117 S2478 IS: Strengthening Loan Forgiveness for Public Servants Act
U.S. Senate
2021-07-27
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.

II117th CONGRESS1st SessionS. 2478IN THE SENATE OF THE UNITED STATESJuly 27, 2021Mr. Blumenthal (for himself, Ms. Smith, Ms. Warren, Ms. Hirono, and Mrs. Feinstein) introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and PensionsA BILLTo amend the Higher Education Act of 1965 to provide for a percentage of student loan forgiveness for public service employment, and for other purposes.1.Short titleThis Act may be cited as the Strengthening Loan Forgiveness for Public Servants Act.2.Public service loan forgiveness programSection 455(m) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)) is amended—(1)in paragraph (1), in the matter preceding subparagraph (A), by inserting , except as provided in paragraph (5), after on any eligible Federal Direct Loan not in default; and(2)by adding at the end the following:(5)Loan cancellation for new loans(A)In generalBeginning after the date of enactment of the Strengthening Loan Forgiveness for Public Servants Act, after the conclusion of each employment period in a public service job, as described in subparagraph (B), the Secretary shall cancel the percent specified in such subparagraph of the total amount due on any eligible Federal Direct Loan made after the date of enactment of the Strengthening Loan Forgiveness for Public Servants Act for a borrower who is employed in such public service job and submits an employment certification form described in subparagraph (C).(B)Percent amountThe percent of a loan that shall be canceled under subparagraph (A) is as follows:(i)In the case of a borrower who completes 2 years of employment in a public service job, 15 percent of the total amount due on the eligible Federal Direct Loan on the date the borrower commenced employment in such public service job.(ii)In the case of a borrower who completes 4 years of employment in a public service job, 15 percent of the total amount due on the eligible Federal Direct Loan on the date the borrower commenced employment in such public service job.(iii)In the case of a borrower who completes 6 years of employment in a public service job, 20 percent of the total amount due on the eligible Federal Direct Loan on the date the borrower commenced employment in such public service job.(iv)In the case of a borrower who completes 8 years of employment in a public service job, 20 percent of the total amount due on the eligible Federal Direct Loan on the date the borrower commenced employment in such public service job.(v)In the case of a borrower who completes 10 years of employment in a public service job, 30 percent of the total amount due on the eligible Federal Direct Loan on the date the borrower commenced employment in such public service job.(C)Employment certification form(i)In generalIn order to receive loan cancellation under this paragraph, a borrower shall submit to the Secretary an employment certification form that is developed by the Secretary and includes self-certification of employment and a separate part for employer certification that indicates the dates of employment.(ii)DefermentIf a borrower submits to the Secretary the employment certification form described in clause (i), during the period in which the borrower is employed in a public service job for which loan cancellation is eligible under this paragraph, the borrower’s eligible Federal Direct Loan shall be placed in deferment.(D)Interest canceledIf a portion of a loan is canceled under this paragraph for any year, the entire amount of interest on such loan that accrues for such year shall be canceled..


109 HR 1975 IH: Virginia Ridge and Valley Act of 2005
U.S. House of Representatives
2005-04-28
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.

I
109th CONGRESS 1st Session
H. R. 1975
IN THE HOUSE OF REPRESENTATIVES

April 28, 2005
Mr. Boucher (for himself, Mr. Moran of Virginia, Mr. Wolf, Mr. Tom Davis of Virginia, and Mr. Scott of Virginia) introduced the following bill; which was referred to the Committee on Agriculture, and in addition to the Committee on Resources, 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 designate additional National Forest System lands in the State of Virginia as wilderness, to establish the Seng Mountain and Bear Creek Scenic Areas, to provide for the development of trail plans for the wilderness areas and scenic areas, and for other purposes.

1.Short titleThis Act may be cited as the Virginia Ridge and Valley Act of 2005.
2.Designation of additional National Forest System lands as wilderness in VirginiaSection 1 of the Act entitled “An Act to designate certain National Forest System lands in the States of Virginia and West Virginia as wilderness areas”, approved June 7, 1988 (Public Law 100–326; 16 U.S.C. 1132 note), as amended by Public Law 106–471 (114 Stat. 2057), is further amended—
(1)by striking and at the end of paragraph (7);
(2)by striking the period at the end of paragraph (8) and inserting a semicolon; and
(3) by adding at the end the following new paragraphs:

(9) certain lands in the Jefferson National Forest, which comprise approximately 3,769 acres, as generally depicted on a map entitled Brush Mountain and Brush Mountain East, dated March 23, 2005, and which shall be known as the Brush Mountain East Wilderness;
(10)certain lands in the Jefferson National Forest, which comprise approximately 4,794 acres, as generally depicted on a map entitled Brush Mountain and Brush Mountain East, dated March 23, 2005, and which shall be known as the Brush Mountain Wilderness;
(11)certain lands in the Jefferson National Forest, which comprise approximately 4,223 acres, as generally depicted on a map entitled Seng Mountain and Raccoon Branch, dated March 23, 2005, and which shall be known as the Raccoon Branch Wilderness;
(12)certain lands in the Jefferson National Forest, which comprise approximately 3,270 acres, as generally depicted on a map entitled Stone Mountain, dated March 23, 2005, and which shall be known as the Stone Mountain Wilderness;
(13)certain lands in the Jefferson National Forest, which comprise approximately 8,470 acres, as generally depicted on a map entitled Hunting Camp Creek and Garden Mountain, dated March 23, 2005, and which shall be known as the Hunting Camp Creek Wilderness;
(14)certain lands in the Jefferson National Forest, which comprise approximately 3,291 acres, as generally depicted on a map entitled Hunting Camp Creek and Garden Mountain, dated March 23, 2005, and which shall be known as the Garden Mountain Wilderness;
(15)certain lands in the Jefferson National Forest, which comprise approximately 3,226 acres, as generally depicted on a map entitled Lynn Camp Creek, dated March 23, 2005, and which shall be known as the Lynn Camp Creek Wilderness;
(16)certain lands in the Jefferson National Forest, which comprise approximately 5,476 acres, as generally depicted on a map entitled Mountain Lake Additions, dated March 23, 2005, and which are hereby incorporated in the Mountain Lake Wilderness;
(17) certain lands in the Jefferson National Forest, which comprise approximately 308 acres, as generally depicted on a map entitled Lewis Fork Addition and Little Wilson Creek Additions, dated March 23, 2005, and which are hereby incorporated in the Lewis Fork Wilderness;
(18) certain lands in the Jefferson National Forest, which comprise approximately 1,845 acres, as generally depicted on a map entitled Lewis Fork Addition and Little Wilson Creek Additions, dated March 23, 2005, and which are hereby incorporated in the Little Wilson Creek Wilderness;
(19) certain lands in the Jefferson National Forest, which comprise approximately 2,456 acres, as generally depicted on a map entitled Shawvers Run Additions, dated March 23, 2005, and which are hereby incorporated in the Shawvers Run Wilderness;
(20)certain lands in the Jefferson National Forest, which comprise approximately 1,203 acres, as generally depicted on a map entitled Peters Mountain Addition, dated March 23, 2005, and which are hereby incorporated in the Peters Mountain Wilderness; and
(21)certain lands in the Jefferson National Forest, which comprise approximately 612 acres, as generally depicted on a map entitled Kimberling Creek Additions, dated March 23, 2005, and which are hereby incorporated in the Kimberling Creek Wilderness;.
3.Seng Mountain and Bear Creek Scenic Areas, Jefferson National Forest, Virginia
(a)Establishment of scenic areas
(1)EstablishmentThe following National Forest System lands in the State of Virginia are hereby designated as National Scenic Areas (in this section referred to as the scenic areas):
(A)Certain lands in the Jefferson National Forest, which comprise approximately 6,455 acres, as generally depicted on a map entitled Seng Mountain and Raccoon Branch, dated March 23, 2005, and which shall be known as the Seng Mountain National Scenic Area.
(B)Certain lands in the Jefferson National Forest, which comprise approximately 5,503 acres, as generally depicted on a map entitled Bear Creek dated March 23, 2005, and which shall be known as the Bear Creek National Scenic Area.
(2)Maps and descriptionsAs soon as practicable after the date of the enactment of this Act, the Secretary of Agriculture shall file a map and boundary description of the scenic areas with the Committee on Agriculture, Nutrition, and Forestry of the Senate and the Committee on Agriculture and the Committee on Resources of the House of Representatives. The map and description shall have the same force and effect as if included in this Act, except that the Secretary may correct clerical and typographical errors in the map and description. The map and boundary description shall be on file and available for public inspection in the Office of the Chief of the Forest Service, Department of Agriculture. In the case of any discrepancy between the acreage specified in paragraph (1) and the map filed under this paragraph, the map shall control.
(b)Purposes of scenic areasThe scenic areas are established for the purposes of—
(1)ensuring the protection and preservation of scenic quality, water quality, natural characteristics, and water resources;
(2)protecting wildlife and fish habitat, consistent with paragraph (1);
(3)protecting areas that may develop characteristics of old-growth forests; and
(4)providing a variety of recreation opportunities, consistent with the preceding paragraphs.
(c)Administration
(1)In generalThe Secretary of Agriculture shall administer the scenic areas in accordance with this section and the laws and regulations generally applicable to the National Forest System. In the event of conflict between this section and other laws and regulations, this section shall take precedence.
(2)Consistent useThe Secretary shall only allow such uses of the scenic areas as the Secretary finds will further the purposes for which the scenic areas are established.
(d)Management planWithin two years after the date of the enactment of this Act, the Secretary of Agriculture shall develop a management plan for the scenic areas consistent with this section. The management plan shall be developed as an amendment to the land and resource management plan for the Jefferson National Forest, except that nothing in this section requires the Secretary to revise the land and resource management plan for the Jefferson National Forest pursuant to section 6 of the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1604).
(e)RoadsAfter the date of the enactment of this Act, no roads shall be established or constructed within the scenic areas, except that this prohibition shall not be construed to deny access to private lands or interests therein in the scenic areas.
(f)Vegetation managementNo timber harvest shall be allowed within the scenic areas, except as the Secretary of Agriculture finds necessary in the control of fire, insects, and diseases and to provide for public safety and trail access. Notwithstanding the preceding sentence, the Secretary may engage in vegetation manipulation practices for maintenance of existing wildlife clearings and visual quality. Firewood may be harvested for personal use along perimeter roads under such conditions as the Secretary may impose.
(g)Motorized travelMotorized travel shall not be permitted within the scenic areas, except that the Secretary of Agriculture may authorize motorized travel within the scenic areas—
(1)as necessary for administrative use in furtherance of the purposes of this section;
(2)in support of wildlife management projects in existence as of the date of the enactment of this Act; and
(3)on Forest Development Road 9410 and 84b during deer and bear hunting seasons.
(h)FireWildfires in the scenic area shall be suppressed in a manner consistent with the purposes of this section, using such means as the Secretary of Agriculture considers appropriate.
(i)Insects and diseaseInsect and disease outbreaks may be controlled in the scenic areas to maintain scenic quality, prevent tree mortality, reduce hazards to visitors, or protect private lands.
(j)WaterThe Secretary of Agriculture shall administer the scenic areas so as to maintain and enhance water quality.
(k)Mining withdrawalSubject to valid existing rights, all federally owned lands in the scenic areas are withdrawn from location, entry, and patent under the mining laws of the United States and from leasing claims under the mineral and geothermal leasing laws of the United States, including amendments to such laws.
4.Trail plan and development
(a)Trail planThe Secretary of Agriculture shall establish, in consultation with interested parties, a trail plan for National Forest System lands described in this paragraph in order to develop the following:
(1)Hiking and equestrian trails within the wilderness areas designated by the amendments made by section 2, in a manner consistent with the Wilderness Act (16 U.S.C. 1131 et seq.).
(2)Nonmotorized recreation trails within the scenic areas designated by section 3.
(b)Implementation reportWithin two years after the date of the enactment of this Act, the Secretary of Agriculture shall submit to Congress a report on the implementation of the trail plan, including the identification of priority trails for development.
(c)Trail authorizationThe Secretary of Agriculture is authorized to develop trails to provide a continuous connection for nonmotorized travel between County Route 650 and Forest Development Road 4018 along the old Rye Valley Railroad Grade in Smyth County, Virginia, as recorded on the map entitled Seng Mountain and Raccoon Branch and dated March 23, 2005.


