In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Emergency 
Agricultural Response Act of 1998''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Use of disaster reserve authority to provide disaster 
                            assistance to certain producers.
Sec. 3. Increase in loan rates for marketing assistance loans for 
                            certain crops.
Sec. 4. Extension of marketing assistance loans.
Sec. 5. Reinstatement of farmer-owned reserve program.
Sec. 6. Strategic food reserve of loan commodities.
Sec. 7. Improved delivery of Farm Service Agency services at local and 
                            area level.
Sec. 8. Temporary conservation reserve to respond to disease 
                            infestations.
Sec. 9. Special crop insurance rules for counties subject to disaster 
                            declaration.
Sec. 10. Doubling of budget authority and appropriations for direct 
                            loan, loan guarantee, and interest rate 
                            reduction programs for fiscal year 1999.

SEC. 2. USE OF DISASTER RESERVE AUTHORITY TO PROVIDE DISASTER 
              ASSISTANCE TO CERTAIN PRODUCERS.

    (a) Provision of Assistance.--Section 813(a) of the Agricultural 
Act of 1970 (7 U.S.C. 1427a(a)) is amended by adding at the end the 
following:
    ``The Secretary shall use funds appropriated for the purposes of 
this section to make cash payments to agricultural producers to augment 
crop insurance benefits for the purpose of alleviating distress caused 
by multiple year crop losses.''
    (b) Appropriations.--There is hereby appropriated, out of any money 
in the Treasury not otherwise appropriated, $1,200,000,000 for the 
reserve established under section 813 of the Agricultural Act of 1970 
(7 U.S.C. 1427a).
    (c) Designation of Emergency.--The amount appropriated under 
subsection (b) shall be available only to the extent that the President 
submits to Congress an official budget request for a specific dollar 
amount that includes designation of the entire amount of the request as 
an emergency requirement for the purposes of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 900 et seq.). The 
entire amount of the funds is designated by Congress as an emergency 
requirement 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)).

SEC. 3. INCREASE IN LOAN RATES FOR MARKETING ASSISTANCE LOANS FOR 
              CERTAIN CROPS.

