117 S2616 IS: Livable Communities Act of 2021
U.S. Senate
2021-08-05
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II
117th CONGRESS1st Session
S. 2616
IN THE SENATE OF THE UNITED STATES

August 5, 2021
Mr. Menendez (for himself, Ms. Cortez Masto, Mr. Van Hollen, Mr. Wyden, Mr. Reed, Mrs. Gillibrand, Mr. Padilla, and Mr. Blumenthal) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs

A BILL
To create livable communities through coordinated public investment and streamlined requirements, and for other purposes.

1.Short titleThis Act may be cited as the Livable Communities Act of 2021. 2.FindingsCongress finds that—
(1)key Federal programs can boost economic growth at the local and regional level through better coordination of housing, transportation, and related infrastructure investments; (2)Federal regulations and policies should support community efforts to implement and sustain progress toward the achievement of locally-defined development goals, in terms of—
(A)geographic location and proximity to existing resources; (B)developing transportation choices that serve the needs of all users and fit within the context of the community;
(C)maintaining structural and indoor environmental quality and minimizing health hazards; and (D)ensuring that minority and low-income communities have greater access to existing and future transportation services and healthy and affordable housing resources;
(3)greater coordination of public investment will provide direct support for immediate job creation and lay the groundwork for long-term resilience and prosperity by leveraging significant private sector and philanthropic investment to make the most of Federal funding; and (4)improved coordination of Federal housing, transportation, water infrastructure, and climate and resiliency investments will strengthen local communities’ ability to plan for and respond to the effects of climate change.
3.PurposesThe purposes of this Act are— (1)to strengthen rural, suburban, and urban economies by enabling communities to establish goals for the future and to chart a course for achieving such goals;
(2)to promote local leadership by encouraging communities to develop innovative solutions that reflect the unique economic assets and needs of the communities; (3)to maximize returns on Federal funding of housing, transportation, and environmental infrastructure and resiliency projects through the coordination of Federal grant programs and improving the efficiency and effectiveness of programs and policies of the Department of Housing and Urban Development, the Department of Transportation, the Environmental Protection Agency, and other Federal agencies, as appropriate;
(4)to ensure that Federal funding supports locally defined long range development goals; (5)to make investments in housing, transportation, environmental, and resiliency projects in and for the benefit of historically disadvantaged or underserved minority and low-income communities;
(6)to support a Federal initiative to support healthy housing and reduce the prevalence and severity of housing-related health hazards; and (7)to support the efforts of local communities to address the impact of climate change, including increased resilience to extreme weather events.
4.DefinitionsIn this Act, the following definitions shall apply: (1)Affordable housingThe term affordable housing means housing, the cost of which does not exceed 30 percent of the income of low-, very low-, and extremely low-income families.
(2)Comprehensive regional planThe term comprehensive regional plan means a plan that— (A)uses a cooperative, locally controlled, and inclusive public engagement process to identify needs and goals across a region and to integrate related planning processes;
(B)prioritizes projects for implementation, including healthy housing projects; and (C)is tied to capital improvement programs and annual budgets.
(3)DepartmentThe term Department means the Department of Housing and Urban Development. (4)DirectorThe term Director means the Director of the Office of Sustainable Housing and Communities established under section 5.
(5)Extremely low-income familyThe term extremely low-income family has the meaning given that term in section 3(b) of the United States Housing Act of 1937 (42 U.S.C. 1437a(b)).  (6)Healthy housingThe term healthy housing means housing, including senior housing and residential care facilities, that is designed, constructed, rehabilitated, and maintained in a manner that supports the health of the occupants of the housing.
(7)High-poverty communityThe term high-poverty community means a census tract with a poverty rate of not less than 25 percent, according to the most recent 5-year estimate of the American Community Survey of the Bureau of the Census.  (8)Housing-related health hazardThe term housing-related health hazard means any biological, physical, or chemical source of exposure or condition in, or immediately adjacent to, housing that could adversely affect human health.
(9)Indian tribeThe term Indian tribe has the meaning given the term in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)).  (10)Livable communityThe term livable community means a metropolitan, urban, suburban, or rural community that—
(A)provides transportation choices that are safe, reliable, affordable, accessible, and accommodative for individuals with disabilities; (B)provides long-term affordable housing that provides accessible, energy-efficient, and location-efficient choices for people of all ages, incomes, races, and ethnicities;
(C)supports, revitalizes, and encourages the growth of existing communities and maximizes the cost-effectiveness of existing infrastructure; (D)promotes economic development and economic competitiveness;
(E)preserves the environment and natural resources and increases community resilience to natural or anthropogenic environmental disasters; (F)protects agricultural land, rural land, and green spaces; and
(G)supports public health and improves the quality of life for residents of, and workers in, the community. (11)Location-efficientThe term location-efficient characterizes mixed-use development or neighborhoods that integrate housing, transportation choices, commercial development, and facilities and amenities—
(A)to lower living expenses for working families; (B)to enhance economic and physical mobility;
(C)to encourage private investment in transit-oriented development; and (D)to encourage private sector infill development and maximize the use of existing infrastructure.
(12)Long-term affordable housingThe term long-term affordable housing means housing that is affordable housing for a period of not less than 30 years. (13)Low-income familyThe term low-income family has the meaning given the term in section 3(b) of the United States Housing Act of 1937 (42 U.S.C. 1437a(b)).
(14)Metropolitan planning organizationThe term metropolitan planning organization means a metropolitan planning organization described in section 134(b) of title 23, United States Code or section 5303(b) of title 49, United States Code. (15)OfficeThe term Office means the Office of Sustainable Housing and Communities established under section 5.
(16)Regional councilThe term regional council means a multiservice regional organization with State and locally defined boundaries that is— (A)accountable to units of general local government;
(B)delivers a variety of Federal, State, and local programs; and (C)performs planning functions and provides professional and technical assistance.
(17)Rural planning organizationThe term rural planning organization means a voluntary regional organization of local elected officials and representatives of local transportation systems— (A)that—
(i)works in cooperation with the department of transportation (or equivalent entity) of a State to plan transportation networks and advise officials of the State on transportation planning; and (ii)is located in a rural area—
(I)with a population of not less than 5,000; and (II)that is not located in an area represented by a metropolitan planning organization; or
(B)that is a regional transportation planning organization, as defined in section 5303 of title 49, United States Code. (18)SecretaryThe term Secretary means the Secretary of Housing and Urban Development.
(19)StateThe term State has the meaning given the term in section 5302 of title 49, United States Code. (20)Sustainable developmentThe term sustainable development means development that—
(A)fulfills a current and future social need of a community; (B)promotes economic competitiveness or growth and creates new economic opportunity; and
(C)uses natural resources responsibly, minimizes ecological and environmental impacts, and improves community resilience to natural disasters while preserving the ability of future generations to meet their own needs.  (21)Transit-oriented developmentThe term transit-oriented development means high-density, walkable, accessible to individuals with disabilities, and location-efficient mixed-use development, including commercial development, and affordable and market-rate housing, that is within walking distance of and accessible to 1 or more public transportation facilities with frequent service.
(22)Unit of general local governmentThe term unit of general local government means— (A)a city, county, town, township, parish, village, or other general purpose political subdivision of a State; or
(B)a combination of general purpose political subdivisions, as determined by the Secretary. (23)Unit of special purpose local governmentThe term unit of special purpose local government—
(A)means a division of a unit of general local government that serves a special purpose and does not provide a broad array of services; and (B)includes an entity such as a school district, a housing agency, a transit agency, and a parks and recreation district.
(24)Very low-income familyThe term very low-income family has the meaning given the term in section 3(b) of the United States Housing Act of 1937 (42 U.S.C. 1437a(b)). 5.Office of sustainable housing and communities (a)Office establishedThere is established in the Department an Office of Sustainable Housing and Communities, which shall—
(1)coordinate the policies of the Department with those of other Federal agencies that— (A)encourage locally directed comprehensive and integrated planning and development at the State, regional, and local levels;
(B)encourage coordinated public investments through the development of comprehensive regional plans; (C)provide long-term affordable housing that provides accessible, energy-efficient, healthy, and location-efficient choices for people of all ages, incomes, races, and ethnicities and individuals with disabilities, particularly for low-, very low-, and extremely low-income families; and
(D)achieve other goals consistent with the purposes of this Act; (2)review Federal programs and policies to determine barriers to interagency collaboration and make recommendations to promote the ability of local communities, including high-poverty communities, to access resources in the Department and throughout the Federal Government and coordinate with and conduct outreach to Federal agencies, including the Department of Transportation and the Environmental Protection Agency, on methods to improve the efficiency and effectiveness of programs within the Department of Transportation, the Environmental Protection Agency, the Department of Agriculture, and the Department;
(3)review Federal programs and policies to— (A)identify barriers to high-poverty individuals and communities’ access to Federal State, local, and private resources; and
(B)make recommendations— (i)to promote the ability of high-poverty communities to access resources in the Department and throughout the Federal Government and coordinate with and conduct outreach to Federal agencies, including the Department of Transportation and the Environmental Protection Agency; and
(ii)for methods to improve the access of high-poverty communities to Federal resources and programs within the Department of Transportation, the Environmental Protection Agency, and the Department;  (4)conduct research and advise the Secretary on the research agenda of the Department relating to coordinated development, in collaboration with the Office of Policy Development and Research of the Department;
(5)implement and oversee the grant programs established under this Act; (6)provide guidance, information on best practices, and technical assistance to communities seeking to adopt sustainable development policies and practices;
