108 HR 2339 : Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020
U.S. House of Representatives
2020-03-02
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IIB116th CONGRESS2d SessionH. R. 2339IN THE SENATE OF THE UNITED STATESMarch 2, 2020Received; read twice and referred to the Committee on FinanceAN ACTTo amend the Federal Food, Drug, and Cosmetic Act with respect to the sale and marketing of tobacco products, and for other purposes.1.Short titleThis Act may be cited as the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020.2.Table of contentsThe table of contents of this Act is as follows:Sec. 1. Short title.Sec. 2. Table of contents.Title I—Food and Drug AdministrationSec. 101. Cigarette graphic health warnings.Sec. 102. Advertising and sales parity for all deemed tobacco products.Sec. 103. Reducing child and adolescent nicotine addiction.Sec. 104. Prohibition against remote retail sales.Sec. 105. Fees applicable to all tobacco products.Sec. 106. Regulation of products containing alternative nicotine.Sec. 107. Update to youth tobacco prevention public awareness campaigns.Sec. 108. Exemption from premarket review of certain tobacco products.Sec. 109. Public education.Sec. 110. Regulations for recordkeeping concerning tracking and tracing.Title II—Federal Trade CommissionSec. 201. Advertising of tobacco products.Title III—Public Health ProgramsSec. 301. Outreach to medically underserved communities.Sec. 302. Demonstration grant program to develop strategies for smoking cessation in medically underserved communities.Sec. 303. Public awareness, education, and prevention campaign.Sec. 304. Tobacco cessation treatment grants to health centers.Sec. 305. Grants for research.Title IV—Nicotine or Vaping Access Protection and EnforcementSec. 401. Increasing civil penalties applicable to certain violations of restrictions on sale and distribution of tobacco products.Sec. 402. Study and report on e-cigarettes.Title V—Excise tax on nicotine used in vaping, etc.Sec. 501. Imposition of tax on nicotine for use in vaping, etc.Title VI—Further health investmentsSec. 601. Waiving Medicare coinsurance for colorectal cancer screening tests.Sec. 602. Safe harbor for high deductible health plans without deductible for certain inhalers.IFood and Drug Administration101.Cigarette graphic health warnings(a)Issuance deadlinesNot later than March 15, 2020, the Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, shall publish a final rule pursuant to section 4(d) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(d)). If the Secretary fails to promulgate such final rule by March 15, 2020, then the proposed rule titled Tobacco Products; Required Warnings for Cigarette Packages and Advertisements published by the Food and Drug Administration on August 16, 2019 (84 Fed. Reg. 42754) shall be treated as a final rule beginning on March 16, 2020.(b)Conforming changeThe first section 4(d) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(d)) (relating to graphic labeling statements) is amended by striking Not later than 24 months after the date of enactment of the Family Smoking Prevention and Tobacco Control Act, the Secretary and inserting The Secretary.102.Advertising and sales parity for all deemed tobacco products(a)In generalNot later than 1 year after the date of enactment of this Act, the Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, shall promulgate a final rule amending part 1140 of subchapter K of title 21, Code of Federal Regulations, to apply the provisions of such part 1140 to all tobacco products, as applicable, to which chapter IX of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387a et seq.) applies pursuant to section 901(b) of such Act (21 U.S.C. 387a(b)), as amended by section 103(a) of this Act.(b)Effective dateThe final rule required by subsection (a) shall take effect on the date that is 2 years after the date of enactment of this Act.103.Reducing child and adolescent nicotine addiction(a)Applicability to all tobacco products(1)In generalSubsection (b) of section 901 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387a) is amended to read as follows:(b)ApplicabilityThis chapter shall apply to all tobacco products..(2)Rule of constructionParagraph (1) and the amendment made thereby shall not be construed to limit the applicability of chapter IX of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387a et seq.) to—(A)products that were listed in section 901(b) of such Act as in effect on the day before the date of enactment of this Act; and(B)products that were deemed by regulation to be subject to such chapter pursuant to section 901(b) of such Act as in effect on the day before the date of enactment of this Act.(b)Prohibiting flavoring of tobacco products(1)Prohibition(A)In generalSubparagraph (A) of section 907(a)(1) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387g(a)(1)) is amended to read as follows:(A)Special rules(i)In generalBeginning on the date that is 1 year after the date of enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020, a tobacco product (including its components, parts, and accessories, including the tobacco, filter, or paper) that is not an electronic nicotine delivery system shall not contain, as a constituent (including a smoke constituent) or additive, an artificial or natural flavor (other than tobacco) that is a characterizing flavor of the tobacco product or tobacco smoke or an herb or spice, including menthol, mint, mango, strawberry, grape, orange, clove, cinnamon, pineapple, vanilla, coconut, licorice, cocoa, chocolate, cherry, or coffee.(ii)Rule of constructionNothing in this subparagraph shall be construed to limit the Secretary's authority to take action under this section or other sections of this Act applicable to any artificial or natural flavor, herb, or spice.(iii)Applicability to certain individualsNotwithstanding any provision of this Act, no individual who purchases for individual consumption, possesses for individual consumption, or consumes, a tobacco product that is in violation of the prohibition under this subparagraph, including a tobacco product that contains a characterizing flavor of menthol, shall be subject to any criminal penalty under this Act for such purchase, possession, or consumption, nor shall such purchase, possession, or consumption be used as a justification to stop, search, or conduct any other investigative measure against any individual..(B)Savings provisionSection 907(a)(1) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387g(a)(1)), as in effect on the date of enactment of this Act, shall remain in effect until the amendment made to such section 907(a)(1) by this paragraph takes effect.(2)Flavored electronic nicotine delivery systemSection 910 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387j) is amended by inserting at the end the following:(h)Flavored electronic nicotine delivery systems(1)RestrictionBeginning on the date that is 30 days after the date of enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020, any flavored electronic nicotine delivery system that is a new tobacco product, including any solution or other component or part (such as a liquid or its aerosol) shall not contain an artificial or natural flavor (other than tobacco) that is a characterizing flavor, including menthol, mint, mango, strawberry, grape, orange, clove, cinnamon, pineapple, vanilla, coconut, licorice, cocoa, chocolate, cherry, or coffee, unless the Secretary has issued a marketing order as described in paragraph (2). Nothing in this paragraph shall be construed to limit the Secretary’s authority to take action under this section or other sections of this Act applicable to any artificial or natural flavor, herb, or spice.(2)ReviewThe Secretary shall not issue a marketing order under subsection (c)(1)(A)(i) or a substantial equivalence order under subsection (a)(2)(A)(i) for any electronic nicotine delivery system, including any liquid, solution, or other component or part or its aerosol, that contains an artificial or natural flavor (other than tobacco) that is a characterizing flavor, unless the Secretary issues an order finding that the manufacturer has demonstrated that—(A)use of the characterizing flavor—(i)will significantly increase the likelihood of smoking cessation among current users of tobacco products; and(ii)will not increase the likelihood that individuals who do not use tobacco products, including youth, will start using any tobacco product, including an electronic nicotine delivery system; and(B)such electronic nicotine delivery system is not more harmful to users than an electronic nicotine delivery system that does not contain any characterizing flavors..(3)Definition of electronic nicotine delivery systemSection 900 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387) is amended—(A)by redesignating paragraphs (8) through (22) as paragraphs (9) through (23), respectively; and(B)by inserting after paragraph (7) the following new paragraph:(8)Electronic nicotine delivery systemThe term electronic nicotine delivery system means a tobacco product that is an electronic device that delivers nicotine, flavor, or another substance via an aerosolized solution to the user inhaling from the device (including e-cigarettes, e-hookah, e-cigars, vape pens, advanced refillable personal vaporizers, and electronic pipes) and any component, liquid, part, or accessory of such a device, whether or not sold separately..(4)Limitation on enforcementA law enforcement officer of a State or political subdivision thereof may not enforce (including by making any stop, search, seizure, or arrest or by pursuing any prosecution, trial, or punishment) any provision of section 907(a)(1)(A) or 910(h) of the Federal Food, Drug, and Cosmetic Act, as amended and added by this subsection.104.Prohibition against remote retail sales(a)In generalParagraph (4) of section 906(d) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387f(d)) is amended to read as follows:(4)Prohibition against remote retail sales(A)ProhibitionNot later than 18 months after the date of enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020, the Secretary shall promulgate a final regulation prohibiting the retail sale of all tobacco products other than retail sales through a direct, face-to-face exchange between a retailer and a consumer.(B)Exception for certain cigar tobacco products(i)ExceptionThe regulation required by subparagraph (A) shall not apply to tobacco products described in section 910(a)(2)(A)(iii).(ii)Applicable requirementsNot later than 18 months after the date of enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020, the Secretary shall promulgate regulations regarding the sale and distribution of tobacco products described in section 910(a)(2)(A)(iii) that occur through means other than a direct, face-to-face exchange between a retailer and a consumer in order to prevent the sale and distribution of tobacco products described in section 910(a)(2)(A)(iii) to individuals who have not attained the minimum age established by applicable law for the purchase of such products, including requirements for age verification.(C)Relation to other authorityNothing in this paragraph—(i)limits the authority of the Secretary to take additional actions under other provisions of this Act; or(ii)preempts the authority of a State or local government to establish restrictions on the retail sale of tobacco products that are in addition to, or more stringent than, the prohibition under subparagraph (A)..(b)ApplicabilitySection 906(d)(4) of the Federal Food, Drug, and Cosmetic Act, as in effect on the day before the date of enactment of this Act, shall continue to apply until the effective date of the regulations required by section 906(d)(4) of such Act, as amended by subsection (a).105.Fees applicable to all tobacco products(a)Increase in total amountSection 919(b)(1) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(1)) is amended by striking subparagraph (K) and inserting the following subparagraphs:(K)For fiscal years 2019 and 2020, $712,000,000.(L)For fiscal year 2021, $812,000,000.(M)For each subsequent fiscal year, the amount that was applicable for the previous fiscal year, increased by the total percentage change that occurred in the Consumer Price Index for all urban consumers (all items; United States city average) for the 12-month period ending June 30 preceding the fiscal year..(b)Applicability(1)Fiscal years 2020 and 2021Except as amended by subsection (a), for fiscal years 2020 and 2021, section 919 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s) shall apply as in effect on the day before the date of enactment of this Act.(2)Subsequent fiscal yearsThe amendments made by subsections (c) through (f) apply beginning with fiscal year 2022.(c)Allocations of assessment by class of tobacco productsParagraph (2) of section 919(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)) is amended to read as follows:(2)Allocations of assessment by class of tobacco products(A)In generalThe total user fees assessed and collected under subsection (a) each fiscal year (beginning with fiscal year 2022) with respect to each class of tobacco products to which this chapter applies shall be an amount that is equal to the applicable percentage of each class for the fiscal year multiplied by the amount specified in paragraph (1) for the fiscal year.(B)Applicable percentage(i)In generalFor purposes of subparagraph (A), the applicable percentage for a fiscal year for each class of tobacco product shall be the percentage determined by dividing—(I)the product of the gross domestic volume of the class multiplied by the tax rate applicable to the class under section 5701 of the Internal Revenue Code of 1986; and(II)the sum of the products determined under subclause (I) for all classes of tobacco products.(ii)DefinitionFor purposes of clause (i), the term gross domestic volume means the volume of tobacco products—(I)removed (as defined by section 5702 of the Internal Revenue Code of 1986); and (II)not exempt from tax under chapter 52 of the Internal Revenue Code of 1986 at the time of their removal under that chapter or the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202)..(d)Allocation of assessment within each class of tobacco productSection 919(b)(4) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)(4)) is amended by striking shall be the percentage determined for purposes of allocations under subsections (e) through (h) of section 625 of Public Law 108–357 and inserting shall be allocated on a pro rata basis among the manufacturers and importers of each class of tobacco products to which this chapter applies based on the percentage share of each manufacturer’s or importer’s share of gross domestic volume within such class on a quarterly basis, based on data for the second preceding quarter.(e)Other amendmentsSection 919(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387s(b)) is amended—(1)by striking paragraph (5);(2)by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively; and(3)by amending paragraph (6), as redesignated, to read as follows:(6)Memorandum of understanding; reporting(A)Transfer of informationThe Secretary shall request the appropriate Federal agency to enter into a memorandum of understanding that provides for the regular and timely transfer from the head of such agency to the Secretary of all necessary information regarding all tobacco product manufacturers and importers required to pay user fees. The Secretary shall maintain all disclosure restrictions established by the head of such agency regarding the information provided under the memorandum of understanding.(B)Reporting(i)Manufacturer reportingThe Secretary may require the manufacturers and importers of each class of tobacco products to which this chapter applies to submit such information, by such time, and in such manner, as the Secretary determines to be necessary to implement this section.