    (a) Wheat.--Subsection (a) of section 132 of the Agricultural 
Market Transition Act (7 U.S.C. 7232) is amended by striking paragraph 
(1) and inserting the following new paragraph:
            ``(1) Loan rate.--Subject to paragraph (2), the loan rate 
        for a marketing assistance loan under section 131 for wheat 
        shall be equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of wheat, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of wheat, excluding the 
                year in which the average price was the highest and the 
                year in which the average price was the lowest in the 
                period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of wheat, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.''.
    (b) Feed Grains.--Subsection (b) of such section is amended by 
striking paragraph (1) and inserting the following new paragraph:
            ``(1) Loan rate for corn.--Subject to paragraph (2), the 
        loan rate for a marketing assistance loan under section 131 for 
        corn shall be equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of corn, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of corn, excluding the 
                year in which the average price was the highest and the 
                year in which the average price was the lowest in the 
                period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of corn, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
was the highest and the year in which the average price was the lowest 
in the period.''.
    (c) Upland Cotton.--Subsection (c)(2) of such section is amended by 
striking ``or more than $0.5192 per pound''.
    (d) Extra Long Staple Cotton.--Subsection (d) of such section is 
amended to read as follows:
    ``(d) Extra Long Staple Cotton.--The loan rate for a marketing 
assistance loan under section 131 for extra long staple cotton shall be 
equal to the greater of--
            ``(1) 85 percent of the simple average price received by 
        producers of extra long staple cotton, as determined by the 
        Secretary, during 3 years of the 5-year period ending July 31 
        of the year preceding the year in which the crop is planted, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period; and
            ``(2) 85 percent of the simple average price received by 
        producers of extra long staple cotton, as determined by the 
        Secretary, during the 1994 through 1998 marketing years, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period.''.
    (e) Rice.--Subsection (e) of such section is amended to read as 
follows:
    ``(e) Rice.--The loan rate for a marketing assistance loan under 
section 131 for rice shall be equal to the greater of--
            ``(1) 85 percent of the simple average price received by 
        producers of rice, as determined by the Secretary, during the 
        marketing years for the immediately preceding 5 crops of rice, 
        excluding the year in which the average price was the highest 
        and the year in which the average price was the lowest in the 
        period; and
            ``(2) 85 percent of the simple average price received by 
        producers of rice, as determined by the Secretary, during the 
        1994 through 1998 marketing years, excluding the year in which 
        the average price was the highest and the year in which the 
        average price was the lowest in the period; and
            ``(3) $6.50 per hundredweight.''.
    (f) Oilseeds.--Subsection (f) of such section is amended by 
striking paragraphs (1) and (2) and inserting the following new 
paragraphs:
            ``(1) Soybeans.--The loan rate for a marketing assistance 
        loan under section 131 for soybeans shall be equal to the 
        greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of soybeans, as determined by the 
                Secretary, during the marketing years for the 
                immediately preceding 5 crops of soybeans, excluding 
                the year in which the average price was the highest and 
                the year in which the average price was the lowest in 
                the period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of soybeans, as determined by the 
                Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.
            ``(2) Sunflower seed, canola, rapeseed, safflower, mustard 
        seed, and flaxseed.--The loan rate for a marketing assistance 
        loan under section 131 for sunflower seed, canola, rapeseed, 
        safflower, mustard seed, and flaxseed, individually, shall be 
        equal to the greater of--
                    ``(A) 85 percent of the simple average price 
                received by producers of such oilseed, as determined by 
                the Secretary, during the marketing years for the 
                immediately preceding 5 crops of such oilseed, 
                excluding the year in which the average price was the 
                highest and the year in which the average price was the 
                lowest in the period; and
                    ``(B) 85 percent of the simple average price 
                received by producers of such oilseed, as determined by 
                the Secretary, during the 1994 through 1998 marketing 
                years, excluding the year in which the average price 
                was the highest and the year in which the average price 
                was the lowest in the period.''.

SEC. 4. EXTENSION OF MARKETING ASSISTANCE LOANS.

    Section 133 of the Agricultural Market Transition Act (7 U.S.C. 
7233) is amended by striking subsection (c) and inserting the 
following:
    ``(c) Extension.--The Secretary may extend the term of marketing 
assistance loans made to producers under this subtitle for any loan 
commodity for a 6-month period if the Secretary determines that the 
extension will promote the orderly delivery of the loan commodity, 
materially reduce program costs to the Government, or result in a 
significant improvement in income for producers.''.

SEC. 5. REINSTATEMENT OF FARMER-OWNED RESERVE PROGRAM.

    Section 171(b)(1) of the Agricultural Market Transition Act (7 
U.S.C. 7301(b)(1)) is amended by striking subparagraph (E).

SEC. 6. STRATEGIC FOOD RESERVE OF LOAN COMMODITIES.

    Subtitle C of the Agricultural Market Transition Act (7 U.S.C. 7231 
et seq.) is amended by adding at the end the following new section:

``SEC. 138. STRATEGIC FOOD RESERVE.

