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Question: SECTION 1. EXPENSES FOR HOUSEHOLD AND ELDER CARE SERVICES NECESSARY FOR
GAINFUL EMPLOYMENT.

(a) In General.--Subpart A 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:

''SEC. 25E. EXPENSES FOR HOUSEHOLD AND ELDER CARE SERVICES NECESSARY
FOR GAINFUL EMPLOYMENT.

''(a) Allowance of Credit.--
''(1) In general.--In the case of an individual for which
there are 1 or more qualifying individuals (as defined in
subsection (b)(1)) with respect to such individual, there shall
be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to the applicable
percentage of the employment-related expenses (as defined in
subsection (b)(2)) paid by such individual during the taxable
year.
''(2) Applicable percentage defined.--For purposes of
paragraph (1), the term 'applicable percentage' means 35
percent reduced (but not below 20 percent) by 1 percentage
point for each $2,000 (or fraction thereof) by which the
taxpayer's adjusted gross income for the taxable year exceeds
$15,000.
''(b) Definitions of Qualifying Individual and Employment-Related
Expenses.--For purposes of this section--
''(1) Qualifying individual.--The term 'qualifying
individual' means an individual who--
''(A) has attained age 50, and
''(B) is one of the following:
''(i) An individual who bears a
relationship to the taxpayer described in
subparagraph (C) or (D) of section 152(d)(2)
(relating to fathers, mothers, and ancestors).
''(ii) An individual would be a dependent
of the taxpayer (as defined in section 152,
determined without regard to subsections (b)(1)
and (b)(2)) as a qualifying relative described
in section 152(d)(1) if--
''(I) in lieu of subparagraphs (B)
and (C) thereof the following applied
with respect to the individual:
''(aa) the taxpayer has
provided over one-half of the
individual's support for the
calendar year in which such
taxable year begins and each of
the preceding 4 taxable years,
and
''(bb) the individual's
modified adjusted gross income
for the calendar year in which
such taxable year begins is
less than the exemption amount
(as defined in section 151(d)),
''(II) the individual is physically
or mentally incapable of caring for
himself or herself, and
''(III) who has the same principal
place of abode as the taxpayer for more
than one-half of such taxable year.
''(iii) The spouse of the taxpayer who is
physically or mentally incapable of caring for
himself or herself.
''(2) Modified adjusted gross income.--The term 'modified
adjusted gross income' means adjusted gross income determined
without regard to section 86.
''(3) Employment-related expenses.--
''(A) In general.--The term 'employment-related
expenses' means amounts paid for the following
expenses, but only if such expenses are incurred to
enable the taxpayer to be gainfully employed for any
period for which there are 1 or more qualifying
individuals with respect to the taxpayer:
''(i) expenses for household services, and
''(ii) expenses for the care of a
qualifying individual, including expenses for
respite care and hospice care.
''(B) Exception.--Employment-related expenses
described in subparagraph (A) which are incurred for
services outside the taxpayer's household shall be
taken into account only if incurred for the care of--
''(i) a qualifying individual described in
paragraph (1)(A), or
''(ii) a qualifying individual (not
described in paragraph (1)(A)) who regularly
spends at least 8 hours each day in the
taxpayer's household.
''(C) Dependent care centers.--Employment-related
expenses described in subparagraph (A) which are
incurred for services provided outside the taxpayer's
household by a dependent care center (as defined in
subparagraph (D)) shall be taken into account only if--
''(i) such center complies with all
applicable laws and regulations of a State or
unit of local government, and
''(ii) the requirements of subparagraph (B)
are met.
''(D) Dependent care center defined.--For purposes
of this paragraph, the term 'dependent care center'
means any facility which--
''(i) provides care for more than six
individuals (other than individuals who reside
at the facility), and
''(ii) receives a fee, payment, or grant
for providing services for any of the
individuals (regardless of whether such
facility is operated for profit).
''(c) Dollar Limit on Amount Creditable.--The amount of the
employment-related expenses incurred during any taxable year which may
be taken into account under subsection (a) shall not exceed--
''(1) $3,000 if there is 1 qualifying individual with
respect to the taxpayer for such taxable year, or
''(2) $6,000 if there are 2 or more qualifying individuals
with respect to the taxpayer for such taxable year.
The amount determined under paragraph (1) or (2) (whichever is
applicable) shall be reduced by the aggregate amount excludable from
gross income under section 129 for the taxable year.
''(d) Earned Income Limitation.--Except as otherwise provided in
this subsection, the amount of the employment-related expenses incurred
during any taxable year which may be taken into account under
subsection (a) shall not exceed--
''(1) in the case of an individual who is not married at
the close of such year, such individual's earned income for
such year, or
''(2) in the case of an individual who is married at the
close of such year, the lesser of such individual's earned
income or the earned income of his spouse for such year.
''(e) Special Rules.--For purposes of this section--
''(1) Place of abode.--An individual shall not be treated
as having the same principal place of abode of the taxpayer if
at any time during the taxable year of the taxpayer the
relationship between the individual and the taxpayer is in
violation of local law.
''(2) Married couples must file joint return.--If the
taxpayer is married at the close of the taxable year, the
credit shall be allowed under subsection (a) only if the
taxpayer and his spouse file a joint return for the taxable
year.
''(3) Marital status.--An individual legally separated from
his spouse under a decree of divorce or of separate maintenance
shall not be considered as married.
''(4) Certain married individuals living apart.--If--
''(A) an individual who is married and who files a
separate return--
''(i) maintains as his home a household
which constitutes for more than one-half of the
taxable year the principal place of abode of a
qualifying individual, and
''(ii) furnishes over half of the cost of
maintaining such household during the taxable
year, and
''(B) during the last 6 months of such taxable year
such individual's spouse is not a member of such
household, such individual shall not be considered as
married.
''(5) Payments to related individuals.--No credit shall be
allowed under subsection (a) for any amount paid by the
taxpayer to an individual--
''(A) with respect to whom, for the taxable year, a
deduction under section 151(c) (relating to deduction
for personal exemptions for dependents) is allowable
either to the taxpayer or his spouse, or
''(B) who is a child of the taxpayer (within the
meaning of section 152(f)(1)) who has not attained the
age of 19 at the close of the taxable year. For
purposes of this paragraph, the term 'taxable year'
means the taxable year of the taxpayer in which the
service is performed.
''(6) Identifying information required with respect to
service provider.--No credit shall be allowed under subsection
(a) for any amount paid to any person unless--
''(A) the name, address, and taxpayer
identification number of such person are included on
the return claiming the credit, or
''(B) if such person is an organization described
in section 501(c)(3) and exempt from tax under section
501(a), the name and address of such person are
included on the return claiming the credit.
In the case of a failure to provide the information required
under the preceding sentence, the preceding sentence shall not
apply if it is shown that the taxpayer exercised due diligence
in attempting to provide the information so required.
''(7) Identifying information required with respect to
qualifying individuals.--No credit shall be allowed under this
section with respect to any qualifying individual unless the
TIN of such individual is included on the return claiming the
credit.
''(f) Regulations.--The Secretary shall prescribe such regulations
as may be necessary to carry out the purposes of this section.''.
(b) Clerical Amendment.--The table of sections for subpart A 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 item:

''Sec. 25E. Expenses for household and elder care services necessary
for gainful employment.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

Answer: Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Transparency and Honesty in Energy
Regulations Act of 2016''.

SEC. 2. FINDINGS.

Congress finds the following--
(1) As a tool to justify Federal actions by the Department
of Energy and the Environmental Protection Agency (hereinafter
in this section referred to as the ''EPA'') addressing
greenhouse gas emissions, including those regulating or
prohibiting the exploration, mining, production, and use of
coal as well as other fossil fuels as energy sources, the
Social Cost of Carbon (hereinafter in this section referred to
as the ''SCC'') and the Social Cost of Methane (hereinafter in
this section referred to as the ''SCM'') in theory represent
the hypothetical cost of an incremental ton of carbon dioxide
(CO<INF>2</INF>) or methane emissions in a given year.
(2) Office of Management and Budget (hereinafter in this
section referred to as the ''OMB'') Circular A-4 guides Federal
agencies on the development of regulatory impact analysis
required under Executive Order 12866 as well as other
authorities, instructing agencies to include discount rates of
3 and 7 percent while also evaluating the cost and benefits
that accrue to citizens and residents of the United States.
(3) First developed in 2009 by an interagency working
group, including the Department of Energy and the EPA, the SCC
estimates fail to comply with OMB Circular A-4 prescribed
discount rates of 3 and 7 percent.
(4) While OMB Circular A-4 specifies that an evaluation of
the global effects, when undertaken, is to be reported
separately from domestic costs and benefits, the SCC instead
calculated the global benefits in lieu of and not in addition
to the domestic effects.
(5) The use of the SCC estimates in Department of Energy
and EPA rulemakings prior to any opportunity for public notice
and comment violated not only scientific peer-review
requirements but also the President's commitment to transparent
and open government as outlined in his January 21, 2009,
memorandum to the heads of executive departments and agencies.
(6) In July 2015, as part of a revision of the SCC in
response to over 150 substantive comments and in acknowledgment
of the faulty process by which the SCC estimates were
developed, the OMB requested the National Academies of Science,
Engineering and Medicine (hereinafter in this section referred
to as the ''NAS'') review and make recommendations for the
improvement of the SCC estimates.
(7) Shortly after the commencement of the NAS review, the
EPA, without appropriate peer review and an opportunity for
public notice and comment, utilized the EPA-developed SCM
estimates in justifying the costs and benefits of the September
2015 proposed and recently finalized rules under the Clean Air
Act for methane emissions from new, modified, and reconstructed
sources in the oil and gas sector.
(8) Continued use by the Department of Energy and the EPA
of the SCC and the SCM ignores sound science in order to
eliminate the exploration, mining, production, and use of our
abundant domestic sources of fossil fuel energy.
(9) The Department of Energy and EPA regulations, which are
costing American families billions of dollars per year, are
being justified in large part by SCC and SCM estimates.

