		II
		Calendar No. 98
		112th CONGRESS
		1st Session
		S. 630
		[Report No. 112–31]
		IN THE SENATE OF THE UNITED STATES

			March 17, 2011
			Ms. Murkowski (for
			 herself, Mr. Begich,
			 Mr. Whitehouse, Mr. Wyden, and Mrs.
			 Shaheen) introduced the following bill; which was read twice and
			 referred to the
			 Committee on Energy and Natural
			 Resources

			July 11, 2011
			Reported by Mr.
			 Bingaman, with amendments
			Omit the part struck through and insert the part
			 printed in italic

		A BILL
		To promote marine and hydrokinetic renewable energy
		  research and development, and for other purposes.

		1.Short
			 title; table of contents
			(a)Short
			 titleThis Act may be cited
			 as the Marine and Hydrokinetic
			 Renewable Energy Promotion Act of 2011.
			(b)Table of
			 contentsThe table of contents of this Act is as follows:

					Sec. 1. Short title; table of
				contents.
					Sec. 2. Marine and hydrokinetic renewable energy research and
				development program.
					Sec. 3. Test facilities.
					Sec. 4. National Marine and Hydrokinetic Renewable Energy
				Research, Development, and Demonstration Centers.
					Sec. 5. Marine-based energy device verification
				program.
					Sec. 6. Adaptive management and environmental grant
				program.
					Sec. 7. Administration.
					Sec. 8. Authorization of appropriations.
					Sec. 9. National Renewable Energy Deployment
				Program.

			2.Marine and
			 hydrokinetic renewable energy research and development programSection 633(a) of the Energy Independence
			 and Security Act of 2007 (42 U.S.C. 17212(a)) is amended—
			(1)in paragraph
			 (13), by striking ; and and inserting a semicolon;
			(2)in paragraph
			 (14), by striking the period at the end and inserting ; and;
			 and
			(3)by adding at the
			 end the following:

					(15)(A)apply advanced systems
				engineering and system integration methods to identify critical interfaces and
				develop open standards for marine and hydrokinetic renewable energy;
						(B)transfer the resulting environmental
				data to industry stakeholders as public information through published interface
				definitions, standards, and demonstration projects; and
						(C)develop incentives for industry to
				comply with the
				standards.
						.
			3.Test
			 facilitiesSection 633 of the
			 Energy Independence and Security Act of 2007 (42 U.S.C. 17212) is amended by
			 adding at the end the following:

				(c)Test
				facilities
					(1)In
				generalIn carrying out this section, not later than 180 days
				after the date of enactment of this subsection, the Secretary shall award
				competitive grants to support
				34 or more
				geographically dispersed marine and hydrokinetic renewable energy technology
				research, development, and demonstration test facilities for the demonstration
				of multiple technologies in actual
				operating
				environmentsoperating marine environments (including
				industry demonstrations).
					(2)PreferenceIn
				awarding competitive grants under this subsection, the Secretary shall give
				preference to existing marine and hydrokinetic testing facilities and existing
				Centers established under section 634.
					(2)(3)FacilitiesGrants
				under this subsection may support—
						(A)modification of
				an existing facility (including a Center established under section 634);
				or
						(B)construction of a
				new test facility.
						(3)(4)Program
				objectivesIn awarding grants under this subsection, the
				Secretary shall provide for the demonstration of—
						(A)a variety of
				technologies at each test facility;
						(B)a variety of
				technologies among all of the test facilities established; and
						(C)technologies on a
				variety of scales.
						(4)(5)ActivitiesEach
				test facility established under this subsection shall—
						(A)provide
				infrastructure and resources for the evaluation and technical viability testing
				of marine and hydrokinetic renewable energy technologies; and
						(B)conduct and
				support research, development, and demonstration activities with respect to
				marine and hydrokinetic renewable energy technologies.
						(5)(6)EligibilityTo
				be eligible for a grant under this subsection, an applicant for a grant
				shall—
						(A)be—
							(i)a
				nonprofit institution;
							(ii)a State or local
				government;
							(iii)an institution
				of higher education;
							(iv)a National
				Laboratory; or
							(v)a Center
				established under section 634; and
							(iv)a university
				consortium;
							(v)a National Laboratory;
				or
							(vi)a Center established
				under section 634; and
							(B)demonstrate to
				the satisfaction of the Secretary the ability and intention to—
							(i)combine expertise
				from relevant academic fields, including fields relating to—
								(I)the
				environment;
								(II)marine
				and riverine
				sciences;
								(III)energy;
				and
								(IV)electrical,
				mechanical, and civil engineering; and
								(ii)partner with other
				entities that
								(III)energy;
								(IV)ocean engineering;
				and
								(V)electrical, mechanical,
				and civil engineering; and
								(ii)partner with other
				entities (including industry) that have expertise in advancing
				marine and hydrokinetic renewable energy
				technologies.
							.
		4.National Marine
			 and Hydrokinetic Renewable Energy Research, Development, and Demonstration
			 CentersSection 634 of the
			 Energy Independence and Security Act of 2007 (42 U.S.C. 17213) is
			 amended—
			(1)in the section
			 heading, by inserting and
			 Hydrokinetic after Marine;
			(2)in the first
			 sentence of subsection (a), by inserting and Hydrokinetic after
			 Marine; and
			(3)by striking
			 subsection (b) and inserting the following:

					(b)PurposesThe
				Centers—
						(1)shall—
							(A)advance research,
				development, demonstration, and commercial application of marine and
				hydrokinetic renewable energy technologies; and
							(B)serve as
				information clearinghouses for the marine and hydrokinetic renewable energy
				industry by collecting and disseminating information on best practices in all
				areas relating to developing and managing marine and hydrokinetic renewable
				energy technologies; and
							(2)may serve as
				technology test facilities established under section
				633(c).
						.
			5.Marine-based
			 energy device verification programThe Energy Independence and Security Act of
			 2007 (42 U.S.C. 17211 et seq.) is amended—
			(1)by redesignating sections 635 and 636 (42
			 U.S.C. 17214, 17215) as sections 638 and 639, respectively; and
			(2)by inserting
			 after section 634 (42 U.S.C. 17213) the following:

					635.Marine-based
				energy device verification program
						(a)EstablishmentThe Secretary shall establish a
				marine-based energy device verification program to provide a bridge from the
				marine and hydrokinetic renewable energy capture device design and development
				efforts underway across the industry to commercial deployment of marine and
				hydrokinetic renewable energy devices.
						(b)PurposesThe purposes of the program are to fund,
				facilitate the development and installation of, and evaluate marine and
				hydrokinetic renewable energy projects, in partnership with Federally Funded
				Research and Development Centers, and in conjunction with
				Centers
				established under section 634, universities and other
				institutions of higher education, private business entities, and other
				appropriate organizations, in order—
							(1)to increase marine
				and hydrokinetic renewable energy experience; and
							(2)to build and
				operate enough candidate devices to obtain statistically significant operating
				and maintenance data.
							(c)ObjectivesThe objectives of the program shall
				include—
							(1)verifying the
				performance, reliability, maintainability, and cost of new marine and
				hydrokinetic renewable energy device designs and system components in an
				operating environment;
							(2)providing States,
				regulators, utilities, and other stakeholders with a valid opportunity to test
				and evaluate marine and hydrokinetic renewable energy technology in new
				areas;
							(3)documenting and
				communicating the experience from those projects for the benefit of utilities,
				independent power producers, other nonutility generators, device suppliers, and
				others in the marine and hydrokinetic renewable energy development community;
				and
							(4)resolving
				environmental issues through robust characterization, reliable impact
				prediction, effective monitoring, development, and use of adaptive management,
				and informing engineering design to improve environmental
				performance.
							.
			6.Adaptive
			 management and environmental grant programThe Energy Independence and Security Act of
			 2007 (42 U.S.C. 17211 et seq.) (as amended by section 5) is amended by
			 inserting after section 635 the following:

