mechanism of the World Trade Organization to review compliance with commitments; (C) to seek adherence by panels convened under the Dispute Settlement Understanding and by the Appellate Body to— (i) the mandate of those panels and the Appellate Body to apply the WTO Agreement as written, without adding to or diminishing rights and obligations under the Agreement; and (ii) the standard of review applicable under the Uruguay Round Agreement involved in the dispute, including greater deference, where appropriate, to the fact finding and technical expertise of national investigating authorities; (D) to seek provisions encouraging the early identification and settlement of disputes through consultation; (E) to seek provisions to encourage the provision of trade-expanding compensation if a party to a dispute under the agreement does not come into compliance with its obligations under the agreement; (F) to seek provisions to impose a penalty upon a party to a dispute under the agreement that— (i) encourages compliance with the obligations of the agreement; (ii) is appropriate to the parties, nature, subject matter, and scope of the violation; and (iii) has the aim of not adversely affecting parties or interests not party to the dispute while maintaining the effectiveness of the enforcement mechanism; and (G) to seek provisions that treat United States principal negotiating objectives equally with respect to— (i) the ability to resort to dispute settlement under the applicable agreement; (ii) the availability of equivalent dispute settlement procedures; and (iii) the availability of equivalent remedies. (17) Trade remedy laws The principal negotiating objectives of the United States with respect to trade remedy laws are— (A) to preserve the ability of the United States to enforce rigorously its trade laws, including the antidumping, countervailing duty, and safeguard laws, and avoid agreements that lessen the effectiveness of domestic and international disciplines on unfair trade, especially dumping and subsidies, or that lessen the effectiveness of domestic and international safeguard provisions, in order to ensure that United States workers, agricultural producers, and firms can compete fully on fair terms and enjoy the benefits of reciprocal trade concessions; and (B) to address and remedy market distortions that lead to dumping and subsidization, including overcapacity, cartelization, and market access barriers. (18) Border taxes The principal negotiating objective of the United States regarding border taxes is to obtain a revision of the rules of the World Trade Organization with respect to the treatment of border adjustments for internal taxes to redress the disadvantage to countries relying primarily on direct taxes for revenue rather than indirect taxes. (19) Textile negotiations The principal negotiating objectives of the United States with respect to trade in textiles and apparel articles are to obtain competitive opportunities for United States exports of textiles and apparel in foreign markets substantially equivalent to the competitive opportunities afforded foreign exports in United States markets and to achieve fairer and more open conditions of trade in textiles and apparel. (20) Commercial partnerships (A) In general With respect to an agreement that is proposed to be entered into with the Transatlantic Trade and Investment Partnership countries and to which section 103(b) will apply, the principal negotiating objectives of the United States regarding commercial partnerships are the following: (i) To discourage actions by potential trading partners that directly or indirectly prejudice or otherwise discourage commercial activity solely between the United States and Israel. (ii) To discourage politically motivated actions to boycott, divest from, or sanction Israel and to seek the elimination of politically motivated nontariff barriers on Israeli goods, services, or other commerce imposed on the State of Israel. (iii) To seek the elimination of state-sponsored unsanctioned foreign boycotts against Israel or compliance with the Arab League Boycott of Israel by prospective trading partners. (B) Definition In this paragraph, the term actions to boycott, divest from, or sanction Israel means actions by states, non-member states of the United Nations, international organizations, or affiliated agencies of international organizations that are politically motivated and are intended to penalize or otherwise limit commercial relations specifically with Israel or persons doing business in Israel or in Israeli-controlled territories. (21) Good governance, transparency, the effective operation of legal regimes, and the rule of law of trading partners The principal negotiating objectives of the United States with respect to ensuring implementation of trade commitments and obligations by strengthening good governance, transparency, the effective operation of legal regimes and the rule of law of trading partners of the United States is through capacity building and other appropriate means, which are important parts of the broader effort to create more open democratic societies and to promote respect for internationally recognized human rights. (c) Capacity building and other priorities In order to address and maintain United States competitiveness in the global economy, the President shall— (1) direct the heads of relevant Federal agencies— (A) to work to strengthen the capacity of United States trading partners to carry out obligations under trade agreements by consulting with any country seeking a trade agreement with the United States concerning that country’s laws relating to customs and trade facilitation, sanitary and phytosanitary measures, technical barriers to trade, intellectual property rights, labor, and the environment; and (B) to provide technical assistance to that country if needed; (2) seek to establish consultative mechanisms among parties to trade agreements to strengthen the capacity of United States trading partners to develop and implement standards for the protection of the environment and human health based on sound science; (3) promote consideration of multilateral environmental agreements and consult with parties to such agreements regarding the consistency of any such agreement that includes trade measures with existing environmental exceptions under Article XX of GATT 1994; and (4) submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate an annual report on capacity-building activities undertaken in connection with trade agreements negotiated or being negotiated pursuant to this title. 103. Trade agreements authority (a) Agreements regarding tariff barriers (1) In general Whenever the President determines that one or more existing duties or other import restrictions of any foreign country or the United States are unduly burdening and restricting the foreign trade of the United States and that the purposes, policies, priorities, and objectives of this title will be promoted thereby, the President— (A) may enter into trade agreements with foreign countries before— (i) July 1, 2018; or (ii) July 1, 2021, if trade authorities procedures are extended under subsection (c); and (B) may, subject to paragraphs (2) and (3), proclaim— (i) such modification or continuance of any existing duty, (ii) such continuance of existing duty free or excise treatment, or (iii) such additional duties, as the President determines to be required or appropriate to carry out any such trade agreement. Substantial modifications to, or substantial additional provisions of, a trade agreement entered into after July 1, 2018, or July 1, 2021, if trade authorities procedures are extended under subsection (c), shall not be eligible for approval under this title. (2) Notification The President shall notify Congress of the President’s intention to enter into an agreement under this subsection. (3) Limitations No proclamation may be made under paragraph (1) that— (A) reduces any rate of duty (other than a rate of duty that does not exceed 5 percent ad valorem on the date of the enactment of this Act) to a rate of duty which is less than 50 percent of the rate of such duty that applies on such date of enactment; (B) reduces the rate of duty below that applicable under the Uruguay Round Agreements or a successor agreement, on any import sensitive agricultural product; or (C) increases any rate of duty above the rate that applied on the date of the enactment of this Act. (4) Aggregate reduction; exemption from staging (A) Aggregate reduction Except as provided in subparagraph (B), the aggregate reduction in the rate of duty on any article which is in effect on any day pursuant to a trade agreement entered into under paragraph (1) shall not exceed the aggregate reduction which would have been in effect on such day if— (i) a reduction of 3 percent ad valorem or a reduction of 1/10 of the total reduction, whichever is greater, had taken effect on the effective date of the first reduction proclaimed under paragraph (1) to carry out such agreement with respect to such article; and (ii) a reduction equal to the amount applicable under clause (i) had taken effect at 1-year intervals after the effective date of such first reduction. (B) Exemption from staging No staging is required under subparagraph (A) with respect to a duty reduction that is proclaimed under paragraph (1) for an article of a kind that is not produced in the United States. The United States International Trade Commission shall advise the President of the identity of articles that may be exempted from staging under this subparagraph. (5) Rounding If the President determines that such action will simplify the computation of reductions under paragraph (4), the President may round an annual reduction by an amount equal to the lesser of— (A) the difference between the reduction without regard to this paragraph and the next lower whole number; or (B) ½ of 1 percent ad valorem. (6) Other limitations A rate of duty reduction that may not be proclaimed by reason of paragraph (3) may take effect only if a provision authorizing such reduction is included within an implementing bill provided for under section 106 and that bill is enacted into law. (7) Other tariff modifications Notwithstanding paragraphs (1)(B), (3)(A), (3)(C), and (4) through (6), and subject to the consultation and layover requirements of section 115 of the Uruguay Round Agreements Act ( 19 U.S.C. 3524 ), the President may proclaim the modification of any duty or staged rate reduction of any duty set forth in Schedule XX, as defined in section 2(5) of that Act ( 19 U.S.C. 3501(5) ), if the United States agrees to such modification or staged rate reduction in a negotiation for the reciprocal elimination or harmonization of duties under the auspices of the World Trade Organization. (8) Authority under uruguay round agreements act not affected Nothing in this subsection shall limit the authority provided to the President under section 111(b) of the Uruguay Round Agreements Act ( 19 U.S.C. 3521(b) ). (b) Agreements regarding tariff and nontariff barriers (1) In general (A) Whenever the President determines that— (i) 1 or more existing duties or any other import restriction of any foreign country or the United States or any other barrier to, or other distortion of, international trade unduly burdens or restricts the foreign trade of the United States or adversely affects the United States economy, or (ii) the imposition of any such barrier or distortion is likely to result in such a burden, restriction, or effect, and that the purposes, policies, priorities, and objectives of this title will be promoted thereby, the President may enter into a trade agreement described in subparagraph (B) during the period described in subparagraph (C). (B) The President may enter into a trade agreement under subparagraph (A) with foreign countries providing for— (i) the reduction or elimination of a duty, restriction, barrier, or other distortion described in subparagraph (A); or (ii) the prohibition of, or limitation on the imposition of, such barrier or other distortion. (C) The President may enter into a trade agreement under this paragraph before— (i) July 1, 2018; or (ii) July 1, 2021, if trade authorities procedures are extended under subsection (c). Substantial modifications to, or substantial additional provisions of, a trade agreement entered into after July 1, 2018, or July 1, 2021, if trade authorities procedures are extended under subsection (c), shall not be eligible for approval under this title. (2) Conditions A trade agreement may be entered into under this subsection only if such agreement makes progress in meeting the applicable objectives described in subsections (a) and (b) of section 102 and the President satisfies the conditions set forth in sections 104 and 105. (3) Bills qualifying for trade authorities procedures (A) The provisions of section 151 of the Trade Act of 1974 (in this title referred to as trade authorities procedures ) apply to a bill of either House of Congress which contains provisions described in subparagraph (B) to the same extent as such section 151 applies to implementing bills under that section. A bill to which this paragraph applies shall hereafter in this title be referred to as an implementing bill . (B) The provisions referred to in subparagraph (A) are— (i) a provision approving a trade agreement entered into under this subsection and approving the statement of administrative action, if any, proposed to implement such trade agreement; and (ii) if changes in existing laws or new statutory authority are required to implement such trade agreement or agreements, only such provisions as are strictly necessary or appropriate to implement such trade agreement or agreements, either repealing or amending existing laws or providing new statutory authority. (c) Extension disapproval process for congressional trade authorities procedures (1) In general Except as provided in section 106(b)— (A) the trade authorities procedures apply to implementing bills submitted with respect to trade agreements entered into under subsection (b) before July 1, 2018; and (B) the trade authorities procedures shall be extended to implementing bills submitted with respect to trade agreements entered into under subsection (b) after June 30, 2018, and before July 1, 2021, if (and only if)— (i) the President requests such extension under paragraph (2); and (ii) neither House of Congress adopts an extension disapproval resolution under paragraph (5) before July 1, 2018. (2) Report to Congress by the President If the President is of the opinion that the trade authorities procedures should be extended to implementing bills described in paragraph (1)(B), the President shall submit to Congress, not later than April 1, 2018, a written report that contains a request for such extension, together with— (A) a description of all trade agreements that have been negotiated under subsection (b) and the anticipated schedule for submitting such agreements to Congress for approval; (B) a description of the progress that has been made in negotiations to achieve the purposes, policies, priorities, and objectives of this title, and a statement that such progress justifies the continuation of negotiations; and (C) a statement of the reasons why the extension is needed to complete the negotiations. (3) Other reports to Congress (A) Report by the advisory committee The President shall promptly inform the Advisory Committee for Trade Policy and Negotiations established under section 135 of the Trade Act of 1974 ( 19 U.S.C. 2155 ) of the decision of the President to submit a report to Congress under paragraph (2). The Advisory Committee shall submit to Congress as soon as practicable, but not later than June 1, 2018, a written report that contains— (i) its views regarding the progress that has been made in negotiations to achieve the purposes, policies, priorities, and objectives of this title; and (ii) a statement of its views, and the reasons therefor, regarding whether the extension requested under paragraph (2) should be approved or disapproved. (B) Report by International Trade Commission The President shall promptly inform the United States International Trade Commission of the decision of the President to submit a report to Congress under paragraph (2). The International Trade Commission shall submit to Congress as soon as practicable, but not later than June 1, 2018, a written report that contains a review and analysis of the economic impact on the United States of all trade agreements implemented between the date of the enactment of this Act and the date on which the President decides to seek an extension requested under paragraph (2). (4) Status of reports The reports submitted to Congress under paragraphs (2) and (3), or any portion of such reports, may be classified to the extent the President determines appropriate. (5) Extension disapproval resolutions (A) For purposes of paragraph (1), the term extension disapproval resolution means a resolution of either House of Congress, the sole matter after the resolving clause of which is as follows: That the ____ disapproves the request of the President for the extension, under section 103(c)(1)(B)(i) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 , of the trade authorities procedures under that Act to any implementing bill submitted with respect to any trade agreement entered into under section 103(b) of that Act after June 30, 2018. , with the blank space being filled with the name of the resolving House of Congress. (B) Extension disapproval resolutions— (i) may be introduced in either House of Congress by any member of such House; and (ii) shall be referred, in the House of Representatives, to the Committee on Ways and Means and, in addition, to the Committee on Rules. (C) The provisions of subsections (d) and (e) of section 152 of the Trade Act of 1974 ( 19 U.S.C. 2192 ) (relating to the floor consideration of certain resolutions in the House and Senate) apply to extension disapproval resolutions. (D) It is not in order for— (i) the House of Representatives to consider any extension disapproval resolution not reported by the Committee on Ways and Means and, in addition, by the Committee on Rules; (ii) the Senate to consider any extension disapproval resolution not reported by the Committee on Finance; or (iii) either House of Congress to consider an extension disapproval resolution after June 30, 2018. (d) Commencement of negotiations In order to contribute to the continued economic expansion of the United States, the President shall commence negotiations covering tariff and nontariff barriers affecting any industry, product, or service sector, and expand existing sectoral agreements to countries that are not parties to those agreements, in cases where the President determines that such negotiations are feasible and timely and would benefit the United States. Such sectors include agriculture, commercial services, intellectual property rights, industrial and capital goods, government procurement, information technology products, environmental technology and services, medical equipment and services, civil aircraft, and infrastructure products. In so doing, the President shall take into account all of the negotiating objectives set forth in section 102. 104. Congressional oversight, consultations, and access to information (a) Consultations with Members of Congress (1) Consultations during negotiations In the course of negotiations conducted under this title, the United States Trade Representative shall— (A) meet upon request with any Member of Congress regarding negotiating objectives, the status of negotiations in progress, and the nature of any changes in the laws of the United States or the administration of those laws that may be recommended to Congress to carry out any trade agreement or any requirement of, amendment to, or recommendation under, that agreement; (B) upon request of any Member of Congress, provide access to pertinent documents relating to the negotiations, including classified materials; (C) consult closely and on a timely basis with, and keep fully apprised of the negotiations, the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate; (D) consult closely and on a timely basis with, and keep fully apprised of the negotiations, the House Advisory Group on Negotiations and the Senate Advisory Group on Negotiations convened under subsection (c) and all committees of the House of Representatives and the Senate with jurisdiction over laws that could be affected by a trade agreement resulting from the negotiations; and (E) with regard to any negotiations and agreement relating to agricultural trade, also consult closely and on a timely basis (including immediately before initialing an agreement) with, and keep fully apprised of the negotiations, the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate. (2) Consultations prior to entry into force Prior to exchanging notes providing for the entry into force of a trade agreement, the United States Trade Representative shall consult closely and on a timely basis with Members of Congress and committees as specified in paragraph (1), and keep them fully apprised of the measures a trading partner has taken to comply with those provisions of the agreement that are to take effect on the date that the agreement enters into force. (3) Enhanced coordination with congress (A) Written guidelines The United States Trade Representative, in consultation with the chairmen and the ranking members of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, respectively— (i) shall, not later than 120 days after the date of the enactment of this Act, develop written guidelines on enhanced coordination with Congress, including coordination with designated congressional advisers under subsection (b), regarding negotiations conducted under this title; and (ii) may make such revisions to the guidelines as may be necessary from time to time. (B) Content of guidelines The guidelines developed under subparagraph (A) shall enhance coordination with Congress through procedures to ensure— (i) timely briefings upon request of any Member of Congress regarding negotiating objectives, the status of negotiations in progress conducted under this title, and the nature of any changes in the laws of the United States or the administration of those laws that may be recommended to Congress to carry out any trade agreement or any requirement of, amendment to, or recommendation under, that agreement; and (ii) the sharing of detailed and timely information with Members of Congress, and their staff with proper security clearances as appropriate, regarding those negotiations and pertinent documents related to those negotiations (including classified information), and with committee staff with proper security clearances as would be appropriate in the light of the responsibilities of that committee over the trade agreements programs affected by those negotiations. (C) Dissemination The United States Trade Representative shall disseminate the guidelines developed under subparagraph (A) to all Federal agencies that could have jurisdiction over laws affected by trade negotiations. (b) Designated congressional advisers (1) Designation (A) House of Representatives In each Congress, any Member of the House of Representatives may be designated as a congressional adviser on trade policy and negotiations by the Speaker of the House of Representatives, after consulting with the chairman and ranking member of the Committee on Ways and Means and the chairman and ranking member of the committee from which the Member will be selected. (B) Senate In each Congress, any Member of the Senate may be designated as a congressional adviser on trade policy and negotiations by the President pro tempore of the Senate, after consultation with the chairman and ranking member of the Committee on Finance and the chairman and ranking member of the committee from which the Member will be selected. (2) Consultations with designated congressional advisers In the course of negotiations conducted under this title, the United States Trade Representative shall consult closely and on a timely basis (including immediately before initialing an agreement) with, and keep fully apprised of the negotiations, the congressional advisers for trade policy and negotiations designated under paragraph (1). (3) Accreditation Each Member of Congress designated as a congressional adviser under paragraph (1) shall be accredited by the United States Trade Representative on behalf of the President as an official adviser to the United States delegations to international conferences, meetings, and negotiating sessions relating to trade agreements. (c) Congressional advisory groups on negotiations (1) In general By not later than 60 days after the date of the enactment of this Act, and not later than 30 days after the convening of each Congress, the chairman of the Committee on Ways and Means of the House of Representatives shall convene the House Advisory Group on Negotiations and the chairman of the Committee on Finance of the Senate shall convene the Senate Advisory Group on Negotiations (in this subsection referred to collectively as the congressional advisory groups ). (2) Members and functions (A) Membership of the house advisory group on negotiations In each Congress, the House Advisory Group on Negotiations shall be comprised of the following Members of the House of Representatives: (i) The chairman and ranking member of the Committee on Ways and Means, and 3 additional members of such Committee (not more than 2 of whom are members of the same political party). (ii) The chairman and ranking member, or their designees, of the committees of the House of Representatives that would have, under the Rules of the House of Representatives, jurisdiction over provisions of law affected by a trade agreement negotiation conducted at any time during that Congress and to which this title would apply. (B) Membership of the senate advisory group on negotiations In each Congress, the Senate Advisory Group on Negotiations shall be comprised of the following Members of the Senate: (i) The chairman and ranking member of the Committee on Finance and 3 additional members of such Committee (not more than 2 of whom are members of the same political party). (ii) The chairman and ranking member, or their designees, of the committees of the Senate that would have, under the Rules of the Senate, jurisdiction over provisions of law affected by a trade agreement negotiation conducted at any time during that Congress and to which this title would apply. (C) Accreditation Each member of the congressional advisory groups described in subparagraphs (A)(i) and (B)(i) shall be accredited by the United States Trade Representative on behalf of the President as an official adviser to the United States delegation in negotiations for any trade agreement to which this title applies. Each member of the congressional advisory groups described in subparagraphs (A)(ii) and (B)(ii) shall be accredited by the United States Trade Representative on behalf of the President as an official adviser to the United States delegation in the negotiations by reason of which the member is in one of the congressional advisory groups. (D) Consultation and advice The congressional advisory groups shall consult with and provide advice to the Trade Representative regarding the formulation of specific objectives, negotiating strategies and positions, the development of the applicable trade agreement, and compliance and enforcement of the negotiated commitments under the trade agreement. (E) Chair The House Advisory Group on Negotiations shall be chaired by the Chairman of the Committee on Ways and Means of the House of Representatives and the Senate Advisory Group on Negotiations shall be chaired by the Chairman of the Committee on Finance of the Senate. (F) Coordination with other committees Members of any committee represented on one of the congressional advisory groups may submit comments to the member of the appropriate congressional advisory group from that committee regarding any matter related to a negotiation for any trade agreement to which this title applies. (3) Guidelines (A) Purpose and revision The United States Trade Representative, in consultation with the chairmen and the ranking members of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, respectively— (i) shall, not later than 120 days after the date of the enactment of this Act, develop written guidelines to facilitate the useful and timely exchange of information between the Trade Representative and the congressional advisory groups; and (ii) may make such revisions to the guidelines as may be necessary from time to time. (B) Content The guidelines developed under subparagraph (A) shall provide for, among other things— (i) detailed briefings on a fixed timetable to be specified in the guidelines of the congressional advisory groups regarding negotiating objectives and positions and the status of the applicable negotiations, beginning as soon as practicable after the congressional advisory groups are convened, with more frequent briefings as trade negotiations enter the final stage; (ii) access by members of the congressional advisory groups, and staff with proper security clearances, to pertinent documents relating to the negotiations, including classified materials; (iii) the closest practicable coordination between the Trade Representative and the congressional advisory groups at all critical periods during the negotiations, including at negotiation sites; (iv) after the applicable trade agreement is concluded, consultation regarding ongoing compliance and enforcement of negotiated commitments under the trade agreement; and (v) the timeframe for submitting the report required under section 105(d)(3). (4) Request for meeting Upon the request of a majority of either of the congressional advisory groups, the President shall meet with that congressional advisory group before initiating negotiations with respect to a trade agreement, or at any other time concerning the negotiations. (d) Consultations with the public (1) Guidelines for public engagement The United States Trade Representative, in consultation with the chairmen and the ranking members of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, respectively— (A) shall, not later than 120 days after the date of the enactment of this Act, develop written guidelines on public access to information regarding negotiations conducted under this title; and (B) may make such revisions to the guidelines as may be necessary from time to time. (2) Purposes The guidelines developed under paragraph (1) shall— (A) facilitate transparency; (B) encourage public participation; and (C) promote collaboration in the negotiation process. (3) Content The guidelines developed under paragraph (1) shall include procedures that— (A) provide for rapid disclosure of information in forms that the public can readily find and use; and (B) provide frequent opportunities for public input through Federal Register requests for comment and other means. (4) Dissemination The United States Trade Representative shall disseminate the guidelines developed under paragraph (1) to all Federal agencies that could have jurisdiction over laws affected by trade negotiations. (e) Consultations with advisory committees (1) Guidelines for engagement with advisory committees The United States Trade Representative, in consultation with the chairmen and the ranking members of the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, respectively— (A) shall, not later than 120 days after the date of the enactment of this Act, develop written guidelines on enhanced coordination with advisory committees established pursuant to section 135 of the Trade Act of 1974 ( 19 U.S.C. 2155 ) regarding negotiations conducted under this title; and (B) may make such revisions to the guidelines as may be necessary from time to time. (2) Content The guidelines developed under paragraph (1) shall enhance coordination with advisory committees described in that paragraph through procedures to ensure— (A) timely briefings of advisory committees and regular opportunities for advisory committees to provide input throughout the negotiation process on matters relevant to the sectors or functional areas represented by those committees; and (B) the sharing of detailed and timely information with each member of an advisory committee regarding negotiations and pertinent documents related to the negotiation (including classified information) on matters relevant to the sectors or functional areas the member represents, and with a designee with proper security clearances of each such member as appropriate. (3) Dissemination The United States Trade Representative shall disseminate the guidelines developed under paragraph (1) to all Federal agencies that could have jurisdiction over laws affected by trade negotiations. (f) Establishment of position of Chief Transparency Officer in the Office of the United States Trade Representative Section 141(b) of the Trade Act of 1974 ( 19 U.S.C. 2171(b) ) is amended— (1) by redesignating paragraph (3) as paragraph (4); and (2) by inserting after paragraph (2) the following: (3) There shall be in the Office one Chief Transparency Officer. The Chief Transparency Officer shall consult with Congress on transparency policy, coordinate transparency in trade negotiations, engage and assist the public, and advise the United States Trade Representative on transparency policy. . 105. Notice, consultations, and reports (a) Notice, consultations, and reports before negotiation (1) Notice The President, with respect to any agreement that is subject to the provisions of section 103(b), shall— (A) provide, at least 90 calendar days before initiating negotiations with a country, written notice to Congress of the President’s intention to enter into the negotiations with that country and set forth in the notice the date on which the President intends to initiate those negotiations, the specific United States objectives for the negotiations with that country, and whether the President intends to seek an agreement, or changes to an existing agreement; (B) before and after submission of the notice, consult regarding the negotiations with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, such other committees of the House and Senate as the President deems appropriate, and the House Advisory Group on Negotiations and the Senate Advisory Group on Negotiations convened under section 104(c); (C) upon the request of a majority of the members of either the House Advisory Group on Negotiations or the Senate Advisory Group on Negotiations convened under section 104(c), meet with the requesting congressional advisory group before initiating the negotiations or at any other time concerning the negotiations; and (D) after consulting with the Committee on Ways and Means and the Committee on Finance, and at least 30 calendar days before initiating negotiations with a country, publish on a publicly available Internet website of the Office of the United States Trade Representative, and regularly update thereafter, a detailed and comprehensive summary of the specific objectives with respect to the negotiations, and a description of how the agreement, if successfully concluded, will further those objectives and benefit the United States. (2) Negotiations regarding agriculture (A) Assessment and consultations following assessment Before initiating or continuing negotiations the subject matter of which is directly related to the subject matter under section 102(b)(3)(B) with any country, the President shall— (i) assess whether United States tariffs on agricultural products that were bound under the Uruguay Round Agreements are lower than the tariffs bound by that country; (ii) consider whether the tariff levels bound and applied throughout the world with respect to imports from the United States are higher than United States tariffs and whether the negotiation provides an opportunity to address any such disparity; and (iii) consult with the Committee on Ways and Means and the Committee on Agriculture of the House of Representatives and the Committee on Finance and the Committee on Agriculture, Nutrition, and Forestry of the Senate concerning the results of the assessment, whether it is appropriate for the United States to agree to further tariff reductions based on the conclusions reached in the assessment, and how all applicable negotiating objectives will be met. (B) Special consultations on import sensitive products (i) Before initiating negotiations with regard to agriculture and, with respect to agreements described in paragraphs (2) and (3) of section 107(a), as soon as practicable after the date of the enactment of this Act, the United States Trade Representative shall— (I) identify those agricultural products subject to tariff rate quotas on the date of enactment of this Act, and agricultural products subject to tariff reductions by the United States as a result of the Uruguay Round Agreements, for which the rate of duty was reduced on January 1, 1995, to a rate which was not less than 97.5 percent of the rate of duty that applied to such article on December 31, 1994; (II) consult with the Committee on Ways and Means and the Committee on Agriculture of the House of Representatives and the Committee on Finance and the Committee on Agriculture, Nutrition, and Forestry of the Senate concerning— (aa) whether any further tariff reductions on the products identified under subclause (I) should be appropriate, taking into account the impact of any such tariff reduction on the United States industry producing the product concerned; (bb) whether the products so identified face unjustified sanitary or phytosanitary restrictions, including those not based on scientific principles in contravention of the Uruguay Round Agreements; and (cc) whether the countries participating in the negotiations maintain export subsidies or other programs, policies, or practices that distort world trade in such products and the impact of such programs, policies, and practices on United States producers of the products; (III) request that the International Trade Commission prepare an assessment of the probable economic effects of any such tariff reduction on the United States industry producing the product concerned and on the United States economy as a whole; and (IV) upon complying with subclauses (I), (II), and (III), notify the Committee on Ways and Means and the Committee on Agriculture of the House of Representatives and the Committee on Finance and the Committee on Agriculture, Nutrition, and Forestry of the Senate of those products identified under subclause (I) for which the Trade Representative intends to seek tariff liberalization in the negotiations and the reasons for seeking such tariff liberalization. (ii) If, after negotiations described in clause (i) are commenced— (I) the United States Trade Representative identifies any additional agricultural product described in clause (i)(I) for tariff reductions which were not the subject of a notification under clause (i)(IV), or (II) any additional agricultural product described in clause (i)(I) is the subject of a request for tariff reductions by a party to the negotiations, the Trade Representative shall, as soon as practicable, notify the committees referred to in clause (i)(IV) of those products and the reasons for seeking such tariff reductions. (3) Negotiations regarding the fishing industry Before initiating, or continuing, negotiations that directly relate to fish or shellfish trade with any country, the President shall consult with the Committee on Ways and Means and the Committee on Natural Resources of the House of Representatives, and the Committee on Finance and the Committee on Commerce, Science, and Transportation of the Senate, and shall keep the Committees apprised of the negotiations on an ongoing and timely basis. (4) Negotiations regarding textiles Before initiating or continuing negotiations the subject matter of which is directly related to textiles and apparel products with any country, the President shall— (A) assess whether United States tariffs on textile and apparel products that were bound under the Uruguay Round Agreements are lower than the tariffs bound by that country and whether the negotiation provides an opportunity to address any such disparity; and (B) consult with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate concerning the results of the assessment, whether it is appropriate for the United States to agree to further tariff reductions based on the conclusions reached in the assessment, and how all applicable negotiating objectives will be met. (5) Adherence to existing international trade and investment agreement obligations In determining whether to enter into negotiations with a particular country, the President shall take into account the extent to which that country has implemented, or has accelerated the implementation of, its international trade and investment commitments to the United States, including pursuant to the WTO Agreement. (b) Consultation with congress before entry into agreement (1) Consultation Before entering into any trade agreement under section 103(b), the President shall consult with— (A) the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate; (B) each other committee of the House and the Senate, and each joint committee of Congress, which has jurisdiction over legislation involving subject matters which would be affected by the trade agreement; and (C) the House Advisory Group on Negotiations and the Senate Advisory Group on Negotiations convened under section 104(c). (2) Scope The consultation described in paragraph (1) shall include consultation with respect to— (A) the nature of the agreement; (B) how and to what extent the agreement will achieve the applicable purposes, policies, priorities, and objectives of this title; and (C) the implementation of the agreement under section 106, including the general effect of the agreement on existing laws. (3) Report regarding united states trade remedy laws (A) Changes in certain trade laws The President, not less than 180 calendar days before the day on which the President enters into a trade agreement under section 103(b), shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate— (i) the range of proposals advanced in the negotiations with respect to that agreement, that may be in the final agreement, and that could require amendments to title VII of the Tariff Act of 1930 ( 19 U.S.C. 1671 et seq. ) or to chapter 1 of title II of the Trade Act of 1974 ( 19 U.S.C. 2251 et seq. ); and (ii) how these proposals relate to the objectives described in section 102(b)(16). (B) Resolutions (i) At any time after the transmission of the report under subparagraph (A), if a resolution is introduced with respect to that report in either House of Congress, the procedures set forth in clauses (iii) through (vii) shall apply to that resolution if— (I) no other resolution with respect to that report has previously been reported in that House of Congress by the Committee on Ways and Means or the Committee on Finance, as the case may be, pursuant to those procedures; and (II) no procedural disapproval resolution under section 106(b) introduced with respect to a trade agreement entered into pursuant to the negotiations to which the report under subparagraph (A) relates has previously been reported in that House of Congress by the Committee on Ways and Means or the Committee on Finance, as the case may be. (ii) For purposes of this subparagraph, the term resolution means only a resolution of either House of Congress, the matter after the resolving clause of which is as follows: That the ____ finds that the proposed changes to United States trade remedy laws contained in the report of the President transmitted to Congress on ____ under section 105(b)(3) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 with respect to ____, are inconsistent with the negotiating objectives described in section 102(b)(16) of that Act. , with the first blank space being filled with the name of the resolving House of Congress, the second blank space being filled with the appropriate date of the report, and the third blank space being filled with the name of the country or countries involved. (iii) Resolutions in the House of Representatives— (I) may be introduced by any Member of the House; (II) shall be referred to the Committee on Ways and Means and, in addition, to the Committee on Rules; and (III) may not be amended by either Committee. (iv) Resolutions in the Senate— (I) may be introduced by any Member of the Senate; (II) shall be referred to the Committee on Finance; and (III) may not be amended. (v) It is not in order for the House of Representatives to consider any resolution that is not reported by the Committee on Ways and Means and, in addition, by the Committee on Rules. (vi) It is not in order for the Senate to consider any resolution that is not reported by the Committee on Finance. (vii) The provisions of subsections (d) and (e) of section 152 of the Trade Act of 1974 ( 19 U.S.C. 2192 ) (relating to floor consideration of certain resolutions in the House and Senate) shall apply to resolutions. (4) Advisory committee reports The report required under section 135(e)(1) of the Trade Act of 1974 ( 19 U.S.C. 2155(e)(1) ) regarding any trade agreement entered into under subsection (a) or (b) of section 103 shall be provided to the President, Congress, and the United States Trade Representative not later than 30 days after the date on which the President notifies Congress under section 103(a)(2) or 106(a)(1)(A) of the intention of the President to enter into the agreement. (c) International Trade Commission assessment (1) Submission of information to commission The President, not later than 90 calendar days before the day on which the President enters into a trade agreement under section 103(b), shall provide the International Trade Commission (referred to in this subsection as the Commission ) with the details of the agreement as it exists at that time and request the Commission to prepare and submit an assessment of the agreement as described in paragraph (2). Between the time the President makes the request under this paragraph and the time the Commission submits the assessment, the President shall keep the Commission current with respect to the details of the agreement. (2) Assessment Not later than 105 calendar days after the President enters into a trade agreement under section 103(b), the Commission shall submit to the President and Congress a report assessing the likely impact of the agreement on the United States economy as a whole and on specific industry sectors, including the impact the agreement will have on the gross domestic product, exports and imports, aggregate employment and employment opportunities, the production, employment, and competitive position of industries likely to be significantly affected by the agreement, and the interests of United States consumers. (3) Review of empirical literature In preparing the assessment under paragraph (2), the Commission shall review available economic assessments regarding the agreement, including literature regarding any substantially equivalent proposed agreement, and shall provide in its assessment a description of the analyses used and conclusions drawn in such literature, and a discussion of areas of consensus and divergence between the various analyses and conclusions, including those of the Commission regarding the agreement. (4) Public availability The President shall make each assessment under paragraph (2) available to the public. (d) Reports submitted to committees with agreement (1) Environmental reviews and reports The President shall— (A) conduct environmental reviews of future trade and investment agreements, consistent with Executive Order 13141 (64 Fed. Reg. 63169), dated November 16, 1999, and its relevant guidelines; and (B) submit a report on those reviews and on the content and operation of consultative mechanisms established pursuant to section 102(c) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate at the time the President submits to Congress a copy of the final legal text of an agreement pursuant to section 106(a)(1)(E). (2) Employment impact reviews and reports The President shall— (A) review the impact of future trade agreements on United States employment, including labor markets, modeled after Executive Order 13141 (64 Fed. Reg. 63169) to the extent appropriate in establishing procedures and criteria; and (B) submit a report on such reviews to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate at the time the President submits to Congress a copy of the final legal text of an agreement pursuant to section 106(a)(1)(E). (3) Report on labor rights The President shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, on a timeframe determined in accordance with section 104(c)(3)(B)(v)— (A) a meaningful labor rights report of the country, or countries, with respect to which the President is negotiating; and (B) a description of any provisions that would require changes to the labor laws and labor practices of the United States. (4) Public availability The President shall make all reports required under this subsection available to the public. (e) Implementation and enforcement plan (1) In general At the time the President submits to Congress a copy of the final legal text of an agreement pursuant to section 106(a)(1)(E), the President shall also submit to Congress a plan for implementing and enforcing the agreement. (2) Elements The implementation and enforcement plan required by paragraph (1) shall include the following: (A) Border personnel requirements A description of additional personnel required at border entry points, including a list of additional customs and agricultural inspectors. (B) Agency staffing requirements A description of additional personnel required by Federal agencies responsible for monitoring and implementing the trade agreement, including personnel required by the Office of the United States Trade Representative, the Department of Commerce, the Department of Agriculture (including additional personnel required to implement sanitary and phytosanitary measures in order to obtain market access for United States exports), the Department of Homeland Security, the Department of the Treasury, and such other agencies as may be necessary. (C) Customs infrastructure requirements A description of the additional equipment and facilities needed by U.S. Customs and Border Protection. (D) Impact on state and local governments A description of the impact the trade agreement will have on State and local governments as a result of increases in trade. (E) Cost analysis An analysis of the costs associated with each of the items listed in subparagraphs (A) through (D). (3) Budget submission The President shall include a request for the resources necessary to support the plan required by paragraph (1) in the first budget of the President submitted to Congress under section 1105(a) of title 31, United States Code, after the date of the submission of the plan. (4) Public availability The President shall make the plan required under this subsection available to the public. (f) Other reports (1) Report on penalties Not later than one year after the imposition by the United States of a penalty or remedy permitted by a trade agreement to which this title applies, the President shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the effectiveness of the penalty or remedy applied under United States law in enforcing United States rights under the trade agreement, which shall address whether the penalty or remedy was effective in changing the behavior of the targeted party and whether the penalty or remedy had any adverse impact on parties or interests not party to the dispute. (2) Report on impact of trade promotion authority Not later than one year after the date of the enactment of this Act, and not later than 5 years thereafter, the United States International Trade Commission shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the economic impact on the United States of all trade agreements with respect to which Congress has enacted an implementing bill under trade authorities procedures since January 1, 1984. (3) Enforcement consultations and reports (A) The United States Trade Representative shall consult with the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate after acceptance of a petition for review or taking an enforcement action in regard to an obligation under a trade agreement, including a labor or environmental obligation. During such consultations, the United States Trade Representative shall describe the matter, including the basis for such action and the application of any relevant legal obligations. (B) As part of the report required pursuant to section 163 of the Trade Act of 1974 ( 19 U.S.C. 2213 ), the President shall report annually to Congress on enforcement actions taken pursuant to a trade agreement to which the United States is a party, as well as on any public reports issued by Federal agencies on enforcement matters relating to a trade agreement. (g) Additional coordination with members Any Member of the House of Representatives may submit to the Committee on Ways and Means of the House of Representatives and any Member of the Senate may submit to the Committee on Finance of the Senate the views of that Member on any matter relevant to a proposed trade agreement, and the relevant Committee shall receive those views for consideration. 