IB
Union Calendar No. 168
112th CONGRESS 1st Session
H. R. 2173
[Report No. 112–252]
IN THE HOUSE OF REPRESENTATIVES

June 14, 2011
Mr. Wittman (for himself, Mr. Hastings of Washington, Mr. Lamborn, Mr. Broun of Georgia, and Mr. Duncan of Tennessee) introduced the following bill; which was referred to the Committee on Natural Resources

October 14, 2011
Additional sponsors: Mr. McClintock, Mr. Landry, Mr. Duncan of South Carolina, Mr. Southerland, Mr. Labrador, and Mr. Flores

October 14, 2011
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
Strike out all after the enacting clause and insert the part printed in italic
For text of introduced bill, see copy of bill as introduced on June 14, 2011

A BILL
To facilitate the development of offshore wind energy resources.

1.Short titleThis Act may be cited at the Advancing Offshore Wind Production Act.
2.Offshore meteorological site testing and monitoring projects
(a)Definition of an offshore meteorological site testing and monitoring projectIn this section, the term offshore meteorological site testing and monitoring project means a project carried out on or in the waters of the Outer Continental Shelf administered by the Department of the Interior to test or monitor weather (including wind, tidal, current, and solar energy) using towers, buoys, or other temporary ocean infrastructure, that—
(1)causes—
(A)less than 1 acre of surface or seafloor disruption at the location of each meteorological tower or other device; and
(B)not more than 5 acres of surface or seafloor disruption within the proposed area affected by for the project (including hazards to navigation);
(2)is decommissioned not more than 5 years after the date of commencement of the project, including—
(A)removal of towers, buoys, or other temporary ocean infrastructure from the project site; and
(B)restoration of the project site to approximately the original condition of the site; and
(3)provides meteorological information obtained by the project to the Secretary of the Interior.
(b)Offshore meteorological project permitting
(1)In generalThe Secretary of the Interior shall by regulation require that any applicant seeking to conduct an offshore meteorological site testing and monitoring project on the outer Continental Shelf (as that term is defined in the Outer Continental Shelf Lands Act (43 U.S.C. 1331 et seq.)) must obtain a permit and right of way for the project in accordance with this subsection.
(2)Permit and right of way timeline and conditions
(A)Deadline for approvalThe Secretary shall decide whether to issue a permit and right of way for an offshore meteorological site testing and monitoring project within 30 days after receiving an application.
(B)Public comment and consultationDuring the period referred to in subparagraph (A), the Secretary shall—
(i)provide an opportunity for submission of comments by the public; and
(ii)consult with the Secretary of Defense, the Commandant of the Coast Guard, and the heads of other Federal, State, and local agencies that would be affected by issuance of the permit and right of way.
(C)Denial of permit; opportunity to remedy deficienciesIf the application is denied, the Secretary shall provide the applicant—
(i)in writing, clear and comprehensive reasons why the application was not approved and detailed information concerning any deficiencies in the application; and
(ii)an opportunity to remedy such deficiencies.
(c)NEPA exclusionSection 102(2)(C) of the National Environmental Policy Act of 1969 (42 U.S.C. 4332(2)(C)) shall not apply with respect to an offshore meteorological site testing and monitoring project.
(d)Protection of informationThe information provided to the Secretary of the Interior pursuant to subsection (a)(3) shall be treated by the Secretary as proprietary information and protected against disclosure.

October 14, 2011
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed


113 S1233 IS: Federal Land Freedom Act of 2013
U.S. Senate
2013-06-26
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
		113th CONGRESS
		1st Session
		S. 1233
		IN THE SENATE OF THE UNITED STATES

			June 26, 2013
			Mr. Inhofe (for himself,
			 Mr. Vitter, Mr.
			 Paul, Mr. Coburn,
			 Mr. Crapo, Mr.
			 Cruz, Mr. Johnson of
			 Wisconsin, Mr. Lee,
			 Mr. Hoeven, Mr.
			 Rubio, Mr. Cornyn,
			 Mr. Risch, Mr.
			 Isakson, and Mr. Hatch)
			 introduced the following bill; which was read twice and referred to the
			 Committee on Energy and Natural
			 Resources

		A BILL
		To achieve domestic energy independence by empowering
		  States to control the development and production of all forms of energy on all
		  available Federal land.

		1.Short
			 titleThis Act may be cited as
			 the Federal Land Freedom Act of
			 2013.
		2.State control of
			 energy development and production on all available federal land
			(a)DefinitionsIn
			 this section:
				(1)Available
			 federal landThe term available Federal land means
			 any Federal land that, as of May 31, 2013—
					(A)is located within
			 the boundaries of a State;
					(B)is not held by
			 the United States in trust for the benefit of a federally recognized Indian
			 tribe;
					(C)is not a unit of
			 the National Park System;
					(D)is not a unit of
			 the National Wildlife Refuge System; and
					(E)is not a
			 Congressionally designated wilderness area.
					(2)SecretaryThe
			 term Secretary means the Secretary of the Interior.
				(3)StateThe
			 term State means—
					(A)a State;
			 and
					(B)the District of
			 Columbia.
					(b)State
			 programs
				(1)In
			 generalA State—
					(A)may establish a
			 program covering the leasing and permitting processes, regulatory requirements,
			 and any other provisions by which the State would exercise its rights to
			 develop all forms of energy resources on available Federal land in the State;
			 and
					(B)as a condition of
			 certification under subsection (c)(2) shall submit a declaration to the
			 Departments of the Interior, Agriculture, and Energy that a program under
			 subparagraph (A) has been established or amended.
					(2)Amendment of
			 programsA State may amend a program developed and certified
			 under this section at any time.
				(3)Certification
			 of amended programsAny program amended under paragraph (2) shall
			 be certified under subsection (c)(2).
				(c)Leasing,
			 permitting, and regulatory programs
				(1)Satisfaction of
			 Federal requirementsEach program certified under this section
			 shall be considered to satisfy all applicable requirements of Federal law
			 (including regulations), including—
					(A)the National
			 Environmental Policy Act of 1969 (42 U.S.C. 4321 et seq.);
					(B)the Endangered
			 Species Act of 1973 (16 U.S.C. 1531 et seq.); and
					(C)the National
			 Historic Preservation Act (16 U.S.C. 470 et seq.).
					(2)Federal
			 certification and transfer of development rightsUpon submission
			 of a declaration by a State under subsection (b)(1)(B)(i)—
					(A)the program under
			 subsection (b)(1)(A) shall be certified; and
					(B)the State shall
			 receive all rights from the Federal Government to develop all forms of energy
			 resources covered by the program.
					(3)Issuance of
			 permits and leasesIf a State elects to issue a permit or lease
			 for the development of any form of energy resource on any available Federal
			 land within the borders of the State in accordance with a program certified
			 under paragraph (2), the permit or lease shall be considered to meet all
			 applicable requirements of Federal law (including regulations).
				(d)Judicial
			 reviewActivities carried out in accordance with this Act shall
			 not be subject to judicial review.
			(e)Administrative
			 Procedure ActActivities carried out in accordance with this Act
			 shall not be subject to subchapter II of chapter 5, and chapter 7, of title 5,
			 United States Code (commonly known as the Administrative Procedure
			 Act).