				636.Adaptive
				management and environmental grant program
					(a)FindingsCongress
				finds that—
						(1)the use of marine
				and hydrokinetic renewable energy technologies can reduce contributions to
				global warming;
						(2)marine and
				hydrokinetic renewable energy technologies can be produced domestically;
						(3)marine and
				hydrokinetic renewable energy is a nascent industry; and
						(4)the United States
				must work to promote new renewable energy technologies that reduce
				contributions to global warming gases and improve domestic energy
				production.
						(b)Grant
				program
						(1)In
				generalAs soon as practicable after the date of enactment of
				this subsection, the Secretary shall establish a program under which the
				Secretary shall award grants to eligible entities—
							(A)to advance the
				development of marine and hydrokinetic renewable energy;
							(B)to help fund the
				costs of environmental analysis affecting the deployment of marine hydrokinetic
				devices;
							(C)to help enable
				the eligible entities—
								(i)to gather and
				collect the types of environmental data that are required when working in a
				public resource (including the waterways and oceans of the United States);
				and
								(ii)to monitor the
				impacts of demonstration projects and make the resulting information available
				for widespread dissemination to aid future projects; and
								(D)to help fund the
				cost of advancing renewable marine and hydrokinetic technologies in ocean and
				riverine environments from demonstration projects to development and
				deployment.
							(2)ApplicationTo
				be eligible to receive a grant under this paragraph, an entity shall submit to
				the Secretary an application at such time, in such manner, and containing such
				information as the Secretary may
				require.
						.
		7.AdministrationThe Energy Independence and Security Act of
			 2007 (42 U.S.C. 17211 et seq.) (as amended by section 6) is amended by
			 inserting after section 636 the following:

				637.Administration
					(a)In
				generalIn carrying out this subtitle, the Secretary
				shall—
						(1)coordinate and
				avoid duplication of activities across programs of the Department and other
				applicable Federal agencies, including the National Laboratories;
						(2)collaborate with
				(as applicable)—
							(A)industry;
							(B)stakeholders;
							(C)other Federal
				agencies, including the National Laboratories;
							(D)academic
				institutions; and
							(E)international
				bodies with relevant scientific expertise; and
							(3)obtain from the
				recipient of assistance and make available to the public, through Web sites,
				reports, and databases of the Department, any research, development,
				demonstration, and commercial application information produced with respect to
				supported technology, including information obtained after the completion of
				supported activities, except to the extent that the information is protected
				from disclosure under section 552(b) of title 5, United States Code.
						(b)ReportsNot
				later than 1 year after the date of enactment of this section and at least once
				every 2 years thereafter, the Secretary shall submit to Congress a report on
				findings and activities conducted under this
				subtitle.
					.
		8.Authorization of
			 appropriationsSection 639 of
			 the Energy Independence and Security Act of 2007 (42 U.S.C. 17215) (as
			 redesignated by section 5(1)) is amended to read as follows:

				639.Authorization
				of appropriations
					(a)In
				generalThere is authorized to be appropriated to carry out this
				subtitle $75,000,000 for each of fiscal years 2012 through 2014, to remain
				available until expended.
					(b)OffsetsOf
				the amount authorized to be appropriated for each fiscal year under subsection
				(a), $75,000,000 shall be derived for each fiscal year from the amount
				authorized for energy-intensive industries efficiency programs under section
				452(f) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17111(f))
				for each of fiscal years 2012 through 2015.
					(c)Renewable energy
				fundsNo funds shall be appropriated under this section for
				activities that are receiving funds under section 931(a)(2)(E)(i) of the Energy
				Policy Act of 2005 (42 U.S.C.
				16231(a)(2)(E)(i)).
					.
		8.Authorization of
			 appropriations
			(a)In
			 generalSection 639 of the
			 Energy Independence and Security Act of 2007 (42 U.S.C. 17215) (as redesignated
			 by section 5(1)) is amended to read as follows:

					639.Authorization of
				appropriations
						(a)In
				generalThere is authorized to be appropriated to carry out this
				subtitle, to remain available until expended—
							(1)$70,000,000 for fiscal
				year 2012; and
							(2)$75,000,000 for fiscal
				year 2013.
							(b)Renewable energy
				fundsNo funds shall be appropriated under this section for
				activities that are receiving funds under section 931(a)(2)(E)(i) of the Energy
				Policy Act of 2005 (42 U.S.C.
				16231(a)(2)(E)(i)).
						.
			(b)Offsets
				(1)Fiscal year
			 2012Section 609(d) of the Public Utility Regulatory Policies Act
			 of 1978 (7 U.S.C. 918c(d)) is amended by striking 2012 and
			 inserting 2011.
				(2)Fiscal year
			 2013The amount otherwise made available to carry out section 412
			 of the Energy Policy Act of 2005 (42 U.S.C. 15972) shall be reduced by
			 $75,000,000 for fiscal year 2013.
				9.National
			 Renewable Energy Deployment Program
			(a)In
			 generalSection 803 of the Energy Independence and Security Act
			 of 2007 (42 U.S.C. 17282) is amended by striking the section heading and
			 inserting National Renewable
			 Energy Deployment Program.
			(b)DefinitionsSection
			 803(a) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17282(a))
			 is amended—
				(1)by striking
			 paragraph (1);
				(2)by redesignating
			 paragraphs (2) through (4) as paragraphs (1) through (3), respectively;
			 and
				(3)in paragraph
			 (3)(B)(iv) (as so redesignated), by striking Alaska
			 small.
				(c)Renewable energy
			 construction grantsSection 803(b) of the Energy Independence and
			 Security Act of 2007 (42 U.S.C. 17282(b)) is amended—
				(1)in paragraph (1),
			 by inserting establish a national renewable energy construction grants
			 program under which the Secretary shall after shall;
			 and
				(2)by adding at the
			 end the following:

						(5)PriorityIn
				making grants to eligible applicants to carry out renewable energy projects
				under this section, the Secretary shall give priority to applicants
				that—
							(A)have power costs
				that are 125 percent or more of average national retail costs; or
							(B)will use the grant
				to construct renewable electricity projects to replace fossil fuel
				projects.
							.
				9.National renewable
			 energy deployment program
			(a)In
			 generalSection 803 of the Energy Independence and Security Act
			 of 2007 (42 U.S.C. 17282) is amended by striking the section heading and
			 inserting National Renewable
			 Energy Deployment Program.
			(b)DefinitionsSection
			 803(a) of the Energy Independence and Security Act of 2007 (42 U.S.C. 17282(a))
			 is amended—
				(1)by striking paragraph
			 (1);
				(2)by redesignating
			 paragraphs (2) through (4) as paragraphs (1) through (3), respectively;
				(3)in subparagraph (B)(iv)
			 of paragraph (3) (as so redesignated), by striking Alaska;
			 and
				(4)by adding at the end the
			 following:

						(4)Small hydroelectric
				powerThe term small hydroelectric power means power
				that—
							(A)is generated—
								(i)without the use of a dam
				or impoundment of water; and
								(ii)through the use
				of—
									(I)a lake tap (but not a
				perched alpine lake); or
									(II)a run-of-river screened
				at the point of diversion; and
									(B)has a nameplate capacity
				rating of a wattage that is not more than 15
				megawatts.
							.
				(c)Renewable energy
			 construction grantsSection 803(b) of the Energy Independence and
			 Security Act of 2007 (42 U.S.C. 17282(b)) is amended—
				(1)in paragraph (1)—
					(A)by inserting
			 establish a national renewable energy construction grants program under
			 which the Secretary shall after shall; and
					(B)by inserting ,
			 including feasibility studies for such projects before the period at
			 the end; and
					(2)by adding at the end the
			 following:

						(5)PriorityIn
				making grants to eligible applicants to carry out renewable energy projects
				under this section, the Secretary shall give priority to applicants
				that—
							(A)have power costs that are
				125 percent or more of average national retail costs; and
							(B)will use the grant to
				construct renewable electricity projects to replace or partially replace fossil
				fuel
				projects.
							.

