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Question: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ''Keeping Families
Together Act of 2005''.
(b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Restoration of definition of aggravated felony (repeal of
section 321 of IIRIRA).
Sec. 3. Restoration of detention policy.
Sec. 4. Repeal of time stop provisions.
Sec. 5. Repeal of section 101(a)(48).
Sec. 6. Restoration of section 212(c).
Sec. 7. Restoration of judicial review provisions.
Sec. 8. Post-proceeding relief for affected aliens.

SEC. 2. RESTORATION OF DEFINITION OF AGGRAVATED FELONY (REPEAL OF
SECTION 321 OF IIRIRA).

(a) In General.--Effective as if included in the enactment of the
Illegal Immigration Reform and Immigrant Responsibility Act of 1996
(division C of Public Law 104-208), section 321 of such Act is repealed
and the provisions of law amended by such section are restored as if
such section had not been enacted.
(b) Restoration of Rights.--Any alien whose legal permanent
resident status, application for permanent residence, or application
for cancellation of removal, was affected by the changes in the
definition of ''aggravated felony'' made by such section 321 may apply
to the Secretary of Homeland Security to be considered for adjustment
of status or cancellation of removal in conformance with the provisions
of section 101(a)(43) of the Immigration and Nationality Act, as
restored by subsection (a).

SEC. 3. RESTORATION OF DETENTION POLICY.

(a) In General.--Section 236(c) of the Immigration and Nationality
Act (8 U.S.C. 1226(c)) is amended to read as follows:
''(c) Detention of Criminal Aliens.--
''(1) In general.--The Secretary of Homeland Security shall
take into custody any alien convicted of an aggravated felony
upon release of the alien (regardless of whether or not such
release is on parole, supervised release, or probation, and
regardless of the possibility of rearrest or further
confinement in respect of the same offense). Notwithstanding
subsection (a) or section 241(a) but subject to paragraph (2),
the Secretary of Homeland Security shall not release such felon
from custody.
''(2) Non-release.--The Secretary of Homeland Security may
not release from custody any who has been convicted of an
aggravated felony, either before or after a determination of
removability, unless--
''(A)(i) the alien was lawfully admitted, or
''(ii) the alien was not lawfully admitted but the
alien cannot be removed because the designated country
of removal will not accept the alien; and
''(B) the alien satisfies the Secretary of Homeland
Security that the alien will not pose a danger to the
safety of other persons or of property and is likely to
appear for any scheduled proceeding.''.
(b) Effective Date.--The amendment made by subsection (a) shall be
effective as if included in the Illegal Immigration Reform and
Immigrant Responsibility Act of 1996.

SEC. 4. REPEAL OF TIME STOP PROVISIONS.

(a) In General.--Section 240A(d) of the Immigration and Nationality
Act (8 U.S.C. 1229b(d)) is repealed.
(b) Effective Date.--The repeal made by subsection (a) shall be
effective as if included in the enactment of subtitle A of title III of
the Illegal Immigration Reform and Immigrant Responsibility Act of
1996.

SEC. 5. REPEAL OF SECTION 101(A)(48).

(a) In General.--Paragraph (48) of section 101(a)(48) of the
Immigration and Nationality Act (8 U.S.C. 1101(a)) is repealed.
(b) Effective Date.--The repeal made by subsection (a) shall take
effect as if included in the enactment of section 322(a) of the Illegal
Immigration Reform and Immigrant Responsibility Act of 1996.

SEC. 6. RESTORATION OF SECTION 212(C).