		I
		111th CONGRESS
		1st Session
		H. R. 348
		IN THE HOUSE OF REPRESENTATIVES

			January 8, 2009
			Mr. Skelton
			 introduced the following bill; which was referred to the
			 Committee on Natural
			 Resources

		A BILL
		To direct the Secretary of the Interior to complete a
		  special resource study to determine the suitability and feasibility of adding
		  the birthplace site to the Harry S Truman National Historic Site or designating
		  the site as a separate unit of the National Park System, and for other
		  purposes.

		1.Short titleThis Act may be cited as the
			 Harry S Truman Birthplace Study
			 Act.
		2.Special resource
			 study
			(a)In
			 GeneralThe Secretary shall complete a special resource study of
			 the Harry S Truman Birthplace State Historic Site in Lamar, Missouri, to
			 determine—
				(1)the suitability
			 and feasibility of adding the birthplace site to the Harry S Truman National
			 Historic Site or designating the site as a separate unit of the National Park
			 System; and
				(2)the methods and
			 means for the protection and interpretation of the Harry S Truman Birthplace
			 State Historic Site by the National Park Service, other Federal, State, or
			 local government entities or private or nonprofit organizations.
				(b)Study
			 RequirementsThe Secretary shall conduct the study in accordance
			 with section 8(c) of Public Law 91–383 (16 U.S.C. 1a–5(c)).
			(c)ReportNot
			 later than 3 years after the date on which funds are made available to carry
			 out this Act, the Secretary shall submit to the Committee on Natural Resources
			 of the House of Representatives and the Committee on Energy and Natural
			 Resources of the Senate a report containing—
				(1)the results of the
			 study; and
				(2)any recommendations
			 of the Secretary.


116 HR 7897 IH: Bias In Automobile Stops Act of 2020
U.S. House of Representatives
2020-07-31
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.

I116th CONGRESS2d SessionH. R. 7897IN THE HOUSE OF REPRESENTATIVESJuly 31, 2020Mr. Brown of Maryland (for himself, Ms. Norton, Mr. Carbajal, Mr. Hastings, and Mr. Thompson of Mississippi) introduced the following bill; which was referred to the Committee on Transportation and InfrastructureA BILLTo direct the Secretary of Transportation to provide a grant for research and training in the operation or establishment of an implicit bias training program, and for other purposes.1.Short titleThis Act may be cited as the Bias In Automobile Stops Act of 2020 or BIAS Act of 2020. 2.Implicit bias research and training grants(a)In generalThe Secretary of Transportation shall make grants to institutions of higher education (as such term is defined in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001)) for research and training in the operation or establishment of an implicit bias training program as it relates to racial profiling at traffic stops.(b)QualificationsTo be eligible for a grant under this section, an institution of higher education shall—(1)have an active research program or demonstrate, to the satisfaction of the Secretary, that the applicant is beginning a research program to study implicit bias as it relates to racial profiling before and during traffic stops; and(2)partner with State and local police departments to conduct the research described in paragraph (1) and carry out the implementation of implicit bias training with State and local police departments.(c)ReportNo later than 1 year after a grant has been awarded under this section, the institution of higher education awarded the grant shall submit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a report summarizing the research on implicit bias as it relates to racial profiling before and during traffic stops, and recommendations on effective interventions and trainings. (d)Authorization of appropriationsThere are authorized to be appropriated $10,000,000 for each fiscal year to carry out this section.(e)DefinitionsIn this section, the term implicit bias training program means a program that looks at the attitudes, stereotypes, and lenses human beings develop through various experiences in life that can unconsciously affect how they interact with one another.


116 S4030 IS: Building Rail Across Intercity Networks To Ride Around Interior of the Nation Act
U.S. Senate
2020-06-22
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS2d SessionS. 4030IN THE SENATE OF THE UNITED STATESJune 22, 2020Mr. Markey introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and TransportationA BILLTo establish an intercity passenger rail service investment grant program.1.Short titlesThis Act may be cited as the Building Rail Across Intercity Networks To Ride Around Interior of the Nation Act or the BRAIN TRAIN Act.2.Establishment of grant program for high-performance intercity passenger rail service(a)In generalChapter 261 of title 49, United States Code, is amended by adding at the end the following:26107.Intercity passenger rail service investment program(a)DefinitionsIn this section:(1)ApplicantThe term applicant means Amtrak or a State, group of States, interstate compact, or public agency established by 1 or more States with responsibility for providing intercity passenger rail service.(2)Capital projectThe term capital project means a project or program in a State rail plan developed under chapter 227 for—(A)acquiring, constructing, improving, or inspecting equipment, track, and track structures, or a facility of use in or for the primary benefit of intercity passenger rail service;(B)expenses incidental to the acquisition or construction (including designing, engineering, location surveying, mapping, environmental studies, and acquiring active or out of service rights-of-way); and(C)payments for the capital portions of rail trackage rights agreements, highway-rail grade crossing improvements related to intercity passenger rail service, mitigating environmental impacts, communication and signalization improvements, relocation assistance, acquiring replacement housing sites, and acquiring, constructing, relocating, and rehabilitating replacement housing.(3)High-performance railThe term high-performance rail means intercity passenger rail service that is designed to meet the current and future market demand for the transportation of people, in terms of capacity, travel times, reliability, and efficiency.(4)Intercity passenger rail serviceThe term intercity passenger rail service has the meaning given the term intercity rail passenger transportation in section 24102.(5)SecretaryThe term Secretary means the Secretary of Transportation.(6)StateThe term State means any of the 50 States or the District of Columbia.(b)Establishment(1)In generalThe Secretary shall establish an intercity passenger rail service investment program to promote high-performance rail transportation options. (2)Grants authorizedThe Secretary may award grants under this section to an applicant to finance capital projects for high-performance rail, including grants awarded in installments for projects lasting longer than 1 year.(c)ApplicationsEach applicant seeking a grant under this section shall submit an application to the Secretary in such form and containing such information as the Secretary shall reasonably require.(d)Competitive grant selection and criteria for grants(1)In generalThe Secretary shall—(A)establish criteria for selecting among capital projects that meet the criteria specified in paragraph (2);(B)conduct a national solicitation for applications; and(C)award grants on a competitive basis.(2)Grant criteriaIn selecting the recipients of intercity passenger rail grants under subsection (b)(2), the Secretary shall—(A)require—(i)the project to be part of a State rail plan developed under chapter 227, or under the plan required under section 211 of the Passenger Rail Investment and Improvement Act of 2008 (49 U.S.C. 24902 note);(ii)the applicant or recipient to have the legal, financial, and technical capacity to carry out the project, satisfactory continuing control over the use of the equipment or facilities, and the capability and willingness to maintain the equipment or facilities;(iii)the project to be based on the results of preliminary engineering studies or other planning;(iv)the applicant to provide sufficient information upon which the Secretary can make the findings required under this subsection;(v)if an applicant has selected the proposed operator of its service, the applicant to provide written justification to the Secretary showing why the proposed operator is the best, taking into account costs and other factors;(vi)each proposed project to meet all safety and security requirements that are applicable to the project under law; and(vii)each project to be compatible with, and operated in conformance with—(I)plans developed pursuant to the requirements of section 135 of title 23; and(II)the national rail plan (if available);(B)select high-performance rail projects—(i)that are anticipated to result in significant improvements to intercity rail passenger service, including consideration of the project’s—(I)levels of estimated ridership, increased on-time performance, reduced trip time, or additional service frequency to meet anticipated or existing demand;(II)anticipated provision of intercity passenger rail service in historically and persistently unconnected and under-connected regions; and(III)anticipated favorable impact on air or highway traffic congestion, capacity, or safety;(ii)for which there is a high degree of confidence that the proposed project is feasible and will result in the anticipated benefits, as indicated by—(I)the project’s precommencement compliance with environmental protection requirements;(II)the readiness of the project to be commenced; and(III)other relevant factors determined by the Secretary; and(iii)for which the level of the anticipated benefits compares favorably to the amount of Federal funding requested under this section; and(C)give greater consideration to projects that—(i)are anticipated to result in benefits to other modes of transportation and to the public at large, including consideration of the project’s—(I)encouragement of intermodal connectivity through provision of direct connections between train and transit stations, airports, bus terminals, subway stations, ferry ports, and other modes of transportation;(II)anticipated improvement of conventional intercity passenger, freight, or commuter rail operations;(III)use of positive train control technologies;(IV)environmental benefits, including projects that involve the purchase of environmentally sensitive, fuel-efficient or electrified, and cost-effective passenger rail equipment;(V)anticipated reduction of greenhouse gas emissions;(VI)anticipated improvement of air quality and public health;(VII)anticipated positive economic and employment impacts, including development in the areas near passenger stations, historic districts, or other opportunity zones;(VIII)encouragement of State and private contributions toward station development, energy and environmental efficiency, and economic benefits; and(IX)provision of enhanced access for persons with disabilities to intercity passenger rail service; and(ii)incorporate equitable financial participation in the project’s financing, including consideration of—(I)donated or discounted interests in real or personal property;(II)donated services;(III)financial contributions by intercity passenger, freight, and commuter rail carriers commensurate with the benefit expected to their operations;(IV)financial commitments from host railroads, non-Federal governmental entities, nongovernmental entities, and others; and(V)Federal loans, including loans under title V of the Railroad Revitalization and Regulatory Reform Act of 1976 (45 U.S.C. 821 et seq.). (3)Grant conditionsThe Secretary shall require each recipient of a grant under this chapter to comply with the grant requirements under section 22905.(4)State rail plansState rail plans completed before the date of enactment of the Passenger Rail Investment and Improvement Act of 2008 that substantially meet the requirements of chapter 227 of this title, as determined by the Secretary pursuant to section 22706, shall be deemed by the Secretary to have met the requirements of paragraph (2)(A)(i) of this subsection.(e)Federal share(1)In generalThe Federal share of the cost of a capital project financed under this section shall not exceed 80 percent of the project’s net capital cost.(2)In-kind matchThe fair market value of in-kind contributions to a capital project financed under this section shall be treated as non-Federal matching funds for purposes of paragraph (1).(3)LoansThe value of any Federal loans paid back with non-Federal funds shall be treated as non-Federal matching funds for purposes of paragraph (1).(f)Issuance of regulationsNot later than 1 year after the date of the enactment of this section, the Secretary shall issue regulations to carry out this section.(g)Authorization of appropriations(1)In generalThere are authorized to be appropriated to the Secretary to carry out this section $5,000,000,000 for each of the fiscal years 2021 through 2025.(2)Availability of fundsAny amounts appropriated for a fiscal year pursuant to paragraph (1) that remain unobligated at the end of such fiscal year shall be made available for eligible projects in the following fiscal year..(b)Clerical amendmentThe chapter analysis for chapter 261 of title 49, United States Code, is amended by adding at the end the following:26107. Intercity passenger rail service investment program..