(7)administer initiatives of the Department relating to the policies described in paragraph (1), as determined by the Secretary; and (8)work with the Federal Transit Administration and the Federal Highway Administration of the Department of Transportation and other offices and administrations of the Department of Transportation, as appropriate—
(A)to encourage transit-oriented development;  (B)to coordinate Federal housing, community development, and transportation policies, including the policies described in paragraph (1); and
(C)to address combined household housing and transportation expenses in a coordinated manner. (b)DirectorThe head of the Office shall be the Director of the Office of Sustainable Housing and Communities.
(c)Duties relating to grant programs
(1)In generalThe Director shall carry out the grant programs established under this Act. (2)Small and rural communities grant programThe Director shall coordinate with the Secretary of Agriculture to make grants to small and rural communities under sections 7 and 8.
(3)Technical assistance for grant recipients and applicantsThe Director may— (A)coordinate with other Federal agencies to establish interagency and multidisciplinary teams to provide technical assistance to recipients of, and prospective applicants for, grants under this Act;
(B)by Federal interagency agreement, transfer funds to another Federal agency to facilitate and support technical assistance; and (C)make contracts with third parties to provide technical assistance to grant recipients and prospective applicants for grants.
6.Comprehensive planning grant program
(a)DefinitionsIn this section: (1)Consortium of units of general local governmentsThe term consortium of units of general local governments means a consortium of geographically contiguous units of general local government that the Secretary determines—
(A)represents all or part of a metropolitan statistical area, a micropolitan statistical area, or a noncore area, as those terms are defined by the Office of Management and Budget; (B)has the authority under State, Tribal, or local law to carry out planning activities, including surveys, land use studies, environmental or public health analyses, and development of urban revitalization plans; and
(C)has provided documentation to the Secretary sufficient to demonstrate that the purpose of the consortium is to carry out a project using a grant awarded under this Act. (2)Eligible entityThe term eligible entity means—
(A)a partnership between a consortium of units of general local government and an eligible partner, which shall designate a lead applicant to be the entity to establish the direct grant relationship with the Secretary; or  (B)an Indian tribe, if the Indian tribe has a Tribal entity that performs—
(i) housing and land use planning functions; or (ii)transportation or transportation planning functions.
(3)Eligible partnerThe term eligible partner means— (A)a metropolitan planning organization, a rural planning organization, or a regional council; or
(B)a metropolitan planning organization, a rural planning organization, or a regional council, and— (i)a State;
(ii)an Indian Tribe; (iii)a State and an Indian Tribe;
(iv)a community development corporation; or (v)an institution of higher education.
(4)Grant programThe term grant program means the comprehensive planning grant program established under subsection (b). (5)Noncore areaThe term noncore area means a county or group of counties that are not designated by the Office of Management and Budget as a micropolitan statistical area or metropolitan statistical area.
(b)Comprehensive planning grant program establishedThe Director shall establish a comprehensive planning grant program to make grants to eligible entities to carry out a project— (1)to coordinate locally defined planning processes across jurisdictions and agencies;
(2)to identify regional partnerships for developing and implementing a comprehensive regional plan that advances the sustainability goals of the region; (3)to conduct or update assessments to determine regional needs and promote economic and community development;
(4)to develop or update— (A)a comprehensive regional plan; or
(B)goals and strategies to implement an existing comprehensive regional plan and other related activities; and (5)to identify local zoning and other code or policy changes necessary to implement a comprehensive regional plan and promote sustainable development and fair housing.
(c)Grants
(1)Diversity of granteesThe Director shall ensure geographic diversity among and adequate representation from each of the following categories: (A)Small and rural communitiesEligible entities that represent all or part of a noncore area, a micropolitan area, or a small metropolitan statistical area with a population of not more than 200,000.
(B)Mid-sized metropolitan communitiesEligible entities that represent all or part of a metropolitan statistical area with a population of more than 200,000 and not more than 500,000. (C)Large metropolitan communitiesEligible entities that represent all or part of a metropolitan statistical area with a population of more than 500,000.
(D)Indian tribesEligible entities that are Indian tribes. (2)Award of funds to small and rural communities (A)In generalThe Director shall—
(i)award not less than 15 percent of the funds under the grant program to eligible entities described in paragraph (1)(A); and (ii)ensure diversity among the geographic regions and the size of the population of the communities served by recipients of grants that are eligible entities described in paragraph (1)(A).
(B)Insufficient applicationsIf the Director determines that insufficient approvable applications have been submitted by eligible entities described in paragraph (1)(A), the Director may award less than 15 percent of the funds under the grant program to eligible entities described in paragraph (1)(A). (3)Award of funds to high-poverty communities (A)In generalThe Director shall award not less than 25 percent of the funds under the grant program to eligible entities within the jurisdiction of which there are not fewer than 3 census tracts with a poverty rate of not less than 25 percent, according to the most recent 5-year estimate of the American Community Survey of the Bureau of the Census.
(B)Insufficient applicationsIf the Director determines that insufficient approvable applications have been submitted by eligible entities described in subparagraph (A)— (i)the Director may award less than 25 percent of the funds under the grant program to eligible entities described in subparagraph (A);
(ii)the Office of the Director shall conduct further educational outreach to eligible entities within high-poverty communities; (iii)the Director shall keep an open application period until the Director determines there is an appropriate amount of approvable applications that can be awarded within the period of availability; and
(iv)the Director shall provide technical assistance to eligible entities within the jurisdiction of which are high-poverty communities. (4)Availability of funds (A)In generalAn eligible entity that receives a grant under the grant program shall—
(i)obligate any funds received under the grant program not later than 1 year after the date on which the grant agreement under subsection (g) is made; and (ii)expend any funds received under the grant program not later than 4 years after the date on which the grant agreement under subsection (g) is made.
(B)Unobligated amountsAfter the date described in subparagraph (A)(i), the Secretary may— (i)grant an extension to the eligible entity if the eligible entity has—
(I)demonstrated progress in executing the grant; and (II)certified that the eligible entity needs additional time to obligate grant funds; or
(ii)award to another eligible entity, to carry out activities under this section, any amounts that an eligible entity has not obligated under subparagraph (A)(i). (d)Application (1)In generalThe lead applicant of an eligible entity that desires a grant under this section shall submit to the Director an application, at such time and in such manner as the Director shall prescribe, that contains—
(A)a description of the project proposed to be carried out by the eligible entity; (B)a budget for the project that includes the anticipated Federal share of the cost of the project and a description of the source of the non-Federal share;
(C)the designation of lead applicant to receive and manage any funds received by the eligible entity under the grant program; (D)a signed copy of a memorandum of understanding among local jurisdictions, including, as appropriate, a State, an Indian tribe, units of general local government, units of special purpose local government, metropolitan planning organizations, rural planning organizations, and regional councils that demonstrates—
(i)the creation of an eligible entity; (ii)a description of the nature and extent of planned collaboration between the eligible entity and any partners of the eligible entity;
(iii)a commitment to develop a comprehensive regional plan; and (iv)a commitment to implement the plan after the plan is developed;
(E)a certification by the lead applicant that the eligible entity has— (i)secured the participation, or made a good-faith effort to secure the participation, of transportation providers and public housing agencies within the area affected by the comprehensive regional plan and the entities described in clause (ii); and
(ii)created, or will create not later than 1 year after the date of the grant award, a regional advisory board to provide input and feedback on the development of the comprehensive regional plan that includes representatives of a State, the metropolitan planning organization, the rural planning organization, the regional council, local jurisdictions, non-profit organizations, and others, as deemed appropriate by the eligible entity, given the local context of the comprehensive planning effort; and (F)a certification that the eligible entity has solicited public comment on the contents of the project description under subparagraph (A) that includes—
(i)a description of the process for receiving public comment relating to the proposal; and (ii)such other information as the Director may require;
(G)a description of how the eligible entity will carry out the activities under subsection (f); and (H)such additional information as the Director may require.
(2)Indian tribesAn eligible entity that is an Indian tribe is not required to submit the designation under paragraph (1)(C) or the certification under paragraph (1)(E). (e)SelectionIn evaluating an application for a grant under the grant program, the Director shall consider the extent to which the application—
(1)demonstrates that the eligible entity has or will have the legal, financial, managerial, and technical capacity to carry out the project; (2)demonstrates the extent to which the eligible entity has developed partnerships throughout an entire region, including, as appropriate, partnerships with the entities described in subsection (d)(1)(D);
(3)demonstrates integration with local efforts in economic development and job creation; (4)demonstrates a strategy for implementing a comprehensive regional plan through regional infrastructure investment plans and local land use plans;
(5)promotes diversity among the geographic regions and the size of the population of the communities served by recipients of grants under this section; (6)demonstrates a commitment to seeking substantial public input during the planning process and public participation in the development of the comprehensive regional plan;
(7)demonstrates a strategy for connecting underserved, low-income, disabled, and minority community members with housing, transportation, and infrastructure resources;  (8)demonstrates a commitment to implementing the plan upon completion, including securing funding to implement 1 or more elements of the plan; and
(9)demonstrates such other qualities as the Director may determine. (f)Eligible activitiesAn eligible entity that receives a grant under this section shall carry out a project that includes 1 or more of the following activities:
(1)Coordinating locally defined planning processes across jurisdictions and agencies. (2)Identifying potential regional partnerships for developing and implementing a comprehensive regional plan.