(a) In General.--Section 212 of the Immigration and Nationality Act
(8 U.S.C. 1182) is amended by inserting after subsection (b) the
following new subsection:
''(c) Aliens lawfully admitted for permanent residence who
temporarily proceeded abroad voluntarily and not under an order of
deportation or removal, and who are returning to a lawful
unrelinquished domicile of seven consecutive years, may be admitted in
the discretion of the Secretary of Homeland Security without regard to
the provisions of subsection (a) (other than paragraphs (3) and
(10)(C)). Nothing contained in this subsection shall limit the
authority of the Secretary of Homeland Security to exercise the
discretion vested in him under section 211(b). The first sentence of
this subsection shall not apply to an alien who has been convicted of
one or more aggravated felonies and has served for such felony or
felonies a term of imprisonment of at least 5 years.''.
(b) Effective Date.--The amendment made by subsection (a) applies
as of April 24, 1996, as if section 440(d) of the Antiterrorism and
Effective Death Penalty Act of 1996 (Public Law 104-132) and section
304(b) of Illegal Immigration Reform and Immigrant Responsibility Act
of 1996 (division C of Public Law 104-208) had not been enacted.

SEC. 7. RESTORATION OF JUDICIAL REVIEW PROVISIONS.

(a) In General.--Section 242 of the Immigration and Nationality Act
(8 U.S.C. 1252) is amended to read as follows:

''judicial review of orders of removal

''Sec. 242. (a) The procedure prescribed by, and all the
provisions of chapter 158 of title 28, United States Code, shall apply
to, and shall be the sole and exclusive procedure for, the judicial
review of all final orders of removal heretofore or hereafter made
against aliens within the United States pursuant to administrative
proceedings under section 240 of this Act or comparable provisions of
any prior Act, except that--
''(1) a petition for review may be filed not later than 90
days after the date of the issuance of the final removal order,
or, in the case of an alien convicted of an aggravated felony
not later than 30 days after the issuance of such order;
''(2) the venue of any petition for review under this
section shall be in the judicial circuit in which the
administrative proceedings before an immigration judge were
conducted in whole or in part, or in the judicial circuit
wherein is the residence, as defined in this Act, of the
petitioner, but not in more than one circuit;
''(3) the action shall be brought against the Department of
Homeland Security, as respondent. Service of the petition to
review shall be made upon the Secretary of Homeland Security of
the United States and upon the official of the Department of
Homeland Security in charge of the district in which the office
of the clerk of the court is located. The service of the
petition for review upon such official of the Service shall
stay the removal of the alien pending determination of the
petition by the court, unless the court otherwise directs or
unless the alien is convicted of an aggravated felony, in which
case the Service shall not stay the removal of the alien
pending determination of the petition of the court unless the
court otherwise directs;
''(4) except as provided in clause (B) of paragraph (5) of
this subsection, the petition shall be determined solely upon
the administrative record upon which the removal order is based
and the Secretary of Homeland Security's findings of fact, if
supported by reasonable, substantial, and probative evidence on
the record considered as a whole, shall be conclusive;
''(5) whenever any petitioner, who seeks review of an order
under this section, claims to be a national of the United
States and makes a showing that his claim is not frivolous, the
court shall (A) pass upon the issues presented when it appears
from the pleadings and affidavits filed by the parties that no
genuine issue of material fact is presented; or (B) where a
genuine issue of material fact as to the petitioner's
nationality is presented, transfer the proceedings to a United
States district court for the district where the petitioner has
his residence for hearing de novo of the nationality claim and
determination as if such proceedings were originally initiated
in the district court under the provisions of section 2201 of
title 28, United States Code. Any such petitioner shall not be
entitled to have such issue determined under section 360(a) of
this Act or otherwise;
''(6) whenever a petitioner seeks review of an order under
this section, any review sought with respect to a motion to
reopen or reconsider such an order shall be consolidated with
the review of the order;
''(7) if the validity of a removal order has not been
judicially determined, its validity may be challenged in a
criminal proceeding against the alien for violation of
subsection (a) or (b) of section 243 of this Act only by
separate motion for judicial review before trial. Such motion
shall be determined by the court without a jury and before the
trial of the general issue. Whenever a claim to United States
nationality is made in such motion, and in the opinion of the
court, a genuine issue of material fact as to the alien's
nationality is presented, the court shall accord him a hearing
de novo on the nationality claim and determine that issue as if
proceedings had been initiated under the provisions of section
2201 of title 28, United States Code. Any such alien shall not
be entitled to have such issue determined under section 360(a)
of this Act or otherwise. If no such hearing de novo as to
nationality is conducted, the determination shall be made
solely upon the administrative record upon which the removal
order is based and the Secretary of Homeland Security's
findings of fact, if supported by reasonable, substantial, and
probative evidence on the record considered as a whole, shall
be conclusive. If the removal order is held invalid, the court
shall dismiss the indictment and the United States shall have
the right to appeal to the court of appeals within 30 days. The
procedure on such appeals shall be as provided in the Federal
rules of criminal procedure. No petition for review under this
section may be filed by any alien during the pendency of a
criminal proceeding against such alien for violation of
subsection (a) or (b) of section 243 of this Act;
''(8) nothing in this section shall be construed to require
the Secretary of Homeland Security to defer removal of an alien
after the issuance of a removal order because of the right of
judicial review of the order granted by this section, or to
relieve any alien from compliance with subsections (a) and (b)
of section 243 of this Act. Nothing contained in this section
shall be construed to preclude the Secretary of Homeland
Security from detaining or continuing to detain an alien or
from taking the alien into custody pursuant to section 241 of
this Act at any time after the issuance of a removal order;
''(9) it shall not be necessary to print the record or any
part thereof, or the briefs, and the court shall review the
proceedings on a typewritten record and on typewritten briefs;
and
''(10) any alien held in custody pursuant to an order of
removal may obtain judicial review thereof by habeas corpus
proceedings.
''(b) Notwithstanding the provisions of any other law, any alien
against whom a final order of removal has been made heretofore or
hereafter under the provisions of section 235 of this Act or comparable
provisions of any prior Act may obtain judicial review of such order by
habeas corpus proceedings and not otherwise.
''(c) An order of removal shall not be reviewed by any court if the
alien has not exhausted the administrative remedies available to the
alien as of right under the immigration laws and regulations or if the
alien has departed from the United States after the issuance of the
order. Every petition for review or for habeas corpus shall state
whether the validity of the order has been upheld in any prior judicial
proceeding, and, if so, the nature and date thereof, and the court in
which such proceeding took place. No petition for review or for habeas
corpus shall be entertained if the validity of the order has been
previously determined in any civil or criminal proceeding, unless the
petition presents grounds which the court finds could not have been
presented in such prior proceeding, or the court finds that the remedy
provided by such prior proceeding was inadequate or ineffective to test
the validity of the order.
''(d)(1) A petition for review or for habeas corpus on behalf of an
alien against whom a final order of removal has been issued pursuant to
section 238(b) may challenge only--
''(A) whether the alien is in fact the alien described in
the order;
''(B) whether the alien is in fact an alien described in
section 238(b)(2);
''(C) whether the alien has been convicted of an aggravated
felony and such conviction has become final; and
''(D) whether the alien was afforded the procedures
required by section 238(b)(4).
''(2) No court shall have jurisdiction to review any issue other
than an issue described in paragraph (1).''.
(b) Effective Date.--The amendment made by subsection (a) shall
take effect on the date of the enactment of this Act and shall apply to
determinations pending on or after such date with respect to which--
(1) a final administrative decision has been/not been
rendered as of such date; or
(2) such a decision has been rendered but the period for
seeking judicial review of the decision has not expired.

SEC. 8. POST-PROCEEDING RELIEF FOR AFFECTED ALIENS.

(a) In General.--Notwithstanding section 240(c)(6) of the
Immigration and Nationality Act (8 U.S.C. 1229a(c)(6)) or any other
limitation imposed by law on motions to reopen removal proceedings, the
Secretary of Homeland Security shall establish a process (whether
through permitting the reopening of a removal proceeding or otherwise)
under which an alien--
(1) who is (or was) in removal proceedings before the date
of the enactment of this Act (whether or not the alien has been
removed as of such date); and
(2) whose eligibility for cancellation of removal has been
established by this Act;
may apply (or reapply) for cancellation of removal under section
240A(a) of the Immigration and Nationality Act (8 U.S.C. 1229b(a)) as a
beneficiary of the relief provided under this Act.
(b) Parole.--The Secretary of Homeland Security should exercise the
parole authority under section 212(d)(5)(A) of the Immigration and
Nationality Act (8 U.S.C. 1182(d)(5)(A)) for the purpose of permitting
aliens removed from the United States to participate in the process
established under subsection (a).