116 S3953 IS: Fostering Leadership and Inclusion by Growing HBCU Training Act of 2020
U.S. Senate
2020-06-11
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS2d SessionS. 3953IN THE SENATE OF THE UNITED STATESJune 11, 2020Mr. Coons (for himself, Mr. Tillis, Mr. Scott of South Carolina, and Mr. Carper) introduced the following bill; which was read twice and referred to the Committee on Armed ServicesA BILLTo require pilot programs in connection with Senior Reserve Officers' Training Corps units at Historically Black Colleges and Universities and minority institutions, and for other purposes.1.Short titleThis Act may be cited as the Fostering Leadership and Inclusion by Growing HBCU Training Act of 2020 or the FLIGHT Act. 2.FindingsCongress makes the following findings:(1)The Fiscal Year 2018 Population Representation in the Military Services report found that while minorities comprise 38 percent of the national population, they comprise only 23 percent of the active component commissioned officer corps.(2)The Fiscal Year 2018 Population Representation in the Military Services report further found that African Americans only comprised 8 percent of the active component commissioned officer corps, while more than 12 percent of the general population is African American.(3)The Fiscal Year 2018 Population Representation in the Military Services report further found that African American and Hispanic cadets were recipients of a Reserve Officers' Training Corps (ROTC) scholarship at a rate of half of their representation in the general population. (4)A 2018 RAND study titled Understanding Demographic Differences in Undergraduate Pilot Training Attrition found that [candidates for pilot training from Reserve Officers’ Training Corps program] with more hours of flying experience were also less likely to be eliminated from Initial Flight Training and Primary Pilot Training.(5)In 2020, Air Education and Training Command, in partnership with the University of Texas-San Antonio, conducted a study that reinforced, including within the Pilot Candidate Selection Method, the number of flight hours a candidate accumulates before attending undergraduate pilot training. (6)The United States Air Force has acknowledged that flight hours … can be difficult to obtain for potential candidates depending on their socio-economic background.3.Pilot programs in connection with SROTC units and CSPI programs at Historically Black Colleges and Universities and minority institutions(a)Pilot programs requiredThe Secretary of Defense shall carry out two pilot programs as follows:(1)A pilot program, with elements as provided for in subsection (c), at covered institutions in order to assess the feasibility and advisability of mechanisms to reduce barriers to participation in the Senior Reserve Officers' Training Corps at such institutions by creating partnerships between satellite or extension Senior Reserve Officers' Training Corps units at such institutions and military installations.(2)In consultation with the Secretary of Homeland Security, a pilot program, with elements as provided for in subsection (d), in order to assess the feasibility and advisability of the provision of financial assistance to members of the Senior Reserve Officers' Training Corps, and members of the Coast Guard College Student Pre-Commissioning Initiative, at covered institutions for participation in flight training. (b)DurationThe duration of each pilot program under subsection (a) may not exceed five years.(c)Pilot program on partnerships between satellite or extension SROTC units and military installations(1)Participating institutionsThe Secretary of Defense shall carry out the pilot program required by subsection (a)(1) at not fewer than five covered institutions selected by the Secretary for purposes of the pilot program.(2)Requirements for selectionEach covered institution selected by the Secretary for purposes of the pilot program under subsection (a)(1) shall—(A)currently maintain a satellite or extension Senior Reserve Officers' Training Corps unit under chapter 103 of title 10, United States Code, that is located more than 20 miles from the host unit of such unit; or(B)establish and maintain a satellite or extension Senior Reserve Officers' Training Corps unit that meets the requirements in subparagraph (A).(3)Preference in selection of institutionsIn selecting covered institutions under this subsection for participation in the pilot program under subsection (a)(1), the Secretary shall give preference to covered institutions that are located within 20 miles of a military installation of the same Armed Force as the host unit of the Senior Reserve Officers' Training Corps of the covered institution concerned.(4)Partnership activitiesThe activities conducted under the pilot program under subsection (a)(1) between a satellite or extension Senior Reserve Officers' Training Corps unit and the military installation concerned shall include such activities designed to reduce barriers to participation in the Senior Reserve Officers' Training Corps at the covered institution concerned as the Secretary considers appropriate, including measures to mitigate travel time and expenses in connection with receipt of Senior Reserve Officers' Training Corps instruction. (d)Pilot program on financial assistance for SROTC and CSPI members for flight training(1)Eligibility for participation by SROTC and CSPI membersA member of a Senior Reserve Officers' Training Corps unit, or a member of a Coast Guard College Student Pre-Commissioning Initiative program, at a covered institution may participate in the pilot program under subsection (a)(2) if the member meets such academic requirements at the covered institution, and such other requirements, as the Secretary shall establish for purposes of the pilot program.(2)Preference in selection of participantsIn selecting members under this subsection for participation in the pilot program under subsection (a)(2), the Secretary shall give a preference to members who will pursue flight training under the pilot program at a covered institution.(3)Financial assistance for flight training(A)In generalThe Secretary may provide any member of a Senior Reserve Officers' Training Corps unit or a College Student Pre-Commissioning Initiative program who participates in the pilot program under subsection (a)(2) financial assistance to defray, whether in whole or in part, the charges and fees imposed on the member for flight training.(B)Flight trainingFinancial assistance may be used under subparagraph (A) for a course of flight training only if the course meets Federal Aviation Administration standards and is approved by the Federal Aviation Administration and the applicable State approving agency. (C)UseFinancial assistance received by a member under subparagraph (A) may be used only to defray the charges and fees imposed on the member as described in that subparagraph.(D)Cessation of eligibilityFinancial assistance may not be provided to a member under subparagraph (A) as follows:(i)If the member ceases to meet the academic and other requirements established pursuant to paragraph (1).(ii)If the member ceases to be a member of the Senior Reserve Officers' Training Corps or the College Student Pre-Commissioning Initiative, as applicable.(e)Evaluation metricsThe Secretary of Defense shall establish metrics to evaluate the effectiveness of the pilot programs under subsection (a).(f)Reports(1)Initial reportNot later than 180 days after the commencement of the pilot programs under subsection (a), the Secretary of Defense shall submit to the Committees on Armed Services of the Senate and the House of Representatives a report on the pilot programs. The report shall include the following:(A)A description of each pilot program, including in the case of the pilot program under subsection (a)(2) the requirements established pursuant to subsection (d)(1).(B)The evaluation metrics established under subsection (e).(C)Such other matters relating to the pilot programs as the Secretary considers appropriate.(2)Annual reportNot later than 90 days after the end of each fiscal year in which the Secretary carries out the pilot programs, the Secretary shall submit to the Committees on Armed Services of the Senate and the House of Representatives a report on the pilot programs during such fiscal year. Each report shall include, for the fiscal year covered by such report, the following:(A)In the case of the pilot program required by subsection (a)(1), a description of the partnerships between satellite or extension Senior Reserve Officers' Training Corps units and military installations under the pilot program.(B)In the case of the pilot program required by subsection (a)(2), the following:(i)The number of members of Senior Reserve Officers' Training Corps units, and the number of members of Coast Guard College Student Pre-Commissioning Initiative programs, at covered institutions selected for purposes of the pilot program, including the number of such members participating in the pilot program.(ii)The number of recipients of financial assistance provided under the pilot program, including the number who—(I)completed a ground school course of instruction in connection with obtaining a private pilot's certificate; (II)completed flight training, and the type of training, certificate, or both received;(III)were selected for a pilot training slot in the Armed Forces;(IV)initiated pilot training in the Armed Forces; or(V)successfully completed pilot training in the Armed Forces.(iii)The amount of financial assistance provided under the pilot program, broken out by covered institution, course of study, and such other measures as the Secretary considers appropriate.(C)Data collected in accordance with the evaluation metrics established under subsection (e).(3)Final reportNot later than 180 days prior to the completion of the pilot programs, the Secretary shall submit to the Committees on Armed Services of the Senate and the House of Representatives a report on the pilot programs. The report shall include the following:(A)A description of the pilot programs.(B)An assessment of the effectiveness of each pilot program.(C)A description of the cost of each pilot program, and an estimate of the cost of making each pilot program permanent.(D)An estimate of the cost of expanding each pilot program throughout all eligible Senior Reserve Officers' Training Corps units and College Student Pre-Commissioning Initiative programs.(E)Such recommendations for legislative or administrative action as the Secretary considers appropriate in light of the pilot programs, including recommendations for extending or making permanent the authority for each pilot program.(g)DefinitionsIn this section:(1)The term covered institution has the meaning given that term in section 262(g)(2) of the National Defense Authorization Act for Fiscal Year 2020 (Public Law 116–92).(2)The term flight training means a course of instruction toward obtaining any of the following:(A)A private pilot’s certificate.(B)A commercial pilot certificate.(C)A certified flight instructor certificate.(D)A multi-crew pilot’s license.(E)A flight instrument rating.(F)Any other certificate, rating, or pilot privilege the Secretary considers appropriate for purposes of this section.(3)The term military installation means an installation of the Department of Defense for the regular components of the Armed Forces.(h)Authorization of appropriationsThere is authorized to be appropriated such sums as may be necessary to carry out this section.