106. Implementation of trade agreements (a) In general (1) Notification and submission Any agreement entered into under section 103(b) shall enter into force with respect to the United States if (and only if)— (A) the President, at least 90 calendar days before the day on which the President enters into the trade agreement, notifies the House of Representatives and the Senate of the President’s intention to enter into the agreement, and promptly thereafter publishes notice of such intention in the Federal Register; (B) the President, at least 60 days before the day on which the President enters into the agreement, publishes the text of the agreement on a publicly available Internet website of the Office of the United States Trade Representative; (C) within 60 days after entering into the agreement, the President submits to Congress a description of those changes to existing laws that the President considers would be required in order to bring the United States into compliance with the agreement; (D) the President, at least 30 days before submitting to Congress the materials under subparagraph (E), submits to Congress— (i) a draft statement of any administrative action proposed to implement the agreement; and (ii) a copy of the final legal text of the agreement; (E) after entering into the agreement, the President submits to Congress, on a day on which both Houses of Congress are in session, a copy of the final legal text of the agreement, together with— (i) a draft of an implementing bill described in section 103(b)(3); (ii) a statement of any administrative action proposed to implement the trade agreement; and (iii) the supporting information described in paragraph (2)(A); (F) the implementing bill is enacted into law; and (G) the President, not later than 30 days before the date on which the agreement enters into force with respect to a party to the agreement, submits written notice to Congress that the President has determined that the party has taken measures necessary to comply with those provisions of the agreement that are to take effect on the date on which the agreement enters into force. (2) Supporting information (A) In general The supporting information required under paragraph (1)(E)(iii) consists of— (i) an explanation as to how the implementing bill and proposed administrative action will change or affect existing law; and (ii) a statement— (I) asserting that the agreement makes progress in achieving the applicable purposes, policies, priorities, and objectives of this title; and (II) setting forth the reasons of the President regarding— (aa) how and to what extent the agreement makes progress in achieving the applicable purposes, policies, and objectives referred to in subclause (I); (bb) whether and how the agreement changes provisions of an agreement previously negotiated; (cc) how the agreement serves the interests of United States commerce; and (dd) how the implementing bill meets the standards set forth in section 103(b)(3). (B) Public availability The President shall make the supporting information described in subparagraph (A) available to the public. (3) Reciprocal benefits In order to ensure that a foreign country that is not a party to a trade agreement entered into under section 103(b) does not receive benefits under the agreement unless the country is also subject to the obligations under the agreement, the implementing bill submitted with respect to the agreement shall provide that the benefits and obligations under the agreement apply only to the parties to the agreement, if such application is consistent with the terms of the agreement. The implementing bill may also provide that the benefits and obligations under the agreement do not apply uniformly to all parties to the agreement, if such application is consistent with the terms of the agreement. (4) Disclosure of commitments Any agreement or other understanding with a foreign government or governments (whether oral or in writing) that— (A) relates to a trade agreement with respect to which Congress enacts an implementing bill under trade authorities procedures; and (B) is not disclosed to Congress before an implementing bill with respect to that agreement is introduced in either House of Congress, shall not be considered to be part of the agreement approved by Congress and shall have no force and effect under United States law or in any dispute settlement body. (b) Limitations on trade authorities procedures (1) For lack of notice or consultations (A) In general The trade authorities procedures shall not apply to any implementing bill submitted with respect to a trade agreement or trade agreements entered into under section 103(b) if during the 60-day period beginning on the date that one House of Congress agrees to a procedural disapproval resolution for lack of notice or consultations with respect to such trade agreement or agreements, the other House separately agrees to a procedural disapproval resolution with respect to such trade agreement or agreements. (B) Procedural disapproval resolution (i) For purposes of this paragraph, the term procedural disapproval resolution means a resolution of either House of Congress, the sole matter after the resolving clause of which is as follows: That the President has failed or refused to notify or consult in accordance with the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 on negotiations with respect to ________ and, therefore, the trade authorities procedures under that Act shall not apply to any implementing bill submitted with respect to such trade agreement or agreements. , with the blank space being filled with a description of the trade agreement or agreements with respect to which the President is considered to have failed or refused to notify or consult. (ii) For purposes of clause (i) and paragraphs (3)(C) and (4)(C), the President has failed or refused to notify or consult in accordance with the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 on negotiations with respect to a trade agreement or trade agreements if— (I) the President has failed or refused to consult (as the case may be) in accordance with sections 104 and 105 and this section with respect to the negotiations, agreement, or agreements; (II) guidelines under section 104 have not been developed or met with respect to the negotiations, agreement, or agreements; (III) the President has not met with the House Advisory Group on Negotiations or the Senate Advisory Group on Negotiations pursuant to a request made under section 104(c)(4) with respect to the negotiations, agreement, or agreements; or (IV) the agreement or agreements fail to make progress in achieving the purposes, policies, priorities, and objectives of this title. (2) Procedures for considering resolutions (A) Procedural disapproval resolutions— (i) in the House of Representatives— (I) may be introduced by any Member of the House; (II) shall be referred to the Committee on Ways and Means and, in addition, to the Committee on Rules; and (III) may not be amended by either Committee; and (ii) in the Senate— (I) may be introduced by any Member of the Senate; (II) shall be referred to the Committee on Finance; and (III) may not be amended. (B) The provisions of subsections (d) and (e) of section 152 of the Trade Act of 1974 ( 19 U.S.C. 2192 ) (relating to the floor consideration of certain resolutions in the House and Senate) apply to a procedural disapproval resolution introduced with respect to a trade agreement if no other procedural disapproval resolution with respect to that trade agreement has previously been reported in that House of Congress by the Committee on Ways and Means or the Committee on Finance, as the case may be, and if no resolution described in clause (ii) of section 105(b)(3)(B) with respect to that trade agreement has been reported in that House of Congress by the Committee on Ways and Means or the Committee on Finance, as the case may be, pursuant to the procedures set forth in clauses (iii) through (vii) of such section. (C) It is not in order for the House of Representatives to consider any procedural disapproval resolution not reported by the Committee on Ways and Means and, in addition, by the Committee on Rules. (D) It is not in order for the Senate to consider any procedural disapproval resolution not reported by the Committee on Finance. (3) Consideration in Senate of consultation and compliance resolution to remove trade authorities procedures (A) Reporting of resolution If, when the Committee on Finance of the Senate meets on whether to report an implementing bill with respect to a trade agreement or agreements entered into under section 103(b), the committee fails to favorably report the bill, the committee shall report a resolution described in subparagraph (C). (B) Applicability of trade authorities procedures The trade authorities procedures shall not apply in the Senate to any implementing bill submitted with respect to a trade agreement or agreements described in subparagraph (A) if the Committee on Finance reports a resolution described in subparagraph (C) and such resolution is agreed to by the Senate. (C) Resolution described A resolution described in this subparagraph is a resolution of the Senate originating from the Committee on Finance the sole matter after the resolving clause of which is as follows: That the President has failed or refused to notify or consult in accordance with the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 on negotiations with respect to _____ and, therefore, the trade authorities procedures under that Act shall not apply in the Senate to any implementing bill submitted with respect to such trade agreement or agreements. , with the blank space being filled with a description of the trade agreement or agreements described in subparagraph (A). (D) Procedures If the Senate does not agree to a motion to invoke cloture on the motion to proceed to a resolution described in subparagraph (C), the resolution shall be committed to the Committee on Finance. (4) Consideration in the House of Representatives of a consultation and compliance resolution (A) Qualifications for reporting resolution If— (i) the Committee on Ways and Means of the House of Representatives reports an implementing bill with respect to a trade agreement or agreements entered into under section 103(b) with other than a favorable recommendation; and (ii) a Member of the House of Representatives has introduced a consultation and compliance resolution on the legislative day following the filing of a report to accompany the implementing bill with other than a favorable recommendation, then the Committee on Ways and Means shall consider a consultation and compliance resolution pursuant to subparagraph (B). (B) Committee consideration of a qualifying resolution (i) Not later than the fourth legislative day after the date of introduction of the resolution, the Committee on Ways and Means shall meet to consider a resolution meeting the qualifications set forth in subparagraph (A). (ii) After consideration of one such resolution by the Committee on Ways and Means, this subparagraph shall not apply to any other such resolution. (iii) If the Committee on Ways and Means has not reported the resolution by the sixth legislative day after the date of its introduction, that committee shall be discharged from further consideration of the resolution. (C) Consultation and compliance resolution described A consultation and compliance resolution— (i) is a resolution of the House of Representatives, the sole matter after the resolving clause of which is as follows: That the President has failed or refused to notify or consult in accordance with the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 on negotiations with respect to _____ and, therefore, the trade authorities procedures under that Act shall not apply in the House of Representatives to any implementing bill submitted with respect to such trade agreement or agreements. , with the blank space being filled with a description of the trade agreement or agreements described in subparagraph (A); and (ii) shall be referred to the Committee on Ways and Means. (D) Applicability of trade authorities procedures The trade authorities procedures shall not apply in the House of Representatives to any implementing bill submitted with respect to a trade agreement or agreements which are the object of a consultation and compliance resolution if such resolution is adopted by the House. (5) For failure to meet other requirements Not later than December 15, 2015, the Secretary of Commerce, in consultation with the Secretary of State, the Secretary of the Treasury, the Attorney General, and the United States Trade Representative, shall transmit to Congress a report setting forth the strategy of the executive branch to address concerns of Congress regarding whether dispute settlement panels and the Appellate Body of the World Trade Organization have added to obligations, or diminished rights, of the United States, as described in section 102(b)(15)(C). Trade authorities procedures shall not apply to any implementing bill with respect to an agreement negotiated under the auspices of the World Trade Organization unless the Secretary of Commerce has issued such report by the deadline specified in this paragraph. (6) Limitations on procedures with respect to agreements with countries not in compliance with Trafficking Victims Protection Act of 2000 (A) In general The trade authorities procedures shall not apply to any implementing bill submitted with respect to a trade agreement or trade agreements entered into under section 103(b) with a country to which the minimum standards for the elimination of trafficking are applicable and the government of which does not fully comply with such standards and is not making significant efforts to bring the country into compliance (commonly referred to as a tier 3 country), as determined in the most recent annual report on trafficking in persons submitted under section 110(b)(1) of the Trafficking Victims Protection Act of 2000 ( 22 U.S.C. 7107(b)(1) ). (B) Minimum standards for the elimination of trafficking defined In this paragraph, the term minimum standards for the elimination of trafficking means the standards set forth in section 108 of the Trafficking Victims Protection Act of 2000 ( 22 U.S.C. 7106 ). (c) Rules of House of Representatives and Senate Subsection (b) of this section, section 103(c), and section 105(b)(3) are enacted by Congress— (1) as an exercise of the rulemaking power of the House of Representatives and the Senate, respectively, and as such are deemed a part of the rules of each House, respectively, and such procedures supersede other rules only to the extent that they are inconsistent with such other rules; and (2) with the full recognition of the constitutional right of either House to change the rules (so far as relating to the procedures of that House) at any time, in the same manner, and to the same extent as any other rule of that House. 107. Treatment of certain trade agreements for which negotiations have already begun (a) Certain agreements Notwithstanding the prenegotiation notification and consultation requirement described in section 105(a), if an agreement to which section 103(b) applies— (1) is entered into under the auspices of the World Trade Organization, (2) is entered into with the Trans-Pacific Partnership countries with respect to which notifications have been made in a manner consistent with section 105(a)(1)(A) as of the date of the enactment of this Act, (3) is entered into with the European Union, (4) is an agreement with respect to international trade in services entered into with WTO members with respect to which a notification has been made in a manner consistent with section 105(a)(1)(A) as of the date of the enactment of this Act, or (5) is an agreement with respect to environmental goods entered into with WTO members with respect to which a notification has been made in a manner consistent with section 105(a)(1)(A) as of the date of the enactment of this Act, and results from negotiations that were commenced before the date of the enactment of this Act, subsection (b) shall apply. (b) Treatment of agreements In the case of any agreement to which subsection (a) applies, the applicability of the trade authorities procedures to implementing bills shall be determined without regard to the requirements of section 105(a) (relating only to notice prior to initiating negotiations), and any resolution under paragraph (1)(B), (3)(C), or (4)(C) of section 106(b) shall not be in order on the basis of a failure or refusal to comply with the provisions of section 105(a), if (and only if) the President, as soon as feasible after the date of the enactment of this Act— (1) notifies Congress of the negotiations described in subsection (a), the specific United States objectives in the negotiations, and whether the President is seeking a new agreement or changes to an existing agreement; and (2) before and after submission of the notice, consults regarding the negotiations with the committees referred to in section 105(a)(1)(B) and the House and Senate Advisory Groups on Negotiations convened under section 104(c). 108. Sovereignty (a) United States law To prevail in event of conflict No provision of any trade agreement entered into under section 103(b), nor the application of any such provision to any person or circumstance, that is inconsistent with any law of the United States, any State of the United States, or any locality of the United States shall have effect. (b) Amendments or modifications of United States law No provision of any trade agreement entered into under section 103(b) shall prevent the United States, any State of the United States, or any locality of the United States from amending or modifying any law of the United States, that State, or that locality (as the case may be). (c) Dispute settlement reports Reports, including findings and recommendations, issued by dispute settlement panels convened pursuant to any trade agreement entered into under section 103(b) shall have no binding effect on the law of the United States, the Government of the United States, or the law or government of any State or locality of the United States. 109. Interests of small businesses (a) Sense of Congress It is the sense of Congress that— (1) the United States Trade Representative should facilitate participation by small businesses in the trade negotiation process; and (2) the functions of the Office of the United States Trade Representative relating to small businesses should continue to be reflected in the title of the Assistant United States Trade Representative assigned the responsibility for small businesses. (b) Consideration of small business interests The Assistant United States Trade Representative for Small Business, Market Access, and Industrial Competitiveness shall be responsible for ensuring that the interests of small businesses are considered in all trade negotiations in accordance with the objective described in section 102(a)(8). 110. Conforming amendments; application of certain provisions (a) Conforming amendments (1) Advice from United States International Trade Commission Section 131 of the Trade Act of 1974 ( 19 U.S.C. 2151 ) is amended— (A) in subsection (a)— (i) in paragraph (1), by striking section 2103(a) or (b) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting subsection (a) or (b) of section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (ii) in paragraph (2), by striking section 2103(b) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103(b) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; (B) in subsection (b), by striking section 2103(a)(3)(A) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103(a)(4)(A) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (C) in subsection (c), by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103(a) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (2) Hearings Section 132 of the Trade Act of 1974 ( 19 U.S.C. 2152 ) is amended by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (3) Public hearings Section 133(a) of the Trade Act of 1974 ( 19 U.S.C. 2153(a) ) is amended by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (4) Prerequisites for offers Section 134 of the Trade Act of 1974 ( 19 U.S.C. 2154 ) is amended by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 each place it appears and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (5) Information and advice from private and public sectors Section 135 of the Trade Act of 1974 ( 19 U.S.C. 2155 ) is amended— (A) in subsection (a)(1)(A), by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (B) in subsection (e)— (i) in paragraph (1)— (I) by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 each place it appears and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (II) by striking not later than the date on which the President notifies the Congress under section 2105(a)(1)(A) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting not later than the date that is 30 days after the date on which the President notifies Congress under section 106(a)(1)(A) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (ii) in paragraph (2), by striking section 2102 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 102 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (6) Procedures relating to implementing bills Section 151 of the Trade Act of 1974 ( 19 U.S.C. 2191 ) is amended— (A) in subsection (b)(1), in the matter preceding subparagraph (A), by striking section 2105(a)(1) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 106(a)(1) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 ; and (B) in subsection (c)(1), by striking section 2105(a)(1) of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 106(a)(1) of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (7) Transmission of agreements to Congress Section 162(a) of the Trade Act of 1974 ( 19 U.S.C. 2212(a) ) is amended by striking section 2103 of the Bipartisan Trade Promotion Authority Act of 2002 and inserting section 103 of the Bipartisan Congressional Trade Priorities and Accountability Act of 2015 . (b) Application of certain provisions For purposes of applying sections 125, 126, and 127 of the Trade Act of 1974 ( 19 U.S.C. 2135 , 2136, and 2137)— (1) any trade agreement entered into under section 103 shall be treated as an agreement entered into under section 101 or 102 of the Trade Act of 1974 (19 U.S.C. 2111 or 2112), as appropriate; and (2) any proclamation or Executive order issued pursuant to a trade agreement entered into under section 103 shall be treated as a proclamation or Executive order issued pursuant to a trade agreement entered into under section 102 of the Trade Act of 1974 ( 19 U.S.C. 2112 ). 111. Definitions In this title: (1) Agreement on agriculture The term Agreement on Agriculture means the agreement referred to in section 101(d)(2) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(2) ). (2) Agreement on safeguards The term Agreement on Safeguards means the agreement referred to in section 101(d)(13) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(13) ). (3) Agreement on subsidies and countervailing measures The term Agreement on Subsidies and Countervailing Measures means the agreement referred to in section 101(d)(12) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(12) ). (4) Antidumping agreement The term Antidumping Agreement means the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(7) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(7) ). (5) Appellate body The term Appellate Body means the Appellate Body established under Article 17.1 of the Dispute Settlement Understanding. (6) Common multilateral environmental agreement (A) In general The term common multilateral environmental agreement means any agreement specified in subparagraph (B) or included under subparagraph (C) to which both the United States and one or more other parties to the negotiations are full parties, including any current or future mutually agreed upon protocols, amendments, annexes, or adjustments to such an agreement. (B) Agreements specified The agreements specified in this subparagraph are the following: (i) The Convention on International Trade in Endangered Species of Wild Fauna and Flora, done at Washington March 3, 1973 (27 UST 1087; TIAS 8249). (ii) The Montreal Protocol on Substances that Deplete the Ozone Layer, done at Montreal September 16, 1987. (iii) The Protocol of 1978 Relating to the International Convention for the Prevention of Pollution from Ships, 1973, done at London February 17, 1978. (iv) The Convention on Wetlands of International Importance Especially as Waterfowl Habitat, done at Ramsar February 2, 1971 (TIAS 11084). (v) The Convention on the Conservation of Antarctic Marine Living Resources, done at Canberra May 20, 1980 (33 UST 3476). (vi) The International Convention for the Regulation of Whaling, done at Washington December 2, 1946 (62 Stat. 1716). (vii) The Convention for the Establishment of an Inter-American Tropical Tuna Commission, done at Washington May 31, 1949 (1 UST 230). (C) Additional agreements Both the United States and one or more other parties to the negotiations may agree to include any other multilateral environmental or conservation agreement to which they are full parties as a common multilateral environmental agreement under this paragraph. (7) Core labor standards The term core labor standards means— (A) freedom of association; (B) the effective recognition of the right to collective bargaining; (C) the elimination of all forms of forced or compulsory labor; (D) the effective abolition of child labor and a prohibition on the worst forms of child labor; and (E) the elimination of discrimination in respect of employment and occupation. (8) Dispute settlement understanding The term Dispute Settlement Understanding means the Understanding on Rules and Procedures Governing the Settlement of Disputes referred to in section 101(d)(16) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(16) ). (9) Enabling Clause The term Enabling Clause means the Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (L/4903), adopted November 28, 1979, under GATT 1947 (as defined in section 2 of the Uruguay Round Agreements Act ( 19 U.S.C. 3501 )). (10) Environmental laws The term environmental laws , with respect to the laws of the United States, means environmental statutes and regulations enforceable by action of the Federal Government. (11) GATT 1994 The term GATT 1994 has the meaning given that term in section 2 of the Uruguay Round Agreements Act ( 19 U.S.C. 3501 ). (12) General Agreement on Trade in Services The term General Agreement on Trade in Services means the General Agreement on Trade in Services (referred to in section 101(d)(14) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(14) )). (13) Government procurement agreement The term Government Procurement Agreement means the Agreement on Government Procurement referred to in section 101(d)(17) of the Uruguay Round Agreements Act ( 19 U.S.C. 3511(d)(17) ). (14) ILO The term ILO means the International Labor Organization. (15) Import sensitive agricultural product The term import sensitive agricultural product means an agricultural product— (A) with respect to which, as a result of the Uruguay Round Agreements, the rate of duty was the subject of tariff reductions by the United States and, pursuant to such Agreements, was reduced on January 1, 1995, to a rate that was not less than 97.5 percent of the rate of duty that applied to such article on December 31, 1994; or (B) which was subject to a tariff rate quota on the date of the enactment of this Act. (16) Information technology agreement The term Information Technology Agreement means the Ministerial Declaration on Trade in Information Technology Products of the World Trade Organization, agreed to at Singapore December 13, 1996. (17) Internationally recognized core labor standards The term internationally recognized core labor standards means the core labor standards only as stated in the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-Up (1998). (18) Labor laws The term labor laws means the statutes and regulations, or provisions thereof, of a party to the negotiations that are directly related to core labor standards as well as other labor protections for children and minors and acceptable conditions of work with respect to minimum wages, hours of work, and occupational safety and health, and for the United States, includes Federal statutes and regulations addressing those standards, protections, or conditions, but does not include State or local labor laws. (19) United states person The term United States person means— (A) a United States citizen; (B) a partnership, corporation, or other legal entity that is organized under the laws of the United States; and (C) a partnership, corporation, or other legal entity that is organized under the laws of a foreign country and is controlled by entities described in subparagraph (B) or United States citizens, or both. (20) Uruguay round agreements The term Uruguay Round Agreements has the meaning given that term in section 2(7) of the Uruguay Round Agreements Act ( 19 U.S.C. 3501(7) ). (21) World trade organization; WTO The terms World Trade Organization and WTO mean the organization established pursuant to the WTO Agreement. (22) WTO agreement The term WTO Agreement means the Agreement Establishing the World Trade Organization entered into on April 15, 1994. (23) WTO member The term WTO member has the meaning given that term in section 2(10) of the Uruguay Round Agreements Act ( 19 U.S.C. 3501(10) ). II Extension of trade adjustment assistance 201. Short title This title may be cited as the Trade Adjustment Assistance Reauthorization Act of 2015 . 202. Application of provisions relating to trade adjustment assistance (a) Repeal of snapback Section 233 of the Trade Adjustment Assistance Extension Act of 2011 ( Public Law 112–40 ; 125 Stat. 416) is repealed. (b) Applicability of certain provisions Except as otherwise provided in this title, the provisions of chapters 2 through 6 of title II of the Trade Act of 1974, as in effect on December 31, 2013, and as amended by this title, shall— (1) take effect on the date of the enactment of this Act; and (2) apply to petitions for certification filed under chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or after such date of enactment. (c) References Except as otherwise provided in this title, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a provision of chapters 2 through 6 of title II of the Trade Act of 1974, the reference shall be considered to be made to a provision of any such chapter, as in effect on December 31, 2013. 203. Extension of trade adjustment assistance program (a) Extension of termination provisions Section 285 of the Trade Act of 1974 ( 19 U.S.C. 2271 note) is amended by striking December 31, 2013 each place it appears and inserting June 30, 2021 . (b) Training funds Section 236(a)(2)(A) of the Trade Act of 1974 ( 19 U.S.C. 2296(a)(2)(A) ) is amended by striking shall not exceed and all that follows and inserting shall not exceed $450,000,000 for each of fiscal years 2015 through 2021. . (c) Reemployment trade adjustment assistance Section 246(b)(1) of the Trade Act of 1974 ( 19 U.S.C. 2318(b)(1) ) is amended by striking December 31, 2013 and inserting June 30, 2021 . (d) Authorizations of appropriations (1) Trade adjustment assistance for workers Section 245(a) of the Trade Act of 1974 ( 19 U.S.C. 2317(a) ) is amended by striking December 31, 2013 and inserting June 30, 2021 . (2) Trade adjustment assistance for firms Section 255(a) of the Trade Act of 1974 ( 19 U.S.C. 2345(a) ) is amended by striking fiscal years 2012 and 2013 and all that follows through December 31, 2013 and inserting fiscal years 2015 through 2021 . (3) Trade adjustment assistance for farmers Section 298(a) of the Trade Act of 1974 ( 19 U.S.C. 2401g(a) ) is amended by striking fiscal years 2012 and 2013 and all that follows through December 31, 2013 and inserting fiscal years 2015 through 2021 . 204. Performance measurement and reporting (a) Performance measures Section 239(j) of the Trade Act of 1974 ( 19 U.S.C. 2311(j) ) is amended— (1) in the subsection heading, by striking Data reporting and inserting Performance measures ; (2) in paragraph (1)— (A) in the matter preceding subparagraph (A)— (i) by striking a quarterly and inserting an annual ; and (ii) by striking data and inserting measures ; (B) in subparagraph (A), by striking core and inserting primary ; and (C) in subparagraph (C), by inserting that promote efficiency and effectiveness after assistance program ; (3) in paragraph (2)— (A) in the paragraph heading, by striking Core indicators described and inserting Indicators of performance ; and (B) by striking subparagraph (A) and inserting the following: (A) Primary indicators of performance described (i) In general The primary indicators of performance referred to in paragraph (1)(A) shall consist of— (I) the percentage and number of workers who received benefits under the trade adjustment assistance program who are in unsubsidized employment during the second calendar quarter after exit from the program; (II) the percentage and number of workers who received benefits under the trade adjustment assistance program and who are in unsubsidized employment during the fourth calendar quarter after exit from the program; (III) the median earnings of workers described in subclause (I); (IV) the percentage and number of workers who received benefits under the trade adjustment assistance program who, subject to clause (ii), obtain a recognized postsecondary credential or a secondary school diploma or its recognized equivalent, during participation in the program or within one year after exit from the program; and (V) the percentage and number of workers who received benefits under the trade adjustment assistance program who, during a year while receiving such benefits, are in an education or training program that leads to a recognized postsecondary credential or employment and who are achieving measurable gains in skills toward such a credential or employment. (ii) Indicator relating to credential For purposes of clause (i)(IV), a worker who received benefits under the trade adjustment assistance program who obtained a secondary school diploma or its recognized equivalent shall be included in the percentage counted for purposes of that clause only if the worker, in addition to obtaining such a diploma or its recognized equivalent, has obtained or retained employment or is in an education or training program leading to a recognized postsecondary credential within one year after exit from the program. ; (4) in paragraph (3)— (A) in the paragraph heading, by striking data and inserting measures ; (B) by striking quarterly and inserting annual ; and (C) by striking data and inserting measures ; and (5) by adding at the end the following: (4) Accessibility of State performance reports The Secretary shall, on an annual basis, make available (including by electronic means), in an easily understandable format, the reports of cooperating States or cooperating State agencies required by paragraph (1) and the information contained in those reports. . (b) Collection and publication of data Section 249B of the Trade Act of 1974 ( 19 U.S.C. 2323 ) is amended— (1) in subsection (b)— (A) in paragraph (3)— (i) in subparagraph (A), by striking enrolled in and inserting who received ; (ii) in subparagraph (B)— (I) by striking complete and inserting exited ; and (II) by striking who were enrolled in and inserting , including who received ; (iii) in subparagraph (E), by striking complete and inserting exited ; (iv) in subparagraph (F), by striking complete and inserting exit ; and (v) by adding at the end the following: (G) The average cost per worker of receiving training approved under section 236. (H) The percentage of workers who received training approved under section 236 and obtained unsubsidized employment in a field related to that training. ; and (B) in paragraph (4)— (i) in subparagraphs (A) and (B), by striking quarterly each place it appears and inserting annual ; and (ii) by striking subparagraph (C) and inserting the following: (C) The median earnings of workers described in section 239(j)(2)(A)(i)(III) during the second calendar quarter after exit from the program, expressed as a percentage of the median earnings of such workers before the calendar quarter in which such workers began receiving benefits under this chapter. ; and (2) in subsection (e)— (A) in paragraph (1)— (i) by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively; and (ii) by inserting after subparagraph (A) the following: (B) the reports required under section 239(j); ; and (B) in paragraph (2), by striking a quarterly and inserting an annual . (c) Recognized postsecondary credential defined Section 247 of the Trade Act of 1974 ( 19 U.S.C. 2319 ) is amended by adding at the end the following: (19) The term recognized postsecondary credential means a credential consisting of an industry-recognized certificate or certification, a certificate of completion of an apprenticeship, a license recognized by a State or the Federal Government, or an associate or baccalaureate degree. . 205. Applicability of trade adjustment assistance provisions (a) Trade adjustment assistance for workers (1) Petitions filed on or after January 1, 2014, and before date of enactment (A) Certifications of workers not certified before date of enactment (i) Criteria if a determination has not been made If, as of the date of the enactment of this Act, the Secretary of Labor has not made a determination with respect to whether to certify a group of workers as eligible to apply for adjustment assistance under section 222 of the Trade Act of 1974 pursuant to a petition described in clause (iii), the Secretary shall make that determination based on the requirements of section 222 of the Trade Act of 1974, as in effect on such date of enactment. (ii) Reconsideration of denials of certifications If, before the date of the enactment of this Act, the Secretary made a determination not to certify a group of workers as eligible to apply for adjustment assistance under section 222 of the Trade Act of 1974 pursuant to a petition described in clause (iii), the Secretary shall— (I) reconsider that determination; and (II) if the group of workers meets the requirements of section 222 of the Trade Act of 1974, as in effect on such date of enactment, certify the group of workers as eligible to apply for adjustment assistance. (iii) Petition described A petition described in this clause is a petition for a certification of eligibility for a group of workers filed under section 221 of the Trade Act of 1974 on or after January 1, 2014, and before the date of the enactment of this Act. (B) Eligibility for benefits (i) In general Except as provided in clause (ii), a worker certified as eligible to apply for adjustment assistance under section 222 of the Trade Act of 1974 pursuant to a petition described in subparagraph (A)(iii) shall be eligible, on and after the date that is 90 days after the date of the enactment of this Act, to receive benefits only under the provisions of chapter 2 of title II of the Trade Act of 1974, as in effect on such date of enactment. (ii) Computation of maximum benefits Benefits received by a worker described in clause (i) under chapter 2 of title II of the Trade Act of 1974 before the date of the enactment of this Act shall be included in any determination of the maximum benefits for which the worker is eligible under the provisions of chapter 2 of title II of the Trade Act of 1974, as in effect on the date of the enactment of this Act. (2) Petitions filed before January 1, 2014 A worker certified as eligible to apply for adjustment assistance pursuant to a petition filed under section 221 of the Trade Act of 1974 on or before December 31, 2013, shall continue to be eligible to apply for and receive benefits under the provisions of chapter 2 of title II of such Act, as in effect on December 31, 2013. (3) Qualifying separations with respect to petitions filed within 90 days of date of enactment Section 223(b) of the Trade Act of 1974, as in effect on the date of the enactment of this Act, shall be applied and administered by substituting before January 1, 2014 for more than one year before the date of the petition on which such certification was granted for purposes of determining whether a worker is eligible to apply for adjustment assistance pursuant to a petition filed under section 221 of the Trade Act of 1974 on or after the date of the enactment of this Act and on or before the date that is 90 days after such date of enactment. (b) Trade adjustment assistance for firms (1) Certification of firms not certified before date of enactment (A) Criteria if a determination has not been made If, as of the date of the enactment of this Act, the Secretary of Commerce has not made a determination with respect to whether to certify a firm as eligible to apply for adjustment assistance under section 251 of the Trade Act of 1974 pursuant to a petition described in subparagraph (C), the Secretary shall make that determination based on the requirements of section 251 of the Trade Act of 1974, as in effect on such date of enactment. (B) Reconsideration of denial of certain petitions If, before the date of the enactment of this Act, the Secretary made a determination not to certify a firm as eligible to apply for adjustment assistance under section 251 of the Trade Act of 1974 pursuant to a petition described in subparagraph (C), the Secretary shall— (i) reconsider that determination; and (ii) if the firm meets the requirements of section 251 of the Trade Act of 1974, as in effect on such date of enactment, certify the firm as eligible to apply for adjustment assistance. (C) Petition described A petition described in this subparagraph is a petition for a certification of eligibility filed by a firm or its representative under section 251 of the Trade Act of 1974 on or after January 1, 2014, and before the date of the enactment of this Act. (2) Certification of firms that did not submit petitions between January 1, 2014, and date of enactment (A) In general The Secretary of Commerce shall certify a firm described in subparagraph (B) as eligible to apply for adjustment assistance under section 251 of the Trade Act of 1974, as in effect on the date of the enactment of this Act, if the firm or its representative files a petition for a certification of eligibility under section 251 of the Trade Act of 1974 not later than 90 days after such date of enactment. (B) Firm described A firm described in this subparagraph is a firm that the Secretary determines would have been certified as eligible to apply for adjustment assistance if— (i) the firm or its representative had filed a petition for a certification of eligibility under section 251 of the Trade Act of 1974 on a date during the period beginning on January 1, 2014, and ending on the day before the date of the enactment of this Act; and (ii) the provisions of chapter 3 of title II of the Trade Act of 1974, as in effect on such date of enactment, had been in effect on that date during the period described in clause (i). 206. Sunset provisions (a) Application of prior law Subject to subsection (b), beginning on July 1, 2021, the provisions of chapters 2, 3, 5, and 6 of title II of the Trade Act of 1974 ( 19 U.S.C. 2271 et seq. ), as in effect on January 1, 2014, shall be in effect and apply, except that in applying and administering such chapters— (1) paragraph (1) of section 231(c) of that Act shall be applied and administered as if subparagraphs (A), (B), and (C) of that paragraph were not in effect; (2) section 233 of that Act shall be applied and administered— (A) in subsection (a)— (i) in paragraph (2), by substituting 104-week period for 104-week period and all that follows through 130-week period) ; and (ii) in paragraph (3)— (I) in the matter preceding subparagraph (A), by substituting 65 for 52 ; and (II) by substituting 78-week period for 52-week period each place it appears; and (B) by applying and administering subsection (g) as if it read as follows: (g) Payment of trade readjustment allowances To complete training Notwithstanding any other provision of this section, in order to assist an adversely affected worker to complete training approved for the worker under section 236 that leads to the completion of a degree or industry-recognized credential, payments may be made as trade readjustment allowances for not more than 13 weeks within such period of eligibility as the Secretary may prescribe to account for a break in training or for justifiable cause that follows the last week for which the worker is otherwise entitled to a trade readjustment allowance under this chapter if— (1) payment of the trade readjustment allowance for not more than 13 weeks is necessary for the worker to complete the training; (2) the worker participates in training in each such week; and (3) the worker— (A) has substantially met the performance benchmarks established as part of the training approved for the worker; (B) is expected to continue to make progress toward the completion of the training; and (C) will complete the training during that period of eligibility. ; (3) section 245(a) of that Act shall be applied and administered by substituting June 30, 2022 for December 31, 2007 ; (4) section 246(b)(1) of that Act shall be applied and administered by substituting June 30, 2022 for the date that is 5 years and all that follows through State ; (5) section 256(b) of that Act shall be applied and administered by substituting the 1-year period beginning on July 1, 2021 for each of fiscal years 2003 through 2007, and $4,000,000 for the 3-month period beginning on October 1, 2007 ; (6) section 298(a) of that Act shall be applied and administered by substituting the 1-year period beginning on July 1, 2021 for each of the fiscal years and all that follows through October 1, 2007 ; and (7) section 285 of that Act shall be applied and administered— (A) in subsection (a), by substituting June 30, 2022 for December 31, 2007 each place it appears; and (B) by applying and administering subsection (b) as if it read as follows: (b) Other assistance (1) Assistance for firms (A) In general Except as provided in subparagraph (B), assistance may not be provided under chapter 3 after June 30, 2022. (B) Exception Notwithstanding subparagraph (A), any assistance approved under chapter 3 pursuant to a petition filed under section 251 on or before June 30, 2022, may be provided— (i) to the extent funds are available pursuant to such chapter for such purpose; and (ii) to the extent the recipient of the assistance is otherwise eligible to receive such assistance. (2) Farmers (A) In general Except as provided in subparagraph (B), assistance may not be provided under chapter 6 after June 30, 2022. (B) Exception Notwithstanding subparagraph (A), any assistance approved under chapter 6 on or before June 30, 2022, may be provided— (i) to the extent funds are available pursuant to such chapter for such purpose; and (ii) to the extent the recipient of the assistance is otherwise eligible to receive such assistance. . (b) Exceptions The provisions of chapters 2, 3, 5, and 6 of title II of the Trade Act of 1974, as in effect on the date of the enactment of this Act, shall continue to apply on and after July 1, 2021, with respect to— (1) workers certified as eligible for trade adjustment assistance benefits under chapter 2 of title II of that Act pursuant to petitions filed under section 221 of that Act before July 1, 2021; (2) firms certified as eligible for technical assistance or grants under chapter 3 of title II of that Act pursuant to petitions filed under section 251 of that Act before July 1, 2021; and (3) agricultural commodity producers certified as eligible for technical or financial assistance under chapter 6 of title II of that Act pursuant to petitions filed under section 292 of that Act before July 1, 2021. 207. Extension and modification of Health Coverage Tax Credit (a) Extension Subparagraph (B) of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2014 and inserting before January 1, 2020 . (b) Coordination with credit for coverage under a qualified health plan Subsection (g) of section 35 of the Internal Revenue Code of 1986 is amended— (1) by redesignating paragraph (11) as paragraph (13), and (2) by inserting after paragraph (10) the following new paragraphs: (11) Election (A) In general This section shall not apply to any taxpayer for any eligible coverage month unless such taxpayer elects the application of this section for such month. (B) Timing and applicability of election Except as the Secretary may provide— (i) an election to have this section apply for any eligible coverage month in a taxable year shall be made not later than the due date (including extensions) for the return of tax for the taxable year, and (ii) any election for this section to apply for an eligible coverage month shall apply for all subsequent eligible coverage months in the taxable year and, once made, shall be irrevocable with respect to such months. (12) Coordination with premium tax credit (A) In general An eligible coverage month to which the election under paragraph (11) applies shall not be treated as a coverage month (as defined in section 36B(c)(2)) for purposes of section 36B with respect to the taxpayer. (B) Coordination with advance payments of premium tax credit In the case of a taxpayer who makes the election under paragraph (11) with respect to any eligible coverage month in a taxable year or on behalf of whom any advance payment is made under section 7527 with respect to any month in such taxable year— (i) the tax imposed by this chapter for the taxable year shall be increased by the excess, if any, of— (I) the sum of any advance payments made on behalf of the taxpayer under section 1412 of the Patient Protection and Affordable Care Act and section 7527 for months during such taxable year, over (II) the sum of the credits allowed under this section (determined without regard to paragraph (1)) and section 36B (determined without regard to subsection (f)(1) thereof) for such taxable year, and (ii) section 36B(f)(2) shall not apply with respect to such taxpayer for such taxable year, except that if such taxpayer received any advance payments under section 7527 for any month in such taxable year and is later allowed a credit under section 36B for such taxable year, then section 36B(f)(2)(B) shall be applied by substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A). . (c) Extension of advance payment program (1) In general Subsection (a) of section 7527 of the Internal Revenue Code of 1986 is amended by striking August 1, 2003 and inserting the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015 . (2) Conforming amendment Paragraph (1) of section 7527(e) of such Code is amended by striking occurring and all that follows and inserting “occurring— (A) after the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015 , and (B) prior to the first month for which an advance payment is made on behalf of such individual under subsection (a). . (d) Individual insurance treated as qualified health insurance without regard to enrollment date (1) In general Subparagraph (J) of section 35(e)(1) of the Internal Revenue Code of 1986 is amended by striking insurance if the eligible individual and all that follows through For purposes of and inserting insurance. For purposes of . (2) Special rule Subparagraph (J) of section 35(e)(1) of such Code, as amended by paragraph (1), is amended by striking insurance. and inserting insurance (other than coverage enrolled in through an Exchange established under the Patient Protection and Affordable Care Act). . (e) Conforming amendment Subsection (m) of section 6501 of the Internal Revenue Code of 1986 is amended by inserting , 35(g)(11) after 30D(e)(4) . (f) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to coverage months in taxable years beginning after December 31, 2013. (2) Plans available on individual market for use of tax credit The amendment made by subsection (d)(2) shall apply to coverage months in taxable years beginning after December 31, 2015. (3) Transition rule Notwithstanding section 35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added by this title), an election to apply section 35 of such Code to an eligible coverage month (as defined in section 35(b) of such Code) (and not to claim the credit under section 36B of such Code with respect to such month) in a taxable year beginning after December 31, 2013, and before the date of the enactment of this Act— (A) may be made at any time on or after such date of enactment and before the expiration of the 3-year period of limitation prescribed in section 6511(a) with respect to such taxable year; and (B) may be made on an amended return. (g) Agency outreach As soon as possible after the date of the enactment of this Act, the Secretaries of the Treasury, Health and Human Services, and Labor (or such Secretaries' delegates) and the Director of the Pension Benefit Guaranty Corporation (or the Director's delegate) shall carry out programs of public outreach, including on the Internet, to inform potential eligible individuals (as defined in section 35(c)(1) of the Internal Revenue Code of 1986) of the extension of the credit under section 35 of the Internal Revenue Code of 1986 and the availability of the election to claim such credit retroactively for coverage months beginning after December 31, 2013. 208. Customs user fees (a) In general Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(j)(3) ) is amended— (1) in subparagraph (B)(i), by striking September 30, 2024 and inserting September 30, 2025 ; and (2) by adding at the end the following: (D) Fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on July 29, 2025, and ending on September 30, 2025. . (b) Rate for merchandise processing fees Section 503 of the United States–Korea Free Trade Agreement Implementation Act ( Public Law 112–41 ; 125 Stat. 460) is amended by adding at the end the following: (c) Further additional period For the period beginning on July 15, 2025, and ending on September 30, 2025, section 13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(a)(9) ) shall be applied and administered— (1) in subparagraph (A), by substituting 0.3464 for 0.21 ; and (2) in subparagraph (B)(i), by substituting 0.3464 for 0.21 . . 209. Child tax credit not refundable for taxpayers electing to exclude foreign earned income from tax (a) In general Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Exception for taxpayers excluding foreign earned income Paragraph (1) shall not apply to any taxpayer for any taxable year if such taxpayer elects to exclude any amount from gross income under section 911 for such taxable year. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2014. 210. Time for payment of corporate estimated taxes Notwithstanding section 6655 of the Internal Revenue Code of 1986, in the case of a corporation with assets of not less than $1,000,000,000 (determined as of the end of the preceding taxable year)— (1) the amount of any required installment of corporate estimated tax which is otherwise due in July, August, or September of 2020 shall be increased by 2.75 percent of such amount (determined without regard to any increase in such amount not contained in such Code); and (2) the amount of the next required installment after an installment referred to in paragraph (1) shall be appropriately reduced to reflect the amount of the increase by reason of such paragraph. 211. Coverage and payment for renal dialysis services for individuals with acute kidney injury (a) Coverage Section 1861(s)(2)(F) of the Social Security Act ( 42 U.S.C. 1395x(s)(2)(F) ) is amended by inserting before the semicolon the following: , including such renal dialysis services furnished on or after January 1, 2017, by a renal dialysis facility or provider of services paid under section 1881(b)(14) to an individual with acute kidney injury (as defined in section 1834(r)(2)) . (b) Payment Section 1834 of the Social Security Act ( 42 U.S.C. 1395m ) is amended by adding at the end the following new subsection: (r) Payment for renal dialysis services for individuals with acute kidney injury (1) Payment rate In the case of renal dialysis services (as defined in subparagraph (B) of section 1881(b)(14)) furnished under this part by a renal dialysis facility or provider of services paid under such section during a year (beginning with 2017) to an individual with acute kidney injury (as defined in paragraph (2)), the amount of payment under this part for such services shall be the base rate for renal dialysis services determined for such year under such section, as adjusted by any applicable geographic adjustment factor applied under subparagraph (D)(iv)(II) of such section and may be adjusted by the Secretary (on a budget neutral basis for payments under this paragraph) by any other adjustment factor under subparagraph (D) of such section. (2) Individual with acute kidney injury defined In this subsection, the term individual with acute kidney injury means an individual who has acute loss of renal function and does not receive renal dialysis services for which payment is made under section 1881(b)(14). . 212. Modification of the Medicare sequester for fiscal year 2024 Section 251A(6)(D)(ii) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a(6)(D)(ii) ) is amended by striking 0.0 percent and inserting 0.25 percent .