Answer: Keeping Families Together Act of 2005 - Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (Act) to repeal the provision amending the definition of "aggravated felony," and restore provisions of law amended by such provision as if it had not been enacted, including residency-or status-related rights of an affected legal alien.

Amends the Immigration and Nationality Act to revise detention of criminal alien provisions, effective as if included in the Act.

Repeals, as if included in the Act: (1) certain provisions respecting termination of continuous presence or physical presence in the United States; and (2) the definition of "conviction."

Authorizes the Secretary of Homeland Security to admit certain lawfully admitted permanent resident aliens returning to the United States who temporarily proceeded abroad voluntarily and not under an order of deportation or removal, effective as of a specified date, as if certain sections of the Antiterrorism and Effective Death Penalty Act of 1996 and the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 had not been enacted.

Revises provisions respecting judicial review of removal orders.

Requires the Secretary to establish a post-proceeding removal relief process for affected aliens.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sage-Grouse and Mule Deer Habitat
Conservation and Restoration Act of 2018''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Covered vegetation management activity.--
(A) In general.--The term ''covered vegetation
management activity'' means any activity described in
subparagraph (B) that--
(i) is carried out on public land
administered by the Bureau of Land Management;
(ii) meets the objectives of the order of
the Secretary numbered 3336 and dated January
5, 2015;
(iii) conforms to an applicable land use
plan;
(iv) protects, restores, or improves
greater sage-grouse or mule deer habitat in a
sagebrush steppe ecosystem as described in--
(I) Circular 1416 of the United
States Geological Survey entitled
''Restoration Handbook for Sagebrush
Steppe Ecosystems with Emphasis on
Greater Sage-Grouse Habitat--Part 1.
Concepts for Understanding and Applying
Restoration'' (2015); or
(II) the habitat guidelines for
mule deer published by the Mule Deer
Working Group of the Western
Association of Fish and Wildlife
Agencies;
(v) will not permanently impair--
(I) the natural state of the
treated area;
(II) outstanding opportunities for
solitude;
(III) outstanding opportunities for
primitive, unconfined recreation;
(IV) economic opportunities
consistent with multiple-use
management; or
(V) the identified values of a unit
of the National Landscape Conservation
System; and
(vi)(I) restores native vegetation
following a natural disturbance;
(II) prevents the expansion into greater
sage-grouse or mule deer habitat of--
(aa) juniper, pinyon pine, or other
associated conifers; or
(bb) nonnative or invasive
vegetation;
(III) reduces the risk of loss of greater
sage-grouse or mule deer habitat from wildfire
or any other natural disturbance; or
(IV) provides emergency stabilization of
soil resources after a natural disturbance.
(B) Description of activities.--An activity
referred to in subparagraph (A) is--
(i) manual cutting and removal of juniper
trees, pinyon pine trees, other associated
conifers, or other nonnative or invasive
vegetation;
(ii) mechanical mastication, cutting, or
mowing, mechanical piling and burning,
chaining, broadcast burning, or yarding;
(iii) removal of cheat grass, medusa head
rye, or other nonnative, invasive vegetation;
(iv) collection and seeding or planting of
native vegetation using a manual, mechanical,
or aerial method;
(v) seeding of nonnative, noninvasive,
ruderal vegetation only for the purpose of
emergency stabilization;
(vi) targeted use of an herbicide, subject
to the condition that the use shall be in
accordance with applicable legal requirements,
Federal agency procedures, and land use plans;
(vii) targeted livestock grazing to
mitigate hazardous fuels and control noxious
and invasive weeds;
(viii) temporary removal of wild horses or
burros in the area in which the activity is
being carried out to ensure treatment
objectives are met;
(ix) in coordination with the affected
permit holder, modification or adjustment of
permissible usage under an annual plan of use
of a grazing permit issued by the Secretary to
achieve restoration treatment objectives;
(x) installation of new, or modification of
existing, fencing or water sources intended to
control use or improve wildlife habitat; or
(xi) necessary maintenance of, repairs to,
rehabilitation of, or reconstruction of an
existing permanent road or construction of
temporary roads to accomplish the activities
described in this subparagraph.
(C) Exclusions.--The term ''covered vegetation
management activity'' does not include--
(i) any activity conducted in a wilderness
area or wilderness study area; or
(ii) any activity for the construction of a
permanent road or permanent trail.
(2) Secretary.--The term ''Secretary'' means the Secretary
of the Interior.
(3) Temporary road.--The term ''temporary road'' means a
road that is--
(A) authorized--
(i) by a contract, permit, lease, other
written authorization; or
(ii) pursuant to an emergency operation;
(B) not intended to be part of the permanent
transportation system of a Federal department or
agency;
(C) not necessary for long-term resource
management;
(D) designed in accordance with standards
appropriate for the intended use of the road, taking
into consideration--
(i) safety;
(ii) the cost of transportation; and
(iii) impacts to land and resources; and
(E) managed to minimize--
(i) erosion; and
(ii) the introduction or spread of invasive
species.