    ``(a) Reserve Required.--The Secretary shall build a reserve stock 
of a loan commodity whenever prices for that commodity fall below 75 
percent of the loan rate for marketing assistance loans for that 
commodity.
    ``(b) Methods of Acquisition.--Loan commodities for inclusion in 
the reserve may be acquired--
            ``(1) through purchases--
                    ``(A) from producers; or
                    ``(B) in the market, if the Secretary determines 
                that the purchases will not unduly disrupt the market; 
                or
            ``(2) by designation by the Secretary of stocks of loan 
        commodities of the Commodity Credit Corporation.
    ``(c) Release of Eligible Commodities.--The Secretary may release 
stocks of a loan commodity in the reserve only when there is such a 
domestic shortage of the loan commodity that--
            ``(1) widespread concern exists about the supply of 
        affordable food for residents of the United States; and
            ``(2) prices for the commodity exceed 200 percent of the 
        loan rate for marketing assistance loans for the commodity.
    ``(d) Administration.--To the maximum extent practicable consistent 
with the fulfillment of the purposes of this section and the effective 
and efficient administration of this section, the Secretary shall use 
the usual and customary channels, facilities, arrangements, and 
practices of trade and commerce to release stocks of a loan commodity 
maintained in the reserve. The Secretary shall administer the release 
of stocks from the reserve so as to ensure that the prices received by 
agricultural producers of that commodity are not depressed as a result 
of the release.
    ``(e) Limitation on Total Quantity Acquired.--The Secretary may not 
acquire for inclusion in the reserve more than 25 percent of the 
average annual production of a loan commodity.
    ``(f) Management of Commodities.--The Secretary shall provide--
            ``(1) for the management of loan commodities in the 
        reserve, including the selection of storage locations; and
            ``(2) for the periodic rotation or replacement of stocks of 
        loan commodities in the reserve to avoid spoilage and 
        deterioration of the commodities.
    ``(g) Use of Commodity Credit Corporation.--The funds, facilities, 
and authorities of the Commodity Credit Corporation shall be used by 
the Secretary in carrying out this section, except that any restriction 
applicable to the acquisition, storage, or disposition of commodities 
owned or controlled by the Commodity Credit Corporation shall not 
apply.''.

SEC. 7. IMPROVED DELIVERY OF FARM SERVICE AGENCY SERVICES AT LOCAL AND 
              AREA LEVEL.

    (a) Transfer of Funds for Fiscal Year 1999.--To ensure the prompt 
response of the Farm Service Agency during fiscal year 1999 to requests 
submitted by producers, the Secretary of Agriculture may transfer to 
the Farm Service Agency from other appropriations or funds available to 
the agencies or corporations of the Department of Agriculture an amount 
equal to not more than 25 percent of the operating budget for that 
fiscal year of local and area offices of the Farm Service Agency. 
Amounts transferred under this subsection may be used only for 
activities at local and area offices of the Farm Service Agency.
    (b) Subsequent Years.--The Secretary of Agriculture shall include 
in the materials submitted to Congress in support of the budget request 
for the Department of Agriculture for each fiscal year a certification 
that the amount requested for the operation of local and area offices 
of the Farm Service Agency will be sufficient to meet the expected 
needs of agricultural producers for services.

SEC. 8. TEMPORARY CONSERVATION RESERVE TO RESPOND TO DISEASE 
              INFESTATIONS.

    Subtitle D of title XII of the Food Security Act of 1985 (16 U.S.C. 
3801 et seq.) is amended by inserting after section 1256 the following 
new section:

``SEC. 1257. THREE-YEAR CONSERVATION RESERVE FOR DISEASED CROPLANDS.

    ``(a) Reserve Required.--Using the authority provided in subchapter 
B, the Secretary shall formulate and carry out the enrollment of lands 
described in subsection (b) in a conservation reserve program through 
the use of contracts to assist owners and operators of such lands to 
combat plant diseases that have devastated the lands.
    ``(b) Eligible Lands.--The Secretary shall include in the program 
only those croplands that have been devastated by a plant disease for 
which effective responses are reasonably anticipated within four years, 
but are otherwise suitable for the production of crops or livestock.
    ``(c) Term of Contract.--A contract under this section shall have a 
term of three years.''.

SEC. 9. SPECIAL CROP INSURANCE RULES FOR COUNTIES SUBJECT TO DISASTER 
              DECLARATION.