(ii)Reports to CongressFor fiscal year 2020 and each subsequent fiscal year for which fees are collected under this section, the Secretary shall, not later than 120 days after the end of the respective fiscal year, submit to the Congress financial and performance reports with respect to such fees..(f)Prohibited actSection 301(q)(1)(B) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 331(q)(1)(B)) is amended by inserting 919(b)(6)(B), before or 920.106.Regulation of products containing alternative nicotine(a)In generalThe Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, shall—(1)not later than 1 year after the date of enactment of this Act, issue an interim final rule providing for the regulation of products containing alternative nicotine under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.); and(2)not later than 2 years after such date of enactment, issue a final rule providing for such regulation.(b)Alternative nicotineIn this section, the term alternative nicotine means nicotine that is not made or derived from tobacco plants and may include nicotine that is chemically synthesized, synthesized from recombinant genetic technology, or extracted from non-tobacco plants.107.Update to youth tobacco prevention public awareness campaigns(a)In generalThe Secretary of Health and Human Services shall—(1)review all public health awareness campaigns of the Department of Health and Human Services designed to educate at-risk individuals about the harmful effects of tobacco use, including the use of e-cigarettes and other electronic nicotine delivery systems; and(2)as applicable, modify such campaigns to include awareness and education materials designed for individuals who are 18 to 21 years of age.(b)ConsultationIn carrying out subsection (a), the Secretary of Health and Human Services may consult with medical and public health associations and nonprofit organizations. 108.Exemption from premarket review of certain tobacco products(a)In generalSection 910(a)(2) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387j(a)(2)) is amended—(1)in subparagraph (A)—(A)in clause (i)(II), by striking or;(B)in clause (ii), by striking the period at the end and inserting ; or; and(C)by adding at the end the following: (iii)subject to subparagraph (C), for the period beginning on the date of the enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020 and ending on September 30, 2028, the tobacco product is a cigar and—(I)is wrapped in whole tobacco leaf;(II)contains a 100-percent leaf tobacco binder;(III)contains primarily long filler tobacco;(IV)does not have a characterizing flavor other than tobacco; (V)weighs more than 6 pounds per 1000 units;(VI)has no filter, tip, or non-tobacco mouthpiece; (VII)(aa)is made by combining manually the wrapper, filler, and binder and is capped by hand; or(bb)has a homogenized tobacco leaf binder and is made in the United States using human hands to lay the 100-percent leaf tobacco binder onto only one machine that bunches, wraps, and caps each individual cigar; and(VIII)has a retail price (after discounts or coupons) per cigar of no less than—(aa)for calendar years 2019 and 2020, $12; and(bb)for each subsequent calendar year, $12 multiplied by any percent increase in the Consumer Price Index for all urban consumers (all items; U.S. city average) since calendar year 2020.; and(2)by adding at the end the following: (C)Determination of applicability(i)In generalThe Secretary shall, notwithstanding subparagraph (A)(iii) or any determination of substantial equivalence, if any of the conditions specified in clause (ii) are met—(I)withdraw any exemption applicable to a tobacco product or products described in such subparagraph;(II)require that applications for review under this section be submitted with respect to such product or products; and(III)require that manufacturers may only market such tobacco product after the issuance of an order under subsection (c)(1)(A)(i) with respect to such product or products.(ii)ConditionsThe conditions specified in this clause are that—(I)the Secretary determines that the use of a tobacco product or products described in subparagraph (A)(iii) has resulted in an emerging public health threat; (II)data from a National Youth Tobacco Survey (or successor survey) conducted after the date of the enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020 identifies a rise in youth usage of tobacco products described in section 910(a)(2)(A)(iii); or(III)the Secretary determines that a tobacco product or products no longer meets the criteria specified in such subparagraph..(b)National Academies study and report(1)In generalThe Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, shall enter into an agreement with the National Academies of Sciences, Engineering, and Medicine under which the National Academies shall conduct a study on—(A)the public health impact of having tobacco products described in subsection (a)(2)(A)(iii) of section 910 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387j), as amended by subsection (a), exempt from premarket review under such section;(B)the youth usage of such tobacco products; and(C)the market share of such products.(2)ReportThe agreement under paragraph (1) shall include a requirement that the National Academies of Sciences, Engineering, and Medicine submit to Congress, not later than December 31, 2026, a report on the findings of the study conducted under such paragraph. 109.Public educationSection 906 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387f) is amended by adding at the end the following: (g)Education on tobacco products(1)In generalBeginning not later than 6 months after the date of the enactment of the Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020, the Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs and in consultation with the Surgeon General of the Public Health Service, shall provide educational materials for health care providers, members of the public, and law enforcement officials, regarding—(A)the authority of the Food and Drug Administration with respect to the regulation of tobacco products (including enforcement of such regulation);(B)the general processes of the Food and Drug Administration for enforcing restrictions on the manufacture and sale of tobacco products;(C)the general enforcement actions the Food and Drug Administration may take to implement the prohibition on characterizing flavors in tobacco products under section 907(a)(1); (D)the public health impact of tobacco products with characterizing flavors; and(E)other information as the Secretary determines appropriate.(2)ContentEducational materials provided under paragraph (1) may include—(A)explanations of key statutory and regulatory terms, including the terms tobacco product, component parts, accessories, constituent, additive, tobacco product manufacturer, and characterizing flavor;(B)an explanation of the Food and Drug Administration’s jurisdiction to regulate tobacco products, including tobacco products with characterizing flavors under section 907(a)(1); (C)general educational information related to enforcement tools and processes used by the Food and Drug Administration for violations of the prohibition specified in section 907(a)(1); (D)information on the health effects of using tobacco products, including those with the characterizing flavors referred to in section 907(a)(1); and(E)information on resources available related to smoking cessation.(3)FormatEducational materials provided under paragraph (1) may be—(A)published in any format, including an internet website, video, fact sheet, infographic, webinar, or other format, as the Secretary determines is appropriate and applicable; and(B)tailored for the unique needs of health care providers, members of the public, law enforcement officers, and other audiences, as the Secretary determines appropriate.(4)FundingTo carry out this subsection, there is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated, $5,000,000 for each of fiscal years 2021 through 2025. Funds made available by the preceding sentence to carry out this subsection shall be in addition to funds that are derived from fees under section 919 and are otherwise made available to carry out this chapter..110.Regulations for recordkeeping concerning tracking and tracingThe Secretary of Health and Human Services, acting through the Commissioner of Food and Drugs, shall promulgate the regulations required by section 920(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387t) in accordance with the following schedule:(1)Not later than 1 year after the date of enactment of this Act, the Secretary shall issue proposed regulations.(2)Not later than 2 years after the date of enactment of this Act, the Secretary shall promulgate final regulations.IIFederal Trade Commission201.Advertising of tobacco products(a)Advertising of electronic nicotine delivery systems(1)In generalIt shall be unlawful—(A)to market, advertise, or promote any electronic nicotine delivery system in a manner that appeals to an individual under 21 years of age; or(B)to market, advertise, promote, or endorse, or to compensate any person for the marketing, advertising, promotion, or endorsement of, any electronic nicotine delivery system without clearly disclosing that the communication is an advertisement, unless the communication is unambiguously identifiable as an advertisement.(2)Enforcement by Commission(A)Unfair or deceptive acts or practicesA violation of paragraph (1) shall be treated as a violation of a regulation under section 18(a)(1)(B) of the Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)) regarding unfair or deceptive acts or practices.(B)Powers of CommissionThe Commission shall enforce paragraph (1) in the same manner, by the same means, and with the same jurisdiction, powers, and duties as though all applicable terms and provisions of the Federal Trade Commission Act (15 U.S.C. 41 et seq.) were incorporated into and made a part of this Act. Any person who violates such paragraph shall be subject to the penalties and entitled to the privileges and immunities provided in the Federal Trade Commission Act.(3)Enforcement by State attorneys general(A)In generalIf the attorney general of a State has reason to believe a violation of paragraph (1) has occurred or is occurring, the attorney general, in addition to any authority the attorney general may have to bring an action in State court under the law of the State, may bring a civil action in any court of competent jurisdiction to—(i)enjoin further such violation by the defendant;(ii)enforce compliance with such paragraph;(iii)obtain civil penalties in the same amount as may be obtained by the Commission in a civil action under section 5(m) of the Federal Trade Commission Act (15 U.S.C. 45(m)); or(iv)obtain damages, restitution, or other compensation on behalf of residents of the State.(B)NoticeBefore filing an action under subparagraph (A), the attorney general of a State shall provide to the Commission a written notice of such action and a copy of the complaint for such action. If the attorney general determines that it is not feasible to provide the notice described in this subparagraph before the filing of the action, the attorney general shall provide written notice of the action and a copy of the complaint to the Commission immediately upon the filing of the action.(C)Authority of Federal Trade Commission(i)In generalOn receiving notice under subparagraph (B) of an action under subparagraph (A), the Commission shall have the right—(I)to intervene in the action;(II)upon so intervening, to be heard on all matters arising therein; and(III)to file petitions for appeal.(ii)Limitation on State action while Federal action is pendingIf the Commission has instituted a civil action for violation of paragraph (1) (referred to in this clause as the Federal action), no attorney general of a State may bring an action under subparagraph (A) during the pendency of the Federal action against any defendant named in the complaint in the Federal action for any violation of such paragraph alleged in such complaint.(D)Relationship with State-law claims(i)Preservation of State-law claimsNothing in this section shall prevent the attorney general of a State from bringing an action under State law for acts or practices that also violate paragraph (1).(ii)Assertion in same civil actionIf the attorney general of a State has authority to bring an action under State law for acts or practices that also violate paragraph (1), the attorney general may assert the State-law claim and the claim for violation of such paragraph in the same civil action.(E)Actions by other State officialsIn addition to civil actions brought by attorneys general under subparagraph (A), any other consumer protection officer of a State who is authorized by the State to do so may bring a civil action under such subparagraph, subject to the same requirements and limitations that apply under this paragraph to civil actions brought by attorneys general.(4)Rulemaking authorityThe Commission may promulgate regulations under section 553 of title 5, United States Code, to implement paragraph (1).(b)Report to Congress on tobacco product advertising(1)In generalNot later than 2 years after the date of the enactment of this Act, and annually thereafter, the Commission shall submit to Congress a report relating to each category of products described in paragraph (2) (or a single report a portion of which relates to each such category) that contains the following:(A)Information on domestic sales and advertising and promotional activity by the manufacturers that have the largest market shares of the product category.(B)Such recommendations for legislation as the Commission may consider appropriate.(2)Product categories describedThe categories of products described in this paragraph are the following:(A)Cigarettes.(B)Cigars.(C)Smokeless tobacco.(D)Electronic nicotine delivery systems.(c)Preservation of authorityNothing in this section may be construed in any way to limit the Commission’s authority under any other provision of law.(d)DefinitionsIn this section:(1)CigarThe term cigar means a tobacco product that—(A)is not a cigarette; and(B)is a roll of tobacco wrapped in leaf tobacco or any substance containing tobacco.(2)CigaretteThe term cigarette has the meaning given such term in section 900 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387).(3)CommissionThe term Commission means the Federal Trade Commission.(4)Electronic nicotine delivery systemThe term electronic nicotine delivery system means a tobacco product that is an electronic device that delivers nicotine, flavor, or another substance via an aerosolized solution to the user inhaling from the device (including e-cigarettes, e-hookah, e-cigars, vape pens, advanced refillable personal vaporizers, and electronic pipes) and any component, liquid, part, or accessory of such a device, whether or not sold separately.(5)EndorseThe term endorse means to communicate an advertising message (including a verbal statement, demonstration, or depiction of the name, signature, likeness, or other identifying personal characteristics of an individual or the name or seal of an organization) that consumers are likely to believe reflects the opinions, beliefs, findings, or experiences of a party other than the sponsoring advertiser, even if the views expressed by such party are identical to those of the sponsoring advertiser.(6)NicotineThe term nicotine has the meaning given such term in section 900 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387).(7)Smokeless tobaccoThe term smokeless tobacco has the meaning given such term in section 900 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387).