Secretary

tv_txt: 114th CONGRESS 1st Session In the House of Representatives, U. S., October 28, 2015 HOUSE AMENDMENT TO SENATE AMENDMENT:

That the House agree to the amendment of the Senate to the bill (H.R. 1314) entitled An Act to amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations. , with the following In lieu of the matter proposed to be inserted by the amendment of the Senate, insert the following: 1. Short title; table of contents (a) Short title This Act may be cited as the Bipartisan Budget Act of 2015 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Title I—Budget enforcement Sec. 101. Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985. Sec. 102. Authority for fiscal year 2017 budget resolution in the Senate. Title II—Agriculture Sec. 201. Standard Reinsurance Agreement. Title III—Commerce Sec. 301. Debt collection improvements. Title IV—Strategic Petroleum Reserve Sec. 401. Strategic Petroleum Reserve test drawdown and sale notification and definition change. Sec. 402. Strategic Petroleum Reserve mission readiness optimization. Sec. 403. Strategic Petroleum Reserve drawdown and sale. Sec. 404. Energy Security and Infrastructure Modernization Fund. Title V—Pensions Sec. 501. Single employer plan annual premium rates. Sec. 502. Pension Payment Acceleration. Sec. 503. Mortality tables. Sec. 504. Extension of current funding stabilization percentages to 2018, 2019, and 2020. Title VI—Health Care Sec. 601. Maintaining 2016 Medicare part B premium and deductible levels consistent with actuarially fair rates. Sec. 602. Applying the Medicaid additional rebate requirement to generic drugs. Sec. 603. Treatment of off-campus outpatient departments of a provider. Sec. 604. Repeal of automatic enrollment requirement. Title VII—Judiciary Sec. 701. Civil monetary penalty inflation adjustments. Sec. 702. Crime Victims Fund. Sec. 703. Assets Forfeiture Fund. Title VIII—Social Security Sec. 801. Short title. Subtitle A—Ensuring Correct Payments and Reducing Fraud Sec. 811. Expansion of cooperative disability investigations units. Sec. 812. Exclusion of certain medical sources of evidence. Sec. 813. New and stronger penalties. Sec. 814. References to Social Security and Medicare in electronic communications. Sec. 815. Change to cap adjustment authority. Subtitle B—Promoting Opportunity for Disability Beneficiaries Sec. 821. Temporary reauthorization of disability insurance demonstration project authority. Sec. 822. Modification of demonstration project authority. Sec. 823. Promoting opportunity demonstration project. Sec. 824. Use of electronic payroll data to improve program administration. Sec. 825. Treatment of earnings derived from services. Sec. 826. Electronic reporting of earnings. Subtitle C—Protecting Social Security Benefits Sec. 831. Closure of unintended loopholes. Sec. 832. Requirement for medical review. Sec. 833. Reallocation of payroll tax revenue. Sec. 834. Access to financial information for waivers and adjustments of recovery. Subtitle D—Relieving Administrative Burdens and Miscellaneous Provisions Sec. 841. Interagency coordination to improve program administration. Sec. 842. Elimination of quinquennial determinations relating to wage credits for military service prior to 1957. Sec. 843. Certification of benefits payable to a divorced spouse of a railroad worker to the Railroad Retirement Board. Sec. 844. Technical amendments to eliminate obsolete provisions. Sec. 845. Reporting requirements to Congress. Sec. 846. Expedited examination of administrative law judges. Title IX—Temporary extension of public debt limit Sec. 901. Temporary extension of public debt limit. Sec. 902. Restoring congressional authority over the national debt. Title X—Spectrum Pipeline Sec. 1001. Short title. Sec. 1002. Definitions. Sec. 1003. Rule of construction. Sec. 1004. Identification, reallocation, and auction of Federal spectrum. Sec. 1005. Additional uses of Spectrum Relocation Fund. Sec. 1006. Plans for auction of certain spectrum. Sec. 1007. FCC auction authority. Sec. 1008. Reports to Congress. Title XI—Revenue provisions related to tax compliance Sec. 1101. Partnership audits and adjustments. Sec. 1102. Partnership interests created by gift. Title XII—Designation of Small House Rotunda Sec. 1201. Designating small House rotunda as Freedom Foyer . I Budget enforcement 101. Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985 (a) Revised discretionary spending limits Section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(c) ) is amended by striking paragraphs (3) and (4) and inserting the following: (3) for fiscal year 2016— (A) for the revised security category, $548,091,000,000 in new budget authority; and (B) for the revised nonsecurity category $518,491,000,000 in new budget authority; (4) for fiscal year 2017— (A) for the revised security category, $551,068,000,000 in new budget authority; and (B) for the revised nonsecurity category, $518,531,000,000 in new budget authority; . (b) Direct spending adjustments for fiscal years 2016 and 2017 Section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a ), is amended— (1) in paragraph (5)(B), by striking paragraph (10) and inserting paragraphs (10) and (11) ; and (2) by adding at the end the following: (11) Implementing direct spending reductions for fiscal years 2016 and 2017 (A) OMB shall make the calculations necessary to implement the direct spending reductions calculated pursuant to paragraphs (3) and (4) without regard to the amendment made to section 251(c) revising the discretionary spending limits for fiscal years 2016 and 2017 by the Bipartisan Budget Act of 2015 . (B) Paragraph (5)(B) shall not be implemented for fiscal years 2016 and 2017. . (c) Extension of direct spending reductions for fiscal year 2025 Section 251A(6) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a(6) ) is amended— (1) in subparagraph (B), in the matter preceding clause (i), by striking and for fiscal year 2024 and by inserting for fiscal year 2024, and for fiscal year 2025 ; (2) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C); and (3) in subparagraph (C) (as so redesignated), by striking fiscal year 2024 and inserting fiscal year 2025 . (d) Overseas contingency operations amounts In fiscal years 2016 and 2017, the adjustments under section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(b)(2)(A) ) for Overseas Contingency Operations/Global War on Terrorism appropriations will be as follows: (1) For budget function 150— (A) for fiscal year 2016, $14,895,000,000; and (B) for fiscal year 2017, $14,895,000,000. (2) For budget function 050— (A) for fiscal year 2016, $58,798,000,000; and (B) for fiscal year 2017, $58,798,000,000. This subsection shall not affect the applicability of section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985. 102. Authority for fiscal year 2017 budget resolution in the Senate (a) Fiscal year 2017 For the purpose of enforcing the Congressional Budget Act of 1974, after April 15, 2016, and enforcing budgetary points of order in prior concurrent resolutions on the budget, the allocations, aggregates, and levels provided for in subsection (b) shall apply in the Senate in the same manner as for a concurrent resolution on the budget for fiscal year 2017 with appropriate budgetary levels for fiscal years 2018 through 2026. (b) Committee allocations, aggregates, and levels After April 15, 2016, but not later than May 15, 2016, the Chairman of the Committee on the Budget of the Senate shall file— (1) for the Committee on Appropriations, committee allocations for fiscal year 2017 consistent with discretionary spending limits set forth in section 251(c)(4) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended by this Act, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974; (2) for all committees other than the Committee on Appropriations, committee allocations for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974; (3) aggregate spending levels for fiscal year 2017 in accordance with the allocations established under paragraphs (1) and (2), for the purpose of enforcing section 311 of the Congressional Budget Act of 1974; (4) aggregate revenue levels for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 311 of the Congressional Budget Act of 1974; and (5) levels of Social Security revenues and outlays for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing sections 302 and 311 of the Congressional Budget Act of 1974. (c) Additional matter The filing referred to in subsection (b) may also include for fiscal year 2017 the matter contained in subtitles A and B of title IV of S. Con. Res. 11 (114th Congress) updated by 1 fiscal year. (d) Expiration This section shall expire if a concurrent resolution on the budget for fiscal year 2017 is agreed to by the Senate and the House of Representatives pursuant to section 301 of the Congressional Budget Act of 1974. II Agriculture 201. Standard Reinsurance Agreement Section 508(k)(8) of the Federal Crop Insurance Act ( 7 U.S.C. 1508(k)(8) ) is amended— (1) in subparagraph (A), in the matter preceding clause (i), by striking may renegotiate and all that follows through the end of clause (ii) and inserting the following: “shall renegotiate the financial terms and conditions of each Standard Reinsurance Agreement— (i) not later than December 31, 2016; and (ii) not less than once during each period of 5 reinsurance years thereafter. ; and (2) by striking subparagraph (E) and inserting the following: (E) Cap on overall rate of return Notwithstanding subparagraph (F), the Board shall ensure that the Standard Reinsurance Agreement renegotiated under subparagraph (A)(i) establishes a target rate of return for the approved insurance providers, taken as a whole, that does not exceed 8.9 percent of retained premium for each of the 2017 through 2026 reinsurance years. . III Commerce 301. Debt collection improvements (a) In general Section 227(b) of the Communications Act of 1934 ( 47 U.S.C. 227(b) ) is amended— (1) in paragraph (1)— (A) in subparagraph (A)(iii), by inserting , unless such call is made solely to collect a debt owed to or guaranteed by the United States after charged for the call ; and (B) in subparagraph (B), by inserting , is made solely pursuant to the collection of a debt owed to or guaranteed by the United States, after purposes ; and (2) in paragraph (2)— (A) in subparagraph (F), by striking and at the end; (B) in subparagraph (G), by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (H) may restrict or limit the number and duration of calls made to a telephone number assigned to a cellular telephone service to collect a debt owed to or guaranteed by the United States. . (b) Deadline for regulations Not later than 9 months after the date of enactment of this Act, the Federal Communications Commission, in consultation with the Department of the Treasury, shall prescribe regulations to implement the amendments made by this section. IV Strategic Petroleum Reserve 401. Strategic Petroleum Reserve test drawdown and sale notification and definition change (a) Notice to Congress Section 161(g) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(g) ) is amended by striking paragraph (8) and inserting the following: (8) Notice to Congress (A) Prior notice Not less than 14 days before the date on which a test is carried out under this subsection, the Secretary shall notify both Houses of Congress of the test. (B) Emergency The prior notice requirement in subparagraph (A) shall not apply if the Secretary determines that an emergency exists which requires a test to be carried out, in which case the Secretary shall notify both Houses of Congress of the test as soon as possible. (C) Detailed description (i) In general Not later than 180 days after the date on which a test is completed under this subsection, the Secretary shall submit to both Houses of Congress a detailed description of the test. (ii) Report A detailed description submitted under clause (i) may be included as part of a report made to the President and Congress under section 165. . (b) Definition change Section 3(8)(C)(iii) of the Energy Policy and Conservation Act ( 42 U.S.C. 6202(8)(C)(iii) ) is amended by striking sabotage or an act of God and inserting sabotage, an act of terrorism, or an act of God . 402. Strategic Petroleum Reserve mission readiness optimization Not later than 180 days after the date of enactment of this Act, the Secretary shall— (1) complete a long-range strategic review of the Strategic Petroleum Reserve; and (2) develop and submit to Congress a proposed action plan, including a proposed implementation schedule, that— (A) specifies near- and long-term roles of the Strategic Petroleum Reserve relative to the energy and economic security goals and objectives of the United States; (B) describes whether existing legal authorities that govern the policies, configuration, and capabilities of the Strategic Petroleum Reserve are adequate to ensure that the Strategic Petroleum Reserve can meet the current and future energy and economic security goals and objectives of the United States; (C) identifies the configuration and performance capabilities of the Strategic Petroleum Reserve and recommends an action plan to achieve the optimal— (i) capacity, location, and composition of petroleum products in the Strategic Petroleum Reserve; and (ii) storage and distributional capabilities; and (D) estimates the resources required to attain and maintain the long-term sustainability and operational effectiveness of the Strategic Petroleum Reserve. 403. Strategic Petroleum Reserve drawdown and sale (a) Drawdown and sale Notwithstanding section 161 of the Energy Policy and Conservation Act ( 42 U.S.C. 6241 ), except as provided in subsection (b), the Secretary of Energy shall draw down and sell— (1) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2018; (2) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2019; (3) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2020; (4) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2021; (5) 8,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2022; (6) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2023; (7) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2024; and (8) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2025. (b) Emergency protection The Secretary shall not draw down and sell crude oil under this section in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(h) ) in the full amount authorized by that subsection. (c) Proceeds Proceeds from a sale under this section shall be deposited into the general fund of the Treasury during the fiscal year in which the sale occurs. 404. Energy Security and Infrastructure Modernization Fund (a) Establishment There is hereby established in the Treasury of the United States a fund to be known as the Energy Security and Infrastructure Modernization Fund (referred to in this section as the Fund ), consisting of— (1) collections deposited in the Fund under subsection (c); and (2) amounts otherwise appropriated to the Fund. (b) Purpose The purpose of the Fund is to provide for the construction, maintenance, repair, and replacement of Strategic Petroleum Reserve facilities. (c) Collection and deposit of sale proceeds in fund (1) Drawdown and sale Notwithstanding section 161 of the Energy Policy and Conservation Act ( 42 U.S.C. 6241 ), to the extent provided in advance in appropriation Acts, the Secretary of Energy shall draw down and sell crude oil from the Strategic Petroleum Reserve in amounts as authorized under subsection (e), except as provided in paragraph (2). Amounts received for a sale under this paragraph shall be deposited into the Fund during the fiscal year in which the sale occurs. Such amounts shall remain available in the Fund without fiscal year limitation. (2) Emergency protection The Secretary shall not draw down and sell crude oil under this subsection in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(h) ) in the full amount authorized by that subsection. (d) Authorized uses of fund (1) In general Amounts in the Fund may be used for, or may be credited as offsetting collections for amounts used for, carrying out the program described in paragraph (2)(B), to the extent provided in advance in appropriation Acts. (2) Program to modernize the Strategic Petroleum Reserve (A) Findings Congress finds the following: (i) The Strategic Petroleum Reserve is one of the Nation’s most valuable energy security assets. (ii) The age and condition of the Strategic Petroleum Reserve have diminished its value as a Federal energy security asset. (iii) Global oil markets and the location and amount of United States oil production and refining capacity have dramatically changed in the 40 years since the establishment of the Strategic Petroleum Reserve. (iv) Maximizing the energy security value of the Strategic Petroleum Reserve requires a modernized infrastructure that meets the drawdown and distribution needs of changed domestic and international oil and refining market conditions. (B) Program The Secretary of Energy shall establish a Strategic Petroleum Reserve modernization program to protect the United States economy from the impacts of emergency product supply disruptions. The program may include— (i) operational improvements to extend the useful life of surface and subsurface infrastructure; (ii) maintenance of cavern storage integrity; and (iii) addition of infrastructure and facilities to optimize the drawdown and incremental distribution capacity of the Strategic Petroleum Reserve. (e) Authorization of appropriations There are authorized to be appropriated (and drawdowns and sales under subsection (c) in an equal amount are authorized) for carrying out subsection (d)(2)(B), $2,000,000,000 for the period encompassing fiscal years 2017 through 2020. (f) Transmission of department budget requests The Secretary of Energy shall prepare and submit in the Department’s annual budget request to Congress— (1) an itemization of the amounts of funds necessary to carry out subsection (d); and (2) a designation of any activities thereunder for which a multiyear budget authority would be appropriate. (g) Sunset The authority of the Secretary to draw down and sell crude oil from the Strategic Petroleum Reserve under this section shall expire at the end of fiscal year 2020. V Pensions 501. Single employer plan annual premium rates (a) Flat-Rate premium (1) In general Section 4006(a)(3)(A)(i) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(A)(i) ) is amended by striking and at the end of subclause (IV), by striking the period at the end of subclause (V) and inserting a semicolon, and by inserting after subclause (V) the following: (VI) for plan years beginning after December 31, 2016, and before January 1, 2018, $69; (VII) for plan years beginning after December 31, 2017, and before January 1, 2019, $74; and (VIII) for plan years beginning after December 31, 2018, $80. . (2) Premium rates after 2019 Section 4006(a)(3)(G) of such Act ( 29 U.S.C. 1306(a)(3)(G) ) is amended— (A) in the matter preceding clause (i), by striking 2016 and inserting 2019 ; and (B) in clause (i)(II) by striking 2014 and inserting 2017 . (b) Variable-Rate premium increases (1) In general Section 4006(a)(8)(C) of such Act ( 29 U.S.C. 1306(a)(8)(C) ) is amended— (A) in the subparagraph heading, by striking increase in 2014 and 2015 and inserting increases ; (B) in clause (ii), by striking and at the end; (C) in clause (iii), by striking the period at the end and inserting a semicolon; and (D) by adding at the end the following: (iv) in the case of plan years beginning in calendar year 2017, by $3; (v) in the case of plan years beginning in calendar year 2018, by $4; and (vi) in the case of plan years beginning in calendar year 2019, by $4. . (2) Conforming amendments Section 4006(a)(8) of such Act ( 29 U.S.C. 1306(a)(8) ) is amended— (A) in subparagraph (A)— (i) in clause (iii), by striking and at the end; (ii) in clause (iv), by striking the period at the end and inserting a semicolon; and (iii) by adding at the end the following: (v) for plan years beginning after calendar year 2017, the amount in effect for plan years beginning in 2017 (determined after application of subparagraph (C)); (vi) for plan years beginning after calendar year 2018, the amount in effect for plan years beginning in 2018 (determined after application of subparagraph (C)); and (vii) for plan years beginning after calendar year 2019, the amount in effect for plan years beginning in 2019 (determined after application of subparagraph (C)). ; and (B) in subparagraph (D)— (i) in clause (iii), by striking and at the end; (ii) in clause (iv), by striking the period at the end and inserting a semicolon; and (iii) by adding at the end the following: (v) 2015, in the case of plan years beginning after calendar year 2017; (vi) 2016, in the case of plan years beginning after calendar year 2018; and (vii) 2017, in the case of plan years beginning after calendar year 2019. . (3) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2016. 502. Pension Payment Acceleration Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307(a) ) and section 4007.11 of title 29, Code of Federal Regulations, for plan years commencing after December 31, 2024, and before January 1, 2026, the premium due date for such plan years shall be the fifteenth day of the ninth calendar month that begins on or after the first day of the premium payment year. 503. Mortality tables (a) Credibility For purposes of subclause (I) of section 430(h)(3)(C)(iii) of the Internal Revenue Code of 1986 and subclause (I) of section 303(h)(3)(C)(iii) of the Employee Retirement Income Security Act of 1974, the determination of whether plans have credible information shall be made in accordance with established actuarial credibility theory, which— (1) is materially different from rules under such section of such Code, including Revenue Procedure 2007–37, that are in effect on the date of the enactment of this Act; and (2) permits the use of tables that reflect adjustments to the tables described in subparagraphs (A) and (B) of section 430(h)(3) of such Code, and subparagraphs (A) and (B) of section 303(h)(3) of such Act, if such adjustments are based on the experience described in subclause (II) of section 430(h)(3)(C)(iii) of such Code and in subclause (II) of section 303(h)(3)(C)(iii) of such Act. (b) Effective date This section shall apply to plan years beginning after December 31, 2015. 504. Extension of current funding stabilization percentages to 2018, 2019, and 2020 (a) Funding stabilization under the Internal Revenue Code of 1986 The table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . (b) Funding stabilization under Employee Retirement Income Security Act of 1974 (1) In general The table in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1083(h)(2)(C)(iv) ) is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . (2) Conforming amendments (A) In general Section 101(f)(2)(D) of such Act ( 29 U.S.C. 1021(f)(2)(D) ) is amended— (i) in clause (i) by striking and the Highway and Transportation Funding Act of 2014 both places it appears and inserting , the Highway and Transportation Funding Act of 2014 , and the Bipartisan Budget Act of 2015 ; and (ii) in clause (ii) by striking 2020 and inserting 2023 . (B) Statements The Secretary of Labor shall modify the statements required under subclauses (I) and (II) of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. (c) Effective date The amendments made by this section shall apply with respect to plan years beginning after December 31, 2015. VI Health Care 601. Maintaining 2016 Medicare part B premium and deductible levels consistent with actuarially fair rates (a) 2016 premium and deductible and repayment through future premiums Section 1839(a) of the Social Security Act ( 42 U.S.C. 1395r(a) ) is amended— (1) in the second sentence of paragraph (1), by striking Such and inserting Subject to paragraphs (5) and (6), such ; and (2) by adding at the end the following: (5) (A) In applying this part (including subsection (i) and section 1833(b)), the monthly actuarial rate for enrollees age 65 and over for 2016 shall be determined as if subsection (f) did not apply. (B) Subsection (f) shall continue to be applied to paragraph (6)(A) (during a repayment month, as described in paragraph (6)(B)) and without regard to the application of subparagraph (A). (6) (A) With respect to a repayment month (as described in subparagraph (B)), the monthly premium otherwise established under paragraph (3) shall be increased by, subject to subparagraph (D), $3. (B) For purposes of this paragraph, a repayment month is a month during a year, beginning with 2016, for which a balance due amount is computed under subparagraph (C) as greater than zero. (C) For purposes of this paragraph, the balance due amount computed under this subparagraph, with respect to a month, is the amount estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services to be equal to— (i) the amount transferred under section 1844(d)(1); plus (ii) the amount that is equal to the aggregate reduction, for all individuals enrolled under this part, in the income related monthly adjustment amount as a result of the application of paragraph (5); minus (iii) the amounts payable under this part as a result of the application of this paragraph for preceding months. (D) If the balance due amount computed under subparagraph (C), without regard to this subparagraph, for December of a year would be less than zero, the Chief Actuary of the Centers for Medicare & Medicaid Services shall estimate, and the Secretary shall apply, a reduction to the dollar amount increase applied under subparagraph (A) for each month during such year in a manner such that the balance due amount for January of the subsequent year is equal to zero. . (b) Transitional government contribution Section 1844 of the Social Security Act ( 42 U.S.C. 1395w ) is amended— (1) in subsection (a), by adding at the end the following: In applying paragraph (1), the amounts transferred under subsection (d)(1) with respect to enrollees described in subparagraphs (A) and (B) of such subsection shall be treated as premiums payable and deposited in the Trust Fund under subparagraphs (A) and (B), respectively, of paragraph (1). ; and (2) by adding at the end the following: (d) (1) For 2016, there shall be transferred from the General Fund to the Trust Fund an amount, as estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services, equal to the reduction in aggregate premiums payable under this part for a month in such year (excluding any changes in amounts collected under section 1839(i)) that is attributable to the application of section 1839(a)(5)(A) with respect to— (A) enrollees age 65 and over; and (B) enrollees under age 65. Such amounts shall be transferred from time to time as appropriate. (2) Premium increases affected under section 1839(a)(6) shall not be taken into account in applying subsection (a). (3) There shall be transferred from the Trust Fund to the General Fund of the Treasury amounts equivalent to the additional premiums payable as a result of the application of section 1839(a)(6), excluding the aggregate payments attributable to the application of section 1839(i)(3)(A)(ii)(II). . (c) Conforming application of high income adjustments to increased monthly premium in same manner as for regular Medicare premiums Section 1839(i)(3)(A)(ii) of the Social Security Act ( 42 U.S.C. 1395r(i)(3)(A)(ii) ) is amended— (1) by striking amount.— 200 percent and inserting the following: amount.— (I) 200 percent ; and (2) by striking the period at the end and inserting ; plus ; and (3) by adding at the end the following new subclause: (II) 4 times the amount of the increase in the monthly premium under subsection (a)(6) for a month in the year. . (d) Conditional application to 2017 if no Social Security COLA for 2017 If there is no increase in the monthly insurance benefits payable under title II with respect to December 2016 pursuant to section 215(i), then the amendments made by this section shall be applied as if— (1) the reference to 2016 in paragraph (5)(A) of section 1839(a) of the Social Security Act ( 42 U.S.C. 1395r(a) ), as added by subsection (a)(2), was a reference to 2016 and 2017 ; (2) the reference to a month during a year, beginning with 2016 in paragraph (6)(B) of section 1839 of such Act ( 42 U.S.C. 1395r(a) ), as added by subsection (a)(2), was a reference to a month in a year, beginning with 2016 and beginning with 2017, respectively ; and (3) the reference to 2016 in subsection (d)(1) of section 1844 of such Act ( 42 U.S.C. 1395w ), as added by subsection (b)(2), was a reference to each of 2016 and 2017 . Any increase in premiums effected under this subsection shall be in addition to the increase effected by the amendments made by subsection (a). (e) Construction regarding no authority to initiate application to years after 2017 Nothing in subsection (d) or the amendments made by this section shall be construed as authorizing the Secretary of Health and Human Services to initiate application of such subsection or amendments for a year after 2017. 602. Applying the Medicaid additional rebate requirement to generic drugs (a) In general Section 1927(c)(3) of the Social Security Act ( 42 U.S.C. 1396r–8(c)(3) ) is amended— (1) in subparagraph (A), by striking The amount and inserting Except as provided in subparagraph (C), the amount ; and (2) by adding at the end the following new subparagraph: (C) Additional rebate (i) In general The amount of the rebate specified in this paragraph for a rebate period, with respect to each dosage form and strength of a covered outpatient drug other than a single source drug or an innovator multiple source drug of a manufacturer, shall be increased in the manner that the rebate for a dosage form and strength of a single source drug or an innovator multiple source drug is increased under subparagraphs (A) and (D) of paragraph (2), except as provided in clause (ii). (ii) Special rules for application of provision In applying subparagraphs (A) and (D) of paragraph (2) under clause (i)— (I) the reference in subparagraph (A)(i) of such paragraph to 1990 shall be deemed a reference to 2014 ; (II) subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to the calendar quarter beginning July 1, 1990 shall be deemed a reference to the calendar quarter beginning July 1, 2014 ; and (III) subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to September 1990 shall be deemed a reference to September 2014 ; (IV) the references in subparagraph (D) of such paragraph to paragraph (1)(A)(ii) , this paragraph , and December 31, 2009 shall be deemed references to subparagraph (A) , this subparagraph , and December 31, 2014 , respectively; and (V) any reference in such paragraph to a single source drug or an innovator multiple source drug shall be deemed to be a reference to a drug to which clause (i) applies. (iii) Special rule for certain noninnovator multiple source drugs In applying paragraph (2)(A)(ii)(II) under clause (i) with respect to a covered outpatient drug that is first marketed as a drug other than a single source drug or an innovator multiple source drug after April 1, 2013, such paragraph shall be applied— (I) by substituting the applicable quarter for the calendar quarter beginning July 1, 1990 ; and (II) by substituting the last month in such applicable quarter for September 1990 . (iv) Applicable quarter defined In this subsection, the term applicable quarter means, with respect to a drug described in clause (iii), the fifth full calendar quarter after which the drug is marketed as a drug other than a single source drug or an innovator multiple source drug. . (b) Effective date The amendments made by subsection (a) shall apply to rebate periods beginning after the date that is one year after the date of the enactment of this Act. 603. Treatment of off-campus outpatient departments of a provider Section 1833(t) of the Social Security Act ( 42 U.S.C. 1395l(t) ) is amended— (1) in paragraph (1)(B)— (A) in clause (iii), by striking but at the end; (B) in clause (iv), by striking the period at the end and inserting ; and ; and (C) by adding at the end the following new clause: (v) does not include applicable items and services (as defined in subparagraph (A) of paragraph (21)) that are furnished on or after January 1, 2017, by an off-campus outpatient department of a provider (as defined in subparagraph (B) of such paragraph). ; and (2) by adding at the end the following new paragraph: (21) Services furnished by an off-campus outpatient department of a provider (A) Applicable items and services For purposes of paragraph (1)(B)(v) and this paragraph, the term applicable items and services means items and services other than items and services furnished by a dedicated emergency department (as defined in section 489.24(b) of title 42 of the Code of Federal Regulations). (B) Off-campus outpatient department of a provider (i) In general For purposes of paragraph (1)(B)(v) and this paragraph, subject to clause (ii), the term off-campus outpatient department of a provider means a department of a provider (as defined in section 413.65(a)(2) of title 42 of the Code of Federal Regulations, as in effect as of the date of the enactment of this paragraph) that is not located— (I) on the campus (as defined in such section 413.65(a)(2)) of such provider; or (II) within the distance (described in such definition of campus) from a remote location of a hospital facility (as defined in such section 413.65(a)(2)). (ii) Exception For purposes of paragraph (1)(B)(v) and this paragraph, the term off-campus outpatient department of a provider shall not include a department of a provider (as so defined) that was billing under this subsection with respect to covered OPD services furnished prior to the date of the enactment of this paragraph. (C) Availability of payment under other payment systems Payments for applicable items and services furnished by an off-campus outpatient department of a provider that are described in paragraph (1)(B)(v) shall be made under the applicable payment system under this part (other than under this subsection) if the requirements for such payment are otherwise met. (D) Information needed for implementation Each hospital shall provide to the Secretary such information as the Secretary determines appropriate to implement this paragraph and paragraph (1)(B)(v) (which may include reporting of information on a hospital claim using a code or modifier and reporting information about off-campus outpatient departments of a provider on the enrollment form described in section 1866(j)). (E) Limitations There shall be no administrative or judicial review under section 1869, section 1878, or otherwise of the following: (i) The determination of the applicable items and services under subparagraph (A) and applicable payment systems under subparagraph (C). (ii) The determination of whether a department of a provider meets the term described in subparagraph (B). (iii) Any information that hospitals are required to report pursuant to subparagraph (D). . 604. Repeal of automatic enrollment requirement The Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq. ) is amended by repealing section 18A (as added by section 1511 of the Patient Protection and Affordable Care Act ( Public Law 111–148 )). VII Judiciary 701. Civil monetary penalty inflation adjustments (a) Short title This section may be cited as the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 . (b) Amendments The Federal Civil Penalties Inflation Adjustment Act of 1990 ( 28 U.S.C. 2461 note) is amended— (1) in section 4— (A) by striking the matter preceding paragraph (1) and inserting the following: (a) In general Not later than July 1, 2016, and not later than January 15 of every year thereafter, and subject to subsections (c) and (d), the head of each agency shall— ; (B) in paragraph (1)— (i) by striking by regulation adjust and inserting in accordance with subsection (b), adjust ; and (ii) by striking , the Tariff Act of 1930, the Occupational Safety and Health Act of 1970, or the Social Security Act and inserting or the Tariff Act of 1930 ; (C) in paragraph (2), by striking such regulation and inserting such adjustment ; and (D) by adding at the end the following: (b) Procedures for adjustments (1) Catch up adjustment For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 — (A) the head of an agency shall adjust civil monetary penalties through an interim final rulemaking; and (B) the adjustment shall take effect not later than August 1, 2016. (2) Subsequent adjustments For the second adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , and each adjustment thereafter, the head of an agency shall adjust civil monetary penalties and shall make the adjustment notwithstanding section 553 of title 5, United States Code. (c) Exception For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , the head of an agency may adjust the amount of a civil monetary penalty by less than the otherwise required amount if— (1) the head of the agency, after publishing a notice of proposed rulemaking and providing an opportunity for comment, determines in a final rule that— (A) increasing the civil monetary penalty by the otherwise required amount will have a negative economic impact; or (B) the social costs of increasing the civil monetary penalty by the otherwise required amount outweigh the benefits; and (2) the Director of the Office of Management and Budget concurs with the determination of the head of the agency under paragraph (1). (d) Other adjustments made If a civil monetary penalty subject to a cost-of-living adjustment under this Act is, during the 12 months preceding a required cost-of-living adjustment, increased by an amount greater than the amount of the adjustment required under subsection (a), the head of the agency is not required to make the cost-of-living adjustment for that civil monetary penalty in that year. ; (2) in section 5— (A) in subsection (a), by striking to the nearest— and all that follows through the end of subsection (a) and inserting to the nearest multiple of $1. ; and (B) by amending subsection (b) to read as follows: (b) Definition (1) In general Except as provided in paragraph (2), for purposes of subsection (a), the term cost-of-living adjustment means the percentage (if any) for each civil monetary penalty by which— (A) the Consumer Price Index for the month of October preceding the date of the adjustment, exceeds (B) the Consumer Price Index for the month of October 1 year before the month of October referred to in subparagraph (A). (2) Initial adjustment (A) In general Subject to subparagraph (C), for the first inflation adjustment under section 4 made by an agency after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , the term cost-of-living adjustment means the percentage (if any) for each civil monetary penalty by which the Consumer Price Index for the month of October, 2015 exceeds the Consumer Price Index for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this Act. (B) Application of adjustment The cost-of-living adjustment described in subparagraph (A) shall be applied to the amount of the civil monetary penalty as it was most recently established or adjusted under a provision of law other than this Act. (C) Maximum adjustment The amount of the increase in a civil monetary penalty under subparagraph (A) shall not exceed 150 percent of the amount of that civil monetary penalty on the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 . ; (3) in section 6, by striking violations which occur and inserting civil monetary penalties, including those whose associated violation predated such increase, which are assessed ; and (4) by adding at the end the following: 7. Implementation and oversight enhancements (a) OMB guidance Not later than February 29, 2016, not later than December 15, 2016, and December 15 of every year thereafter, the Director of the Office of Management and Budget shall issue guidance to agencies on implementing the inflation adjustments required under this Act. (b) Agency Financial Reports The head of each agency shall include in the Agency Financial Report submitted under OMB Circular A–136, or any successor thereto, information about the civil monetary penalties within the jurisdiction of the agency, including the adjustment of the civil monetary penalties by the head of the agency under this Act. (c) GAO review The Comptroller General of the United States shall annually submit to Congress a report assessing the compliance of agencies with the inflation adjustments required under this Act, which may be included as part of another report submitted to Congress. . (c) Repeal Section 31001(s) of the Debt Collection Improvement Act of 1996 ( 28 U.S.C. 2461 note) is amended by striking paragraph (2). 702. Crime Victims Fund There is hereby rescinded and permanently canceled $1,500,000,000 of the funds deposited or available in the Crime Victims Fund created by section 1402 of the Victims of Crime Act of 1984 ( 42 U.S.C. 10601 ). 703. Assets Forfeiture Fund Of the amounts deposited in the Department of Justice Assets Forfeiture Fund, $746,000,000 are hereby rescinded and permanently cancelled. VIII Social Security 801. Short title This title may be cited as the Social Security Benefit Protection and Opportunity Enhancement Act of 2015 . A Ensuring Correct Payments and Reducing Fraud 811. Expansion of cooperative disability investigations units (a) In general Not later than October 1, 2022, the Commissioner of Social Security shall take any necessary actions, subject to the availability of appropriations, to ensure that cooperative disability investigations units have been established, in areas where there is cooperation with local law enforcement agencies, that would cover each of the 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa. (b) Report Not later than 90 days after the date of the enactment of this Act and annually thereafter until the earlier of 2022 or the date on which nationwide coverage is achieved, the Commissioner of Social Security shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report describing a plan to implement the nationwide coverage described in subsection (a) and outlining areas where the Social Security Administration did not receive the cooperation of local law enforcement agencies. 