    (a) Multi-Peril Crop Insurance.--For purposes of administering the 
Federal Crop Insurance Act (7 U.S.C. 1501 et seq.) for producers 
operating in a county described in subsection (c), the Secretary of 
Agriculture may not--
            (1) include the producer in any nonstandard classification 
        list on account of the inclusion of the county in a designated 
        disaster area; or
            (2) determine, without the consent of the producer, the 
        actual production history of the producer using production 
        records of any crop year during which the county was included 
        in a designated disaster area.
    (b) Exception.--Subsection (a) shall not apply to a disaster that 
the Secretary of Agriculture determines is a reoccurring, frequent, and 
well-known risk of farming in the locale, and the risks cannot 
reasonably be expected to be controlled or eliminated by crop 
protection efforts within a 7-year period.
    (c) Covered Counties.--This section applies with respect to a 
county that is included in whole or in part in a designated disaster 
area.
    (d) Designated Disaster Area Defined.--In this section, the term 
``designated disaster area'' means an area--
            (1) covered by a Presidential declaration of major disaster 
        issued under section 401 of the Robert T. Stafford Disaster 
        Relief and Emergency Assistance Act (42 U.S.C. 5170) on account 
        of damaging weather or a related condition in the area; or
            (2) determined to be a disaster area by the Secretary of 
        Agriculture under subpart A of part 1945 of title 7, Code of 
        Federal Regulations, on account of damaging weather or a 
        related condition in the area.
    (e) Effective Date.--This section shall apply beginning with the 
1999 crop year for each commodity that is grown in a covered county and 
for which multi-peril crop insurance is generally available in the 
United States.

SEC. 10. DOUBLING OF BUDGET AUTHORITY AND APPROPRIATIONS FOR DIRECT 
              LOAN, LOAN GUARANTEE, AND INTEREST RATE REDUCTION 
              PROGRAMS FOR FISCAL YEAR 1999.

    (a) Budget Authority.--
            (1) Direct loan and loan guarantee programs.--Section 
        346(b)(1)(D) of the Consolidated Farm and Rural Development Act 
        (7 U.S.C. 1994(b)(1)(D)) is amended by striking 
        ``$3,325,000,000'', ``$585,000,000'', ``$85,000,000'', 
        ``$500,000,000'', $2,740,000,000'', ``$690,000,000'', and 
        ``$2,050,000,000'' and inserting ``$6,650,000'', 
        ``$1,170,000,000'', ``$170,000,000'', ``$1,000,000,000'', 
        ``$5,480,000,000'', ``$1,380,000,000'', and ``$4,100,000,000'', 
        respectively.
            (2) Interest rate reduction program.--Section 351 of such 
        Act (7 U.S.C. 1999) is amended--
                    (A) in subsection (c), by striking ``4'' and 
                inserting ``8''; and
                    (B) in subsection (e)(2), by striking 
                ``$490,000,000'' and inserting ``$980,000,000''.
    (b) Appropriations.--Out of any money in the Treasury not otherwise 
appropriated, there are appropriated for the fiscal year ending 
September 30, 1999:
            (1) For gross obligations for the principal amount of 
        direct and guaranteed loans as authorized by sections 308 and 
        309 of the Consolidated Farm and Rural Development Act, to be 
        available from funds in the Agricultural Credit Insurance Fund, 
        as follows:
                    (A) Farm ownership loans, $1,021,298,000, of which 
                $850,000,000 shall be for guaranteed loans.
                    (B) Operating loans, $3,576,756,000, of which 
                $1,985,812,000 shall be for unsubsidized guaranteed 
                loans and $470,000,000 shall be for subsidized 
                guaranteed loans.
            (2) For the cost of direct and guaranteed loans, including 
        the cost of modifying loans as defined in section 502 of the 
        Congressional Budget Act of 1974, as follows:
                    (A) Farm ownership loans, $39,160,000, of which 
                $13,516,000 shall be for guaranteed loans.
                    (B) Operating loans, $140,674,000, of which 
                $23,036,000 shall be for unsubsidized guaranteed loans 
                and $41,078,000 shall be for subsidized guaranteed 
                loans.
[A]: Emergency Agricultural Response Act of 1998 - Amends the Agricultural Act of 1970 to authorize the use of disaster reserve authority to augment crop insurance benefits for producers affected by multiple year crop losses.  Appropriates funds subject to presidential emergency budget designation. 
(Sec. 3) Amends the Agricultural Market Transition Act to revise marketing assistance loan rates for:  (1) wheat; (2) feed grains (corn); (3) upland cotton; (4) extra long staple cotton; (5) rice; and (6) oilseeds.  Authorizes six-month loan extensions. 
(Sec. 5) Repeals the temporary suspension of the farmer owned reserve program. 
(Sec. 6) Directs the Secretary of Agriculture to build and manage a reserve stock of a loan commodity whenever such commodity's prices fall below 75 percent of its marketing assistance loan rate. 
(Sec. 7) Authorizes the Secretary to transfer specified Department of Agriculture funds to the Farm Service Agency in order to improve local and area Agency services. 
(Sec. 8) Amends the Food Security Act of 1985 to direct the Secretary to carry out a three-year conservation reserve for certain diseased croplands. 
(Sec. 9) Sets forth specified crop insurance rules for disaster- designated counties. 
(Sec. 10) Amends the Consolidated Farm and Rural Development Act to increase FY 1999 budget authority and appropriations for direct loan, loan guarantee, and interest rate reduction programs.