(8)Tobacco productThe term tobacco product has the meaning given such term in section 201 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).IIIPublic Health Programs301.Outreach to medically underserved communitiesSection 399V of the Public Health Service Act (42 U.S.C. 280g–11) is amended—(1)in subsection (b)—(A)by redesignating paragraphs (4) and (5) as paragraphs (5) and (6), respectively; and(B)by inserting after paragraph (3) the following: (4)to educate and provide guidance to medically underserved communities, particularly racial and ethnic minority populations, regarding effective evidence-based strategies—(A)to prevent tobacco, e-cigarette, and nicotine addiction, including among youth; and(B)for smoking cessation, including cessation of the use of menthol-flavored tobacco products, and the cessation of the use of e-cigarettes and electronic nicotine delivery systems;; (2)in subsection (d)(1)(B), by inserting , including chronic diseases related to and caused by tobacco use after diseases; and(3)in subsection (j), by striking are authorized to be appropriated, such sums as may be necessary to carry out this section for each of fiscal years 2010 through 2014 and inserting is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated, $75,000,000 to carry out this section for each of fiscal years 2021 through 2025.302.Demonstration grant program to develop strategies for smoking cessation in medically underserved communitiesPart B of title III of the Public Health Service Act (42 U.S.C. 243 et seq.) is amended by inserting after section 317U (42 U.S.C. 247b–23) the following: 317V.Demonstration grant program to develop strategies for smoking cessation in medically underserved communities(a)In generalThe Secretary, acting through the Director of the Centers for Disease Control and Prevention, shall establish a demonstration program to award grants to, or contract with, State, local, or Tribal public health departments to support—(1)the development of improved evidence-based strategies for smoking cessation, including cessation of the use of menthol-flavored tobacco products, and the cessation of the use of e-cigarettes and electronic nicotine delivery systems, for populations in medically underserved communities, particularly racial and ethnic minority populations;(2)the development of improved communication and outreach tools to reach populations in medically underserved communities, particularly racial and ethnic minority populations, addicted to tobacco products, including e-cigarettes and menthol-flavored tobacco products; and(3)improved coordination, access, and referrals to services for tobacco cessation and the cessation of the use of e-cigarettes and electronic nicotine delivery systems, including tobacco cessation products approved by the Food and Drug Administration and mental health and counseling services.(b)ApplicationTo be eligible to receive a grant under subsection (a), a State, local, or Tribal public health department shall submit to the Secretary an application at such time, in such manner, and containing such information as the Secretary may require.(c)Authorization of appropriationsTo carry out this section, there is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated, $75,000,000 for each of fiscal years 2021 through 2025..303.Public awareness, education, and prevention campaignPart B of title III of the Public Health Service Act (42 U.S.C. 243 et seq.), as amended by section 302, is further amended by inserting after section 317V the following new section:317W.Public awareness, education, and prevention campaign regarding tobacco(a)In generalThe Secretary, acting through the Director of the Centers for Disease Control and Prevention and in consultation with the Surgeon General of the Public Health Service, shall develop and implement a national campaign to educate youth and young adults, parents, clinicians, health professionals, and others about the harms associated with the use by youth and young adults of tobacco products, including e-cigarettes.(b)RequirementsThe campaign under this section shall—(1)be an evidence-based media and public engagement initiative;(2)be carried out through competitively bid contracts;(3)include the development of culturally and linguistically competent resources that may be tailored for communities with high rates of youth tobacco use;(4)be complementary to, and coordinated with, any other Federal efforts; and(5)include message testing to identify culturally and linguistically competent and effective messages for behavioral change.(c)Optional componentsThe campaign under this section may include—(1)the use of—(A)television, radio, print, the internet, and other commercial marketing venues; and(B)in-person public communications; and(2)the award of grants to State, local, and Tribal public health departments to encourage partnerships with community organizations and health care providers to develop and deliver evidence-based strategies to prevent youth tobacco use.(d)FundingTo carry out this section, there is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated, $45,000,000 for each of fiscal years 2021 through 2025..304.Tobacco cessation treatment grants to health centers(a)In generalSection 330 of the Public Health Service Act (42 U.S.C. 254b) is amended—(1)by redesignating subsections (k) through (r) as subsections (l) through (s), respectively; and(2)by adding after subsection (j) the following new subsection:(k)Tobacco cessation grants(1)In generalThe Secretary may award grants to health centers to provide comprehensive tobacco cessation treatment, including counseling and tobacco cessation therapies.(2)FundingFor the purpose of carrying out this subsection, in addition to other amounts available for such purpose, there is authorized to be appropriated, and there is appropriated, out of funds in the Treasury not otherwise appropriated, $125,000,000 for each of fiscal years 2021 through 2025..(b)Conforming changesSection 330 of the Public Health Service Act (42 U.S.C. 254b) is amended—(1)in subsection (c)(3)(B), by striking (k)(3)(J) and inserting (l)(3)(J);(2)in subsection (e)(1)(B), by striking (k)(3) each place it appears and inserting (l)(3);(3)in subsection (l)(3)(H), as redesignated, by striking or (p) and inserting or (q);(4)in subsection (m), as redesignated—(A)by striking (k)(3) and inserting (l)(3); and(B)by striking (m) and inserting (n);(5)in subsection (q), as redesignated, by striking (k)(3)(G) and inserting (l)(3)(G);(6)in subsection (s)(2)(A), as redesignated—(A)by striking (k)(3) and inserting (l)(3); and(B)by striking (k)(3)(H) and inserting (l)(3)(H); and(7)in subsection (s)(3)(I), as redesignated, by striking (q)(4) and inserting (r)(4).(c)Technical corrections(1)Section 330(h)(5)(B) of the Public Health Service Act (42 U.S.C. 254b(h)(5)(B)) is amended by striking substance abuse each place it appears and inserting substance use disorder.(2)Subclause (II) of subsection (l)(3)(E)(i), as redesignated, of section 330 of the Public Health Service Act (42 U.S.C. 254b) is amended by moving the indentation 2 ems to the left.305.Grants for researchPart P of title III of the Public Health Service Act (42 U.S.C. 280g et seq.) is amended by adding at the end the following new section:399V–7.Grants for research on prevention, and cessation, of the use of tobacco products(a)In generalThe Secretary shall award grants to support—(1)research to develop and improve effective strategies for prevention, and cessation, of the use of tobacco products, including—(A)cessation of the use of flavored combustible cigarettes, including menthol-flavored cigarettes;(B)cessation of the use of e-cigarette products; and(C)prevention and cessation strategies targeted toward youth; and(2)research to aid in the development of safe and effective tobacco cessation therapies, including therapies appropriate for populations under the age of 18.(b)FundingTo carry out this section, there is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated, $75,000,000 for each of fiscal years 2021 through 2025..IVNicotine or Vaping Access Protection and Enforcement401.Increasing civil penalties applicable to certain violations of restrictions on sale and distribution of tobacco products(a)PenaltiesSubparagraph (A) of section 103(q)(2) of the Family Smoking Prevention and Tobacco Control Act (21 U.S.C. 333 note) is amended to read as follows:(A)In generalThe amount of the civil penalty to be applied for violations of restrictions promulgated under section 906(d), as described in paragraph (1), shall be as follows:(i)With respect to a retailer with an approved training program, the amount of the civil penalty shall not exceed—(I)in the case of the first violation, $0, together with the issuance of a warning letter to the retailer;(II)in the case of a second violation within a 12-month period, $500;(III)in the case of a third violation within a 24-month period, $1,000;(IV)in the case of a fourth violation within a 24-month period, $4,000;(V)in the case of a fifth violation within a 36-month period, $10,000; and(VI)in the case of a sixth or subsequent violation within a 48-month period, $20,000 as determined by the Secretary on a case-by-case basis.(ii)With respect to a retailer that does not have an approved training program, the amount of the civil penalty shall not exceed—(I)in the case of the first violation, $500;(II)in the case of a second violation within a 12-month period, $1,000;(III)in the case of a third violation within a 24-month period, $2,000;(IV)in the case of a fourth violation within a 24-month period, $4,000;(V)in the case of a fifth violation within a 36-month period, $10,000; and(VI)in the case of a sixth or subsequent violation within a 48-month period, $20,000 as determined by the Secretary on a case-by-case basis..(b)ApplicabilityThe amendment made by subsection (a) applies with respect to a violation of a restriction promulgated under section 906(d)(1) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 387f(d)(1)), as described in section 103(q)(1) of the Family Smoking Prevention and Tobacco Control Act (21 U.S.C. 333 note), occurring on or after the day that is 6 months after the date of enactment of this Act. The penalties specified in section 103(q)(2)(A) of the Family Smoking Prevention and Tobacco Control Act (21 U.S.C. 333 note), as in effect on the day before the date of enactment of this Act, shall continue to apply to violations occurring before the day specified in the preceding sentence.402.Study and report on e-cigarettesNot later than 5 years after the date of enactment of this Act, the Comptroller General of the United States shall—(1)complete a study on—(A)the relationship of e-cigarettes to tobacco cessation;(B)the perception of the harmful effects of e-cigarettes; and(C)the effects of secondhand exposure to smoke from e-cigarettes; and(2)submit to the Congress a report on the results of such study, including recommendations based on such results.VExcise tax on nicotine used in vaping, etc.501.Imposition of tax on nicotine for use in vaping, etc(a)In generalSection 5701 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:(h)NicotineOn taxable nicotine, manufactured in or imported into the United States, there shall be imposed a tax equal to the dollar amount specified in section 5701(b)(1) (or, if greater, $50.33) per 1,810 milligrams of nicotine (and a proportionate tax at the like rate on any fractional part thereof). .(b)Taxable nicotineSection 5702 of such Code is amended by adding at the end the following new subsection:(q)Taxable nicotine(1)In generalExcept as otherwise provided in this subsection, the term taxable nicotine means any nicotine which has been extracted, concentrated, or synthesized.(2)Exception for products approved by Food and Drug AdministrationSuch term shall not include any nicotine if the manufacturer or importer thereof demonstrates to the satisfaction of the Secretary of Health and Human Services that such nicotine will be used in—(A)a drug—(i)that is approved under section 505 of the Federal Food, Drug, and Cosmetic Act or licensed under section 351 of the Public Health Service Act; or(ii)for which an investigational use exemption has been authorized under section 505(i) of the Federal Food, Drug, and Cosmetic Act or under section 351(a) of the Public Health Service Act; or(B)a combination product (as described in section 503(g) of the Federal Food, Drug, and Cosmetic Act), the constituent parts of which were approved or cleared under section 505, 510(k), or 515 of such Act.(3)Coordination with taxation of other tobacco productsCigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco shall not be treated as containing taxable nicotine solely because the nicotine naturally occurring in the tobacco from which such product is manufactured has been concentrated during the ordinary course of manufacturing..(c)Taxable nicotine treated as a tobacco productSection 5702(c) of such Code is amended by striking and roll-your-own tobacco and inserting roll-your-own tobacco, and taxable nicotine.(d)Manufacturer of taxable nicotineSection 5702 of such Code, as amended by subsection (b), is further amended by adding at the end the following new subsection:(r)Manufacturer of taxable nicotine(1)In generalAny person who extracts, concentrates, or synthesizes nicotine shall be treated as a manufacturer of taxable nicotine (and as manufacturing such taxable nicotine).(2)Application of rules related to manufacturers of tobacco productsAny reference to a manufacturer of tobacco products, or to manufacturing tobacco products, shall be treated as including a reference to a manufacturer of taxable nicotine, or to manufacturing taxable nicotine, respectively..(e)Effective date(1)In generalThe amendments made by this section shall apply to articles manufactured or imported in calendar quarters beginning more than 90 days after the date of the enactment of this Act.(2)Transition rule for permit and bond requirementsA person which is lawfully engaged in business as a manufacturer or importer of taxable nicotine (within the meaning of subchapter A of chapter 52 of the Internal Revenue Code of 1986, as amended by this section) on the date of the enactment of this Act, first becomes subject to the requirements of subchapter B of chapter 52 of such Code by reason of the amendments made by this section, and submits an application under such subchapter B to engage in such business not later than 90 days after the date of the enactment of this Act, shall not be denied the right to carry on such business by reason of such requirements before final action on such application.VIFurther health investments601.Waiving Medicare coinsurance for colorectal cancer screening testsSection 1833(a) of the Social Security Act (42 U.S.C. 1395l(a)) is amended—(1)in the second sentence, by striking section 1834(0) and inserting section 1834(o);(2)by moving such second sentence 2 ems to the left; and(3)by inserting the following third sentence following such second sentence: For services furnished on or after January 1, 2024, paragraph (1)(Y) shall apply with respect to a colorectal cancer screening test regardless of the code that is billed for the establishment of a diagnosis as a result of the test, or for the removal of tissue or other matter or other procedure that is furnished in connection with, as a result of, and in the same clinical encounter as the screening test..602.Safe harbor for high deductible health plans without deductible for certain inhalers(a)In generalSection 223(c)(2)(C) of the Internal Revenue Code of 1986 is amended—(1)by striking for preventive care and inserting for one or more of the following:(i)Preventive care, and(2)by adding at the end the following new clause:(ii)Inhalers or nebulizers for treatment of any chronic lung disease (and any medicine or drug which is delivered through such inhaler or nebulizer for treatment of such disease)..(b)Conforming amendmentThe heading for section 223(c)(2)(C) of such Code is amended by striking preventive care deductible and inserting certain deductibles.(c)Effective dateThe amendments made by this section shall apply to months beginning after the date of the enactment of this Act.Passed the House of Representatives February 28, 2020.Cheryl L. Johnson,Clerk.


