117 HR 3630 IH: Lymphedema Treatment Act
U.S. House of Representatives
2021-05-28
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.

I117th CONGRESS1st SessionH. R. 3630IN THE HOUSE OF REPRESENTATIVESMay 28, 2021Ms. Schakowsky (for herself, Mr. Carter of Georgia, Mr. Blumenauer, Mr. Kelly of Pennsylvania, Mr. Fitzpatrick, Ms. Sewell, Ms. DeGette, Mr. Levin of Michigan, Mr. Aderholt, Mrs. Axne, Mr. Ferguson, Mr. Wilson of South Carolina, Mr. Joyce of Pennsylvania, Mr. Brown, Ms. Newman, Mr. Smith of Washington, Mr. Mullin, Ms. Wild, Ms. Ross, Ms. Wasserman Schultz, Mr. Brendan F. Boyle of Pennsylvania, Mr. Grijalva, Ms. Titus, Mrs. Lawrence, Ms. Velázquez, Ms. McCollum, Mr. O'Halleran, Mr. Suozzi, Mr. Michael F. Doyle of Pennsylvania, Mr. Price of North Carolina, Mr. Meeks, Mr. Butterfield, Ms. Barragán, Ms. Herrera Beutler, Mr. Doggett, Mr. Castro of Texas, Mr. Larson of Connecticut, Ms. Garcia of Texas, Ms. Scanlon, Mr. Johnson of Ohio, Mr. McNerney, Mr. Wittman, Mr. Austin Scott of Georgia, Mr. Tonko, Mr. Cicilline, Ms. Matsui, Mr. Connolly, Miss González-Colón, Mr. Vela, Ms. Pressley, Ms. Lee of California, Mr. Burchett, Mr. Carbajal, Mr. Deutch, Ms. DelBene, Mr. Pascrell, Ms. Pingree, Mr. Carson, Mr. McHenry, Ms. Bonamici, Mr. Kilmer, Mrs. Miller-Meeks, Mr. Vicente Gonzalez of Texas, Mr. DeFazio, Mrs. Napolitano, Mr. Thompson of California, Mr. Rodney Davis of Illinois, Ms. Jacobs of California, Mr. Dunn, Ms. Williams of Georgia, Ms. Clark of Massachusetts, Mr. Crow, Mr. Budd, Ms. Blunt Rochester, Mr. Trone, Mr. Kildee, Mr. Van Drew, Mr. Cohen, Mr. Bacon, Mr. Hollingsworth, Mr. Amodei, Mr. Phillips, Mr. Wenstrup, Mr. McKinley, Ms. Sherrill, Mr. Westerman, Mr. Delgado, Ms. Underwood, Mr. Posey, Ms. Schrier, Mr. Massie, Mr. Cole, Mr. Hice of Georgia, Mr. Rutherford, Mr. Yarmuth, Mr. Payne, Ms. Houlahan, Ms. Davids of Kansas, Mr. Kind, Mr. Guest, Mr. Foster, Ms. Cheney, Mr. Ruppersberger, Ms. Brownley, Mr. LaHood, Mr. Allen, Mr. Johnson of Georgia, Mr. Bishop of Georgia, Mr. Cooper, Mr. Mann, Mr. Rice of South Carolina, Mr. Pocan, Ms. Meng, Ms. Dean, Mr. Armstrong, Mr. Thompson of Mississippi, Mrs. McBath, Mr. Grothman, Mr. Evans, Mr. Reschenthaler, Mr. Sires, Mr. Timmons, Ms. Tenney, Ms. Bourdeaux, Mr. Nadler, Mr. Higgins of New York, Mr. Lamb, Mrs. Carolyn B. Maloney of New York, Mr. Morelle, Mr. Bera, Mr. Lucas, Mrs. Kirkpatrick, Mr. Fleischmann, Mr. Gallego, Mr. Meuser, Mr. McCaul, Mr. Correa, Ms. Strickland, Mr. Rouzer, Ms. Van Duyne, Mr. David Scott of Georgia, Mr. Allred, Mr. Young, Mr. Gottheimer, Ms. Adams, Mr. Levin of California, Mr. Moulton, and Mr. Taylor) introduced the following bill; which was referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, 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 concernedA BILLTo amend title XVIII of the Social Security Act to provide for coverage of certain lymphedema compression treatment items under the Medicare program.1.Short titleThis Act may be cited as the Lymphedema Treatment Act.2.Medicare coverage of certain lymphedema compression treatment items(a)In generalSection 1861 of the Social Security Act (42 U.S.C. 1395x) is amended—(1)in subsection (s)(2)—(A)in subparagraph (GG), by striking and after the semicolon at the end;(B)in subparagraph (HH), by striking the period at the end and inserting ; and; and(C)by adding at the end the following new subparagraph:(II)lymphedema compression treatment items (as defined in subsection (lll));; and(2)by adding at the end the following new subsection:(lll)Lymphedema compression treatment itemsThe term lymphedema compression treatment items means—(1)standard and custom fitted gradient compression garments that are—(A)furnished on or after January 1, 2023, to an individual with a diagnosis of lymphedema for the treatment of such condition;(B)primarily and customarily used in the medical treatment of lymphedema, as determined by the Secretary; and(C)prescribed by a physician (or a physician assistant, nurse practitioner, or a clinical nurse specialist (as those terms are defined in section 1861(aa)(5)) to the extent authorized under State law); and(2)other devices determined by the Secretary to be effective in the prevention or treatment of lymphedema..(b)Effective dateThe amendments made by subsection (a) shall apply to lymphedema compression treatment items furnished on or after January 1, 2023.


114 HR 4642 IH: Diabetic Eye Disease Prevention Act of 2016
U.S. House of Representatives
2016-02-26
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
		114th CONGRESS
		2d Session
		H. R. 4642
		IN THE HOUSE OF REPRESENTATIVES

			February 26, 2016
			Mr. Collins of New York (for himself and Mr. McNerney) introduced the following bill; which was referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, 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 XVIII of the Social Security Act to establish a Medicare diabetic eye disease
			 prevention and early treatment demonstration project.

 1.Short titleThis Act may be cited as the Diabetic Eye Disease Prevention Act of 2016. 2.Medicare diabetic eye disease prevention and early treatment demonstration projectTitle XVIII of the Social Security Act is amended by inserting after section 1866E (42 U.S.C. 1395cc–5) the following new section:

 1866F.Diabetic eye disease prevention and early treatment demonstration project(a)EstablishmentThe Secretary shall conduct, during a 5-year period beginning no later than January 1, 2017, a diabetic eye disease prevention and early treatment demonstration project (in this section referred to as the demonstration project) to provide incentives to primary care practices to refer to local eye doctors for comprehensive dilated eye exams—
 (1)diabetic Medicare beneficiaries at the time of their diagnosis of diabetes; and (2)diabetic Medicare beneficiaries who have been diagnosed with diabetes mellitus and have not received a comprehensive dilated eye examination in the previous 5 years.
 (b)RequirementThe demonstration project shall test the extent to which such incentives result in— (1)improving early detection and treatment of diabetes-related vision problems and the reduction of significant eye and vision loss and blindness associated with delayed diagnosis and treatment of diabetes-related eye and vision conditions;
 (2)reducing the cost of health care services covered under this title; and (3)achieving beneficiary satisfaction.
 (c)Conduct of projectThe demonstration project shall be conducted consistent with the following: (1)identification of primary care practicesThe demonstration project shall identify at least 100 primary care practices, in each of at least 10 States which have high per capita costs of diabetes care for diabetic Medicare beneficiaries, for participation in the demonstration project.
 (2)Listing of participating eye doctorsEach practice so identified shall be provided with a list of eye doctors who are located in the area of such practice and who have agreed to participate in the demonstration project.
 (3)Requirements for participating eye doctorsAs part of the participation agreement of an eye doctor under the demonstration project, the eye doctor agrees—
 (A)to offer to furnish to each diabetic Medicare beneficiary referred to the doctor by a primary care practice so identified a comprehensive dilated eye examination and needed diabetes-related eye care covered under this title; and
 (B)to report back to such practice on the results of such an examination or care within 72 hours after the time of conducting such examination or furnishing such care.
							(d)Incentive payment methodology
 (1)In generalUnder the demonstration project, subject to paragraph (2), the Secretary shall pay an incentive on an annual basis to each primary care practice participating in the demonstration project for each beneficiary the practice refers in the year for an eye examination under the demonstration project. Such amount shall be set at a level so as to encourage primary care practices to participate in the demonstration project.
 (2)Budget neutralityThe Secretary shall ensure that the aggregate payments made under this title, including incentive payments made under this section, with respect to individuals participating in the demonstration project do not exceed the aggregate amounts that the Secretary estimates would have been paid under title with respect to such individuals if the demonstration project had not been implemented. In order to carry out the previous sentence, the Secretary is authorized to reduce payment rates under part B for eye care services for diabetic Medicare beneficiaries (other than those described in subsection (a)) to take into account the costs of comprehensive dilated eye examinations furnished to individuals otherwise eligible to participate in the demonstration project.
 (3)FundingThe costs, including incentive payments, of carrying out the demonstration project shall be paid from the Federal Supplementary Medical Insurance Trust Fund established under section 1841.
 (e)WaiverThe Secretary may waive such provisions of this title and title XI as the Secretary determines necessary in order to implement the demonstration project.
					(f)Evaluation and reports
 (1)EvaluationThe Secretary shall conduct an independent evaluation of the demonstration project to assess whether the project has the results described in subsection (b).
						(2)Reports
 (A)Preliminary reportNot later than 60 days after the completion of the first year of the demonstration project, the Secretary shall submit to Congress a preliminary report on the results of the project.
 (B)Final reportNo later than 6 months after the date of the completion of the demonstration project, the Secretary shall submit to Congress a final report on the results of the project and shall include in such report the findings of the evaluation conducted under paragraph (1).
 (g)DefinitionsIn this section: (1)Diabetic Medicare beneficiaryThe term diabetic Medicare beneficiary means, with respect to a primary care practice, an individual who—
 (A)is entitled to benefits under part A and enrolled for benefits under part B; (B)is not enrolled in a Medicare Advantage plan under part C or a PACE program under section 1894;
 (C)has been determined to have diabetes mellitus; and (D)is receiving primary care services through one or more physicians or nurse practitioners in such practice.
 (2)Eye doctorThe term eye doctor means a participating physician who is a State-licensed optometrist or ophthalmologist. (3)Primary care practiceThe term primary care practice—
 (A)means a physician (as described in section 1861(r)(1)) who has a primary specialty designation of family medicine, internal medicine, or geriatric medicine; and
 (B)includes a group practice the physicians within which are primarily physicians with such a specialty designation and may also include physician assistants and nurse practitioners..