812. Exclusion of certain medical sources of evidence (a) In general Section 223(d)(5) of the Social Security Act ( 42 U.S.C. 423(d)(5) ) is amended by adding at the end the following: (C) (i) In making any determination with respect to whether an individual is under a disability or continues to be under a disability, the Commissioner of Social Security may not consider (except for good cause as determined by the Commissioner) any evidence furnished by— (I) any individual or entity who has been convicted of a felony under section 208 or under section 1632; (II) any individual or entity who has been excluded from participation in any Federal health care program under section 1128; or (III) any person with respect to whom a civil money penalty or assessment has been imposed under section 1129 for the submission of false evidence. (ii) To the extent and at such times as is necessary for the effective implementation of clause (i) of this subparagraph— (I) the Inspector General of the Social Security Administration shall transmit to the Commissioner information relating to persons described in subclause (I) or (III) of clause (i); (II) the Secretary of Health and Human Services shall transmit to the Commissioner information relating to persons described in subclause (II) of clause (i); and . (b) Regulations Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall issue regulations to carry out the amendment made by subsection (a). (c) Effective date The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the earlier of— (1) the effective date of the regulations issued by the Commissioner under subsection (b); or (2) one year after the date of the enactment of this Act. 813. New and stronger penalties (a) Conspiracy to commit social security fraud (1) Amendment to title II Section 208(a) of the Social Security Act ( 42 U.S.C. 408(a) ) is amended— (A) in paragraph (7)(C), by striking or at the end; (B) in paragraph (8), by adding or at the end; and (C) by inserting after paragraph (8) the following: (9) conspires to commit any offense described in any of paragraphs (1) through (4), . (2) Amendment to title VIII Section 811(a) of such Act ( 42 U.S.C. 1011(a) ) is amended— (A) in paragraph (3), by striking or at the end; (B) in paragraph (4), by striking the comma and adding ; or at the end; and (C) by inserting after paragraph (4) the following: (5) conspires to commit any offense described in any of paragraphs (1) through (3), . (3) Amendment to title XVI Section 1632(a) of such Act ( 42 U.S.C. 1383a(a) ) is amended— (A) in paragraph (3), by striking or at the end; (B) in paragraph (4), by adding or at the end; and (C) by inserting after paragraph (4) the following: (5) conspires to commit any offense described in any of paragraphs (1) through (3), . (b) Increased criminal penalties for certain individuals violating positions of trust (1) Amendment to title II Section 208(a) of the Social Security Act ( 42 U.S.C. 408(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (2) Amendment to title VIII Section 811(a) of such Act ( 42 U.S.C. 1011(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (3) Amendment to title XVI Section 1632(a) of such Act ( 42 U.S.C. 1383a(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (c) Increased civil monetary penalties for certain individuals violating positions of trust Section 1129(a)(1) of the Social Security Act ( 42 U.S.C. 1320a–8(a)(1) ) is amended, in the matter following subparagraph (C), by inserting after withholding disclosure of such fact the following: , except that in the case of such a person who receives a fee or other income for services performed in connection with any such determination (including a claimant representative, translator, or current or former employee of the Social Security Administration) or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, the amount of such penalty shall be not more than $7,500 . (d) No benefits payable to individuals for whom a civil monetary penalty is imposed for fraudulently concealing work activity Section 222(c)(5) of the Social Security Act ( 42 U.S.C. 422(c)(5) ) is amended by inserting after conviction by a Federal court the following: , or the imposition of a civil monetary penalty under section 1129, . 814. References to Social Security and Medicare in electronic communications (a) In general Section 1140(a)(1) of the Social Security Act ( 42 U.S.C. 1320b–10(a)(1) ) is amended by inserting (including any Internet or other electronic communication) after or other communication . (b) Each communication treated as separate violation Section 1140(b) of such Act ( 42 U.S.C. 1320b–10(b) ) is amended by inserting after the second sentence the following: In the case of any items referred to in subsection (a)(1) consisting of Internet or other electronic communications, each dissemination, viewing, or accessing of such a communication which contains one or more words, letters, symbols, or emblems in violation of subsection (a) shall represent a separate violation . 815. Change to cap adjustment authority Section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(b)(2)(B) ) is amended— (1) in clause (i)— (A) in the matter before subclause (I), by striking and for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act and inserting , for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, for the cost of co-operative disability investigation units, and for the cost associated with the prosecution of fraud in the programs and operations of the Social Security Administration by Special Assistant United States Attorneys ; (B) in subclause (VI), by striking $1,309,000,000 and inserting $1,546,000,000 ; (C) in subclause (VII), by striking $1,309,000,000 and inserting $1,462,000,000 ; (D) in subclause (VIII), by striking $1,309,000,000 and inserting $1,410,000,000 ; and (E) in subclause (X), by striking $1,309,000,000 and inserting $1,302,000,000 ; (2) in clause (ii)(I), by inserting , including work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity before the semicolon; and (3) in clause (ii)(III), by striking and redeterminations and inserting , redeterminations, co-operative disability investigation units, and fraud prosecutions . B Promoting Opportunity for Disability Beneficiaries 821. Temporary reauthorization of disability insurance demonstration project authority (a) Termination date Section 234(d)(2) of the Social Security Act ( 42 U.S.C. 434(d)(2) ) is amended by striking December 18, 2005 and inserting December 31, 2021, and the authority to carry out such projects shall terminate on December 31, 2022 . (b) Authority to waive compliance with benefits requirements Section 234(c) of such Act is amended by striking December 17, 2005 and inserting December 30, 2021 . 822. Modification of demonstration project authority (a) In general Section 234(a)(1) of the Social Security Act ( 42 U.S.C. 434(a)(1) ) is amended in the matter preceding subparagraph (A) by inserting to promote attachment to the labor force and after designed . (b) Congressional review period Section 234(c) of the Social Security Act ( 42 U.S.C. 434(c) ), as amended by section 821(b) of this Act, is further amended by inserting including the objectives of the experiment or demonstration project, the expected annual and total costs, and the dates on which the experiment or demonstration project is expected to start and finish, after thereof, (c) Additional requirements Section 234 of the Social Security Act ( 42 U.S.C. 434 ), as amended by subsection (b), is further amended by adding at the end the following: (e) Additional requirements In developing and carrying out any experiment or demonstration project under this section, the Commissioner may not require any individual to participate in such experiment or demonstration project and shall ensure— (1) that the voluntary participation of individuals in such experiment or demonstration project is obtained through informed written consent which satisfies the requirements for informed consent established by the Commissioner for use in such experiment or demonstration project in which human subjects are at risk; (2) that any individual’s voluntary agreement to participate in any such experiment or demonstration project may be revoked by such individual at any time; and (3) that such experiment or demonstration project is expected to yield statistically significant results. . (d) Annual reporting deadline Section 234(d)(1) of such Act is amended by striking June 9 and inserting September 30 . 823. Promoting opportunity demonstration project Section 234 of the Social Security Act ( 42 U.S.C. 434 ), as amended by section 822 of this Act, is further amended by adding at the end the following: (f) Promoting opportunity demonstration project (1) In general The Commissioner shall carry out a demonstration project under this subsection as described in paragraph (2) during a 5-year period beginning not later than January 1, 2017. (2) Benefit offset Under the demonstration project described in this paragraph, with respect to any individual participating in the project who is otherwise entitled to a benefit under section 223(a)(1) for a month— (A) any such benefit otherwise payable to the individual for such month (other than a benefit payable for any month prior to the 1st month beginning after the date on which the individual’s entitlement to such benefit is determined) shall be reduced by $1 for each $2 by which the individual’s earnings derived from services paid during such month exceeds an amount equal to the individual’s impairment-related work expenses for such month (as determined under paragraph (3)), except that such benefit may not be reduced below $0; (B) no benefit shall be payable under section 202 on the basis of the wages and self-employment income of the individual for any month for which the benefit of such individual under section 223(a)(1) is reduced to $0 pursuant to subparagraph (A); (C) entitlement to any benefit described in subparagraph (A) or (B) shall not terminate due to earnings derived from services except following the first month for which such benefit has been reduced to $0 pursuant to subparagraph (A) (and the trial work period (as defined in section 222(c)) and extended period of eligibility shall not apply to any such individual for any such month); and (D) in any case in which such an individual is entitled to hospital insurance benefits under part A of title XVIII by reason of section 226(b) and such individual’s entitlement to a benefit described in subparagraph (A) or (B) or status as a qualified railroad retirement beneficiary is terminated pursuant to subparagraph (C), such individual shall be deemed to be entitled to such benefits or to occupy such status (notwithstanding the termination of such entitlement or status) for the period of consecutive months throughout all of which the physical or mental impairment, on which such entitlement or status was based, continues, and throughout all of which such individual would have been entitled to monthly insurance benefits under title II or as a qualified railroad retirement beneficiary had such termination of entitlement or status not occurred, but not in excess of 93 such months. (3) Impairment-related work expenses (A) In general For purposes of paragraph (2)(A) and except as provided in subparagraph (C), the amount of an individual’s impairment-related work expenses for a month is deemed to be the minimum threshold amount. (B) Minimum threshold amount In this paragraph, the term minimum threshold amount means an amount, to be determined by the Commissioner, which shall not exceed the amount sufficient to demonstrate that an individual has rendered services in a month, as determined by the Commissioner under section 222(c)(4)(A). The Commissioner may test multiple minimum threshold amounts. (C) Exception for itemized impairment-related work expenses (i) In general Notwithstanding subparagraph (A), in any case in which the amount of such an individual’s itemized impairment-related work expenses (as defined in clause (ii)) for a month is greater than the minimum threshold amount, the amount of the individual’s impairment-related work expenses for the month shall be equal to the amount of the individual’s itemized impairment-related work expenses (as so defined) for the month. (ii) Definition In this subparagraph, the term itemized impairment-related work expenses means the amount excluded under section 223(d)(4)(A) from an individual’s earnings for a month in determining whether an individual is able to engage in substantial gainful activity by reason of such earnings in such month, except that such amount does not include the cost to the individual of any item or service for which the individual does not provide to the Commissioner a satisfactory itemized accounting. (D) Limitation Notwithstanding the other provisions of this paragraph, for purposes of paragraph (2)(A), the amount of an individual’s impairment-related work expenses for a month shall not exceed the amount of earnings derived from services, prescribed by the Commissioner under regulations issued pursuant to section 223(d)(4)(A), sufficient to demonstrate an individual’s ability to engage in substantial gainful activity. . 824. Use of electronic payroll data to improve program administration (a) In general Title XI of the Social Security Act ( 42 U.S.C. 1301 et seq. ) is amended by inserting after section 1183 the following: 1184. Information exchange with payroll data providers (a) In general The Commissioner of Social Security may enter into an information exchange with a payroll data provider for purposes of— (1) efficiently administering— (A) monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223; and (B) supplemental security income benefits under title XVI; and (2) preventing improper payments of such benefits without the need for verification by independent or collateral sources. (b) Notification requirements Before entering into an information exchange pursuant to subsection (a), the Commissioner shall publish in the Federal Register a notice describing the information exchange and the extent to which the information received through such exchange is— (1) relevant and necessary to— (A) accurately determine entitlement to, and the amount of, benefits described under subparagraph (A) of subsection (a)(1); (B) accurately determine eligibility for, and the amount of, benefits described in subparagraph (B) of such subsection; and (C) prevent improper payment of such benefits; and (2) sufficiently accurate, up-to-date, and complete. (c) Definitions For purposes of this section: (1) Payroll data provider The term payroll data provider means payroll providers, wage verification companies, and other commercial or non-commercial entities that collect and maintain data regarding employment and wages, without regard to whether the entity provides such data for a fee or without cost. (2) Information exchange The term information exchange means the automated comparison of a system of records maintained by the commissioner of Social Security with records maintained by a payroll data provider. . (b) Authorization to access information held by payroll data providers (1) Amendment to title II Section 225 of the Social Security Act ( 42 U.S.C. 425 ) is amended by adding at the end the following: (c) Access to information held by payroll data providers (1) The Commissioner of Social Security may require each individual who applies for or is entitled to monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223 to provide authorization by the individual for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the individual whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing entitlement to such benefits. (2) An authorization provided by an individual under this subsection shall remain effective until the earliest of— (A) the rendering of a final adverse decision on the individual’s application or entitlement to benefits under this title; (B) the termination of the individual’s entitlement to benefits under this title; or (C) the express revocation by the individual of the authorization, in a written notification to the Commissioner. (3) The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this subsection to the payroll data provider. (4) The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization. (5) If an individual who applies for or is entitled to benefits under this title refuses to provide, or revokes, any authorization under this subsection, subsection (d) shall not apply to such individual beginning with the first day of the first month in which he or she refuses or revokes such authorization. . (2) Title xvi Section 1631(e)(1)(B) of the Social Security Act ( 42 U.S.C. 1383(e)(1)(B) ) is amended by adding at the end the following: (iii) (I) The Commissioner of Social Security may require each applicant for, or recipient of, benefits under this title to provide authorization by the applicant, recipient or legal guardian (or by any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient for such benefits) for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the applicant or recipient (or any such other person) whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing eligibility or the amount of such benefits. (II) An authorization provided by an applicant, recipient or legal guardian (or any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient) under this clause shall remain effective until the earliest of— (aa) the rendering of a final adverse decision on the applicant’s application for eligibility for benefits under this title; (bb) the cessation of the recipient’s eligibility for benefits under this title; (cc) the express revocation by the applicant, or recipient (or such other person referred to in subclause (I)) of the authorization, in a written notification to the Commissioner; or (dd) the termination of the basis upon which the Commissioner considers another person’s income and resources available to the applicant or recipient. (III) The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this clause to the payroll data provider. (IV) The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization. (V) If an applicant for, or recipient of, benefits under this title (or any such other person referred to in subclause (I)) refuses to provide, or revokes, any authorization required by subclause (I), paragraph (2)(B) and paragraph (10) shall not apply to such applicant or recipient beginning with the first day of the first month in which he or she refuses or revokes such authorization. . (c) Reporting responsibilities for beneficiaries subject to information exchange with payroll data provider (1) Amendment to title II Section 225 of the Social Security ( 42 U.S.C. 425 ), as amended by subsection (b)(1), is further amended by adding at the end the following: (d) An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under subsection (c) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider. . (2) Amendment to title XVI Section 1631(e) of the Social Security Act ( 42 U.S.C. 1383(e) ) is amended— (A) in paragraph (2)— (i) by striking In the case of the failure and inserting (A) In the case of the failure ; (ii) by redesignating subparagraphs (A) through (C) as clauses (i) through (iii), respectively; and (iii) by adding at the end the following: (B) For purposes of subparagraph (A), the Commissioner of Social Security shall find that good cause exists for the failure of, or delay by, an individual in submitting a report of an event or change in circumstances relevant to eligibility for or amount of benefits under this title in any case where— (i) the individual (or another person referred to in paragraph (1)(B)(iii)(I)) has provided authorization to the Commissioner to access payroll data records related to the individual; and (ii) the event or change in circumstance is a change in the individual’s employer. ; and (B) by adding at the end the following: (10) An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under paragraph (1)(B)(iii) (or on whose behalf another person described in subclause (I) of such paragraph has provided such authorization) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider. . (d) Regulations Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall prescribe by regulation procedures for implementing the Commissioner’s access to and use of information held by payroll providers, including— (1) guidelines for establishing and maintaining information exchanges with payroll providers, pursuant to section 1184 of the Social Security Act; (2) beneficiary authorizations; (3) reduced wage reporting responsibilities for individuals who authorize the Commissioner to access information held by payroll data providers through an information exchange; and (4) procedures for notifying individuals in writing when they become subject to such reduced wage reporting requirements and when such reduced wage reporting requirements no longer apply to them. (e) Effective date The amendments made by this section shall take effect on the date that is 1 year after the date of the enactment of this Act. 825. Treatment of earnings derived from services (a) In general Section 223(d)(4) of the Social Security Act ( 42 U.S.C. 423(d)(4) ) is amended by adding at the end the following: (C) (i) Subject to clause (ii), in determining when earnings derived from services demonstrate an individual’s ability to engage in substantial gainful activity, such earnings shall be presumed to have been earned— (I) in making a determination of initial entitlement on the basis of disability, in the month in which the services were performed from which such earnings were derived; and (II) in any other case, in the month in which such earnings were paid. (ii) A presumption made under clause (i) shall not apply to a determination described in such clause if— (I) the Commissioner can reasonably establish, based on evidence readily available at the time of such determination, that the earnings were earned in a different month than when paid; or (II) in any case in which there is a determination that no benefit is payable due to earnings, after the individual is notified of the presumption made and provided with an opportunity to submit additional information along with an explanation of what additional information is needed, the individual shows to the satisfaction of the Commissioner that such earnings were earned in another month. . (b) Effective date The amendment made by subsection (a) shall take effect upon the date of the enactment of this Act, or as soon as practicable thereafter. 826. Electronic reporting of earnings (a) In general Not later than September 30, 2017, the Commissioner of Social Security shall establish and implement a system that— (1) allows an individual entitled to a monthly insurance benefit based on disability under title II of the Social Security Act (or a representative of the individual) to report to the Commissioner the individual’s earnings derived from services through electronic means, including by telephone and Internet; and (2) automatically issues a receipt to the individual (or representative) after receiving each such report. (b) Supplemental security income reporting system as model The Commissioner shall model the system established under subsection (a) on the electronic wage reporting systems for recipients of supplemental security income under title XVI of such Act. C Protecting Social Security Benefits 831. Closure of unintended loopholes (a) Presumed filing of application by individuals eligible for old-Age insurance benefits and for wife’s or husband’s insurance benefits (1) In general Section 202(r) of the Social Security Act ( 42 U.S.C. 402(r) ) is amended by striking paragraphs (1) and (2) and inserting the following: (1) If an individual is eligible for a wife’s or husband’s insurance benefit (except in the case of eligibility pursuant to clause (ii) of subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), in any month for which the individual is entitled to an old-age insurance benefit, such individual shall be deemed to have filed an application for wife’s or husband’s insurance benefits for such month. (2) If an individual is eligible (but for section 202(k)(4)) for an old-age insurance benefit in any month for which the individual is entitled to a wife’s or husband’s insurance benefit (except in the case of entitlement pursuant to clause (ii) of subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), such individual shall be deemed to have filed an application for old-age insurance benefits— (A) for such month, or (B) if such individual is also entitled to a disability insurance benefit for such month, in the first subsequent month for which such individual is not entitled to a disability insurance benefit. . (2) Conforming amendment Section 202 of the Social Security Act ( 42 U.S.C. 402 ) is amended— (A) in subsection (b)(1), by striking subparagraph (B) and inserting the following: (B) (i) has attained age 62, or (ii) in the case of a wife, has in her care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual, ; and (B) in subsection (c)(1), by striking subparagraph (B) and inserting the following: (B) (i) has attained age 62, or (ii) in the case of a husband, has in his care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual, . (3) Effective date The amendments made by this subsection shall apply with respect to individuals who attain age 62 in any calendar year after 2015. (b) Voluntary suspension of benefits (1) In general Section 202 of the Social Security Act ( 42 U.S.C. 402 ) is amended by adding at the end the following: (z) Voluntary suspension (1) (A) Except as otherwise provided in this subsection, any individual who has attained retirement age (as defined in section 216(l)) and is entitled to old-age insurance benefits may request that payment of such benefits be suspended— (i) beginning with the month following the month in which such request is received by the Commissioner, and (ii) ending with the earlier of the month following the month in which a request by the individual for a resumption of such benefits is so received or the month following the month in which the individual attains the age of 70. (2) An individual may not suspend such benefits under this subsection, and any suspension of such benefits under this subsection shall end, effective with respect to any month in which the individual becomes subject to— (A) mandatory suspension of such benefits under section 202(x); (B) termination of such benefits under section 202(n); (C) a penalty under section 1129A imposing nonpayment of such benefits; or (D) any other withholding, in whole or in part, of such benefits under any other provision of law that authorizes recovery of a debt by withholding such benefits. (3) In the case of an individual who requests that such benefits be suspended under this subsection, for any month during the period in which the suspension is in effect— (A) no retroactive benefits (as defined in subsection (j)(4)(B)(iii)) shall be payable to such individual; (B) no monthly benefit shall be payable to any other individual on the basis of such individual’s wages and self-employment income; and (C) no monthly benefit shall be payable to such individual on the basis of another individual’s wages and self-employment income. . (2) Conforming amendment Section 202(w)(2)(B)(ii) of the Social Security Act ( 42 U.S.C. 402(w)(2)(B)(ii) ) is amended by inserting under section 202(z) after request . (3) Effective date The amendments made by this subsection shall apply with respect to requests for benefit suspension submitted beginning at least 180 days after the date of the enactment of this Act. 832. Requirement for medical review (a) In general Section 221(h) of the Social Security Act ( 42 U.S.C. 421(h) ) is amended to read as follows: (h) An initial determination under subsection (a), (c), (g), or (i) shall not be made until the Commissioner of Social Security has made every reasonable effort to ensure— (1) in any case where there is evidence which indicates the existence of a mental impairment, that a qualified psychiatrist or psychologist has completed the medical portion of the case review and any applicable residual functional capacity assessment; and (2) in any case where there is evidence which indicates the existence of a physical impairment, that a qualified physician has completed the medical portion of the case review and any applicable residual functional capacity assessment. . (b) Effective date The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the date that is 1 year after the date of the enactment of this Act. 833. Reallocation of payroll tax revenue (1) Wages Section 201(b)(1) of the Social Security Act ( 42 U.S.C. 401(b)(1) ) is amended by striking and (R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and so reported and inserting (R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and before January 1, 2016, and so reported, (S) 2.37 per centum of the wages (as so defined) paid after December 31, 2015, and before January 1, 2019, and so reported, and (T) 1.80 per centum of the wages (as so defined) paid after December 31, 2018, and so reported, . (2) Self-employment income Section 201(b)(2) of such Act ( 42 U.S.C. 401(b)(2) ) is amended by striking and (R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999 and inserting (R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999, and before January 1, 2016, (S) 2.37 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2015, and before January 1, 2019, and (T) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2018 . (3) Effective date The amendments made by this section shall apply with respect to wages paid after December 31, 2015, and self-employment income for taxable years beginning after such date. 834. Access to financial information for waivers and adjustments of recovery (a) Access to financial information for old-age, survivors, and disability insurance waivers Section 204(b) of the Social Security Act ( 42 U.S.C. 404(b) ) is amended to read as follows: (b) (1) In any case in which more than the correct amount of payment has been made, there shall be no adjustment of payments to, or recovery by the United States from, any person who is without fault if such adjustment or recovery would defeat the purpose of this title or would be against equity and good conscience. (2) In making for purposes of this subsection any determination of whether any individual is without fault, the Commissioner of Social Security shall specifically take into account any physical, mental, educational, or linguistic limitation such individual may have (including any lack of facility with the English language). (3) (A) In making for purposes of this subsection any determination of whether such adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines the record is needed in connection with a determination with respect to such adjustment or recovery. (B) Notwithstanding section 1104(a)(1) of the Right to Financial Privacy Act, an authorization provided by an individual pursuant this paragraph shall remain effective until the earlier of— (i) the rendering of a final decision on whether adjustment or recovery would defeat the purpose of this title; or (ii) the express revocation by the individual of the authorization, in a written notification to the Commissioner. (C) (i) An authorization obtained by the Commissioner of Social Security pursuant this paragraph shall be considered to meet the requirements of the Right to Financial Privacy Act for purposes of section 1103(a) of such Act, and need not be furnished to the financial institution, notwithstanding section 1104(a) of such Act. (ii) The certification requirements of section 1103(b) of the Right to Financial Privacy Act shall not apply to requests by the Commissioner of Social Security pursuant to an authorization provided under this paragraph. (iii) A request by the Commissioner pursuant to an authorization provided under this paragraph is deemed to meet the requirements of section 1104(a)(3) of the Right to Financial Privacy Act and the flush language of section 1102 of such Act. (D) The Commissioner shall inform any person who provides authorization pursuant to this paragraph of the duration and scope of the authorization. (E) If an individual refuses to provide, or revokes, any authorization for the Commissioner of Social Security to obtain from any financial institution any financial record, the Commissioner may, on that basis, determine that adjustment or recovery would not defeat the purpose of this title. . (b) Access to financial information for supplemental security income waivers (1) In general Section 1631(b)(1)(B) of the Social Security Act ( 42 U.S.C. 1383(b)(1)(B) ) is amended by adding at the end the following: In making for purposes of this subparagraph a determination of whether an adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines that the record is needed in connection with a determination with respect to such adjustment or recovery, under the terms and conditions established under subsection (e)(1)(B). . (2) Conforming amendment Section 1631(e)(1)(B)(ii)(V) of such Act ( 42 U.S.C. 1383(e)(1)(B)(ii)(V) ) is amended by inserting , determine that adjustment or recovery on account of an overpayment with respect to the applicant or recipient would not defeat the purpose of this title, or both before the period at the end. (c) Effective date The amendments made by this section shall apply with respect to determinations made on or after the date that is 3 months after the date of the enactment of this section. D Relieving Administrative Burdens and Miscellaneous Provisions 841. Interagency coordination to improve program administration (a) In general Title XI of the Social Security Act ( 42 U.S.C. 1301 et seq. ) is amended by inserting after section 1127 the following: 1127A. Interagency coordination to improve program administration (a) Coordination agreement Notwithstanding any other provision of law, including section 207 of this Act, the Commissioner of Social Security (referred to in this section as ‘the Commissioner’) and the Director of the Office of Personnel Management (referred to in this section as ‘the Director’) shall enter into an agreement under which a system is established to carry out the following procedure: (1) The Director shall notify the Commissioner when any individual is determined to be entitled to a monthly disability annuity payment pursuant to subchapter V of chapter 84 of subpart G of part III of title 5, United States Code, and shall certify that such individual has provided the authorization described in subsection (f). (2) If the Commissioner determines that an individual described in paragraph (1) is also entitled to past-due benefits under section 223, the Commissioner shall notify the Director of such fact. (3) Not later than 30 days after receiving a notification described in paragraph (2) with respect to an individual, the Director shall provide the Commissioner with the total amount of any disability annuity overpayments made to such individual, as well as any other information (in such form and manner as the Commissioner shall require) that the Commissioner determines is necessary to carry out this section. (4) If the Director provides the Commissioner with the information described in paragraph (3) in a timely manner, the Commissioner may withhold past-due benefits under section 223 to which such individual is entitled and may pay the amount described in paragraph (3) to the Office of Personnel Management for any disability annuity overpayments made to such individual. (5) The Director shall credit any amount received under paragraph (4) with respect to an individual toward any disability annuity overpayment owed by such individual. (b) Limitations (1) Priority of other reductions Benefits shall only be withheld under this section after any other reduction applicable under this Act, including sections 206(a)(4), 224, and 1127(a). (2) Timely notification required The Commissioner may not withhold benefits under this section if the Director does not provide the notice described in subsection (a)(3) within the time period described in such subsection. (c) Delayed payment of past-Due benefits If the Commissioner is required to make a notification described in subsection (a)(2) with respect to an individual, the Commissioner shall not make any payment of past-due benefits under section 223 to such individual until after the period described in subsection (a)(3). (d) Review Notwithstanding section 205 or any other provision of law, any determination regarding the withholding of past-due benefits under this section shall only be subject to adjudication and review by the Director under section 8461 of title 5, United States Code. (e) Disability annuity overpayment defined For purposes of this section, the term disability annuity overpayment means the amount of the reduction under section 8452(a)(2) of title 5, United States Code, applicable to a monthly annuity payment made to an individual pursuant to subchapter V of chapter 84 of subpart G of part III of such title due to the individual’s concurrent entitlement to a disability insurance benefit under section 223 during such month. (f) Authorization to withhold benefits The authorization described in this subsection, with respect to an individual, is written authorization provided by the individual to the Director which authorizes the Commissioner to withhold past-due benefits under section 223 to which such individual is entitled in order to pay the amount withheld to the Office of Personnel Management for any disability overpayments made to such individual. (g) Expenses The Director shall pay to the Social Security Administration an amount equal to the amount estimated by the Commissioner as the total cost incurred by the Social Security Administration in carrying out this section for each calendar quarter. . (b) Effective date The amendment made by this section shall apply to past-due disability insurance benefits payable on or after the date that is 1 year after the date of the enactment of this section. 842. Elimination of quinquennial determinations relating to wage credits for military service prior to 1957 Section 217(g)(2) of the Social Security Act ( 42 U.S.C. 417(g)(2) ) is amended— (1) by inserting through 2010 after each fifth year thereafter ; and (2) by inserting after the first sentence the following: The Secretary of Health and Human Services shall revise the amount determined under paragraph (1) with respect to the Federal Hospital Insurance Trust Fund under title XVIII in 2015 and each fifth year thereafter through such date, and using such data, as the Secretary determines appropriate on the basis of the amount of benefits and administrative expenses actually paid from such Trust Fund under title XVIII and the relevant actuarial assumptions set forth in the report of the Board of Trustees of such Trust Fund for such year under section 1817(b). . 843. Certification of benefits payable to a divorced spouse of a railroad worker to the Railroad Retirement Board Section 205(i) of the Social Security Act ( 42 U.S.C. 405(i) ) is amended by inserting or divorced wife or divorced husband after the wife or husband . 844. Technical amendments to eliminate obsolete provisions (a) Elimination of reference in section 226 to a repealed provision Section 226 of the Social Security Act ( 42 U.S.C. 426 ) is amended— (1) by striking subsection (i); and (2) by redesignating subsection (j) as subsection (i). (b) Elimination of reference in section 226A to a repealed provision Section 226A of such Act ( 42 U.S.C. 426–1 ) is amended by striking the second subsection (c). 845. Reporting requirements to Congress (a) Report on fraud and improper payment prevention activities Section 704(b) of the Social Security Act ( 42 U.S.C. 904(b) ) is amended by adding at the end the following: (3) For each fiscal year beginning with 2016 and ending with 2021, the Commissioner shall include in the annual budget prepared pursuant to subparagraph (A) a report describing the purposes for which amounts made available for purposes described in section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 for the fiscal year were expended by the Social Security Administration and the purposes for which the Commissioner plans for the Administration to expend such funds in the succeeding fiscal year, including— (A) the total such amount expended; (B) the amount expended on co-operative disability investigation units; (C) the number of cases of fraud prevented by co-operative disability investigation units and the amount expended on such cases (as reported to the Commissioner by the Inspector General of the Social Security Administration); (D) the number of felony cases prosecuted under section 208 (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases; (E) the amount of such felony cases successfully prosecuted (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases; (F) the amount expended on and the number of completed— (i) continuing disability reviews conducted by mail; (ii) redeterminations conducted by mail; (iii) medical continuing disability reviews conducted pursuant to section 221(i); (iv) medical continuing disability reviews conducted pursuant to 1614(a)(3)(H); (v) redeterminations conducted pursuant to section 1611(c); and (vi) work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity; (G) the number of cases of fraud identified for which benefits were terminated as a result of medical continuing disability reviews (as reported to the Commissioner by the Inspector General), work-related continuing disability reviews, and redeterminations, and the amount of resulting savings for each such type of review or redetermination; and (H) the number of work-related continuing disability reviews in which a beneficiary improperly reported earnings derived from services for more than 3 consecutive months, and the amount of resulting savings. . (b) Report on work-Related continuing disability reviews The Commissioner of Social Security shall annually submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the number of work-related continuing disability reviews conducted each year to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity. Such report shall include— (1) the number of individuals receiving benefits based on disability under title II of such Act for whom reports of earnings were received from any source by the Commissioner in the previous calendar year, reported as a total number and separately by the source of the report; (2) the number of individuals for whom such reports resulted in a determination to conduct a work-related continuing disability review, and the basis on which such determinations were made; (3) in the case of a beneficiary selected for a work-related continuing disability review on the basis of a report of earnings from any source— (A) the average number of days— (i) between the receipt of the report and the initiation of the review; (ii) between the initiation and the completion of the review; and (iii) the average amount of overpayment, if any; (B) the number of such reviews completed during such calendar year, and the number of such reviews that resulted in a suspension or termination of benefits; (C) the number of such reviews initiated in the current year that had not been completed as of the end of such calendar year; (D) the number of such reviews initiated in a prior year that had not been completed as of the end of such calendar year; (4) the total savings to the Trust Funds and the Treasury generated from benefits suspended or terminated as a result of such reviews; and (5) with respect to individuals for whom a work-related continuing disability review was completed during such calendar year— (A) the number who participated in the Ticket to Work program under section 1148 during such calendar year; (B) the number who used any program work incentives during such calendar year; and (C) the number who received vocational rehabilitation services during such calendar year with respect to which the Commissioner of Social Security reimbursed a State agency under section 222(d). (c) Report on overpayment waivers Not later than January 1 of each calendar year, the Commissioner of Social Security shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on— (1) the number and total value of overpayments recovered or scheduled to be recovered by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively, including the terms and conditions of repayment of such overpayments; and (2) the number and total value of overpayments waived by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively. 