117 SRES 369 IS: Supporting the designation of September 17, 2021, as “National Concussion Awareness Day”.
U.S. Senate
2021-09-20
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

III117th CONGRESS1st SessionS. RES. 369IN THE SENATE OF THE UNITED STATESSeptember 20, 2021Ms. Hassan (for herself, Mrs. Capito, Mr. Casey, and Ms. Collins) submitted the following resolution; which was referred to the Committee on Health, Education, Labor, and PensionsRESOLUTIONSupporting the designation of September 17, 2021, as National Concussion Awareness Day.Whereas mild traumatic brain injury, otherwise known as a concussion, is an important health concern for children, teens, and adults;Whereas, according to information from the Centers for Disease Control and Prevention—(1)there are as many as 1,600,000 to 3,800,000 sports-related concussions annually;(2)as many as 5,300,000 individuals live with a disability because of a traumatic brain injury;(3)between 2010 and 2016, an estimated 2,000,000 children under age 18 visited an emergency department because of a traumatic brain injury sustained during sports- or recreation-related activities;(4)an estimated 283,000 children seek care in United States emergency departments each year for a sports- or recreation-related traumatic brain injury, with traumatic brain injuries sustained in contact sports accounting for approximately 45 percent of these visits; and(5)research suggests that many children with a traumatic brain injury do not seek care in emergency departments or do not seek care at all, resulting in a significant underestimate of prevalence;Whereas the seriousness of concussions should not be minimized in athletics, and return-to-play and return-to-learn protocols can help ensure recovery;Whereas concussions can affect physical, mental, and social health, and a greater awareness and understanding of proper diagnosis and management of concussions is critical to improved outcomes; andWhereas the Senate can raise awareness about concussions among the medical community and the public: Now, therefore, be itThat the Senate—(1)supports the designation of September 17, 2021, as National Concussion Awareness Day;(2)recognizes that mild traumatic brain injury (mTBI), otherwise known as a concussion, is an important health concern;(3)commends the organizations and individuals that raise awareness about mild traumatic brain injury;(4)encourages Federal, State, and local policymakers to work together—(A)to raise awareness about the effects of concussions; and(B)to improve the understanding of proper diagnosis and management of concussions; and(5)encourages further research and prevention efforts to ensure that fewer individuals experience the most adverse effects of mild traumatic brain injury.