[Q]: SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Powering American 
Jobs Act of 2014''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title, etc.
Sec. 2. Extension and modification of credit for nonbusiness energy 
                            property.
Sec. 3. Extension of excise tax credits relating to certain fuels.
Sec. 4. Extension of credit for alternative fuel vehicle refueling 
                            property.
Sec. 5. Extension of incentives for biodiesel and renewable diesel.
Sec. 6. Equalization of excise tax on liquefied natural gas and 
                            liquefied petroleum gas.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY 
              PROPERTY.

    (a) In General.--Paragraph (2) of section 25C(g) is amended by 
striking ``December 31, 2013'' and inserting ``December 31, 2015''.
    (b) Updated Energy Star Requirements for Windows, Doors, Skylights, 
and Roofing.--
            (1) In general.--Paragraph (1) of section 25C(c) is amended 
        by striking ``which meets'' and all that follows through 
        ``requirements)''.
            (2) Energy efficient building envelope component.--
        Subsection (c) of section 25C is amended by redesignating 
        paragraphs (2) and (3) as paragraphs (3) and (4), respectively, 
        and by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Energy efficient building envelope component.--The 
        term `energy efficient building envelope component' means a 
        building envelope component which meets--
                    ``(A) applicable Energy Star program requirements, 
                in the case of a roof or roof products,
                    ``(B) version 6.0 Energy Star program requirements, 
                in the case of an exterior window, a skylight, or an 
                exterior door, and
                    ``(C) the prescriptive criteria for such component 
                established by the 2009 International Energy 
                Conservation Code, as such Code (including supplements) 
                is in effect on the date of the enactment of the 
                American Recovery and Reinvestment Tax Act of 2009, in 
                the case of any other component.''.
            (3) Conforming amendment.--Subparagraph (D) of section 
        25C(c)(3), as so redesignated, is amended to read as follows:
                    ``(D) any roof or roof products which are installed 
                on a dwelling unit and are specifically and primarily 
                designed to reduce the heat gain of such dwelling 
                unit.''.
    (c) Separate Standards for Tankless and Storage Water Heaters.--
Subparagraph (D) of section 25C(d)(3) is amended by striking ``which 
has either'' and all that follows and inserting ``which has--
                            ``(i) in the case of a natural gas, 
                        propane, or oil storage water heater, an energy 
                        factor of at least 0.80 or a thermal efficiency 
                        of at least 90 percent,
                            ``(ii) in the case of an electric heat pump 
                        storage water heater, an energy factor of at 
                        least 2.0,
                            ``(iii) effective April 16, 2015, in the 
                        case of a natural gas, propane, or oil storage 
                        water heater, with a rated BTU input of no more 
                        than 75,000 BTU/hr, an energy factor of at 
                        least 0.80 or, with a rated BTU input greater 
                        than 75,000 BTU/hr, a thermal efficiency of at 
                        least 90 percent,
                            ``(iv) effective April 16, 2015, in the 
                        case of an electric heat pump storage water 
                        heater, with a water storage capacity equal to 
                        or less than 55 gallons, an energy factor of at 
                        least 2.0 or, with a water storage capacity 
                        equal to or greater than 55 gallons, an energy 
                        factor of at least 2.2, and
                            ``(v) in the case of any other water 
                        heater, an energy factor of at least 0.90 or a 
                        thermal efficiency of at least 90 percent, 
                        and''.
    (d) Modification of Testing Standards for Biomass Stoves.--
Subparagraph (E) of section 25C(d)(3) is amended by inserting before 
the period the following: ``, when tested using the higher heating 
value of the fuel and in accordance with the Canadian Standards 
Administration B415.1 test protocol''.
    (e) Modifications to Residential Energy Property Expenditures.--
            (1) Qualified natural gas, propane, or oil furnaces or hot 
        water boilers.--Paragraph (4) of section 25C(d) is amended to 
        read as follows:
            ``(4) Qualified natural gas, propane, or oil furnace or hot 
        water boiler.--The term `qualified natural gas, propane, or oil 
        furnace or hot water boiler' means--
                    ``(A) a natural gas or propane furnace which 
                achieves an annual fuel utilization efficiency rate of 
                not less than 95,
                    ``(B) a natural gas or propane hot water boiler 
                which achieves an annual fuel utilization efficiency 
                rate of not less than 90, and
                    ``(C) an oil furnace or hot water boiler which--
                            ``(i) achieves an annual fuel utilization 
                        efficiency rate of not less than 87, and
                            ``(ii)(I) in the case of a hot water 
                        boiler, is installed with an indirect water 
                        heater, and
                            ``(II) in the case of a furnace, is 
                        installed with an electronically commutated 
                        blower motor.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2013.

SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

    (a) Excise Tax Credits and Outlay Payments for Biodiesel and 
Renewable Diesel Fuel Mixtures.--
            (1) Paragraph (6) of section 6426(c) is amended by striking 
        ``December 31, 2013'' and inserting ``December 31, 2015''.
            (2) Subparagraph (B) of section 6427(e)(6) is amended by 
        striking ``December 31, 2013'' and inserting ``December 31, 
        2015''.
    (b) Extension of Alternative Fuels Excise Tax Credits.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3) are 
        each amended by striking ``December 31, 2013'' and inserting 
        ``December 31, 2015''.
            (2) Outlay payments for alternative fuels.--Subparagraph 
        (C) of section 6427(e)(6) is amended by striking ``December 31, 
        2013'' and inserting ``December 31, 2015''.
    (c) Extension of Alternative Fuels Excise Tax Credits Relating to 
Liquefied Hydrogen.--
            (1) In general.--Sections 6426(d)(5) and 6426(e)(3), as 
        amended by subsection (b), are each amended by striking 
        ``(September 30, 2014 in the case of any sale or use involving 
        liquefied hydrogen)''.
            (2) Outlay payments for alternative fuels.--Paragraph (6) 
        of section 6427(e) is amended--
                    (A) by striking ``except as provided in 
                subparagraph (D), any'' in subparagraph (C), as amended 
                by this Act, and inserting ``any'',
                    (B) by striking the comma at the end of 
                subparagraph (C) and inserting ``, and'', and
                    (C) by striking subparagraph (D) and redesignating 
                subparagraph (E) as subparagraph (D).
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to fuel sold or 
        used after December 31, 2013.
            (2) Liquefied hydrogen.--The amendments made by subsection 
        (c) shall apply to fuels sold or used after September 30, 2014.
    (e) Special Rule for Certain Periods During 2014.--Notwithstanding 
any other provision of law, in the case of--
            (1) any biodiesel mixture credit properly determined under 
        section 6426(c) of the Internal Revenue Code of 1986 for 
        periods after December 31, 2013, and before the date of the 
        enactment of this Act, and
            (2) any alternative fuel credit properly determined under 
        section 6426(d) of such Code for such periods,
such credit shall be allowed, and any refund or payment attributable to 
such credit (including any payment under section 6427(e) of such Code) 
shall be made, only in such manner as the Secretary of the Treasury (or 
the Secretary's delegate) shall provide. Such Secretary shall issue 
guidance within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering periods 
described in the preceding sentence. Such guidance shall provide for a 
180-day period for the submission of such claims (in such manner as 
prescribed by such Secretary) to begin not later than 30 days after 
such guidance is issued. Such claims shall be paid by such Secretary 
not later than 60 days after receipt. If such Secretary has not paid 
pursuant to a claim filed under this subsection within 60 days after 
the date of the filing of such claim, the claim shall be paid with 
interest from such date determined by using the overpayment rate and 
method under section 6621 of such Code.

SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING 
              PROPERTY.

    (a) In General.--Subsection (g) of section 30C is amended by 
striking ``placed in service'' and all that follows and inserting 
``placed in service after December 31, 2015.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2013.

SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31, 
2013'' and inserting ``December 31, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to fuel sold or used after December 31, 2013.

SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND 
              LIQUEFIED PETROLEUM GAS.

    (a) Liquefied Petroleum Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``and'' at the end of clause (i), by redesignating clause (ii) 
        as clause (iii), and by inserting after clause (i) the 
        following new clause:
                            ``(ii) in the case of liquefied petroleum 
                        gas, 18.3 cents per energy equivalent of a 
                        gallon of gasoline, and''.
            (2) Energy equivalent of a gallon of gasoline.--Paragraph 
        (2) of section 4041(a) of the Internal Revenue Code of 1986 is 
        amended by adding at the end the following:
                    ``(C) Energy equivalent of a gallon of gasoline.--
                For purposes of this paragraph, the term `energy 
                equivalent of a gallon of gasoline' means, with respect 
                to a liquefied petroleum gas fuel, the amount of such 
                fuel having a Btu content of 115,400 (lower heating 
                value).''.
    (b) Liquefied Natural Gas.--
            (1) In general.--Subparagraph (B) of section 4041(a)(2) of 
        the Internal Revenue Code of 1986, as amended by subsection 
        (a)(1), is amended by striking ``and'' at the end of clause 
        (ii), by striking the period at the end of clause (iii) and 
        inserting ``, and'' and by inserting after clause (iii) the 
        following new clause:
                            ``(iv) in the case of liquefied natural 
                        gas, 24.3 cents per energy equivalent of a 
                        gallon of diesel.''.
            (2) Energy equivalent of a gallon of diesel.--Paragraph (2) 
        of section 4041(a) of the Internal Revenue Code of 1986, as 
        amended by subsection (a)(2), is amended by adding at the end 
        the following:
                    ``(D) Energy equivalent of a gallon of diesel.--For 
                purposes of this paragraph, the term `energy equivalent 
                of a gallon of diesel' means, with respect to a 
                liquefied natural gas fuel, the amount of such fuel 
                having a Btu content of 128,700 (lower heating 
                value).''.
            (3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of 
        the Internal Revenue Code of 1986, as redesignated by 
        subsection (a)(1) and paragraph (1), is amended--
                    (A) by striking ``liquefied natural gas,'', and
                    (B) by striking ``peat), and'' and inserting 
                ``peat) and''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any sale or use of fuel after September 30, 2014.
[A]: Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers. 


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mandates Information Act of 1999''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) before acting on proposed private sector mandates, 
        Congress should carefully consider their effects on consumers, 
        workers, and small businesses;
            (2) Congress has often acted without adequate information 
        concerning the costs of private sector mandates, instead 
        focusing only on their benefits;
            (3) the costs of private sector mandates are often borne in 
        part by consumers, in the form of higher prices and reduced 
        availability of goods and services;
            (4) the costs of private sector mandates are often borne in 
        part by workers, in the form of lower wages, reduced benefits, 
        and fewer job opportunities; and
            (5) the costs of private sector mandates are often borne in 
        part by small businesses, in the form of hiring disincentives 
        and stunted growth.

SEC. 3. PURPOSES.

    The purposes of this Act are--
            (1) to improve the quality of Congress' deliberation with 
        respect to proposed mandates on the private sector, by--
                    (A) providing Congress with more complete 
                information about the effects of such mandates; and
                    (B) ensuring that Congress acts on such mandates 
                only after focused deliberation on their effects; and
            (2) to enhance the ability of Congress to distinguish 
        between private sector mandates that harm consumers, workers, 
        and small businesses, and mandates that help those groups.