		July 11, 2011
		Reported with amendments


113 S676 IS: Identity Theft and Tax Fraud Prevention Act of 2013
U.S. Senate
2013-04-09
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.

		II
		113th CONGRESS
		1st Session
		S. 676
		IN THE SENATE OF THE UNITED STATES

			April 9, 2013
			Mr. Nelson (for himself,
			 Mrs. Feinstein, Mr. Schumer, and Mr.
			 Cardin) introduced the following bill; which was read twice and
			 referred to the Committee on
			 Finance

		A BILL
		To prevent tax-related identity theft and tax
		  fraud.

		1.Short
			 title, etc
			(a)Short
			 titleThis Act may be cited
			 as the Identity Theft and Tax Fraud
			 Prevention Act of 2013.
			(b)Table of
			 contentsThe table of contents of this Act is as follows:

					Sec. 1. Short title,
				etc.
					TITLE I—Protecting victims of tax-related identity
				theft
					Sec. 101. Expedited refunds for identity theft
				victims.
					Sec. 102. Single point of contact for identity theft
				victims.
					Sec. 103. Enhancements to IRS PIN Program.
					Sec. 104. Electronic filing opt out.
					TITLE II—Shutting down abusive identity theft and tax fraud
				schemes
					Sec. 201. Restrictions on ability to use prepaid cards for tax
				fraud.
					Sec. 202. Limitation on multiple tax refunds to the same
				account.
					TITLE III—Adding critical new protections to safeguard social
				security numbers
					Sec. 301. Restriction on access to the death master
				file.
					Sec. 302. Prohibiting the display of Social Security account
				numbers on newly issued Medicare identification cards and communications
				provided to Medicare beneficiaries.
					Sec. 303. Prohibition of the display, sale, or purchase of
				Social Security numbers.
					Sec. 304. Criminal penalties for the misuse of a Social
				Security number.
					Sec. 305. Civil actions and civil penalties.
					TITLE IV—Strengthening laws and improving enforcement against
				tax-related identity theft
					Sec. 401. Criminal penalty for using a false identity in
				connection with tax fraud.
					Sec. 402. Increased penalty for improper disclosure or use of
				information by preparers of returns.
					Sec. 403. Authority to transfer Internal Revenue Service
				appropriations to use for tax fraud enforcement.
					Sec. 404. Local law enforcement liaison.
					TITLE V—Accelerating transition to a real-time tax system that
				protects taxpayers and reduces fraud
					Sec. 501. Improvement in access to information in the National
				Directory of New Hires for tax administration purposes.
					Sec. 502. Plan of action for transitioning to a real-time tax
				system.