115 HR 2850 IH: Military Patron Protection Act of 2017
U.S. House of Representatives
2017-06-08
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I115th CONGRESS1st SessionH. R. 2850IN THE HOUSE OF REPRESENTATIVESJune 8, 2017Mr. Jones (for himself and Mr. Walz) introduced the following bill; which was referred to the Committee on Armed ServicesA BILLTo establish the Military Resale Patron Benefits Advisory Commission, and for other purposes.

 1.Short titleThis Act may be cited as the Military Patron Protection Act of 2017. 2.Military Resale Patron Benefits Advisory Commission (a)EstablishmentThere is established a commission to be known as the Military Resale Patron Benefits Advisory Commission (in this Act referred to as the Commission).
 (b)DutiesThe duties of the Commission shall be to advise the Secretary of Defense regarding— (1)the effects of the operations of military commissaries and exchanges on—
 (A)patrons of military commissaries and exchanges; and (B)morale, welfare and recreation programs;
 (2)the sources and uses of revenue from military commissaries and exchanges, including surcharge funding;
 (3)fulfillment of the requirements under Section 661 of the National Defense Authorization Act for Fiscal Year 2017 (Public Law 114–840);
 (4)proposed reforms to the operations of military commissaries and exchanges that could effect— (A)the use of revenue from military commissaries and exchanges (including surcharge funding);
 (B)the morale, welfare and recreation programs provided for members of the Armed Forces and their dependents; and
 (C)philanthropic programs that benefit members of the Armed Forces and their families; and (5)the possible effects of such reforms on the morale of members of the Armed Forces and their dependents.
				(c)Membership
 (1)Number and appointmentThe Commission shall be comprised of seven members, appointed by the Secretary of Defense from military or veterans service organizations to represent the interests of patrons and beneficiaries of military commissaries and exchanges.
				(2)Terms
 (A)In generalEach member shall be appointed for a term of one year, subject to renewal by the Secretary of Defense.
 (B)VacanciesA vacancy in the Commission shall be filled in the manner in which the original appointment was made.
 (3)PayMembers of the Commission shall serve without pay. (4)Travel expensesEach member shall receive travel expenses, including per diem in lieu of subsistence.
 (5)ChairpersonMembers of the Commission shall elect a Chairperson. (6)MeetingsThe Commission shall meet at the call of the Chairperson.
				(d)Director and staff of Commission; experts and consultants
 (1)DirectorThe Secretary of Defense shall appoint a member of the Armed Forces to serve as the Director of the Commission.
 (2)Experts and consultantsWith the approval of the Commission, the Director may procure temporary and intermittent services under section 3109(b) of title 5, United States Code.
 (3)Staff of Federal agenciesUpon request of the Commission, the head of any Federal department or agency may detail, on a reimbursable basis, any of the personnel of that department or agency to the Commission to assist it in carrying out its duties under this Act.
				(e)Powers of Commission
 (1)Hearings and sessionsThe Commission may, for the purpose of carrying out this Act, hold hearings, sit and act at times and places, take testimony, and receive evidence as the Commission considers appropriate.
 (2)Obtaining official dataThe Commission may secure directly from any department or agency of the United States information necessary to enable it to carry out this Act. Upon request of the Chairperson of the Commission, the head of that department or agency shall furnish that information to the Commission.
 (3)MailsThe Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the United States.
 (4)Administrative support servicesUpon request of the Commission, the Administrator of General Services shall provide to the Commission, on a reimbursable basis, the administrative support services necessary for the Commission to carry out its responsibilities under this Act.
				(f)Reports
 (1)Interim reportsThe Commission may submit to the Secretary of Defense interim reports as the Commission considers appropriate.
 (2)Final reportThe Commission shall transmit a final report to the President and the Congress not later than the day on which the Commission terminates under subsection (g). The final report shall contain a detailed statement of the findings and conclusions of the Commission, together with its recommendations for legislation or administrative actions the Commission considers appropriate.
 (g)TerminationSection 14(a)(2)(B) of the Federal Advisory Committee Act (5 U.S.C. App.; relating to the termination of advisory committees) notwithstanding, the Commission shall terminate upon the day that is five years after the date of the enactment of this Act.
			3.Reports
 (a)In generalNot later than March 1, 2018, and annually thereafter for the subsequent four calendar years, the Secretary of Defense shall submit to the Congress an annual report regarding the following:
 (1)The use of funds generated by military commissaries and exchanges other than to— (A)cover capital costs of such military commissaries and exchanges;
 (B)support morale, welfare and recreation programs; (C)provide services directly to members of the Armed Services or their families; or
 (D)support operations in a forward deployed or tactical environment. (2)The constitution and purpose of the respective boards of directors of the Military Exchanges and Commissary Operations and any determination by any such board to use proceeds covered in a report under paragraph (1).
 (3)Responses of the Secretary to any findings or proposals of the Commission. (4)Actions described in subsection (b), (c), or (d).
 (b)Notification before certain expendituresThe Secretary of Defense shall notify the Committees on Armed Services of the House of Representatives and the Senate and the Committees on Appropriations of the House of Representatives and the Senate no later than 90 days before expending any funds generated by a military commissary or exchange for a purpose other than those named in subsection (a)(1).
 (c)Notification before actions that reduce certain contractsThe Secretary of Defense shall notify the Committees on Armed Services of the House of Representatives and the Senate no later than 90 days before taking any action that would result in the reduction of a contract awarded by the Defense Commissary Agency that has been awarded to—
 (1)a small, veteran-owned, woman-owned, or disadvantaged business concern; (2)a qualified nonprofit agency for the blind under section 8501(7) of title 41, United States Code; or
 (3)a qualified nonprofit agency for other severely disabled under section 8501(6) of title 41, United States Code.


114 HRES 791 IH: Supporting the recognition of 2016 as the “Year of Pulse Crops” and acknowledging the nutritional benefit and important contribution to soil health of pulse crops.
U.S. House of Representatives
2016-06-16
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		IV
		114th CONGRESS
		2d Session
		H. RES. 791
		IN THE HOUSE OF REPRESENTATIVES

			June 16, 2016
			Mr. Moolenaar submitted the following resolution; which was referred to the Committee on Agriculture, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such
			 provisions as fall within the jurisdiction of the committee concerned

		RESOLUTION
		Supporting the recognition of 2016 as the Year of Pulse Crops and acknowledging the nutritional benefit and important contribution to soil health of pulse
			 crops.

 Whereas the United States will celebrate 2016 as the Year of Pulse Crops; Whereas the 68th United Nations General Assembly declared 2016 as the International Year of Pulses;
 Whereas a pulse crop is a dry, edible seed of a plant in the legume family, including a dry bean, dry pea, lentil, or chickpea;
 Whereas pulse crops are grown in abundance in Arizona, California, Colorado, Idaho, Kansas, Michigan, Minnesota, Montana, Nebraska, New York, North Dakota, Oregon, South Dakota, Texas, Washington, Wisconsin, and Wyoming;
 Whereas pulse crops are an important component of a nutritious diet and are high in plant-based protein, vitamins, fiber, and minerals, including iron, potassium, magnesium, and zinc;
 Whereas pulse crops help prevent serious and chronic illness, including heart disease, cancer, diabetes, and stroke;
 Whereas legumes serve as an important rotation crop, keep soil fertile, and improve overall soil health by replenishing nitrogen;
 Whereas pulse crops provide food security and nutrition to much of the developing world as low-cost sources of protein; and
 Whereas pulse crops are important economic development crops for small farmers, for both domestic production and export potential: Now, therefore, be it

 That the House of Representatives supports— (1)the recognition of the Year of Pulse Crops;
 (2)the participation by representatives of the Federal Government in events and activities organized pursuant to the observance by the United Nations of the International Year of Pulses; and
 (3)the future funding of programs to support the cultivation and consumption of pulse crops.