846. Expedited examination of administrative law judges (a) In general Notwithstanding any other provision of law, the Office of Personnel Management shall, upon request of the Commissioner of Social Security, expeditiously administer a sufficient number of competitive examinations, as determined by the Commissioner, for the purpose of identifying an adequate number of candidates to be appointed as Administrative Law Judges under section 3105 of title 5, United States Code. The first such examination shall take place not later than April 1, 2016 and other examinations shall take place at such time or times requested by the Commissioner, but not later than December 31, 2022. Such examinations shall proceed even if one or more individuals who took a prior examination have appealed an adverse determination and one or more of such appeals have not concluded, provided that— (1) the Commissioner of Social Security has made a determination that delaying the examination poses a significant risk that an adequate number of Administrative Law Judges will not be available to meet the need of the Social Security Administration to reduce or prevent a backlog of cases awaiting a hearing; (2) an individual whose appeal is pending is provided an option to continue their appeal or elects to take the new examination, in which case the appeal is considered vacated; and (3) an individual who decides to continue his or her appeal and who ultimately prevails in the appeal shall receive expeditious consideration for hire by the Office Personnel Management and the Commissioner of Social Security. (b) Payment of costs Notwithstanding any other provision of law, the Commissioner of Social Security shall pay the full cost associated with each examination conducted pursuant to subsection (a). IX Temporary extension of public debt limit 901. Temporary extension of public debt limit (a) In general Section 3101(b) of title 31, United States Code, shall not apply for the period beginning on the date of the enactment of this Act and ending on March 15, 2017. (b) Special rule relating to obligations issued during extension period Effective March 16, 2017, the limitation in effect under section 3101(b) of title 31, United States Code, shall be increased to the extent that— (1) the face amount of obligations issued under chapter 31 of such title and the face amount of obligations whose principal and interest are guaranteed by the United States Government (except guaranteed obligations held by the Secretary of the Treasury) outstanding on March 16, 2017, exceeds (2) the face amount of such obligations outstanding on the date of the enactment of this Act. 902. Restoring congressional authority over the national debt (a) Extension limited to necessary obligations An obligation shall not be taken into account under section 901(b)(1) unless the issuance of such obligation was necessary to fund a commitment incurred pursuant to law by the Federal Government that required payment before March 16, 2017. (b) Prohibition on creation of cash reserve during extension period The Secretary of the Treasury shall not issue obligations during the period specified in section 901(a) for the purpose of increasing the cash balance above normal operating balances in anticipation of the expiration of such period. X Spectrum Pipeline 1001. Short title This title may be cited as the Spectrum Pipeline Act of 2015 . 1002. Definitions In this title: (1) Assistant Secretary The term Assistant Secretary means the Assistant Secretary of Commerce for Communications and Information. (2) Commission The term Commission means the Federal Communications Commission. (3) Federal entity The term Federal entity has the meaning given such term in section 113(l) of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923(l) ). (4) Secretary The term Secretary means the Secretary of Commerce. 1003. Rule of construction Each range of frequencies described in this title shall be construed to be inclusive of the upper and lower frequencies in the range. 1004. Identification, reallocation, and auction of Federal spectrum (a) Identification of spectrum Not later than January 1, 2022, the Secretary shall submit to the President and to the Commission a report identifying 30 megahertz of electromagnetic spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below the frequency of 3 gigahertz (except for the spectrum between the frequencies of 1675 megahertz and 1695 megahertz) for reallocation from Federal use to non-Federal use or shared Federal and non-Federal use, or a combination thereof. (b) Clearing of spectrum The President shall— (1) not later than January 1, 2022, begin the process of withdrawing or modifying the assignment to a Federal Government station of the electromagnetic spectrum identified under subsection (a); and (2) not later than 30 days after completing the withdrawal or modification, notify the Commission that the withdrawal or modification is complete. (c) Reallocation and Auction (1) In general The Commission shall— (A) reallocate the electromagnetic spectrum identified under subsection (a) for non-Federal use or shared Federal and non-Federal use, or a combination thereof; and (B) notwithstanding paragraph (15)(A) of section 309(j) of the Communications Act of 1934 ( 47 U.S.C. 309(j) ), not later than July 1, 2024, begin a system of competitive bidding under such section to grant new initial licenses for the use of such spectrum, subject to flexible-use service rules. (2) Proceeds to cover 110 percent of federal relocation or sharing costs Nothing in paragraph (1) shall be construed to relieve the Commission from the requirements of section 309(j)(16)(B) of the Communications Act of 1934 ( 47 U.S.C. 309(j)(16)(B) ). 1005. Additional uses of Spectrum Relocation Fund (a) In general Section 118 of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 928 ) is amended— (1) by redesignating subsection (g) as subsection (i); and (2) by inserting after subsection (f) the following: (g) Additional payments for research and development and planning activities (1) Amounts available Notwithstanding subsections (c) through (e)— (A) there are appropriated from the Fund on the date of the enactment of the Spectrum Pipeline Act of 2015 , and available to the Director of OMB for use in accordance with paragraph (2), not more than $500,000,000 from amounts in the Fund on such date of enactment; and (B) there are appropriated from the Fund after such date of enactment, and available to the Director of OMB for use in accordance with such paragraph, not more than 10 percent of the amounts deposited in the Fund after such date of enactment. (2) Use of amounts (A) In general The Director of OMB may use amounts made available under paragraph (1) to make payments requested by Federal entities for research and development, engineering studies, economic analyses, activities with respect to systems, or other planning activities intended to improve the efficiency and effectiveness of the spectrum use of Federal entities in order to make available frequencies described in subparagraph (C) for reallocation for non-Federal use or shared Federal and non-Federal use, or a combination thereof, and for auction in accordance with such reallocation. (B) Systems that improve efficiency and effectiveness of Federal spectrum use For purposes of a payment under subparagraph (A) for activities with respect to systems that improve the efficiency and effectiveness of the spectrum use of Federal entities, such systems include the following: (i) Systems that have increased functionality or that increase the ability of a Federal entity to accommodate spectrum sharing with non-Federal entities. (ii) Systems that consolidate functions or services that have been provided using separate systems. (iii) Non-spectrum technology or systems. (C) Frequencies described The frequencies described in this subparagraph are, with respect to a payment under subparagraph (A), frequencies that— (i) are assigned to a Federal entity; and (ii) at the time of the activities conducted with such payment, are not identified for auction. (D) Conditions The Director of OMB may not make a payment to a Federal entity under subparagraph (A)— (i) unless— (I) the Federal entity has submitted to the Technical Panel established under section 113(h)(3) a plan describing the activities that the Federal entity will conduct with such payment; (II) the Technical Panel has approved such plan under subparagraph (E); and (III) the Director of OMB has submitted the plan approved under subparagraph (E) to the congressional committees described in subsection (d)(2)(C); and (ii) until 60 days have elapsed after submission of the plan under clause (i)(III). (E) Review by Technical Panel (i) In general Not later than 120 days after a Federal entity submits a plan under subparagraph (D)(i)(I) to the Technical Panel established under section 113(h)(3), the Technical Panel shall approve or disapprove such plan. (ii) Criteria for review In considering whether to approve or disapprove a plan under this subparagraph, the Technical Panel shall consider whether— (I) the activities that the Federal entity will conduct with the payment will— (aa) increase the probability of relocation from or sharing of Federal spectrum; (bb) facilitate an auction intended to occur not later than 8 years after the payment; and (cc) increase the net expected auction proceeds in an amount not less than the time value of the amount of the payment; and (II) the transfer will leave sufficient amounts in the Fund for the other purposes of the Fund. (h) Prioritization of payments In determining whether to make payments under subsections (f) and (g), the Director of OMB shall, to the extent practicable, prioritize payments under subsection (g). . (b) Administrative support for Technical Panel Section 113(h)(3)(C) of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923(h)(3)(C) ) is amended by striking this subsection and subsection (i) and inserting this subsection, subsection (i), and section 118(g)(2)(E) . (c) Eligible Federal entities Section 113 of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923 ) is amended— (1) in subsection (g)— (A) in paragraph (1)— (i) by striking authorized to use a band of eligible frequencies described in paragraph (2) and ; (ii) by inserting eligible after auction of ; (iii) by inserting eligible after reallocation of ; and (B) in paragraph (3)(A), by striking previously assigned to such entity or the sharing of spectrum frequencies assigned to such entity and inserting or the sharing of spectrum frequencies ; and (2) in subsection (h)(1), by striking authorized to use any such frequency . 1006. Plans for auction of certain spectrum (a) Reports to Congress In accordance with each paragraph of subsection (c), the Commission, in coordination with the Assistant Secretary, shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a report containing a proposed plan for the assignment of new licenses for non-Federal use of the spectrum identified under such paragraph, including— (1) an assessment of the operations of Federal entities that operate Federal Government stations authorized to use such spectrum; (2) an estimated timeline for the competitive bidding process; and (3) a proposed plan for balance between unlicensed and licensed use. (b) Information for assessment of Federal entity operations The Assistant Secretary, in coordination with the affected Federal entities, shall provide to the Commission the necessary information to carry out subsection (a)(1). (c) Report deadlines; identification of spectrum The Commission shall submit reports under subsection (a) as follows: (1) Not later than January 1, 2022, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under section 1004(a). (2) Not later than January 1, 2024, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under paragraph (1) or section 1004(a). 1007. FCC auction authority Section 309(j)(11) of the Communications Act of 1934 ( 47 U.S.C. 309(j)(11) ) is amended by inserting before the period at the end the following: , except that, with respect to the electromagnetic spectrum identified under section 1004(a) of the Spectrum Pipeline Act of 2015 , such authority shall expire on September 30, 2025 . 1008. Reports to Congress Not later than 3 years after the date of the enactment of this Act, the Commission shall submit to Congress— (1) a report containing an analysis of the results of the rules changes relating to the frequencies between 3550 megahertz and 3650 megahertz; and (2) a report containing an analysis of proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed, and unlicensed services under such rules and identification of at least 1 gigahertz between 6 gigahertz and 57 GHz for such use. XI Revenue provisions related to tax compliance 1101. Partnership audits and adjustments (a) Repeal of TEFRA partnership audit rules Chapter 63 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (b) Repeal of electing large partnership rules (1) In general Subchapter K of chapter 1 of such Code is amended by striking part IV (and by striking the item relating to such part in the table of parts for such subchapter). (2) Assessment rules relating to electing large partnerships Chapter 63 of such Code is amended by striking subchapter D (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (c) Partnership audit reform (1) In general Chapter 63 of such Code, as amended by the preceding provisions of this section, is amended by inserting after subchapter B the following new subchapter: C Treatment of partnerships Part I—In general Part II—Partnership adjustments Part III—Procedure Part IV—Definitions and special rules I In general Sec. 6221. Determination at partnership level. Sec. 6222. Partner’s return must be consistent with partnership return. Sec. 6223. Designation of partnership representative. 6221. Determination at partnership level (a) In general Any adjustment to items of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year (and any partner’s distributive share thereof) shall be determined, any tax attributable thereto shall be assessed and collected, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to any such item or share shall be determined, at the partnership level pursuant to this subchapter. (b) Election out for certain partnerships with 100 or fewer partners, etc (1) In general This subchapter shall not apply with respect to any partnership for any taxable year if— (A) the partnership elects the application of this subsection for such taxable year, (B) for such taxable year the partnership is required to furnish 100 or fewer statements under section 6031(b) with respect to its partners, (C) each of the partners of such partnership is an individual, a C corporation, any foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner, (D) the election— (i) is made with a timely filed return for such taxable year, and (ii) includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each partner of such partnership, and (E) the partnership notifies each such partner of such election in the manner prescribed by the Secretary. (2) Special rules relating to certain partners (A) S corporation partners In the case of a partner that is an S corporation— (i) the partnership shall only be treated as meeting the requirements of paragraph (1)(C) with respect to such partner if such partnership includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each person with respect to whom such S corporation is required to furnish a statement under section 6037(b) for the taxable year of the S corporation ending with or within the partnership taxable year for which the application of this subsection is elected, and (ii) the statements such S corporation is required to so furnish shall be treated as statements furnished by the partnership for purposes of paragraph (1)(B). (B) Foreign partners For purposes of paragraph (1)(D)(ii), the Secretary may provide for alternative identification of any foreign partners. (C) Other partners The Secretary may by regulation or other guidance prescribe rules similar to the rules of subparagraph (A) with respect to any partners not described in such subparagraph or paragraph (1)(C). 6222. Partner’s return must be consistent with partnership return (a) In general A partner shall, on the partner’s return, treat each item of income, gain, loss, deduction, or credit attributable to a partnership in a manner which is consistent with the treatment of such income, gain, loss, deduction, or credit on the partnership return. (b) Underpayment due to inconsistent treatment assessed as math error Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner’s return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence. (c) Exception for notification of inconsistent treatment (1) In general In the case of any item referred to in subsection (a), if— (A) (i) the partnership has filed a return but the partner’s treatment on the partner’s return is (or may be) inconsistent with the treatment of the item on the partnership return, or (ii) the partnership has not filed a return, and (B) the partner files with the Secretary a statement identifying the inconsistency, subsections (a) and (b) shall not apply to such item. (2) Partner receiving incorrect information A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to an item if the partner— (A) demonstrates to the satisfaction of the Secretary that the treatment of the item on the partner’s return is consistent with the treatment of the item on the statement furnished to the partner by the partnership, and (B) elects to have this paragraph apply with respect to that item. (d) Final decision on certain positions not binding on partnership Any final decision with respect to an inconsistent position identified under subsection (c) in a proceeding to which the partnership is not a party shall not be binding on the partnership. (e) Addition to tax for failure to comply with section For addition to tax in the case of a partner’s disregard of the requirements of this section, see part II of subchapter A of chapter 68. 6223. Partners bound by actions of partnership (a) Designation of partnership representative Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative. (b) Binding effect A partnership and all partners of such partnership shall be bound— (1) by actions taken under this subchapter by the partnership, and (2) by any final decision in a proceeding brought under this subchapter with respect to the partnership. II Partnership adjustments Sec. 6225. Partnership adjustment by Secretary. Sec. 6226. Alternative to payment of imputed underpayment by partnership. Sec. 6227. Administrative adjustment request by partnership. 6225. Partnership adjustment by Secretary (a) In general In the case of any adjustment by the Secretary in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof— (1) the partnership shall pay any imputed underpayment with respect to such adjustment in the adjustment year as provided in section 6232, and (2) any adjustment that does not result in an imputed underpayment shall be taken into account by the partnership in the adjustment year— (A) except as provided in subparagraph (B), as a reduction in non-separately stated income or an increase in non-separately stated loss (whichever is appropriate) under section 702(a)(8), or (B) in the case of an item of credit, as a separately stated item. (b) Determination of imputed underpayments For purposes of this subchapter— (1) In general Except as provided in subsection (c), any imputed underpayment with respect to any partnership adjustment for any reviewed year shall be determined— (A) by netting all adjustments of items of income, gain, loss, or deduction and multiplying such net amount by the highest rate of tax in effect for the reviewed year under section 1 or 11, (B) by treating any net increase or decrease in loss under subparagraph (A) as a decrease or increase, respectively, in income, and (C) by taking into account any adjustments to items of credit as an increase or decrease, as the case may be, in the amount determined under subparagraph (A). (2) Adjustments to distributive shares of partners not netted In the case of any adjustment which reallocates the distributive share of any item from one partner to another, such adjustment shall be taken into account under paragraph (1) by disregarding— (A) any decrease in any item of income or gain, and (B) any increase in any item of deduction, loss, or credit. (c) Modification of imputed underpayments (1) In general The Secretary shall establish procedures under which the imputed underpayment amount may be modified consistent with the requirements of this subsection. (2) Amended returns of partners (A) In general Such procedures shall provide that if— (i) one or more partners file returns (notwithstanding section 6511) for the taxable year of the partners which includes the end of the reviewed year of the partnership, (ii) such returns take into account all adjustments under subsection (a) properly allocable to such partners (and for any other taxable year with respect to which any tax attribute is affected by reason of such adjustments), and (iii) payment of any tax due is included with such return, then the imputed underpayment amount shall be determined without regard to the portion of the adjustments so taken into account. (B) Reallocation of distributive share In the case of any adjustment which reallocates the distributive share of any item from one partner to another, paragraph (2) shall apply only if returns are filed by all partners affected by such adjustment. (3) Tax-exempt partners Such procedures shall provide for determining the imputed underpayment without regard to the portion thereof that the partnership demonstrates is allocable to a partner that would not owe tax by reason of its status as a tax-exempt entity (as defined in section 168(h)(2)). (4) Modification of applicable highest tax rates (A) In general Such procedures shall provide for taking into account a rate of tax lower than the rate of tax described in subsection (b)(1)(A) with respect to any portion of the imputed underpayment that the partnership demonstrates is allocable to a partner which— (i) in the case of ordinary income, is a C corporation, or (ii) in the case of a capital gain or qualified dividend, is an individual. In no event shall the lower rate determined under the preceding sentence be less than the highest rate in effect with respect to the income and taxpayer described in clause (i) or clause (ii), as the case may be. For purposes of clause (ii), an S corporation shall be treated as an individual. (B) Portion of imputed underpayment to which lower rate applies (i) In general Except as provided in clause (ii), the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the partners’ distributive share of items to which the imputed underpayment relates. (ii) Rule in case of varied treatment of items among partners If the imputed underpayment is attributable to the adjustment of more than 1 item, and any partner’s distributive share of such items is not the same with respect to all such items, then the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the amount which would have been the partner’s distributive share of net gain or loss if the partnership had sold all of its assets at their fair market value as of the close of the reviewed year of the partnership. (5) Other procedures for modification of imputed underpayment The Secretary may by regulations or guidance provide for additional procedures to modify imputed underpayment amounts on the basis of such other factors as the Secretary determines are necessary or appropriate to carry out the purposes of this subsection. (6) Year and day for submission to Secretary Anything required to be submitted pursuant to paragraph (1) shall be submitted to the Secretary not later than the close of the 270-day period beginning on the date on which the notice of a proposed partnership adjustment is mailed under section 6231 unless such period is extended with the consent of the Secretary. (7) Decision of Secretary Any modification of the imputed underpayment amount under this subsection shall be made only upon approval of such modification by the Secretary. (d) Definitions For purposes of this subchapter— (1) Reviewed year The term reviewed year means the partnership taxable year to which the item being adjusted relates. (2) Adjustment year The term adjustment year means the partnership taxable year in which— (A) in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final, (B) in the case of an administrative adjustment request under section 6227, such administrative adjustment request is made, or (C) in any other case, notice of the final partnership adjustment is mailed under section 6231. 6226. Alternative to payment of imputed underpayment by partnership (a) In general If the partnership— (1) not later than 45 days after the date of the notice of final partnership adjustment, elects the application of this section with respect to an imputed underpayment, and (2) at such time and in such manner as the Secretary may provide, furnishes to each partner of the partnership for the reviewed year and to the Secretary a statement of the partner’s share of any adjustment to income, gain, loss, deduction, or credit (as determined in the notice of final partnership adjustment), section 6225 shall not apply with respect to such underpayment and each such partner shall take such adjustment into account as provided in subsection (b). The election under paragraph (1) shall be made in such manner as the Secretary may provide and, once made, shall be revocable only with the consent of the Secretary. (b) Adjustments taken into account by partner (1) Tax imposed in year of statement Each partner’s tax imposed by chapter 1 for the taxable year which includes the date the statement was furnished under subsection (a) shall be increased by the aggregate of the adjustment amounts determined under paragraph (2) for the taxable years referred to therein. (2) Adjustment amounts The adjustment amounts determined under this paragraph are— (A) in the case of the taxable year of the partner which includes the end of the reviewed year, the amount by which the tax imposed under chapter 1 would increase if the partner’s share of the adjustments described in subsection (a) were taken into account for such taxable year, plus (B) in the case of any taxable year after the taxable year referred to in subparagraph (A) and before the taxable year referred to in paragraph (1), the amount by which the tax imposed under chapter 1 would increase by reason of the adjustment to tax attributes under paragraph (3). (3) Adjustment of tax attributes Any tax attribute which would have been affected if the adjustments described in subsection (a) were taken into account for the taxable year referred to in paragraph (2)(A) shall— (A) in the case of any taxable year referred to in paragraph (2)(B), be appropriately adjusted for purposes of applying such paragraph, and (B) in the case of any subsequent taxable year, be appropriately adjusted. (c) Penalties and interest (1) Penalties Notwithstanding subsections (a) and (b), any penalties, additions to tax, or additional amount shall be determined as provided under section 6221 and the partners of the partnership for the reviewed year shall be liable for any such penalty, addition to tax, or additional amount. (2) Interest In the case of an imputed underpayment with respect to which the application of this section is elected, interest shall be determined— (A) at the partner level, (B) from the due date of the return for the taxable year to which the increase is attributable (determined by taking into account any increases attributable to a change in tax attributes for a taxable year under subsection (b)(2)), and (C) at the underpayment rate under section 6621(a)(2), determined by substituting 5 percentage points for 3 percentage points in subparagraph (B) thereof. 6227. Administrative adjustment request by partnership (a) In general A partnership may file a request for an administrative adjustment in the amount of one or more items of income, gain, loss, deduction, or credit of the partnership for any partnership taxable year. (b) Adjustment Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is made— (1) by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (6) and (7) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is made, or (2) by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof). In the case of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments. (c) Period of limitations A partnership may not file such a request more than 3 years after the later of— (1) the date on which the partnership return for such year is filed, or (2) the last day for filing the partnership return for such year (determined without regard to extensions). In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231. 1 Procedure Sec. 6231. Notice of proceedings and adjustment. Sec. 6232. Assessment, collection, and payment. Sec. 6233. Interest and penalties. Sec. 6234. Judicial review of partnership adjustment. Sec. 6235. Period of limitations on making adjustments. 6231. Notice of proceedings and adjustment (a) In general The Secretary shall mail to the partnership and the partnership representative— (1) notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any item of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year, or any partner’s distributive share thereof, (2) notice of any proposed partnership adjustment resulting from such proceeding, and (3) notice of any final partnership adjustment resulting from such proceeding. Any notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed. Such notices shall be sufficient if mailed to the last known address of the partnership representative or the partnership (even if the partnership has terminated its existence). The first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section 6227. (b) Further notices restricted If the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6234 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail another such notice to such partnership with respect to such taxable year. (c) Authority to rescind notice with partnership consent The Secretary may, with the consent of the partnership, rescind any notice of a partnership adjustment mailed to such partnership. Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under section 6234 with respect to such notice. 6232. Assessment, collection, and payment (a) In general Any imputed underpayment shall be assessed and collected in the same manner as if it were a tax imposed for the adjustment year by subtitle A, except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed. (b) Limitation on assessment Except as otherwise provided in this chapter, no assessment of a deficiency may be made (and no levy or proceeding in any court for the collection of any amount resulting from such adjustment may be made, begun or prosecuted) before— (1) the close of the 90th day after the day on which a notice of a final partnership adjustment was mailed, and (2) if a petition is filed under section 6234 with respect to such notice, the decision of the court has become final. (c) Premature action may be enjoined Notwithstanding section 7421(a), any action which violates subsection (b) may be enjoined in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section 6234 and then only in respect of the adjustments that are the subject of such petition. (d) Exceptions to restrictions on adjustments (1) Adjustments arising out of math or clerical errors (A) In general If the partnership is notified that, on account of a mathematical or clerical error appearing on the partnership return, an adjustment to a item is required, rules similar to the rules of paragraphs (1) and (2) of section 6213(b) shall apply to such adjustment. (B) Special rule If a partnership is a partner in another partnership, any adjustment on account of such partnership’s failure to comply with the requirements of section 6222(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment. (2) Partnership may waive restrictions The partnership may at any time (whether or not any notice of partnership adjustment has been issued), by a signed notice in writing filed with the Secretary, waive the restrictions provided in subsection (b) on the making of any partnership adjustment. (e) Limit where no proceeding begun If no proceeding under section 6234 is begun with respect to any notice of a final partnership adjustment during the 90-day period described in subsection (b) thereof, the amount for which the partnership is liable under section 6225 shall not exceed the amount determined in accordance with such notice. 6233. Interest and penalties (a) Interest and penalties determined from reviewed year (1) In general Except to the extent provided in section 6226(c), in the case of a partnership adjustment for a reviewed year— (A) interest shall be computed under paragraph (2), and (B) the partnership shall be liable for any penalty, addition to tax, or additional amount as provided in paragraph (3). (2) Determination of amount of interest The interest computed under this paragraph with respect to any partnership adjustment is the interest which would be determined under chapter 67 for the period beginning on the day after the return due date for the reviewed year and ending on the return due date for the adjustment year (or, if earlier, the date payment of the imputed underpayment is made). Proper adjustments in the amount determined under the preceding sentence shall be made for adjustments required for partnership taxable years after the reviewed year and before the adjustment year by reason of such partnership adjustment. (3) Penalties Any penalty, addition to tax, or additional amount shall be determined at the partnership level as if such partnership had been an individual subject to tax under chapter 1 for the reviewed year and the imputed underpayment were an actual underpayment (or understatement) for such year. (b) Interest and penalties with respect to adjustment year return (1) In general In the case of any failure to pay an imputed underpayment on the date prescribed therefor, the partnership shall be liable— (A) for interest as determined under paragraph (2), and (B) for any penalty, addition to tax, or additional amount as determined under paragraph (3). (2) Interest Interest determined under this paragraph is the interest that would be determined by treating the imputed underpayment as an underpayment of tax imposed in the adjustment year. (3) Penalties Penalties, additions to tax, or additional amounts determined under this paragraph are the penalties, additions to tax, or additional amounts that would be determined— (A) by applying section 6651(a)(2) to such failure to pay, and (B) by treating the imputed underpayment as an underpayment of tax for purposes of part II of subchapter A of chapter 68. 6234. Judicial review of partnership adjustment (a) In general Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with— (1) the Tax Court, (2) the district court of the United States for the district in which the partnership’s principal place of business is located, or (3) the Claims Court. (b) Jurisdictional requirement for bringing action in district court or Claims Court (1) In general A readjustment petition under this section may be filed in a district court of the United States or the Claims Court only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of the imputed underpayment (as of the date of the filing of the petition) if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected. (2) Interest payable Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67). (c) Scope of judicial review A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership for the partnership taxable year to which the notice of final partnership adjustment relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under this subchapter. (d) Determination of court reviewable Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order entering the decision. (e) Effect of decision dismissing action If an action brought under this section is dismissed other than by reason of a rescission under section 6231(c), the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct, and an appropriate order shall be entered in the records of the court. 6235. Period of limitations on making adjustments (a) In general Except as otherwise provided in this section, no adjustment under this subpart for any partnership taxable year may be made after the later of— (1) the date which is 3 years after the latest of— (A) the date on which the partnership return for such taxable year was filed, (B) the return due date for the taxable year, or (C) the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or (2) in the case of any modification of an imputed underpayment under section 6225(c), the date that is 270 days (plus the number of days of any extension consented to by the Secretary under paragraph (4) thereof) after the date on which everything required to be submitted to the Secretary pursuant to such section is so submitted, or (3) in the case of any notice of a proposed partnership adjustment under section 6231(a)(2), the date that is 270 days after the date of such notice. (b) Extension by agreement The period described in subsection (a) (including an extension period under this subsection) may be extended by an agreement entered into by the Secretary and the partnership before the expiration of such period. (c) Special rule in case of fraud, etc (1) False return In the case of a false or fraudulent partnership return with intent to evade tax, the adjustment may be made at any time. (2) Substantial omission of income If any partnership omits from gross income an amount properly includible therein and such amount is described in section 6501(e)(1)(A), subsection (a) shall be applied by substituting 6 years for 3 years . (3) No return In the case of a failure by a partnership to file a return for any taxable year, the adjustment may be made at any time. (4) Return filed by Secretary For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership. (d) Suspension when Secretary mails notice of adjustment If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended— (1) for the period during which an action may be brought under section 6234 (and, if a petition is filed under such section with respect to such notice, until the decision of the court becomes final), and (2) for 1 year thereafter. 2 Definitions and special rules Sec. 6241. Definitions and special rules. 6241. Definitions and special rules For purposes of this subchapter— (1) Partnership The term partnership means any partnership required to file a return under section 6031(a). (2) Partnership adjustment The term partnership adjustment means any adjustment in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof. (3) Return due date The term return due date means, with respect to the taxable year, the date prescribed for filing the partnership return for such taxable year (determined without regard to extensions). (4) Payments nondeductible No deduction shall be allowed under subtitle A for any payment required to be made by a partnership under this subchapter. (5) Partnerships having principal place of business outside United States For purposes of sections 6234, a principal place of business located outside the United States shall be treated as located in the District of Columbia. (6) Partnerships in cases under title 11 of United States Code (A) Suspension of period of limitations on making adjustment, assessment, or collection The running of any period of limitations provided in this subchapter on making a partnership adjustment (or provided by section 6501 or 6502 on the assessment or collection of any imputed underpayment determined under this subchapter) shall, in a case under title 11 of the United States Code, be suspended during the period during which the Secretary is prohibited by reason of such case from making the adjustment (or assessment or collection) and— (i) for adjustment or assessment, 60 days thereafter, and (ii) for collection, 6 months thereafter. A rule similar to the rule of section 6213(f)(2) shall apply for purposes of section 6232(b). (B) Suspension of period of limitation for filing for judicial review The running of the period specified in section 6234 shall, in a case under title 11 of the United States Code, be suspended during the period during which the partnership is prohibited by reason of such case from filing a petition under section 6234 and for 60 days thereafter. (7) Treatment where partnership ceases to exist If a partnership ceases to exist before a partnership adjustment under this subchapter takes effect, such adjustment shall be taken into account by the former partners of such partnership under regulations prescribed by the Secretary. (8) Extension to entities filing partnership return If a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership (or that there is no entity) for such year, then, to the extent provided in regulations, the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity. . (2) Clerical amendment The table of subchapters for chapter 63 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this section, is amended by inserting after the item relating to subchapter B the following new item: Subchapter C. Treatment of partnerships. . (d) Binding nature of partnership adjustment proceedings Section 6330(c)(4) of such Code is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ; or , and by inserting after subparagraph (B) the following new subparagraph: (C) a final determination has been made with respect to such issue in a proceeding brought under subchapter C of chapter 63. . (e) Restriction on authority to amend partner information statements Section 6031(b) of such Code is amended by adding at the end the following: Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates. . (f) Conforming amendments (1) Section 6031(b) of such Code is amended by striking the last sentence. (2) Section 6422 of such Code is amended by striking paragraph (12). (3) Section 6501(n) of such Code is amended by striking paragraphs (2) and (3) and by striking Cross references and all that follows through For period of limitations and inserting Cross reference.— For period of limitations . (4) Section 6503(a)(1) of such Code is amended by striking (or section 6229 and all that follows through of section 6230(a)) . (5) Section 6504 of such Code is amended by striking paragraph (11). (6) Section 6511 of such Code is amended by striking subsection (g). (7) Section 6512(b)(3) of such Code is amended by striking the second sentence. (8) Section 6515 of such Code is amended by striking paragraph (6). (9) Section 6601(c) of such Code is amended by striking the last sentence. (10) Section 7421(a) of such Code is amended by striking 6225(b), 6246(b) and inserting 6232(c) . (11) Section 7422 of such Code is amended by striking subsection (h). (12) Section 7459(c) of such Code is amended by striking section 6226 and all that follows through or 6252 and inserting section 6234 . (13) Section 7482(b)(1) of such Code is amended— (A) in subparagraph (E), by striking section 6226, 6228, 6247, or 6252 and inserting section 6234 , (B) by striking subparagraph (F), by striking or at the end of subparagraph (E) and inserting a period, and by inserting or at the end of subparagraph (D), and (C) in the last sentence, by striking section 6226, 6228(a), or 6234(c) and inserting section 6234 . (14) Section 7485(b) of such Code is amended by striking section 6226, 6228(a), 6247, or 6252 and inserting section 6234 . (g) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to returns filed for partnership taxable years beginning after December 31, 2017. (2) Administrative adjustment requests In the case of administrative adjustment request under section 6227 of such Code, the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after December 31, 2017. (3) Adjusted partners statements In the case of a partnership electing the application of section 6226 of such Code, the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after December 31, 2017. (4) Election A partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for the amendments made by this section (other than the election under section 6221(b) of such Code (as added by this Act)) to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this Act and before January 1, 2018. 1102. Partnership interests created by gift (a) In general Section 761(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person. . (b) Conforming amendments Section 704(e) of such Code is amended— (1) by striking paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively, (2) by striking this section in paragraph (2) (as so redesignated) and inserting this subsection , and (3) by striking Family partnerships in the heading and inserting Partnership interests created by gift . (c) Effective date The amendments made by this section shall apply to partnership taxable years beginning after December 31, 2015. XII Designation of Small House Rotunda 1201. Designating small House rotunda as Freedom Foyer The first floor of the area of the House of Representatives wing of the United States Capitol known as the small House rotunda is designated the Freedom Foyer .