			IProtecting
			 victims of tax-related identity theft
			101.Expedited
			 refunds for identity theft victimsNot later than 180 days after the date of
			 enactment of this Act, the Secretary of the Treasury, or the Secretary’s
			 delegate, shall establish a plan of action to reduce the administrative time
			 required to process and resolve cases of identity theft in connection with tax
			 returns, including the issuance of refunds to legitimate taxpayers, to no more
			 than 90 days, on average.
			102.Single point
			 of contact for identity theft victimsNot later than 180 days after the date of
			 enactment of this Act, the Secretary of the Treasury, or the Secretary’s
			 delegate, shall establish new procedures to ensure that any taxpayer whose
			 return has been delayed or otherwise adversely affected due to identity theft
			 has a single point of contact at the Internal Revenue Service throughout the
			 processing of his or her case. The single point of contact shall track the case
			 of the taxpayer from start to finish and coordinate with other specialized
			 units to resolve case issues as quickly as possible.
			103.Enhancements
			 to IRS PIN Program
				(a)In
			 generalThe Secretary of the
			 Treasury, or the Secretary’s delegate, shall issue a personal identification
			 number to identity theft victims as soon as practicable after their true
			 identity has been established and verified.
				(b)ReportNot later than 360 days after the date of
			 enactment of this Act, the Secretary of the Treasury shall submit to Congress a
			 report analyzing the effectiveness of the program described in subsection (a)
			 in reducing tax fraud.
				104.Electronic
			 filing opt outNot later than
			 180 days after the date of enactment of this Act, the Secretary of the
			 Treasury, or the Secretary’s delegate, shall implement a program under which a
			 person who has filed an identity theft affidavit with the Secretary may elect
			 to prevent the processing of any Federal tax return submitted in an electronic
			 format by a person purporting to be such a person.
			IIShutting down
			 abusive identity theft and tax fraud schemes
			201.Restrictions
			 on ability to use prepaid cards for tax fraud
				(a)Accounts with
			 elevated risk of identity theft
					(1)In
			 generalNot later than 360 days after the date of the enactment
			 this Act, the Federal primary financial regulatory agencies, in consultation
			 with the Secretary of the Treasury, shall jointly prescribe regulations
			 requiring newly issued deposit or transaction account numbers, as the case may
			 be, to be distinguishable between verified accounts and at-risk
			 accounts.
					(2)DefinitionsAs
			 used in this section—
						(A)the term
			 at-risk account means any deposit account or transaction
			 account, including accounts associated with a prepaid access arrangement, that
			 is not a verified account;
						(B)the term
			 primary financial regulatory agency has the same meaning as in
			 section 2(12) of the Dodd-Frank Wall Street Reform and Consumer Protection Act
			 (12 U.S.C. 5301(12)); and
						(C)the term
			 verified account means any deposit account or transaction
			 account in which the identity of the account holder and any prepaid access
			 customer associated with the account is verified by—
							(i)customer
			 identification procedures that comply with section 5318(l) of title 31, United
			 States Code; and
							(ii)direct review of
			 an original, unexpired government-issued form of identification bearing a
			 photograph or similar safeguard, such as a driver’s license or passport.
							(b)GAO audit of
			 debit card issuers To ensure compliance with customer identification
			 requirements
					(1)Review and
			 evaluationThe Comptroller General of the United States shall
			 review and evaluate the effectiveness of the current Customer Identification
			 Program rules implementing the customer identification program requirements
			 under section 5318(l) of title 31, United States Code, as such rules apply to
			 the prepaid card industry.
					(2)Required
			 considerationsThe review and evaluation required under paragraph
			 (1) shall—
						(A)consider whether
			 weaknesses in current customer identification programs are contributing to
			 identity theft and financial loss, particularly with respect to tax fraud;
			 and
						(B)review
			 whether—
							(i)current
			 risk-based standards for customer identification are the best means to prevent
			 criminal use of prepaid cards and provide sufficient guidance and certainty to
			 the sellers and providers of prepaid access;
							(ii)current
			 exclusions from customer identification requirements, such as exclusions for
			 government benefit programs, are appropriate; and
							(iii)Federal
			 regulatory agencies exercise adequate oversight and supervision of customer
			 identification practices of the prepaid card industry.
							(3)Report to
			 CongressNot later than 360 days after the date of the enactment
			 this Act, the Comptroller General of the United States shall submit to Congress
			 a report—
						(A)on the findings
			 of the review and evaluation required under paragraph (1); and
						(B)containing any
			 recommendations or proposals for legislative or administrative action to
			 improve the customer identification practices of the prepaid card
			 industry.
						202.Limitation on
			 multiple tax refunds to the same account
				(a)In
			 generalNot later than 180
			 days after the date of enactment of this Act, the Secretary of the Treasury, or
			 the Secretary's delegate, shall issue regulations that restrict the delivery or
			 deposit of multiple tax refunds from the same tax year to the same individual
			 account or mailing address.
				(b)ExceptionThe regulation promulgated under subsection
			 (a) shall provide that the restrictions shall not apply in cases and situations
			 where the Secretary determines there is not a likelihood of tax fraud.
				IIIAdding critical
			 new protections to safeguard social security numbers
			301.Restriction on
			 access to the death master file
				(a)In
			 generalNot later than 90 days after the date of the enactment of
			 this Act, the Commissioner of the Social Security Administration shall vest all
			 responsibilities for the release of Social Security death records to
			 non-governmental persons or entities with the Secretary of Commerce through a
			 memorandum of understanding.
				(b)ProhibitionThe
			 Secretary of Commerce shall not disclose information contained in Social
			 Security death records to any non-governmental person or entity with respect to
			 any individual who has died at any time during the calendar year in which the
			 request for disclosure is made or the succeeding 2 calendar years unless such
			 person is certified under the program established under subsection (c).
				(c)Certification
			 program
					(1)In
			 generalThe Secretary of
			 Commerce shall establish a program—
						(A)to certify persons who are eligible to
			 access the information described in subsection (b) contained on the Death
			 Master File, and
						(B)to perform periodic and unscheduled audits
			 of certified persons to determine the compliance by such certified persons with
			 the requirements of the program.
						(2)CertificationA person shall not be certified nor remain
			 certified under the program established under paragraph (1) unless—
						(A)the Secretary of Commerce determines that
			 access to the information described in subsection (b) is appropriate
			 because—
							(i)such person has a legitimate interest in
			 preventing fraud or unauthorized financial transactions,
							(ii)such access will facilitate compliance by
			 such person with an applicable law, regulation, court order, or fiduciary
			 duty,
							(iii)such access
			 will facilitate timely and proper administration by such person of an insurance
			 policy or benefit program, or
							(iv)such person is
			 subject to disclosure requirements under section 502 of the Gramm-Leach-Bliley
			 Act (15 U.S.C. 6802), section 620 of the Fair Credit Reporting Act (15 U.S.C.
			 1681r), or any other Federal statute that the Secretary determines, following
			 notice and comment rulemaking, provides sufficient protection against improper
			 disclosure of information described in subsection (b), and
							(B)the Secretary of Commerce verifies that
			 such person has facilities and procedures in place to safeguard such
			 information, and experience in maintaining the confidentiality, security, and
			 appropriate use of such information.
						(3)FeesThe Secretary of Commerce shall establish
			 under section 9701 of title 31, United States Code, for the charge of fees
			 sufficient to cover all costs associated with evaluating applications for
			 certification and auditing, inspecting, and monitoring certified persons under
			 the program.
					(d)Imposition of
			 penalty
					(1)In
			 generalSubject to paragraph (2), any person who is certified
			 under the program established under subsection (c), who receives information
			 described in subsection (b), and who during the period of time described in
			 subsection (b)—
						(A)discloses such
			 information to any other person, or
						(B)uses any such
			 information to commit, or aid or abet, any criminal offense,
						shall pay a
			 penalty of $5,000 for each such disclosure or use, but the total amount imposed
			 under this subsection on such a person for any calendar year shall not exceed
			 $500,000.(2)ExceptionA
			 person who—
						(A)is certified
			 under the program established under subsection (c),
						(B)upon request by
			 another person, verifies that an individual is or is not deceased pursuant to
			 information contained on the Death Master File, and
						(C)does not disclose
			 any additional information described in subsection (b),
						shall not be
			 subject to a penalty pursuant to paragraph (1).(e)Exemption from
			 Freedom of Information Act requirement with respect to certain records of
			 deceased individuals
					(1)In
			 generalSubsequent to the date on which the Secretary of Commerce
			 establishes the program described in subsection (c)(1), the Social Security
			 Administration shall not be compelled to disclose any information described in
			 subsection (b) to any non-governmental person or entity who is not certified
			 under such program.
					(2)Treatment of
			 informationFor purposes of section 552 of title 5, United States
			 Code, this section shall be considered a statute described in subsection
			 (b)(3)(B) of such section 552.
					302.Prohibiting
			 the display of Social Security account numbers on newly issued Medicare
			 identification cards and communications provided to Medicare
			 beneficiaries
				(a)In
			 generalNot later than 2 years after the date of the enactment of
			 this Act, the Secretary of Health and Human Services, in consultation with the
			 Commissioner of Social Security, shall establish and begin to implement
			 procedures to eliminate the unnecessary collection, use, and display of Social
			 Security account numbers of Medicare beneficiaries.
				(b)Newly issued
			 medicare cards and communications provided to beneficiaries
					(1)Newly issued
			 cards
						(A)In
			 generalNot later than 4 years after the date of enactment of
			 this Act, the Secretary of Health and Human Services, in consultation with the
			 Commissioner of Social Security, shall ensure that each newly issued Medicare
			 identification card meets the requirements described in subparagraph
			 (B).
						(B)Requirements
							(i)In
			 generalSubject to clauses (ii) and (iii), the requirements
			 described in this subparagraph are, with respect to a Medicare identification
			 card, that the card does not display or electronically store (in an unencrypted
			 format) a Medicare beneficiary’s Social Security account number.
							(ii)ExceptionThe
			 Secretary may waive the requirements under clause (i) in the case where the
			 health insurance claim number of a beneficiary is the Social Security number of
			 the beneficiary, the beneficiary's spouse, or another individual.
							(iii)Use of
			 partial account numberThe Secretary of Health and Human
			 Services, in consultation with the Commissioner of Social Security, may provide
			 for the use of a partial Social Security account number on a Medicare
			 identification card if the Secretary determines that such use does not allow an
			 unacceptable risk of fraudulent use.
							(2)Communications
			 provided to beneficiariesNot later than 4 years after the date
			 of enactment of this Act, the Secretary of Health and Human Services shall
			 prohibit the display of a Medicare beneficiary’s Social Security account number
			 on written or electronic communication provided to the beneficiary unless the
			 Secretary, in consultation with the Commissioner of Social Security, determines
			 that inclusion of Social Security account numbers on such communications is
			 essential for the operation of the Medicare program.
					(c)Medicare
			 beneficiary definedIn this section, the term Medicare
			 beneficiary means an individual entitled to, or enrolled for, benefits
			 under part A of title XVIII of the Social Security Act (42 U.S.C. 1395c et
			 seq.) or enrolled for benefits under part B of such title (42 U.S.C. 1395j et
			 seq.).
				(d)Conforming
			 amendments
					(1)Reference in
			 the Social Security ActSection 205(c)(2)(C) of the Social
			 Security Act (42 U.S.C. 405(c)(2)(C)) is amended—
						(A)by moving clause
			 (x), as added by section 1414(a)(2) of the Patient Protection and Affordable
			 Care Act (Public Law 111–148), 6 ems to the left;
						(B)by redesignating
			 clause (x), as added by section 2(a)(1) of the Social Security Number
			 Protection Act of 2010 (42 U.S.C. 1305 note), as clause (xii); and
						(C)by adding after
			 clause (xii), as redesignated by subparagraph (B), the following new
			 clause:

								(xiii)Subject to section 302 of the
				Identity Theft and Tax Fraud Prevention Act
				of 2013, social security account numbers shall not be displayed
				on Medicare identification cards or on communications provided to Medicare
				beneficiaries.
								.
						(2)Access to
			 informationSection 205(r) of the Social Security Act (42 U.S.C.
			 405(r)) is amended by adding at the end the following new paragraph:

							(10)To prevent and identify fraudulent
				activity, the Commissioner shall upon the request of the Attorney General or
				upon the request of the Secretary of Health and Human Services enter into a
				reimbursable agreement with the Attorney General or the Secretary to provide
				information collected under paragraph (1) if—
								(A)the requirements of subparagraphs (A)
				and (B) of paragraph (3) are met; and
								(B)such agreement includes appropriate
				provisions to protect the confidentiality of information provided by the
				Commissioner under such
				agreement.
								.
					(e)Pilot
			 program
					(1)EstablishmentThe
			 Secretary shall establish a pilot program utilizing smart card technology to
			 evaluate—
						(A)the applicability
			 of smart card technology to the Medicare program under title XVIII of the
			 Social Security Act (42 U.S.C. 1395 et seq.), including the applicability of
			 such technology to Medicare beneficiaries or Medicare providers; and
						(B)whether such
			 cards would be effective in preventing fraud under the Medicare program.
						(2)Implementation
						(A)Initial
			 implementationThe Secretary shall implement the pilot program
			 under this subsection not later than 1 year after the date of enactment of this
			 Act.
						(B)Scope and
			 durationThe Secretary shall conduct the pilot program—
							(i)in
			 not less than 2 States; and
							(ii)for a period of
			 not less than 180 days or more than 2 years.
							(3)ReportNot
			 later than 12 months after the completion of the pilot program under this
			 subsection, the Secretary shall submit to the appropriate committees of
			 Congress and make available to the public a report that includes the
			 following:
						(A)A summary of the
			 pilot program and findings, including—
							(i)the
			 costs or savings to the Medicare program as a result of the implementation of
			 the pilot program;
							(ii)whether the use
			 of smart card technology resulted in improvements in the quality of care
			 provided to Medicare beneficiaries under the pilot program; and
							(iii)whether such
			 technology was useful in preventing or detecting fraud, waste, and abuse in the
			 Medicare program.
							(B)Recommendations
			 regarding whether the use of smart card technology should be expanded under the
			 Medicare program.
						(4)DefinitionsIn
			 this subsection:
						(A)Medicare
			 providerThe term Medicare provider includes a
			 provider of services (as defined in section 1861(u) of the Social Security Act
			 (42 U.S.C. 1395x(u))) and a supplier (as defined in section 1861(d) of such Act
			 (42 U.S.C. 1395x(d))).
						(B)SecretaryThe
			 term Secretary means the Secretary of Health and Human
			 Services.
						(C)Smart
			 cardThe term smart card means identification used
			 by a Medicare beneficiary or a Medicare provider that includes anti-fraud
			 attributes. Such a card—
							(i)may
			 rely on existing commercial data transfer networks or on a network of
			 proprietary card readers or databases; and
							(ii)may
			 include—
								(I)cards using
			 technology adapted from the financial services industry;
								(II)cards containing
			 individual biometric identification, provided that such identification is
			 encrypted and not contained in any central database;
								(III)cards adapting
			 technology and processes utilized in the TRICARE program under chapter 55 of
			 title 10, United States Code, or by the Veterans’ Administration; or
								(IV)such other
			 technology as the Secretary determines appropriate.
								303.Prohibition of
			 the display, sale, or purchase of Social Security numbers
				(a)Prohibition
					(1)In
			 generalChapter 47 of title 18, United States Code, is amended by
			 inserting after section 1028A the following:

							1028B.Prohibition
				of the display, sale, or purchase of Social Security numbers
								(a)DefinitionsIn
				this section:
									(1)DisplayThe
				term display means to intentionally communicate or otherwise make
				available (on the Internet or in any other manner) to the general public an
				individual’s Social Security number.
									(2)PersonThe
				term person means any individual, partnership, corporation, trust,
				estate, cooperative, association, or any other entity.
									(3)PurchaseThe
				term purchase means providing directly or indirectly, anything of
				value in exchange for a Social Security number.
									(4)SaleThe
				term sale means obtaining, directly or indirectly, anything of
				value in exchange for a Social Security number.
									(5)StateThe
				term State means any State of the United States, the District of
				Columbia, Puerto Rico, the Northern Mariana Islands, the United States Virgin
				Islands, Guam, American Samoa, and any territory or possession of the United
				States.
									(b)Limitation on
				displayNo person may display any individual’s Social Security
				number to the general public without the affirmatively expressed consent of the
				individual.
								(c)Limitation on
				sale or purchaseExcept as otherwise provided in this section, no
				person may sell or purchase any individual’s Social Security number without the
				affirmatively expressed consent of the individual.
								(d)Prerequisites
				for consentIn order for consent to exist under subsection (b) or
				(c), the person displaying or seeking to display, selling or attempting to
				sell, or purchasing or attempting to purchase, an individual’s Social Security
				number shall—
									(1)inform the
				individual of the general purpose for which the number will be used, the types
				of persons to whom the number may be available, and the scope of transactions
				permitted by the consent; and
									(2)obtain the
				affirmatively expressed consent (electronically or in writing) of the
				individual.
									(e)ExceptionsNothing
				in this section shall be construed to prohibit or limit the display, sale, or
				purchase of a Social Security number—
									(1)required,
				authorized, or excepted under any Federal law;
									(2)for a public
				health purpose, including the protection of the health or safety of an
				individual in an emergency situation;
									(3)for a national
				security purpose;
									(4)for a law
				enforcement purpose, including the investigation of fraud and the enforcement
				of a child support obligation;
									(5)if the display,
				sale, or purchase of the number is for a use occurring as a result of an
				interaction between businesses, governments, or business and government
				(regardless of which entity initiates the interaction), including, but not
				limited to—
										(A)the prevention of
				fraud (including fraud in protecting an employee’s right to employment
				benefits);
										(B)the facilitation
				of credit checks or the facilitation of background checks of employees,
				prospective employees, or volunteers;
										(C)the retrieval of
				other information from other businesses, commercial enterprises, government
				entities, or private nonprofit organizations; or
										(D)when the
				transmission of the number is incidental to, and in the course of, the sale,
				lease, franchising, or merger of all, or a portion of, a business;
										(6)if the transfer
				of such a number is part of a data matching program involving a Federal, State,
				or local agency; or
									(7)if such number is
				required to be submitted as part of the process for applying for any type of
				Federal, State, or local government benefit or program;
									except
				that, nothing in this subsection shall be construed as permitting a
				professional or commercial user to display or sell a Social Security number to
				the general public.(f)LimitationNothing
				in this section shall prohibit or limit the display, sale, or purchase of
				Social Security numbers as permitted under title V of the Gramm-Leach-Bliley
				Act, or for the purpose of affiliate sharing as permitted under the
				Fair Credit Reporting Act, except
				that no entity regulated under such Acts may make Social Security numbers
				available to the general public, as may be determined by the appropriate
				regulators under such Acts. For purposes of this subsection, the general public
				shall not include affiliates or unaffiliated third-party business entities as
				may be defined by the appropriate
				regulators.
								.
					(2)Conforming
			 amendmentThe chapter analysis for chapter 47 of title 18, United
			 States Code, is amended by inserting after the item relating to section 1028
			 the following:

								1028B. Prohibition of the display, sale,
				or purchase of Social Security
				numbers.