109 HR 4540 IH: Mammogram Availability Act of 2005
U.S. House of Representatives
2005-12-14
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
109th CONGRESS 1st Session
H. R. 4540
IN THE HOUSE OF REPRESENTATIVES

December 14, 2005
Mr. Nadler (for himself, Mr. Wynn, Mr. Owens, Mr. Van Hollen, Mr. Rangel, Mr. Hinojosa, Mr. Holden, Ms. Jackson-Lee of Texas, Ms. Kaptur, Ms. Millender-McDonald, Mr. Hinchey, Mr. Sherman, Mr. Michaud, Ms. Herseth, Ms. Carson, Mr. Pallone, Mr. Grijalva, Mr. McIntyre, Mr. McDermott, Mr. Kucinich, Ms. Solis, Ms. Norton, Mr. Gutierrez, Mr. Boucher, Mr. Ackerman, Mr. Scott of Georgia, Mr. Frank of Massachusetts, Mr. Payne, Mr. Cleaver, Mrs. Christensen, Mr. Conyers, Mr. Crowley, Mr. Honda, Mr. Ryan of Ohio, Ms. Ros-Lehtinen, Mr. Stark, Ms. Matsui, Mr. Towns, Mr. Lynch, Mr. McNulty, Mr. Lantos, Mr. Weiner, Mr. Kildee, Ms. Woolsey, Mr. Langevin, and Mr. Meehan) introduced the following bill; which was referred to the Committee on Energy and Commerce, and in addition to the Committee on Education and the Workforce, 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 Public Health Service Act and Employee Retirement Income Security Act of 1974 to require that group and individual health insurance coverage and group health plans provide coverage for annual screening mammography for women 40 years of age or older if the coverage or plans include coverage for diagnostic mammography.

1.Short title; findings
(a)Short TitleThis Act may be cited as the Mammogram Availability Act of 2005.
(b)FindingsCongress finds the following:
(1)An estimated 211,000 women will have been diagnosed with breast cancer and an estimated 40,000 women will have died from breast cancer during 2005.
(2)Breast cancer is the second leading cause of death for women in the United States and is the leading cause of death for women between the ages of 40 and 49 in the United States.
(3)Breast cancer death rates were reduced by 24 percent from 1990 to 2000.
(4)A study sponsored by the National Cancer Institute and published on October 27, 2005, concluded that up to 65 percent of the reduction in the number of breast cancer deaths was directly attributable to screening mammography.
(5)An expert panel convened by the National Institutes of Health’s National Cancer Institute recommended on February 21, 2002, that women between the ages of 40 and 49 should be screened every one to two years with mammography.
(6)The American Cancer Society recommends that women over the age of 40 receive an annual mammogram.
2.Coverage of annual screening mammography under group health plans
(a)Public Health Service Act Amendments
(1)Subpart 2 of part A of title XXVII of the Public Health Service Act is amended by adding at the end the following new section:

2707.Standards relating to benefits for screening mammography
(a)Requirements for Coverage of Annual Screening Mammography
(1)In generalA group health plan, and a health insurance issuer offering group health insurance coverage, that provides coverage for diagnostic mammography for any woman who is 40 years of age or older shall provide coverage for annual screening mammography for such a woman under terms and conditions that are not less favorable than the terms and conditions for coverage of diagnostic mammography.
(2)Diagnostic and screening mammography definedFor purposes of this section—
(A)The term diagnostic mammography means a radiologic procedure that is medically necessary for the purpose of diagnosing breast cancer and includes a physician’s interpretation of the results of the procedure.
(B)The term screening mammography means a radiologic procedure provided to a woman for the purpose of early detection of breast cancer and includes a physician’s interpretation of the results of the procedure.
(b)ProtectionsA group health plan, and a health insurance issuer offering group health insurance coverage in connection with a group health plan, may not—
(1)deny coverage for annual screening mammography on the basis that the coverage is not medically necessary or on the basis that the screening mammography is not pursuant to a referral, consent, or recommendation by any health care provider;
(2)deny to a woman eligibility, or continued eligibility, to enroll or to renew coverage under the terms of the plan, solely for the purpose of avoiding the requirements of this section;
(3)provide monetary payments or rebates to women to encourage such women to accept less than the minimum protections available under this section;
(4)penalize or otherwise reduce or limit the reimbursement of an attending provider because such provider provided care to an individual participant or beneficiary in accordance with this section; or
(5)provide incentives (monetary or otherwise) to an attending provider to induce such provider to provide care to an individual participant or beneficiary in a manner inconsistent with this section.
(c)Rules of Construction
(1)Nothing in this section shall be construed to require a woman who is a participant or beneficiary to undergo annual screening mammography.
(2)This section shall not apply with respect to any group health plan, or any group health insurance coverage offered by a health insurance issuer, which does not provide benefits for diagnostic mammography.
(3)Nothing in this section shall be construed as preventing a group health plan or issuer from imposing deductibles, coinsurance, or other cost-sharing in relation to benefits for screening mammography under the plan (or under health insurance coverage offered in connection with a group health plan), except that such coinsurance or other cost-sharing for any portion may not be greater than such coinsurance or cost-sharing that is otherwise applicable with respect to benefits for diagnostic mammography.
(4)Women between the ages of 40 and 49 should (but are not required to) consult with appropriate health care practitioners before undergoing screening mammography, but nothing in this section shall be construed as requiring the approval of a health care practitioner before a woman undergoes an annual screening mammography.
(d)NoticeA group health plan under this part shall comply with the notice requirement under section 714(d) of the Employee Retirement Income Security Act of 1974 with respect to the requirements of this section as if such section applied to such plan.
(e)Level and Type of ReimbursementsNothing in this section shall be construed to prevent a group health plan or a health insurance issuer offering group health insurance coverage from negotiating the level and type of reimbursement with a provider for care provided in accordance with this section.
(f)Preemption; Exception for Health Insurance Coverage in Certain States
(1)In generalThe requirements of this section shall not apply with respect to health insurance coverage if there is a State law (as defined in section 2723(d)(1)) for a State that regulates such coverage, that requires coverage to be provided for annual screening mammography for women who are 40 years of age or older and that provides at least the protections described in subsection (b).
(2)ConstructionSection 2723(a)(1) shall not be construed as superseding a State law described in paragraph (1)..
(2)Section 2723(c) of such Act (42 U.S.C. 300gg–23(c)) is amended by striking section 2704 and inserting sections 2704 and 2707.
(b)ERISA Amendments
(1)Subpart B of part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 is amended by adding at the end the following new section:

714.Standards relating to benefits for screening mammography
(a)Requirements for Coverage of Annual Screening Mammography
(1)In generalA group health plan, and a health insurance issuer offering group health insurance coverage, that provides coverage for diagnostic mammography for any woman who is 40 years of age or older shall provide coverage for annual screening mammography for such a woman under terms and conditions that are not less favorable than the terms and conditions for coverage of diagnostic mammography.
(2)Diagnostic and screening mammography definedFor purposes of this section—
(A)The term diagnostic mammography means a radiologic procedure that is medically necessary for the purpose of diagnosing breast cancer and includes a physician’s interpretation of the results of the procedure.
(B)The term screening mammography means a radiologic procedure provided to a woman for the purpose of early detection of breast cancer and includes a physician’s interpretation of the results of the procedure.
(b)ProtectionsA group health plan, and a health insurance issuer offering group health insurance coverage in connection with a group health plan, may not—
(1)deny coverage described in subsection (a)(1) on the basis that the coverage is not medically necessary or on the basis that the screening mammography is not pursuant to a referral, consent, or recommendation by any health care provider;
(2)deny to a woman eligibility, or continued eligibility, to enroll or to renew coverage under the terms of the plan, solely for the purpose of avoiding the requirements of this section;
(3)provide monetary payments or rebates to women to encourage such women to accept less than the minimum protections available under this section;
(4)penalize or otherwise reduce or limit the reimbursement of an attending provider because such provider provided care to an individual participant or beneficiary in accordance with this section; or
(5)provide incentives (monetary or otherwise) to an attending provider to induce such provider to provide care to an individual participant or beneficiary in a manner inconsistent with this section.
(c)Rules of Construction
(1)Nothing in this section shall be construed to require a woman who is a participant or beneficiary to undergo annual screening mammography.
(2)This section shall not apply with respect to any group health plan, or any group health insurance coverage offered by a health insurance issuer, which does not provide benefits for diagnostic mammography.
(3)Nothing in this section shall be construed as preventing a group health plan or issuer from imposing deductibles, coinsurance, or other cost-sharing in relation to benefits for screening mammography under the plan (or under health insurance coverage offered in connection with a group health plan), except that such coinsurance or other cost-sharing for any portion may not be greater than such coinsurance or cost-sharing that is otherwise applicable with respect to benefits for diagnostic mammography.
(4)Women between the ages of 40 and 49 should (but are not required to) consult with appropriate health care practitioners before undergoing screening mammography, but nothing in this section shall be construed as requiring the approval of a health care practitioner before a woman undergoes an annual screening mammography.
(d)Notice under Group Health PlanThe imposition of the requirements of this section shall be treated as a material modification in the terms of the summary plan described in section 102(a), for purposes of assuring notice of such requirements under the plan; except that the summary description required to be provided under the last sentence of section 104(b)(1) with respect to such modification shall be provided by not later than 60 days after the first day of the first plan year in which such requirements apply.
(e)Level and Type of ReimbursementsNothing in this section shall be construed to prevent a group health plan or a health insurance issuer offering group health insurance coverage from negotiating the level and type of reimbursement with a provider for care provided in accordance with this section.
(f)Preemption; Exception for Health Insurance Coverage in Certain States
(1)In generalThe requirements of this section shall not apply with respect to health insurance coverage if there is a State law (as defined in section 731(d)(1)) for a State that regulates such coverage, that requires coverage to be provided for annual screening mammography for women who are 40 years of age or older, and that provides at least the protections described in subsection (b).
(2)ConstructionSection 731(a)(1) shall not be construed as superseding a State law described in paragraph (1)..
(2)Section 731(c) of such Act (29 U.S.C. 1191(c)) is amended by striking section 711 and inserting sections 711 and 714.
(3)Section 732(a) of such Act (29 U.S.C. 1191a(a)) is amended by striking section 711 and inserting sections 711 and 714.
(4)The table of contents in section 1 of such Act is amended by inserting after the item relating to section 713 the following new item:

Sec. 714. Standards relating to benefits for screening mammography.
(c)Effective Dates
(1)Subject to paragraph (2), the amendments made by this section shall apply with respect to group health plans (and health insurance coverage offered in connection with group health plans) for plan years beginning on or after 1 year after the date of the enactment of this Act.
(2)
(A)In the case of a group health plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before the date of the enactment of this Act, the amendments made by this section shall not apply to plan years beginning before the later of—
(i)the date on which the last collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act); or
(ii)1 year after the date of the enactment of this Act.
(B)For purposes of subparagraph (A)(i), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.
3.Coverage of annual screening mammography under individual health coverage
(a)In GeneralPart B of title XXVII of the Public Health Service Act is amended by inserting after section 2752 the following new section:

2753.Standards relating to benefits for screening mammography
(a)In GeneralThe provisions of section 2707 (other than subsections (d) and (f)) shall apply to health insurance coverage offered by a health insurance issuer in the individual market in the same manner as it applies to health insurance coverage offered by a health insurance issuer in connection with a group health plan in the small or large group market.
(b)NoticeA health insurance issuer under this part shall comply with the notice requirement under section 714(d) of the Employee Retirement Income Security Act of 1974 with respect to the requirements referred to in subsection (a) as if such section applied to such issuer and such issuer were a group health plan.
(c)Preemption; Exception for Health Insurance Coverage in Certain States
(1)In generalThe requirements of this section shall not apply with respect to health insurance coverage if there is a State law (as defined in section 2723(d)(1)) for a State that regulates such coverage, that requires coverage in the individual health insurance market to be provided for annual screening mammography for women who are 40 years of age or older and that provides at least the protections described in section 2707(b) (as applied under subsection (a)).
(2)ConstructionSection 2762(a) shall not be construed as superseding a State law described in paragraph (1)..
(b)Conforming AmendmentSection 2762(b)(2) of such Act (42 U.S.C. 300gg–63(b)(2)) is amended by striking section 2751 and inserting sections 2751 and 2753.
(c)Effective DateThe amendments made by this section shall apply with respect to health insurance coverage offered, sold, issued, or renewed in the individual market on or after the date that is 1 year after the date of the enactment of this Act.


115 S3278 IS: Protecting Taxpayers Act
U.S. Senate
2018-07-26
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
		115th CONGRESS2d Session
		S. 3278
		IN THE SENATE OF THE UNITED STATES

			July 26, 2018
			Mr. Portman (for himself and Mr. Cardin) 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 provide additional protections to taxpayers.

		1.Short title; table of contents
			(a)Short title
 This Act may be cited as the Protecting Taxpayers Act.
 (b)Table of contentsThe table of contents of this Act is as follows:Sec. 1. Short title; table of contents. Sec. 2. Amendment of Internal Revenue Code of 1986. TITLE I—Management and Training Sec. 101. Internal Revenue Service Management Board. Sec. 102. Comprehensive training strategy. Sec. 103. Streamlining centralized training program approval. TITLE II—Taxpayer Protection Sec. 201. Quarterly notices of delinquency. Sec. 202. Regulation of tax return preparers. Sec. 203. Misdirected tax refund deposits. TITLE III—Small Business Tax Administration and Compliance Sec. 301. Safe harbor for employer tip reporting. Sec. 302. Information reporting of income from certain rentals of space in the beauty service industry. Sec. 303. Release of Federal tax levies which cause business hardship. Sec. 304. Extension of time for making S corporation elections. Sec. 305. Quarterly reporting of estimated tax payments. TITLE IV—Retirement plans and savings Sec. 401. Expansion of employee plans compliance resolution system. TITLE V—Assistance for low-income taxpayers Sec. 501. Establishment of income threshold for referral to private debt collection. Sec. 502. Return preparation programs for applicable taxpayers. Sec. 503. Low-income taxpayer clinics. Sec. 504. Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise. TITLE VI—Appeals Process Sec. 601. Right to independent conference. Sec. 602. Access to case files. Sec. 603. Ensuring taxpayer right to appeal. Sec. 604. Limitation on designation of cases as not eligible for referral to Independent Office of Appeals. Sec. 605. Procedures related to Secretarial authority to designate cases for litigation. TITLE VII—Miscellaneous Sec. 701. Modification of authority to issue designated summons. Sec. 702. Streamlined critical pay authority for information technology positions. Sec. 703. Uniform standards for the use of electronic signatures for disclosure authorizations to, and other authorizations of, practitioners. Sec. 704. Limitation on access of non-Internal Revenue Service employees to returns and return information.  2.Amendment of Internal Revenue Code of 1986Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
		IManagement and Training
			101.Internal Revenue Service Management Board
 (a)In generalSection 7802 is amended— (1)in the heading, by striking Oversight Board and inserting Management Board,
 (2)by striking Oversight Board each place it appears and inserting Management Board, (3)in subsection (b)—
 (A)in paragraph (1)— (i)in subparagraph (A), by striking six and inserting four,
 (ii)by striking subparagraph (B) and inserting the following:  (B)one non-voting member shall be the Deputy Secretary of the Treasury.,
 (iii)in subparagraph (C), by inserting non-voting before member, and (iv)by adding at the end the following new subparagraph:

 (E)one non-voting member shall be the Deputy Inspector General for Tax Administration., (B)in paragraph (4), by striking Five members and inserting Three voting members, and
 (C)in paragraph (5), by striking subparagraph (B) and inserting the following:  (B)Ex officio membersAn individual described in subparagraph (B), (C), or (E) of paragraph (1) shall be removed upon termination of service in the office described in such subparagraph.,
 (4)in subsection (c)(1)(B), by inserting and that all employees of the Internal Revenue Service are familiar with and act in accordance with the Taxpayer Bill of Rights before the period, and
 (5)in subsection (d)— (A)in paragraph (1)—
 (i)in subparagraph (A), by striking and at the end, (ii)by striking subparagraph (B) and inserting the following:

 (B)long-range strategic plans, and, and (iii)by adding at the end the following:

 (C)an annual performance report and plan., (B)in paragraph (3)—
 (i)in subparagraph (B)— (I)by striking selection, evaluation, and compensation and inserting selection and evaluation, and
 (II)by striking and at the end, (ii)by redesignating subparagraph (C) as subparagraph (D), and
 (iii)by inserting after subparagraph (B) the following:  (C)review and approve the Commissioner's compensation of Internal Revenue Service senior executives described in subparagraph (B); and,
 (C)in paragraph (4)— (i)in subparagraph (B), by striking and at the end,
 (ii)by redesignating subparagraph (C) as subparagraph (D), and (iii)by inserting after subparagraph (B) the following:

 (C)review any changes made to such budget request by the Office of Management and Budget prior to submission of the President's annual budget request to Congress; and, and
 (D)by inserting after paragraph (5) the following:  (6)AuditsTo direct the Treasury Inspector General for Tax Administration to perform an audit of any programs or operations of the Internal Revenue Service..
						(b)Conforming amendments
 (1)Section 4946(c)(7) is amended by striking Oversight Board and inserting Management Board. (2)Paragraph (6) of section 6103(h) is amended—
 (A)in the heading, by striking Oversight Board and inserting Management Board, and (B)by striking Oversight Board each place it appears and inserting Management Board.
 (3)Section 7803 is amended— (A)in subsection (a)(4), by striking Oversight Board and inserting Management Board, and
 (B)in subsection (c)— (i)in paragraph (1)(B)(ii), by striking Oversight Board and inserting Management Board, and
 (ii)in paragraph (2)(B)(iii), by striking Oversight Board and inserting Management Board. (c)Effective dateThe amendments made by this section shall take effect on the date of the enactment of this Act.
 102.Comprehensive training strategyNot later than 1 year after the date of the enactment of this Act, the Commissioner of Internal Revenue, in consultation with the National Taxpayer Advocate, shall submit to Congress a written report providing a comprehensive training strategy for employees of the Internal Revenue Service, including—
 (1)a plan to streamline current training processes, including an assessment of the utility of further consolidating internal training programs, technology, and funding,
 (2)a plan to develop annual training regarding taxpayer rights, including the role of the Office of the Taxpayer Advocate,
 (3)a plan to improve technology-based training, including by developing or adopting state-of-the-art training delivery methods,
 (4)proposals to focus employee training on early, fair, and efficient resolution of taxpayer disputes and to ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service,
 (5)recommendations for improvement of employee recruitment, and (6)a thorough assessment of the funding necessary to implement such strategy.
 103.Streamlining centralized training program approvalThe Secretary of the Treasury, or the Secretary's delegate, shall modify the policy promulgated under Treasury Directive 12–70 to permit employee training events (as defined by the Secretary or the Secretary's delegate) for employees of the Internal Revenue Service, the cost to the Internal Revenue Service of which exceeds $249,999 (but does not exceed $500,000), to be approved by a Deputy Commissioner of Internal Revenue.
			IITaxpayer Protection
			201.Quarterly notices of delinquency
 (a)In generalSection 7524 is amended— (1)in the heading, by striking Annual and inserting Quarterly, and
 (2)by striking annually and inserting each calendar quarter. (b)Effective dateThe amendments made by this section shall apply to any calendar quarter beginning after December 31, 2018.
				202.Regulation of tax return preparers
 (a)In generalSubsection (a) of section 330 of title 31, United States Code, is amended— (1)by striking paragraph (1) and inserting the following:

 (1)regulate— (A)the practice of representatives of persons before the Department of the Treasury; and
 (B)the practice of tax return preparers; and, and (2)in paragraph (2)—
 (A)by inserting or a tax return preparer to prepare tax returns after practice, (B)by inserting or tax return preparer before demonstrate, and
 (C)by inserting or in preparing their tax returns, claims for refund, or documents in connection with tax returns or claims for refund after cases in subparagraph (D).
 (b)Authority To sanction regulated tax return preparersSubsection (c) of section 330 of title 31, United States Code, is amended— (1)by striking before the Department,
 (2)by inserting or tax return preparer after representative each place it appears, and (3)in paragraph (4), by striking misleads or threatens and all that follows and inserting

 misleads or threatens—(A)any person being represented or any prospective person being represented; or (B)any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared..
 (c)Minimum competency standards for tax return preparersSection 330 of title 31, United States Code, is amended by adding at the end the following new subsection:

						(f)Tax return preparers
 (1)In generalAny tax return preparer shall demonstrate minimum competency standards under this subsection by— (A)obtaining an identifying number for securing proper identification of such preparer as described in section 6109(a)(4) of the Internal Revenue Code of 1986;
 (B)satisfying any examination and annual continuing education requirements as prescribed by the Secretary; and
 (C)completing a background check administered by the Secretary. (2)ExemptionThe Secretary shall exempt tax return preparers who have been subject to comparable examination, continuing education requirements, and background checks administered by the Secretary or any comparable State licensing program. Such exemption shall extend directly to individuals who are supervised by such preparers and are not required to secure an identification number under section 6109(a)(4)..
 (d)Tax return preparer definedSection 330 of title 31, United States Code, as amended by subsection (c), is amended by adding at the end the following new subsection:

 (g)Tax return preparerFor purposes of this section— (1)In generalThe term tax return preparer has the meaning given such term under section 7701(a)(36) of the Internal Revenue Code of 1986.
 (2)Tax returnThe term tax return has the meaning given to the term return under section 6696(e)(1) of the Internal Revenue Code of 1986. (3)Claim for refundThe term claim for refund has the meaning given such term under section 6696(e)(2) of such Code..
				(e)Amendments with respect to identifying number
 (1)In generalSection 6109(a) is amended by striking paragraph (4) and inserting the following:  (4)Furnishing identifying number of tax return preparer (A)In generalAny return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms return and claim for refund have the respective meanings given to such terms by section 6696(e).
 (B)ExceptionSubparagraph (A) shall not apply to any tax return preparer who prepares a return or claim for refund under the supervision and direction of a tax return preparer who signs the return or claim for refund and is a certified public accountant, an attorney or enrolled agent..
 (2)Clarification of rescission authoritySection 6109 is amended by inserting after subsection (d) the following new subsection:  (e)Authority To rescind identifying number of tax return preparer (1)In generalThe Secretary may rescind an identifying number issued under subsection (a)(4) if—
 (A)after notice and opportunity for a hearing, the preparer is shown to be incompetent or disreputable (as such terms are used in subsection (c) of section 330 of title 31, United States Code), and
 (B)rescinding the identifying number would promote compliance with the requirements of this title and effective tax administration.
 (2)RecordsIf an identifying number is rescinded under paragraph (1), the Secretary shall place in the file in the Office of the Director of Professional Responsibility the opinion of the Secretary with respect to the determination, including—
 (A)a statement of the facts and circumstances relating to the determination, and (B)the reasons for the rescission..
					(f)GAO study  and report on the exchange of information between the IRS and State taxation authorities
 (1)In generalNot later than 18 months after the date of the enactment of this Act, the Comptroller General shall conduct a study and submit to Congress a report on the sharing of information between the Secretary of the Treasury and State authorities, as authorized under section 6103(d) of the Internal Revenue Code of 1986, regarding identification numbers issued to paid tax return preparers and return preparer minimum standards.
 (2)Increased information sharingThe study and report described in paragraph (1) shall include an analysis of the impact that increased information sharing between Federal and State authorities would have on efforts to enforce minimum standards on paid tax return preparers.
 203.Misdirected tax refund depositsSection 6402 is amended by adding at the end the following new subsection:  (n)Misdirected direct deposit refundNot later than January 1, 2019, the Secretary shall prescribe regulations to establish procedures to allow for—
 (1)taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was erroneously delivered to an account at a financial institution for which the taxpayer is not the owner;
 (2)coordination with financial institutions for the purpose of— (A)identifying erroneous payments described in paragraph (1); and
 (B)recovery of the erroneously transferred amounts; and (3)the refund to be delivered to the correct account of the taxpayer..
			IIISmall Business Tax Administration and Compliance
			301.Safe harbor for employer tip reporting
 (a)In generalSubsection (q) of section 3121 is amended— (1)by striking For purposes of this chapter and inserting the following:

 (1)In generalFor purposes of this chapter, and (2)by adding at the end the following:

 (2)Tip program safe harborIn the case of an employer for which 1 or more employees receive tips in the course of their employment which are considered remuneration for such employment under paragraph (1), the Secretary shall not initiate a tip examination (as that term is used in the model Tip Reporting Alternative Commitment agreement promulgated by the Internal Revenue Service) of the employer (except in relation to a tip examination of 1 or more employees or former employees of such employer) if such employer has demonstrated that it has—
 (A)established an educational program regarding the applicable laws relating to the proper reporting of tips received by employees for—
 (i)new employees, which shall include both verbal explanations and written materials; and (ii)existing employees, which shall be conducted quarterly;
 (B)established procedures for employees who receive tips to, in accordance with section 6053(a), provide monthly reporting of their cash and charged services and any related tips of $20 or greater;
 (C)complied with any requirements applicable to employers for purposes of filing returns and collection and payment of taxes imposed with respect to tips received by employees; and
 (D)maintained employee records related to— (i)contact information for such employees; and
 (ii)gross receipts from any services subject to tipping and charge receipts for such services for a period of not less than 4 calendar years after the calendar year to which such records relate..
 (b)Effective dateThe amendments made by this section shall apply to tips received for services performed after December 31, 2018.
				302.Information reporting of income from certain rentals of space in the beauty service industry
 (a)In generalSubpart B of part III of subchapter A of chapter 61 is amended by inserting after section 6050Y the following new section:

						6050Z.Returns with respect to income from certain rentals of space for beauty services
 (a)In generalAny person who, in connection with its trade or business or rental activity, receives rental income from 2 or more individuals providing beauty services in excess of $600 each for a calendar year for the rental of space to provide such beauty services to third-party patrons, shall make a return with respect to each such individual, at such time and in such manner as the Secretary shall prescribe, which shall include—
 (1)the name, address, and TIN of such individual, (2)the total amount received from such individual during such calendar year, including the date and amount of each payment, and
 (3)such additional information as the Secretary may require. (b)Statements To be furnished to persons with respect to whom information is required To be furnished (1)In generalEvery person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
 (A)the name, address, and phone number of the information contact of the person required to make such return, and
 (B)the aggregate amount of payments to the person required to be shown on such return. (2)Furnishing of informationThe written statement required under paragraph (1) shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
 (c)Regulations and guidanceThe Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section, including rules to prevent duplicative reporting of transactions.
 (d)Beauty serviceFor purposes of this section, the term beauty service means— (1)barbering and hair care,
 (2)nail care, (3)esthetics, and
 (4)body and spa treatments. . (b)Conforming amendments (1)Section 6724(d)(1)(B) is amended by striking or at the end of clause (xxv), by striking and at the end of clause (xxvi) and inserting or, and by inserting after clause (xxvi) the following new clause:

 (xvii)section 6050X(a) (relating to information reporting with respect to rentals of space for beauty services), and.
 (2)Paragraph (2) of section 6724(d) is amended—
 (A)by striking or at the end of subparagraph (II),
 (B)by striking the period at the end of the first subparagraph (JJ) and inserting a comma,
 (C)by redesignating the second subparagraph (JJ) as subparagraph (KK),
 (D)in subparagraph (KK), as redesignated by subparagraph (C), by striking the period at the end and inserting , or, and
 (E)by inserting after subparagraph (KK) the following new subparagraph:  (LL)section 6050Z(b)(1) (relating to statements to providers of beauty services)..
 (3)The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by adding after the item relating to section 6050Y the following new item:

								Sec. 6050Z. Returns with respect to income from certain rentals of space for beauty services..
 (c)Effective dateThe amendments made by this section shall apply to calendar years after 2018. 303.Release of Federal tax levies which cause business hardship (a)In generalSubparagraph (D) of section 6343(a)(1) is amended by inserting or any trade or business of the taxpayer before , or.
 (b)Criteria for determining business hardshipSubsection (a) of section 6343 is amended by adding at the end the following new paragraph:  (4)Criteria for determining business hardshipFor purposes of making a determination under paragraph (1)(D), with respect to a trade or business of the taxpayer, the Secretary shall take into consideration—
 (A)the economic viability of such trade or business, (B)the nature and extent of the hardship, including the extent to which the taxpayer exercised ordinary business care and prudence, and
 (C)any hardships which would be caused to other individuals or businesses if such trade or business were liquidated..
 (c)Effective dateThe amendments made by this section shall take effect on the date of the enactment of this Act. 304.Extension of time for making S corporation elections (a)In generalSubsection (b) of section 1362 is amended to read as follows:

						(b)When made
 (1)In generalAn election under subsection (a) may be made by a small business corporation for any taxable year not later than the due date for filing the return of the S corporation for such taxable year (including extensions).
 (2)Certain elections treated as made for next taxable yearIf— (A)an election under subsection (a) is made for any taxable year within the period described in paragraph (1), but
 (B)either— (i)on 1 or more days in such taxable year and before the day on which the election was made the corporation did not meet the requirements of subsection (b) of section 1361, or
 (ii)1 or more of the persons who held stock in the corporation during such taxable year and before the election was made did not consent to the election,
 then such election shall be treated as made for the following taxable year.(3)Authority to treat late elections, etc., as timelyIf— (A)an election under subsection (a) is made for any taxable year after the date prescribed by this subsection for making such election for such taxable year or no such election is made for any taxable year, and
 (B)the Secretary determines that there was reasonable cause for the failure to timely make such election,
 the Secretary may treat such an election as timely made for such taxable year.(4)Election on timely filed returnsExcept as otherwise provided by the Secretary, an election under subsection (a) for any taxable year may be made on a timely filed return of the S corporation for such taxable year.
 (5)Secretarial authorityThe Secretary may prescribe such regulations, rules, or other guidance as may be necessary or appropriate for purposes of applying this subsection..
				(b)Coordination with certain other provisions
 (1)Qualified subchapter S subsidiariesSection 1361(b)(3)(B) is amended by adding at the end the following flush sentence:  Rules similar to the rules of section 1362(b) shall apply with respect to any election under clause (ii).. (2)Qualified subchapter S trustsSection 1361(d)(2) is amended by striking subparagraph (D).
 (c)RevocationsParagraph (1) of section 1362(d) is amended— (1)by striking subparagraph (D) in subparagraph (C) and inserting subparagraphs (D) and (E), and
 (2)by adding at the end the following new subparagraph:  (E)Authority to treat late revocations as timelyIf—
 (i)a revocation under subparagraph (A) is made for any taxable year after the date prescribed by this paragraph for making such revocation for such taxable year or no such revocation is made for any taxable year, and
 (ii)the Secretary determines that there was reasonable cause for the failure to timely make such revocation,
								the Secretary may treat such a revocation as timely made for such taxable year..
					(d)Effective date
 (1)In generalExcept as otherwise provided in this subsection, the amendments made by this section shall apply to elections for taxable years beginning after December 31, 2018.
 (2)RevocationsThe amendments made by subsection (c) shall apply to revocations after December 31, 2018. 305.Quarterly reporting of estimated tax payments (a)In generalThe table contained in paragraph (2) of section 6654(c) is amended—
 (1)by striking June 15 and inserting July 15, and (2)by striking September 15 and inserting October 15.
 (b)Effective dateThe amendments made by this section shall apply to installments due in taxable years beginning after December 31, 2018.
				IVRetirement plans and savings
			401.Expansion of employee plans compliance resolution system
 (a)In generalExcept as otherwise provided in regulations prescribed by the Secretary of the Treasury or the Secretary's delegate (referred to in this section as the Secretary), any inadvertent failure to comply with the rules applicable under section 401(a), 403(a), 403(b), 408(p), or 408(k) of the Internal Revenue Code of 1986 may be self-corrected under the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2016–51 or any successor guidance), except to the extent that such failure was identified by Secretary prior to any actions that demonstrate a commitment to implement a self-correction.
 (b)Loan errorThe Secretary of Labor shall treat any loan error corrected pursuant to subsection (a) as meeting the requirements of the Voluntary Fiduciary Correction Program of the Department of Labor.
 (c)EPCRS for IRAsThe Secretary shall expand the Employee Plans Compliance Resolution System to allow custodians of individual retirement plans to address inadvertent errors for which the owner of an individual retirement plan was not at fault, including (but not limited to)—
 (1)waivers of the excise tax that would otherwise apply under section 4974 of the Internal Revenue Code of 1986;
 (2)under the self-correction component of the Employee Plans Compliance Resolution System, waivers of the 60-day deadline for a rollover where the deadline is missed for reasons beyond the reasonable control of the account owner; and
 (3)rules permitting a nonspouse beneficiary to return distributions to an inherited individual retirement plan described in section 408(d)(3)(C) of the Internal Revenue Code of 1986 in a case where, due to an inadvertent error by a service provider, the beneficiary had reason to believe that the distribution could be rolled over without inclusion in income of any part of the distributed amount.
 (d)Required minimum distribution correctionsThe Secretary shall expand the Employee Plans Compliance Resolution System to allow plans to which such system applies and custodians of individual retirement plans to self-correct, without an excise tax, any inadvertent errors pursuant to which a distribution is made no more than 180 days after it was required to be made.
 (e)Additional safe harborsThe Secretary shall expand the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2016–51 or any successor guidance) to provide additional safe harbor means of correcting inadvertent failures described in subsection (a), including safe harbor means of calculating the earnings that must be restored to a plan in cases where plan assets have been depleted by reason of an inadvertent failure.
				VAssistance for low-income taxpayers

				501.
				Establishment of income threshold for referral to private debt collection

					(a)
					In general
 Section 6306(d)(3) is amended by striking or at the end of subparagraph (C), by adding or at the end of subparagraph (D), and by inserting after subparagraph (D) the following new subparagraph:

							(E)
 in the case of a tax receivable which is identified by the Secretary (or the Secretary's delegate) during the period beginning on the date which is 180 days after the date of the enactment of this Act and ending on December 31, 2019, a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary),
						.
 (b)Effective dateThe amendments made by this section shall apply to tax receivables identified by the Secretary of the Treasury (or the Secretary's delegate) after the date which is 180 days after the date of the enactment of this Act.
				502.Return preparation programs for applicable taxpayers
 (a)In generalChapter 77 is amended by inserting after section 7526 the following new section:

						7526A.Return preparation programs for applicable taxpayers
 (a)Establishment of Volunteer Income Tax Assistance Matching Grant ProgramThe Secretary shall establish a Community Volunteer Income Tax Assistance Matching Grant Program under which the Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified return preparation programs assisting applicable taxpayers and members of underserved populations.
							(b)Use of funds
 (1)In generalQualified return preparation programs may use grants received under this section for— (A)ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable Office of Management and Budget circular, including—
 (i)wages or salaries of persons coordinating the activities of the program, (ii)developing training materials, conducting training, and performing quality reviews of the returns prepared under the program,
 (iii)equipment purchases, and (iv)vehicle-related expenses associated with remote or rural tax preparation services,
 (B)outreach and educational activities described in subsection (c)(2)(B), and (C)services related to financial education and capability, asset development, and the establishment of savings accounts in connection with tax return preparation.
 (2)Requirement of matching fundsA qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include—
 (A)the salary (including fringe benefits) of individuals performing services for the program, (B)the cost of equipment used in the program, and
 (C)other ordinary and necessary costs associated with the program. Indirect expenses, including general overhead of any entity administering the program, shall not be counted as matching funds.(c)Application (1)In generalEach applicant for a grant under this section shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may reasonably require.
 (2)PriorityIn awarding grants under this section, the Secretary shall give priority to applications which demonstrate—
 (A)assistance to applicable taxpayers, with emphasis on outreach to, and services for, such taxpayers, (B)taxpayer outreach and educational activities relating to eligibility and availability of income supports available through this title, including the earned income tax credit, and
 (C)specific outreach and focus on one or more underserved populations. (3)Amounts taken into accountIn determining matching grants under this section, the Secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection (b).
								(d)Program adherence
 (1)In generalThe Secretary shall establish procedures for, and shall conduct not less frequently than once every 5 calendar years during which a qualified return preparation program is operating under a grant under this section, periodic site visits—
 (A)to ensure the program is carrying out the purposes of this section, and (B)to determine whether the program meets such program adherence standards as the Secretary shall by regulation or other guidance prescribe.
 (2)Additional requirements for grant recipients not meeting program adherence standardsIn the case of any qualified return preparation program which— (A)is awarded a grant under this section, and
 (B)is subsequently determined— (i)not to meet the program adherence standards described in paragraph (1)(B), or
 (ii)not to be otherwise carrying out the purposes of this section, such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures established to address any such deficiencies determined.(e)DefinitionsFor purposes of this section—
 (1)Qualified return preparation programThe term qualified return preparation program means any program— (A)which provides assistance to individuals, not less than 90 percent of whom are applicable taxpayers, in preparing and filing Federal income tax returns,
 (B)which is administered by a qualified entity, (C)in which all volunteers who assist in the preparation of Federal income tax returns meet the training requirements prescribed by the Secretary, and
 (D)which uses a quality review process which reviews 100 percent of all returns. (2)Qualified entity (A)In generalThe term qualified entity means any entity which—
 (i)is an eligible organization, (ii)is in compliance with Federal tax filing and payment requirements,
 (iii)is not debarred or suspended from Federal contracts, grants, or cooperative agreements, and (iv)agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section.
 (B)Eligible organizationThe term eligible organization means— (i)an institution of higher education which is described in section 102 (other than subsection (a)(1)(C) thereof) of the Higher Education Act of 1965 (20 U.S.C. 1002), as in effect on the date of the enactment of this section, and which has not been disqualified from participating in a program under title IV of such Act,
 (ii)an organization described in section 501(c) and exempt from tax under section 501(a), (iii)a local government agency, including—
 (I)a county or municipal government agency, and (II)an Indian tribe, as defined in section 4(13) of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103(13)), including any tribally designated housing entity (as defined in section 4(22) of such Act (25 U.S.C. 4103(22))), tribal subsidiary, subdivision, or other wholly owned tribal entity,
 (iv)a local, State, regional, or national coalition (with one lead organization which meets the eligibility requirements of clause (i), (ii), or (iii) acting as the applicant organization), or
 (v)in the case of applicable taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available—
 (I)a State government agency, or (II)an office providing Cooperative Extension services (as established at the land-grant colleges and universities under the Smith-Lever Act of May 8, 1914).
 (3)Applicable taxpayersThe term applicable taxpayer means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section 32(b) for a married couple filing a joint return with 3 or more qualifying children, as determined in a revenue procedure or other published guidance.
 (4)Underserved populationThe term underserved population includes populations of persons with disabilities, persons with limited English proficiency, Native Americans, individuals living in rural areas, members of the Armed Forces and their spouses, and the elderly.
								(f)Special rules and limitations
 (1)Duration of grantsUpon application of a qualified return preparation program, the Secretary is authorized to award a multi-year grant not to exceed 3 years.
 (2)Aggregate limitationUnless otherwise provided by specific appropriation, the Secretary shall not allocate more than $30,000,000 per fiscal year (exclusive of costs of administering the program) to grants under this section.
								(g)Promotion of programs
 (1)In generalThe Secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means.
 (2)Provision of information regarding qualified return preparation programsThe Secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section.
 (3)VITA grantee referralQualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to—
 (A)advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under section 7526, and
 (B)provide information regarding the location of, and contact information for, such clinics. . (b)Clerical amendmentThe table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item:
					Sec. 7526A. Return preparation programs for applicable taxpayers..
				503.
				Low-income taxpayer clinics
 (a)Promotion of clinicsSection 7526 is amended by adding at the end the following new subsection:

 (d)Promotion of clinicsThe Secretary is authorized to promote the benefits of and encourage the use of qualified low-income taxpayer clinics through the use of mass communications, referrals, and other means..
 (b)IRS referrals to clinicsSubsection (c) of section 7526 is amended by adding at the end the following new paragraph:

 (6)IRS referralsNotwithstanding any other provision of law, the Secretary may refer taxpayers to specific qualified low-income taxpayer clinics receiving funding under this section..
 (c)Effective dateThe amendments made by this section shall take effect on the date of the enactment of this Act. 504.Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise (a)In generalSection 7122(c) is amended by adding at the end the following new paragraph:

 (3)Exception for low-income taxpayersParagraph (1), and any user fee otherwise required in connection with the submission of an offer-in-compromise, shall not apply to any offer-in-compromise with respect to a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)..
 (b)Effective dateThe amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act.
				VIAppeals Process
			601.Right to independent conference
 (a)In generalSection 1001 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:

 (c)Right to independent conferenceUnder the organization plan of the Internal Revenue Service, a taxpayer shall have the right to a conference with the Internal Revenue Service Office of Appeals which does not include personnel from the Office of Chief Counsel for the Internal Revenue Service or the compliance functions of the Internal Revenue Service unless the taxpayer specifically consents to the participation of such personnel..
 (b)Effective dateThis section shall apply to conferences occurring after the date of the enactment of this Act.
				602.Access to case files
 (a)In generalIn the case of any specified taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, the taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues (other than documents provided by the taxpayer to the Internal Revenue Service) not later than 10 days before the date of such conference.
 (b)Taxpayer election To expedite conferenceIf the taxpayer so elects, subsection (a) shall be applied by substituting the date of such conference for 10 days before the date of such conference. (c)Specified taxpayerFor purposes of this section:
 (1)In generalThe term specified taxpayer means— (A)in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000, and
 (B)in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5,000,000. (2)Aggregation ruleRules similar to the rules of section 448(c)(2) of the Internal Revenue Code of 1986 shall apply for purposes of paragraph (1)(B).
 (d)Effective dateThis section shall apply to conferences occurring after the date which is 1 year after the date of the enactment of this Act.
				603.Ensuring taxpayer right to appeal
 (a)In generalSubsection (a) of section 6212 is amended— (1)by striking In general.—If the Secretary and inserting

 In general.—(1)AuthorizationIf— (A)the Secretary,
 (2)by striking 44, he is authorized and inserting  44, and(B)the requirements of paragraph (2) have been met with respect to such deficiency, the Secretary is authorized, and (3)by adding at the end the following new paragraph:

							(2)Opportunity for administrative review in the Office of Appeals
 (A)In generalThe requirements of this paragraph are met with respect to a deficiency if, prior to the issuance of the notice of deficiency under paragraph (1)—
 (i)the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals, and
 (ii)either— (I)the time provided in such letter for contacting the Office of Appeals has expired and the taxpayer has not so contacted such Office, or
 (II)the Office of Appeals has issued a decision with respect to such deficiency. (B)Frivolous tax positionsThe Secretary is authorized to issue regulations limiting the application of subparagraph (A) in cases involving solely the failure or refusal to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar grounds, or for other positions listed as frivolous under section 6702(c).
 (C)Cases designated for litigationSubparagraph (A) shall not apply in the case of issues designated for litigation in accordance with section 7124..
 (b)Opportunity for appeal if fewer than 60 days remain on statute of limitationsSection 6212 is amended by adding at the end the following new subsection:

 (e)Opportunity for appeal if fewer than 60 days remain on statute of limitationsIn the case of any issues relating to a potential deficiency with respect to which 60 days or fewer remain in the period applicable under section 6501, if the taxpayer agrees to the extension of such period by 12 months, the Secretary shall issue a letter of proposed deficiency described in subsection (a)(2)(A)(i) allowing the taxpayer an opportunity for administrative review of such issues in the Internal Revenue Service Office of Appeals before a notice of deficiency is issued under this section. Rules similar to the rules of subsection (a)(2)(B) shall apply for purposes of this subsection..
 (c)Effective dateThe amendments made by this section shall apply to notices of deficiency issued after the date of the enactment of this Act.
				604.Limitation on designation of cases as not eligible for referral to Independent Office of Appeals
 (a)In generalIf any taxpayer which is in receipt of notice of deficiency authorized under section 6212 of the Internal Revenue Code of 1986 requests referral to the Internal Revenue Service Office of Appeals and such request is denied, the Commissioner of Internal Revenue shall provide such taxpayer a written notice which—
 (1)provides a detailed description of the facts involved, the basis for the decision to deny the request, and a detailed explanation of how the basis of such decision applies to such facts, and
 (2)describes the procedures proscribed under subsection (c) for protesting the decision to deny the request.
 (b)Report to CongressThe Commissioner of Internal Revenue shall submit a written report to Congress on an annual basis which includes the number of requests described in subsection (a) which were denied and the reasons (described by category) that such requests were denied.
 (c)Procedures for protesting denial of requestThe Commissioner of Internal Revenue shall prescribe procedures for protesting to the Commissioner of Internal Revenue (personally and not through any delegate) a denial of a request described in subsection (a).
 (d)Not applicable to frivolous positionsThis section shall not apply to a request for referral to the Internal Revenue Service Office of Appeals which is denied on the basis that the issue involved is a frivolous position (within the meaning of section 6702(c) of the Internal Revenue Code of 1986).
				605.Procedures related to Secretarial authority to designate cases for litigation
 (a)In generalChapter 74 is amended by redesignating section 7124 as section 7125 and by inserting after section 7123 the following new section:

						7124.Procedures related to Secretarial authority to designate cases for litigation
 (a)In generalFor any matter which the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service have determined shall be designated for litigation, such determination shall be—
 (1)based on a joint written recommendation by the Commissioner of the relevant operating division of the Internal Revenue Service and the Division Counsel for such operating division, which shall include an explanation as to why the designation is preferable to other means of resolving the matter, and
 (2)made in consultation with the Associate Chief Counsel with relevant subject matter jurisdiction over such matter.
 (b)Notification prior to recommendationPrior to submission of a recommendation described in subsection (a)(1), the Division Counsel for the relevant operating division of the Internal Revenue Service shall provide written notification to the taxpayer regarding the recommendation, including—
 (1)a description of the issues recommended for designation and the reasons for such recommendation, and
 (2)notification that the taxpayer’s views may be presented in writing or in person to the Division Counsel and the Commissioner of the relevant operating division—
 (A)within 60 days of such notification, or (B)prior to such other date as the taxpayer and the Division Counsel may agree.
 (c)Notification after recommendationNot later than 30 days after submission of a recommendation described in subsection (a)(1), the Division Counsel for the relevant operating division of the Internal Revenue Service shall provide written notification to the taxpayer regarding submission of the recommendation, including notification that the taxpayer’s views may be presented in writing or in person to the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service—
 (1)within 60 days of such notification, or
 (2)prior to such other date as the taxpayer, the Commissioner of Internal Revenue, and the Chief Counsel for the Internal Revenue Service may agree.
 (d)Notice of approval of designationFor any matter which the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service have determined shall be designated for litigation—
 (1)the Division Counsel for the relevant operating division of the Internal Revenue Service shall provide written notification to the taxpayer regarding such determination, and
 (2)the jurisdiction of the Internal Revenue Service Office of Appeals over such matter shall be limited solely to any issues not included in such designation.
 (e)Rescinding of designationThe Chief Counsel for the Internal Revenue Service may rescind any designation of a matter for litigation if the Chief Counsel determines that continuation of such litigation does not serve the purpose for which such designation was originally made.
							.
 (b)Clerical amendmentThe table of sections for chapter 74 is amended by striking the item relating to section 7124 and inserting the following new items:
					Sec. 7124. Procedures related to Secretarial authority to designate cases for litigation.Sec. 7125. Cross references..
 (c)Effective dateThe amendments made by this section shall apply to the designation of issues for litigation occurring after the date of the enactment of this Act.
				VIIMiscellaneous
			701.Modification of authority to issue designated summons
 (a)In generalParagraph (1) of section 6503(j) is amended by striking coordinated examination program and inserting coordinated industry case program. (b)Designated summonsClause (i) of section 6503(j)(2)(A) is amended to read as follows:

 (i)the issuance of such summons is preceded by a review and written approval of such issuance by the Large Business and International Division Commissioner and the Division Counsel of the Office of Chief Counsel (or their successors)—
 (I)which clearly establishes that the taxpayer did not reasonably cooperate with reasonable requests by the Secretary for witnesses, documents, meetings, and interviews, and
 (II)which is attached to such summons,. (c)Burden of proofSubsection (j) of section 6503 is amended by adding at the end the following new paragraph:

 (4)Burden of proofIn any court proceeding described in paragraph (3), the Secretary shall bear the burden of proving that the corporation described in paragraph (1) did not reasonably cooperate with reasonable requests by the Secretary for witnesses, documents, meetings, and interviews..
 (d)Effective dateThe amendments made by this section shall apply to summonses issued after the date of the enactment of this Act.
				702.Streamlined critical pay authority for information technology positions
 (a)AuthoritySection 9503(a) of title 5, United States Code, is amended— (1)in the matter preceding paragraph (1), by striking the Secretary of the Treasury and all that follows through establish and inserting the Secretary of the Treasury may, during the period beginning on October 1, 2018, and ending on September 30, 2023, establish, and
 (2)in paragraph (1)(B), by striking the Internal Revenue Service's successful accomplishment of an important mission and inserting the functionality of the information technology operations of the Internal Revenue Service.
 (b)Recruitment, retention, relocation incentives, and relocation expensesSection 9504 of title 5, United States Code, is amended—
 (1)in subsection (a)— (A)by striking Before September 30, 2013 and inserting During the period beginning on October 1, 2018, and ending on September 30, 2023, and
 (B)by inserting for employees holding positions described in section 9503(a)(1) after incentives, and (2)in subsection (b)—
 (A)by striking Before September 30, 2013 and inserting During the period beginning on October 1, 2018, and ending on September 30, 2023, (B)by striking employees transferred or reemployed and inserting employees holding positions described in section 9503(a)(1) who are transferred or reemployed during such period, and
 (C)by striking section 9502 or 9503 after June 1, 1998 and inserting section 9503 during such period. (c)Performance awards for senior executivesSection 9505(a) of title 5, United States Code, is amended—
 (1)by striking Before September 30, 2013 and inserting During the period beginning on October 1, 2018, and ending on September 30, 2023, and (2)by striking significant functions and inserting the information technology operations.
 (d)Effective dateThe amendments made by this section shall apply to payments made on or after the date of the enactment of this Act.
				703.Uniform standards for the use of electronic signatures for disclosure authorizations to, and other
 authorizations of, practitionersParagraph (3) of section 6061(b) is amended to read as follows:  (3)Published guidance (A)In generalThe Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
 (B)Electronic signatures for disclosure authorizations to, and other authorizations of, practitionersNot later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in commercially provided electronic form with respect to any request for disclosure of a taxpayer's return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
 (C)PractitionerFor purposes of subparagraph (B), the term practitioner means any individual in good standing who is regulated under section 330 of title 31, United States Code..
			704.Limitation on access of non-Internal Revenue Service employees to returns and return information
 (a)In generalSection 7602 is amended by adding at the end the following new subsection:  (f)Limitation on access of persons other than Internal Revenue Service officers and employeesThe Secretary shall not, under the authority of section 6103(n), provide any books, papers, records, or other data obtained pursuant to this section to any person authorized under section 6103(n), except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the Internal Revenue Service. No person other than an officer or employee of the Internal Revenue Service or the Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to this section..
				(b)Effective date
 (1)In generalExcept as provided in paragraph (2), the amendment made by this section shall take effect on the date of the enactment of this Act.
 (2)Application to contracts in effectThe amendment made by this section shall apply to any contract in effect under section 6103(n) of the Internal Revenue Code of 1986, pursuant to temporary Treasury Regulation section 301.7602–1T proposed in Internal Revenue Bulletin 2014–28, Treasury Regulation section 301.7602–1(b)(3), or any similar or successor regulation, that is in effect on the date of the enactment of this Act.


		I
		112th CONGRESS
		1st Session
		H. R. 928
		IN THE HOUSE OF REPRESENTATIVES

			March 3, 2011
			Mr. McNerney
			 introduced the following bill; which was referred to the
			 Committee on the
			 Judiciary

		A BILL
		To expand the Safe Streets Program, to establish a
		  National Gang Activity Database, and for other purposes.

		1.Short titleThis Act may be cited as the
			 National Safe Streets Gang Crime
			 Prevention Act of 2011.
		2.Additional
			 resources needed by the Federal Bureau of Investigation to investigate and
			 prosecute violent criminal street gangs
			(a)Expansion of
			 Safe Streets ProgramThe Attorney General is authorized to expand
			 the Safe Streets Program of the Federal Bureau of Investigation for the purpose
			 of supporting criminal street gang enforcement teams.
			(b)National gang
			 activity database
				(1)In
			 generalThe Attorney General shall establish a National Gang
			 Activity Database to be housed at and administered by the Department of
			 Justice.
				(2)DescriptionThe
			 database required by
			 paragraph (1) shall—
					(A)be designed to
			 disseminate gang information to law enforcement agencies throughout the country
			 and, subject to appropriate controls, to disseminate aggregate statistical
			 information to other members of the criminal justice system, community leaders,
			 academics, and the public;
					(B)contain critical
			 information on gangs, gang members, firearms, criminal activities, vehicles,
			 and other information useful for investigators in solving and reducing
			 gang-related crimes;
					(C)operate in a
			 manner that enables law enforcement agencies to—
						(i)identify gang
			 members involved in crimes;
						(ii)track the
			 movement of gangs and members throughout the region;
						(iii)coordinate law
			 enforcement response to gang violence;
						(iv)enhance officer
			 safety;
						(v)provide realistic,
			 up-to-date figures and statistical data on gang crime and violence;
						(vi)forecast trends
			 and respond accordingly; and
						(vii)more easily
			 solve crimes and prevent violence; and
						(D)be subject to
			 guidelines, issued by the Attorney General, specifying the criteria for adding
			 information to the database, the appropriate period for retention of such
			 information, and a process for removing individuals from the database, and
			 prohibiting disseminating gang information to any entity that is not a law
			 enforcement agency, except aggregate statistical information where
			 appropriate.
					(3)Use of RISS
			 secure intranetFrom amounts made available to carry out this
			 section, the Attorney General shall provide the Regional Information Sharing
			 Systems such sums as are necessary to use the secure intranet known as RISSNET
			 to electronically connect existing gang information systems (including the
			 RISSGang National Gang Database) with the National Gang Activity Database,
			 thereby facilitating the automated information exchange of existing gang data
			 by all connected systems without the need for additional databases or data
			 replication.
				(c)Authorization of
			 Appropriations
				(1)In
			 generalIn addition to amounts otherwise authorized, there are
			 authorized to be appropriated to the Attorney General to carry out this section
			 $10,000,000 for each of the fiscal years 2012 through 2016.
				(2)AvailabilityAmounts
			 appropriated under
			 paragraph (1) shall remain available
			 until expended.


110 HR 5965 IH: Employers Financial Literacy

U.S. House of Representatives
2008-05-05
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
		110th CONGRESS
		2d Session
		H. R. 5965
		IN THE HOUSE OF REPRESENTATIVES

			May 5, 2008
			Ms. Eddie Bernice Johnson of
			 Texas introduced the following bill; which was referred to the
			 Committee on Ways and
			 Means, 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 encourage small businesses to provide continuing
		  financial education to their employees by providing a credit against income tax
		  to cover a portion of the costs of providing that education and by giving such
		  businesses and corporations providing such financial education preferential
		  status when applying for Federal contracts, loans, and other
		  assistance.