Karen L. Haas Clerk.

tv_txt: I One Hundred Fourteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and fifteen H. R. 1314 AN ACT To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.

1. Short title; table of contents (a) Short title This Act may be cited as the Bipartisan Budget Act of 2015 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Title I—Budget enforcement Sec. 101. Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985. Sec. 102. Authority for fiscal year 2017 budget resolution in the Senate. Title II—Agriculture Sec. 201. Standard Reinsurance Agreement. Title III—Commerce Sec. 301. Debt collection improvements. Title IV—Strategic Petroleum Reserve Sec. 401. Strategic Petroleum Reserve test drawdown and sale notification and definition change. Sec. 402. Strategic Petroleum Reserve mission readiness optimization. Sec. 403. Strategic Petroleum Reserve drawdown and sale. Sec. 404. Energy Security and Infrastructure Modernization Fund. Title V—Pensions Sec. 501. Single employer plan annual premium rates. Sec. 502. Pension Payment Acceleration. Sec. 503. Mortality tables. Sec. 504. Extension of current funding stabilization percentages to 2018, 2019, and 2020. Title VI—Health Care Sec. 601. Maintaining 2016 Medicare part B premium and deductible levels consistent with actuarially fair rates. Sec. 602. Applying the Medicaid additional rebate requirement to generic drugs. Sec. 603. Treatment of off-campus outpatient departments of a provider. Sec. 604. Repeal of automatic enrollment requirement. Title VII—Judiciary Sec. 701. Civil monetary penalty inflation adjustments. Sec. 702. Crime Victims Fund. Sec. 703. Assets Forfeiture Fund. Title VIII—Social Security Sec. 801. Short title. Subtitle A—Ensuring Correct Payments and Reducing Fraud Sec. 811. Expansion of cooperative disability investigations units. Sec. 812. Exclusion of certain medical sources of evidence. Sec. 813. New and stronger penalties. Sec. 814. References to Social Security and Medicare in electronic communications. Sec. 815. Change to cap adjustment authority. Subtitle B—Promoting Opportunity for Disability Beneficiaries Sec. 821. Temporary reauthorization of disability insurance demonstration project authority. Sec. 822. Modification of demonstration project authority. Sec. 823. Promoting opportunity demonstration project. Sec. 824. Use of electronic payroll data to improve program administration. Sec. 825. Treatment of earnings derived from services. Sec. 826. Electronic reporting of earnings. Subtitle C—Protecting Social Security Benefits Sec. 831. Closure of unintended loopholes. Sec. 832. Requirement for medical review. Sec. 833. Reallocation of payroll tax revenue. Sec. 834. Access to financial information for waivers and adjustments of recovery. Subtitle D—Relieving Administrative Burdens and Miscellaneous Provisions Sec. 841. Interagency coordination to improve program administration. Sec. 842. Elimination of quinquennial determinations relating to wage credits for military service prior to 1957. Sec. 843. Certification of benefits payable to a divorced spouse of a railroad worker to the Railroad Retirement Board. Sec. 844. Technical amendments to eliminate obsolete provisions. Sec. 845. Reporting requirements to Congress. Sec. 846. Expedited examination of administrative law judges. Title IX—Temporary extension of public debt limit Sec. 901. Temporary extension of public debt limit. Sec. 902. Restoring congressional authority over the national debt. Title X—Spectrum Pipeline Sec. 1001. Short title. Sec. 1002. Definitions. Sec. 1003. Rule of construction. Sec. 1004. Identification, reallocation, and auction of Federal spectrum. Sec. 1005. Additional uses of Spectrum Relocation Fund. Sec. 1006. Plans for auction of certain spectrum. Sec. 1007. FCC auction authority. Sec. 1008. Reports to Congress. Title XI—Revenue provisions related to tax compliance Sec. 1101. Partnership audits and adjustments. Sec. 1102. Partnership interests created by gift. Title XII—Designation of Small House Rotunda Sec. 1201. Designating small House rotunda as Freedom Foyer . I Budget enforcement 101. Amendments to the Balanced Budget and Emergency Deficit Control Act of 1985 (a) Revised discretionary spending limits Section 251(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(c) ) is amended by striking paragraphs (3) and (4) and inserting the following: (3) for fiscal year 2016— (A) for the revised security category, $548,091,000,000 in new budget authority; and (B) for the revised nonsecurity category $518,491,000,000 in new budget authority; (4) for fiscal year 2017— (A) for the revised security category, $551,068,000,000 in new budget authority; and (B) for the revised nonsecurity category, $518,531,000,000 in new budget authority; . (b) Direct spending adjustments for fiscal years 2016 and 2017 Section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a ), is amended— (1) in paragraph (5)(B), by striking paragraph (10) and inserting paragraphs (10) and (11) ; and (2) by adding at the end the following: (11) Implementing direct spending reductions for fiscal years 2016 and 2017 (A) OMB shall make the calculations necessary to implement the direct spending reductions calculated pursuant to paragraphs (3) and (4) without regard to the amendment made to section 251(c) revising the discretionary spending limits for fiscal years 2016 and 2017 by the Bipartisan Budget Act of 2015 . (B) Paragraph (5)(B) shall not be implemented for fiscal years 2016 and 2017. . (c) Extension of direct spending reductions for fiscal year 2025 Section 251A(6) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901a(6) ) is amended— (1) in subparagraph (B), in the matter preceding clause (i), by striking and for fiscal year 2024 and by inserting for fiscal year 2024, and for fiscal year 2025 ; (2) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C); and (3) in subparagraph (C) (as so redesignated), by striking fiscal year 2024 and inserting fiscal year 2025 . (d) Overseas contingency operations amounts In fiscal years 2016 and 2017, the adjustments under section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(b)(2)(A) ) for Overseas Contingency Operations/Global War on Terrorism appropriations will be as follows: (1) For budget function 150— (A) for fiscal year 2016, $14,895,000,000; and (B) for fiscal year 2017, $14,895,000,000. (2) For budget function 050— (A) for fiscal year 2016, $58,798,000,000; and (B) for fiscal year 2017, $58,798,000,000. This subsection shall not affect the applicability of section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985. 102. Authority for fiscal year 2017 budget resolution in the Senate (a) Fiscal year 2017 For the purpose of enforcing the Congressional Budget Act of 1974, after April 15, 2016, and enforcing budgetary points of order in prior concurrent resolutions on the budget, the allocations, aggregates, and levels provided for in subsection (b) shall apply in the Senate in the same manner as for a concurrent resolution on the budget for fiscal year 2017 with appropriate budgetary levels for fiscal years 2018 through 2026. (b) Committee allocations, aggregates, and levels After April 15, 2016, but not later than May 15, 2016, the Chairman of the Committee on the Budget of the Senate shall file— (1) for the Committee on Appropriations, committee allocations for fiscal year 2017 consistent with discretionary spending limits set forth in section 251(c)(4) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended by this Act, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974; (2) for all committees other than the Committee on Appropriations, committee allocations for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 302 of the Congressional Budget Act of 1974; (3) aggregate spending levels for fiscal year 2017 in accordance with the allocations established under paragraphs (1) and (2), for the purpose of enforcing section 311 of the Congressional Budget Act of 1974; (4) aggregate revenue levels for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing section 311 of the Congressional Budget Act of 1974; and (5) levels of Social Security revenues and outlays for fiscal years 2017, 2017 through 2021, and 2017 through 2026 consistent with the most recent baseline of the Congressional Budget Office, as adjusted for the budgetary effects of any provision of law enacted during the period beginning on the date such baseline is issued and ending on the date of submission of such statement, for the purpose of enforcing sections 302 and 311 of the Congressional Budget Act of 1974. (c) Additional matter The filing referred to in subsection (b) may also include for fiscal year 2017 the matter contained in subtitles A and B of title IV of S. Con. Res. 11 (114th Congress) updated by 1 fiscal year. (d) Expiration This section shall expire if a concurrent resolution on the budget for fiscal year 2017 is agreed to by the Senate and the House of Representatives pursuant to section 301 of the Congressional Budget Act of 1974. II Agriculture 201. Standard Reinsurance Agreement Section 508(k)(8) of the Federal Crop Insurance Act ( 7 U.S.C. 1508(k)(8) ) is amended— (1) in subparagraph (A), in the matter preceding clause (i), by striking may renegotiate and all that follows through the end of clause (ii) and inserting the following: “shall renegotiate the financial terms and conditions of each Standard Reinsurance Agreement— (i) not later than December 31, 2016; and (ii) not less than once during each period of 5 reinsurance years thereafter. ; and (2) by striking subparagraph (E) and inserting the following: (E) Cap on overall rate of return Notwithstanding subparagraph (F), the Board shall ensure that the Standard Reinsurance Agreement renegotiated under subparagraph (A)(i) establishes a target rate of return for the approved insurance providers, taken as a whole, that does not exceed 8.9 percent of retained premium for each of the 2017 through 2026 reinsurance years. . III Commerce 301. Debt collection improvements (a) In general Section 227(b) of the Communications Act of 1934 ( 47 U.S.C. 227(b) ) is amended— (1) in paragraph (1)— (A) in subparagraph (A)(iii), by inserting , unless such call is made solely to collect a debt owed to or guaranteed by the United States after charged for the call ; and (B) in subparagraph (B), by inserting , is made solely pursuant to the collection of a debt owed to or guaranteed by the United States, after purposes ; and (2) in paragraph (2)— (A) in subparagraph (F), by striking and at the end; (B) in subparagraph (G), by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (H) may restrict or limit the number and duration of calls made to a telephone number assigned to a cellular telephone service to collect a debt owed to or guaranteed by the United States. . (b) Deadline for regulations Not later than 9 months after the date of enactment of this Act, the Federal Communications Commission, in consultation with the Department of the Treasury, shall prescribe regulations to implement the amendments made by this section. IV Strategic Petroleum Reserve 401. Strategic Petroleum Reserve test drawdown and sale notification and definition change (a) Notice to Congress Section 161(g) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(g) ) is amended by striking paragraph (8) and inserting the following: (8) Notice to Congress (A) Prior notice Not less than 14 days before the date on which a test is carried out under this subsection, the Secretary shall notify both Houses of Congress of the test. (B) Emergency The prior notice requirement in subparagraph (A) shall not apply if the Secretary determines that an emergency exists which requires a test to be carried out, in which case the Secretary shall notify both Houses of Congress of the test as soon as possible. (C) Detailed description (i) In general Not later than 180 days after the date on which a test is completed under this subsection, the Secretary shall submit to both Houses of Congress a detailed description of the test. (ii) Report A detailed description submitted under clause (i) may be included as part of a report made to the President and Congress under section 165. . (b) Definition change Section 3(8)(C)(iii) of the Energy Policy and Conservation Act ( 42 U.S.C. 6202(8)(C)(iii) ) is amended by striking sabotage or an act of God and inserting sabotage, an act of terrorism, or an act of God . 402. Strategic Petroleum Reserve mission readiness optimization Not later than 180 days after the date of enactment of this Act, the Secretary shall— (1) complete a long-range strategic review of the Strategic Petroleum Reserve; and (2) develop and submit to Congress a proposed action plan, including a proposed implementation schedule, that— (A) specifies near- and long-term roles of the Strategic Petroleum Reserve relative to the energy and economic security goals and objectives of the United States; (B) describes whether existing legal authorities that govern the policies, configuration, and capabilities of the Strategic Petroleum Reserve are adequate to ensure that the Strategic Petroleum Reserve can meet the current and future energy and economic security goals and objectives of the United States; (C) identifies the configuration and performance capabilities of the Strategic Petroleum Reserve and recommends an action plan to achieve the optimal— (i) capacity, location, and composition of petroleum products in the Strategic Petroleum Reserve; and (ii) storage and distributional capabilities; and (D) estimates the resources required to attain and maintain the long-term sustainability and operational effectiveness of the Strategic Petroleum Reserve. 403. Strategic Petroleum Reserve drawdown and sale (a) Drawdown and sale Notwithstanding section 161 of the Energy Policy and Conservation Act ( 42 U.S.C. 6241 ), except as provided in subsection (b), the Secretary of Energy shall draw down and sell— (1) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2018; (2) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2019; (3) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2020; (4) 5,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2021; (5) 8,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2022; (6) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2023; (7) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2024; and (8) 10,000,000 barrels of crude oil from the Strategic Petroleum Reserve during fiscal year 2025. (b) Emergency protection The Secretary shall not draw down and sell crude oil under this section in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(h) ) in the full amount authorized by that subsection. (c) Proceeds Proceeds from a sale under this section shall be deposited into the general fund of the Treasury during the fiscal year in which the sale occurs. 404. Energy Security and Infrastructure Modernization Fund (a) Establishment There is hereby established in the Treasury of the United States a fund to be known as the Energy Security and Infrastructure Modernization Fund (referred to in this section as the Fund ), consisting of— (1) collections deposited in the Fund under subsection (c); and (2) amounts otherwise appropriated to the Fund. (b) Purpose The purpose of the Fund is to provide for the construction, maintenance, repair, and replacement of Strategic Petroleum Reserve facilities. (c) Collection and deposit of sale proceeds in fund (1) Drawdown and sale Notwithstanding section 161 of the Energy Policy and Conservation Act ( 42 U.S.C. 6241 ), to the extent provided in advance in appropriation Acts, the Secretary of Energy shall draw down and sell crude oil from the Strategic Petroleum Reserve in amounts as authorized under subsection (e), except as provided in paragraph (2). Amounts received for a sale under this paragraph shall be deposited into the Fund during the fiscal year in which the sale occurs. Such amounts shall remain available in the Fund without fiscal year limitation. (2) Emergency protection The Secretary shall not draw down and sell crude oil under this subsection in amounts that would limit the authority to sell petroleum products under section 161(h) of the Energy Policy and Conservation Act ( 42 U.S.C. 6241(h) ) in the full amount authorized by that subsection. (d) Authorized uses of fund (1) In general Amounts in the Fund may be used for, or may be credited as offsetting collections for amounts used for, carrying out the program described in paragraph (2)(B), to the extent provided in advance in appropriation Acts. (2) Program to modernize the Strategic Petroleum Reserve (A) Findings Congress finds the following: (i) The Strategic Petroleum Reserve is one of the Nation’s most valuable energy security assets. (ii) The age and condition of the Strategic Petroleum Reserve have diminished its value as a Federal energy security asset. (iii) Global oil markets and the location and amount of United States oil production and refining capacity have dramatically changed in the 40 years since the establishment of the Strategic Petroleum Reserve. (iv) Maximizing the energy security value of the Strategic Petroleum Reserve requires a modernized infrastructure that meets the drawdown and distribution needs of changed domestic and international oil and refining market conditions. (B) Program The Secretary of Energy shall establish a Strategic Petroleum Reserve modernization program to protect the United States economy from the impacts of emergency product supply disruptions. The program may include— (i) operational improvements to extend the useful life of surface and subsurface infrastructure; (ii) maintenance of cavern storage integrity; and (iii) addition of infrastructure and facilities to optimize the drawdown and incremental distribution capacity of the Strategic Petroleum Reserve. (e) Authorization of appropriations There are authorized to be appropriated (and drawdowns and sales under subsection (c) in an equal amount are authorized) for carrying out subsection (d)(2)(B), $2,000,000,000 for the period encompassing fiscal years 2017 through 2020. (f) Transmission of department budget requests The Secretary of Energy shall prepare and submit in the Department’s annual budget request to Congress— (1) an itemization of the amounts of funds necessary to carry out subsection (d); and (2) a designation of any activities thereunder for which a multiyear budget authority would be appropriate. (g) Sunset The authority of the Secretary to draw down and sell crude oil from the Strategic Petroleum Reserve under this section shall expire at the end of fiscal year 2020. V Pensions 501. Single employer plan annual premium rates (a) Flat-Rate premium (1) In general Section 4006(a)(3)(A)(i) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(A)(i) ) is amended by striking and at the end of subclause (IV), by striking the period at the end of subclause (V) and inserting a semicolon, and by inserting after subclause (V) the following: (VI) for plan years beginning after December 31, 2016, and before January 1, 2018, $69; (VII) for plan years beginning after December 31, 2017, and before January 1, 2019, $74; and (VIII) for plan years beginning after December 31, 2018, $80. . (2) Premium rates after 2019 Section 4006(a)(3)(G) of such Act ( 29 U.S.C. 1306(a)(3)(G) ) is amended— (A) in the matter preceding clause (i), by striking 2016 and inserting 2019 ; and (B) in clause (i)(II) by striking 2014 and inserting 2017 . (b) Variable-Rate premium increases (1) In general Section 4006(a)(8)(C) of such Act ( 29 U.S.C. 1306(a)(8)(C) ) is amended— (A) in the subparagraph heading, by striking increase in 2014 and 2015 and inserting increases ; (B) in clause (ii), by striking and at the end; (C) in clause (iii), by striking the period at the end and inserting a semicolon; and (D) by adding at the end the following: (iv) in the case of plan years beginning in calendar year 2017, by $3; (v) in the case of plan years beginning in calendar year 2018, by $4; and (vi) in the case of plan years beginning in calendar year 2019, by $4. . (2) Conforming amendments Section 4006(a)(8) of such Act ( 29 U.S.C. 1306(a)(8) ) is amended— (A) in subparagraph (A)— (i) in clause (iii), by striking and at the end; (ii) in clause (iv), by striking the period at the end and inserting a semicolon; and (iii) by adding at the end the following: (v) for plan years beginning after calendar year 2017, the amount in effect for plan years beginning in 2017 (determined after application of subparagraph (C)); (vi) for plan years beginning after calendar year 2018, the amount in effect for plan years beginning in 2018 (determined after application of subparagraph (C)); and (vii) for plan years beginning after calendar year 2019, the amount in effect for plan years beginning in 2019 (determined after application of subparagraph (C)). ; and (B) in subparagraph (D)— (i) in clause (iii), by striking and at the end; (ii) in clause (iv), by striking the period at the end and inserting a semicolon; and (iii) by adding at the end the following: (v) 2015, in the case of plan years beginning after calendar year 2017; (vi) 2016, in the case of plan years beginning after calendar year 2018; and (vii) 2017, in the case of plan years beginning after calendar year 2019. . (3) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2016. 502. Pension Payment Acceleration Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307(a) ) and section 4007.11 of title 29, Code of Federal Regulations, for plan years commencing after December 31, 2024, and before January 1, 2026, the premium due date for such plan years shall be the fifteenth day of the ninth calendar month that begins on or after the first day of the premium payment year. 503. Mortality tables (a) Credibility For purposes of subclause (I) of section 430(h)(3)(C)(iii) of the Internal Revenue Code of 1986 and subclause (I) of section 303(h)(3)(C)(iii) of the Employee Retirement Income Security Act of 1974, the determination of whether plans have credible information shall be made in accordance with established actuarial credibility theory, which— (1) is materially different from rules under such section of such Code, including Revenue Procedure 2007–37, that are in effect on the date of the enactment of this Act; and (2) permits the use of tables that reflect adjustments to the tables described in subparagraphs (A) and (B) of section 430(h)(3) of such Code, and subparagraphs (A) and (B) of section 303(h)(3) of such Act, if such adjustments are based on the experience described in subclause (II) of section 430(h)(3)(C)(iii) of such Code and in subclause (II) of section 303(h)(3)(C)(iii) of such Act. (b) Effective date This section shall apply to plan years beginning after December 31, 2015. 504. Extension of current funding stabilization percentages to 2018, 2019, and 2020 (a) Funding stabilization under the Internal Revenue Code of 1986 The table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . (b) Funding stabilization under Employee Retirement Income Security Act of 1974 (1) In general The table in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1083(h)(2)(C)(iv) ) is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . (2) Conforming amendments (A) In general Section 101(f)(2)(D) of such Act ( 29 U.S.C. 1021(f)(2)(D) ) is amended— (i) in clause (i) by striking and the Highway and Transportation Funding Act of 2014 both places it appears and inserting , the Highway and Transportation Funding Act of 2014 , and the Bipartisan Budget Act of 2015 ; and (ii) in clause (ii) by striking 2020 and inserting 2023 . (B) Statements The Secretary of Labor shall modify the statements required under subclauses (I) and (II) of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. (c) Effective date The amendments made by this section shall apply with respect to plan years beginning after December 31, 2015. VI Health Care 601. Maintaining 2016 Medicare part B premium and deductible levels consistent with actuarially fair rates (a) 2016 premium and deductible and repayment through future premiums Section 1839(a) of the Social Security Act ( 42 U.S.C. 1395r(a) ) is amended— (1) in the second sentence of paragraph (1), by striking Such and inserting Subject to paragraphs (5) and (6), such ; and (2) by adding at the end the following: (5) (A) In applying this part (including subsection (i) and section 1833(b)), the monthly actuarial rate for enrollees age 65 and over for 2016 shall be determined as if subsection (f) did not apply. (B) Subsection (f) shall continue to be applied to paragraph (6)(A) (during a repayment month, as described in paragraph (6)(B)) and without regard to the application of subparagraph (A). (6) (A) With respect to a repayment month (as described in subparagraph (B)), the monthly premium otherwise established under paragraph (3) shall be increased by, subject to subparagraph (D), $3. (B) For purposes of this paragraph, a repayment month is a month during a year, beginning with 2016, for which a balance due amount is computed under subparagraph (C) as greater than zero. (C) For purposes of this paragraph, the balance due amount computed under this subparagraph, with respect to a month, is the amount estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services to be equal to— (i) the amount transferred under section 1844(d)(1); plus (ii) the amount that is equal to the aggregate reduction, for all individuals enrolled under this part, in the income related monthly adjustment amount as a result of the application of paragraph (5); minus (iii) the amounts payable under this part as a result of the application of this paragraph for preceding months. (D) If the balance due amount computed under subparagraph (C), without regard to this subparagraph, for December of a year would be less than zero, the Chief Actuary of the Centers for Medicare & Medicaid Services shall estimate, and the Secretary shall apply, a reduction to the dollar amount increase applied under subparagraph (A) for each month during such year in a manner such that the balance due amount for January of the subsequent year is equal to zero. . (b) Transitional government contribution Section 1844 of the Social Security Act ( 42 U.S.C. 1395w ) is amended— (1) in subsection (a), by adding at the end the following: In applying paragraph (1), the amounts transferred under subsection (d)(1) with respect to enrollees described in subparagraphs (A) and (B) of such subsection shall be treated as premiums payable and deposited in the Trust Fund under subparagraphs (A) and (B), respectively, of paragraph (1). ; and (2) by adding at the end the following: (d) (1) For 2016, there shall be transferred from the General Fund to the Trust Fund an amount, as estimated by the Chief Actuary of the Centers for Medicare & Medicaid Services, equal to the reduction in aggregate premiums payable under this part for a month in such year (excluding any changes in amounts collected under section 1839(i)) that is attributable to the application of section 1839(a)(5)(A) with respect to— (A) enrollees age 65 and over; and (B) enrollees under age 65. Such amounts shall be transferred from time to time as appropriate. (2) Premium increases affected under section 1839(a)(6) shall not be taken into account in applying subsection (a). (3) There shall be transferred from the Trust Fund to the General Fund of the Treasury amounts equivalent to the additional premiums payable as a result of the application of section 1839(a)(6), excluding the aggregate payments attributable to the application of section 1839(i)(3)(A)(ii)(II). . (c) Conforming application of high income adjustments to increased monthly premium in same manner as for regular Medicare premiums Section 1839(i)(3)(A)(ii) of the Social Security Act ( 42 U.S.C. 1395r(i)(3)(A)(ii) ) is amended— (1) by striking amount.— 200 percent and inserting the following: amount.— (I) 200 percent ; and (2) by striking the period at the end and inserting ; plus ; and (3) by adding at the end the following new subclause: (II) 4 times the amount of the increase in the monthly premium under subsection (a)(6) for a month in the year. . (d) Conditional application to 2017 if no Social Security COLA for 2017 If there is no increase in the monthly insurance benefits payable under title II with respect to December 2016 pursuant to section 215(i), then the amendments made by this section shall be applied as if— (1) the reference to 2016 in paragraph (5)(A) of section 1839(a) of the Social Security Act ( 42 U.S.C. 1395r(a) ), as added by subsection (a)(2), was a reference to 2016 and 2017 ; (2) the reference to a month during a year, beginning with 2016 in paragraph (6)(B) of section 1839 of such Act ( 42 U.S.C. 1395r(a) ), as added by subsection (a)(2), was a reference to a month in a year, beginning with 2016 and beginning with 2017, respectively ; and (3) the reference to 2016 in subsection (d)(1) of section 1844 of such Act ( 42 U.S.C. 1395w ), as added by subsection (b)(2), was a reference to each of 2016 and 2017 . Any increase in premiums effected under this subsection shall be in addition to the increase effected by the amendments made by subsection (a). (e) Construction regarding no authority to initiate application to years after 2017 Nothing in subsection (d) or the amendments made by this section shall be construed as authorizing the Secretary of Health and Human Services to initiate application of such subsection or amendments for a year after 2017. 602. Applying the Medicaid additional rebate requirement to generic drugs (a) In general Section 1927(c)(3) of the Social Security Act ( 42 U.S.C. 1396r–8(c)(3) ) is amended— (1) in subparagraph (A), by striking The amount and inserting Except as provided in subparagraph (C), the amount ; and (2) by adding at the end the following new subparagraph: (C) Additional rebate (i) In general The amount of the rebate specified in this paragraph for a rebate period, with respect to each dosage form and strength of a covered outpatient drug other than a single source drug or an innovator multiple source drug of a manufacturer, shall be increased in the manner that the rebate for a dosage form and strength of a single source drug or an innovator multiple source drug is increased under subparagraphs (A) and (D) of paragraph (2), except as provided in clause (ii). (ii) Special rules for application of provision In applying subparagraphs (A) and (D) of paragraph (2) under clause (i)— (I) the reference in subparagraph (A)(i) of such paragraph to 1990 shall be deemed a reference to 2014 ; (II) subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to the calendar quarter beginning July 1, 1990 shall be deemed a reference to the calendar quarter beginning July 1, 2014 ; and (III) subject to clause (iii), the reference in subparagraph (A)(ii) of such paragraph to September 1990 shall be deemed a reference to September 2014 ; (IV) the references in subparagraph (D) of such paragraph to paragraph (1)(A)(ii) , this paragraph , and December 31, 2009 shall be deemed references to subparagraph (A) , this subparagraph , and December 31, 2014 , respectively; and (V) any reference in such paragraph to a single source drug or an innovator multiple source drug shall be deemed to be a reference to a drug to which clause (i) applies. (iii) Special rule for certain noninnovator multiple source drugs In applying paragraph (2)(A)(ii)(II) under clause (i) with respect to a covered outpatient drug that is first marketed as a drug other than a single source drug or an innovator multiple source drug after April 1, 2013, such paragraph shall be applied— (I) by substituting the applicable quarter for the calendar quarter beginning July 1, 1990 ; and (II) by substituting the last month in such applicable quarter for September 1990 . (iv) Applicable quarter defined In this subsection, the term applicable quarter means, with respect to a drug described in clause (iii), the fifth full calendar quarter after which the drug is marketed as a drug other than a single source drug or an innovator multiple source drug. . (b) Effective date The amendments made by subsection (a) shall apply to rebate periods beginning after the date that is one year after the date of the enactment of this Act. 603. Treatment of off-campus outpatient departments of a provider Section 1833(t) of the Social Security Act ( 42 U.S.C. 1395l(t) ) is amended— (1) in paragraph (1)(B)— (A) in clause (iii), by striking but at the end; (B) in clause (iv), by striking the period at the end and inserting ; and ; and (C) by adding at the end the following new clause: (v) does not include applicable items and services (as defined in subparagraph (A) of paragraph (21)) that are furnished on or after January 1, 2017, by an off-campus outpatient department of a provider (as defined in subparagraph (B) of such paragraph). ; and (2) by adding at the end the following new paragraph: (21) Services furnished by an off-campus outpatient department of a provider (A) Applicable items and services For purposes of paragraph (1)(B)(v) and this paragraph, the term applicable items and services means items and services other than items and services furnished by a dedicated emergency department (as defined in section 489.24(b) of title 42 of the Code of Federal Regulations). (B) Off-campus outpatient department of a provider (i) In general For purposes of paragraph (1)(B)(v) and this paragraph, subject to clause (ii), the term off-campus outpatient department of a provider means a department of a provider (as defined in section 413.65(a)(2) of title 42 of the Code of Federal Regulations, as in effect as of the date of the enactment of this paragraph) that is not located— (I) on the campus (as defined in such section 413.65(a)(2)) of such provider; or (II) within the distance (described in such definition of campus) from a remote location of a hospital facility (as defined in such section 413.65(a)(2)). (ii) Exception For purposes of paragraph (1)(B)(v) and this paragraph, the term off-campus outpatient department of a provider shall not include a department of a provider (as so defined) that was billing under this subsection with respect to covered OPD services furnished prior to the date of the enactment of this paragraph. (C) Availability of payment under other payment systems Payments for applicable items and services furnished by an off-campus outpatient department of a provider that are described in paragraph (1)(B)(v) shall be made under the applicable payment system under this part (other than under this subsection) if the requirements for such payment are otherwise met. (D) Information needed for implementation Each hospital shall provide to the Secretary such information as the Secretary determines appropriate to implement this paragraph and paragraph (1)(B)(v) (which may include reporting of information on a hospital claim using a code or modifier and reporting information about off-campus outpatient departments of a provider on the enrollment form described in section 1866(j)). (E) Limitations There shall be no administrative or judicial review under section 1869, section 1878, or otherwise of the following: (i) The determination of the applicable items and services under subparagraph (A) and applicable payment systems under subparagraph (C). (ii) The determination of whether a department of a provider meets the term described in subparagraph (B). (iii) Any information that hospitals are required to report pursuant to subparagraph (D). . 604. Repeal of automatic enrollment requirement The Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq. ) is amended by repealing section 18A (as added by section 1511 of the Patient Protection and Affordable Care Act ( Public Law 111–148 )). VII Judiciary 701. Civil monetary penalty inflation adjustments (a) Short title This section may be cited as the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 . (b) Amendments The Federal Civil Penalties Inflation Adjustment Act of 1990 ( 28 U.S.C. 2461 note) is amended— (1) in section 4— (A) by striking the matter preceding paragraph (1) and inserting the following: (a) In general Not later than July 1, 2016, and not later than January 15 of every year thereafter, and subject to subsections (c) and (d), the head of each agency shall— ; (B) in paragraph (1)— (i) by striking by regulation adjust and inserting in accordance with subsection (b), adjust ; and (ii) by striking , the Tariff Act of 1930, the Occupational Safety and Health Act of 1970, or the Social Security Act and inserting or the Tariff Act of 1930 ; (C) in paragraph (2), by striking such regulation and inserting such adjustment ; and (D) by adding at the end the following: (b) Procedures for adjustments (1) Catch up adjustment For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 — (A) the head of an agency shall adjust civil monetary penalties through an interim final rulemaking; and (B) the adjustment shall take effect not later than August 1, 2016. (2) Subsequent adjustments For the second adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , and each adjustment thereafter, the head of an agency shall adjust civil monetary penalties and shall make the adjustment notwithstanding section 553 of title 5, United States Code. (c) Exception For the first adjustment made under subsection (a) after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , the head of an agency may adjust the amount of a civil monetary penalty by less than the otherwise required amount if— (1) the head of the agency, after publishing a notice of proposed rulemaking and providing an opportunity for comment, determines in a final rule that— (A) increasing the civil monetary penalty by the otherwise required amount will have a negative economic impact; or (B) the social costs of increasing the civil monetary penalty by the otherwise required amount outweigh the benefits; and (2) the Director of the Office of Management and Budget concurs with the determination of the head of the agency under paragraph (1). (d) Other adjustments made If a civil monetary penalty subject to a cost-of-living adjustment under this Act is, during the 12 months preceding a required cost-of-living adjustment, increased by an amount greater than the amount of the adjustment required under subsection (a), the head of the agency is not required to make the cost-of-living adjustment for that civil monetary penalty in that year. ; (2) in section 5— (A) in subsection (a), by striking to the nearest— and all that follows through the end of subsection (a) and inserting to the nearest multiple of $1. ; and (B) by amending subsection (b) to read as follows: (b) Definition (1) In general Except as provided in paragraph (2), for purposes of subsection (a), the term cost-of-living adjustment means the percentage (if any) for each civil monetary penalty by which— (A) the Consumer Price Index for the month of October preceding the date of the adjustment, exceeds (B) the Consumer Price Index for the month of October 1 year before the month of October referred to in subparagraph (A). (2) Initial adjustment (A) In general Subject to subparagraph (C), for the first inflation adjustment under section 4 made by an agency after the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 , the term cost-of-living adjustment means the percentage (if any) for each civil monetary penalty by which the Consumer Price Index for the month of October, 2015 exceeds the Consumer Price Index for the month of October of the calendar year during which the amount of such civil monetary penalty was established or adjusted under a provision of law other than this Act. (B) Application of adjustment The cost-of-living adjustment described in subparagraph (A) shall be applied to the amount of the civil monetary penalty as it was most recently established or adjusted under a provision of law other than this Act. (C) Maximum adjustment The amount of the increase in a civil monetary penalty under subparagraph (A) shall not exceed 150 percent of the amount of that civil monetary penalty on the date of enactment of the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 . ; (3) in section 6, by striking violations which occur and inserting civil monetary penalties, including those whose associated violation predated such increase, which are assessed ; and (4) by adding at the end the following: 7. Implementation and oversight enhancements (a) OMB guidance Not later than February 29, 2016, not later than December 15, 2016, and December 15 of every year thereafter, the Director of the Office of Management and Budget shall issue guidance to agencies on implementing the inflation adjustments required under this Act. (b) Agency Financial Reports The head of each agency shall include in the Agency Financial Report submitted under OMB Circular A–136, or any successor thereto, information about the civil monetary penalties within the jurisdiction of the agency, including the adjustment of the civil monetary penalties by the head of the agency under this Act. (c) GAO review The Comptroller General of the United States shall annually submit to Congress a report assessing the compliance of agencies with the inflation adjustments required under this Act, which may be included as part of another report submitted to Congress. . (c) Repeal Section 31001(s) of the Debt Collection Improvement Act of 1996 ( 28 U.S.C. 2461 note) is amended by striking paragraph (2). 702. Crime Victims Fund There is hereby rescinded and permanently canceled $1,500,000,000 of the funds deposited or available in the Crime Victims Fund created by section 1402 of the Victims of Crime Act of 1984 ( 42 U.S.C. 10601 ). 703. Assets Forfeiture Fund Of the amounts deposited in the Department of Justice Assets Forfeiture Fund, $746,000,000 are hereby rescinded and permanently cancelled. VIII Social Security 801. Short title This title may be cited as the Social Security Benefit Protection and Opportunity Enhancement Act of 2015 . A Ensuring Correct Payments and Reducing Fraud 811. Expansion of cooperative disability investigations units (a) In general Not later than October 1, 2022, the Commissioner of Social Security shall take any necessary actions, subject to the availability of appropriations, to ensure that cooperative disability investigations units have been established, in areas where there is cooperation with local law enforcement agencies, that would cover each of the 50 States, the District of Columbia, Puerto Rico, Guam, the Northern Mariana Islands, the Virgin Islands, and American Samoa. (b) Report Not later than 90 days after the date of the enactment of this Act and annually thereafter until the earlier of 2022 or the date on which nationwide coverage is achieved, the Commissioner of Social Security shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report describing a plan to implement the nationwide coverage described in subsection (a) and outlining areas where the Social Security Administration did not receive the cooperation of local law enforcement agencies. 812. Exclusion of certain medical sources of evidence (a) In general Section 223(d)(5) of the Social Security Act ( 42 U.S.C. 423(d)(5) ) is amended by adding at the end the following: (C) (i) In making any determination with respect to whether an individual is under a disability or continues to be under a disability, the Commissioner of Social Security may not consider (except for good cause as determined by the Commissioner) any evidence furnished by— (I) any individual or entity who has been convicted of a felony under section 208 or under section 1632; (II) any individual or entity who has been excluded from participation in any Federal health care program under section 1128; or (III) any person with respect to whom a civil money penalty or assessment has been imposed under section 1129 for the submission of false evidence. (ii) To the extent and at such times as is necessary for the effective implementation of clause (i) of this subparagraph— (I) the Inspector General of the Social Security Administration shall transmit to the Commissioner information relating to persons described in subclause (I) or (III) of clause (i); (II) the Secretary of Health and Human Services shall transmit to the Commissioner information relating to persons described in subclause (II) of clause (i); and . (b) Regulations Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall issue regulations to carry out the amendment made by subsection (a). (c) Effective date The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the earlier of— (1) the effective date of the regulations issued by the Commissioner under subsection (b); or (2) one year after the date of the enactment of this Act. 813. New and stronger penalties (a) Conspiracy to commit social security fraud (1) Amendment to title II Section 208(a) of the Social Security Act ( 42 U.S.C. 408(a) ) is amended— (A) in paragraph (7)(C), by striking or at the end; (B) in paragraph (8), by adding or at the end; and (C) by inserting after paragraph (8) the following: (9) conspires to commit any offense described in any of paragraphs (1) through (4), . (2) Amendment to title VIII Section 811(a) of such Act ( 42 U.S.C. 1011(a) ) is amended— (A) in paragraph (3), by striking or at the end; (B) in paragraph (4), by striking the comma and adding ; or at the end; and (C) by inserting after paragraph (4) the following: (5) conspires to commit any offense described in any of paragraphs (1) through (3), . (3) Amendment to title XVI Section 1632(a) of such Act ( 42 U.S.C. 1383a(a) ) is amended— (A) in paragraph (3), by striking or at the end; (B) in paragraph (4), by adding or at the end; and (C) by inserting after paragraph (4) the following: (5) conspires to commit any offense described in any of paragraphs (1) through (3), . (b) Increased criminal penalties for certain individuals violating positions of trust (1) Amendment to title II Section 208(a) of the Social Security Act ( 42 U.S.C. 408(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (2) Amendment to title VIII Section 811(a) of such Act ( 42 U.S.C. 1011(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (3) Amendment to title XVI Section 1632(a) of such Act ( 42 U.S.C. 1383a(a) ), as amended by subsection (a), is further amended by striking the period at the end and inserting , except that in the case of a person who receives a fee or other income for services performed in connection with any determination with respect to benefits under this title (including a claimant representative, translator, or current or former employee of the Social Security Administration), or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, such person shall be guilty of a felony and upon conviction thereof shall be fined under title 18, United States Code, or imprisoned for not more than ten years, or both. . (c) Increased civil monetary penalties for certain individuals violating positions of trust Section 1129(a)(1) of the Social Security Act ( 42 U.S.C. 1320a–8(a)(1) ) is amended, in the matter following subparagraph (C), by inserting after withholding disclosure of such fact the following: , except that in the case of such a person who receives a fee or other income for services performed in connection with any such determination (including a claimant representative, translator, or current or former employee of the Social Security Administration) or who is a physician or other health care provider who submits, or causes the submission of, medical or other evidence in connection with any such determination, the amount of such penalty shall be not more than $7,500 . (d) No benefits payable to individuals for whom a civil monetary penalty is imposed for fraudulently concealing work activity Section 222(c)(5) of the Social Security Act ( 42 U.S.C. 422(c)(5) ) is amended by inserting after conviction by a Federal court the following: , or the imposition of a civil monetary penalty under section 1129, . 