SEC. 3. IMPROVEMENT OF HABITAT FOR GREATER SAGE-GROUSE AND MULE DEER.

(a) Categorical Exclusion.--
(1) In general.--Not later than 1 year after the date of
the enactment of this Act, the Secretary shall develop 1 or
more categorical exclusions (as defined in section 1508.4 of
title 40, Code of Federal Regulations (or a successor
regulation)) for covered vegetation management activities
carried out to protect, restore, or improve habitat for greater
sage-grouse or mule deer.
(2) Administration.--In developing and administering a
categorical exclusion under paragraph (1), the Secretary
shall--
(A) comply with the National Environmental Policy
Act of 1969 (42 U.S.C. 4321 et seq.);
(B) apply the extraordinary circumstances
procedures under section 220.6 of title 36, Code of
Federal Regulations (or successor regulations), in
determining whether to use the categorical exclusion;
and
(C) consider--
(i) the relative efficacy of landscape-
scale habitat projects;
(ii) the likelihood of continued declines
in the populations of greater sage-grouse and
mule deer in the absence of landscape-scale
vegetation management; and
(iii) the need for habitat restoration
activities after wildfire or other natural
disturbances.
(b) Implementation of Covered Vegetative Management Activities
Within the Range of Greater Sage-grouse and Mule Deer.--If a
categorical exclusion developed under subsection (a) is used to
implement a covered vegetative management activity in an area within
the range of both greater sage-grouse and mule deer, the covered
vegetative management activity shall protect, restore, or improve
habitat concurrently for both greater sage-grouse and mule deer.
(c) Long-term Monitoring and Maintenance.--Before commencing any
covered vegetation management activity that is covered by a categorical
exclusion under subsection (a), the Secretary shall develop a long-term
monitoring and maintenance plan, covering at least the 20 year-period
beginning on the date of commencement, to ensure that management of the
treated area does not degrade the habitat gains secured by the covered
vegetation management activity.
(d) Disposal of Vegetative Material.--Subject to applicable local
restrictions, any vegetative material resulting from a covered
vegetation management activity that is covered by a categorical
exclusion under subsection (a) may be--
(1) used for--
(A) fuel wood; or
(B) other products; or
(2) piled or burned, or both.
(e) Treatment for Temporary Roads.--
(1) In general.--Notwithstanding section 2(1)(B)(xi), any
temporary road constructed in carrying out a covered vegetation
management activity that is covered by a categorical exclusion
under subsection (a)--
(A) shall be used by the Secretary for the covered
vegetation management activity for not more than 2
years; and
(B) shall be decommissioned by the Secretary not
later than 3 years after the earlier of the date on
which--
(i) the temporary road is no longer needed;
and
(ii) the project is completed.
(2) Requirement.--A treatment under paragraph (1) shall
include reestablishing native vegetative cover--
(A) as soon as practicable; but
(B) not later than 10 years after the date of
completion of the applicable covered vegetation
management activity.