SEC. 3. PROHIBITION ON CONSIDERING THE SOCIAL COST OF CARBON AND THE
SOCIAL COST OF METHANE.

The Secretary of Energy, when acting under any authority, and the
Administrator of the Environmental Protection Agency, when acting under
the authority of the Clean Air Act (42 U.S.C. 7401 et seq.), may not
consider the social cost of carbon or the social cost of methane as
part of any cost benefit analysis required under law or under Executive
Order 12866 or 13563, in any rulemaking, in the issuance of any
guidance, or in taking any other agency action, or as a justification
for any rulemaking, guidance document, or agency action, unless a
Federal law is enacted, after the date of enactment of this Act,
explicitly authorizing such consideration.

SEC. 4. REPORT OF THE ADMINISTRATOR OF THE EPA.

Not later than 120 days after the date of enactment of this Act,
the Administrator of the Environmental Protection Agency, in
coordination and consultation with the Secretary of Energy, the
Secretary of the Interior, and the Council on Environmental Quality
shall submit a report to the Committees on Energy and Commerce and on
Natural Resources of the House of Representatives and the Committees on
the Environment and Public Works and on Energy and Natural Resources of
the Senate, detailing the number of proposed and final rulemakings,
guidance documents, and agency actions since January 2009 that use the
social cost of carbon or the social cost of methane, including as part
of any cost benefit analysis required under Executive Order 12866 and
other relevant authorities.

SEC. 5. DEFINITIONS.

In this Act:
(1) The term ''social cost of carbon'' means--
(A) the social cost of carbon as described in--
(i) the document entitled ''Technical
Support Document: Social Cost of Carbon for
Regulatory Impact Analysis Under Executive
Order 12866'' published by the Interagency
Working Group on Social Cost of Carbon, United
States Government, in February 2010; or
(ii) the document entitled ''Technical
Support Document: Technical Update of the
Social Cost of Carbon for Regulatory Impact
Analysis Under Executive Order 12866''
published by the Interagency Working Group on
Social Cost of Carbon, United States
Government, in May 2013, and revised in
November 2013 and July 2015, or any other
successor or substantially related document; or
(B) any other estimate of the monetized damages
associated with an incremental increase in carbon
dioxide emissions in a given year.
(2) The term ''social cost of methane'' means the estimate
of the social cost of methane--
(A) as described in--
(i) the proposed rule entitled ''Oil and
Natural Gas Sector: Emission Standards for New
and Modified Sources'' published by the
Environmental Protection Agency in the Federal
Register on September 18, 2015 (80 Fed. Reg.
56593);
(ii) the final rule entitled ''Oil and
Natural Gas Sector: Emission Standards for New,
Reconstructed, and Modified Sources'' published
by the Environmental Protection Agency in the
Federal Register on June 3, 2016 (81 Fed. Reg.
35824); or
(iii) the ''Regulatory Impact Analysis of
the Final Oil and Natural Gas Sector: Emission
Standards for New, Reconstructed, and Modified
Sources'' prepared by the Environmental
Protection Agency, Office of Air and Radiation,
in May 2016, and identified by docket ID number
EPA-HQ-OAR-2010-0505-7630; or
(B) any other successor or substantially related
estimate.

Answer: Transparency and Honesty in Energy Regulations Act of 2016 This bill prohibits the Department of Energy and the Environmental Protection Agency (EPA) from considering the social cost of carbon or methane as part of any cost benefit analysis, unless a federal law is enacted authorizing such consideration. The EPA must report on the number of proposed and final rulemakings, guidance documents, and agency actions since January 2009 that use either of those social costs, including as part of any cost benefit analysis required under Executive Order 12866 and other relevant authorities.