814. References to Social Security and Medicare in electronic communications (a) In general Section 1140(a)(1) of the Social Security Act ( 42 U.S.C. 1320b–10(a)(1) ) is amended by inserting (including any Internet or other electronic communication) after or other communication . (b) Each communication treated as separate violation Section 1140(b) of such Act ( 42 U.S.C. 1320b–10(b) ) is amended by inserting after the second sentence the following: In the case of any items referred to in subsection (a)(1) consisting of Internet or other electronic communications, each dissemination, viewing, or accessing of such a communication which contains one or more words, letters, symbols, or emblems in violation of subsection (a) shall represent a separate violation . 815. Change to cap adjustment authority Section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(b)(2)(B) ) is amended— (1) in clause (i)— (A) in the matter before subclause (I), by striking and for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act and inserting , for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, for the cost of co-operative disability investigation units, and for the cost associated with the prosecution of fraud in the programs and operations of the Social Security Administration by Special Assistant United States Attorneys ; (B) in subclause (VI), by striking $1,309,000,000 and inserting $1,546,000,000 ; (C) in subclause (VII), by striking $1,309,000,000 and inserting $1,462,000,000 ; (D) in subclause (VIII), by striking $1,309,000,000 and inserting $1,410,000,000 ; and (E) in subclause (X), by striking $1,309,000,000 and inserting $1,302,000,000 ; (2) in clause (ii)(I), by inserting , including work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity before the semicolon; and (3) in clause (ii)(III), by striking and redeterminations and inserting , redeterminations, co-operative disability investigation units, and fraud prosecutions . B Promoting Opportunity for Disability Beneficiaries 821. Temporary reauthorization of disability insurance demonstration project authority (a) Termination date Section 234(d)(2) of the Social Security Act ( 42 U.S.C. 434(d)(2) ) is amended by striking December 18, 2005 and inserting December 31, 2021, and the authority to carry out such projects shall terminate on December 31, 2022 . (b) Authority to waive compliance with benefits requirements Section 234(c) of such Act is amended by striking December 17, 2005 and inserting December 30, 2021 . 822. Modification of demonstration project authority (a) In general Section 234(a)(1) of the Social Security Act ( 42 U.S.C. 434(a)(1) ) is amended in the matter preceding subparagraph (A) by inserting to promote attachment to the labor force and after designed . (b) Congressional review period Section 234(c) of the Social Security Act ( 42 U.S.C. 434(c) ), as amended by section 821(b) of this Act, is further amended by inserting including the objectives of the experiment or demonstration project, the expected annual and total costs, and the dates on which the experiment or demonstration project is expected to start and finish, after thereof, (c) Additional requirements Section 234 of the Social Security Act ( 42 U.S.C. 434 ), as amended by subsection (b), is further amended by adding at the end the following: (e) Additional requirements In developing and carrying out any experiment or demonstration project under this section, the Commissioner may not require any individual to participate in such experiment or demonstration project and shall ensure— (1) that the voluntary participation of individuals in such experiment or demonstration project is obtained through informed written consent which satisfies the requirements for informed consent established by the Commissioner for use in such experiment or demonstration project in which human subjects are at risk; (2) that any individual’s voluntary agreement to participate in any such experiment or demonstration project may be revoked by such individual at any time; and (3) that such experiment or demonstration project is expected to yield statistically significant results. . (d) Annual reporting deadline Section 234(d)(1) of such Act is amended by striking June 9 and inserting September 30 . 823. Promoting opportunity demonstration project Section 234 of the Social Security Act ( 42 U.S.C. 434 ), as amended by section 822 of this Act, is further amended by adding at the end the following: (f) Promoting opportunity demonstration project (1) In general The Commissioner shall carry out a demonstration project under this subsection as described in paragraph (2) during a 5-year period beginning not later than January 1, 2017. (2) Benefit offset Under the demonstration project described in this paragraph, with respect to any individual participating in the project who is otherwise entitled to a benefit under section 223(a)(1) for a month— (A) any such benefit otherwise payable to the individual for such month (other than a benefit payable for any month prior to the 1st month beginning after the date on which the individual’s entitlement to such benefit is determined) shall be reduced by $1 for each $2 by which the individual’s earnings derived from services paid during such month exceeds an amount equal to the individual’s impairment-related work expenses for such month (as determined under paragraph (3)), except that such benefit may not be reduced below $0; (B) no benefit shall be payable under section 202 on the basis of the wages and self-employment income of the individual for any month for which the benefit of such individual under section 223(a)(1) is reduced to $0 pursuant to subparagraph (A); (C) entitlement to any benefit described in subparagraph (A) or (B) shall not terminate due to earnings derived from services except following the first month for which such benefit has been reduced to $0 pursuant to subparagraph (A) (and the trial work period (as defined in section 222(c)) and extended period of eligibility shall not apply to any such individual for any such month); and (D) in any case in which such an individual is entitled to hospital insurance benefits under part A of title XVIII by reason of section 226(b) and such individual’s entitlement to a benefit described in subparagraph (A) or (B) or status as a qualified railroad retirement beneficiary is terminated pursuant to subparagraph (C), such individual shall be deemed to be entitled to such benefits or to occupy such status (notwithstanding the termination of such entitlement or status) for the period of consecutive months throughout all of which the physical or mental impairment, on which such entitlement or status was based, continues, and throughout all of which such individual would have been entitled to monthly insurance benefits under title II or as a qualified railroad retirement beneficiary had such termination of entitlement or status not occurred, but not in excess of 93 such months. (3) Impairment-related work expenses (A) In general For purposes of paragraph (2)(A) and except as provided in subparagraph (C), the amount of an individual’s impairment-related work expenses for a month is deemed to be the minimum threshold amount. (B) Minimum threshold amount In this paragraph, the term minimum threshold amount means an amount, to be determined by the Commissioner, which shall not exceed the amount sufficient to demonstrate that an individual has rendered services in a month, as determined by the Commissioner under section 222(c)(4)(A). The Commissioner may test multiple minimum threshold amounts. (C) Exception for itemized impairment-related work expenses (i) In general Notwithstanding subparagraph (A), in any case in which the amount of such an individual’s itemized impairment-related work expenses (as defined in clause (ii)) for a month is greater than the minimum threshold amount, the amount of the individual’s impairment-related work expenses for the month shall be equal to the amount of the individual’s itemized impairment-related work expenses (as so defined) for the month. (ii) Definition In this subparagraph, the term itemized impairment-related work expenses means the amount excluded under section 223(d)(4)(A) from an individual’s earnings for a month in determining whether an individual is able to engage in substantial gainful activity by reason of such earnings in such month, except that such amount does not include the cost to the individual of any item or service for which the individual does not provide to the Commissioner a satisfactory itemized accounting. (D) Limitation Notwithstanding the other provisions of this paragraph, for purposes of paragraph (2)(A), the amount of an individual’s impairment-related work expenses for a month shall not exceed the amount of earnings derived from services, prescribed by the Commissioner under regulations issued pursuant to section 223(d)(4)(A), sufficient to demonstrate an individual’s ability to engage in substantial gainful activity. . 824. Use of electronic payroll data to improve program administration (a) In general Title XI of the Social Security Act ( 42 U.S.C. 1301 et seq. ) is amended by inserting after section 1183 the following: 1184. Information exchange with payroll data providers (a) In general The Commissioner of Social Security may enter into an information exchange with a payroll data provider for purposes of— (1) efficiently administering— (A) monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223; and (B) supplemental security income benefits under title XVI; and (2) preventing improper payments of such benefits without the need for verification by independent or collateral sources. (b) Notification requirements Before entering into an information exchange pursuant to subsection (a), the Commissioner shall publish in the Federal Register a notice describing the information exchange and the extent to which the information received through such exchange is— (1) relevant and necessary to— (A) accurately determine entitlement to, and the amount of, benefits described under subparagraph (A) of subsection (a)(1); (B) accurately determine eligibility for, and the amount of, benefits described in subparagraph (B) of such subsection; and (C) prevent improper payment of such benefits; and (2) sufficiently accurate, up-to-date, and complete. (c) Definitions For purposes of this section: (1) Payroll data provider The term payroll data provider means payroll providers, wage verification companies, and other commercial or non-commercial entities that collect and maintain data regarding employment and wages, without regard to whether the entity provides such data for a fee or without cost. (2) Information exchange The term information exchange means the automated comparison of a system of records maintained by the Commissioner of Social Security with records maintained by a payroll data provider. . (b) Authorization to access information held by payroll data providers (1) Amendment to title II Section 225 of the Social Security Act ( 42 U.S.C. 425 ) is amended by adding at the end the following: (c) Access to information held by payroll data providers (1) The Commissioner of Social Security may require each individual who applies for or is entitled to monthly insurance benefits under subsections (d)(1)(B)(ii), (d)(6)(A)(ii), (d)(6)(B), (e)(1)(B)(ii), and (f)(1)(B)(ii) of section 202 and subsection (a)(1) of section 223 to provide authorization by the individual for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the individual whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing entitlement to such benefits. (2) An authorization provided by an individual under this subsection shall remain effective until the earliest of— (A) the rendering of a final adverse decision on the individual’s application or entitlement to benefits under this title; (B) the termination of the individual’s entitlement to benefits under this title; or (C) the express revocation by the individual of the authorization, in a written notification to the Commissioner. (3) The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this subsection to the payroll data provider. (4) The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization. (5) If an individual who applies for or is entitled to benefits under this title refuses to provide, or revokes, any authorization under this subsection, subsection (d) shall not apply to such individual beginning with the first day of the first month in which he or she refuses or revokes such authorization. . (2) Title xvi Section 1631(e)(1)(B) of the Social Security Act ( 42 U.S.C. 1383(e)(1)(B) ) is amended by adding at the end the following: (iii) (I) The Commissioner of Social Security may require each applicant for, or recipient of, benefits under this title to provide authorization by the applicant, recipient or legal guardian (or by any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient for such benefits) for the Commissioner to obtain from any payroll data provider (as defined in section 1184(c)(1)) any record held by the payroll data provider with respect to the applicant or recipient (or any such other person) whenever the Commissioner determines the record is needed in connection with a determination of initial or ongoing eligibility or the amount of such benefits. (II) An authorization provided by an applicant, recipient or legal guardian (or any other person whose income or resources are material to the determination of the eligibility of the applicant or recipient) under this clause shall remain effective until the earliest of— (aa) the rendering of a final adverse decision on the applicant’s application for eligibility for benefits under this title; (bb) the cessation of the recipient’s eligibility for benefits under this title; (cc) the express revocation by the applicant, or recipient (or such other person referred to in subclause (I)) of the authorization, in a written notification to the Commissioner; or (dd) the termination of the basis upon which the Commissioner considers another person’s income and resources available to the applicant or recipient. (III) The Commissioner of Social Security is not required to furnish any authorization obtained pursuant to this clause to the payroll data provider. (IV) The Commissioner shall inform any person who provides authorization pursuant to this clause of the duration and scope of the authorization. (V) If an applicant for, or recipient of, benefits under this title (or any such other person referred to in subclause (I)) refuses to provide, or revokes, any authorization required by subclause (I), paragraph (2)(B) and paragraph (10) shall not apply to such applicant or recipient beginning with the first day of the first month in which he or she refuses or revokes such authorization. . (c) Reporting responsibilities for beneficiaries subject to information exchange with payroll data provider (1) Amendment to title II Section 225 of the Social Security ( 42 U.S.C. 425 ), as amended by subsection (b)(1), is further amended by adding at the end the following: (d) An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under subsection (c) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider. . (2) Amendment to title XVI Section 1631(e) of the Social Security Act ( 42 U.S.C. 1383(e) ) is amended— (A) in paragraph (2)— (i) by striking In the case of the failure and inserting (A) In the case of the failure ; (ii) by redesignating subparagraphs (A) through (C) as clauses (i) through (iii), respectively; and (iii) by adding at the end the following: (B) For purposes of subparagraph (A), the Commissioner of Social Security shall find that good cause exists for the failure of, or delay by, an individual in submitting a report of an event or change in circumstances relevant to eligibility for or amount of benefits under this title in any case where— (i) the individual (or another person referred to in paragraph (1)(B)(iii)(I)) has provided authorization to the Commissioner to access payroll data records related to the individual; and (ii) the event or change in circumstance is a change in the individual’s employer. ; and (B) by adding at the end the following: (10) An individual who has authorized the Commissioner of Social Security to obtain records from a payroll data provider under paragraph (1)(B)(iii) (or on whose behalf another person described in subclause (I) of such paragraph has provided such authorization) shall not be subject to a penalty under section 1129A for any omission or error with respect to such individual’s wages as reported by the payroll data provider. . (d) Regulations Not later than 1 year after the date of the enactment of this Act, the Commissioner of Social Security shall prescribe by regulation procedures for implementing the Commissioner’s access to and use of information held by payroll providers, including— (1) guidelines for establishing and maintaining information exchanges with payroll providers, pursuant to section 1184 of the Social Security Act; (2) beneficiary authorizations; (3) reduced wage reporting responsibilities for individuals who authorize the Commissioner to access information held by payroll data providers through an information exchange; and (4) procedures for notifying individuals in writing when they become subject to such reduced wage reporting requirements and when such reduced wage reporting requirements no longer apply to them. (e) Effective date The amendments made by this section shall take effect on the date that is 1 year after the date of the enactment of this Act. 825. Treatment of earnings derived from services (a) In general Section 223(d)(4) of the Social Security Act ( 42 U.S.C. 423(d)(4) ) is amended by adding at the end the following: (C) (i) Subject to clause (ii), in determining when earnings derived from services demonstrate an individual’s ability to engage in substantial gainful activity, such earnings shall be presumed to have been earned— (I) in making a determination of initial entitlement on the basis of disability, in the month in which the services were performed from which such earnings were derived; and (II) in any other case, in the month in which such earnings were paid. (ii) A presumption made under clause (i) shall not apply to a determination described in such clause if— (I) the Commissioner can reasonably establish, based on evidence readily available at the time of such determination, that the earnings were earned in a different month than when paid; or (II) in any case in which there is a determination that no benefit is payable due to earnings, after the individual is notified of the presumption made and provided with an opportunity to submit additional information along with an explanation of what additional information is needed, the individual shows to the satisfaction of the Commissioner that such earnings were earned in another month. . (b) Effective date The amendment made by subsection (a) shall take effect upon the date of the enactment of this Act, or as soon as practicable thereafter. 826. Electronic reporting of earnings (a) In general Not later than September 30, 2017, the Commissioner of Social Security shall establish and implement a system that— (1) allows an individual entitled to a monthly insurance benefit based on disability under title II of the Social Security Act (or a representative of the individual) to report to the Commissioner the individual’s earnings derived from services through electronic means, including by telephone and Internet; and (2) automatically issues a receipt to the individual (or representative) after receiving each such report. (b) Supplemental security income reporting system as model The Commissioner shall model the system established under subsection (a) on the electronic wage reporting systems for recipients of supplemental security income under title XVI of such Act. C Protecting Social Security Benefits 831. Closure of unintended loopholes (a) Presumed filing of application by individuals eligible for old-Age insurance benefits and for wife’s or husband’s insurance benefits (1) In general Section 202(r) of the Social Security Act ( 42 U.S.C. 402(r) ) is amended by striking paragraphs (1) and (2) and inserting the following: (1) If an individual is eligible for a wife’s or husband’s insurance benefit (except in the case of eligibility pursuant to clause (ii) of subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), in any month for which the individual is entitled to an old-age insurance benefit, such individual shall be deemed to have filed an application for wife’s or husband’s insurance benefits for such month. (2) If an individual is eligible (but for section 202(k)(4)) for an old-age insurance benefit in any month for which the individual is entitled to a wife’s or husband’s insurance benefit (except in the case of entitlement pursuant to clause (ii) of subsection (b)(1)(B) or subsection (c)(1)(B), as appropriate), such individual shall be deemed to have filed an application for old-age insurance benefits— (A) for such month, or (B) if such individual is also entitled to a disability insurance benefit for such month, in the first subsequent month for which such individual is not entitled to a disability insurance benefit. . (2) Conforming amendment Section 202 of the Social Security Act ( 42 U.S.C. 402 ) is amended— (A) in subsection (b)(1), by striking subparagraph (B) and inserting the following: (B) (i) has attained age 62, or (ii) in the case of a wife, has in her care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual, ; and (B) in subsection (c)(1), by striking subparagraph (B) and inserting the following: (B) (i) has attained age 62, or (ii) in the case of a husband, has in his care (individually or jointly with such individual) at the time of filing such application a child entitled to a child’s insurance benefit on the basis of the wages and self-employment income of such individual, . (3) Effective date The amendments made by this subsection shall apply with respect to individuals who attain age 62 in any calendar year after 2015. (b) Voluntary suspension of benefits (1) In general Section 202 of the Social Security Act ( 42 U.S.C. 402 ) is amended by adding at the end the following: (z) Voluntary suspension (1) (A) Except as otherwise provided in this subsection, any individual who has attained retirement age (as defined in section 216(l)) and is entitled to old-age insurance benefits may request that payment of such benefits be suspended— (i) beginning with the month following the month in which such request is received by the Commissioner, and (ii) ending with the earlier of the month following the month in which a request by the individual for a resumption of such benefits is so received or the month following the month in which the individual attains the age of 70. (2) An individual may not suspend such benefits under this subsection, and any suspension of such benefits under this subsection shall end, effective with respect to any month in which the individual becomes subject to— (A) mandatory suspension of such benefits under section 202(x); (B) termination of such benefits under section 202(n); (C) a penalty under section 1129A imposing nonpayment of such benefits; or (D) any other withholding, in whole or in part, of such benefits under any other provision of law that authorizes recovery of a debt by withholding such benefits. (3) In the case of an individual who requests that such benefits be suspended under this subsection, for any month during the period in which the suspension is in effect— (A) no retroactive benefits (as defined in subsection (j)(4)(B)(iii)) shall be payable to such individual; (B) no monthly benefit shall be payable to any other individual on the basis of such individual’s wages and self-employment income; and (C) no monthly benefit shall be payable to such individual on the basis of another individual’s wages and self-employment income. . (2) Conforming amendment Section 202(w)(2)(B)(ii) of the Social Security Act ( 42 U.S.C. 402(w)(2)(B)(ii) ) is amended by inserting under section 202(z) after request . (3) Effective date The amendments made by this subsection shall apply with respect to requests for benefit suspension submitted beginning at least 180 days after the date of the enactment of this Act. 832. Requirement for medical review (a) In general Section 221(h) of the Social Security Act ( 42 U.S.C. 421(h) ) is amended to read as follows: (h) An initial determination under subsection (a), (c), (g), or (i) shall not be made until the Commissioner of Social Security has made every reasonable effort to ensure— (1) in any case where there is evidence which indicates the existence of a mental impairment, that a qualified psychiatrist or psychologist has completed the medical portion of the case review and any applicable residual functional capacity assessment; and (2) in any case where there is evidence which indicates the existence of a physical impairment, that a qualified physician has completed the medical portion of the case review and any applicable residual functional capacity assessment. . (b) Effective date The amendment made by subsection (a) shall apply with respect to determinations of disability made on or after the date that is 1 year after the date of the enactment of this Act. 833. Reallocation of payroll tax revenue (1) Wages Section 201(b)(1) of the Social Security Act ( 42 U.S.C. 401(b)(1) ) is amended by striking and (R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and so reported and inserting (R) 1.80 per centum of the wages (as so defined) paid after December 31, 1999, and before January 1, 2016, and so reported, (S) 2.37 per centum of the wages (as so defined) paid after December 31, 2015, and before January 1, 2019, and so reported, and (T) 1.80 per centum of the wages (as so defined) paid after December 31, 2018, and so reported, . (2) Self-employment income Section 201(b)(2) of such Act ( 42 U.S.C. 401(b)(2) ) is amended by striking and (R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999 and inserting (R) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 1999, and before January 1, 2016, (S) 2.37 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2015, and before January 1, 2019, and (T) 1.80 per centum of the amount of self-employment income (as so defined) so reported for any taxable year beginning after December 31, 2018 . (3) Effective date The amendments made by this section shall apply with respect to wages paid after December 31, 2015, and self-employment income for taxable years beginning after such date. 834. Access to financial information for waivers and adjustments of recovery (a) Access to financial information for old-age, survivors, and disability insurance waivers Section 204(b) of the Social Security Act ( 42 U.S.C. 404(b) ) is amended to read as follows: (b) (1) In any case in which more than the correct amount of payment has been made, there shall be no adjustment of payments to, or recovery by the United States from, any person who is without fault if such adjustment or recovery would defeat the purpose of this title or would be against equity and good conscience. (2) In making for purposes of this subsection any determination of whether any individual is without fault, the Commissioner of Social Security shall specifically take into account any physical, mental, educational, or linguistic limitation such individual may have (including any lack of facility with the English language). (3) (A) In making for purposes of this subsection any determination of whether such adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines the record is needed in connection with a determination with respect to such adjustment or recovery. (B) Notwithstanding section 1104(a)(1) of the Right to Financial Privacy Act, an authorization provided by an individual pursuant this paragraph shall remain effective until the earlier of— (i) the rendering of a final decision on whether adjustment or recovery would defeat the purpose of this title; or (ii) the express revocation by the individual of the authorization, in a written notification to the Commissioner. (C) (i) An authorization obtained by the Commissioner of Social Security pursuant this paragraph shall be considered to meet the requirements of the Right to Financial Privacy Act for purposes of section 1103(a) of such Act, and need not be furnished to the financial institution, notwithstanding section 1104(a) of such Act. (ii) The certification requirements of section 1103(b) of the Right to Financial Privacy Act shall not apply to requests by the Commissioner of Social Security pursuant to an authorization provided under this paragraph. (iii) A request by the Commissioner pursuant to an authorization provided under this paragraph is deemed to meet the requirements of section 1104(a)(3) of the Right to Financial Privacy Act and the flush language of section 1102 of such Act. (D) The Commissioner shall inform any person who provides authorization pursuant to this paragraph of the duration and scope of the authorization. (E) If an individual refuses to provide, or revokes, any authorization for the Commissioner of Social Security to obtain from any financial institution any financial record, the Commissioner may, on that basis, determine that adjustment or recovery would not defeat the purpose of this title. . (b) Access to financial information for supplemental security income waivers (1) In general Section 1631(b)(1)(B) of the Social Security Act ( 42 U.S.C. 1383(b)(1)(B) ) is amended by adding at the end the following: In making for purposes of this subparagraph a determination of whether an adjustment or recovery would defeat the purpose of this title, the Commissioner of Social Security shall require an individual to provide authorization for the Commissioner to obtain (subject to the cost reimbursement requirements of section 1115(a) of the Right to Financial Privacy Act) from any financial institution (within the meaning of section 1101(1) of such Act) any financial record (within the meaning of section 1101(2) of such Act) held by the institution with respect to such individual whenever the Commissioner determines that the record is needed in connection with a determination with respect to such adjustment or recovery, under the terms and conditions established under subsection (e)(1)(B). . (2) Conforming amendment Section 1631(e)(1)(B)(ii)(V) of such Act ( 42 U.S.C. 1383(e)(1)(B)(ii)(V) ) is amended by inserting , determine that adjustment or recovery on account of an overpayment with respect to the applicant or recipient would not defeat the purpose of this title, or both before the period at the end. (c) Effective date The amendments made by this section shall apply with respect to determinations made on or after the date that is 3 months after the date of the enactment of this section. D Relieving Administrative Burdens and Miscellaneous Provisions 841. Interagency coordination to improve program administration (a) In general Title XI of the Social Security Act ( 42 U.S.C. 1301 et seq. ) is amended by inserting after section 1127 the following: 1127A. Interagency coordination to improve program administration (a) Coordination agreement Notwithstanding any other provision of law, including section 207 of this Act, the Commissioner of Social Security (referred to in this section as ‘the Commissioner’) and the Director of the Office of Personnel Management (referred to in this section as ‘the Director’) shall enter into an agreement under which a system is established to carry out the following procedure: (1) The Director shall notify the Commissioner when any individual is determined to be entitled to a monthly disability annuity payment pursuant to subchapter V of chapter 84 of subpart G of part III of title 5, United States Code, and shall certify that such individual has provided the authorization described in subsection (f). (2) If the Commissioner determines that an individual described in paragraph (1) is also entitled to past-due benefits under section 223, the Commissioner shall notify the Director of such fact. (3) Not later than 30 days after receiving a notification described in paragraph (2) with respect to an individual, the Director shall provide the Commissioner with the total amount of any disability annuity overpayments made to such individual, as well as any other information (in such form and manner as the Commissioner shall require) that the Commissioner determines is necessary to carry out this section. (4) If the Director provides the Commissioner with the information described in paragraph (3) in a timely manner, the Commissioner may withhold past-due benefits under section 223 to which such individual is entitled and may pay the amount described in paragraph (3) to the Office of Personnel Management for any disability annuity overpayments made to such individual. (5) The Director shall credit any amount received under paragraph (4) with respect to an individual toward any disability annuity overpayment owed by such individual. (b) Limitations (1) Priority of other reductions Benefits shall only be withheld under this section after any other reduction applicable under this Act, including sections 206(a)(4), 224, and 1127(a). (2) Timely notification required The Commissioner may not withhold benefits under this section if the Director does not provide the notice described in subsection (a)(3) within the time period described in such subsection. (c) Delayed payment of past-Due benefits If the Commissioner is required to make a notification described in subsection (a)(2) with respect to an individual, the Commissioner shall not make any payment of past-due benefits under section 223 to such individual until after the period described in subsection (a)(3). (d) Review Notwithstanding section 205 or any other provision of law, any determination regarding the withholding of past-due benefits under this section shall only be subject to adjudication and review by the Director under section 8461 of title 5, United States Code. (e) Disability annuity overpayment defined For purposes of this section, the term disability annuity overpayment means the amount of the reduction under section 8452(a)(2) of title 5, United States Code, applicable to a monthly annuity payment made to an individual pursuant to subchapter V of chapter 84 of subpart G of part III of such title due to the individual’s concurrent entitlement to a disability insurance benefit under section 223 during such month. (f) Authorization to withhold benefits The authorization described in this subsection, with respect to an individual, is written authorization provided by the individual to the Director which authorizes the Commissioner to withhold past-due benefits under section 223 to which such individual is entitled in order to pay the amount withheld to the Office of Personnel Management for any disability overpayments made to such individual. (g) Expenses The Director shall pay to the Social Security Administration an amount equal to the amount estimated by the Commissioner as the total cost incurred by the Social Security Administration in carrying out this section for each calendar quarter. . (b) Effective date The amendment made by this section shall apply to past-due disability insurance benefits payable on or after the date that is 1 year after the date of the enactment of this section. 842. Elimination of quinquennial determinations relating to wage credits for military service prior to 1957 Section 217(g)(2) of the Social Security Act ( 42 U.S.C. 417(g)(2) ) is amended— (1) by inserting through 2010 after each fifth year thereafter ; and (2) by inserting after the first sentence the following: The Secretary of Health and Human Services shall revise the amount determined under paragraph (1) with respect to the Federal Hospital Insurance Trust Fund under title XVIII in 2015 and each fifth year thereafter through such date, and using such data, as the Secretary determines appropriate on the basis of the amount of benefits and administrative expenses actually paid from such Trust Fund under title XVIII and the relevant actuarial assumptions set forth in the report of the Board of Trustees of such Trust Fund for such year under section 1817(b). . 843. Certification of benefits payable to a divorced spouse of a railroad worker to the Railroad Retirement Board Section 205(i) of the Social Security Act ( 42 U.S.C. 405(i) ) is amended by inserting or divorced wife or divorced husband after the wife or husband . 844. Technical amendments to eliminate obsolete provisions (a) Elimination of reference in section 226 to a repealed provision Section 226 of the Social Security Act ( 42 U.S.C. 426 ) is amended— (1) by striking subsection (i); and (2) by redesignating subsection (j) as subsection (i). (b) Elimination of reference in section 226A to a repealed provision Section 226A of such Act ( 42 U.S.C. 426–1 ) is amended by striking the second subsection (c). 845. Reporting requirements to Congress (a) Report on fraud and improper payment prevention activities Section 704(b) of the Social Security Act ( 42 U.S.C. 904(b) ) is amended by adding at the end the following: (3) For each fiscal year beginning with 2016 and ending with 2021, the Commissioner shall include in the annual budget prepared pursuant to subparagraph (A) a report describing the purposes for which amounts made available for purposes described in section 251(b)(2)(B) of the Balanced Budget and Emergency Deficit Control Act of 1985 for the fiscal year were expended by the Social Security Administration and the purposes for which the Commissioner plans for the Administration to expend such funds in the succeeding fiscal year, including— (A) the total such amount expended; (B) the amount expended on co-operative disability investigation units; (C) the number of cases of fraud prevented by co-operative disability investigation units and the amount expended on such cases (as reported to the Commissioner by the Inspector General of the Social Security Administration); (D) the number of felony cases prosecuted under section 208 (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases; (E) the amount of such felony cases successfully prosecuted (as reported to the Commissioner by the Inspector General) and the amount expended by the Social Security Administration in supporting the prosecution of such cases; (F) the amount expended on and the number of completed— (i) continuing disability reviews conducted by mail; (ii) redeterminations conducted by mail; (iii) medical continuing disability reviews conducted pursuant to section 221(i); (iv) medical continuing disability reviews conducted pursuant to 1614(a)(3)(H); (v) redeterminations conducted pursuant to section 1611(c); and (vi) work-related continuing disability reviews to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity; (G) the number of cases of fraud identified for which benefits were terminated as a result of medical continuing disability reviews (as reported to the Commissioner by the Inspector General), work-related continuing disability reviews, and redeterminations, and the amount of resulting savings for each such type of review or redetermination; and (H) the number of work-related continuing disability reviews in which a beneficiary improperly reported earnings derived from services for more than 3 consecutive months, and the amount of resulting savings. . (b) Report on work-Related continuing disability reviews The Commissioner of Social Security shall annually submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on the number of work-related continuing disability reviews conducted each year to determine whether earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity. Such report shall include— (1) the number of individuals receiving benefits based on disability under title II of such Act for whom reports of earnings were received from any source by the Commissioner in the previous calendar year, reported as a total number and separately by the source of the report; (2) the number of individuals for whom such reports resulted in a determination to conduct a work-related continuing disability review, and the basis on which such determinations were made; (3) in the case of a beneficiary selected for a work-related continuing disability review on the basis of a report of earnings from any source— (A) the average number of days— (i) between the receipt of the report and the initiation of the review; (ii) between the initiation and the completion of the review; and (iii) the average amount of overpayment, if any; (B) the number of such reviews completed during such calendar year, and the number of such reviews that resulted in a suspension or termination of benefits; (C) the number of such reviews initiated in the current year that had not been completed as of the end of such calendar year; (D) the number of such reviews initiated in a prior year that had not been completed as of the end of such calendar year; (4) the total savings to the Trust Funds and the Treasury generated from benefits suspended or terminated as a result of such reviews; and (5) with respect to individuals for whom a work-related continuing disability review was completed during such calendar year— (A) the number who participated in the Ticket to Work program under section 1148 during such calendar year; (B) the number who used any program work incentives during such calendar year; and (C) the number who received vocational rehabilitation services during such calendar year with respect to which the Commissioner of Social Security reimbursed a State agency under section 222(d). (c) Report on overpayment waivers Not later than January 1 of each calendar year, the Commissioner of Social Security shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on— (1) the number and total value of overpayments recovered or scheduled to be recovered by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively, including the terms and conditions of repayment of such overpayments; and (2) the number and total value of overpayments waived by the Social Security Administration during the previous fiscal year of benefits under title II and title XVI, respectively. 846. Expedited examination of administrative law judges (a) In general Notwithstanding any other provision of law, the Office of Personnel Management shall, upon request of the Commissioner of Social Security, expeditiously administer a sufficient number of competitive examinations, as determined by the Commissioner, for the purpose of identifying an adequate number of candidates to be appointed as Administrative Law Judges under section 3105 of title 5, United States Code. The first such examination shall take place not later than April 1, 2016 and other examinations shall take place at such time or times requested by the Commissioner, but not later than December 31, 2022. Such examinations shall proceed even if one or more individuals who took a prior examination have appealed an adverse determination and one or more of such appeals have not concluded, provided that— (1) the Commissioner of Social Security has made a determination that delaying the examination poses a significant risk that an adequate number of Administrative Law Judges will not be available to meet the need of the Social Security Administration to reduce or prevent a backlog of cases awaiting a hearing; (2) an individual whose appeal is pending is provided an option to continue their appeal or elects to take the new examination, in which case the appeal is considered vacated; and (3) an individual who decides to continue his or her appeal and who ultimately prevails in the appeal shall receive expeditious consideration for hire by the Office Personnel Management and the Commissioner of Social Security. (b) Payment of costs Notwithstanding any other provision of law, the Commissioner of Social Security shall pay the full cost associated with each examination conducted pursuant to subsection (a). IX Temporary extension of public debt limit 901. Temporary extension of public debt limit (a) In general Section 3101(b) of title 31, United States Code, shall not apply for the period beginning on the date of the enactment of this Act and ending on March 15, 2017. (b) Special rule relating to obligations issued during extension period Effective March 16, 2017, the limitation in effect under section 3101(b) of title 31, United States Code, shall be increased to the extent that— (1) the face amount of obligations issued under chapter 31 of such title and the face amount of obligations whose principal and interest are guaranteed by the United States Government (except guaranteed obligations held by the Secretary of the Treasury) outstanding on March 16, 2017, exceeds (2) the face amount of such obligations outstanding on the date of the enactment of this Act. 902. Restoring congressional authority over the national debt (a) Extension limited to necessary obligations An obligation shall not be taken into account under section 901(b)(1) unless the issuance of such obligation was necessary to fund a commitment incurred pursuant to law by the Federal Government that required payment before March 16, 2017. (b) Prohibition on creation of cash reserve during extension period The Secretary of the Treasury shall not issue obligations during the period specified in section 901(a) for the purpose of increasing the cash balance above normal operating balances in anticipation of the expiration of such period. X Spectrum Pipeline 1001. Short title This title may be cited as the Spectrum Pipeline Act of 2015 . 