Passed the Senate September 6, 2018.

Attest:

JULIE E. ADAMS,

Secretary.

Answer: Sage-Grouse and Mule Deer Habitat Conservation and Restoration Act of 2017 This bill directs the Department of Interior to categorically exclude vegetative management activities that establish or improve habitat for greater sage-grouse and mule deer from environmental review requirements under the National Environmental Policy Act of 1969 (NEPA). Examples of vegetative management activities include restoring native vegetation following a natural disturbance or preventing the expansion of nonnative or invasive vegetation into such habitat. A categorical exclusion under NEPA is a category of actions which do not have a significant effect on the human environment and for which neither an Environmental Assessment nor an Environmental Impact Statement is required. The bill prohibits the categorical exclusion from including: (1) activity conducted in a wilderness area or wilderness study area, or (2) activity for the construction of a permanent road or trail. Before commencing a vegetative management activity that is covered by a categorical exclusion, Interior must develop a long-term monitoring and maintenance plan, covering at least 20 years, to ensure that management of the treated area does not degrade the habitat gains secured by the vegetative management activity. Vegetative material resulting from vegetative management activity may be: (1) used for fuel wood or other products; or (2) piled or burned, or both. Native vegetative cover must be reestablished on a temporary road constructed in connection with a categorically excluded vegetative management activity in order to minimize soil erosion from areas disturbed by the temporary road.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Plastics Recycling Act of 2009''.

SEC. 2. PRODUCTION TAX CREDIT FOR CERTAIN RECYCLING ACTIVITIES.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:

''SEC. 45R. OIL PRODUCED FROM CERTAIN RECYCLING ACTIVITIES.