109 HR 3841 IH: Small Employer Tax Relief Act of 2005
U.S. House of Representatives
2005-09-21
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. 3841
IN THE HOUSE OF REPRESENTATIVES

September 21, 2005
Mr. Manzullo (for himself, Mr. Gohmert, Mr. Bartlett of Maryland, Mrs. Kelly, Mr. Poe, Mr. Akin, Mr. McCotter, and Mr. King of Iowa) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL
To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes.

1.Short title; amendment of 1986 Code; table of contents
(a)Short titleThis Act may be cited as the Small Employer Tax Relief Act of 2005.
(b)Amendment of 1986 CodeExcept as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c)Table of contentsThe table of contents is as follows:

Sec. 1. Short title; amendment of 1986 Code; table of contents
Title I—Tax relief
Sec. 101. SECA tax deduction for health insurance costs
Sec. 102. Repeal of Federal unemployment surtax
Sec. 103. Increase in expense treatment for small businesses
Sec. 104. Increased deduction for business meal expenses
Sec. 105. Alternative minimum tax
Sec. 106. Credit for expenses for long-term training of employees in highly skilled small business trades
Sec. 107. Permanent extension of work opportunity credit and Welfare-to-Work credit
Sec. 108. Increase in contribution limits applicable to simple retirement accounts
Sec. 109. Recovery period for depreciation of replacement roof systems, qualified leasehold improvement properties, and qualified restaurant properties
Title II—Tax simplification
Sec. 201. Depreciation modifications
Sec. 202. Simplification of estimated tax rules
Sec. 203. Qualified joint ventures operated by husband and wife as co-owners
Sec. 204. Increase in Self-Employment exemption amount
Sec. 205. Standard home office deduction
Title III—S corporation reform and simplification
Sec. 301. Treatment of bank director shares
Sec. 302. Extension of time for making s corporation elections
Title IV—Taxpayer protections
Sec. 401. Taxpayer’s right to have an IRS examination take place at another site
Sec. 402. Relief from penalties for deposits of taxes made on a timely basis but not in the prescribed manner
ITax relief
101.SECA tax deduction for health insurance costs
(a)In generalSubsection (l) of section 162 (relating to special rules for health insurance costs of self-employed individuals) is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4).
(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
(c)Social security trust funds held harmlessThere are hereby appropriated (out of any money in the Treasury not otherwise appropriated) for each fiscal year to each fund under the Social Security Act an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of the amendment made by this section.
102.Repeal of Federal unemployment surtax
(a)In generalSection 3301 (relating to rate of Federal unemployment tax) is amended—
(1)by striking 2007 and inserting 2005, and
(2)by striking 2008 and inserting 2006.
(b)Effective dateThe amendment made by this section shall apply to calendar years beginning after December 31, 2005.
103.Increase in expense treatment for small businesses
(a)In generalSection 179(b)(1) (relating to dollar limitation) is amended by striking $25,000 ($100,000 in the case of taxable years beginning after 2002 and before 2008) and inserting $100,000.
(b)Expansion of Phase-Out of limitationSection 179(b)(2) is amended by striking $200,000 ($400,000 in the case of taxable years beginning after 2002 and before 2008) and inserting $400,000.
(c)Inflation adjustmentsSection 179(b)(5)(A) (relating to inflation adjustments) is amended by striking and before 2008.
(d)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2007.
104.Increased deduction for business meal expenses
(a)In generalSection 274(n)(1) (relating to only 50 percent of meal and entertainment expenses allowed as deduction) is amended by striking 50 percent in the text and inserting the allowable percentage.
(b)Allowable percentageSection 274(n) is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph:

(2)Allowable percentageFor purposes of paragraph (1), the allowable percentage is—
(A)in the case of amounts for items described in paragraph (1)(B), 50 percent, and
(B)in the case of expenses for food or beverages, 80 percent..
(c)Conforming amendments
(1)The heading for subsection (n) of section 274 is amended by striking 50 Percent and inserting Limited Percentages.
(2)Subparagraph (A) of section 274(n)(4), as redesignated by this section, is amended by striking paragraph (1) and inserting paragraph (2)(A).
(d)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2005.
105.Alternative minimum tax
(a)Repeal of alternative minimum tax on individuals
(1)In generalSection 55(a) (relating to alternative minimum tax) is amended by adding at the end the following new flush sentence:
 For purposes of this title, the tentative minimum tax on any taxpayer other than a corporation for any taxable year beginning after December 31, 2009, shall be zero..
(2)Reduction of tax on individuals prior to repealSection 55 is amended by adding at the end the following new subsection:

(f)Phaseout of tax on individuals
(1)In generalThe tax imposed by this section on a taxpayer other than a corporation for any taxable year beginning after December 31, 2005, and before January 1, 2010, shall be the applicable percentage of the tax which would be imposed but for this subsection.
(2)Applicable percentageFor purposes of paragraph (1), the applicable percentage shall be determined in accordance with the following table:

For taxable years beginningThe applicable
  in calendar year—percentage is—

200680
200760
200840
200920. .
(3)Effective dateThe amendments made by this subsection shall apply to taxable years beginning after December 31, 2005.
(b)Nonrefundable personal credits fully allowed against alternative minimum tax
(1)In generalSection 26(a) (relating to limitation based on amount of tax) is amended to read as follows:

(a)Limitation based on amount of taxThe aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the sum of—
(1)the taxpayer’s regular tax liability for the taxable year reduced by the foreign tax credit allowable under section 27(a), and
(2)the tax imposed by section 55(a) for the taxable year..
(2)Conforming amendments
(A)Section 23(b) is amended by striking paragraph (4).
(B)Section 24(b) is amended by striking paragraph (3).
(C)Section 25B is amended by striking subsection (g).
(3)Effective dateThe amendments made by this subsection shall apply to taxable years beginning after December 31, 2005.
(c)Expansion of the exemption from the alternative minimum tax for small corporations
(1)In generalSection 55(e)(1)(A) (relating to exemption for small corporations) is amended to read as follows:

(A)$10,000,000 gross receipts testThe tentative minimum tax of a corporation shall be zero for any taxable year if the corporation’s average annual gross receipts for all 3-taxable-year periods ending before such taxable year does not exceed $10,000,000. For purposes of the preceding sentence, only taxable years beginning after December 31, 200s, shall be taken into account..
(2)Gross receipts test for first 3-year periodSection 55(e)(1)(B) is amended to read as follows:

(B)$7,500,000 gross receipts test for first 3-year periodSubparagraph (A) shall be applied by substituting $7,500,000 for $10,000,000 for the first 3-taxable-year period (or portion thereof) of the corporation which is taken into account under subparagraph (A)..
(3)Effective dateThe amendments made by this subsection shall apply to taxable years beginning after December 31, 2005.
106.Credit for expenses for long-term training of employees in highly skilled small business trades
(a)In generalSubpart D of part IV of subchapter A of chapter 1 (relating to business related credits) is amended by adding at the end the following new section:

45N.Expenses for long-term training of employees in highly skilled small business trades
(a)General ruleFor purposes of section 38, in the case of a small business employer, the highly skilled trades training credit determined under this section for the taxable year is $15,000 for each employee having a qualified training year ending with or within such taxable year (whether or not such employee is an employee of the taxpayer as of the close of such taxable year).
(b)DefinitionsFor purposes of this section—
(1)Small business employer
(A)In generalThe term small business employer means, with respect to any taxable year, any employer who employed an average of 250 or fewer employees on business days during such taxable year.
(B)Controlled groupsFor purposes of subparagraph (A), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
(2)Qualified training year
(A)In generalThe term qualified training year means each year during the training period in which the employee received at least 1,500 hours of training (including on-the-job training and training at multi-employer training facilities) from the taxpayer (or any predecessor) under a qualified training program as an apprentice in any highly skilled trade.
(B)Highly skilled tradesFor purposes of subparagraph (A), the term highly skilled trades means—
(i)precision machinists,
(ii)die makers,
(iii)mold makers,
(iv)tool and die designers,
(v)heating, ventilating, air conditioning, refrigeration, and roofing contractors,
(vi)the trade of masonry,
(vii)plumbers,
(viii)pipefitters,
(ix)patternmakers,
(x)foundry technicians,
(xi)electricians,
(xii)recreational marine production and design workers,
(xiii)2-way radio technicians, and
(xiv)other highly skilled trades specified in regulations prescribed by the Secretary.Such term shall not include any trade if the customary apprenticeship period for such trade is less than 2 years.
(C)Qualified training program
(i)In generalThe term qualified training program means a written plan of study and training for individuals in, or entering into, highly skilled trades.
(ii)Description of programsA plan under clause (i) must be a program described in one of the following subclauses:
(I)An apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act (29 U.S.C. 50).
(II)A program licensed, registered, or certified by the workforce investment board or apprenticeship agency or council of a State or administered in compliance with apprenticeship laws of a State.
(III)A program conducted by a vocational or technical education school, community college, or industrial or trade training organization.
(IV)A program which conforms to apprentice training programs developed or administered by an employer trade group or committee.
(V)An industry sponsored or administered program which is clearly identified and commonly recognized within an industry and which meets the requirements of clause (iii).
(iii)RequirementsA program meets the requirements of this clause if such program—
(I)is accessible to individuals without discrimination on the basis of race, sex, color, religion, or national origin,
(II)provides an overview of the trade, including the history and modern developments in such trade,
(III)provides related instruction of the fundamental, intermediate, and advanced skills, techniques, and materials of the trade,
(IV)provides training in math, measurement, and blueprint reading skills, if such skills are required in the trade,
(V)provides training on trade specific tools and equipment,
(VI)provides on-the-job training which allows performance of work under close supervision of an instructor or skilled worker, and
(VII)provides periodic review and evaluation of participants to demonstrate proficiency in skills, including the use of tests and assessment of individual and group projects.
(3)Training periodThe term training period means, with respect to an employee, the period—
(A)beginning on the date that the employee begins employment with the taxpayer as an apprentice in the highly skilled trade, and
(B)ending on the earlier of—
(i)the date that such apprenticeship with the employer ends, or
(ii)the date which is 4 years after the date referred to in subparagraph (A).
(c)Coordination with other creditsThe amount of credit otherwise allowable under sections 51(a) and 1396(a) with respect to any employee shall be reduced by the credit allowed by this section with respect to such employee..
(b)Credit made part of general business creditSubsection (b) of section 38 is amended by striking plus at the end of paragraph (25), by striking the period at the end of paragraph (26) and inserting , plus, and by adding at the end the following new paragraph:

(27)in the case of a small business employer (as defined in section 45N(b)), the highly skilled trades training credit determined under section 45N(a)..
(c)Denial of double benefitSection 280C is amended by adding at the end the following new subsection:

(e)Credit for training expenses for employees in highly skilled small business tradesNo deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable year under section 45N(a)..
(d)Clerical amendmentThe table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item:

Sec. 45N. Expenses for long-term training of employees in highly skilled small business trades.
(e)Effective dateThe amendments made by this section shall apply to expenses paid or incurred in the taxable years ending after the date of the enactment of this Act.
107.Permanent extension of work opportunity credit and Welfare-to-Work credit
(a)Work opportunity credit
(1)In generalSection 51(c) is amended by striking paragraph (4).
(2)Conforming amendmentSection 51A(a)(5)(A) is amended by striking , without regard to paragraph (4) thereof.
(b)Welfare-to-Work creditSection 51A is amended by striking subsection (f).
(c)Effective dateThe amendments made by this section shall apply to individuals who begin work the employer after December 31, 2005.
108.Increase in contribution limits applicable to simple retirement accounts
(a)In generalSubparagraph (E) of section 408(p)(2) is amended to read as follows:

(E)Applicable dollar amountFor purposes of subparagraph (A)(ii), the applicable dollar amount for any year beginning in any calendar year is the applicable dollar amount determined under section 402(g)(1)(B) for taxable years beginning in such calendar year..
(b)Effective dateThe amendment made by this section shall apply to years beginning after December 31, 2005.
109.Recovery period for depreciation of replacement roof systems, qualified leasehold improvement properties, and qualified restaurant properties
(a)Replacement roof systemsSubparagraph (E) of section 168(e)(3) (relating to classification of certain property) is amended by striking and at the end of clause (v), by striking the period at the end of clause (vi), and inserting , and, and by adding at the end the following new clause:

(vii)any roof system which is installed on a building after such building is placed in service by the taxpayer..
(b)Requirement to use straight line method
(1)In generalParagraph (3) of section 168(b) (relating to property to which straight line method applies) is amended by adding after subparagraph (H) the following new subparagraph:

(I)Property described in subsection (e)(3)(E)(vii)..
(2)Conforming amendmentSubparagraph (A) of section 168(b)(2) of such Code is amended by inserting (other than property described in subsection (e)(3)(E)(vii)) before the comma at the end.
(c)Qualified leasehold improvement properties and qualified restaurant propertiesSubparagraph (E) of section 168(e)(3) (relating to classification of certain property) is amended—
(1)in clause (iv) by striking placed in service before January 1, 2006, and
(2)in clause (v) by striking placed in service before January 1, 2006.
(d)Effective dateThe amendments made by this section shall apply to property placed in service after December 31, 2005.
IITax simplification
201.Depreciation modifications
(a)Computer software eligible for expensing
(1)In generalThe heading and first sentence of section 179(d)(1) (relating to section 179 property) are amended to read as follows:

(1)Section 179 propertyFor purposes of this section, the term section 179 property means property—
(A)which is—
(i)tangible property to which section 168 applies, or
(ii)computer software (as defined in section 197(e)(3)(B)) to which section 167 applies,
(B)which is section 1245 property (as defined in section 1245(a)(3)), and
(C)which is acquired by purchase for use in the active conduct of a trade or business..
(2)No computer software included as section 197 intangible
(A)In generalSection 197(e)(3)(A) is amended to read as follows:

(A)In generalAny computer software..
(B)Conforming amendmentSection 167(f)(1)(B) is amended by striking ; except that such term shall not include any such software which is an amortizable section 197 intangible.
(b)2-Year applicable recovery period for depreciation of computers and peripheral equipment
(1)In generalSection 168(c) (relating to applicable recovery period) is amended by adding at the end the following flush sentence:
In the case of 5-year property which is a computer or peripheral equipment, the applicable recovery period shall be 2 years..
(2)Conforming amendments
(A)Section 168(g)(3)(C) (relating to alternative depreciation system for certain property) is amended to read as follows:

(C)Qualified technological equipment
(i)In generalExcept as provided in clause (ii), in the case of any qualified technological equipment, the recovery period used for purposes of paragraph (2) shall be 5 years.
(ii)Computers or peripheral equipmentIn the case of any computer or peripheral equipment, the recovery period used for purposes of paragraph (2) shall be 2 years..
(B)Section 168(j)(2) (relating to depreciation of property on Indian reservations) is amended by adding at the end the following flush sentence:
In the case of 5-year property which is a computer or peripheral equipment, the applicable recovery period shall be 1 year..
(C)Section 467(e)(3)(A) (relating to certain payments for the use of property or services) is amended by adding at the end the following flush sentence:
In the case of 5-year property which is a computer or peripheral equipment, the applicable recovery period shall be 2 years..
(c)2-Year depreciation period for computer softwareSection 167(f)(1)(A) is amended by striking 36 months and inserting 24 months.
(d)Adjustments on depreciation limits for luxury automobiles
(1)In generalSection 280F(a)(1)(A) (relating to limitation on amount of depreciation for luxury automobiles) is amended—
(A)by striking $2,560 in clause (i) and inserting $6,000;
(B)by striking $4,100 in clause (ii) and inserting $9,600;
(C)by striking $2,450 in clause (iii) and inserting $5,760; and
(D)by striking $1,475 in clause (iv) and inserting $3,460.
(2)Conforming amendments
(A)Section 280F(a)(1)(B)(ii) (relating to disallowed deductions allowed for years after recovery period) is amended by striking $1,475 each place that it appears and inserting $3,460.
(B)Section 280F(d)(7) is amended—
(i)in subparagraph (A) by striking 1988 and inserting 2006, and
(ii)in subparagraph (B)(i)(II) by striking 1987 and inserting 2005.
(e)Effective dateThe amendments made by this section shall apply to property placed in service after December 31, 2005.
202.Simplification of estimated tax rules
(a)In generalSection 6654(d)(1) (relating to failure by an individual to pay estimated income tax) is amended by striking subparagraph (C).
(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
203.Qualified joint ventures operated by husband and wife as co-owners
(a)In generalSection 761 of the Internal Revenue Code of 1986 (defining terms for purposes of partnerships) is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:

(f)Qualified joint venture
(1)In generalIn the case of a qualified joint venture conducted by a husband and wife who file a joint return for the taxable year, for purposes of this title—
(A)such joint venture shall not be treated as a partnership,
(B)all items of income, gain, loss, deduction, and credit shall be divided between the spouses in accordance with their respective interests in the venture, and
(C)each spouse shall take into account such spouse’s respective share of such items as if they were attributable to a trade or business conducted by such spouse as a sole proprietor.
(2)Qualified joint ventureFor purposes of paragraph (1), the term qualified joint venture means any joint venture involving the conduct of a trade or business if—
(A)the only members of such joint venture are a husband and wife,
(B)both spouses materially participate (within the meaning of section 469(h) without regard to paragraph (5) thereof) in such trade or business, and
(C)both spouses elect the application of this subsection..
(b)Net earnings from self-employment
(1)Subsection (a) of section 1402 of such Code (defining net earnings from self-employment) is amended by striking and at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting ; and, and by inserting after paragraph (16) the following new paragraph:

(17)notwithstanding the preceding provisions of this subsection, each spouse’s share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) in determining net earnings from self-employment of such spouse..
(2)Subsection (a) of section 211 of the Social Security Act (defining net earnings from self-employment) is amended by striking and at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting ; and, and by inserting after paragraph (16) the following new paragraph:

(17)Notwithstanding the preceding provisions of this subsection, each spouse’s share of income or loss from a qualified joint venture shall be taken into account as provided in section 761(f) of the Internal Revenue Code of 1986 in determining net earnings from self-employment of such spouse..
(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
204.Increase in Self-Employment exemption amount
(a)In generalParagraph (2) of section 1402(b) (defining self-employment income) is amended by striking $400 and inserting $1,000.
(b)Adjustment for inflationSection 1402 (definitions relating to self-employment income) is amended by adding at the end the following new subsection:

(l)Adjustment for inflation
(1)In generalIn the case of any taxable year beginning in a calendar year after 2006, the $1,000 amount contained in subsection (b)(2) shall be increased by an amount equal to—
(A)$1,000, multiplied by
(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2005 for calendar year 1992 in subparagraph (B) thereof.
(2)RoundingIf any increase determined under paragraph (1) is not a multiple of $10, such increase shall be rounded to the next lowest multiple of $10..
(c)Return requirementsSection 6017 (relating to self-employment tax returns) is amended by striking of $400 or more and inserting of an amount which equals or exceeds the amount in effect under section 1402(b)(2).
(d)Conforming amendments
(1)Paragraphs (3) and (4) of section 1402(e) are each amended by striking of $400 or more and inserting which equals or exceeds the amount in effect for the taxable year under subsection (b)(2).
(2)Subsection (h) of section 1402 is amended by striking $400 and inserting the amount in effect for the taxable year under subsection (b)(2).
(3)Subparagraph (B) of section 1402(j)(2) is amended to read as follows:

(B)FloorIn applying paragraph (2) of subsection (b) to church employee income, $200 shall be substituted for the amount in effect for the taxable year under such paragraph (2) (as adjusted by subsection (l))..
(e)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2005.
205.Standard home office deduction
(a)In generalSection 280A(c) is amended by adding at the end the following new paragraph:

(7)Standard home office deduction
(A)In generalThe deductions allowable by this chapter by reason of being attributed to a use referred to in paragraph (5) (before the application of paragraph (5)) shall not be less than the lesser of—
(i)$2,500, or
(ii)the gross income of the trade or business in which such use occurs.
(B)Inflation adjustmentIn the case of any taxable year beginning in a calendar year after 2006, the $2,500 amount contained in subparagraph (A)(i) shall be increased by an amount equal to—
(i)such dollar amount, multiplied by
(ii)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2054 for calendar year 1992 in subparagraph (B) thereof.Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50..
(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2005.
IIIS corporation reform and simplification
301.Treatment of bank director shares
(a)In generalSection 1361 (defining S corporation) is amended by adding at the end the following new subsection:

(f)Restricted bank director stock
(1)In generalRestricted bank director stock shall not be taken into account as outstanding stock of the S corporation in applying this subchapter (other than section 1368(f)).
(2)Restricted bank director stockFor purposes of this subsection, the term restricted bank director stock means stock in a bank (as defined in section 581), a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956 (12 U.S.C. 1841(a))), or a financial holding company (within the meaning of section 2(p) of such Act), registered with the Federal Reserve System, if such stock—
(A)is required to be held by an individual under applicable Federal or State law in order to permit such individual to serve as a director, and
(B)is subject to an agreement with such bank or company (or a corporation which controls (within the meaning of section 368(c)) such bank or company) pursuant to which the holder is required to sell back such stock (at the same price as the individual acquired such stock) upon ceasing to hold the office of director.
(3)Cross referenceFor treatment of certain distributions with respect to restricted bank director stock, see section 1368(f). .
(b)DistributionsSection 1368 (relating to distributions) is amended by adding at the end the following new subsection:

(f)Restricted bank director stockIf a director receives a distribution (not in part or full payment in exchange for stock) from an S corporation with respect to any restricted bank director stock (as defined in section 1361(f)), the amount of such distribution—
(1)shall be includible in gross income of the director, and
(2)shall be deductible by the corporation for the taxable year of such corporation in which or with which ends the taxable year in which such amount in included in the gross income of the director..
(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2005.
302.Extension of time for making s corporation elections
(a)In generalSubsection (b) of section 1362 (relating to when subchapter S election made) 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 at any time during the period—
(A)beginning on the first day of the preceding taxable year, and
(B)ending on the due date (with extensions) for filing the return for the taxable year.
(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 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)Election made after due date treated as made for following taxable yearIf—
(A)a small business corporation makes an election under subsection (a) for any taxable year, and
(B)such election is made after the due date (with extensions) for filling the return for such year,then such election shall be treated as made for the following taxable year.
(4)Authority to treat late elections, etc., as timelyIf—
(A)an election under subsection (a) is made for any taxable year (determined without regard to paragraph (3)) 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 (and paragraph (3) shall not apply)..
(b)RevocationsSubparagraph (C) of section 1362(d)(1) of such Code is amended to read as follows:

(C)When effectiveExcept as provided in subparagraph (D)—
(i)a revocation made on or before the due date (with extensions) for filing the return for a taxable year shall be effective on the 1st day of such taxable year unless the revocation specifies that it is to take effect on the 1st day of the taxable year in which made, and
(ii) a revocation made during a taxable year but after the due date (with extensions) for filing the return for the preceding taxable year shall be effective on the 1st day of the taxable year..
(c)Effective dateThe amendment made by this section shall apply to elections for taxable years beginning after December 31, 2005.
IVTaxpayer protections
401.Taxpayer’s right to have an IRS examination take place at another site
(a)In generalSection 7605(a) (relating to time and place of examination) is amended to read as follows:

(a)Time and place
(1)In generalThe time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding authority of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Secretary shall not be less than 10 days from the date of the summons.
(2)LimitationUpon request of a taxpayer, the Secretary shall conduct any examination described in paragraph (1) at a location other than the taxpayer’s residence or place of business, if such location is reasonably accessible to the Secretary and the taxpayer’s original books and records pertinent to the examination are available at such location..
(b)Effective dateThe amendment made by this section shall apply to examinations occurring after the date of the enactment of this Act.
402.Relief from penalties for deposits of taxes made on a timely basis but not in the prescribed manner
(a)In generalSection 6656 of the Internal Revenue Code of 1986 (relating to failure to make deposits of taxes) is amended by redesignating subsection  (e) as subsection (f) and by inserting after subsection (d) the following new subsection:

(e)Relief from penalties for deposits of taxes made on a timely basis but not in the prescribed mannerThe Secretary may abate all or any portion of the penalty imposed by subsection (a) on the failure to make a deposit in the manner prescribed by the Secretary if—
(1)the deposit was made not later than the date prescribed therefor, and
(2) such failure was due to reasonable cause and not willful neglect.The applicable percentage under subsection (b) shall not exceed 2 percent in the case of any failure with respect to which the requirements of paragraphs (1) and (2) are met..
(b)Conforming amendmentSubparagraph (A) of section 6656(b)(1) of such Code is amended by striking subparagraph (B) and inserting subparagraph (B) and subsection (e).
(c)Effective DateThe amendments made by this section shall apply to deposits required to be made after the date of the enactment of this Act.