SEC. 4. FEDERAL PRIVATE SECTOR MANDATES.

    (a) In General.--
            (1) Estimates.--Section 424(b) of the Congressional Budget 
        Act of 1974 (2 U.S.C. 658c(b)) is amended by adding at the end 
        the following:
            ``(4) Estimate of indirect impacts.--
                    ``(A) In general.--In preparing estimates under 
                paragraph (1), the Director shall also estimate, if 
                feasible, the impact (including any disproportionate 
                impact in particular regions or industries) on 
                consumers, workers, and small businesses, of the 
                Federal private sector mandates in the bill or joint 
                resolution, including--
                            ``(i) an analysis of the effect of the 
                        Federal private sector mandates in the bill or 
                        joint resolution on consumer prices and on the 
                        actual supply of goods and services in consumer 
                        markets;
                            ``(ii) an analysis of the effect of the 
                        Federal private sector mandates in the bill or 
                        joint resolution on worker wages, worker 
                        benefits, and employment opportunities; and
                            ``(iii) an analysis of the effect of the 
                        Federal private sector mandates in the bill or 
                        joint resolution on the hiring practices, 
                        expansion, and profitability of businesses with 
                        100 or fewer employees.
                    ``(B) Estimate not considered in determination.--
                The estimate prepared under this paragraph shall not be 
                considered in determining whether the direct costs of 
                all Federal private sector mandates in the bill or 
                joint resolution will exceed the threshold specified in 
                paragraph (1).''.
            (2) Point of order.--Section 424(b)(3) of the Congressional 
        Budget Act of 1974 (2 U.S.C. 658c(b)(3)) is amended by adding 
        after the period ``If such determination is made by the 
        Director, a point of order under this part shall lie only under 
        section 425(a)(1) and as if the requirement of section 
        425(a)(1) had not been met.''.
            (3) Threshold amounts.--Section 425(a)(2) of the 
        Congressional Budget Act of 1974 (2 U.S.C. 658d(a)(2)) is 
        amended by striking ``Federal intergovernmental mandates by an 
        amount that causes the thresholds specified in section 
        424(a)(1)'' and inserting ``Federal mandates by an amount that 
        causes the thresholds specified in section 424 (a)(1) or 
        (b)(1)''.
            (4) Application relating to appropriations committees.--
        Section 425(c)(1)(B) of the Congressional Budget Act of 1974 (2 
        U.S.C. 658d(c)(1)(B)) is amended--
                    (A) in clause (i) by striking 
                ``intergovernmental'';
                    (B) in clause (ii) by striking 
                ``intergovernmental'';
                    (C) in clause (iii) by striking 
                ``intergovernmental''; and
                    (D) in clause (iv) by striking 
                ``intergovernmental''.
            (5) Application relating to congressional budget office.--
        Section 427 of the Congressional Budget Act of 1974 (2 U.S.C. 
        658f) is amended by striking ``intergovernmental''.
    (b) Exercise of Rulemaking Powers.--This section is enacted by 
Congress--
            (1) as an exercise of the rulemaking power of the Senate 
        and the House of Representatives, respectively, and as such 
        they shall be considered as part of the rules of such House, 
        respectively, and such rules shall supersede other rules only 
        to the extent that they are inconsistent therewith; and
            (2) with full recognition of the constitutional right of 
        either House to change such rules (so far as relating to such 
        House) at any time, in the same manner, and to the same extent 
        as in the case of any other rule of each House.
[A]:
Revises provisions concerning legislation subject to a point of order to: (1) define the point of order for a determination by the Director that it is not feasible to determine the economic impact of a Federal mandate; and (2) replace certain references to Federal intergovernmental mandates with references to Federal mandates with respect to legislation reported by the Appropriations Committees.
Requires the Director, at the request of a Senator, to prepare an estimate of the direct costs of a Federal mandate (currently, Federal intergovernmental mandate) contained in such Senator's amendment.