(3)Conducting or updating assessments to determine regional needs, including healthy housing, and promote economic and community development. (4)Developing or updating—
(A)a comprehensive regional plan; or (B)goals and strategies to implement an existing comprehensive regional plan.
(5)Identifying and implementing local zoning and other policy or code changes necessary to implement a comprehensive regional plan and promote sustainable development and fair housing. (g)Grant agreementEach eligible entity that receives a grant under the grant program shall agree to establish, in coordination with the Director, performance measures, reporting requirements, and any other requirements that the Director determines are necessary, that the eligible entity, through the lead applicant, shall meet at the end of each year in which the eligible entity receives funds under the grant program.
(h)Public outreach
(1)Outreach requiredEach eligible entity that receives a grant under the grant program shall perform substantial outreach activities— (A)to engage a broad cross-section of community stakeholders in the process of developing a comprehensive regional plan, including low-income families, minorities, disabled individuals, older adults, and economically disadvantaged community members; and
(B)to create an effective means for stakeholders to participate in the development and implementation of a comprehensive regional plan. (2)Finalization of comprehensive regional plan (A)In generalAn eligible entity that receives a grant under the grant program may not finalize a comprehensive regional plan before the eligible entity holds a public hearing to obtain the views of citizens, public agencies, and other interested parties.
(B)Availability of informationNot later than 30 days before a hearing described in subparagraph (A), an eligible entity shall make the proposed comprehensive regional plan and all information relevant to the hearing— (i)available to the public for inspection during normal business hours; and
(ii)available on a publicly accessible website. (C)NoticeNot later than 30 days before a hearing described in subparagraph (A), an eligible entity shall publish notice—
(i)of the hearing; and (ii)that the information described in subparagraph (B) is available.
(i)Violation of grant agreement or failure To comply with public outreach requirementsIf the Director determines that an eligible entity has not met the performance measures established in the grant agreement under subsection (g), is not making reasonable progress toward meeting such measures, is otherwise in violation of the grant agreement, or has not complied with the public outreach requirements under subsection (h), the Director may— (1)impose increased reporting and more stringent expenditure authorization requirements;
(2)withhold financial assistance until the requirements under the grant agreement or under subsection (h), as applicable, are met; (3)wholly or partly suspend or terminate the grant agreement;
(4)refer the grantee to the appropriate office within the Department for further enforcement action; and (5)take other remedies that may be legally available.
(j)Report on the comprehensive planning grant
(1)In generalNot later than 120 days after the date on which the grant agreement under subsection (g) expires, an eligible entity that receives a grant under the grant program shall submit a final report on the project to the Secretary. (2)Contents of reportThe report shall include—
(A)a detailed explanation of the activities undertaken using the grant, including an explanation of the completed project and how it achieves specific transit-oriented, transportation, housing, or sustainable community goals within the region; (B)a discussion of any obstacles encountered in the planning process and how the eligible entity overcame the obstacles;
(C)an evaluation of the success of the project using the performance measures established in the grant agreement under subsection (g), including an evaluation of the planning process and how the project contributes to carrying out the comprehensive regional plan;  (D)an outline of any proposed follow-up activities to implement 1 or more elements of the plan, including commitments of additional planned public or private investments for such activities; and
(E)any other information the Director may require. (3)Interim reportsThe Director may require an eligible entity to submit an interim report or reports before the date on which the project for which the grant is awarded is completed.
(k)Authorization of appropriations
(1)AuthorizationThere are authorized to be appropriated to the Secretary for the award of grants under this section, to remain available until expended— (A)$570,800,000 for fiscal year 2022; and
(B)$707,300,000 for each of fiscal years 2023 through 2026. (2)Technical assistanceThe Director may use not more than 2 percent of the amounts made available under this subsection for a fiscal year for technical assistance under section 5(c)(3).
7.Community challenge grant program
(a)DefinitionsIn this section— (1)the terms consortium of units of general local governments, eligible entity, and eligible partner have the meanings given those terms in section 6; and
(2)the term grant program means the community challenge grant program established under subsection (b). (b)Community challenge grant program establishedThe Director shall establish a community challenge grant program to make grants to eligible entities to—
(1)promote integrated planning and investments across policy and governmental jurisdictions; and (2)implement projects identified in a comprehensive regional plan.
(c)Grants
(1)Diversity of granteesThe Director shall ensure— (A)geographic diversity among and adequate representation from eligible entities in each of the categories described in section 6(c)(1); and
(B)diversity among and adequate representation from eligible entities described in section 6(c)(3). (2)Terms and conditionsExcept as otherwise provided in this section, a grant under the grant program shall be made on the same terms and conditions as a grant under section 6.
(3)Expending fundsAn eligible entity that receives a grant under the grant program shall expend any funds received under the grant program not later than 5 years after the date on which the grant agreement under subsection (g) is made. (d)Application (1)ContentsAn eligible entity that desires a grant under the grant program shall submit to the Director an application, at such time and in such manner as the Director shall prescribe, that contains—
(A)a copy of the comprehensive regional plan, whether developed as part of the comprehensive planning grant program under section 6 or developed independently; (B)a description of the project or projects proposed to be carried out using a grant under the grant program;
(C)a description of any preliminary actions that have been or must be taken at the local or regional level to implement the project or projects described under subparagraph (B), including the revision of land use or zoning policies; (D)the designation of a lead applicant to be the entity to establish the direct grant relationship with the Secretary;
(E)a signed copy of a memorandum of understanding among local jurisdictions, including, as appropriate, a State, units of general local government, units of special purpose local government, metropolitan planning organizations, rural planning organizations, and regional councils that demonstrates— (i)the creation of a consortium of units of general local government; and
(ii)a commitment to implement the activities described in the comprehensive regional plan; and (F)a certification that the eligible entity has solicited public comment on the contents of the project or projects described in subparagraph (B) that includes—
(i)a certification that the eligible entity made information about the project or projects available and afforded citizens, public agencies, and other interested parties a reasonable opportunity to examine the content of the project or projects and to submit comments; (ii)a description of the process for receiving public comment, and a description of the outreach efforts to affected populations and stakeholders;
(iii)a certification that the eligible entity— (I)held a public hearing to obtain the views of citizens, public agencies, and other interested parties;
(II)made the proposed project or projects and all information relevant to the hearing available for inspection by the public during normal business hours not less than 30 days before the hearing under subclause (I); and (III)published a notice informing the public of the hearing under subclause (I) and the availability of the information described in subclause (II); and
(G)a budget for the project or projects that includes the Federal share of the cost of the project or projects requested and a description of the source of the non-Federal share; and (H)such additional information as the Director may require.
(2)Indian tribesAn eligible entity that is an Indian tribe is not required to designate a lead applicant under paragraph (1)(D) or submit a memorandum of understanding under paragraph (1)(E). (e)SelectionIn evaluating an application for a grant under the grant program, the Director shall consider the extent to which the application—
(1)demonstrates that the eligible entity has or will have the legal, financial, managerial, and technical capacity to carry out the project; (2)demonstrates the extent to which the eligible entity has developed partnerships throughout an entire region, including partnerships with units of special purpose local government and transportation providers;
(3)demonstrates clear and meaningful interjurisdictional cooperation and coordination of housing, including healthy housing, transportation, and environmental policies and plans; (4)demonstrates a commitment to implementing a comprehensive regional plan and documents action taken or planned to implement the plan;
(5)identifies original and innovative ideas to overcoming regional problems, including local land use, zoning, or other obstacles to carrying out the comprehensive regional plan; (6)promotes diversity among the geographic regions and the size of the population of the communities served by recipients of grants under the grant program;
(7)demonstrates a commitment to substantial public input throughout the implementation process; (8)demonstrates a strategy for connecting underserved, low-income, disabled, and minority community members with housing, transportation, and infrastructure resources; and
(9)demonstrates such other qualities as the Director may determine. (f)Grant activities (1)Planning activities (A)In generalAn eligible entity that receives a grant under the grant program may use not more than 10 percent of the grant for planning activities.
(B)LimitationActivities related to the updating, reform, or development of a local code, plan, or ordinance to implement projects contained in a comprehensive regional plan shall not be considered planning activities for the purposes of a grant under the grant program. (2)ProjectsAn eligible entity that receives a grant under the grant program shall carry out 1 or more projects that are designed to achieve the goals identified in a comprehensive regional plan.
(g)Grant agreementEach eligible entity that receives a grant under the grant program shall agree to establish, through the lead applicant and in coordination with the Director, performance measures, reporting requirements, and any other requirements that the Director determines are necessary, that the eligible entity, through the lead applicant, shall meet at the end of each year in which the eligible entity receives funds under the grant program. (h)Violation of grant agreementIf the Director determines that an eligible entity has not met the performance measures established under subsection (g), is not making reasonable progress toward meeting such measures, or is otherwise in violation of the grant agreement, the Director may—
(1)impose increased reporting and more stringent expenditure authorization requirements; (2)withhold financial assistance until the requirements under the grant agreement are met;
(3)wholly or partly suspend or terminate the grant agreement; (4)refer the grantee to the appropriate office within the Department for further enforcement action; and
(5)take other remedies that may be legally available. (i)Report on the community challenge grant (1)In generalNot later than 120 days after the date on which the grant agreement under subsection (g) expires, an eligible entity that receives a grant under the grant program shall submit a final report on the project to the Secretary.