1002. Definitions In this title: (1) Assistant Secretary The term Assistant Secretary means the Assistant Secretary of Commerce for Communications and Information. (2) Commission The term Commission means the Federal Communications Commission. (3) Federal entity The term Federal entity has the meaning given such term in section 113(l) of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923(l) ). (4) Secretary The term Secretary means the Secretary of Commerce. 1003. Rule of construction Each range of frequencies described in this title shall be construed to be inclusive of the upper and lower frequencies in the range. 1004. Identification, reallocation, and auction of Federal spectrum (a) Identification of spectrum Not later than January 1, 2022, the Secretary shall submit to the President and to the Commission a report identifying 30 megahertz of electromagnetic spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below the frequency of 3 gigahertz (except for the spectrum between the frequencies of 1675 megahertz and 1695 megahertz) for reallocation from Federal use to non-Federal use or shared Federal and non-Federal use, or a combination thereof. (b) Clearing of spectrum The President shall— (1) not later than January 1, 2022, begin the process of withdrawing or modifying the assignment to a Federal Government station of the electromagnetic spectrum identified under subsection (a); and (2) not later than 30 days after completing the withdrawal or modification, notify the Commission that the withdrawal or modification is complete. (c) Reallocation and Auction (1) In general The Commission shall— (A) reallocate the electromagnetic spectrum identified under subsection (a) for non-Federal use or shared Federal and non-Federal use, or a combination thereof; and (B) notwithstanding paragraph (15)(A) of section 309(j) of the Communications Act of 1934 ( 47 U.S.C. 309(j) ), not later than July 1, 2024, begin a system of competitive bidding under such section to grant new initial licenses for the use of such spectrum, subject to flexible-use service rules. (2) Proceeds to cover 110 percent of federal relocation or sharing costs Nothing in paragraph (1) shall be construed to relieve the Commission from the requirements of section 309(j)(16)(B) of the Communications Act of 1934 ( 47 U.S.C. 309(j)(16)(B) ). 1005. Additional uses of Spectrum Relocation Fund (a) In general Section 118 of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 928 ) is amended— (1) by redesignating subsection (g) as subsection (i); and (2) by inserting after subsection (f) the following: (g) Additional payments for research and development and planning activities (1) Amounts available Notwithstanding subsections (c) through (e)— (A) there are appropriated from the Fund on the date of the enactment of the Spectrum Pipeline Act of 2015 , and available to the Director of OMB for use in accordance with paragraph (2), not more than $500,000,000 from amounts in the Fund on such date of enactment; and (B) there are appropriated from the Fund after such date of enactment, and available to the Director of OMB for use in accordance with such paragraph, not more than 10 percent of the amounts deposited in the Fund after such date of enactment. (2) Use of amounts (A) In general The Director of OMB may use amounts made available under paragraph (1) to make payments requested by Federal entities for research and development, engineering studies, economic analyses, activities with respect to systems, or other planning activities intended to improve the efficiency and effectiveness of the spectrum use of Federal entities in order to make available frequencies described in subparagraph (C) for reallocation for non-Federal use or shared Federal and non-Federal use, or a combination thereof, and for auction in accordance with such reallocation. (B) Systems that improve efficiency and effectiveness of Federal spectrum use For purposes of a payment under subparagraph (A) for activities with respect to systems that improve the efficiency and effectiveness of the spectrum use of Federal entities, such systems include the following: (i) Systems that have increased functionality or that increase the ability of a Federal entity to accommodate spectrum sharing with non-Federal entities. (ii) Systems that consolidate functions or services that have been provided using separate systems. (iii) Non-spectrum technology or systems. (C) Frequencies described The frequencies described in this subparagraph are, with respect to a payment under subparagraph (A), frequencies that— (i) are assigned to a Federal entity; and (ii) at the time of the activities conducted with such payment, are not identified for auction. (D) Conditions The Director of OMB may not make a payment to a Federal entity under subparagraph (A)— (i) unless— (I) the Federal entity has submitted to the Technical Panel established under section 113(h)(3) a plan describing the activities that the Federal entity will conduct with such payment; (II) the Technical Panel has approved such plan under subparagraph (E); and (III) the Director of OMB has submitted the plan approved under subparagraph (E) to the congressional committees described in subsection (d)(2)(C); and (ii) until 60 days have elapsed after submission of the plan under clause (i)(III). (E) Review by Technical Panel (i) In general Not later than 120 days after a Federal entity submits a plan under subparagraph (D)(i)(I) to the Technical Panel established under section 113(h)(3), the Technical Panel shall approve or disapprove such plan. (ii) Criteria for review In considering whether to approve or disapprove a plan under this subparagraph, the Technical Panel shall consider whether— (I) the activities that the Federal entity will conduct with the payment will— (aa) increase the probability of relocation from or sharing of Federal spectrum; (bb) facilitate an auction intended to occur not later than 8 years after the payment; and (cc) increase the net expected auction proceeds in an amount not less than the time value of the amount of the payment; and (II) the transfer will leave sufficient amounts in the Fund for the other purposes of the Fund. (h) Prioritization of payments In determining whether to make payments under subsections (f) and (g), the Director of OMB shall, to the extent practicable, prioritize payments under subsection (g). . (b) Administrative support for Technical Panel Section 113(h)(3)(C) of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923(h)(3)(C) ) is amended by striking this subsection and subsection (i) and inserting this subsection, subsection (i), and section 118(g)(2)(E) . (c) Eligible Federal entities Section 113 of the National Telecommunications and Information Administration Organization Act ( 47 U.S.C. 923 ) is amended— (1) in subsection (g)— (A) in paragraph (1)— (i) by striking authorized to use a band of eligible frequencies described in paragraph (2) and ; (ii) by inserting eligible after auction of ; (iii) by inserting eligible after reallocation of ; and (B) in paragraph (3)(A), by striking previously assigned to such entity or the sharing of spectrum frequencies assigned to such entity and inserting or the sharing of spectrum frequencies ; and (2) in subsection (h)(1), by striking authorized to use any such frequency . 1006. Plans for auction of certain spectrum (a) Reports to Congress In accordance with each paragraph of subsection (c), the Commission, in coordination with the Assistant Secretary, shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a report containing a proposed plan for the assignment of new licenses for non-Federal use of the spectrum identified under such paragraph, including— (1) an assessment of the operations of Federal entities that operate Federal Government stations authorized to use such spectrum; (2) an estimated timeline for the competitive bidding process; and (3) a proposed plan for balance between unlicensed and licensed use. (b) Information for assessment of Federal entity operations The Assistant Secretary, in coordination with the affected Federal entities, shall provide to the Commission the necessary information to carry out subsection (a)(1). (c) Report deadlines; identification of spectrum The Commission shall submit reports under subsection (a) as follows: (1) Not later than January 1, 2022, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under section 1004(a). (2) Not later than January 1, 2024, for at least 50 megahertz of spectrum (in bands of not less than 10 megahertz of contiguous frequencies) below 6 gigahertz, to be identified by the Commission, in coordination with the Assistant Secretary, from spectrum other than the spectrum identified under paragraph (1) or section 1004(a). 1007. FCC auction authority Section 309(j)(11) of the Communications Act of 1934 ( 47 U.S.C. 309(j)(11) ) is amended by inserting before the period at the end the following: , except that, with respect to the electromagnetic spectrum identified under section 1004(a) of the Spectrum Pipeline Act of 2015 , such authority shall expire on September 30, 2025 . 1008. Reports to Congress Not later than 3 years after the date of the enactment of this Act, the Commission shall submit to Congress— (1) a report containing an analysis of the results of the rules changes relating to the frequencies between 3550 megahertz and 3650 megahertz; and (2) a report containing an analysis of proposals to promote and identify additional spectrum bands that can be shared between incumbent uses and new licensed, and unlicensed services under such rules and identification of at least 1 gigahertz between 6 gigahertz and 57 GHz for such use. XI Revenue provisions related to tax compliance 1101. Partnership audits and adjustments (a) Repeal of TEFRA partnership audit rules Chapter 63 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (b) Repeal of electing large partnership rules (1) In general Subchapter K of chapter 1 of such Code is amended by striking part IV (and by striking the item relating to such part in the table of parts for such subchapter). (2) Assessment rules relating to electing large partnerships Chapter 63 of such Code is amended by striking subchapter D (and by striking the item relating to such subchapter in the table of subchapters for such chapter). (c) Partnership audit reform (1) In general Chapter 63 of such Code, as amended by the preceding provisions of this section, is amended by inserting after subchapter B the following new subchapter: C Treatment of partnerships Part I—In general Part II—Partnership adjustments Part III—Procedure Part IV—Definitions and special rules I In general Sec. 6221. Determination at partnership level. Sec. 6222. Partner’s return must be consistent with partnership return. Sec. 6223. Designation of partnership representative. 6221. Determination at partnership level (a) In general Any adjustment to items of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year (and any partner’s distributive share thereof) shall be determined, any tax attributable thereto shall be assessed and collected, and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to any such item or share shall be determined, at the partnership level pursuant to this subchapter. (b) Election out for certain partnerships with 100 or fewer partners, etc (1) In general This subchapter shall not apply with respect to any partnership for any taxable year if— (A) the partnership elects the application of this subsection for such taxable year, (B) for such taxable year the partnership is required to furnish 100 or fewer statements under section 6031(b) with respect to its partners, (C) each of the partners of such partnership is an individual, a C corporation, any foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner, (D) the election— (i) is made with a timely filed return for such taxable year, and (ii) includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each partner of such partnership, and (E) the partnership notifies each such partner of such election in the manner prescribed by the Secretary. (2) Special rules relating to certain partners (A) S corporation partners In the case of a partner that is an S corporation— (i) the partnership shall only be treated as meeting the requirements of paragraph (1)(C) with respect to such partner if such partnership includes (in the manner prescribed by the Secretary) a disclosure of the name and taxpayer identification number of each person with respect to whom such S corporation is required to furnish a statement under section 6037(b) for the taxable year of the S corporation ending with or within the partnership taxable year for which the application of this subsection is elected, and (ii) the statements such S corporation is required to so furnish shall be treated as statements furnished by the partnership for purposes of paragraph (1)(B). (B) Foreign partners For purposes of paragraph (1)(D)(ii), the Secretary may provide for alternative identification of any foreign partners. (C) Other partners The Secretary may by regulation or other guidance prescribe rules similar to the rules of subparagraph (A) with respect to any partners not described in such subparagraph or paragraph (1)(C). 6222. Partner’s return must be consistent with partnership return (a) In general A partner shall, on the partner’s return, treat each item of income, gain, loss, deduction, or credit attributable to a partnership in a manner which is consistent with the treatment of such income, gain, loss, deduction, or credit on the partnership return. (b) Underpayment due to inconsistent treatment assessed as math error Any underpayment of tax by a partner by reason of failing to comply with the requirements of subsection (a) shall be assessed and collected in the same manner as if such underpayment were on account of a mathematical or clerical error appearing on the partner’s return. Paragraph (2) of section 6213(b) shall not apply to any assessment of an underpayment referred to in the preceding sentence. (c) Exception for notification of inconsistent treatment (1) In general In the case of any item referred to in subsection (a), if— (A) (i) the partnership has filed a return but the partner’s treatment on the partner’s return is (or may be) inconsistent with the treatment of the item on the partnership return, or (ii) the partnership has not filed a return, and (B) the partner files with the Secretary a statement identifying the inconsistency, subsections (a) and (b) shall not apply to such item. (2) Partner receiving incorrect information A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to an item if the partner— (A) demonstrates to the satisfaction of the Secretary that the treatment of the item on the partner’s return is consistent with the treatment of the item on the statement furnished to the partner by the partnership, and (B) elects to have this paragraph apply with respect to that item. (d) Final decision on certain positions not binding on partnership Any final decision with respect to an inconsistent position identified under subsection (c) in a proceeding to which the partnership is not a party shall not be binding on the partnership. (e) Addition to tax for failure to comply with section For addition to tax in the case of a partner’s disregard of the requirements of this section, see part II of subchapter A of chapter 68. 6223. Partners bound by actions of partnership (a) Designation of partnership representative Each partnership shall designate (in the manner prescribed by the Secretary) a partner (or other person) with a substantial presence in the United States as the partnership representative who shall have the sole authority to act on behalf of the partnership under this subchapter. In any case in which such a designation is not in effect, the Secretary may select any person as the partnership representative. (b) Binding effect A partnership and all partners of such partnership shall be bound— (1) by actions taken under this subchapter by the partnership, and (2) by any final decision in a proceeding brought under this subchapter with respect to the partnership. II Partnership adjustments Sec. 6225. Partnership adjustment by Secretary. Sec. 6226. Alternative to payment of imputed underpayment by partnership. Sec. 6227. Administrative adjustment request by partnership. 6225. Partnership adjustment by Secretary (a) In general In the case of any adjustment by the Secretary in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof— (1) the partnership shall pay any imputed underpayment with respect to such adjustment in the adjustment year as provided in section 6232, and (2) any adjustment that does not result in an imputed underpayment shall be taken into account by the partnership in the adjustment year— (A) except as provided in subparagraph (B), as a reduction in non-separately stated income or an increase in non-separately stated loss (whichever is appropriate) under section 702(a)(8), or (B) in the case of an item of credit, as a separately stated item. (b) Determination of imputed underpayments For purposes of this subchapter— (1) In general Except as provided in subsection (c), any imputed underpayment with respect to any partnership adjustment for any reviewed year shall be determined— (A) by netting all adjustments of items of income, gain, loss, or deduction and multiplying such net amount by the highest rate of tax in effect for the reviewed year under section 1 or 11, (B) by treating any net increase or decrease in loss under subparagraph (A) as a decrease or increase, respectively, in income, and (C) by taking into account any adjustments to items of credit as an increase or decrease, as the case may be, in the amount determined under subparagraph (A). (2) Adjustments to distributive shares of partners not netted In the case of any adjustment which reallocates the distributive share of any item from one partner to another, such adjustment shall be taken into account under paragraph (1) by disregarding— (A) any decrease in any item of income or gain, and (B) any increase in any item of deduction, loss, or credit. (c) Modification of imputed underpayments (1) In general The Secretary shall establish procedures under which the imputed underpayment amount may be modified consistent with the requirements of this subsection. (2) Amended returns of partners (A) In general Such procedures shall provide that if— (i) one or more partners file returns (notwithstanding section 6511) for the taxable year of the partners which includes the end of the reviewed year of the partnership, (ii) such returns take into account all adjustments under subsection (a) properly allocable to such partners (and for any other taxable year with respect to which any tax attribute is affected by reason of such adjustments), and (iii) payment of any tax due is included with such return, then the imputed underpayment amount shall be determined without regard to the portion of the adjustments so taken into account. (B) Reallocation of distributive share In the case of any adjustment which reallocates the distributive share of any item from one partner to another, paragraph (2) shall apply only if returns are filed by all partners affected by such adjustment. (3) Tax-exempt partners Such procedures shall provide for determining the imputed underpayment without regard to the portion thereof that the partnership demonstrates is allocable to a partner that would not owe tax by reason of its status as a tax-exempt entity (as defined in section 168(h)(2)). (4) Modification of applicable highest tax rates (A) In general Such procedures shall provide for taking into account a rate of tax lower than the rate of tax described in subsection (b)(1)(A) with respect to any portion of the imputed underpayment that the partnership demonstrates is allocable to a partner which— (i) in the case of ordinary income, is a C corporation, or (ii) in the case of a capital gain or qualified dividend, is an individual. In no event shall the lower rate determined under the preceding sentence be less than the highest rate in effect with respect to the income and taxpayer described in clause (i) or clause (ii), as the case may be. For purposes of clause (ii), an S corporation shall be treated as an individual. (B) Portion of imputed underpayment to which lower rate applies (i) In general Except as provided in clause (ii), the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the partners’ distributive share of items to which the imputed underpayment relates. (ii) Rule in case of varied treatment of items among partners If the imputed underpayment is attributable to the adjustment of more than 1 item, and any partner’s distributive share of such items is not the same with respect to all such items, then the portion of the imputed underpayment to which the lower rate applies with respect to a partner under subparagraph (A) shall be determined by reference to the amount which would have been the partner’s distributive share of net gain or loss if the partnership had sold all of its assets at their fair market value as of the close of the reviewed year of the partnership. (5) Other procedures for modification of imputed underpayment The Secretary may by regulations or guidance provide for additional procedures to modify imputed underpayment amounts on the basis of such other factors as the Secretary determines are necessary or appropriate to carry out the purposes of this subsection. (6) Year and day for submission to Secretary Anything required to be submitted pursuant to paragraph (1) shall be submitted to the Secretary not later than the close of the 270-day period beginning on the date on which the notice of a proposed partnership adjustment is mailed under section 6231 unless such period is extended with the consent of the Secretary. (7) Decision of Secretary Any modification of the imputed underpayment amount under this subsection shall be made only upon approval of such modification by the Secretary. (d) Definitions For purposes of this subchapter— (1) Reviewed year The term reviewed year means the partnership taxable year to which the item being adjusted relates. (2) Adjustment year The term adjustment year means the partnership taxable year in which— (A) in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final, (B) in the case of an administrative adjustment request under section 6227, such administrative adjustment request is made, or (C) in any other case, notice of the final partnership adjustment is mailed under section 6231. 6226. Alternative to payment of imputed underpayment by partnership (a) In general If the partnership— (1) not later than 45 days after the date of the notice of final partnership adjustment, elects the application of this section with respect to an imputed underpayment, and (2) at such time and in such manner as the Secretary may provide, furnishes to each partner of the partnership for the reviewed year and to the Secretary a statement of the partner’s share of any adjustment to income, gain, loss, deduction, or credit (as determined in the notice of final partnership adjustment), section 6225 shall not apply with respect to such underpayment and each such partner shall take such adjustment into account as provided in subsection (b). The election under paragraph (1) shall be made in such manner as the Secretary may provide and, once made, shall be revocable only with the consent of the Secretary. (b) Adjustments taken into account by partner (1) Tax imposed in year of statement Each partner’s tax imposed by chapter 1 for the taxable year which includes the date the statement was furnished under subsection (a) shall be increased by the aggregate of the adjustment amounts determined under paragraph (2) for the taxable years referred to therein. (2) Adjustment amounts The adjustment amounts determined under this paragraph are— (A) in the case of the taxable year of the partner which includes the end of the reviewed year, the amount by which the tax imposed under chapter 1 would increase if the partner’s share of the adjustments described in subsection (a) were taken into account for such taxable year, plus (B) in the case of any taxable year after the taxable year referred to in subparagraph (A) and before the taxable year referred to in paragraph (1), the amount by which the tax imposed under chapter 1 would increase by reason of the adjustment to tax attributes under paragraph (3). (3) Adjustment of tax attributes Any tax attribute which would have been affected if the adjustments described in subsection (a) were taken into account for the taxable year referred to in paragraph (2)(A) shall— (A) in the case of any taxable year referred to in paragraph (2)(B), be appropriately adjusted for purposes of applying such paragraph, and (B) in the case of any subsequent taxable year, be appropriately adjusted. (c) Penalties and interest (1) Penalties Notwithstanding subsections (a) and (b), any penalties, additions to tax, or additional amount shall be determined as provided under section 6221 and the partners of the partnership for the reviewed year shall be liable for any such penalty, addition to tax, or additional amount. (2) Interest In the case of an imputed underpayment with respect to which the application of this section is elected, interest shall be determined— (A) at the partner level, (B) from the due date of the return for the taxable year to which the increase is attributable (determined by taking into account any increases attributable to a change in tax attributes for a taxable year under subsection (b)(2)), and (C) at the underpayment rate under section 6621(a)(2), determined by substituting 5 percentage points for 3 percentage points in subparagraph (B) thereof. 6227. Administrative adjustment request by partnership (a) In general A partnership may file a request for an administrative adjustment in the amount of one or more items of income, gain, loss, deduction, or credit of the partnership for any partnership taxable year. (b) Adjustment Any such adjustment under subsection (a) shall be determined and taken into account for the partnership taxable year in which the administrative adjustment request is made— (1) by the partnership under rules similar to the rules of section 6225 (other than paragraphs (2), (6) and (7) of subsection (c) thereof) for the partnership taxable year in which the administrative adjustment request is made, or (2) by the partnership and partners under rules similar to the rules of section 6226 (determined without regard to the substitution described in subsection (c)(2)(C) thereof). In the case of an adjustment that would not result in an imputed underpayment, paragraph (1) shall not apply and paragraph (2) shall apply with appropriate adjustments. (c) Period of limitations A partnership may not file such a request more than 3 years after the later of— (1) the date on which the partnership return for such year is filed, or (2) the last day for filing the partnership return for such year (determined without regard to extensions). In no event may a partnership file such a request after a notice of an administrative proceeding with respect to the taxable year is mailed under section 6231. 1 Procedure Sec. 6231. Notice of proceedings and adjustment. Sec. 6232. Assessment, collection, and payment. Sec. 6233. Interest and penalties. Sec. 6234. Judicial review of partnership adjustment. Sec. 6235. Period of limitations on making adjustments. 6231. Notice of proceedings and adjustment (a) In general The Secretary shall mail to the partnership and the partnership representative— (1) notice of any administrative proceeding initiated at the partnership level with respect to an adjustment of any item of income, gain, loss, deduction, or credit of a partnership for a partnership taxable year, or any partner’s distributive share thereof, (2) notice of any proposed partnership adjustment resulting from such proceeding, and (3) notice of any final partnership adjustment resulting from such proceeding. Any notice of a final partnership adjustment shall not be mailed earlier than 270 days after the date on which the notice of the proposed partnership adjustment is mailed. Such notices shall be sufficient if mailed to the last known address of the partnership representative or the partnership (even if the partnership has terminated its existence). The first sentence shall apply to any proceeding with respect to an administrative adjustment request filed by a partnership under section 6227. (b) Further notices restricted If the Secretary mails a notice of a final partnership adjustment to any partnership for any partnership taxable year and the partnership files a petition under section 6234 with respect to such notice, in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact, the Secretary shall not mail another such notice to such partnership with respect to such taxable year. (c) Authority to rescind notice with partnership consent The Secretary may, with the consent of the partnership, rescind any notice of a partnership adjustment mailed to such partnership. Any notice so rescinded shall not be treated as a notice of a partnership adjustment for purposes of this subchapter, and the taxpayer shall have no right to bring a proceeding under section 6234 with respect to such notice. 6232. Assessment, collection, and payment (a) In general Any imputed underpayment shall be assessed and collected in the same manner as if it were a tax imposed for the adjustment year by subtitle A, except that in the case of an administrative adjustment request to which section 6227(b)(1) applies, the underpayment shall be paid when the request is filed. (b) Limitation on assessment Except as otherwise provided in this chapter, no assessment of a deficiency may be made (and no levy or proceeding in any court for the collection of any amount resulting from such adjustment may be made, begun or prosecuted) before— (1) the close of the 90th day after the day on which a notice of a final partnership adjustment was mailed, and (2) if a petition is filed under section 6234 with respect to such notice, the decision of the court has become final. (c) Premature action may be enjoined Notwithstanding section 7421(a), any action which violates subsection (b) may be enjoined in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action under this subsection unless a timely petition has been filed under section 6234 and then only in respect of the adjustments that are the subject of such petition. (d) Exceptions to restrictions on adjustments (1) Adjustments arising out of math or clerical errors (A) In general If the partnership is notified that, on account of a mathematical or clerical error appearing on the partnership return, an adjustment to a item is required, rules similar to the rules of paragraphs (1) and (2) of section 6213(b) shall apply to such adjustment. (B) Special rule If a partnership is a partner in another partnership, any adjustment on account of such partnership’s failure to comply with the requirements of section 6222(a) with respect to its interest in such other partnership shall be treated as an adjustment referred to in subparagraph (A), except that paragraph (2) of section 6213(b) shall not apply to such adjustment. (2) Partnership may waive restrictions The partnership may at any time (whether or not any notice of partnership adjustment has been issued), by a signed notice in writing filed with the Secretary, waive the restrictions provided in subsection (b) on the making of any partnership adjustment. (e) Limit where no proceeding begun If no proceeding under section 6234 is begun with respect to any notice of a final partnership adjustment during the 90-day period described in subsection (b) thereof, the amount for which the partnership is liable under section 6225 shall not exceed the amount determined in accordance with such notice. 6233. Interest and penalties (a) Interest and penalties determined from reviewed year (1) In general Except to the extent provided in section 6226(c), in the case of a partnership adjustment for a reviewed year— (A) interest shall be computed under paragraph (2), and (B) the partnership shall be liable for any penalty, addition to tax, or additional amount as provided in paragraph (3). (2) Determination of amount of interest The interest computed under this paragraph with respect to any partnership adjustment is the interest which would be determined under chapter 67 for the period beginning on the day after the return due date for the reviewed year and ending on the return due date for the adjustment year (or, if earlier, the date payment of the imputed underpayment is made). Proper adjustments in the amount determined under the preceding sentence shall be made for adjustments required for partnership taxable years after the reviewed year and before the adjustment year by reason of such partnership adjustment. (3) Penalties Any penalty, addition to tax, or additional amount shall be determined at the partnership level as if such partnership had been an individual subject to tax under chapter 1 for the reviewed year and the imputed underpayment were an actual underpayment (or understatement) for such year. (b) Interest and penalties with respect to adjustment year return (1) In general In the case of any failure to pay an imputed underpayment on the date prescribed therefor, the partnership shall be liable— (A) for interest as determined under paragraph (2), and (B) for any penalty, addition to tax, or additional amount as determined under paragraph (3). (2) Interest Interest determined under this paragraph is the interest that would be determined by treating the imputed underpayment as an underpayment of tax imposed in the adjustment year. (3) Penalties Penalties, additions to tax, or additional amounts determined under this paragraph are the penalties, additions to tax, or additional amounts that would be determined— (A) by applying section 6651(a)(2) to such failure to pay, and (B) by treating the imputed underpayment as an underpayment of tax for purposes of part II of subchapter A of chapter 68. 6234. Judicial review of partnership adjustment (a) In general Within 90 days after the date on which a notice of a final partnership adjustment is mailed under section 6231 with respect to any partnership taxable year, the partnership may file a petition for a readjustment for such taxable year with— (1) the Tax Court, (2) the district court of the United States for the district in which the partnership’s principal place of business is located, or (3) the Claims Court. (b) Jurisdictional requirement for bringing action in district court or Claims Court (1) In general A readjustment petition under this section may be filed in a district court of the United States or the Claims Court only if the partnership filing the petition deposits with the Secretary, on or before the date the petition is filed, the amount of the imputed underpayment (as of the date of the filing of the petition) if the partnership adjustment was made as provided by the notice of final partnership adjustment. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirement and any shortfall of the amount required to be deposited is timely corrected. (2) Interest payable Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of tax for purposes of this title (other than chapter 67). (c) Scope of judicial review A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership for the partnership taxable year to which the notice of final partnership adjustment relates, the proper allocation of such items among the partners, and the applicability of any penalty, addition to tax, or additional amount for which the partnership may be liable under this subchapter. (d) Determination of court reviewable Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. The date of any such determination shall be treated as being the date of the court’s order entering the decision. (e) Effect of decision dismissing action If an action brought under this section is dismissed other than by reason of a rescission under section 6231(c), the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership adjustment is correct, and an appropriate order shall be entered in the records of the court. 6235. Period of limitations on making adjustments (a) In general Except as otherwise provided in this section, no adjustment under this subpart for any partnership taxable year may be made after the later of— (1) the date which is 3 years after the latest of— (A) the date on which the partnership return for such taxable year was filed, (B) the return due date for the taxable year, or (C) the date on which the partnership filed an administrative adjustment request with respect to such year under section 6227, or (2) in the case of any modification of an imputed underpayment under section 6225(c), the date that is 270 days (plus the number of days of any extension consented to by the Secretary under paragraph (4) thereof) after the date on which everything required to be submitted to the Secretary pursuant to such section is so submitted, or (3) in the case of any notice of a proposed partnership adjustment under section 6231(a)(2), the date that is 270 days after the date of such notice. (b) Extension by agreement The period described in subsection (a) (including an extension period under this subsection) may be extended by an agreement entered into by the Secretary and the partnership before the expiration of such period. (c) Special rule in case of fraud, etc (1) False return In the case of a false or fraudulent partnership return with intent to evade tax, the adjustment may be made at any time. (2) Substantial omission of income If any partnership omits from gross income an amount properly includible therein and such amount is described in section 6501(e)(1)(A), subsection (a) shall be applied by substituting 6 years for 3 years . (3) No return In the case of a failure by a partnership to file a return for any taxable year, the adjustment may be made at any time. (4) Return filed by Secretary For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership. (d) Suspension when Secretary mails notice of adjustment If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended— (1) for the period during which an action may be brought under section 6234 (and, if a petition is filed under such section with respect to such notice, until the decision of the court becomes final), and (2) for 1 year thereafter. 2 Definitions and special rules Sec. 6241. Definitions and special rules. 6241. Definitions and special rules For purposes of this subchapter— (1) Partnership The term partnership means any partnership required to file a return under section 6031(a). (2) Partnership adjustment The term partnership adjustment means any adjustment in the amount of any item of income, gain, loss, deduction, or credit of a partnership, or any partner’s distributive share thereof. (3) Return due date The term return due date means, with respect to the taxable year, the date prescribed for filing the partnership return for such taxable year (determined without regard to extensions). (4) Payments nondeductible No deduction shall be allowed under subtitle A for any payment required to be made by a partnership under this subchapter. (5) Partnerships having principal place of business outside United States For purposes of sections 6234, a principal place of business located outside the United States shall be treated as located in the District of Columbia. (6) Partnerships in cases under title 11 of United States Code (A) Suspension of period of limitations on making adjustment, assessment, or collection The running of any period of limitations provided in this subchapter on making a partnership adjustment (or provided by section 6501 or 6502 on the assessment or collection of any imputed underpayment determined under this subchapter) shall, in a case under title 11 of the United States Code, be suspended during the period during which the Secretary is prohibited by reason of such case from making the adjustment (or assessment or collection) and— (i) for adjustment or assessment, 60 days thereafter, and (ii) for collection, 6 months thereafter. A rule similar to the rule of section 6213(f)(2) shall apply for purposes of section 6232(b). (B) Suspension of period of limitation for filing for judicial review The running of the period specified in section 6234 shall, in a case under title 11 of the United States Code, be suspended during the period during which the partnership is prohibited by reason of such case from filing a petition under section 6234 and for 60 days thereafter. (7) Treatment where partnership ceases to exist If a partnership ceases to exist before a partnership adjustment under this subchapter takes effect, such adjustment shall be taken into account by the former partners of such partnership under regulations prescribed by the Secretary. (8) Extension to entities filing partnership return If a partnership return is filed by an entity for a taxable year but it is determined that the entity is not a partnership (or that there is no entity) for such year, then, to the extent provided in regulations, the provisions of this subchapter are hereby extended in respect of such year to such entity and its items and to persons holding an interest in such entity. . (2) Clerical amendment The table of subchapters for chapter 63 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this section, is amended by inserting after the item relating to subchapter B the following new item: Subchapter C. Treatment of partnerships. . (d) Binding nature of partnership adjustment proceedings Section 6330(c)(4) of such Code is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ; or , and by inserting after subparagraph (B) the following new subparagraph: (C) a final determination has been made with respect to such issue in a proceeding brought under subchapter C of chapter 63. . (e) Restriction on authority to amend partner information statements Section 6031(b) of such Code is amended by adding at the end the following: Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates. . (f) Conforming amendments (1) Section 6031(b) of such Code is amended by striking the last sentence. (2) Section 6422 of such Code is amended by striking paragraph (12). (3) Section 6501(n) of such Code is amended by striking paragraphs (2) and (3) and by striking Cross references and all that follows through For period of limitations and inserting Cross reference.— For period of limitations . (4) Section 6503(a)(1) of such Code is amended by striking (or section 6229 and all that follows through of section 6230(a)) . (5) Section 6504 of such Code is amended by striking paragraph (11). (6) Section 6511 of such Code is amended by striking subsection (g). (7) Section 6512(b)(3) of such Code is amended by striking the second sentence. (8) Section 6515 of such Code is amended by striking paragraph (6). (9) Section 6601(c) of such Code is amended by striking the last sentence. (10) Section 7421(a) of such Code is amended by striking 6225(b), 6246(b) and inserting 6232(c) . (11) Section 7422 of such Code is amended by striking subsection (h). (12) Section 7459(c) of such Code is amended by striking section 6226 and all that follows through or 6252 and inserting section 6234 . (13) Section 7482(b)(1) of such Code is amended— (A) in subparagraph (E), by striking section 6226, 6228, 6247, or 6252 and inserting section 6234 , (B) by striking subparagraph (F), by striking or at the end of subparagraph (E) and inserting a period, and by inserting or at the end of subparagraph (D), and (C) in the last sentence, by striking section 6226, 6228(a), or 6234(c) and inserting section 6234 . (14) Section 7485(b) of such Code is amended by striking section 6226, 6228(a), 6247, or 6252 and inserting section 6234 . (g) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to returns filed for partnership taxable years beginning after December 31, 2017. (2) Administrative adjustment requests In the case of administrative adjustment request under section 6227 of such Code, the amendments made by this section shall apply to requests with respect to returns filed for partnership taxable years beginning after December 31, 2017. (3) Adjusted partners statements In the case of a partnership electing the application of section 6226 of such Code, the amendments made by this section shall apply to elections with respect to returns filed for partnership taxable years beginning after December 31, 2017. (4) Election A partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for the amendments made by this section (other than the election under section 6221(b) of such Code (as added by this Act)) to apply to any return of the partnership filed for partnership taxable years beginning after the date of the enactment of this Act and before January 1, 2018. 1102. Partnership interests created by gift (a) In general Section 761(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: In the case of a capital interest in a partnership in which capital is a material income-producing factor, whether a person is a partner with respect to such interest shall be determined without regard to whether such interest was derived by gift from any other person. . (b) Conforming amendments Section 704(e) of such Code is amended— (1) by striking paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively, (2) by striking this section in paragraph (2) (as so redesignated) and inserting this subsection , and (3) by striking Family partnerships in the heading and inserting Partnership interests created by gift . (c) Effective date The amendments made by this section shall apply to partnership taxable years beginning after December 31, 2015. XII Designation of Small House Rotunda 1201. Designating small House rotunda as Freedom Foyer The first floor of the area of the House of Representatives wing of the United States Capitol known as the small House rotunda is designated the Freedom Foyer .

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.