Question: SECTION. 1. SHORT TITLE.

This Act may be cited as the ''Computer Equipment and Technology
Export Control Reform Act''.

SEC. 2. ANNUAL REVIEW OF CONTROLS ON COMPUTERS.

Section 4 of the Export Administration Act of 1979 (50 U.S.C. App.
2403) is amended by adding at the end the following new subsection:
''(h) Review of Export Controls on Computer Equipment and
Technology.--
''(1) In general.--In order to ensure that requirements of
validated licenses and other licenses authorizing multiple
exports are periodically removed as computer equipment,
computer communications and networking equipment, computer
software, and related technology, that are subject to such
requirements become obsolete with respect to the specific
objectives of the export controls requiring such licenses, the
Secretary shall conduct periodic reviews of such controls. The
Secretary shall complete such a review not later than 6 months
after the date of the enactment of this subsection, and not
later than the end of each 1-year period thereafter.
''(2) Review elements.--In conducting each review under
paragraph (1), the Secretary shall do the following with
respect to the export controls requiring a license described in
paragraph (1):
''(A) Objectives of control.--The Secretary shall
identify the specific objectives of the export
controls, for the 12-month period beginning on the date
on which the review is completed, for each country for
which a validated license is required. When an
objective of an export control is to defer the
development of a specific capability in such country,
the Secretary shall specify for what period of time the
controls are expected to defer such capability.
''(B) Quantity and performance.--The Secretary
shall estimate, for the 12-month period described in
subparagraph (A), the quantity and performance
(measured in Composite Theoretical Performance or other
relevant performance metrics) of computer systems that
must be obtained by each country for which a validated
license is required in order to defeat the objectives
of the export controls.
''(C) Availability to controlled destinations.--The
Secretary shall evaluate the effectiveness of the
export controls in achieving their specific objectives,
including explicit descriptions of the availability,
during the 12-month period described in subparagraph
(A), to controlled countries of computer equipment,
computer communications and networking equipment,
computer software, and related technology on which the
export controls are in effect--
''(i) from sources that do not control the
export of such items, and from sources from
which no effective export controls on such
items exist;
''(ii) as a result of actual or potential
diversion, including potential diversion of
software over international computer or
telephone networks;
''(iii) as a result of export license
authorizations from countries other than the
United States;
''(iv) as a result of indigenous production
in controlled countries; and
''(v) as a result of United States
regulations permitting exports to such
countries of items with minimal United States
content by value.
''(D) Economic impact.--The Secretary shall
evaluate the economic impact, during the 12-month
period described in subparagraph (A), of the export
controls on exporting companies, including estimates of
lost sales, loss in market share, and administrative
overhead.
''(3) Increase in thresholds.--After completing each review
under this subsection, the Secretary shall increase, if
warranted by the findings of the review, the following export
control thresholds, consistent with the obligations of the
United States under bilateral and multilateral agreements:
''(A) The performance levels at which computer
systems are eligible for delivery under a distribution
license.
''(B) The performance levels at which computer
systems may be shipped under a general license to
countries other than controlled countries.
''(C) The performance levels defining a
'supercomputer'.
''(D) The performance levels at which a validated
license is required for the export to a controlled
country of computer systems and peripherals, software,
parts, and communications equipment normally supplied
with such computer systems.
In any recommendation or publication for such increase, the
Secretary shall include the specific rationale for the
increase.
''(4) Default provisions.--If on the date by which a review
under this subsection must be completed, the review is not
completed or a report on the review has not been transmitted to
the Congress under paragraph (5), the performance levels
described in paragraph (3) then in effect, stated in terms of
Composite Theoretical Performance or other relevant performance
metrics, shall double, effective 90 days from that date. No
change in regulations or notice in the Federal Register shall
be required to implement such increase in performance levels.
''(5) Report.--The Secretary shall transmit to the Congress
and to the Computer Systems Technical Advisory Committee (or
successor technical advisory committee) a report on the
findings of each review conducted under this subsection,
addressing each requirement set forth in paragraph (2). Within
60 days thereafter, the Computer Systems Technical Advisory
Committee (or successor technical advisory committee) shall
transmit to the Congress a concise statement specifying its
concurrence or nonconcurrence with each matter contained in the
Secretary's report, along with specific reasons for such
concurrence or nonconcurrence.
''(6) Hearings.--The Secretary shall conduct public
hearings not less than once each year in order to solicit
information from all interested parties on all matters to be
addressed in each review conducted under this subsection.''.

SEC. 3. DE MINIMUS DECONTROL OF COMPUTER SYSTEMS.