(2)Contents of reportThe report shall include— (A)a detailed explanation of the activities undertaken using the grant, including an explanation of the completed project and how it achieves specific transit-oriented, transportation, housing, or sustainable community goals within the region;
(B)a discussion of any obstacles encountered in the planning and implementation process and how the eligible entity overcame the obstacles; (C)an evaluation of the success of the project using the performance measures established under subsection (g), including an evaluation of the planning and implementation process and how the project contributes to carrying out the comprehensive regional plan;
(D)outline of any proposed follow-up activities including commitments of additional planned public or private investments; and  (E)any other information the Director may require.
(3)Interim reportsThe Director may require an eligible entity to submit an interim report or reports before the date on which the project for which the grant is awarded is completed. (j)Authorization of appropriationsThere are authorized to be appropriated to the Secretary for the award of grants under this section, to remain available until expended—
(1)$175,350,000 for each of fiscal years 2022 through 2023; (2)$203,700,000 for fiscal year 2024;
(3)$233,100,000 for fiscal year 2025; and (4)$262,500,000 for fiscal year 2026.
8.Credit facility to support transit-oriented development
(a)DefinitionsIn this section, the following definitions shall apply: (1)Eligible applicantThe term eligible applicant means a State or local governmental authority.
(2)Eligible areaThe term eligible area means the area within ½ mile of an existing or planned major public transportation facility. (3)Eligible borrowerThe term eligible borrower means—
(A)a governmental entity, authority, agency, or instrumentality; (B)a corporation, partnership, joint venture, or trust on behalf of which an eligible applicant has submitted an application under subsection (c); or
(C)any other legal entity undertaking an infrastructure development project on behalf of which an eligible applicant has submitted an application under subsection (c). (4)Major public transportation facilityThe term major public transportation facility means—
(A)a fixed-guideway public transportation station; (B)a high speed rail or intercity rail station connecting to public transportation;
(C)an intermodal facility connecting multiple public transportation lines; or (D)a public transportation center located in an area other than an urbanized area.
(5)Planned major public transportation facilityThe term planned major public transportation facility means a major public transportation facility for which— (A)appropriate environmental reviews have been initiated or have been completed; and
(B)funding for construction can be reasonably anticipated. (6)ProjectThe term project means an infrastructure project that is used to support a transit-oriented development in an eligible area, including—
(A)property enhancement, including conducting environmental remediation, park development, and open space acquisition; (B)improvement of physical mobility, including rehabilitating, or providing for additional, streets, public transportation stations, structured parking, walkways, and bikeways;
(C)improve accommodations for individuals with disabilities; (D)utility development, including rehabilitating or relocating existing, or providing for new drinking water, wastewater, electric, and gas utilities; or
(E)community service facilities, such as child care centers. (7)Public transportationThe term public transportation has the meaning given that term in section 5302 of title 49, United States Code.
(b)Loan program establishedThe Secretary, in consultation with the Secretary of Transportation, may make or guarantee loans under this section to eligible borrowers for projects. (c)Application (1)In generalAn eligible applicant may submit to the Secretary an application for a loan or loan guarantee under this section—
(A)to fund a project carried out by the eligible applicant; or (B)on behalf of an eligible borrower, to fund a project carried out by the eligible borrower.
(d)Selection criteria
(1)In generalThe Secretary may make a loan or loan guarantee under this section for a project that— (A)is part of a community-wide development plan, as defined by the Secretary;
(B)promotes sustainable development; and (C)ensures that not less than 20 percent of any housing units constructed or substantially rehabilitated as part of transit-oriented development supported by the project are affordable over the long-term to, and occupied at time of initial occupancy by—
(i)renters with incomes at or below 60 percent of the area median income; or (ii)homeowners with incomes at or below 100 percent of the area median income.
(2)ConsiderationsThe Secretary, in consultation with the Secretary of Transportation, shall select the recipients of loans and loan guarantees under this section based on the extent to which— (A)the transit-oriented development supported by the project will encourage increased use of transit;
(B)the transit-oriented development supported by the project will create or preserve long-term affordable housing units in addition to the housing units required to be made available under paragraph (1)(C) or will provide deeper affordability than required under paragraph (1)(C); (C)the project will facilitate and encourage additional development or redevelopment in the overall public transportation station area;
(D)the local government has adopted policies that— (i)promote long-term affordable housing; and
(ii)allow high-density, mixed-use development near public transportation stations; (E)the transit-oriented development supported by the project is part of a comprehensive regional plan;
(F)the eligible borrower has established a reliable, dedicated revenue source to repay the loan; and (G)a loan or loan guarantee under this section would be used in conjunction with non-Federal resources to fund the project.
(e)Eligible sources of repaymentA loan made or guaranteed under this section shall be repayable, in whole or in part, from dedicated revenue sources, which may include— (1)user fees;
(2)property tax revenues; (3)sales tax revenues;
(4)other revenue sources dedicated to the project by property owners and businesses; and (5)a bond or other indebtedness backed by one of the revenue sources listed in this paragraph.
(f)Interest rateThe Secretary shall establish an interest rate for loans made or guaranteed under this section with reference to a benchmark interest rate (commonly known as a yield) on marketable Treasury securities with a maturity that is similar to the loans made or guaranteed under this section. (g)Maximum maturityThe maturity of a loan made or guaranteed under this section may not exceed the lesser of—
(1)35 years; or (2)100 percent of the useful life of any project to be financed by the loan, as determined by the Secretary.
(h)Maximum loan guarantee rate
(1)In generalThe guarantee rate on a loan guaranteed under this section may not exceed 75 percent of the amount of the loan. (2)Lower guarantee rate for low-risk borrowersThe Secretary shall establish a guarantee rate for loans to eligible borrowers that the Secretary determines pose a lower risk of default that is lower than the guarantee rate for loans to other eligible borrowers.
(i)FeesThe Secretary shall establish fees for loans made or guaranteed under this section at a level that is sufficient to cover all or part of the costs to the Federal Government of making or guaranteeing a loan under this section. (j)NonsubordinationA loan made or guaranteed under this section may not be subordinated to the claims of any holder of an obligation relating to the project in the event of bankruptcy, insolvency, or liquidation.
(k)Commencement of repaymentThe scheduled repayment of principal or interest on a loan made or guaranteed under this section shall commence not later than 5 years after the date of substantial completion of a project. (l)Repayment deferral for loans (1)In generalIf, at any time after the date of substantial completion of a project, the Secretary determines that dedicated revenue sources of an eligible borrower are insufficient to make the scheduled loan repayments of principal and interest on a loan made or guaranteed under this section, the Secretary may, subject to criteria established by the Secretary, allow the eligible borrower to add unpaid principal and interest to the outstanding balance of the loan.
(2)Treatment of deferred paymentsAny payment deferred under this section shall— (A)continue to accrue interest until fully repaid; and
(B)be scheduled to be amortized over the remaining term of the loan. (m)Sanctions for performance deficienciesIf the Director determines that a recipient of a loan made or guaranteed under this section has performance deficiencies in the use of the loan funds under this section or is otherwise in violation of the loan or loan guarantee agreement, the Director may impose sanctions and undertake other remedies for noncompliance in accordance with section 111 of the Housing and Community Development Act of 1974 (42 U.S.C. 5311) and the implementing regulations of the Department.
(n)Authorization of appropriationsThere are authorized to be appropriated for the cost of loans and loan guarantees under this section $110,000,000 for each of fiscal years 2022 through 2026. 9.Healthy homes (a)Federal initiative To support healthy housing and substantially reduce housing-Related health hazardsThe Secretary, acting through the Director of the Office of Lead Hazard Control and Healthy Homes and in consultation with the Secretary of Energy, the Administrator of the Environmental Protection Agency, the Secretary of Agriculture, the Secretary of the Treasury, the Director of the National Institute of Standards and Technology, the Director of the National Institute of Environmental Health Sciences, and the Director of the Centers for Disease Control, shall lead the Federal initiative to support healthy housing and substantially reduce the prevalence and severity of housing-related health hazards by—
(1)identifying best practices and model programs, including practices and programs that link services for low-income families and services for health hazards; (2)identifying best practices for finance products, building codes, and regulatory practices;
(3)researching training programs and work practices that can accurately assess housing-related health hazards; (4)promoting collaboration among Federal, State, local, and tribal agencies and non-governmental organizations; and
(5)coordinating with all relevant Federal agencies. (b)AssessmentThe Secretary shall conduct a collaborative, interagency assessment of best practices for—
(1)coordinating activities relating to healthy housing; and (2)creating incentives in programs of the Federal Government to advance the complementary goals of improving environmental health, energy conservation, decarbonization, and the availability of housing.
(c)Study and report on sustainable building features and indoor environmental quality in housing
(1)StudyThe Secretary, in consultation with the Secretary of Energy, the Director of the National Institute of Standards and Technology, the Director of the National Institute of Environmental Health Sciences, the Director of the Centers for Disease Control and Prevention, the Secretary of the Treasury, the Secretary of Agriculture, and any other Federal agency that the Secretary determines is appropriate, shall conduct a detailed study of how sustainable building features in housing, such as energy efficiency, affect— (A)the quality of the indoor environment;
(B)the prevalence of housing-related health hazards; and (C)the health of occupants of the housing.
(2)ReportNot later than 3 years after the date of enactment of this Act, the Secretary shall submit to the Committee on Banking, Housing, and Urban Affairs and the Committee on Appropriations of the Senate and the Committee on Financial Services and the Committee on Appropriations of the House of Representatives a report containing the results of the study under paragraph (1). (d)Authorization of appropriationsThere are authorized to be appropriated such sums as may be necessary to carry out this section.