I
111th CONGRESS
2d Session
H. R. 5010
IN THE HOUSE OF REPRESENTATIVES

April 13, 2010
Ms. Moore of Wisconsin introduced the following bill; which was referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL
To amend title 49, United States Code, to require that not less than 10 percent of the amounts made available for certain high-speed rail projects be expended through small business concerns owned and controlled by socially and economically disadvantaged individuals, and for other purposes.

1.FindingsCongress finds the following:
(1)Encouraging the participation in Federal contracting of small businesses owned and controlled by socially and economically disadvantaged individuals is in the Federal Government’s interest, helps spur competition and innovation, and supports community-level economic revitalization and entrepreneurship.
(2)Small businesses are key engines of economic growth, but they have had difficulties accessing Federal contracting and procurement opportunities and participating in federally funded projects, particularly in the area of transportation.
(3)Congress has supported efforts to ensure that small businesses owned and controlled by socially and economically disadvantaged individuals are regular participants in projects funded by agencies throughout the Federal Government.
(4)The United States Department of Transportation has used Disadvantaged Business Enterprise programs to ensure nondiscrimination in the award and administration of contracts by entities receiving funds through the Department's highway, transit, and airport financial assistance programs.
(5)Congress and the Department have also worked to ensure that—
(A)Disadvantaged Business Enterprise programs are narrowly tailored to provide a level playing field on which small businesses owned and controlled by socially and economically disadvantaged individuals can compete fairly for contracts awarded by entities receiving Department assistance;
(B)only small businesses that meet the eligibility requirements for Disadvantaged Business Enterprise programs are permitted to participate in such programs;
(C)Disadvantaged Business Enterprise programs assist the development of small businesses that can compete successfully in the marketplace outside of such programs; and
(D)recipients of Department assistance have appropriate flexibility in providing opportunities for small businesses owned and controlled by socially and economically disadvantaged individuals.
(6)Congress has supported efforts to encourage veteran-owned small businesses to participate in Federal contracting and procurement opportunities, including by creating and strengthening programs and institutions for veterans who own or operate small businesses and requiring the President to establish an annual Government-wide goal of at least 3 percent for the award of procurement contracts to small businesses owned by service-disabled veterans.
2.Participation of disadvantaged business enterprises in high-speed rail projects
(a)In generalChapter 261 of title 49, United States Code, is amended by adding at the end the following new section:

26107.Disadvantaged business enterprises
(a)In generalExcept as provided in subsection (b), not less than 10 percent of the amounts made available for any project under sections 26101 and 26106 shall be expended through small business concerns owned and controlled by socially and economically disadvantaged individuals.
(b)Exception
(1)Determination by SecretaryIf the Secretary determines that the requirement of subsection (a) will prevent the satisfactory completion of a project described in such subsection because of a lack of competitive bids by small business concerns owned and controlled by socially and economically disadvantaged individuals, the Secretary may, with respect to such project, reduce the percentage stated in such subsection to the extent necessary to ensure satisfactory completion of such project.
(2)Report to CongressIf the Secretary reduces the percentage as provided in paragraph (1), the Secretary shall submit to Congress a report describing the reduction and how the Secretary determined that the reduction was necessary to ensure satisfactory completion of the project involved.
(c)Uniform certification criteriaThe Secretary shall establish minimum uniform criteria for a recipient of funds under section 26101 or 26106 to use in certifying whether a small business concern qualifies for purposes of this section. Such minimum criteria shall include on-site visits, personal interviews, licenses, analysis of stock ownership, listing of equipment, analysis of bonding capacity, listing of work completed, resume of principal owners, financial capacity, and type of work preferred.
(d)Compliance with court ordersNothing in this section limits the eligibility of a person to receive funds made available under section 26101 or 26106 if the person is prevented, in whole or in part, from satisfying a requirement of this section because a Federal court issues a final order finding that such requirement is unconstitutional.
(e)DefinitionsIn this section, the following definitions apply:
(1)Small business concernThe term small business concern has the meaning given such term in section 3(a) of the Small Business Act (15 U.S.C. 632(a)), except that such term does not include any concern, or group of concerns controlled by the same socially and economically disadvantaged individual or individuals, which has gross receipts over the preceding 3 fiscal years averaging in excess of $19,570,000 per year. The Secretary shall adjust annually for inflation the threshold amount in the preceding sentence.
(2)Socially and economically disadvantaged individualsThe term socially and economically disadvantaged individuals has the meaning given such term in section 8(d)(3)(C) of the Small Business Act (15 U.S.C. 637(d)(3)(C)) and relevant subcontracting regulations issued under such Act, except that women shall be presumed to be socially and economically disadvantaged individuals..
(b)Clerical amendmentThe table of sections at the beginning of such chapter is amended by inserting after the item relating to section 26106 the following new item:

26107. Disadvantaged business enterprises..
3.Sense of Congress regarding veteran-owned small businessesIt is the sense of Congress that the Federal Government should continue to encourage participation by veteran-owned small businesses in Federal contracting and procurement opportunities and federally funded projects, including by making veteran-owned businesses a key part of the small business programs of the Department of Transportation and other Federal agencies.


		I
		112th CONGRESS
		2d Session
		H. R. 3986
		IN THE HOUSE OF REPRESENTATIVES

			February 8, 2012
			Mr. Tonko introduced
			 the following bill; which was referred to the
			 Committee on Transportation and
			 Infrastructure

		A BILL
		To provide relief for the victims of Hurricane Irene and
		  Tropical Storm Lee.

		1.Short titleThis Act may be cited as the
			 Irene and Lee Emergency Assistance Act of
			 2012.
		2.Unemployment
			 assistanceNotwithstanding any
			 other provision of law, in the case of an individual eligible to receive
			 unemployment assistance under section 410(a) of the Robert T. Stafford Disaster
			 Relief and Emergency Assistance Act (42 U.S.C. 5177(a)) as a result of a
			 disaster declaration made for Hurricane Irene or Tropical Storm Lee on or after
			 August 22, 2011, the President shall make such assistance available for 39
			 weeks after the date of the disaster declaration.


115 HRES 188 IH: Condemning the Government of the Islamic Republic of Iran for the 1988 massacre of political prisoners and calling for justice for the victims.
U.S. House of Representatives
2017-03-09
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IV115th CONGRESS1st SessionH. RES. 188IN THE HOUSE OF REPRESENTATIVESMarch 9, 2017Mr. McCaul (for himself, Mr. Royce of California, Mr. Engel, Mrs. Comstock, Mr. McClintock, Mr. Sessions, Mr. Keating, Mr. Sherman, Mr. Young of Alaska, and Ms. Judy Chu of California) submitted the following resolution; which was referred to the Committee on Foreign AffairsRESOLUTIONCondemning the Government of the Islamic Republic of Iran for the 1988 massacre of political
			 prisoners and calling for justice for the victims.

 Whereas over a 4-month period in 1988, the Government of the Islamic Republic of Iran carried out the barbaric mass executions of thousands of political prisoners and many unrelated political groups;
 Whereas according to a report by the Iran Human Rights Documentation Center, the massacre was carried out pursuant to a fatwa, or religious decree, issued by then-Supreme Leader Ayatollah Ruhollah Khomeini, that targeted the People’s Mojahedin of Iran (PMOI), also known as the Mujahedeen-e-Khalq (MEK);
 Whereas according to a November 2, 2007, report by Amnesty International, between 27 July 1988 and the end of that year, thousands of political prisoners [in Iran], including prisoners of conscience, were executed in prisons nationwide;
 Whereas the killings were carried out on the orders of a judge, an official from the Ministry of Intelligence, and a state prosecutor, known to the prisoners as Death Commissions which undertook proceedings in a manner designed to eliminate the regime’s opponents;
 Whereas those personally responsible for these mass executions include senior officials serving in the current Government of Iran;
 Whereas prisoners were reportedly brought before the commissions and briefly questioned about their political affiliation, and any prisoner who refused to renounce his or her affiliation with groups perceived as enemies by the regime was then taken away for execution;
 Whereas the victims included thousands of people, including teenagers and pregnant women, imprisoned merely for participating in peaceful street protests and for possessing political reading material, many of whom had already served or were currently serving prison sentences;
 Whereas prisoners were executed in groups, some in mass hangings and others by firing squad, with their bodies disposed of in mass graves;
 Whereas according to Amnesty International, the majority of those killed were supporters of the PMOI, but hundreds of members and supporters of other political groups … were also among the execution victims;
 Whereas later waves of executions targeted religious minorities, such as members of the Baha’i faith, many of whom were often subjected to brutal torture before they were killed;
 Whereas the families of the executed were denied information about their loved ones and were prohibited from mourning them in public;
 Whereas in a recently disclosed audiotape, the late Hussein Ali Montazeri, a grand ayatollah who served as Khomeini’s chief deputy, noted the regime’s efforts to target the MEK and said that the 1988 mass killings were the greatest crime committed during the Islamic Republic, for which history will condemn us;
 Whereas the current Supreme Leader Ali Khamenei was reportedly aware of, and later publicly condoned the massacre;
 Whereas in violation of its international obligations, the Government of Iran continues to systematically perpetrate gross violations of the fundamental human rights of the Iranian people; and
 Whereas the November 2, 2007, report from Amnesty International concluded there should be no impunity for human rights violations, no matter where or when they took place. The 1988 executions should be subject to an independent impartial investigation, and all those responsible should be brought to justice, and receive appropriate penalties: Now, therefore, be it

 That the House of Representatives— (1)condemns the Government of the Islamic Republic of Iran for the 1988 massacre, and for denying the evidence of this manifest set of crimes against humanity;
 (2)urges the Administration and United States allies to publicly condemn the massacre, and pressure the Government of Iran to provide detailed information to the families of the victims about their loved ones and their final resting places; and
 (3)urges the United Nations Special Rapporteur on the human rights situation in Iran and the United Nations Human Rights Council to create a Commission of Inquiry to fully investigate the massacre and to gather evidence and identify the names and roles of specific perpetrators with a view towards bringing them to justice.