							.
					(b)Study;
			 report
					(1)In
			 generalThe Attorney General shall conduct a study and prepare a
			 report on all of the uses of Social Security numbers permitted, required,
			 authorized, or excepted under any Federal law. The report shall include a
			 detailed description of the uses allowed as of the date of enactment of this
			 Act, the impact of such uses on privacy and data security, and shall evaluate
			 whether such uses should be continued or discontinued by appropriate
			 legislative action.
					(2)ReportNot
			 later than 1 year after the date of enactment of this Act, the Attorney General
			 shall report to Congress findings under this subsection. The report shall
			 include such recommendations for legislation based on criteria the Attorney
			 General determines to be appropriate.
					(c)Effective
			 dateThe amendments made by this section shall take effect on the
			 date that is 30 days after the date on which the final regulations promulgated
			 under section 5 are published in the Federal Register.
				304.Criminal
			 penalties for the misuse of a Social Security number
				(a)Prohibition of
			 wrongful use as personal identification numberNo person may
			 obtain any individual’s Social Security number for purposes of locating or
			 identifying an individual with the intent to physically injure, harm, or use
			 the identity of the individual for any illegal purpose.
				(b)Criminal
			 sanctionsSection 208(a) of the Social Security Act (42 U.S.C. 408(a)) is
			 amended—
					(1)in paragraph (8),
			 by inserting or after the semicolon; and
					(2)by inserting
			 after paragraph (8) the following:

							(9)except as
				provided in subsections (e) and (f) of section 1028B of title 18, United States
				Code, knowingly and willfully displays, sells, or purchases (as those terms are
				defined in section 1028B(a) of title 18, United States Code) any individual’s
				Social Security account number without having met the prerequisites for consent
				under section 1028B(d) of title 18, United States Code; or
							(10)obtains any
				individual’s Social Security number for the purpose of locating or identifying
				the individual with the intent to injure or to harm that individual, or to use
				the identity of that individual for an illegal
				purpose;
							.
					305.Civil actions
			 and civil penalties
				(a)Civil action in
			 State courts
					(1)In
			 generalAny individual aggrieved by an act of any person in
			 violation of this Act or any amendments made by this Act may, if otherwise
			 permitted by the laws or rules of the court of a State, bring in an appropriate
			 court of that State—
						(A)an action to
			 enjoin such violation;
						(B)an action to
			 recover for actual monetary loss from such a violation, or to receive up to
			 $500 in damages for each such violation, whichever is greater; or
						(C)both such
			 actions.
						It shall be
			 an affirmative defense in any action brought under this paragraph that the
			 defendant has established and implemented, with due care, reasonable practices
			 and procedures to effectively prevent violations of the regulations prescribed
			 under this Act. If the court finds that the defendant willfully or knowingly
			 violated the regulations prescribed under this subsection, the court may, in
			 its discretion, increase the amount of the award to an amount equal to not more
			 than 3 times the amount available under subparagraph (B).(2)Statute of
			 limitationsAn action may be commenced under this subsection not
			 later than the earlier of—
						(A)5 years after the
			 date on which the alleged violation occurred; or
						(B)3 years after the
			 date on which the alleged violation was or should have been reasonably
			 discovered by the aggrieved individual.
						(3)Nonexclusive
			 remedyThe remedy provided under this subsection shall be in
			 addition to any other remedies available to the individual.
					(b)Civil
			 penalties
					(1)In
			 generalAny person who the Attorney General determines has
			 violated any section of this Act or of any amendments made by this Act shall be
			 subject, in addition to any other penalties that may be prescribed by
			 law—
						(A)to a civil
			 penalty of not more than $5,000 for each such violation; and
						(B)to a civil
			 penalty of not more than $50,000, if the violations have occurred with such
			 frequency as to constitute a general business practice.
						(2)Determination
			 of violationsAny willful violation committed contemporaneously
			 with respect to the Social Security numbers of 2 or more individuals by means
			 of mail, telecommunication, or otherwise, shall be treated as a separate
			 violation with respect to each such individual.
					(3)Enforcement
			 proceduresThe provisions of section 1128A of the
			 Social Security Act (42 U.S.C.
			 1320a–7a), other than subsections (a), (b), (f), (h), (i), (j), (m), and (n)
			 and the first sentence of subsection (c) of such section, and the provisions of
			 subsections (d) and (e) of section 205 of such Act (42 U.S.C. 405) shall apply
			 to a civil penalty action under this subsection in the same manner as such
			 provisions apply to a penalty or proceeding under section 1128A(a) of such Act
			 (42 U.S.C. 1320a–7a(a)), except that, for purposes of this paragraph, any
			 reference in section 1128A of such Act (42 U.S.C. 1320a–7a) to the Secretary
			 shall be deemed to be a reference to the Attorney General.
					IVStrengthening
			 laws and improving enforcement against tax-related identity theft
			401.Criminal
			 penalty for using a false identity in connection with tax fraud
				(a)In
			 generalSection 7206 of the Internal Revenue Code of 1986 is
			 amended—
					(1)by striking
			 Any person and inserting the following:

							(a)In
				generalAny person
							,
				and
					(2)by adding at the
			 end the following new subsection:

							(b)Use of false
				identityAny person who willfully misappropriates another
				person's taxpayer identity (as defined in section 6103(b)(6)) for the purpose
				of making any list, return, account, statement, or other document submitted to
				the Secretary under the provisions of this title shall be guilty of a felony
				and, upon conviction thereof, shall be fined not more than $250,000 ($500,000
				in the case of a corporation) or imprisoned not more than 5 years, or both,
				together with the costs of
				prosecution.
							.
					(b)Aggravated
			 identity theftSection 1028A(c) of title 18, United States Code,
			 is amended by striking or at the end of paragraph (10), by
			 striking the period at the end of paragraph (11) and inserting ;
			 or, and by adding at the end the following new paragraph:

						(12)section 7206(b)
				of the Internal Revenue Code of 1986 (relating to use of false identity in
				connection with tax
				fraud).
						.
				(c)Effective
			 dateThe amendments made by this section shall apply to offenses
			 committed after the date of the enactment of this Act.
				402.Increased
			 penalty for improper disclosure or use of information by preparers of
			 returns
				(a)In
			 generalSection 6713(a) of the Internal Revenue Code of 1986 is
			 amended—
					(1)by striking
			 $250 and inserting $1,000, and
					(2)by striking
			 $10,000 and inserting $50,000.
					(b)Criminal
			 penaltySection 7216(a) of the Internal Revenue Code of 1986 is
			 amended by striking $1,000 and inserting
			 $100,000.
				(c)Effective
			 dateThe amendments made by this section shall apply to
			 disclosures or uses after the date of the enactment of this Act.
				403.Authority to
			 transfer Internal Revenue Service appropriations to use for tax fraud
			 enforcementFor any fiscal
			 year, the Commissioner of Internal Revenue may transfer not more than
			 $10,000,000 to the Enforcement account of the Internal Revenue
			 Service from amounts appropriated to other Internal Revenue Service accounts.
			 Any amounts so transferred shall be used solely for the purposes of preventing
			 and resolving potential cases of tax fraud.
			404.Local law
			 enforcement liaison
				(a)EstablishmentThe
			 Commissioner of Internal Revenue shall establish within the Criminal
			 Investigation Division of the Internal Revenue Service the position of Local
			 Law Enforcement Liaison.
				(b)DutiesThe
			 Local Law Enforcement Liaison shall serve as the primary source of contact for
			 State and local law enforcement authorities with respect to tax-related
			 identity theft and other tax fraud matters, having duties that shall
			 include—
					(1)receiving
			 information from State and local law enforcement authorities;
					(2)responding to
			 inquiries from State and local law enforcement authorities;
					(3)administering
			 authorized information-sharing initiatives with State or local law enforcement
			 authorities and reviewing the performance of such initiatives;
					(4)ensuring any
			 information provided through authorized information-sharing initiatives with
			 State or local law enforcement authorities is used only for the prosecution of
			 identity theft-related crimes and not re-disclosed to third parties; and
					(5)any other duties
			 as delegated by the Commissioner of Internal Revenue.
					VAccelerating
			 transition to a real-time tax system that protects taxpayers and reduces
			 fraud
			501.Improvement in
			 access to information in the National Directory of New Hires for tax
			 administration purposes
				(a)In generalParagraph (3) of section 453(i) of the
			 Social Security Act (42 U.S.C. 653(i))
			 is amended to read as follows:

						(3)Administration of Federal tax
				lawsThe Secretary of the
				Treasury shall have access to the information in the National Directory of New
				Hires for purposes of administering the Internal Revenue Code of
				1986.
						.
				(b)Effective
			 dateThe amendment made by
			 this section shall take effect on the date of the enactment of this Act.
				502.Plan of action
			 for transitioning to a real-time tax systemNot later than 270 days after the date of
			 enactment of this Act, the Secretary of the Treasury, or the Secretary's
			 delegate, shall submit to Congress a report analyzing and outlining options and
			 potential timelines for moving toward a tax system that reduces burdens on
			 taxpayers and decreases tax fraud through real-time information
			 matching.


		II
		112th CONGRESS
		1st Session
		S. 1671
		IN THE SENATE OF THE UNITED STATES

			October 6, 2011
			Mrs. Hagan (for herself,
			 Mr. McCain, Mrs. Boxer, Mr.
			 Blunt, Mr. Graham,
			 Mr. Isakson, Ms. Murkowski, Mr. Brown
			 of Massachusetts, and Mr.
			 Manchin) introduced the following bill; which was read twice and
			 referred to the Committee on
			 Finance

		A BILL
		To amend the Internal Revenue Code of 1986 to allow a
		  temporary dividends received deduction for dividends received from a controlled
		  foreign corporation.

		1.Short titleThis Act may be cited as the
			 Foreign Earnings Reinvestment
			 Act.
		2.Allowance of temporary
			 dividends received deduction for dividends received from a controlled foreign
			 corporation
			(a)Applicability
			 of provision
				(1)In
			 generalSubsection (f) of section 965 is amended to read as
			 follows:

						(f)Election;
				election year
							(1)In
				generalThe taxpayer may elect to apply this section to—
								(A)the taxpayer's
				last taxable year which begins before the date of the enactment of the
				Foreign Earnings Reinvestment
				Act, or
								(B)the taxpayer's
				first taxable year which begins during the 1-year period beginning on such
				date.
								Such
				election may be made for a taxable year only if made on or before the due date
				(including extensions) for filing the return of tax for such taxable
				year.(C)Election
				yearFor purposes of this section, the term election
				year means the taxable year—
									(i)which begins
				after the date that is one year before the date of the enactment of the
				Foreign Earnings Reinvestment
				Act, and
									(ii)to which the
				taxpayer elects under paragraph (1) to apply this
				section.
									.
				(2)Conforming
			 amendments
					(A)Extraordinary
			 dividendsSection 965(b)(2) of such Code is amended—
						(i)by
			 striking June 30, 2003 and inserting September 30,
			 2011, and
						(ii)by
			 adding at the end the following new sentence: The amounts described in
			 clauses (i), (ii), and (iii) shall not include any amounts which were taken
			 into account in determining the deduction under subsection (a) for any prior
			 taxable year..
						(B)Determinations
			 relating to related party indebtednessSection 965(b)(3)(B) of such Code is
			 amended by striking October 3, 2004 and inserting
			 September 30, 2011.
					(C)Determinations
			 relating to base periodSection 965(c)(2) of such Code is amended
			 by striking June 30, 2003 and inserting September 30,
			 2011.
					(b)Deduction
			 includes current and accumulated foreign earnings
				(1)In
			 generalParagraph (1) of section 965(b) of the Internal Revenue
			 Code of 1986 is amended to read as follows:

						(1)In
				generalThe amount of dividends taken into account under
				subsection (a) shall not exceed the sum of the current and accumulated earnings
				and profits described in section 959(c)(3) for the year a deduction is claimed
				under subsection (a), without diminution by reason of any distributions made
				during the election year, for all controlled foreign corporations of the United
				States
				shareholder.
						.
				(2)Conforming
			 amendments
					(A)Section 965(c) of
			 such Code, as amended by subsection (a), is amended by striking paragraph (1)
			 and by redesignating paragraphs (2), (3), (4), and (5), as paragraphs (1), (2),
			 (3), and (4), respectively.
					(B)Paragraph (4) of
			 section 965(c) of such Code, as redesignated by subparagraph (A), is amended to
			 read as follows:

							(4)Controlled
				groupsAll United States shareholders which are members of an
				affiliated group filing a consolidated return under section 1501 shall be
				treated as one United States
				shareholder.
							.
					(c)Amount of
			 deduction
				(1)In
			 generalParagraph (1) of section 965(a) of the Internal Revenue
			 Code of 1986 is amended by striking 85 percent and inserting
			 75 percent.
				(2)Bonus deduction
			 in subsequent taxable year for increasing jobsSection 965 of
			 such Code is amended by adding at the end the following new subsection:

						(g)Bonus
				deduction
							(1)In
				generalIn the case of any taxpayer who makes an election to
				apply this section, there shall be allowed as a deduction for the first taxable
				year following the election year an amount equal to the applicable percentage
				of the cash dividends which are taken into account under subsection (a) with
				respect to such taxpayer for the election year.
							(2)Applicable
				percentageFor purposes of paragraph (1), the applicable
				percentage is the amount which bears the same ratio (not greater than 1) to 10
				percent as—
								(A)the excess (if
				any) of—
									(i)the qualified
				payroll of the taxpayer for the calendar year which begins with or within the
				first taxable year following the election year, over
									(ii)the qualified
				payroll of the taxpayer for calendar year 2010, bears to
									(B)10 percent of the
				qualified payroll of the taxpayer for calendar year
				2010.