116 HR 341 IH: Ensuring Telehealth Expansion Act of 2021
U.S. House of Representatives
2021-01-15
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. 341IN THE HOUSE OF REPRESENTATIVESJanuary 15, 2021Mr. Williams of Texas introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, 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 make permanent certain telehealth flexibilities established in response to COVID–19.1.Short titleThis Act may be cited as the Ensuring Telehealth Expansion Act of 2021.2.Making permanent certain telehealth flexibilities established in response to COVID–19(a)Exemption for telehealth services(1)In generalSubparagraph (E) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended by striking In the case of plan years beginning on or before December 31, 2021, a plan and inserting A plan. (2)Certain coverage disregardedClause (ii) of section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking (in the case of plan years beginning on or before December 31, 2021).(b)Increasing Medicare telehealth flexibilitiesSection 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)) is amended by adding at the end the following new paragraph:(9)Waiver authorityThe Secretary may waive any requirement of this subsection if determined appropriate by the Secretary..(c)Enhancing Medicare telehealth services for federally qualified health centers and rural health clinics; Eliminating special payment rule for such services(1)In generalParagraph (8) of section 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)) is amended to read as follows:(8)Enhancing telehealth services for federally qualified health centers and rural health clinics(A)In generalWith respect to services furnished on or after the first day of the emergency period described in section 1135(g)(1)(B), the Secretary shall pay for telehealth services that are furnished via a telecommunications system by a Federally qualified health center or a rural health clinic to an eligible telehealth individual enrolled under this part notwithstanding that the Federally qualified health center or rural clinic providing the telehealth service is not at the same location as the beneficiary.(B)Payment(i)In generalA telehealth service furnished by a rural health clinic or a Federally qualified health center serving as a distant site to an individual shall be deemed to be so furnished to such individual as an outpatient of such clinic or center (as applicable) for purposes of section 1861(aa) and payable as a rural health clinic service or Federally qualified health center service (as applicable) under section 1833(a)(3) or under the prospective payment system established under section 1834(o) (as applicable).(ii)Treatment of costs for FQHC PPS calculations and RHC AIR calculationsCosts associated with the delivery of telehealth services by a Federally qualified health center or rural health clinic serving as a distant site pursuant to this paragraph shall be considered allowable costs for purposes of the prospective payment system established under section 1834(o) and any payment methodologies developed under section 1833(a)(3), as applicable.(C)DefinitionsFor purposes of this subsection—(i)the term distant site includes a Federally qualified health center or rural health clinic that furnishes a telehealth service to an eligible telehealth individual; and(ii)the term telehealth services includes a rural health clinic service or Federally qualified health center service that is furnished using telehealth to the extent that payment codes corresponding to services identified by the Secretary under clause (i) or (ii) of paragraph (4)(F) are listed on the corresponding claim for such rural health clinic service or Federally qualified health center service..(2)Conforming amendmentSection 1834(m)(2)(A) of the Social Security Act (42 U.S.C. 1395m(m)(2)(A)) is amended by striking Subject to paragraph (8), the and inserting The. (3)Effective dateThe amendments made by this subsection shall take effect as if included in the enactment of the CARES Act (Public Law 116–136).(d)Waiver of requirements for face-to-Face visits between home dialysis patients and physiciansSection 1881(b)(3)(B)(iii) of the Social Security Act (42 U.S.C. 1395rr(b)(3)(B)(iii)) is amended by striking during the emergency period described in section 1135(g)(1)(B) and inserting during any period beginning on or after the first day of the emergency period described in section 1135(g)(1)(B). (e)Use of telehealth To conduct face-to-Face encounter prior to recertification of eligibility for hospice careSection 1814(a)(7)(D)(i)(II) of the Social Security Act (42 U.S.C. 1395f(a)(7(D)(i)(II)) is amended by striking during the emergency period described in section 1135(g)(1)(B) and inserting during any period beginning on or after the first day of the emergency period described in section 1135(g)(1)(B).(f)Encouraging use of telecommunications systems for home health servicesSection 3707 of the CARES Act (Public Law 116–136) is amended by striking during the emergency period described in section 1135(g)(1)(B) of such Act (42 U.S.C. 1320b–5(g)(1)(B)) and inserting on or after the first day of the emergency period described in section 1135(g)(1)(B) of such Act (42 U.S.C. 1320b–5(g)(1)(B)).3.Nonapplication of originating site requirements with respect to telehealth services under Medicare programSection 1834(m)(4)(C) of the Social Security Act (42 U.S.C. 1395m(m)(4)(C)) is amended—(1)in clause (i), by inserting before paragraphs (5), (6), and (7) the following: clause (iii) and; and(2)by adding at the end the following new clause:(iii)Nonapplication of originating site requirementsBeginning on the first day of the emergency period described in section 1135(g)(1)(B), the term originating site means any site at which the eligible telehealth individual is located at the time the service is furnished via a telecommunications system..4.Report by Comptroller GeneralNot later than 5 years after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report on the successes and limitations of implementing the statutory provisions amended by sections 2 and 3, including—(1)details of any savings or costs to the Federal Government that are attributable to the implementation of such provisions; and(2)an analysis of how the implementation of such provisions have impacted rural hospitals.


116 S1217 IS: To amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.
U.S. Senate
2019-04-11
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS1st SessionS. 1217IN THE SENATE OF THE UNITED STATESApril 11, 2019Mr. Inhofe introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage
			 depletion for oil and natural gas produced from marginal properties.

		1.Elimination of taxable income
			 limit on percentage depletion for oil and natural gas produced from
			 marginal
			 properties
			(a)In
 generalSection 613A(c)(6) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

					(H)Nonapplication
 of taxable income limit with respect to marginal productionThe second sentence of subsection (a) of section 613 shall not apply to so much of the allowance for depletion as is determined under subparagraph (A)..
			(b)Effective
 dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2018.


		I
		111th CONGRESS
		1st Session
		H. R. 3038
		IN THE HOUSE OF REPRESENTATIVES

			June 25, 2009
			Mr. McDermott
			 introduced the following bill; which was referred to the
			 Committee on Education and
			 Labor, and in addition to the Committee on the
			 Judiciary, 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 Civil Rights Act of 1991 with respect to the
		  application of such Act.

		1.Short titleThis Act may be cited as the
			 Justice for Wards Cove Workers
			 Act.
		2.AmendmentsSection 402 of the Civil Rights Act of 1991
			 (42 U.S.C. 1981 note) is amended—
			(1)in subsection (a)
			 by striking (a) In
			 General.—; and
			(2)by striking
			 subsection (b).
			3.Application and
			 construction
			(a)ApplicationFor
			 purposes of determining the application of the amendments made by the Civil
			 Rights Act of 1991, such amendments shall apply to a case that was subject to
			 section 402(b) of the Civil Rights Act of 1991 (as in effect on the day before
			 the date of enactment of this Act) in the same manner and to the same extent as
			 such amendments apply to any case brought under title VII of the
			 Civil Rights Act of 1964 (42 U.S.C.
			 2000e et seq.) that was not subject to section 402(b) of the Civil Rights Act
			 of 1991.
			(b)ConstructionNothing
			 in this Act shall be construed to alter, or shall be considered to be evidence
			 of, congressional intent regarding the application of such amendments to any
			 case that was not subject to section 402(b) of the Civil Rights Act of
			 1991.


		I
		111th CONGRESS
		1st Session
		H. R. 1684
		IN THE HOUSE OF REPRESENTATIVES

			March 24, 2009
			Mr. Hastings of
			 Washington (for himself, Mr. Bishop of
			 Utah, Mr. Chaffetz,
			 Mr. Broun of Georgia,
			 Mr. Shuster,
			 Mr. McClintock,
			 Mr. Fleming,
			 Mr. Young of Alaska,
			 Mr. Brown of South Carolina,
			 Mr. Smith of Nebraska,
			 Mr. Duncan,
			 Mr. Coffman of Colorado,
			 Mrs. Lummis,
			 Mr. Lamborn,
			 Mr. Gohmert,
			 Mr. Manzullo, and
			 Mr. Putnam) introduced the following
			 bill; which was referred to the Committee
			 on Natural Resources

		A BILL
		To preserve the rights granted under second amendment to
		  the Constitution in national parks and national wildlife refuge
		  areas.

		1.Short titleThis Act may be cited as the
			 Preservation of the Second Amendment in National Parks and National
			 Wildlife Refuges Act.
		2.Firearms in
			 National Parks and National Wildlife RefugesExcept as provided in section 930 of title
			 18, United States Code, a person may possess, carry, and transport concealed,
			 loaded, and operable firearms within a national park area or national wildlife
			 refuge area in accordance with the laws of the State in which the national park
			 area or national wildlife refuge area, or that portion thereof, is located.


I
112th CONGRESS
2d Session
H. R. 4811
IN THE HOUSE OF REPRESENTATIVES

April 25, 2012
Mr. Scott of Virginia introduced the following bill; which was referred to the Committee on Ways and Means

A BILL
To extend the temporary suspension of duty on self-contained, carafe-less automatic drip coffeemaker.

1.Self-contained, carafe-less automatic drip coffeemaker
(a)In generalHeading 9902.23.46 of the Harmonized Tariff Schedule of the United States (relating to self-contained, carafe-less automatic drip coffeemaker) is amended by striking the date in the effective period column and inserting 12/31/2015.
(b)Effective dateThe amendment made by subsection (a) applies with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of enactment of this Act.