		II
		112th CONGRESS
		1st Session
		S. 780
		IN THE SENATE OF THE UNITED STATES

			April 8, 2011
			Mr. Tester introduced
			 the following bill; which was read twice and referred to the
			 Committee on Veterans'
			 Affairs

		A BILL
		To amend title 38, United States Code, to exempt
		  reimbursements of expenses related to accident, theft, loss, or casualty loss
		  from determinations of annual income with respect to pensions for veterans and
		  surviving spouses and children of veterans, and for other
		  purposes.

		1.Short titleThis Act may be cited as the
			 Veterans Pensions Protection Act of
			 2011.
		2.Exclusion of
			 certain reimbursements of expenses from determination of annual income with
			 respect to pensions for veterans and surviving spouses and children of
			 veteransParagraph (5) of
			 section 1503(a) of title 38, United States Code, is amended to read as
			 follows:

				(5)payments regarding—
					(A)reimbursements of any kind (including
				insurance settlement payments) for—
						(i)expenses related to the repayment,
				replacement, or repair of equipment, vehicles, items, money, or property
				resulting from—
							(I)any accident (as defined in regulations
				which the Secretary shall prescribe), but the amount excluded under this
				subclause shall not exceed the greater of the fair market value or reasonable
				replacement value of the equipment or vehicle involved at the time immediately
				preceding the accident;
							(II)any theft or loss (as defined in
				regulations which the Secretary shall prescribe), but the amount excluded under
				this subclause shall not exceed the greater of the fair market value or
				reasonable replacement value of the item or the amount of the money (including
				legal tender of the United States or of a foreign country) involved at the time
				immediately preceding the theft or loss; or
							(III)any casualty loss (as defined in
				regulations which the Secretary shall prescribe), but the amount excluded under
				this subclause shall not exceed the greater of the fair market value or
				reasonable replacement value of the property involved at the time immediately
				preceding the casualty loss; and
							(ii)medical expenses
				resulting from any accident, theft, loss, or casualty loss (as defined in
				regulations which the Secretary shall prescribe), but the amount excluded under
				this clause shall not exceed the costs of medical care provided to the victim
				of the accident, theft, loss, or casualty loss; and
						(B)pain and suffering (including insurance
				settlement payments and general damages awarded by a court) related to an
				accident, theft, loss, or casualty loss, but the amount excluded under this
				subparagraph shall not exceed an amount determined by the Secretary on a
				case-by-case
				basis;
					.


		One Hundred Tenth Congress of the United States of
		  America
		1st SessionBegun and held at the City of Washington on Thursday, the fourth
		day of January, two thousand and seven
		S. 521
		IN THE SENATE OF THE UNITED
		  STATES
		AN ACT
		To designate the Federal building and
		  United States courthouse and customhouse located at 515 West First Street in
		  Duluth, Minnesota, as the Gerald W. Heaney Federal Building and United
		  States Courthouse and Customhouse.

		1.DesignationThe Federal building and United States
			 courthouse and customhouse located at 515 West First Street in Duluth,
			 Minnesota, shall be known and designated as the Gerald W. Heaney Federal
			 Building and United States Courthouse and Customhouse.
		2.ReferencesAny reference in a law, map, regulation,
			 document, paper, or other record of the United States to the Federal building
			 and United States courthouse and customhouse referred to in section 1 shall be
			 deemed to be a reference to the Gerald W. Heaney Federal Building and
			 United States Courthouse and Customhouse.

			Speaker of the House of Representatives

			Vice President of the United States and President of the
			 Senate


116 S4661 IS: To authorize the President to posthumously award the Medal of Honor to Alwyn C. Cashe for acts of valor during Operation Iraqi Freedom.
U.S. Senate
2020-09-23
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS2d SessionS. 4661IN THE SENATE OF THE UNITED STATESSeptember 23, 2020Mr. Cotton (for himself, Mr. Rubio, Mr. Scott of Florida, Mr. Kaine, Mr. Manchin, Mr. Blumenthal, and Mr. Cruz) introduced the following bill; which was read twice and referred to the Committee on Armed ServicesA BILLTo authorize the President to posthumously award the Medal of Honor to Alwyn C. Cashe for acts of valor during Operation Iraqi Freedom.1.Authorization to award medal of honor to Sergeant First Class Alwyn C. Cashe for acts of valor during Operation Iraqi Freedom(a)Waiver of time limitationsNotwithstanding the time limitations specified in section 7274 of title 10, United States Code, or any other time limitation with respect to the awarding of certain medals to persons who served in the Armed Forces, the President may award the Medal of Honor under section 7271 of such title to Sergeant First Class Alwyn C. Cashe for the acts of valor described in subsection (b).(b)Acts of valor describedThe acts of valor referred to in subsection (a) are the actions of Sergeant First Class Alwyn C. Cashe on October 17, 2005, as a member of the Army serving in Iraq in support of Operation Iraqi Freedom, for which he was posthumously awarded the Silver Star.


113 HR 1040 IH: Flat Tax Act
U.S. House of Representatives
2013-03-11
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		I
		113th CONGRESS
		1st Session
		H. R. 1040
		IN THE HOUSE OF REPRESENTATIVES

			March 11, 2013
			Mr. Burgess (for
			 himself, Mr. Cole,
			 Mr. Ross, and
			 Mr. Forbes) introduced the following
			 bill; which was referred to the Committee
			 on Ways and Means, and in addition to the Committee on
			 Rules, for a period to be
			 subsequently determined by the Speaker, in each case for consideration of such
			 provisions as fall within the jurisdiction of the committee
			 concerned

		A BILL
		To amend the Internal Revenue Code of 1986 to provide
		  taxpayers a flat tax alternative to the current income tax
		  system.

		1.Short titleThis Act may be cited as the
			 Flat Tax
			 Act.
		2.The flat
			 tax
			(a)In
			 generalSubchapter A of chapter 1 of the Internal Revenue Code of
			 1986 is amended by inserting after part VII the following new part:

					VIIIThe flat
				tax

							Sec. 60. Irrevocable election to be
				  subject to flat tax.
							Sec. 60A. Tax imposed on
				  individuals.
							Sec. 60B. Tax imposed on business
				  activities.
							Sec. 60C. Tax on noncash compensation
				  provided to employees not engaged in business activity.