		1.Short titleThis Act may be cited as the
			 Employers Financial Literacy
			 Act.
		2.Credit against
			 income tax for small businesses which provide continuing financial education to
			 employees
			(a)In
			 generalSubpart D of part IV
			 of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to
			 business-related credits) is amended by adding at the end the following new
			 section:

					45O.Small
				businesses providing continuing financial education to employees
						(a)In
				generalIn the case of an
				eligible small business, the continuing financial education credit determined
				under this section is an amount equal to 35 percent of the continuing financial
				education expenses paid or incurred by the taxpayer during the taxable
				year.
						(b)Eligible small
				businessFor purposes of this section, the term eligible
				small business means any small business which provides without charge a
				qualified continuing financial education program to its employees throughout
				the taxable year.
						(c)Qualified
				continuing financial education programFor purposes of this
				section—
							(1)In
				generalThe term qualified continuing financial education
				program means any educational program or services—
								(A)which is provided by a community-based
				budget and counseling agency which is described in section 501(c)(3) and exempt
				from tax under section 501(a),
								(B)which promotes consumer understanding of
				consumer, economic, and personal finance issues and concepts, including saving
				for retirement, managing credit, long-term care, estate planning and education
				on predatory lending, identity theft, and financial abuse schemes,
								(C)which is offered
				to all employees of the taxpayer who have at least 2 weeks of service with the
				employer, and
								(D)which is offered
				during—
									(i)at
				least 24 hours of each month if the taxpayer is a corporation, or
									(ii)at least 16 hours
				of each month in any other case.
									(d)Small
				businessFor purposes of this
				section—
							(1)In
				generalThe term small
				business means, with respect to any taxable year, any employer
				if—
								(A)such employer
				employed an average of at least 2 but not more than 50 employees on business
				days during the most recent calendar year ending before such taxable year,
				and
								(B)such employer employed at least 2 employees
				on the first day of the taxable year.
								(2)Employers not in
				existence in preceding yearIn the case of an employer which was
				not in existence throughout the calendar year referred to in paragraph (1), the
				determination under paragraph (1) shall be based on the average number of
				employees that it is reasonably expected such employer will employ on business
				days in the taxable year.
							(3)Special
				rules
								(A)Controlled
				groupsFor purposes of this
				subsection, all persons treated as a single employer under subsection (b), (c),
				(m), or (o) of section 414 shall be treated as 1 employer.
								(B)PredecessorsAny
				reference in this subsection to an employer shall include a reference to any
				predecessor of such
				employer.
								.
			(b)Denial of double
			 benefitSection 280C of such Code (relating to certain expenses
			 for which credits are allowable) is amended by adding at the end the following
			 new subsection:

					(f)Credit for small
				businesses providing continuing financial education to employeesNo deduction shall be allowed for that
				portion of the expenses paid or incurred during the taxable year which is equal
				to the credit determined for the taxable year under sections 45O(a). In the
				case of persons treated as a single employer under section 45O(d)(3)(A), this
				subsection shall be applied under rules prescribed by the Secretary similar to
				the rules applicable under subsections (a) and (b) of section 52.
					.
			(c)Credit To be
			 part of general business creditSection 38(b) of such Code is amended by
			 striking plus at the end of paragraph (30), by striking the
			 period at the end of paragraph (31) and inserting , plus, and by
			 adding at the end the following new paragraph:

					(32)in the case of an eligible small business
				(as defined in section 45O(d)), the continuing financial education credit under
				section
				40O(a).
					.
			(d)Clerical
			 amendmentThe table of
			 sections for subpart D of part IV of subchapter A of chapter 1 of such Code is
			 amended by adding at the end the following new item:

					Sec. 40O. Small businesses
				providing continuing financial education to employees..

			(e)Effective
			 dateThe amendments made by
			 this section shall apply to taxable years beginning after December 31,
			 2008.
			3.Preference in
			 Federal contracts, loans, and other assistance for small businesses and
			 corporations providing continuing financial education to employees
			(a)PreferenceIn
			 the case of any Federal contract or any Federal financial or nonfinancial
			 assistance, an eligible small business or an eligible corporation shall be
			 given a preference when submitting a bid or proposal for the contract or
			 applying for such assistance.
			(b)DefinitionsIn
			 this section:
				(1)Eligible small
			 businessThe term eligible small business has the
			 meaning provided in section 45O(b) of the Internal Revenue Code of 1986.
				(2)Eligible
			 corporationThe term eligible corporation means
			 any corporation—
					(A)that employs 50 or
			 more employees; and
					(B)that provides
			 without charge a qualified continuing financial education program to its
			 employees throughout the taxable year.
					(3)Qualified
			 continuing financial education programThe term qualified continuing
			 financial education program has the meaning provided in section 45O(c)
			 of the Internal Revenue Code of 1986.
				(4)Federal
			 financial or nonfinancial assistanceThe term Federal
			 financial or nonfinancial assistance means—
					(A)all programs and
			 activities involving Federal financial and nonfinancial assistance and
			 benefits, as covered by Executive Order No. 12549 and guidelines implementing
			 that order; and
					(B)procurement
			 programs and activities, including Federal contracts for the procurement of
			 goods or services.
					(c)Effective
			 dateThe preference required under subsection (a) shall be
			 applied beginning on January 1, 2010.


113 HR 4623 IH: To direct the Secretary of Transportation to conduct a notice and comment rulemaking before implementing certain policies relating to obstruction evaluation aeronautical studies, and for other purposes.
U.S. House of Representatives
2014-05-09
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.

		I
		113th CONGRESS
		2d Session
		H. R. 4623
		IN THE HOUSE OF REPRESENTATIVES

			May 9, 2014
			Mr. Moran (for himself, Mr. Cohen, Mr. Schweikert, Ms. Wilson of Florida, and Mr. Salmon) introduced the following bill; which was referred to the Committee on Transportation and Infrastructure

		A BILL
		To direct the Secretary of Transportation to conduct a notice and comment rulemaking before
			 implementing certain policies relating to obstruction evaluation
			 aeronautical studies, and for other purposes.

		1.Obstruction Evaluation Aeronautical Studies
			The Secretary of Transportation may implement the policy set forth in the notice of proposed policy
			 entitled Proposal To Consider the Impact of One Engine Inoperative Procedures in Obstruction Evaluation
			 Aeronautical Studies published by the Department of Transportation on April 28, 2014 (79 Fed. Reg. 23300), only if the
			 policy is adopted pursuant to notice and comment rulemaking and, for
			 purposes of Executive Order 12866 (5 U.S.C. 601 note; relating to
			 regulatory planning and review), is treated as a significant regulatory
			 action within the scope of section 3(f)(1) of such Order.


114 HR 392 IH: To resolve title issues involving real property and equipment acquired using funds provided under the Alaska Kiln Drying Grant Program.
U.S. House of Representatives
2015-01-14
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
114th CONGRESS 1st Session
H. R. 392
IN THE HOUSE OF REPRESENTATIVES

January 14, 2015
Mr. Young of Alaska introduced the following bill; which was referred to the Committee on Agriculture

A BILL
To resolve title issues involving real property and equipment acquired using funds provided under the Alaska Kiln Drying Grant Program.

1.Resolution of real property and equipment title issues under Alaska kiln drying grant program
(a)In generalNotwithstanding part 3019 of title 7, Code of Federal Regulations (the Uniform Federal Assistance Regulations of the Department of Agriculture), title to real property and equipment acquired using funds provided by a grant under the Alaska Kiln Drying Grant Program, as described under the heading State and Private Forestry in House Reports 106–914 and 107–234, shall vest in the grant recipient in accordance with the compensation schedule specified in subsection (b) or as provided in subsection (c). (b)Compensation schedule (1)Period of applicationThe compensation requirements of this subsection apply to a grant provided under the Alaska Kiln Drying Grant Program during the four-year period beginning on the date on which the grant was closed.
(2)Compensation scheduleIf real property or equipment acquired using funds provided by a grant under the Alaska Kiln Drying Grant Program is no longer to be used for the purposes for which the grant was made, the grant recipient may sell, or may retain title to, the real property or equipment upon payment to the Secretary of Agriculture of compensation as follows: (A)During the first year of the four-year period, the grant recipient shall pay an amount equal to 80 percent of the proceeds of the sale, if the real property or equipment is sold, or 80 percent of the market value of the real property or equipment, if title is to be retained by the grant recipient.
(B)During the second year of the four-year period, the grant recipient shall pay an amount equal to 60 percent of the proceeds of the sale, if the real property or equipment is sold, or 60 percent of the market value of the real property or equipment, if title is to be retained by the grant recipient. (C)During the third year of the four-year period, the grant recipient shall pay an amount equal to 40 percent of the proceeds of the sale, if the real property or equipment is sold, or 40 percent of the market value of the real property or equipment, if title is to be retained by the grant recipient.
(D)During the final year of the four-year period, the grant recipient shall pay an amount equal to 20 percent of the proceeds of the sale, if the real property or equipment is sold, or 20 percent of the market value of the real property or equipment, if title is to be retained by the grant recipient. (c)DivestitureAfter the end of the four-year period beginning on the date on which a grant provided under the Alaska Kiln Drying Grant Program was closed, real property or equipment acquired using the grant funds may be retained or disposed of by the grant recipient with no further obligation to the Federal Government.