Section 4 of the Export Administration Act of 1979 (50 U.S.C. App.
2403) is amended by adding at the end the following new subsection:
''(i) Removal of Controls on Computer Systems Valued at Less Than
$5,000.--
''(1) In general.--No validated license shall be required
under this Act for the export or reexport to any controlled
country of any digital computer having a net value of less than
$5,000.
''(2) Definition of net value.--As used in paragraph (1),
the 'net value' of a digital computer means the actual selling
price of the computer, less transport charges, to the customer
abroad, or the current market price of the computer to the same
type of customer in the United States.
''(3) No quantity limit.--No limit may be placed under this
Act on the number of computer systems to which paragraph (1)
applies that may be exported or reexported at any one time or
on the number of shipments of such computer systems to any
controlled country or end-user in a controlled country.''.

SEC. 4. DECONTROL OF MASS-MARKET COMPUTER EQUIPMENT.

Section 4 of the Export Administration Act of 1979 (50 U.S.C. App.
2403) is amended by adding at the end the following new subsection:
''(j) Removal of Controls on Mass-Market Computer Equipment.--
''(1) Mass-market computer equipment defined.--For purposes
of this subsection, the term 'mass-market computer equipment'
means any computer system, computer networking equipment,
peripheral to a computer system, part or subassembly of a
computer system, or combination thereof, on which export
controls are in effect under this Act, and which will have been
installed for end-use outside the United States in a quantity
exceeding 100,000 units over a 12-month period, as determined
under paragraph (2).
''(2) Anticipatory review of mass-market computer
equipment.--Not later than--
''(A) 6 months after the date of the enactment of
this subsection, and
''(B) the end of each 1-year period occurring
thereafter,
the Secretary shall, in consultation with the Computer Systems
Technical Advisory Committee (or successor technical advisory
committee), industry groups, and computer equipment producers,
identify those items (including computer systems differentiated
in terms of Composite Theoretical Performance) that will be
installed for end-use outside the United States in a quantity
exceeding 100,000 units during the 12-month period beginning on
the applicable date described in subparagraph (A) or (B).
Estimates of numbers of items installed shall be based on
reliable estimates provided by producers of such items.
''(3) Action by the secretary.--Not later than 30 days
after an item is determined by the Secretary under paragraph
(2) to be mass-market computer equipment, the Secretary shall
either--
''(A) eliminate export controls on such equipment
and publish a notice of such action in the Federal
Register; or
''(B) in the case of an item controlled under the
terms of an export control regime in which the United
States participates with 1 or more other countries,
propose the elimination of controls on such equipment
in accordance with the procedures of the appropriate
regime and publish a notice of such proposal in the
Federal Register.''.

SEC. 5. IDENTIFICATION OF PROLIFERATION END-USERS.

Section 4 of the Export Administration Act of 1979 (50 U.S.C. App.
2403) is amended by adding at the end the following new subsection:
''(k) Identification of Proliferation Endusers.--
''(1) Proliferation enduser defined.--For purposes of this
subsection, the term 'proliferation enduser' means any entity
that is engaged, directly or indirectly, in the design,
development, or production of nuclear, chemical, or biological
weapons or missiles and is located in a country that is not
party to a bilateral or multilateral agreement the purpose of
which is to limit the spread of such weapons and activities and
to which the United States is a party.
''(2) Publication of proliferation endusers.--The Secretary
shall, within 10 days after communicating to any United States
exporter (including by denying an export license to such
exporter) that any entity has been identified as a
proliferation enduser, publish in the Federal Register the name
and specific validated license requirements for exports to such
proliferation enduser. If such publication is not made, such
entity shall be deemed not to be a proliferation enduser and
exports or reexports to such entity shall not require an
individual validated license solely because of activities
described in paragraph (1).''.

Answer:
Computer Equipment and Technology Export Control Reform Act - Amends the Export Administration Act of 1979 to direct the Secretary of Commerce to: (1) conduct annual reviews of export controls on computer equipment and technology; (2) increase certain export control thresholds if warranted by the review; and (3) report review findings to the Congress and the Computer Systems Technical Advisory Committee.
Exempts from license requirements for export or reexport to any controlled country digital computers valued at less than $5,000.
Directs the Secretary to: (1) identify specified items that will be installed for end-use outside the United States; and (2) publish in the Federal Register the name and specified license requirements for exports to a proliferation end-user (any entity engaged in the design, development, or production of nuclear, chemical, or biological weapons or missiles which is located in a country that is not party to an agreement, to which the United States is a party, to limit the spread of such weapons and activities).