		I
		111th CONGRESS
		1st Session
		H. R. 744
		IN THE HOUSE OF REPRESENTATIVES

			January 28, 2009
			Mr. Young of Alaska
			 introduced the following bill; which was referred to the
			 Committee on Armed
			 Services

		A BILL
		To provide for the treatment of service as a member of
		  the Alaska Territorial Guard during World War II as active service for purposes
		  of retired pay for members of the Armed Forces.

		1.Treatment as active service
			 for retired pay purposes of service as a member of the Alaska Territorial Guard
			 during World War II
			(a)In
			 generalService as a member of the Alaska Territorial Guard
			 during World War II of any individual who was honorably discharged therefrom
			 under section 8147 of the Department of Defense Appropriations Act, 2001
			 (Public Law 106–259; 114 Stat. 705) shall be treated as active service for
			 purposes of the computation under chapter 71, 371, or 1223 of title 10, United
			 States Code, as applicable, of the retired pay to which such individual may be
			 entitled under title 10, United States Code.
			(b)ApplicabilitySubsection
			 (a) shall apply with respect to amounts of retired pay payable under title 10,
			 United States Code, for months beginning on or after August 9, 2000. No retired
			 pay shall be paid to any individual by reason of subsection (a) for any period
			 before that date.
			(c)World War II
			 definedIn this section, the term World War II has
			 the meaning given that term in section 101(8) of title 38, United States
			 Code.


116 HR 898 IH: Skills Investment Act of 2019
U.S. House of Representatives
2019-01-30
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 CONGRESS1st SessionH. R. 898IN THE HOUSE OF REPRESENTATIVESJanuary 30, 2019Mr. Kilmer (for himself, Mr. Thompson of Pennsylvania, Mr. Peters, Mr. Fitzpatrick, Mr. Posey, Miss Rice of New York, Mrs. Luria, and Ms. Kuster of New Hampshire) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to provide for lifelong learning accounts, and for other
			 purposes.

 1.Short titleThis Act may be cited as the Skills Investment Act of 2019. 2.Coverdell lifelong learning accounts (a)In general (1)Renaming of Coverdell education savings accountsSection 530 of the Internal Revenue Code of 1986 is amended—
 (A)by striking Coverdell education savings account each place it appears and inserting Coverdell lifelong learning account; and (B)by striking Coverdell education savings accounts in the heading and inserting Coverdell lifelong learning accounts.
					(2)Conforming amendments
 (A)Section 26(b)(2)(E) of the Internal Revenue Code of 1986 is amended by striking Coverdell education savings accounts and inserting Coverdell lifelong learning accounts. (B)Section 72(e)(9) of such Code is amended—
 (i)by striking Coverdell education savings account and inserting Coverdell lifelong learning account; and (ii)by striking Coverdell education savings account in the heading and inserting Coverdell lifelong learning account.
 (C)Section 135(c)(2)(C) of such Code is amended— (i)by striking Coverdell education savings account and inserting Coverdell lifelong learning account; and
 (ii)by striking Coverdell education savings account in the heading and inserting Coverdell lifelong learning account. (D)Section 408A(e)(2)(A)(ii) of such Code is amended by striking Coverdell education savings account and inserting Coverdell lifelong learning account.
 (E)Section 529(c) of such Code is amended— (i)by striking Coverdell education savings accounts in the heading of paragraph (3)(B)(vi) and inserting Coverdell lifelong learning account; and
 (ii)by striking an Coverdell education savings account in paragraph (6) and inserting a Coverdell lifelong learning account. (F)Section 877A(e)(2) of such Code is amended by striking Coverdell education savings account and inserting Coverdell lifelong learning account.
 (G)Section 4973 of such Code is amended— (i)by striking Coverdell education savings account each place it appears in subsections (a)(4) and (e)(2)(A) and inserting Coverdell lifelong learning account;
 (ii)by striking Coverdell education savings accounts in subsection (e)(1) and inserting Coverdell lifelong learning accounts; and (iii)by striking Coverdell education savings accounts in the heading of subsection (e) and inserting Coverdell lifelong learning account.
 (H)Section 4975 of such Code is amended— (i)by striking Coverdell education savings account each place it appears in subsections (c)(5) and (e)(1)(F) and inserting Coverdell lifelong learning account; and
 (ii)by striking Coverdell education savings accounts in the heading of subsection (c)(5) and inserting Coverdell lifelong learning accounts. (I)Section 6693(a)(2)(F) of such Code is amended by striking Coverdell education savings accounts and inserting Coverdell lifelong learning accounts.
 (J)The table of sections for part VIII of subchapter F of chapter 1 of such Code is amended by striking Coverdell education savings accounts and inserting Coverdell lifelong learning accounts.
 (3)Treatment of existing accountsFor purposes of section 530(b)(1) of the Internal Revenue Code of 1986, any account established before January 1, 2019, and designated as a Coverdell education savings account shall be deemed to have been designated as a Coverdell lifelong learning account.
				(b)Expanded use of accounts
				(1)Eligible expenses
 (A)In generalSection 530(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and, and by adding at the end the following new clause:  (iii)qualified educational or skill development expenses (as defined in paragraph (5))..
 (B)Qualified educational or skill development expensesSection 530(b) of such Code is amended by adding at the end the following new paragraph:  (5)Qualified educational or skill development expensesThe term qualified educational or skill development expenses means—
 (A)expenses paid or incurred— (i)after the beneficiary attains age 16, and
 (ii)for participation or enrollment of the beneficiary in services or activities that are— (I)training services described in section 134(c)(3)(D) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3174(c)(3)(D)) that are offered by a provider included on the list of eligible providers of training services described in section 122 of such Act (29 U.S.C. 3152),
 (II)career and technical education activities defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 (20 U.S.C. 2302) that are offered through an eligible institution (as defined in such section),
 (III)career services described in clauses (iii), (iv), and (xi) of section 134(c)(2)(A) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3174(c)(2)(A)) that are provided by providers eligible under section 134(c)(2)(C) of such Act,
 (IV)youth activities described in section 129(c)(2) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3164(c)(2)) that are provided by eligible providers of youth workforce investment activities under section 123 of such Act, or
 (V)adult education and literacy activities, as defined in section 203 of the Adult Education and Family Literacy Act (29 U.S.C. 3272), that are provided by eligible providers of adult education and literacy activities under section 231 of such Act (29 U.S.C. 3321),
 (B)expenses for transportation required for or provided by any of the services or activities described in subparagraph (A),
 (C)expenses for testing necessary for enrollment in, or certification in connection with, services or activities described in subparagraph (A), or
 (D)expenses for the purchase of any computer technology or equipment (as defined in section 170(e)(6)(F)(i)) or internet access and related services, if such technology, equipment, or services are to be used by the beneficiary for services or activities described in subparagraph (A) during any of the years the beneficiary is participating in or enrolled in any of the services or activities described in subparagraph (A)..
					(c)Modification of rules relating to age restrictions and contributions
				(1)$10,000 account limit after age 30
 (A)In generalSubparagraph (E) of section 530(b)(1) of the Internal Revenue Code of 1986 is amended by inserting in excess of $10,000 after any balance to the credit of the designated beneficiary. (B)Contribution limitParagraph (1) of section 530(b)(1) of such Code is amended by striking or at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , or, and by adding at the end the following new clause:

 (iv)in the case of a beneficiary who is over the age of 30, if such contribution would result in the balance of the account exceeding $10,000..
 (2)Increased age limit for contributionsClause (ii) of section 530(b)(1)(A) of the Internal Revenue Code of 1986 is amended by striking age 18 and inserting age 70. (3)Increased contribution limitation for individuals over age 30 (A)In generalSection 530(b)(1)(A)(iii) of the Internal Revenue Code of 1986 is amended by inserting ($4,000 in the case of an account the designated beneficiary of which has attained age of 30 before the end of the taxable year) after $2,000.
 (B)Conforming amendmentSection 4973(e)(1)(A) of such Code is amended by striking $2,000 and inserting the limitation applicable under section 530(b)(1)(A)(iii). (4)No change in beneficiary after age 30Paragraph (6) of section 530(d) of the Internal Revenue Code of 1986 is amended by striking shall not be treated as a distribution for purposes of paragraph (1) if the new beneficiary and inserting

 shall not be treated as a distribution for purposes of paragraph (1) if—(A)the old beneficiary has not attained age 30 before the date of the change in beneficiary, and (B)the new beneficiary.
				(d)Credit for employer contributions
 (1)In generalSubpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

						45T.Employee educational skills and development expenses
 (a)General ruleFor purposes of section 38, the employee educational skills and development contribution credit determined under this section for any taxable year is 25 percent of the nonelective contributions made by the taxpayer during the taxable year to a Coverdell lifelong learning account (as defined in section 530(b)) the designated beneficiary of which is an employee of the taxpayer.
 (b)Special rules and definitionsFor purposes of this section— (1)Employee (A)Certain employees excludedThe term employee shall not include—
 (i)an employee within the meaning of section 401(c)(1), (ii)any 2-percent shareholder (as defined in section 1372(b)) of an S corporation,
 (iii)any 5-percent owner (as defined in section 416(i)(1)(B)(i)) of taxpayer, or (iv)any individual who bears any of the relationships described in subparagraphs (A) through (G) of section 152(d)(2) to, or is a dependent described in section 152(d)(2)(H) of, an individual described in clause (i), (ii), or (iii).
 (B)Leased employeesThe term employee shall include a leased employee within the meaning of section 414(n). (2)Nonelective contributionThe term nonelective contribution means an employer contribution other than an employer contribution pursuant to a salary reduction arrangement.
								(3)Aggregation and other rules made applicable
 (A)Aggregation rulesAll employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer for purposes of this section.
 (B)Other rulesRules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply.. (2)Credit treated as part of general business creditSection 38(b) of such Code is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus, and by adding at the end the following new paragraph:

 (33)the employee educational skills and development contribution credit determined under section 45T(a)..
 (3)Clerical amendmentThe table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

							Sec. 45T. Employee educational skills and development expenses..
				(e)Allowance of deduction for beneficiary
 (1)In generalPart VIII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:

						224.Coverdell Lifelong learning account contributions
 (a)In generalIn the case of an individual who— (1)is the designated beneficiary of a Coverdell lifelong learning account (as defined in section 530(b)(1)), and
 (2)has attained the age of 18 before the close of the taxable year, there shall be allowed as a deduction an amount equal to the contributions for the taxable year by or on behalf of such individual to the account described in paragraph (1).(b)Recontributed amountsNo deduction shall be allowed under this section with respect to a rollover contribution described in section 530(d)(5)..
				(2)Increase in additional tax
					(A)Increase
 (i)In generalSection 530(d)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 20 percent. (ii)Conforming amendmentSection 529(c)(6) of such Code is amended by inserting , except that 10 percent shall be substituted for 20 percent in subparagraph (A) thereof before the period at the end of the first sentence.
 (B)Modification of tax treatment of deductible contributionsParagraph (1) of section 530(d) is amended to read as follows:  (1)Inclusion in gross income (A)In generalAny distribution shall be includible in the gross income of the distributee as follows:
 (i)So much of the distribution as is equal to or less than the deductible amount shall be fully included in gross income.
 (ii)So much of the distribution which exceeds the deductible amount shall be included in gross income in the manner as provided in section 72 (determined by applying such section without regard to any amounts to which clause (i) applies).
 (B)Deductible amountFor purposes of this paragraph, the term deductible amount means the excess of— (i)the sum of contributions to the account for which a deduction was allowed under section 224 in such year and any preceding taxable year, over
 (ii)the amount of distributions to which subparagraph (A)(i) applied to in any preceding taxable year.. (3)Clerical amendmentThe table of sections for part VIII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as relating to section 225 and by inserting after the item relating to section 223 the following new item:

							Sec. 224. Coverdell lifelong learning account contributions..
				(f)Effective date
 (1)In generalExcept as otherwise provided in this subsection, the amendments made by this section shall take effect on January 1, 2019.
 (2)Eligible expensesThe amendments made by subsection (b) shall apply to distributions made after December 31, 2019. (3)ContributionsThe amendments made by paragraphs (1)(B) and (2) of subsection (c) shall apply to contributions made after December 31, 2019.
 (4)Employer contribution credit and beneficiary deductionsThe amendments made by subsections (d) and (e) shall apply to taxable years beginning after December 31, 2019.


		IIB
		111th CONGRESS
		1st Session
		H. R. 3330
		IN THE SENATE OF THE UNITED
		  STATES

			July 30, 2009
			 Received; read twice and referred to the
			 Committee on Banking, Housing, and Urban
			 Affairs

		AN ACT
		To amend the Federal Deposit Insurance Act
		  and the Federal Credit Union Act to provide more effective reviews of losses in
		  the Deposit Insurance Fund and the Share Insurance Fund by the Inspectors
		  General of the several Federal banking agencies and the National Credit Union
		  Administration Board, and for other purposes.

		1.Short titleThis Act may be cited as the
			 Improved Oversight by Financial
			 Inspectors General Act of 2009.
		2.Amendment to
			 definition of material loss and nonmaterial losses to the Deposit Insurance
			 Fund for purposes of Inspectors General reviews
			(a)In
			 generalSection 38(k) of the
			 Federal Deposit Insurance Act (U.S.C. 1831o(k)) is amended—
				(1)in paragraph (2),
			 by striking subparagraph (B) and inserting the following new
			 subparagraph:

						(B)Material loss
				definedThe term
				material loss means any estimated loss in excess of
				$200,000,000, occurring after March 31,
				2009.
						;
				(2)in that portion of
			 paragraph (4)(A) that precedes clause (i), by striking the
			 report and inserting any reports under this subsection on
			 losses;
				(3)by
			 striking paragraph (6);
				(4)by redesignating
			 paragraph (5) as paragraph (6); and
				(5)by inserting after
			 paragraph (4) the following new paragraph:

						(5)Losses that are
				not material
							(A)Semiannual
				reportFor the 6-month period
				ending on September 30, 2009, and each 6-month period thereafter, the Inspector
				General of each Federal banking agency shall—
								(i)identify losses estimated to be incurred by
				the Deposit Insurance Fund during that 6-month period with respect to insured
				depository institutions supervised by such Federal banking agency;
								(ii)for each loss to
				the Deposit Insurance Fund (as a loss to such Fund is defined in paragraph
				(2)(A)) that is not a material loss, determine the grounds identified by the
				Federal banking agency or State bank supervisor under section 11(c)(5) for
				appointing the Corporation as receiver and whether any unusual circumstances
				exist that might warrant an in-depth review of the loss; and
								(iii)prepare a written report to the appropriate
				Federal banking agency and for the Congress on the results of the Inspector
				General’s determinations, including—
									(I)the identity of any loss that warrants an
				in-depth review and the reasons why such review is warranted, or if the
				Inspector General determines that no review is warranted, an explanation of
				such determination; and
									(II)for each loss identified in subclause (I)
				that warrants an in-depth review, a date by which such review, and a report on
				the review prepared in a manner consistent with reports under paragraph (1)(A),
				will be completed.
									(B)Deadline for
				semiannual reportThe
				Inspector General of each Federal banking agency shall—
								(i)comply with the semiannual report
				requirements of paragraph (A) expeditiously, and in any event within 90 days
				after the end of the 6-month period covered by the report; and
								(ii)provide a copy of
				the report to any Member of Congress upon
				request.
								.
				(b)Technical and
			 conforming amendmentThe
			 heading for subsection (k) of section 38 of the Federal Deposit Insurance Act
			 (U.S.C. 1831o(k)) is amended—
				(1)by striking Review and inserting
			 Reviews; and
				(2)by striking
			 material
			 loss and inserting losses.
				3.Amendment to
			 definition of material loss and nonmaterial losses to the National Credit Union
			 Share Insurance Fund for purposes of Inspectors General reviews
			(a)In
			 generalSubsection (j) of
			 section 216 of the Federal Credit Union Act (12 U.S.C. 1790d(j)) is amended to
			 read as follows:

					(j)Reviews required
				when share insurance fund experiences losses
						(1)In
				generalIf the Fund incurs a
				material loss with respect to an insured credit union, the inspector general of
				the Board shall—
							(A)make a written
				report to the Board reviewing the Administration’s supervision of the credit
				union (including the Administration’s implementation of this section), which
				shall—
								(i)ascertain why the
				credit union’s problems resulted in a material loss to the Fund; and
								(ii)make
				recommendations for preventing any such loss in the future; and
								(B)provide a copy of
				the report to—
								(i)the Comptroller
				General of the United States; (ii) the Corporation (if the agency is not the
				Corporation);
								(ii)in the case of a
				State credit union, the appropriate State supervisor; and
								(iii)upon request by
				any Member of Congress, to that Member.
								(2)Material loss
				definedFor purposes of
				determining whether the Fund has incurred a material loss with respect to an
				insured credit union, a loss is material if it exceeds the sum of—
							(A)$25,000,000;
				and
							(B)an amount equal to
				10 percent of the total assets of the credit union at the time at which the
				Board initiated assistance under section 1788 of this title or was appointed
				liquidating agent.
							(3)Public
				disclosure required
							(A)In
				generalThe Board shall
				disclose a report under this subsection upon request under section 552 of title
				5 without excising—
								(i)any portion under
				section 552(b)(5) of that title; or
								(ii)any information
				about the insured credit union (other than trade secrets) or paragraph (8) of
				section 552(b) of that title.
								(B)ExceptionSubparagraph
				(A) shall not be construed as requiring the agency to disclose the name of any
				customer of the insured credit union (other than an institution-affiliated
				party), or information from which such a person’s identity could reasonably be
				ascertained.
							(4)Losses that are
				not material
							(A)Semiannual
				reportFor the 6-month period
				ending on September 30, 2009, and each 6-month period thereafter, the Inspector
				General of the Board shall—
								(i)identify losses estimated to be incurred by
				the Fund during that 6-month period with respect to insured credit
				unions;
								(ii)for each loss to
				the Fund that is not a material loss, determine the grounds identified by the
				Board or the State official having jurisdiction over a State credit union for
				appointing the Board the liquidating agent for any Federal or State credit
				union and whether any unusual circumstances exist that might warrant an
				in-depth review of the loss; and
								(iii)prepare a written report to the Board and
				for the Congress on the results of the Inspector General’s determinations,
				including—
									(I)the identity of any loss that warrants an
				in-depth review and the reasons why such review is warranted, or if the
				Inspector General determines that no review is warranted, an explanation of
				such determination; and
									(II)for each loss identified in subclause (I)
				that warrants an in-depth review, a date by which such review, and a report on
				the review prepared in a manner consistent with reports under paragraph (1)(A),
				will be completed.
									(B)Deadline for
				semiannual reportThe
				Inspector General of the Board shall—
								(i)comply with the semiannual report
				requirements of paragraph (A) expeditiously, and in any event within 90 days
				after the end of the 6-month period covered by the report; and
								(ii)provide a copy of
				the report to any Member of Congress upon request.
								(5)GAO
				reviewThe Comptroller
				General of the United States shall, under such conditions as the Comptroller
				General determines to be appropriate, review reports made under paragraph (1),
				including the extent to which the Inspector General of the Board complied with
				section 8L of the Inspector General Act of 1978 with respect to each such
				report, and recommend improvements in the supervision of insured credit unions
				(including the implementation of this
				section).
						.

			Passed the House of
			 Representatives July 29, 2009.
			Lorraine C. Miller,
			Clerk.


116 S458 IS: To require the Administrator of the Environmental Protection Agency to revise certain ethylene oxide emissions standards under the Clean Air Act, and for other purposes.
U.S. Senate
2019-02-12
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. 458IN THE SENATE OF THE UNITED STATESFebruary 12, 2019Mr. Durbin (for himself and Ms. Duckworth) introduced the following bill; which was read twice and referred to the Committee on Environment and Public WorksA BILLTo require the Administrator of the Environmental Protection Agency to revise certain ethylene
			 oxide emissions standards under the Clean Air Act, and for other purposes.

		1.Ethylene oxide emissions standards
 (a)In generalNot later than 180 days after the date of enactment of this Act, the Administrator of the Environmental Protection Agency (referred to in this section as the Administrator) shall amend—
 (1)subparts O and FFFF of part 63 of title 40, Code of Federal Regulations, to revise the standards for the emission of ethylene oxide under those subparts based on the results described in the report of the National Center for Environmental Assessment of the Environmental Protection Agency entitled Evaluation of the Inhalation Carcinogenicity of Ethylene Oxide and dated December 2016; and
 (2)subpart O of part 63 of title 40, Code of Federal Regulations, to apply maximum achievable control technology (within the meaning of the Clean Air Act (42 U.S.C. 7401 et seq.)) requirements to chamber exhaust vents.
				(b)Notification
 (1)In generalNot later than 30 days after the Administrator learns of a violation of the standards revised under subsection (a), the Administrator shall notify the public of the violation in a manner determined to be appropriate by the Administrator.
 (2)Failure to notifyIf the Administrator fails to notify the public under paragraph (1) by the end of the period described in that paragraph, the Inspector General of the Environmental Protection Agency shall carry out an investigation to determine—
 (A)the reason or reasons for which the Administrator failed to notify the public; (B)the public health risks associated with the failure of the Administrator to notify the public; and
 (C)any steps the Administrator should take to ensure the Administrator meets the requirements described in paragraph (1) in the future.


113 S2075 IS: Military Commissary Sustainment Act
U.S. Senate
2014-03-04
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 CONGRESS2d Session
		S. 2075
		IN THE SENATE OF THE UNITED STATES

			March 4, 2014
			Mr. Warner (for himself and Mr. Chambliss) introduced the following bill; which was read twice and referred to the Committee on Armed Services

		A BILL
		To prohibit a reduction in funding for the defense commissary system in fiscal year 2015 pending
			 the report of the Military Compensation and Retirement Modernization
			 Commission.

		1.Short titleThis Act may be cited as the Military Commissary Sustainment Act.2.Prohibition on reduction in funding for the defense commissary system in fiscal year 2015 pending
			 the report of the Military Compensation and Retirement Modernization
			 Commission
			Notwithstanding any other provision of law, the monthly amount of funds  made available by the
			 Department of Defense for the defense commissary system during fiscal year
			 2015 may not be reduced below the average monthly amount of funds made
			 available for that system during fiscal year 2014 until the date of the
			 report of the Military Compensation and Retirement Modernization
			 Commission under section 674(f) of the National Defense Authorization Act
			 for Fiscal Year 2013 (Public Law 112–239; 126 Stat. 1792).


114 HR 5256 IH: Expanding DHS Overseas Passenger Security Screening and Vetting Operations Act
U.S. House of Representatives
2016-05-16
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		I
		114th CONGRESS
		2d Session
		H. R. 5256
		IN THE HOUSE OF REPRESENTATIVES

			May 16, 2016
			Mr. Thompson of Mississippi (for himself, Ms. Loretta Sanchez of California, Ms. Jackson Lee, Mr. Keating, Mr. Payne, Mrs. Watson Coleman, and Ms. Clarke of New York) introduced the following bill; which was referred to the Committee on Homeland Security, and in addition to the Committees on the Judiciary, Ways and Means, and Agriculture, 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 enhance the overseas operations of the Department of Homeland Security aimed at preventing
			 terrorist threats from reaching the United States, and for other purposes.