						(3)Qualified
				payrollFor purposes of this paragraph:
							(A)In
				generalThe term qualified payroll means, with
				respect to a taxpayer for any calendar year, the aggregate wages (as defined in
				section 3121(a)) paid by the corporation during such calendar year.
							(B)Exception for
				changes in ownership of trades or businesses
								(i)AcquisitionsIf,
				after December 31, 2009, and before the close of the first taxable year
				following the election year, a taxpayer acquires the trade or business of a
				predecessor, then the qualified payroll of such taxpayer for any calendar year
				shall be increased by so much of the qualified payroll of the predecessor for
				such calendar year as was attributable to the trade or business acquired by the
				taxpayer.
								(ii)DispositionsIf,
				after December 31, 2009, and before the close of the first taxable year
				following the election year, a taxpayer disposes of a trade or business,
				then—
									(I)the qualified
				payroll of such taxpayer for calendar year 2010 shall be decreased by the
				amount of wages for such calendar year as were attributable to the trade or
				business which was disposed of by the taxpayer, and
									(II)if the
				disposition occurs after the beginning of the first taxable year following the
				election year, the qualified payroll of such taxpayer for the calendar year
				which begins with or within such taxable year shall be decreased by the amount
				of wages for such calendar year as were attributable to the trade or business
				which was disposed of by the taxpayer.
									(C)Special
				ruleFor purposes of determining qualified payroll for any
				calendar year after calendar year 2011, such term shall not include wages paid
				to any individual if such individual received compensation from the taxpayer
				for services performed—
								(i)after the date of
				the enactment of this paragraph, and
								(ii)at a time when
				such individual was not an employee of the
				taxpayer.
								.
				(3)Reduction for
			 failure to maintain employment levelsParagraph (4) of section
			 965(b) of such Code (relating to limitations) is amended to read as
			 follows:

						(4)Reduction in
				benefits for failure to maintain employment levels
							(A)In
				generalIf, during the period consisting of the calendar month in
				which the taxpayer first receives a distribution described in subsection (a)(1)
				and the succeeding 23 calendar months, the taxpayer does not maintain an
				average employment level at least equal to the taxpayer’s prior average
				employment, an additional amount equal to $75,000 multiplied by the number of
				employees by which the taxpayer’s average employment level during such period
				falls below the prior average employment (but not exceeding the aggregate
				amount allowed as a deduction pursuant to subsection (a)(1)) shall be taken
				into income by the taxpayer during the taxable year that includes the final day
				of such period.
							(B)Average
				employment levelFor purposes
				of this paragraph, the taxpayer’s average employment level for a period shall
				be the average number of full-time United States employees of the taxpayer,
				measured at the end of each month during the period.
							(C)Prior average
				employmentFor purposes of this paragraph, the taxpayer’s
				prior average employment shall be the average number of full-time
				United States employees of the taxpayer during the period consisting of the 24
				calendar months immediately preceding the calendar month in which the taxpayer
				first receives a distribution described in subsection (a)(1).
							(D)Full-time
				United States employeeFor
				purposes of this paragraph—
								(i)In
				generalThe term full-time United States employee
				means an individual who provides services in the United States as a full-time
				employee, based on the employer’s standards and practices; except that
				regardless of the employer’s classification of the employee, an employee whose
				normal schedule is 40 hours or more per week is considered a full-time
				employee.
								(ii)Exception for
				changes in ownership of trades or businessesSuch term does not
				include—
									(I)any individual
				who was an employee, on the date of acquisition, of any trade or business
				acquired by the taxpayer during the 24-month period referred to in subparagraph
				(A), and
									(II)any individual
				who was an employee of any trade or business disposed of by the taxpayer during
				the 24-month period referred to in subparagraph (A) or the 24-month period
				referred to in subparagraph (C).
									(E)Aggregation
				rulesIn determining the taxpayer’s average employment level and
				prior average employment, all domestic members of a controlled group shall be
				treated as a single
				taxpayer.
							.
				(d)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years ending after the date of the enactment of this Act.


115 S78 IS: Modernizing Government Travel Act
U.S. Senate
2017-01-10
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.

II115th CONGRESS1st SessionS. 78IN THE SENATE OF THE UNITED STATESJanuary 10, 2017Mr. Lee (for himself, Mr. Cassidy, Mr. Carper, Mr. Booker, and Mr. Johnson) introduced the following bill; which was read twice and referred to the Committee on Homeland Security and Governmental AffairsA BILLTo provide for reimbursement for the use of modern travel services by Federal employees traveling
			 on official Government business, and for other purposes.

 1.Short titleThis Act may be cited as the Modernizing Government Travel Act. 2.Federal employee reimbursement for use of modern travel services (a)In generalNot later than 90 days after the date of enactment of this Act—
 (1)the Administrator of General Services shall prescribe regulations under section 5707 of title 5, United States Code, to provide for the reimbursement for the use of a transportation network company or innovative mobility technology company by a Federal employee traveling on official business under subchapter I of chapter 57 of such title; and
 (2)the Director of the Administrative Office of the United States Courts shall prescribe such regulations with respect to the reimbursement of employees of the judicial branch of the Government.
 (b)DefinitionsIn this section: (1)Innovative mobility technology companyThe term innovative mobility technology company means an organization, including a corporation, limited liability company, partnership, sole proprietorship, or any other entity, that applies technology to expand and enhance available transportation choices, better manage demand for transportation services, or provide alternatives to driving alone.
 (2)Transportation network companyThe term transportation network company— (A)means a corporation, partnership, sole proprietorship, or other entity that uses a digital network to connect riders to drivers affiliated with the entity in order for the driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider; and
 (B)does not include a shared-expense carpool or vanpool arrangement that is not intended to generate profit for the driver.
 3.Report on transportation costsSection 5707(c) of title 5, United States Code, is amended to read as follows:  (c)(1)Not later than November 31 of each year, the head of each agency shall submit to the Administrator of General Services, in a format prescribed by the Administrator and approved by the Director of the Office of Management and Budget—
 (A)data on total agency payments for such items as travel and transportation of people, average costs and durations of trips, and purposes of official travel;
 (B)data on estimated total agency payments for employee relocation; and (C)an analysis of—
 (i)the total costs of transportation service by type; and (ii)the total number of trips using each transportation type for purposes of official travel.
 (2)The Administrator of General Services shall make the data and analyses submitted under paragraph (1) publically available upon receipt.
 (3)Not later than January 31 of each year, the Administrator of General Services shall submit to the Director of the Office of Management and Budget, the Committee on Oversight and Government Reform of the House of Representatives, and the Committee on Homeland Security and Government Affairs of the Senate—
 (A)an examination of the data and analyses submitted under paragraph (1) for the agencies listed in section 901(b) of title 31;
 (B)a survey of such data and analyses for each agency not listed in section 901(b) of title 31; and (C)a description of any regulations promulgated, or changes to regulations promulgated, under this section during the previous year..


IV
108th CONGRESS
2d Session
H. CON. RES. 365
IN THE HOUSE OF REPRESENTATIVES

February 24, 2004
Mr. Evans submitted the following concurrent resolution; which was referred to the Committee on Armed Services

CONCURRENT RESOLUTION
Supporting the goals and ideals of National Purple Heart Recognition Day.

Whereas the Purple Heart is the oldest military decoration in the world in present use;
Whereas the Purple Heart is awarded in the name of the President of the United States to members of the Armed Forces who are wounded in conflict with an enemy force or while held by an enemy force as a prisoner of war, and posthumously to the next of kin of members of the Armed Forces who are killed in conflict with an enemy force or who die of a wound received in conflict with an enemy force;
Whereas the Purple Heart was established on August 7, 1782, during the Revolutionary War, when General George Washington issued an order establishing the Honorary Badge of Distinction, otherwise known as the Badge of Military Merit;
Whereas the award of the Purple Heart ceased with the end of the Revolutionary War, but was revived in 1932, the 200th anniversary of George Washington’s birth, out of respect for his memory and military achievements; and
Whereas National Purple Heart Recognition Day is a fitting tribute to George Washington and to the over 1,535,000 recipients of the Purple Heart, approximately 550,000 of whom are still living: Now, therefore, be it

That Congress—
(1)supports the goals and ideals of National Purple Heart Recognition Day;
(2)encourages all Americans to learn about the history of the Purple Heart and to honor its recipients; and
(3)requests that the President issue a proclamation calling on the people of the United States to conduct appropriate ceremonies, activities, and programs to demonstrate support for people who have been awarded the Purple Heart.