''(a) General Rule.--For purposes of section 38, the waste plastic
recycling credit for any taxable year is an amount equal to the product
of--
''(1) 60 cents, multiplied by
''(2) the number of gallons of qualified synthetic oil--
''(A) produced by the taxpayer from qualified
feedstock at a qualified small conversion process
recycling facility during the 10-year period beginning
on the date the facility was originally placed in
service, and
''(B) used or sold by the taxpayer in a trade or
business to an unrelated person during the taxable
year.
''(b) Exception for De Minimis Percentage of Non-Qualifying
Feedstock.--In the case that a producer uses non-qualified feedstock to
produce a gallon (or part thereof) of qualified synthetic oil, the
amount of the credit determined under subsection (a) with respect to
such gallon--
''(1) shall be reduced by an amount equal to the amount of
the credit (determined without regard to this subsection)
multiplied by the percentage of non-qualifying feedstock used
in the production of such gallon, and
''(2) if the percentage of non-qualifying feedstock so used
is greater than 15 percent, the credit determined under
subsection (a) with respect to such gallon shall be zero.
''(c) Definitions.--For purposes of this section--
''(1) Qualified synthetic oil.--The term 'qualified
synthetic oil' means oil derived from eligible feedstocks and
which has a minimum market value of 90 percent of crude oil,
represented by the New York Mercantile Exchange front-month
contract quoted at the time of sale.
''(2) Qualified small conversion process recycling
facility.--The term 'qualified small conversion process
recycling facility' means any facility which--
''(A) is owned by the taxpayer,
''(B) is originally placed in service after the
date of the enactment of this section and before
January 1, 2015, and
''(C) has a maximum daily production capacity of
not more than 2,000 barrels of qualified synthetic oil.
''(3) Eligible feedstock.--The term 'eligible feedstock'
means post-consumer and post-industrial waste plastics.
''(4) Plastic.--The term 'plastic' means any material that
is derived from one or more of the categories of materials in
the resin identification system developed by the Society of the
Plastics Industry (SPI) in 1988.
''(d) Applicable Rules.--For purposes of this section, rules
similar to the rules of paragraphs (1), (3), (4), and (5) of section
45(e) shall apply.
''(e) Denial of Double Benefit.--A credit shall not be allowed
under section 40, 40A, or 6426 with respect to any fuel for which a
credit is allowed under this section.
''(f) Coordination With Department of Treasury Grants.--In the case
of any taxpayer with respect to whom the Secretary makes a grant under
section 3 of the Plastics Recycling Act of 2009 with respect to any
oil--
''(1) Denial of credits.--No credit with respect to such
oil shall be determined under this section or section 40, 40A,
or 6426 for the taxable year in which such grant is made or any
subsequent taxable year.
''(2) Recapture of credits made before grant.--If a credit
was determined under this section with respect to such oil for
any taxable year ending before such grant is made--
''(A) the tax imposed under subtitle A on the
taxpayer for the taxable year in which such grant is
made shall be increased by so much of such credit as
was allowed under section 38,
''(B) the general business carryforwards under
section 39 shall be adjusted so as to recapture the
portion of such credit which was not so allowed, and
''(C) the amount of such grant shall be determined
without regard to any reduction in the basis of such
property by reason of such credit.
''(3) Treatment of grants.--Any such grant shall not be
includible in the gross income of the taxpayer.''.
(b) Credit Allowed as Part of General Business Credit.--Section
38(b) of such Code (defining current year business credit) is amended
by striking ''plus'' at the end of paragraph (34), by striking the
period at the end of paragraph (35) and inserting '', plus'', and by
adding at the end the following new paragraph:
''(36) the waste plastic recycling credit determined under
section 45R(a).''.
(c) Conforming Amendment.--The 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. 45R. Oil produced from certain recycling activities.''.
(d) Effective Date.--The amendments made by this section shall
apply to oil produced after the date of enactment of this Act.

SEC. 3. GRANTS FOR OIL PRODUCED FROM CERTAIN RECYCLING ACTIVITIES IN
LIEU OF TAX CREDITS.

(a) In General.--Upon application, the Secretary of the Treasury
(or the Secretary's delegate) shall make a grant to each person to whom
the waste plastic recycling credit determined under section 45R of the
Internal Revenue Code of 1986 is allowable for the taxable year in
which the grant is made.
(b) Grant Determination.--The grant under subsection (a) shall be
determined in the same manner as the credit is determined under section
45R of the Internal Revenue Code of 1986 (determined without regard to
section 38(c) of such Code) for the taxable year in which the grant is
made.
(c) Exception for Certain Non-Taxpayers.--The Secretary of the
Treasury shall not make any grant under this section to--
(1) any Federal, State, or local government (or any
political subdivision, agency, or instrumentality thereof),
(2) any organization described in section 501(c) of the
Internal Revenue Code of 1986 and exempt from tax under section
501(a) of such Code,
(3) any entity referred to in paragraph (4) of section
54(j) of such Code, or
(4) any partnership or other pass-thru entity any partner
(or other holder of an equity or profits interest) of which is
described in paragraph (1), (2) or (3).
(d) Appropriations.--For purposes of section 1324(b) of title 31,
United States Code, a grant under this section shall be treated as a
credit provision described in paragraph (2) of such section.

Answer:
Plastics Recycling Act of 2009 - Amends the Internal Revenue Code to allow a business-related tax credit equal to 60 cents per gallon of qualified synthetic oil produced from recycled waste plastics. Defines "qualified synthetic oil" as oil derived from post-consumer and post-industrial waste plastics and which has a minimum market value of 90% of crude oil.

Directs the Secretary of the Treasury to make grants to persons eligible for the waste plastic recycling tax credit provided by this Act in lieu of such credit.