 1.Short titleThis Act may be cited as the Expanding DHS Overseas Passenger Security Screening and Vetting Operations Act. 2.Comprehensive strategy and implementation plan for DHS operations abroad (a)Strategy (1)In generalNot later than 180 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a comprehensive five-year strategy for existing and future international programs.
 (2)ContentsThe strategy required under paragraph (1) shall include, at a minimum, the following: (A)Specific Department of Homeland Security strategic risk-based priorities for implementing international programs.
 (B)A risk-based method for determining whether to establish new international programs or expand existing international programs to new locations, given resource constraints.
 (C)A mechanism to ensure alignment of resource allocations on international programs with the highest Department-wide and Government-wide strategic priorities.
 (D)A common reporting framework for the submission of reliable, comparable cost data by components of the Department on overseas expenditures attributable to international programs.
 (3)ConsiderationsIn developing the strategy required under paragraph (1), the Secretary of Homeland Security shall consider, at a minimum, the following:
 (A)Existing operations of international programs, together with specific information on the locations in which each such program operates.
 (B)The number of Department personnel deployed to each location at which an international program referred to in subparagraph (A) is in operation during the current and preceding fiscal year.
 (C)Analysis of the impacts of each international program on domestic operations of U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement, as the case may be, including staffing levels and the availability of resources.
 (D)Analysis of opportunities and barriers to a regional approach and coordination with partner governments on international law enforcement efforts abroad in line with Department-wide and United States Government-wide priorities.
 (E)Analysis of barriers to international program expansion. (F)Relevant Department strategy documents, including the Quadrennial Homeland Security Review and component strategies.
					(b)Implementation plans
 (1)In generalThe Secretary of Homeland Security shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate, on an annual basis, an implementation plan based on the strategy required under subsection (a) for the following fiscal year. Each such plan shall be submitted with the President’s budget request for the next fiscal year through fiscal year 2022, except that the first such plan may be submitted together with the President’s budget request for the next fiscal year or 180 days after submission of the strategy, whichever is later.
 (2)ContentsEach implementation plan required under paragraph (1) shall include, at a minimum, the following: (A)Information, specified on a location-by-location basis, on each international program, including an explanation of program goals and requirements.
 (B)Information on planned deployments of Department personnel for each international program referred to in subparagraph (A), specified on a location-by-location basis, together with an accounting of resource and personnel allocation required per program per location.
 (C)A plan to ensure Department personnel deployed at locations outside the United States have appropriate oversight and support to ensure performance in support of program and departmental goals.
 (D)Mechanisms for cross-component operations, coordination, and communication abroad. (3)FormatThe implementation plan required under paragraph (1) shall be submitted in unclassified form but may contain a classified annex if the Secretary of Homeland Security determines that such is appropriate.
				3.U.S. Customs and Border Protection staffing expansion
 (a)In generalThe Commissioner of U.S. Customs and Border Protection shall— (1)by not later than September 30, 2017, increase by 1,000 the number of U.S. Customs and Border Protection officers and 300 the number of U.S. Customs and Border Protection Agriculture Specialists over the number of such officers and Specialists, respectively, for fiscal year 2016; and
 (2)by not later than September 30, 2018, increase by 1,000 the number of U.S. Customs and Border Protection officers and 300 the number of U.S. Customs and Border Protection Agriculture Specialists over the number of such officers and Specialists, respectively, for fiscal year 2017.
 (b)Periodic reportingThe Secretary of Homeland Security, acting through the Commissioner of U.S. Customs and Border Protection, shall provide to the Committee on Homeland Security of the House of Representatives or the Committee on Homeland Security and Governmental Affairs of the Senate, upon request by either of such committees, information on the status of efforts to implement the requirements of subsection (a), including information on any impediments to such implementation.
			4.Visa Security Program expansion
 (a)Deployment planNot later than 180 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a plan for expanding, by not later than five years after the date of the enactment of this Act, the Visa Security Program in a risk-based manner to not fewer than 50 United States diplomatic and consular posts that issue visas. Such a plan shall include a prioritized list of such visa issuing posts based on the following:
 (1)Risk and volume. (2)The number of personnel necessary to operate each such post.
 (3)The expected costs of establishing and operating each such post. (4)Any potential security concerns regarding each such post.
 (b)Periodic reportingThe Secretary of Homeland Security shall provide to the Committee on Homeland Security of the House of Representatives or the Committee on Homeland Security and Governmental Affairs of the Senate, upon request by either of such committees, information on the status of efforts to implement the requirements of subsection (a), including information on any impediments to such implementation.
			5.Pre-Adjudicated Threat Recognition and Intelligence Operations Team (PATRIOT) program expansion
 (a)Deployment planNot later than 60 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a plan for deploying the Department of Homeland Security’s Pre-Adjudicated Threat Recognition and Intelligence Operations Team (PATRIOT) program to not fewer than 50 United States diplomatic and consular posts that issue visas, based on risk and volume, the minimum number of personnel necessary to operate each such post, the estimated costs of establishing and operating each such post, any potential security concerns for each such post, and anticipated timelines for deployment. Such plan shall include, at a minimum, the locations of visa issuing posts to be covered, an accounting of the technology, infrastructure, and personnel necessary to carry out deployment and operation of the PATRIOT program at such posts, and the estimated costs to deploy and operate such program.
 (b)ImplementationThe Secretary of Homeland Security shall implement the plan required under subsection (a) to ensure the PATRIOT program referred to in such subsection is being utilized to vet all visa applications, to the maximum extent practicable, at each United States diplomatic and consular post that issues visas to which such program has been expanded.
 (c)Periodic reportingThe Secretary of Homeland Security shall provide to the Committee on Homeland Security of the House of Representatives or the Committee on Homeland Security and Governmental Affairs of the Senate, upon request by either of such committees, information on the status of efforts to implement the requirements of this section, including information on any impediments to such implementation.
			6.Immigration cooperation program authorization
 (a)In generalSubtitle B of title IV of the Homeland Security Act of 2002 is amended by inserting after section 415 the following new section:

 416.Immigration Cooperation ProgramThere is established within U.S. Customs and Border Protection a program to be known as the Immigration Cooperation Program. Under such Program, U.S. Customs and Border Protection Officers, pursuant to an arrangement with a foreign country, may cooperate with foreign authorities, air carriers, and security employees at foreign airports to identify persons who may be inadmissible to the United States or otherwise pose a risk to the security of the United States..
 (b)Clerical amendmentThe table of contents in section 1(b) of the Homeland Security Act of 2002 is amended by inserting after the item relating to section 415 the following new item:

						Sec. 416. Immigration Cooperation Program..
 7.International trusted traveler programs modernizationNot later than 180 days after the date of the enactment of this Act, the Secretary of Homeland Security shall submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a plan for expanding participation in trusted traveler programs administered by U.S. Customs and Border Protection. Such plan shall include the following:
 (1)A strategy for increasing outreach to and awareness among the members of the traveling public regarding trusted traveler programs, requirements, and benefits.
 (2)An analysis of any barriers to expansion of trusted traveler programs. (3)An assessment of possible impacts on U.S. Customs and Border Protection staffing and resource requirements as a result of increased participation in trusted traveler programs.
 (4)An assessment of measures utilized to address potential risks or vulnerabilities of trusted traveler programs, including resulting from increased enrollment.
 (5)An analysis of the facilitation and security benefits from increased participation in trusted traveler programs.
 8.Security vetting for nonimmigrant visas evaluationNot later than 180 days after the date of the enactment of this Act, the Comptroller General of the United States shall conduct a review and submit to the Committee on Homeland Security of the House of Representatives and the Committee on Homeland Security and Governmental Affairs of the Senate a report on the adequacy and appropriateness of the security screening process for each United States nonimmigrant visa category. Such review shall include the processes for determining visa eligibility, including security screening and background checks, and coordination among relevant agencies.
 9.DefinitionIn this Act, the term international program means an international program or operation of U.S. Customs and Border Protection or U.S. Immigration and Customs Enforcement targeted at vetting and screening persons seeking to enter the United States in which Department of Homeland Security personnel and resources are deployed abroad.
		10.Authorization of funding
 There is authorized to be appropriated $250,000,000 for each of fiscal years 2017 and 2018 to carry out this Act and the amendment made by this Act.


116 HR 3323 IH: Nonprofit Relief Act of 2019
U.S. House of Representatives
2019-06-18
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 CONGRESS1st SessionH. R. 3323IN THE HOUSE OF REPRESENTATIVESJune 18, 2019Mrs. Carolyn B. Maloney of New York (for herself and Mr. Clyburn) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of
			 unrelated business taxable income, to provide that reimbursements for
			 costs of using passenger automobiles for charitable organizations are
			 excluded from gross income, to make the employer credit for paid family
			 and medical leave available to tax-exempt eligible employers, and for
			 other purposes.

 1.Short titleThis Act may be cited as the Nonprofit Relief Act of 2019. 2.Repeal of requirement that unrelated business taxable income be computed separately for each trade or business activity (a)In generalSection 512(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (6).
 (b)Effective dateThe amendment made by this section shall take effect as if included in section 13702 of Public Law 115–97.
			3.Mileage reimbursements to charitable volunteers excluded from gross income
 (a)In generalPart III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section:

					139H.Mileage reimbursements to charitable volunteers
 (a)In generalGross income of an individual does not include amounts received from an organization described in section 170(c) as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied—
 (1)by using the standard business mileage rate established under such section, and (2)as if the individual were an employee of an organization not described in section 170(c).
 (b)Application to volunteer services onlySubsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation.
 (c)No double benefitSubsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title.
 (d)Exemption from reporting requirementsSection 6041 shall not apply with respect to reimbursements excluded from income under subsection (a)..
 (b)Clerical amendmentThe table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item:

						Sec. 139H. Mileage reimbursements to charitable volunteers..
 (c)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2017. 4.Employer credit for paid family and medical leave made available to tax-exempt eligible employers (a)In generalSection 45S of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:

					(i)Credit made available to tax-Exempt eligible employers
 (1)In generalIn the case of a tax-exempt eligible employer, there shall be treated as a credit allowable under subpart C (and not allowable under this subpart) the lesser of—
 (A)the amount of the credit determined under this section with respect to such employer, or (B)the amount of the payroll taxes of the employer during the calendar year in which the taxable year begins.
 (2)Tax-exempt eligible employerFor purposes of this subsection, the term tax-exempt eligible employer means an eligible employer which is any organization described in section 501(c) which is exempt from taxation under section 501(a).
 (3)Payroll taxesFor purposes of this subsection— (A)In generalThe term payroll taxes means—
 (i)amounts required to be withheld from the employees of the tax-exempt eligible employer under section 3401(a),
 (ii)amounts required to be withheld from such employees under section 3101(b), and (iii)amounts of the taxes imposed on the tax-exempt eligible employer under section 3111(b).
 (B)Special ruleA rule similar to the rule of section 24(d)(2)(C) shall apply for purposes of subparagraph (A). (C)Coordination with small employer health insurance creditThe payroll taxes taken into account under this section with respect to any tax-exempt eligible employer for any taxable year shall be reduced by the amount of any credit allowable to such employer under section 45R(f)..
 (b)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2017. 5.Increase in corporate income tax rate (a)In generalSection 11(b) of the Internal Revenue Code of 1986 is amended by striking 21 percent and inserting 21.06 percent.
 (b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2019.