						60.Irrevocable
				election to be subject to flat tax
							(a)Individual
								(1)In
				generalExcept as provided in
				paragraph (2), in lieu of the tax imposed by sections 1 (relating to tax
				imposed) and 55 (relating to alternative minimum tax imposed), under
				regulations prescribed by the Secretary, an individual may make an irrevocable
				election to be subject to the tax imposed by this part.
								(2)Innocent spouse
				exceptionAn individual who has made an election under paragraph
				(1) and who subsequently obtains relief of liability for tax under section
				6015(b) may, not later than 1 year after the date such relief is granted,
				revoke the election made under paragraph (1).
								(b)Person engaged
				in business activityIn lieu
				of the tax imposed by sections 11 (relating to tax imposed) and 55 (relating to
				alternative minimum tax imposed), under regulations prescribed by the
				Secretary, a person engaged in business activity may make an irrevocable
				election to be subject to the tax imposed by this part.
							(c)Disallowance of
				CreditsNo credit shall be allowed under this chapter for any
				taxable year to any person with respect to whom an election under subsection
				(a) or (b) is in effect.
							60A.Tax imposed on
				individuals
							(a)In
				generalThere is hereby imposed on the taxable income of every
				individual who makes an election to be subject to this part a tax equal
				to—
								(1)19 percent of the
				taxable income of such individual for such taxable year in the case of the
				first 2 taxable years of the individual beginning with the taxable year for
				which the election is made, and
								(2)17 percent of the
				taxable income of such individual for such taxable year in the case of all
				taxable years subsequent to the taxable years described in paragraph
				(1).
								(b)Taxable
				incomeFor purposes of this part, the term taxable
				income means the excess of—
								(1)the sum of—
									(A)wages (as defined
				in section 3121(a) without regard to paragraph (1) thereof) which are paid in
				cash and which are received during the taxable year for services performed in
				the United States,
									(B)retirement
				distributions which are includible in gross income for such taxable year,
				plus
									(C)amounts received
				under any law of the United States or of any State which is in the nature of
				unemployment compensation, over
									(2)the standard
				deduction.
								(c)Standard
				deductionFor purposes of this part—
								(1)In
				generalThe term standard deduction means the sum
				of—
									(A)the basic standard
				deduction, plus
									(B)the additional
				standard deduction.
									(2)Basic standard
				deductionFor purposes of paragraph (1), the basic standard
				deduction is—
									(A)$32,496 in the case of—
										(i)a
				joint return, or
										(ii)a
				surviving spouse (as defined in section 2(a)),
										(B)$20,739 in the case of a head of household
				(as defined in section 2(b)), and
									(C)$16,248 in the case of an
				individual—
										(i)who is not married
				and who is not a surviving spouse or head of household, or
										(ii)who is a married
				individual filing a separate return.
										(3)Additional
				standard deductionFor
				purposes of paragraph (1), the additional standard deduction is $6,998 for each
				dependent (as defined in section 152) who is a qualifying child (as defined in
				section 152(c)(1)) for the taxable year and who is not required to file a
				return for such taxable year.
								(d)Retirement
				distributionsFor purposes of this section, the term
				retirement distribution means any distribution from—
								(1)a plan described
				in section 401(a) which includes a trust exempt from tax under section
				501(a),
								(2)an annuity plan
				described in section 403(a),
								(3)an annuity
				contract described in section 403(b),
								(4)an individual
				retirement account described in section 408(a),
								(5)an individual
				retirement annuity described in section 408(b),
								(6)an eligible
				deferred compensation plan (as defined in section 457),
								(7)a governmental
				plan (as defined in section 414(d)), or
								(8)a trust described
				in section 501(c)(18).
								Such term
				includes any plan, contract, account, annuity, or trust which, at any time, has
				been determined by the Secretary to be such a plan, contract, account, annuity,
				or trust.(e)Income of
				certain childrenFor purposes of this part—
								(1)an individual’s
				taxable income shall include the taxable income of each dependent child of such
				individual who has not attained age 14 as of the close of such taxable year,
				and
								(2)such dependent
				child shall have no liability for tax imposed by this section with respect to
				such income and shall not be required to file a return for such taxable
				year.
								(f)Inflation
				adjustment
								(1)In
				generalIn the case of any taxable year beginning in a calendar
				year after 2013, each dollar amount contained in subsection (c) shall be
				increased by an amount determined by the Secretary to be equal to—
									(A)such dollar
				amount, multiplied by
									(B)the cost-of-living
				adjustment for such calendar year.
									(2)Cost-of-living
				adjustmentFor purposes of paragraph (1), the cost-of-living
				adjustment for any calendar year is the percentage (if any) by which—
									(A)the CPI for the
				preceding calendar year, exceeds
									(B)the CPI for the
				calendar year 2012.
									(3)CPI for any
				calendar yearFor purposes of paragraph (2), the CPI for any
				calendar year is the average of the Consumer Price Index as of the close of the
				12-month period ending on August 31 of such calendar year.
								(4)Consumer Price
				IndexFor purposes of paragraph (3), the term Consumer
				Price Index means the last Consumer Price Index for all-urban consumers
				published by the Department of Labor. For purposes of the preceding sentence,
				the revision of the Consumer Price Index which is most consistent with the
				Consumer Price Index for calendar year 1986 shall be used.
								(5)RoundingIf
				any increase determined under paragraph (1) is not a multiple of $10, such
				increase shall be rounded to the next highest multiple of $10.
								(g)Marital
				statusFor purposes of this section, marital status shall be
				determined under section 7703.
							60B.Tax imposed on
				business activities
							(a)Tax
				imposedThere is hereby imposed on every person engaged in a
				business activity who makes an election to be taxed under this part a tax equal
				to—
								(1)19 percent of the business taxable income
				of such person for such taxable year in the case of the first 2 taxable years
				of the person beginning with the taxable year for which the election is made,
				and
								(2)17 percent of the
				business taxable income of such person for such taxable year in the case of all
				taxable years subsequent to the taxable years described in paragraph
				(1).
								(b)Liability for
				taxThe tax imposed by this section shall be paid by the person
				engaged in the business activity, whether such person is an individual,
				partnership, corporation, or otherwise.
							(c)Business taxable
				incomeFor purposes of this section—
								(1)In
				generalThe term business taxable income means gross
				active income reduced by the deductions specified in subsection (d).
								(2)Gross active
				income
									(A)In
				generalFor purposes of paragraph (1), the term gross
				active income means gross receipts from—
										(i)the sale or
				exchange of property or services in the United States by any person in
				connection with a business activity, and
										(ii)the export of
				property or services from the United States in connection with a business
				activity.
										(B)ExchangesFor
				purposes of this section, the amount treated as gross receipts from the
				exchange of property or services is the fair market value of the property or
				services received, plus any money received.
									(C)Coordination
				with special rules for financial services, etcExcept as provided
				in subsection (e)—
										(i)the term
				property does not include money or any financial instrument,
				and
										(ii)the term
				services does not include financial services.
										(3)Exemption from
				tax for activities of governmental entities and tax-exempt
				organizationsFor purposes of this section, the term
				business activity does not include any activity of a governmental
				entity or of any other organization which is exempt from tax under this
				chapter.
								(d)Deductions
								(1)In
				generalThe deductions specified in this subsection are—
									(A)the cost of
				business inputs for the business activity,
									(B)wages (as defined
				in section 3121(a) without regard to paragraph (1) thereof) which are paid in
				cash for services performed in the United States as an employee, and
									(C)retirement
				contributions to or under any plan or arrangement which makes retirement
				distributions (as defined in section 60A(d)) for the benefit of such employees
				to the extent such contributions are allowed as a deduction under section
				404.
									(2)Business
				inputs
									(A)In
				generalFor purposes of paragraph (1), the term cost of
				business inputs means—
										(i)the amount paid
				for property sold or used in connection with a business activity,
										(ii)the amount paid
				for services (other than for the services of employees, including fringe
				benefits paid by reason of such services) in connection with a business
				activity, and
										(iii)any excise tax,
				sales tax, customs duty, or other separately stated levy imposed by a Federal,
				State, or local government on the purchase of property or services which are
				for use in connection with a business activity.
										Such
				term shall not include any tax imposed by chapter 2 or 21.(B)ExceptionsSuch
				term shall not include—
										(i)items described in
				subparagraphs (B) and (C) of paragraph (1), and
										(ii)items for
				personal use not in connection with any business activity.
										(C)ExchangesFor
				purposes of this section, the amount treated as paid in connection with the
				exchange of property or services is the fair market value of the property or
				services exchanged, plus any money paid.
									(e)Special rules
				for financial intermediation service activitiesIn the case of
				the business activity of providing financial intermediation services, the
				taxable income from such activity shall be equal to the value of the
				intermediation services provided in such activity.
							(f)Exception for
				services performed as employeeFor purposes of this section, the
				term business activity does not include the performance of
				services by an employee for the employee’s employer.
							(g)Carryover of
				credit-Equivalent of excess deductions
								(1)In
				generalIf the aggregate deductions for any taxable year exceed
				the gross active income for such taxable year, the credit-equivalent of such
				excess shall be allowed as a credit against the tax imposed by this section for
				the following taxable year.
								(2)Credit-equivalent
				of excess deductionsFor purposes of paragraph (1), the
				credit-equivalent of the excess described in paragraph (1) for any taxable year
				is an amount equal to—
									(A)the sum of—
										(i)such excess,
				plus
										(ii)the product of
				such excess and the 3-month Treasury rate for the last month of such taxable
				year, multiplied by
										(B)the rate of the
				tax imposed by subsection (a) for such taxable year.
									(3)Carryover of
				unused creditIf the credit allowable for any taxable year by
				reason of this subsection exceeds the tax imposed by this section for such
				year, then (in lieu of treating such excess as an overpayment) the sum
				of—
									(A)such excess,
				plus
									(B)the product of
				such excess and the 3-month Treasury rate for the last month of such taxable
				year,
									shall be
				allowed as a credit against the tax imposed by this section for the following
				taxable year.(4)3-month Treasury
				rateFor purposes of this subsection, the 3-month Treasury rate
				is the rate determined by the Secretary based on the average market yield
				(during any 1-month period selected by the Secretary and ending in the calendar
				month in which the determination is made) on outstanding marketable obligations
				of the United States with remaining periods to maturity of 3 months or
				less.
								60C.Tax on noncash
				compensation provided to employees not engaged in business activity
							(a)Imposition of
				taxThere is hereby imposed
				on every employer of an employee to whom this section applies and who makes an
				election to be taxed under this part a tax equal to—
								(1)19 percent of the value of excludable
				compensation provided during the calendar year by the employer for the benefit
				of employees to whom this section applies in the case of the first 2 calendar
				years beginning with the calendar year for which the election under section 60
				is made, and
								(2)17 percent of such
				excludable compensation during the calendar year in the case of all calendar
				years subsequent to the calendar years described in paragraph (1).
								(b)Liability for
				taxThe tax imposed by this section shall be paid by the
				employer.
							(c)Excludable
				compensationFor purposes of subsection (a), the term
				excludable compensation means any remuneration for services
				performed as an employee other than—
								(1)wages (as defined
				in section 3121(a) without regard to paragraph (1) thereof) which are paid in
				cash,
								(2)remuneration for
				services performed outside the United States, and
								(3)retirement
				contributions to or under any plan or arrangement which makes retirement
				distributions (as defined in section 60A(d)).
								(d)Employees to
				whom section appliesThis section shall apply to an employee who
				is employed in any activity by—
								(1)any organization
				which is exempt from taxation under this chapter, or
								(2)any agency or
				instrumentality of the United States, any State or political subdivision of a
				State, or the District of
				Columbia.
								.
			(b)Clerical
			 amendmentThe table of parts for subchapter A of chapter 1 of
			 such Code is amended by adding at the end the following new item:

						Part VIII. The flat
				tax.

					.
			(c)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2013.
			3.Repeal of estate and
			 gift taxes
			(a)In
			 generalSubtitle B of the Internal Revenue Code of 1986 is hereby
			 repealed.
			(b)Effective
			 dateThe repeal made by subsection (a) shall apply to the estates
			 of decedents dying, and gifts and generation-skipping transfers made, after
			 December 31, 2013.
			(c)Cross
			 referenceSee section 102 of the Internal Revenue Code of 1986
			 for exclusion of gifts and inheritances from gross income.
			4.Supermajority
			 required to consider revenue measureA bill, joint resolution, amendment to a
			 bill or joint resolution, or conference report that—
			(1)includes an
			 increase in the rates of tax specified in section 60A(a) or 60B(a) of the
			 Internal Revenue Code of 1986 (as amended by this Act), or
			(2)reduces the
			 standard deduction, as defined in section 60A(c) of such Code (as so amended),
			 or the deductions specified in section 60B(d) of such Code (as so
			 amended),
			may not be
			 considered as passed or agreed to by the House of Representatives or the Senate
			 unless so determined by a vote of not less than two-thirds of the Members of
			 the House of Representatives or the Senate (as the case may be) voting, a
			 quorum being present.